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Pengaruh Aktiva Pajak Tangguhan, Perencanaan Pajak Terhadap Manajemen Laba : Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di BEI Tahun 2018-2020 Sari, Sartika; Sudjiman, Paul Eduard
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 1 No. 3 (2021): Article Research Volume 1 Number 3, November 2021
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v1i3.1171

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh aktiva pajak tangguhan kemudian perencanaan pajak (variabel bebas) atas manajemen laba (variabel terikat) dan terdaftar di BEI bagian sektor aneka industri periode 2018-2020 (3 tahun). Jenis penelitian ini adalah  kuantitatif dan menggunakan metode purposive dengan total 17 perusahaan serta sebanyak 51 sampel yang digunakan. Data diolah menggunakan SPSS versi 26. Hasil uji membuktikan aktiva pajak tangguhan tidak ada pengaruh signifikan atas manajemen laba. Namun, perencanaan pajak ada pengaruh signifikan atas manajemen laba. Kemudian dengan nilai signifikasi sebesar 0.014 < 0.05 ini menjelaskan bahwa H0 ditolak dan H1 diterima. maka secara simultan dapat dikatakan mempengaruhi variabel dependen yang meliputi aktiva pajak tangguhan serta perencanaan pajak dan juga variabel independen yang meliputi manajemen laba pada perusahaan
Identifikasi Jenis Kupu-Kupu (Lepidoptera) Di Universitas Palangka Raya Gonggoli, Ade Damara; Sari, Sartika; Oktofiani, Helen; Santika, Novira; Herlina, Rini; Agatha, Tiara; Gunawan, Yohanes Edy
Bioeksperimen: Jurnal Penelitian Biologi Vol 7, No 1: March 2021
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/bioeksperimen.v7i1.10361

Abstract

Tujuan penelitian adalah untuk mengidentifikasi jenis kupu-kupu yang berada di Universitas Palangkaraya pada lahan yang setelah terbakar dan lahan yang belum terbakar. Metode penelitian menggunakan metode observasi lapangan dengan teknik net sweeping dan jelajah. Dari hasil identifikasi jenis kupu-kupu yang dilakukan di sekitar kawasan UPR menunjukkan bahwa jumlah total jenis kupu-kupu yang ditemukan sebanyak 10 spesies yang tergolong ke dalam empat famili masing-masing yaitu famili Nymphalidae (3 jenis), famili Pleridae (5 jenis), famili Papilionidae (1 jenis), dan Lycaenidae (1 jenis), dengan total jumlah individu sebanyak 30 ekor, yang di dominasi oleh spesies Acraea terpsicore.
Relevansi Novel Perawan Remaja dalam Cengkraman Militer dalam Pembelajaran di SMA: Sebuah Analisis Konstruksi Gender Lubis, Anisah; Laia, Junileti; Parinduri, Alfina Syahrina; Sari, Sartika; Septriani, Hilda
GERAM Vol. 12 No. 2 (2024): GERAM (Gerakan Aktif Menulis)
Publisher : Program Studi Pendidikan Bahasa dan Sastra Indonesia FKIP Universitas Islam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/geram.2024.21351

Abstract

This study aims to analyze the gender construction portrayed in the novel Virgin of Adolescents in the Grip of the Military by Pramoedya Ananta Toer and its relevance as a teaching material in high school education. Written in 1941, the novel depicts the lives of women during the Japanese occupation in Indonesia, focusing on the struggles of women who faced obstacles imposed by military power. Amidst hardship and social inequality, women of that era had a strong desire to pursue higher education, despite the repression from the Japanese occupiers. This research employs a qualitative descriptive approach, analyzing intrinsic elements of the novel such as characters and themes, and connecting them to the historical-social context of the time. The findings show that the novel portrays women's resistance through radical actions as a response to gender injustice. Furthermore, the study discusses the relevance of this novel as a potential teaching material in high schools, based on interviews with Indonesian language teachers at SMA Swasta Nurani Belawan. The use of this novel is expected to enhance students' understanding of gender issues and foster a more equitable perspective on women's roles in history.
Tantangan di Dapur Redaksi: Kesiapan Mahasiswa Mengisi Ruang Berita Media 24 Jam Medan Sartika, Mauliddya Meilanie; Silvia, Putri; Sinulingga, Sania Yosephine; Chairunnisa, Hera; Sari, Sartika
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 10 (2025): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i10.3481

Abstract

Pengabdian magang  ini bertujuan mengukur kesiapan mahasiswa magang dalam menjalankan tugas jurnalistik di media berita 24 jam di Medan. Transisi dari lingkungan akademis ke tuntutan kecepatan ruang redaksi media non-stop menjadi fokus utama. Metode yang digunakan adalah kualitatif deskriptif dengan observasi partisipatif, wawancara, dan analisis produk berita selama periode magang di Media 24 Jam. Faktor pendukung adalah bimbingan mentor yang intensif, sementara faktor penghambat adalah minimnya pengalaman praktis di ritme redaksi 24 jam sebelum magang. Disimpulkan bahwa mahasiswa magang berpotensi tinggi untuk mengisi ruang berita 24 jam, namun perlu ada peningkatan simulasi kerja nyata dan pelatihan manajemen tekanan dalam kurikulum kampus. Rekomendasi diajukan agar media dan kampus memperkuat kolaborasi  dalam pelatihan speed and accuracy reporting.
Cultural Intersection in the Novel "Kuli" by M.H. Szekely Luloofs Sari, Sartika; Siregar, Umar Mukhtar; Herman, Hidayat
ELT (English Language Teaching Prima Journal) Vol. 7 No. 2 (2025): ELT (English Language Teaching Prima Journal)
Publisher : English Language Teaching Prima Journal (ELT)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article discusses the representation of cultural intersection in M.H. Szekely-Lulofs' novel Kuli, a colonial text that records the lives of indentured laborers on Deli plantations. Starting from the multi-ethnic historical context of North Sumatra, this research highlights how cross-ethnic encounters—Javanese, Sundanese, Madurese, Betawi, Malay, and even Chinese—are constructed through stereotypes, conflict, and power relations. Lulofs, a Dutch-descended female writer, uses her personal experiences in Deli as both the setting and the medium to depict a fragmented social reality. Utilizing the perspective of literary sociology, the analysis is directed towards two main aspects: first, ethnic diversity as the foundation of Deli society, shaped by migration and colonization; and second, intersectional conflicts arising as a consequence of differences in ethnic identities and representations within the narrative. The novel Kuli presents ethnic stereotypes in layers: Betawi people are depicted as arrogant, Madurese as tough, Sundanese as polite, and even Chinese who are socially and economically marginalized. This stereotype is not only an identity marker but also a source of conflict that culminates in intergroup violence. Inter-ethnic intersection is depicted ambiguously—on one hand, it gives rise to "ship brother" solidarity, while on the other, it triggers exclusion and criminalization. The novel Kuli, therefore, presents plurality as an arena of tension, where ethnic representations operate within a colonial framework that reinforces social hierarchies