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All Journal Lekesan: Interdisciplinary Journal of Asia Pacific Arts Pendas : Jurnah Ilmiah Pendidikan Dasar Formosa Journal of Multidisciplinary Research (FJMR) Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) OKTAL : Jurnal Ilmu Komputer dan Sains Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Akuntan Publik
Reni Anggraeni
Unknown Affiliation
Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh RS, PBV& TATO Terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate Pada Sektor Energi Mohamad Zulman Hakim; Alviona Wulandari; Hustna Dara Sarra; Januar Eky Pambudi; Imas Kismanah; Reni Anggraeni
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.194

Abstract

Tujuan penelitian ini untuk membuktikan secara empiris pengaruh Return Saham , Price To Book Value Dan Asset Turnover terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate. Populasi dalam penelitian ini menggunakan sektor energi tahun 2017-2021. Teknik pengambilan sampel menggunakan Metode Purposive Sampling. Metode analisis menggunakan analisis regresi data panel .Hasil penelitian ini menjunjukkan bahwa return saham tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Total Assets Turnover (TATO) tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Price to Book Value (PBV) berpengaruh negatif terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021.
CREATIVE AND INNOVATIVE TEACHER'S ATTITUDE IN DEVELOPING THE CREATIVITY OF KINDERGARTEN CHILDREN AT TK DHARMA PUTRA DENPASAR Kadek Diah Pramanasari; Reni Anggraeni; Ida Ayu Gede Sasrani Widyastuti; Dewa Gede Satya Adi Maha Utamia
Lekesan: Interdisciplinary Journal of Asia Pacific Arts Vol. 7 No. 2 (2024)
Publisher : Institut Seni Indonesia Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31091/lksn.v7i2.2983

Abstract

Integrating character education into the early childhood curriculum is becoming increasingly important in the modern era, mainly to ensure the balanced development of children physically, emotionally, and intellectually. At Dharma Putra Denpasar Kindergarten, dance is used as a medium to teach character values, but the effectiveness of this approach has yet to be widely studied. This research aims to determine the efficacy of integrating character education through dance at Dharma Putra Denpasar Kindergarten in supporting holistic child development. Data was collected through direct observation, in-depth interviews with teachers, and analytical documentation related to learning plans and student projects. The validity and reliability of research results are maintained through data triangulation and member checks. The data obtained were explained inductively using open, axial, and frequency coding techniques. The research results show that using dance as a medium for character education at the Dharma Putra Denpasar Kindergarten effectively balances children's physical, emotional, and intellectual development. These findings are essential in maintaining a balance between technological progress and preserving local wisdom in education, as well as providing a reference for future curriculum development that emphasizes cultural identity and character formation from an early age.
Pengaruh RS, PBV& TATO Terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate Pada Sektor Energi Mohamad Zulman Hakim; Alviona Wulandari; Hustna Dara Sarra; Januar Eky Pambudi; Imas Kismanah; Reni Anggraeni
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.194

Abstract

Tujuan penelitian ini untuk membuktikan secara empiris pengaruh Return Saham , Price To Book Value Dan Asset Turnover terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate. Populasi dalam penelitian ini menggunakan sektor energi tahun 2017-2021. Teknik pengambilan sampel menggunakan Metode Purposive Sampling. Metode analisis menggunakan analisis regresi data panel .Hasil penelitian ini menjunjukkan bahwa return saham tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Total Assets Turnover (TATO) tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Price to Book Value (PBV) berpengaruh negatif terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021.
Analisis Perubahan Perilaku Konsumen Terhadap UMKM di Cifest Cikarang Selatan Selama Periode Libur: Studi Kasus Pembelian Online Vs. Offline Pradipta Rizky Ferdian; Rois Kurniawan; Muhammad Kosim; Delima Pebrianti Salsabil; Reni Anggraeni; Ryan Akbar Maulana
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1475

Abstract

In recent years, Micro, Small, and Medium Enterprises (MSMEs) have increasingly positioned themselves as one of the main pillars of the Indonesian economy, contributing significantly to employment opportunities, income distribution, and economic resilience. In the local context, Cifest Cikarang Selatan represents a dynamic marketplace where various MSMEs operate and directly interact with consumers. An interesting phenomenon emerges during holiday periods, when consumer behavior shows significant changes, especially in terms of purchasing methods and preferences between online and offline channels. This study aims to explore the transformation of consumer behavior, focusing on the comparative analysis of online and offline purchases, and to evaluate its broader implications for the sustainability and competitiveness of MSMEs operating at Cifest. The research adopts a descriptive and analytical approach, using both recent statistical data and supporting literature to provide a comprehensive understanding of the digital era’s influence on shopping patterns. The findings reveal that online purchases continue to grow rapidly due to convenience, wider product access, and promotional offers that attract customers. However, offline purchases remain relevant, particularly for consumers who value direct product inspection, immediate ownership, and social interaction within traditional marketplaces. For MSMEs, this shift presents both challenges and opportunities. Those that rely solely on conventional offline strategies risk losing competitiveness, while those able to integrate digital platforms with traditional sales methods demonstrate greater adaptability and potential for growth. Overall, this study concludes that the sustainability of MSMEs in Cifest Cikarang Selatan depends largely on their ability to embrace digital transformation without neglecting the strengths of offline interactions. By leveraging both channels strategically, MSMEs can not only survive but also thrive in the increasingly competitive market landscape shaped by evolving consumer behavior.
COMPANY SIZE MODERATING DETERMINANT TAX MANAGEMENT IN TECHNOLOGY SECTOR COMPANIES INDONESIA Metri Mariana; Mila Afifah; Hakim, Mohamad Zulman; Januar Eky Pambudi; Indra Gunawan Siregar; Reni Anggraeni
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.603

Abstract

This study aims to determine if fixed asset intensity has an effect on leverage, profitability, and tax management in technology companies listed on the Indonesia Stock Exchange in 2021–2023, using the operational size of a corporate entity as a moderating component in the analysis. The study's quantitative approach is predicated on an examination of the yearly financial reports of technology firms that were listed between 2021 and 2023 on the Indonesia Stock Exchange (IDX). There were 44 companies in the population, and through the use of purposive sampling techniques, 13 companies were selected from a total of 44 companies for a detailed investigation for three consecutive years, from 2021 to 2023. Utilizing the statistical program EViews 12, the company's data was analyzed. According to the study's findings, there was no statistically significant correlation found between the leverage ratio and the profitability of the business in tax management, the intensity of fixed assets had a very significant impact. The size of the company cannot control the leverage and profitability in tax management; however, the company's size might regulate how much emphasis is placed on assets in tax management.
PERENCANAAN PAJAK PPH PASAL 21 SEBELUM DAN SESUDAH BERLAKUNYA PMK 66 TAHUN 2023 Sinambela, Tongam; Reni Anggraeni
Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i1.415

Abstract

The aim of this research is to determine the calculation of income tax article 21 based on the net, gross and gross up methods and the impact of implementing these methods after the enactment of PMK Number 66 of 2023. This research uses a qualitative descriptive method derived from a summary of the salary calculations for permanent employees in 2022 which was prepared by the author himself. The results of this research show that the gross method is more profitable in calculating PPh Article 21 payable and PPh Article 29 before and after the enactment of PMK Number 66 of 2023
Testing of the Effectiveness of Galangal Leaf Extract (Alpnia Galanga) on the Death of Culex Sp Larvae Apriyani Pramudiyawati Yunar; Reni Anggraeni; Rita Putri Wati; Panduwita; An'nisaa Heriyanti
Formosa Journal of Multidisciplinary Research Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i5.9229

Abstract

With the increase in population, the breeding and breeding places for Culex sp mosquitoes are also increasing. Where these mosquito larvae like to live in puddles of clean water and dirty water so that the density of Culex sp larvae is higher. Controlling disease vectors is a priority in disease control efforts because the potential for transmitting disease is very large, such as flies, mosquitoes, mice and other insects. Vector control activities can include spraying, biological control, eradicating mosquito nests and improving the environment. Efforts to control vectors, especially mosquitoes, can start from controlling the larvae. Control of mosquito larvae usually uses larvicide containing the active ingredient temephos (an organophosphate group). Galangal (Alpinia galanga) is a long-lived plant, about 1-2 meters high. Usually grows in tight clumps. Galangal leaves are toxic and repellent, and have been tested against Daucus caudatus, Manduca sexta, Aphids, besides having nematocidal activity.The aim of this research was to determine the effectiveness of galangal leaf extract (Alpinia galanga) on the death of Culex sp larvae.From the research results, from 91 ml of galangal leaf extract, a p-value coefficient of 0.03 was obtained, where the p-value <0.05 means the relationship between galangal leaf extract and larval death. From 92 ml of galangal leaf extract, a p-value coefficient of 0.03 was obtained, where the p-value <0.05 means the relationship between galangal leaf extract and larval death. From 93 ml of galangal leaf extract, a p-value coefficient of 0.06 was obtained, where the p-value <0.05 means the relationship between galangal leaf extract and larval death. From 94 ml of galangal leaf extract, a p-value coefficient of 0.00 was obtained, where the p-value <0.05 means the relationship between galangal leaf extract and larval death.It is hoped that the public can use galangal leaf solution in breeding places for Culex sp mosquitoes such as water reservoirs, used tires, etc. Providing information to the public in the form of posters or brochures containing the benefits of kemagi leaf extract which can be used as a vegetable insecticide in an effort to control the Aedes aegypti mosquito population.
Rancang Bangun Alat Sortir Buah Jeruk Berdasarkan Kualitas Menggunakan Mikrokontroler 8266 Berbasis IoT (Studi Kasus Toko Jeruk Nur Acil) Reni Anggraeni; Teti Desyani
OKTAL : Jurnal Ilmu Komputer dan Sains Vol 2 No 11 (2023): OKTAL : Jurnal Ilmu Komputer Dan Sains
Publisher : CV. Multi Kreasi Media

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

Abstract

The development of science and technology has had a positive impact on human life which has now reached modern times. There are many innovations from today's progress that continue to develop to help facilitate human work. Of the many types of innovation, most use microcontrollers in automated systems. With the addition of this Internet Of Things system, we can control and access existing electronic equipment remotely by utilizing the installed internet connection. The design of a sorting device using the esp-8266 microcontroller system control is a form of modern progress. Designing a sorting tool using a microcontroller is one way to simplify human work. The method in this study uses an experimental method that produces a sorting tool using a microcontroller with several stages of system testing starting with individual component testing, components that are connected to other components, system functional testing and system testing as a whole. The results obtained from this research are to create an automatic control system, so that the system can control electronic devices automatically or manually.
Edukasi Pengetahuan “AMINA” (Antianemia) dengan Puding Kelor untuk Pencegahan Anemia pada Ibu Hamil di Posyandu Anggrek, Desa Trimodadi, Kecamatan Abung Selatan, Lampung Utara: Pengabdian Elsy Juni Andri Kariny; Nadya Dwita Fatma Sari; Apriliana Asih Ratna TD; Apriany Martania; Ayu Lailatul Sanda Dwi Arsita; Desi Ratna Sari; Dety Riyani; Devi Yulianti; Dina Dwi Kurniati; Eka Martini; Ernita Wahyuni; Ersa Maharani; Essy Martha S; Heni Partiwi; Melda Silpia; Neka Okta Farinca; Nita Widayanti; Novia Andriyani; Nova Sapitri; Nurul Hidayah; Ratu Maya Arsila; Reni Anggraeni; Rita Puspitasari; Septi Mulyantini; Septiana Restiyanti; Sevi Aryati; Siti Ifayati; Siti Sangadah; Siti Susanti; Stella Ferlinda; Suryaningsih; Suryi Wulandari; Yusnita Handayani
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4554

Abstract

Anemia in pregnant women remains a public health problem with a high prevalence. WHO data from 2022 shows that 37% of pregnant women worldwide suffer from anemia, and in Indonesia the figure remains high. In Lampung Province, the prevalence of anemia in pregnant women reached 5.98%, while in Trimodadi Village, North Lampung, 10 out of 25 pregnant women experienced anemia. This condition poses risks to both the mother and the fetus, necessitating prevention through nutrition education and the use of local foods. This community service activity aims to increase pregnant women's knowledge about anemia and introduce moringa pudding as a nutritious local food innovation. The method used was a pretest-posttest on 30 pregnant women at the Anggrek Integrated Health Post (Posyandu) in Trimodadi Village, North Lampung, on October 21, 2025, with data collection through questionnaires, educational leaflets, and a demonstration of making moringa pudding. The results showed a significant increase in knowledge from an average of 50.53 to 78.10 (p-value = 0.000). Therefore, education accompanied by demonstrations is effective in increasing understanding and interest in consuming nutritious local foods and has the potential to be an anemia prevention intervention at the Posyandu level.
Analisis Pergeseran Otoritas Guru dalam Perspektif Teori Kekuasaan Michel Foucault pada Platform Tiktok Nuridilah Sidra; Hadisaputra; Reni Anggraeni; Nurul Annisa; Haikal
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.40787

Abstract

This study aims to analyze the phenomenon of teacher reporting to the legal sphere that is developing through TikTok social media and its implications for the shift in teacher authority in the 21st century. The study uses a descriptive qualitative approach with a case study method through digital documentation analysis, media observation, and literature review related to education, law, and Michel Foucault's Surveillance/Panopticon theory. Data in the form of video content, news narratives, and public responses are analyzed through data reduction, data presentation, and drawing conclusions. The results of this study indicate that cases of teacher reporting form a modern oversight mechanism that places teachers in a position of constant scrutiny by the public, the law, and social media. This condition indicates a shift in teacher authority. Teacher disciplinary actions are easily interpreted by the public as violations of the law and will affect the professional image of teachers. This study emphasizes the need for legal protection, educational discipline policies, and the reconstruction of public trust to maintain teacher authority without neglecting children's rights.
Co-Authors Abbas, Dirvi Surya Alviona Wulandari An'nisaa Heriyanti Apriany Martania Apriliana Asih Ratna TD Apriyani Pramudiyawati Yunar Ayu Lailatul Sanda Dwi Arsita Delima Pebrianti Salsabil Desi Ratna Sari Dety Riyani Devi Yulianti Dewa Gede Satya Adi Maha Utamia Dina Dwi Kurniati Eka Martini Elsy Juni Andri Kariny Ernita Wahyuni Ersa Maharani Essy Martha S Hadisaputra Haikal Hakim, Mohamad Zulman Heni Partiwi Hustna Dara Sarra Ida Ayu Gede Sasrani Widyastuti Imas Kismanah Indra Gunawan Siregar Kadek Diah Pramanasari Melda Silpia Metri Mariana Mila Afifah Mohamad Zulman Hakim Muhammad Kosim Nadya Dwita Fatma Sari Neka Okta Farinca Nita Widayanti Nova Sapitri Novia Andriyani Nuridilah Sidra Nurul Annisa Nurul Hidayah Pambudi, Januar Eky Panduwita Pradipta Rizky Ferdian Ratu Maya Arsila RITA PUSPITASARI Rita Putri Wati Rois Kurniawan Ryan Akbar Maulana Septi Mulyantini Septiana Restiyanti Sevi Aryati Sinambela, Tongam Siti Ifayati Siti Sangadah Siti Susanti Stella Ferlinda suryaningsih Suryi Wulandari Tafkiyatul Cindy Aulia Teti Desyani Yusnita Handayani