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All Journal Jurnal Anestesiologi Indonesia Swara Bhumi Majalah Kedokteran Bandung Industrial and Systems Engineering Assessment Journal (INASEA) Jurnal Ilmiah Mahasiswa FEB Jurnal Infra Prosiding SNATIF Jurnal Kajian Akuntansi dan Bisnis Benefit: Jurnal Manajemen dan Bisnis Paediatrica Indonesiana Jurnal Penelitian Pendidikan IPA (JPPIPA) Journal of Maternal and Child Health Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Account : Jurnal Akuntansi, Keuangan dan Perbankan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Law, Administration, and Social Science Jurnal Teknik Sipil Veteran Economics, Management & Accounting Review Equity Jurnal Pendidikan Jasmani, Olahraga dan Kesehatan (Jp.jok)
Andy Setiawan
STIE Widya Manggala
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Capital Intensity, Corporate Social Responsibility, dan Environmental Uncertainty Terhadap Tax Avoidance Wardhana, Muhammad Daffa; Arieftiara, Dianwicaksih; Setiawan, Andy
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.2603

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh capital intensity, corporate social responsibility, dan environmental uncertainty terhadap tax avoidance. Tax avoidance pada penelitian ini menggunakan pengukuran Abnormal Book Tax Difference (ABTD). Sampel penelitian ini berjumlah 138 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Teknik analisis yang digunakan analisis regresi linear berganda dengan regresi data panel menggunakan program STATA. Hasil dari penelitian ini diperoleh bahwa (1) capital intensity tidak berpengaruh terhadap tax avoidance. (2) corporate social responsibilty berpengaruh terhadap tax avoidance. (3) environmental uncertainty tidak berpengaruh terhadap tax avoidance. Hasil pada penelitian menjelaskan pengungkapan corporate social responsibility yang tinggi dapat mengurangi adanya tindakan tax avoidance. Sehingga penelitian ini dapat membantu para investor dalam memahami faktor-faktor yang dilakukan perusahaan dalam melakukan peghindaran pajak.
Advanced Maternal Age and Low Birth Weight in Primigravid Births Junus, Kezia Adelize Aurelia; Ekowati, Ana Lucia; Soegiarto, Bertha; Setiawan, Andy
Journal of Maternal and Child Health Vol. 8 No. 5 (2023)
Publisher : Masters Program in Public Health, Universitas Sebelas Maret, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26911/thejmch.2023.08.05.08

Abstract

Background: The number of women who delay pregnancy is increasing. Advanced Maternal Age/ AMA (pregnancies in women aged 35 years or older) have increased risks of complications, such as low birth weight/LBW (up to 1.59 times). The aim of this study is to know the association between AMA with LBW in primigravid births.Subjects and Method: This descriptive and analytical, cross sectional research consists of 169 primigravid births in Atma Jaya Hospital Jakarta, collected with a total sampling method for births between February 2016 to September 2021 meeting inclusion criteria. Independent variable included primigravid maternal age and dependent variable included birth weight. Prematurity was used as a dependent variable and an independent variable in two separate analyses. Characteristics of data are described, and analyses were done with the Fisher’s exact test for the associations between primigravid AMA and LBW, , between primigravid AMA and prematurity, and between primigravid prematurity and LBW Spearman’s correlation test was done for the correlation between primigravid maternal age and birth weight. Results: The proportions of women with higher education and maternal diseases are more elevated in AMA. LBW prevalence is 14.79%. The proportion of LBW is higher in AMA (OR=2.045; CI 95% 0.513 to 8.147), with statistically insignificant association (p=0.253). The correlation between maternal age and birth weight is insignificant (p=0.113). AMA has insignificantly higher odds for prematurity (OR=1.139; CI 95% 0.234 to 5.538; p=0.567). The association between prematurity and LBW is highly significant (OR 49.224; CI 95% 15.470 to 156.621; p<0.001).).Conclusion: Primigravid women aged ≥35 years have higher proportions of maternal diseases. Despite being statistically insignificant, AMA has higher odds for LBW. Prematurity is highly asso¬ciated with LBW. Further research concerning high-risk maternal age needs to be done to improve women’s and children’s health. Keywords: advanced maternal age, primigravida, low birth weight. Correspondence:Ana Lucia Ekowati. Department Of Medical Biology, School of Medicine and Health Sciences, Atma Jaya Catholic University of Indonesia, Jakarta, Indonesia. Jl. Pluit Selatan Raya No.19, Jakarta, 14440. Email: ana.lucia@atmajaya.ac.id.
PERSEPSI DEALER MOBIL TERHADAP KEBIJAKAN INSENTIF PAJAK MOBIL HYBRID (Studi Kasus Pada Honda Sukun Malang) Setiawan, Andy; Triyuwono, Iwan
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research is aimed to determined how car dealer’s perception from Honda Sukun Malang regarding tax incentives on hybrid cars. This research uses qualitative research with case study method. Information from this research was obtained from interviews with Honda Sukun’s employees and also from any sources such as journals, newsletters, magazines, and etc. that is considered relevant and supporting  to the research. The results showed that CRZ as a hybrid car from Honda is more expensive when compared to the other cars due to the imposition of various taxes. The expensive price make the condition of CRZ sales become the most worse sales when compared to the other car sales, despite that CRZ is an environmentally friendly hybrid car with fuel-efficient. The  provision of tax incentives by the government against CRZ is a way out that can be taken by the government to deliver CRZ widely in the market. With incentives, the price will be cheaper so that can be accepted more by society. As well as tax incentives from the government for car Low Cost Green Car, CRZ was also entitled to receive the same tax incentives. Various problems such as the issue of local content and the production sites of CRZ makes the tax incentives for hybrid cars is never given by the government. Meanwhile, the government is confuse to limit the fuel consumption that is continues to increase each year as a result of the growth of  the vehicles in Indonesia.Keywords : Car, Hybrid, Incentive, Tax, Honda CRZ.
Efisiensi operasional dan dampak pertumbuhan ekonomi terhadap profitabilitas bank Setiawan, Andy
Journal of Law, Administration, and Social Science Vol 4 No 6 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i6.1185

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh jumlah karyawan, jumlah ATM, inflasi, dan GDP terhadap profitabilitas bank yang diukur dengan Return on Assets (ROA) dan Return on Equity (ROE) di 13 bank yang terdaftar pada KBMI 3 dan 4 di Indonesia pada periode 2014-2023. Menggunakan  regresi data panel dengan model Random Effects GLS, hasil penelitian menunjukkan bahwa jumlah karyawan dan jumlah ATM memiliki pengaruh yang berbeda terhadap ROA dan ROE. Jumlah karyawan tidak signifikan mempengaruhi ROA dan ROE, sementara jumlah ATM signifikan positif terhadap ROE tetapi tidak signifikan terhadap ROA. Hasil ini menunjukkan bahwa digitalisasi mendorong efisiensi pada jumlah karyawan di perbankan. Inflasi berpengaruh positif signifikan terhadap ROE, namun tidak terhadap ROA. Sebaliknya, GDP berpengaruh signifikan positif terhadap ROA, menunjukkan bahwa pertumbuhan ekonomi yang lebih baik meningkatkan profitabilitas aset bank. Penelitian ini menyimpulkan bahwa profitabilitas bank lebih dipengaruhi oleh pertumbuhan ekonomi dan manajemen operasional yang efisien, sementara infrastruktur fisik seperti ATM memiliki dampak lebih besar pada pengembalian ekuitas daripada aset.
Profile of Creative Thinking Skills and Analysis of Students' Perceptions of Physics Learning Melur, Elvira Clarita; Liliawati, Winny; Samsudin, Achmad; Aviyanti, Lina; Setiawan, Andy
Jurnal Penelitian Pendidikan IPA Vol 11 No 5 (2025): May
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i5.10260

Abstract

This study aims to describe the profile of students' creative thinking skills in Physics and analyze their perceptions of Physics learning. The method used is descriptive quantitative involving 59 high school students selected through random sampling techniques. The instruments used include creative thinking skills tests and student response questionnaires that are analyzed using descriptive statistics. The results of the study indicate that in general students' creative thinking skills are in the moderate category with an analysis per aspect, where "originality" obtained the highest percentage, while "flexibility" showed the lowest value. There was no significant difference between the creative thinking skills of male and female students. From the results of the questionnaire, some students stated that Physics lessons were still considered difficult and the learning was less innovative. Although most students have experience in working on projects, the implementation of mini projects is still considered necessary to optimize the development of creative thinking skills. These findings can be the basis for further research in developing project-based learning models to improve students' creative thinking skills in Physics learning in high school
Development of Football Materials for Middle School Physical Education Teachers Using the ISpring Application Kurniawan, Ari Wibowo; Kuncoro, Moh. Sufiga; Setiawan, Andy
Jurnal Pendidikan Jasmani, Olahraga dan Kesehatan (Jp.jok) Vol. 6 No. 2 (2023): Jurnal Pendidikan Jasmani, Olahraga dan Kesehatan (Jp.jok) May 2023
Publisher : Physical Education, Health and Recreation Study Program, Universitas Insan Budi Utomo, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/jp.jok.v6i2.1016

Abstract

Learning is an interaction between teachers and students. In carrying out learning, the teacher must be able to present the enthusiasm of students when learning, and one of them is when learning physical education. Physical education is learning that is carried out through physical activity, one of which is when learning physical education football material. This study uses the research and development model, using several steps of model development. The purpose of this study was to develop soccer learning materials using an application for MGMP Physical education teachers in the Kediri district so that MGMP Physical Education teachers would find it easier when learning. Data obtained showed that 87% of learning experts, 68% of football experts, and 100% of media experts gave an assessment of this application in a very good category. This study involved 40 subject teacher respondents who were divided into ten teachers to be used as respondents for small group product trials and 30 teachers to conduct large group trials. Based on the sum of all data analysis, it can be concluded that this product is very valid to be used as a learning support tool to help Physical Education teachers in Kediri Regency in conducting learning.
Co-Authors Achmad Samsudin Ana Lucia Ekowati Bambang Hermanto Bertha Soegiarto, Bertha Budhy, Darma Deby Kusumaningrum Dianwicaksih Arieftiara Edward Surjono, Edward Eko Budi Koendhori, Eko Budi Ellen Wijaya Faiza Renaldi, Faiza Iwan Triyuwono Juita, Liza Puspa Senja Asmara Junus, Kezia Adelize Aurelia Kadariswantiningsih, Ika Kuncoro, Moh. Sufiga Kurniawan, Ari Wibowo Lestari, Aprilia Dwi Lina Aviyanti Ma'rifah, Nur Matondang, Nurhafifah Melur, Elvira Clarita Ni Made Mertaniasih Pepy Dwi Endraswari, Pepy Dwi Prabowo, Johanes A. C. Praptiningsih, Praptiningsih Puhut Bona Lucky, Joel Purwanto, SS Ramadhan, Yoga Rita Dewi Sachbudi Abbas Ras Sri Setiawati Sri Setiawati, Sri Surya, Junita Elvira Pandji Tacbir Hendro Pudjiantoro Titah, Marvella Graceria Tri Bodroastuti Valerie, Valerie Wardhana, Muhammad Daffa Wilujeng Puja Sari Winny Liliawati Yitijuatni Yudayanti, Elprania Credo Yunisa Astiarani