Article Per Year (5 Year)
p-Index From 2021 - 2026
6.662
P-Index
This Author published in this journals
All Journal Rotasi Jurnal Pendidikan Sosiologi dan Humaniora Basastra: Jurnal Kajian Bahasa dan Sastra Indonesia Journal of Fisheries Resources Utilization Management and Technology Jurnal Inovasi Pendidikan Kimia Jurnal Spektra Jurnal CARE Journal of Biology Education Sistemasi: Jurnal Sistem Informasi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Agregat: Jurnal Ekonomi dan Bisnis LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Manuju : Malahayati Nursing Journal Business Management Analysis Journal (BMAJ) GERAM (GERAKAN AKTIF MENULIS) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Science Education and Application Journal Jurnal Eduscience (JES) Jurnal Ilmiah Biologi Eksperimen dan Keanekaragaman Hayati (J-BEKH) Jurnal Sasindo Unpam Jurnal Pena Indonesia Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Marine and Coastal Science Lingua Rima: Jurnal Pendidikan Bahasa dan Sastra Indonesia Pena : Jurnal Ilmu Pengetahuan dan Teknologi Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Pengabdian UNDIKMA Jurnal Bastrindo: Kajian Pendidikan Bahasa dan Sastra Indonesia Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Humanism : Jurnal Pengabdian Masyarakat Educoretax Prosiding Seminar Nasional Sasindo Journal of Education Research Muria Jurnal Layanan Masyarakat Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Reformasi Hukum Trisakti QISTINA: Jurnal Multidisiplin Indonesia Dharma Pengabdian Perguruan Tinggi (DEPATI) Studi Ekonomi dan Kebijakan Publik Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management ATTAQWA: Jurnal Pendidikan Islam dan Anak Usia Dini Jurnal Pengabdian West Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Al Gizzai: Public Health Nutrition Journal Lingeduca: Journal of Language and Education Studies INTERNATIONAL JOURNAL OF LANGUAGE PEDAGOGY Triwikrama: Jurnal Ilmu Sosial Pubmedia Jurnal Pendidikan Bahasa Inggris GEMBIRA (Pengabdian Kepada Masyarakat) Kreativasi: Journal of Community Empowerment Jurnal Sastra Indonesia Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial
Dwi Septiani
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 67 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 67 Documents
Search

 3   4   5   6   7 
The efect of independent commissioner, related party transactions, and firm leverage on tax avoidance Firdauzi, Nafisah Aulia; Septiani, Dwi
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1966

Abstract

This study investigates the effect of independent commissioners, related party transactions, and firm leverage on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Employing a quantitative approach, the study analyzes secondary data from financial statements and annual reports using panel data regression with a common effect model. Based on purposive sampling, 40 firm-year observations are examined. The results show that independent commissioners and related party transactions significantly affect tax avoidance, indicating that internal governance mechanisms and intercompany transactions play a crucial role in shaping corporate tax behavior. Conversely, firm leverage does not influence tax avoidance, suggesting that debt-based tax planning is less relevant in the property and real estate sector. These findings contribute to the tax avoidance literature by providing sector-specific evidence from an emerging market and challenging the dominance of capital structure explanations in corporate tax planning. This study underscores the importance of governance quality and transaction transparency in understanding tax avoidance practices in property and real estate firms.
Firm Size, Corporate Social Responsibility, and Tax Avoidance: Evidence from the Consumer Non-Cyclicals Sector in Indonesia Dwi Septiani; Ferdiansyah
Pena: Jurnal Ilmu Pengetahuan dan Teknologi Vol. 39 No. 2 (2025): PENA SEPTEMBER 2025
Publisher : LPPM Universitas Pekalongan

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

Abstract

This study investigates the influence of firm size and corporate social responsibility (CSR) on tax avoidance among companies in Indonesia's consumer non-cyclicals sector, a subject gaining importance amid growing scrutiny of corporate tax practices. Integrating agency theory and legitimacy theory, the research aims to understand how external oversight and the pursuit of social legitimacy shape tax behavior, particularly in a context that remains underexplored in Indonesia. Utilizing a quantitative approach, the study analyzes panel data from 30 companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. Tax avoidance is proxied by the effective tax rate (ETR), CSR is measured using a GRI-based disclosure index, and firm size is assessed through the natural logarithm of total assets. Multiple linear regression was employed following model selection and classical assumption testing. The findings reveal that CSR has a significant negative effect on tax avoidance, whereas firm size does not exhibit a partial effect. However, both variables jointly influence tax avoidance significantly. These results underscore the role of CSR in promoting ethical corporate behavior and suggest that regulators and stakeholders should actively encourage CSR initiatives to enhance tax compliance and corporate transparency.
Pengambilan Keputusan Penghindaran Pajak Melalui Peran Ukuran Perusahaan, Kepemilikan Asing dan Kompensasi Rugi Fiskal (Studi Empiris pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2023) Lestari, Sri; Septiani, Dwi
QISTINA: Jurnal Multidisiplin Indonesia Vol 4, No 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.6911

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Kepemilikan Asing dan Kompensasi Rugi Fiskal Terhadap Pengindaran pajak. Penelitian ini menggunakan sampel Perusahaan Sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Data yang digunakan dalam penelitian ini adalah laporan keuangan dan laporan tahunan perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, di mana dari 69 Perusahaan Sektor Infrastruktur diperoleh sampel sebanyak 15 perusahaan selama 5 tahun sehingga diperoleh sebanyak 75 sampel data. Analisis yang digunakan adalah analisis regresi data panel dengan menggunakan model regresi terpilih adalah fixed effect model. Data diolah dengan bantuan software Eviews 13. Hasil yang diperoleh menunjukan secara simultan ukuran perusahaan, kepemilikan asing dan kompensasi rugi fiskal berpengaruh terhadap penghindaran pajak. Hasil yang diperoleh menunjukan secara parsial bahwa ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak, kepemilikan asing berpengaruh terhadap penghindaran pajak, dan kompensasi rugi fiskal tidak berpengaruh terhadap penghindaran pajak.
A Descriptive Study of English Speaking Anxiety and Teaching Strategies among 11th Grade Language Students at SMA Negeri 1 Payangan Septiani, Dwi
Pubmedia Jurnal Pendidikan Bahasa Inggris Vol. 3 No. 2 (2026): January
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpbi.v3i2.2302

Abstract

This study investigates the causes of English speaking anxiety and explores teaching strategies that help reduce such anxiety among eleventh-grade language students at SMA Negeri 1 Payangan. Employing a descriptive quantitative approach, data were collected from 30 participants through a structured questionnaire focusing on both anxiety indicators and students’ perceptions of classroom strategies. The findings reveal that a significant number of students experience moderate to high levels of anxiety, particularly related to fear of making mistakes, peer judgment, and forgetfulness during speaking tasks. Descriptive statistical analysis showed that physical symptoms such as a racing heartbeat and emotional barriers like embarrassment were prevalent. The study also identified several effective teaching strategies for reducing anxiety, including teacher encouragement, role-play activities, group discussions, and a relaxed classroom atmosphere. Among these, role-play was perceived as the most engaging and impactful. The results highlight the importance of supportive, interactive, and student-centered pedagogical approaches in fostering confidence and improving speaking performance in EFL contexts.
MAJAS DAN CITRAAN DALAM PUISI “MISHIMA” KARYA GOENAWAN MOHAMAD (KAJIAN STILISTIKA) Septiani, Dwi
Jurnal Sasindo UNPAM Vol. 8 No. 1 (2020): Jurnal Sasindo UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/sasindo.v8i1.12-24

Abstract

Tujuan penelitian ini adalah untuk menjabarkan berbagai majas serta citraan yang ada pada puisi “Mishima”. Puisi tersebut adalah salah satu puisi di dalam antologi puisi berjudul Fragmen karya Goenawan Mohamad yang terbit tahun 2016 dan diterbitkan oleh  Gramedia Pustaka Utama. Pendekatan yang digunakan dalam kajian ini adalah pendekatan  stilistika. Metode yang dipakai dalam kajian ini adalah metode deskriptif analisis dengan semiotik. Data penelitian ini adalah data deskriptif, yakni data berupa kata, frasa, dan kalimat dalam puisi berjudul “Mishima” karya Goenawan Muhamad. Hasil penelitian ini membuktikan adanya wujud penggunaan majas dan citraan yang sangat bervariatif. Berdasarkan analisis data, diperoleh hasil sebagai berikut. Pertama, majas yang paling dominan adalah majas personifikasi yang ada pada bagian 2, 4, 5, 6, dan 7. Majas kedua yang dominan adalah majas simile yanga ada pada bagian 1, 2, 5, dan 7. Majas ketiga yang dominan adalah majas repetisi pada bagian 1, 3, 5, dan 6. Majas keempat yang dominan adalah majas pada bagian 5 dan 6. Terakhir, ada pula muncul majas litotes, hiperbola, dan retoris. Kedua, citraan yang dominan muncul pada puisi “Mishima” karya Goenawan Mohamad adalah citraan penglihatan. Citraan pertama yang paling dominan adalah citraan penglihatan pada bagian 1, 6, dan 7. Citraan penglihatan yang ada dalam puisi ini berperan untuk menyampaikan visualisasi yang jernih atas sifat dan perilaku tokoh yang ada dalam puisi ini sehingga pembaca puisi ini seakan mampu membayangkan atau melihat kejadian itu. Selain citraan penglihatan, citraan kedua yang dominan adalah citra perabaan yang ada pada bagian 1 dan 3. Citraan ketiga yang dominan adalah citraan pendengaran dan citra penciuman yang ada pada bagian 5.
Adaptive Traffic Signal System Utilizing YOLOv11 and Fuzzy Logic for Congestion Mitigation Permadi, Dio Damas; Yudono, Muchtar Ali Setyo; Kuspranoto, Abdul Haris; Rozandi, Ardin; Artiyasa, Marina; Mubarok, Alvin; Septiani, Dwi
Sistemasi: Jurnal Sistem Informasi Vol 15, No 1 (2026): Sistemasi: Jurnal Sistem Informasi
Publisher : Program Studi Sistem Informasi Fakultas Teknik dan Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v15i1.5865

Abstract

The increasing number of vehicles in urban and suburban areas has led to traffic congestion, resulting in longer travel times, higher exhaust emissions, and an increased risk of accidents. Conventional fixed-time traffic signal systems often fail to respond dynamically to changing traffic conditions, leading to inefficient vehicle queues. This study proposes the development of an adaptive traffic signal system that utilizes YOLOv11 and fuzzy logic to detect vehicle volume and adjust green light durations in real time. YOLOv11 is employed to detect vehicles in each lane, while fuzzy logic is used to regulate green signal durations based on the detected vehicle counts. Experimental results demonstrate a detection accuracy of 0.92 and a recall of 0.93. The green light duration varies from 80 seconds for low traffic volumes to 100 seconds for high traffic volumes. The traffic signal cycle is dynamically adjusted according to vehicle density, with a maximum total cycle time of 100 seconds. Overall, the proposed system is proven effective in reducing congestion and improving traffic management efficiency at intersections with high vehicle volumes.
Pengaruh Kepemilikan Institusional dan Koneksi Politik terhadap Penghindaran Pajak: Peran Moderasi Ukuran Perusahaan Ayundasari, Anggita; Septiani, Dwi
-
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v8i3.26202

Abstract

This study aims to examine the influence of institutional ownership and political connections on tax avoidance, with firm size as a moderating variable. A quantitative approach was employed using secondary data obtained from the annual financial reports of energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sampling method used was purposive sampling, resulting in a final sample of six companies. Data analysis was conducted using panel data regression and moderated regression analysis (MRA) with the assistance of EViews 12 software. The results show that, simultaneously, institutional ownership and political connections have a significant effect on tax avoidance. Partially, institutional ownership has a positive effect on tax avoidance, while political connections show no significant effect. Furthermore, firm size is found to moderate the relationship between institutional ownership and tax avoidance, but does not moderate the relationship between political connections and tax avoidance.
Co-Authors . Asparian, . A.A., Varatisha A.I., Awla Abdullilah, Azis ACHMAD RIFAI Adi Martono Aditya, Mega Cantik Putri Anandita, Diyah Aprianto . Arina Manasikana Artiyasa, Marina Aryani Aulia Rahman Ayundasari, Anggita Bambang Heru Iswanto Bambang Yunianto Buchory Maulana, Achmad Caroline, Stefany Dedy Kurniawan Eka Rini, Willia Novita Endang Nurcahyani Era Nabilah Faik Kurohman Fathiaty Murtadho Ferdi Prima Nurhasan Ferdiansyah Ferdiansyah Ferdiansyah Ferdiansyah Ferdiansyah Firdauzi, Nafisah Aulia Fitri Sagantha Guilin, Xie Gulo, Margareta M. Halawa, Marta L. Hana Kartika Lana, Elisabet Hendrawan Hesti Diana Hestiawan, Viralin Imam Triarso Indri Nurwahidah Iwan Sugihartono Jatmiko Jatmiko Jayanti, Septina Dwi Jiao, Deng Jumsurizal Jumsurizal Juniadi Gulo Khasanah, Muthi'atul Khasbulloh, M. Wahab Koebanu, Sabri Kuspranoto, Abdul Haris Lathifa, Ardelia Khansa Luvina Ardelina M. Septianto Maharani Mutiara Rahmah Mahfut Mahrani, Suri Maulinda, Rerin Meidearni, Nikita Mubarok, Alvin Muchtar Ali Setyo Yudono Mustika, Yulia Ning Setiati Ninuk Lustyantie Nursetyo, Arif Nuryadi, Cece Octavian Dwi Tanto Permadi, Dio Damas Pratiwi, Vanesa Diyan Putri Okta Sanggari Putri, Mutia Dwi R Rhoedy Setiawan Rafiq, Faris Muhammad Rahman Sidik, Pajar Nur Reza Akmal Risma Nurullita Rito Cipta sigitta Hariyono Rizki Noor Prasetyono Rozandi, Ardin Saiful Ridlo Sandi, Kurnia Saptorini - Saragih, Desi Karolina Sari, Ika Seraya , Nyimas Siti Haryani Siti Khurotul Aini Siti Maemunah Siti Yuniarsih Siti Zulaika Situmorang, Rosanti Putri Sri Lestari SUNARTO Sunarto Sunarto Sunarto Sunarto Suparmi Suparmi Suryadi T. Ersti Yulika Sari Tryana Ulia Fahmi Vina Rosalina Wahyudin Wahyudin Wahyuni Retno Wulandari Wantikari, Elyana Wening Sekar Kusuma Weny Rosilawati Widiawati, Lenny Woro Sumarni Yanuar Ramadhan Yasin, Fahri Hananto Yeni Septiani Yeni Widiyawati Yulianty Yulianty Yuni Dwi Cahya Zainal Rafli Zuriyati Zuriyati