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The Influence of the Effectiveness of Good Corporate Governance and Disclosure of Corporate Social Responsibility on Tax Avoidance and its Impact on Company Value (Study Of Coal Sector Mining Companies Listed On The Indonesia Stock Exchange For The 2015-2019 Period) SARI, Intan; DAITO, Apollo
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.942

Abstract

This study aims to determine the effect of good corporate Governance and corporate social responsibility on tax avoidance and their impact on firm value. This study uses a sample of the Indonesia Stock Exchange for the 2015-2019. The type of data used in this research is secondary data. The results showed that the mechanism of good corporate Governance has an effect on tax avoidance, disclosure of corporate social responsibility has no effect on tax avoidance, the mechanism of good corporate Governance has an effect on firm value, Disclosure of Corporate Social Responsibility has no effect on firm value, Tax Avoidance has a significant effect on firm value in Coal Sector Mining Company Listed on the Indonesia Stock Exchange. Good Corporate Governance positively impacts tax avoidance in small companies, strengthening relationships between shareholders, managers and employees. Disclosure of Corporate Social Responsibility (CSR) influences tax avoidance, but not for large companies that carefully report their finances to benefit stakeholders. CSR is considered a moral obligation, forming the character of an honest manager. Good Corporate Governance also contributes to increasing company value through its mechanisms. However, CSR disclosure does not affect company value. At the same time, high tax avoidance positively impacts company value, reflects profits and gets a positive response from investors in making investment decisions.
Faktor-faktor yang berhubungan dengan kejadian Kurang Energi Kronis (KEK) pada ibu hamil di wilayah kerja Puskesmas Pembina Kota Palembang tahun 2024 Rizki, Sri; Sari, Erma Puspita; Sari, Intan; Anggraini, Arie
Indonesian Journal of Health Science Vol 5 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/ijhs.v5i2.1442

Abstract

Menurut Kemenkes RI sebanyak 18,3% ibu hamil di Indonesia mengalami KEK. Pada tahun 2022 jumlah ibu hamil dengan KEK sebanyak 14.7%. Pada tahun 2023 jumlah ibu hamil dengan KEK sebanyak 13.2%. Tujuan penelitian. Diketahui hubungan riwayat hyperemesis gravidarum, pendidikan dan aktivitas fisik secara simultan dengan KEK pada ibu hamil di wilayah kerja Puskesmas Pembina tahun 2024. Desain penelitian menggunakan cross sectional. Populasi dalam penelitian ini adalah semua ibu hamil yang datang ke Puskesmas Pembina pada tahun 2024 yang berjumlah 125 orang. Teknik sampling menggunakan purposive sampling. Sampel berjumlah 62 orang. Analisa data dilakukan secara univariat dan bivariat. Hasil penelitian diperoleh Ibu hamil dengan KEK sebanyak 19 responden (30.6%), riwayat hyperemesis gravidarum sebanyak 10 responden (16.1%), pendidikan rendah sebanyak 18 responden (29%) dan aktivitas fisik berat sebanyak 14 responden (22.6%). Ada hubungan riwayat hyperemesis gravidarum secara parsial dengan KEK pada ibu hamil dengan nilai p 0.000, ada hubungan pendidikan secara parsial dengan KEK pada ibu hamil dengan nilai p 0.000 dan ada hubungan aktivitas fisik secara parsial dengan KEK pada ibu hamil dengan nilai p 0.000. Diharapkan kepada pihak terkait guna mengembangkan dan meningkatkan program pencegahan dan penatalaksanaan KEK pada ibu hamil.
Faktor-Faktor yang Berhubungan dengan Kejadian Kurang Energi Kronik (KEK) Pada Ibu Hamil di Wilayah Kerja Puskesmas Gardu Harapan Tahun 2024 Febrika Usiyanti; Sari, Intan; Arie Anggraini; Putu Lusita Nati Indriani
JURNAL KEBIDANAN AKADEMI KEBIDANAN BUDI MULIA PALEMBANG Vol 14 No 2 (2024): Jurnal Kebidanan : Jurnal Ilmu Kesehatan Budi Mulia
Publisher : STIKes Budi Mulia Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35325/kebidanan.v14i2.515

Abstract

Chronic Energy Deficiency (CED) is a condition where a pregnant mother experiences a chronic lack of food, resulting in health problems for the mother. The research aims to determine the factors related to the incidence of chronic energy deficiency (CED) in pregnant women in the working area of ​​the Gardu Harapan Community Health Center in 2024. This research design uses an analytical survey with a cross sectional method. The population in this study were all pregnant women in the working area of ​​the Gardu Harapan Community Health Center from January - December 2024. The sample in this study was all pregnant women in the third trimester who had their pregnancies checked at the Gardu Harapan Community Health Center when this research was conducted in May - June 2024. The analysis technique uses Univariate, Bivariate (Chi square). Based on the results of the Chi Square statistical test, there is a partial relationship between age and the incidence of Chronic Energy Deficiency (KEK) in pregnant women in the working area of ​​the Gardu Harapan Community Health Center in 2024, the p value = 0.000. There is a partial relationship between knowledge and the incidence of Chronic Energy Deficiency ( KEK) in pregnant women in the working area of ​​the Gardu Harapan Community Health Center in 2024 obtained a p value = 0.000. There is a relationship between family income and the incidence of Chronic Energy Deficiency (KEK) in third trimester pregnant women partially in the working area of ​​the Gardu Harapan Community Health Center in 2024 the value obtained p value = 0.000. It is hoped that the results of this research can be an illustration for the Gardu Harapan Community Health Center to further improve health services, especially services for checking the nutritional status of pregnant women in order to prevent incidents of Chronic Energy Deficiency (CED).
Pengaruh Gaya Hidup Terhadap Perilaku Konsumtif Mahasiswa Bimbingan dan Konseling Universitas Islam Negeri Sjech M.Djamil Djambek Bukittinggi Yunita, Herma; Elviana, Elviana; Syawaluddin, Syawaluddin; Sari, Intan
Jurnal Educazione : Jurnal Pendidikan, Pembelajaran dan Bimbingan dan konseling Vol. 13 No. 2 (2025): November
Publisher : FKIP Universitas Islam Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/edu.v13i2.4820

Abstract

This research is motivated by a phenomenon that occurs in guidance and counseling study program students at UIN Sjech M. Djamil Djambek Bukittinggi. There are several students who tend to exhibit consumptive buying pattern This study aims to determine whether there is an influence of lifestyle on the consumptive behavior of guidance and counseling students at UIN Sjech M Djamil Djambek Bukittinggi. This study uses a quantitative approach with a correlational type with a simple linear regression analysis method. The population in this study was 493 students. The sampling technique in this study was Proportionate Stratified Random Sampling. The sample in this study was 221 samples. The instrument used in this study was a questionnaire. Data analysis used to test the research hypothesis was simple linear regression. The results of the study showed that lifestyle influences the consumptive behavior of guidance and counseling students and the magnitude of the influence of lifestyle on consumptive behavior is 74.9% which is in the high category.
Lost Identity: Analyzing The Psychological Struggles of Marco in The Movie "The Childe" (2023) yanti, cita; sari, intan
Global Expert: Jurnal Bahasa dan Sastra Vol. 13 No. 2 (2025): December
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jge.v13i2.6119

Abstract

This study explores the psychological struggles and identity crisis of Marco, the main character in The Childe (2023). It aims to identify the psychological factors contributing to Marco’s identity conflict and examine how these struggles influence his character development throughout the film. By describing phenomena and social conditions as well as the content analysis in the movie, the study analyzes key scenes, dialogues, and symbols reflecting Marco’s inner turmoil. The findings reveal that Marco’s loss of identity is rooted in repressed trauma, emotional instability, and a breakdown in the balance between the id, ego, and superego. His fragmented memory, impulsive behavior, and denial of his familial identity reflect classic Freudian defense mechanisms. Analyzing the Psychological Struggles, such as repression and displacement. These symptoms demonstrate a fractured ego struggling to mediate between unconscious desires and social reality. Furthermore, Marco’s identity confusion aligns with Erikson’s psychosocial stage of identity vs. role confusion, wherein unresolved trauma prevents a coherent self-concept. The film portrays his psychological journey not as a linear recovery, but as a cyclical confrontation with suppressed truths. Through cinematic expressions—such as physical violence, symbolic imagery, and emotional breakdowns— the film illustrates how trauma shapes identity and behavior. This research highlights the relevance of psychoanalytic theory in analyzing cinematic narratives and offers interdisciplinary insights into trauma, masculinity, and psychological resilience. Keywords: Identity crisis, Marco, Psychoanalytic theory, Repressed trauma, Sigmund Freud, The Childe (2023)
FAKTOR-FAKTOR YANG BERHUBUNGAN DENGAN PREEKLAMSIA PADA IBU HAMIL TRIMESTER III DI WILAYAH KERJA RUMAH SAKIT GRAHA MANDIRI PALEMBANG 2024 Wathan, Fika Minata; Ningsih, Angel Seftia; Sari, Intan; Aisyah, Siti
Jurnal Kajian Ilmiah Kesehatan dan Teknologi Vol 7 No 2 (2025)
Publisher : Politeknik Unggulan Kalimantan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52674/jkikt.v7i2.224

Abstract

Preeclampsia is a pregnancy disorder that usually appears after 20 weeks of pregnancy. The factors related to the incidence of preeclampsia are diet, maternal characteristics, parity, knowledge, education, attitude, family history of hypertension, coverage of ANC visits, physical activity, rest patterns, and obesity. This research was conducted in the Working Area of GrahaMandiri Hospital Palembang from May – June 2024. This study uses an analytical survey method with a Cross Sectional approach. Sampling used the Accidental Sampling technique where all pregnant women in the third trimester who checked their pregnancy in the Midwifery Poly Room were 32 people at the time this study was conducted. The results of this study are that there is a significant relationship between obesity and preeclampsia with a p value of 0.003 where p < 0.05. And there was also a significant relationship between diet and preeclampsia with a p value of 0.009 where p < 0.05. Also, there was no significant relationship between the coverage of ANC visits and preeclampsia in the Graha Mandiri Hospital Palembang Work Area in 2024 with a p value of 1,000 where p > 0.05. The conclusion of this study is that obesity and diet have a statistically significant relationship with the incidence of preeclampsia. Meanwhile, the coverage of ANC visits does not have a significant relationship with the incidence of preeclampsia in the Working Area of Graha Mandiri Hospital Palembang in 2024.
Aktivitas dan Hasil Belajar Matematika Siswa Melalui Model Cooperative Learning Tipe Pair Check Widya, Tuti; Aniswita, Aniswita; Sari, Intan
Lattice Journal : Journal of Mathematics Education and Applied Vol. 1 No. 2 (2021): Desember 2021
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/lattice.v1i2.5090

Abstract

overcome this problem is to use the Pair Check type Cooperative Learning model in learning mathematics. The purpose of this study was to find out how the activities of class VIII students of SMPN 4 Lareh Sago Halaban in the 2019/2020 academic year using the Cooperative Learning model of the Pair Check type and to find out how the mathematics learning outcomes of students who used the Cooperative Learning model of the Pair Check type were better than conventional learning. in class VIII of SMPN 4 Lareh Sago Halaban for the 2019/2020 academic year. This type of research is a pre-experimental research design, namely The Static Group Comparison: Randomized Control Group Only Design. The population in this study were all eighth grade students of SMPN 4 Lareh Sago Halaban for the 2019/2020 school year. Sampling was done randomly, obtained class VIII 1 as the experimental class and class VIII 2 as the control class. Activity data was obtained from observation sheets and learning outcomes were obtained from students' mathematics learning test results. Based on the analysis of student activity observations, overall student activities with the Pair Check type Cooperative Learning model are classified as active with an average of 70.19%. From the hypothesis test, it was obtained that tcount = 2.11 and ttable = 1.68, because tcount > ttable, H0 was rejected and H1 was accepted. And from the calculation of SPSS16 obtained a significant value of 0.041, = 0.05 and a significant value <α so that H0 is rejected. It can be concluded that students' mathematics learning outcomes with the Pair Check type of Cooperative Learning Model are better than conventional learning in class VIII of SMPN 4 Lareh Sago Halaban for the 2019/2020 school year". Penelitian ini dilatarbelakangi oleh kurangnya aktivitas siswa saat pembelajaran  matematika, dan hasil belajar matematika siswa. Hal ini dapat dilihat dari persentase jawaban ulangan harian siswa kelas VIII SMPN 4 Lareh Sago Halaban Tahun Pelajaran 2019/2020. Terdapat kategori hasil belajar rendah dengan persentase 68,25%. Salah satu alternatif pembelajaran yang diduga dapat digunakan untuk mengatasi masalah tersebut adalah dengan menggunakan model Cooperative Learning tipe Pair Check pada pembelajaran matematika. Tujuan penelitian ini adalah untuk mengetahui bagaimana aktivitas siswa kelas VIII SMPN 4 Lareh Sago Halaban Tahun Pelajaran 2019/2020 dengan menggunakan model Cooperative Learning tipe Pair Check dan untuk mengetahui hasil belajar matematika siswa yang menggunakan model Cooperative Learning tipe Pair Check  lebih baik dari pada pembelajaran konvesional di kelas VIII SMPN 4 Lareh Sago Halaban Tahun Pelajaran 2019/2020. Jenis penelitian ini adalah pra eksperimen dengan rancangan penelitian yaitu The Static Group Comparison: Randomized Control Group Only Design. Populasi dalam penelitian ini adalah seluruh siswa kelas VIII SMPN 4 Lareh Sago Halaban tahun pelajaran 2019/2020. Pengambilan sampel dilakukan secara acak, diperoleh kelas VIII 1 sebagai kelas eksperimen dan kelas VIII 2 sebagai kelas kontrol. Data aktivitas diperoleh dari lembar observasi dan hasil belajar diperoleh dari hasil tes belajar matematika siswa. Berdasarkan analisis observasi aktivitas siswa, secara keseluruhan aktivitas siswa dengan model Cooperative Learning tipe Pair Check tergolong aktif dengan rata-rata 70,19%. Dari uji hipotesis diperoleh thitung = 2,11 dan ttabel= 1,68, karena thitung > ttabel  maka H0 ditolak dan H1  diterima. Dan dari perhitungan SPSS16 diperoleh nilai signifikan 0,041,  dan nilai signifikan  sehingga H0 ditolak. Dapat disimpulkan bahwa hasil belajar Matematika Siswa dengan Model Cooperative Learning tipe Pair Check lebih baik daripada Pembelajaran Konvensional dikelas VIII SMPN 4 Lareh Sago Halaban tahun pelajaran 2019/2020”.
Pengenalan Akuntansi dan Pembukuan Sederhana Sejak Dini Hidayatullah, Muhamad Rizki; Sutrisno, Panji; Priska, Priska; Amanda, Rishella Ade; sari, intan
Jurnal Abdi Negeri Vol 2 No 2 (2024): September 2024
Publisher : Informa Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63350/jan.v2i2.33

Abstract

Dalam konteks akuntansi, pembukuan, dan pencatatan merupakan bagian terpenting yang harus dilakukan. Hal ini dilakukan untuk kepentingan Controling, Management, dan Evaluation, sehingga kita bisa mengetahui Cash Flow yang kita miliki. Di Indonesia kita tahu bahwa, pendidikan literasi keuangan bagi anak – anak usia dini belum menjadi fokus utama, sehingga kemampuan dalam hal pembukuan, manajemen,keuangan serta pemahahaman tentang keuangan masih tergolong rendah. Melalui Kegiatan Pengabdian Mahasiswa Kepada Masyarakat (PMKM) ini dilakukan sebagai bentuk kepedulian sosial terhadap dunia pendidikan anak diusia dini serta untuk memberikan pengalaman belajar yang menyenangkan khususnya bagi anak – anak di Panti Asuhan Yayasan Bukit Karmel. Materi yang disampaikan berupa pengenalan uang, jenis – jenis uang, hingga mencatat dan mengelola uang secara bijak yang dikemas secara interaktif melalui pemaparan materi, tanya jawab, dan peragaan menggunakan uang kertas dan koin. Selain itu, kegiatan ini dilengkapi dengan sesi games education. Dengan menggunakan pendekatan learning by playing, hasil kegiatan menunjukkan bahwa metode ini mampu meningkatkan antusiasme serta pemahaman anak terhadap konsep dasar pembukuan dalam kehidupan sehari – hari. Kegiatan ini juga mendorong anak – anak untuk menumbuhkan kebiasaan positif seperti menabung dan membelanjakan uangnya secara bijak.
PENGARUH METODE BUDIDAYA ORGANIK TERHADAP KANDUNGAN ANTIOKSIDAN DAN KARAKTERISTIK FISIKOKIMIA PRODUK JUS STROBERI ninsix, retti; Sari, Intan; Marlina, Marlina; Arpah, Muhammad; Yulianti, Yulianti
Jurnal Agro Indragiri Vol. 11 No. 1 (2026): Jurnal Agro Indragiri
Publisher : Fakultas Pertanian, Program Studi Agroteknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jai.v11i1.5112

Abstract

Stroberi (Fragaria x ananassa) merupakan komoditas hortikultura bernilai ekonomi tinggi dan memiliki kandungan senyawa bioaktif yang bermanfaat bagi kesehatan, terutama antioksidan. Peningkatan produksi stroberi nasional dan berkembangnya sistem pertanian organik membuka peluang pengembangan produk olahan bernilai tambah, seperti jus stroberi. Penelitian ini bertujuan untuk mengkaji pengaruh metode budidaya organik terhadap kandungan antioksidan dan karakteristik fisikokimia jus stroberi. Penelitian menggunakan pendekatan kuantitatif dengan desain deskriptif korelasional dan pengumpulan data secara cross-sectional. Parameter yang dianalisis meliputi pH, total padatan terlarut (TSS), total asam tertitrasi (TAT), kandungan vitamin C, serta aktivitas antioksidan. Hasil kajian pustaka menunjukkan bahwa metode budidaya organik berpotensi meningkatkan kandungan senyawa fenolik dan aktivitas antioksidan melalui mekanisme respons stres tanaman dan peningkatan aktivitas mikroba tanah. Penelitian ini diharapkan dapat memberikan dasar ilmiah bagi pengembangan jus stroberi berbasis bahan baku organik yang berkualitas, bernilai fungsional, dan berdaya saing tinggi.
Strengthening the Language of Love as a Prevention Measure School Bullying Prevention Pasmawati, Hermi; Afriyati, Vira; Sari, Intan
PPSDP International Journal of Education Vol. 3 No. 2 (2024): PPSDP International Journal of Education (Special Issue)
Publisher : Perkumpulan Program Studi Doktor Pendidikan (PPSDP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59175/pijed.v3i2.332

Abstract

Bullying in schools is a complex problem that requires serious attention. This study aims to examine the potential for strengthening love language as one of the effective prevention efforts in bullying cases in schools. The study focuses on literature that discusses the relationship between love language, positive social bonds, and prosocial behavior. The methodological procedure of this article uses a literature review approach. The results of the study show that love language with indicators of affirmative words, acts of service, gifts, quality time, and physical touch has great potential in creating an inclusive and supportive school climate. This study also identifies several factors that can affect the success of the implementation of love language in efforts to prevent bullying in schools, namely; training for educators, parent involvement, and support from the school environment. The practical implications of this study are the importance of integrating love language in school curricula and counseling programs to prevent and overcome bullying in schools.
Co-Authors Abdul Wahab Abdi, Abdul Wahab Agus Juhana AGUS PRIYANTO Agus Timan Agustin, Anggun Akbar Maulana, Gusti Alya, Nike Hasnu Amanda, Rishella Ade Aminarti, Nyanyu Dini Ananda, Dhea Anantama, NW Dessy Fransisca Anis Tatik Maryani Aniswita Annisa Annisa Apriyanto, Mulono Arie Anggraini Arieo, Muhammad Dhani Arjoni, Arjoni Arjoni, Arjoni Armanda, Fahmi Bina Aquari Charles Charles Daito, Apollo Danuarta, Rahmad Defry Basrin Desi Eri Kusumaningrum Desi Wulandari, Desi Destiana, Serlly Djajuli, Mohamad Elviana Elviana, Elviana Fairus, Fairus Fajri, Haikal Febriani, Reny Azaitul Febrika Usiyanti FIKA MINATA WATHAN Furqan, M. Hafizul Handayani, Sri Hardi Suyitno Hasby Assidiqi Hasyim, Fuad Hendrayudi Hetty Ismainar Hidayatullah, Muhamad Rizki Inderajati, Aal Indragiri, Yoyon Indriyani, Putu Lusita Nati Irianto Irianto Irwansyah Irwansyah Isma, Faiz Jayantiningsih, Putu Pebri Juliyanti, Pariza Karlina Denistia, Karlina Laberia, Dea LAILATUL MAGHFIROH Lasepha, Ani Luthfi Al Ansyari, Muhammad M Arpah Mahbub Junaidi Marjohan Marjohan Marlina Marlina Marlina Mawarni Mayang Gadih Ranti, Mayang Gadih Mentari, Ni Putu Agi Mislinawati, Mislinawati Mitra Mitra Mohamad Taufik Azis Muhammad Alwi Muhammad Amin Muhammad Arpah Muliani, Fitra Nabila, Poppy Saisha Nanik Rahayu Neviyarni, Neviyarni Nina Nina Ningsih, Angel Seftia Ninsix, Retti Novriyani, Anggia Nurmasyitah Nurmasyitah Nursida, Nursida Nursida. Zinatal Hayati, Rofika Nofri Yandra. Oktavia Dewi, Oktavia Pasmawati, Hermi Perwira, Yanuarria Priska Priska Purwinarti, Wiwin Puspita Sari Puspita Sari, Ria PUTU LUSITA NATI INDRIANI Rainontisi, Ni Putu renaldi, reno Rini Gustina Sari Riono, Yoyon Riski Amalia, Riski riswandy, muhammad Rizki Amalia Rizki, Sri Roberta Zulfhi Surya Sa'ad, Asmadi Said Suhil Achmad Sapitri, Ana Saputro, Haris Sari, Erma Puspita Sari, Oktiya Miranda Sari, Sari Yuliani Saumi, Fazrina SENDY PRATIWI RAHMADHANI Septiana, Maria Silvia Silvia Siregar, Yusra Dewi Siti Aisyah SITI AISYAH HAMID Sonata Ria, Desi Eka Sutrisno, Panji Syamsul Rizal Syaputra, Razy Syawaluddin Syawaluddin, Syawaluddin Tien Yustini, Tien Vira Afriyati Wahyu Ernawati Widya, Tuti Wilson Wilson yanti, cita Yanti, Rama Yeni Afrida, Yeni Yuda, Jotika Yulianti Yulianti Yunita, Herma Yusniah Yusuf, Elfi Yenny