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All Journal Akuisisi : Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Manuju : Malahayati Nursing Journal Jurnal Ilmiah Manajemen Kesatuan Indonesian Journal of Global Health research International Journal of Research in Community Services Jurnal Ilmiah Raflesia Akuntansi National Conference on Applied Business, Education & Technology (NCABET) EJOIN : Jurnal Pengabdian Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business JGEN : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Bidan Cerdas Poltekita: Jurnal Ilmu Kesehatan NAAFI: JURNAL ILMIAH MAHASISWA
Lili Wahyuni
Universitas Sumatera Utara
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Effect of Corporate Governance Implementation and Corporate Social Responsibility Disclosure on Firm Value: An Empirical Study on Manufacturing Sector Companies Listed on the Indonesia Stock Exchange in 2022–2023 Das, Nidia Anggreni; Wahyuni, Lili; Fitri, Rahma; Humaira, Dian; Medinah, Khairatul; Wenda, Marsha Syaidina; Salora, Wiranda
International Journal of Research in Community Services Vol. 6 No. 4 (2025): International Journal of Research in Community Service (IJRCS)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i4.1091

Abstract

This study aims to analyze the effect of Corporate Governance implementation and Corporate Social Responsibility (CSR) disclosure on company value in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Corporate Governance is measured using several indicators such as institutional ownership and the proportion of independent commissioners. Meanwhile, CSR disclosure is analyzed based on the GRI (Global Reporting Initiative) disclosure index. Company value is measured using the Tobin's Q ratio. This study uses a quantitative method with a multiple linear regression approach. The sample was selected using a purposive sampling technique, with 33 companies meeting the criteria. Data were obtained through annual reports and sustainability reports published by each company. The results of the study indicate that the implementation of Corporate Governance partially has a significant effect on company value, especially on the variables of institutional ownership and independent commissioners. Meanwhile, CSR disclosure is also proven to have a positive and significant effect on company value. Simultaneously, Corporate Governance and CSR disclosure have a significant effect on increasing company value. This study provides implications that companies need to improve the quality of governance and disclosure of social and environmental information to increase investor confidence and company value in the capital market.
PENERAPAN STRATEGI TAX PLANNING PADA PPh PASAL 22, PASAL 23/26 DAN PPh DALAM MENINGKATKAN EFISIENSI PAJAK BADAN Putri, Rita Dwi; Wahyuni, Lili; Fitri, Dilla Ramadhani; Putri, Nadia Ananda; Sativa, Oriza; Putri, Puji Defani; Aini, Qurratun
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 5 (2025): Agustus: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v1i5.257

Abstract

In a competitive business environment, companies continuously seek ways to optimize financial performance, one of which is through effective tax management. Legitimate tax planning in compliance with tax laws and regulations serves as a vital instrument to minimize tax burdens and enhance after-tax profits. This article employs a literature review methodology by analyzing and synthesizing various studies, scientific journals, books, and other relevant publications that discuss the concept of tax planning, the mechanisms of Income Tax Articles 22, 23, and 26, as well as their relationship with Corporate Income Tax. The findings indicate that strategies such as selecting appropriate partners, utilizing tax facilities, managing transactions, and choosing suitable tax withholding methods can significantly reduce the tax credits of Income Tax Articles 22 and 23/26, ultimately contributing to greater efficiency in Corporate Income Tax payments. These strategies assist companies in managing cash flows and reducing the amount of tax payable at year-end. In conclusion, a comprehensive understanding and application of tax planning concerning withholding and collection taxes is a key factor in achieving legal corporate tax efficiency.
Determinant of Depression in Multi - Drug Resistant Tuberculosis (MDR) at Waled Cirebon Regional General Hospital Purbaningsih, Endah Sari; Muadi, Muadi; Oktiany, Thia; Rahayu, Rosalia; Wahyuni, Lili; Nurhaeni, Ani; Marisa, Dewi Erna
Poltekita: Jurnal Ilmu Kesehatan Vol. 19 No. 2 (2025)
Publisher : Poltekkes Kemenkes Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33860/jik.v19i2.4225

Abstract

Depression is a common psychological complication among patients with multidrug-resistant tuberculosis (MDR-TB), affecting treatment adherence and recovery outcomes. Identifying the determinants of depression in this population is essential for developing comprehensive care strategies. This cross-sectional study was conducted among 28 MDR-TB patients at RSUD Waled. Data on demographic, clinical, and psychosocial variables were collected through structured questionnaires. Depression was assessed using a standardized screening tool. Bivariate analysis was performed using chi-square tests, followed by multivariate logistic regression to identify independent predictors of depression. The bivariate analysis showed no significant association between age (p=0.063), gender (p=0.07), income (p=0.065), or educational attainment (p=0.63) with depression, indicating that these demographic and socioeconomic factors did not influence depressive outcomes. In contrast, comorbidities (p<0.001), duration of illness (p=0.011), and community stigma (p<0.001) were significantly associated with depression. Respondents with comorbidities, longer illness duration, and negative community stigma were markedly more likely to experience depression, suggesting that clinical and psychosocial factors are stronger determinants than demographic variables. Comorbidities, longer illness duration, and community stigma were significantly related to depressive outcomes. Future research with larger and more diverse populations is needed to validate these findings and explore contextual factors influencing depression in MDR-TB patients.
MENGEKSPLORASI POTENSI APLIKASI CANVA DALAM MEMBANGUN MEDIA PEMBELAJARAN DAN PROMOSI SEKOLAH DI MTSM SANIANG BAKA Putra, Yendi; Anwar, Edwin; Putri, Etika Melsyah; Junaidi, Ilham; Wahyuni, Lili; Nasrah, Rasidah; Putri, Rita Dwi; Jeprimansyah, Jeprimansyah; Handayani, Reti
EJOIN : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2024): EJOIN : Jurnal Pengabdian Masyarakat, Februari 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ejoin.v2i2.2368

Abstract

Kemajuan IT terus meningkat seiring dengan meningkatnya kebutuhan manusia dalam melakukan aktivitas pembelajaran. dengan eksplorasi potensi aplikasi Canva sebagai alat utama dalam mengembangkan media pembelajaran dan promosi sekolah di Madrasah Tsanawiyah Muhammadiyah (MTSM) Saniang Baka. Melibatkan kolaborasi antara guru, siswa, dan staf sekolah, penelitian ini memfokuskan pada penerapan Canva untuk menciptakan materi pembelajaran yang inovatif dan membangun strategi promosi sekolah yang efektif. Hasil penelitian menunjukkan bahwa Canva memainkan peran krusial dalam meningkatkan kualitas materi pembelajaran dengan desain visual yang menarik, memudahkan guru dalam mengintegrasikan elemen-elemen multimedia untuk meningkatkan pemahaman siswa. Secara bersamaan, penggunaan Canva untuk promosi sekolah, seperti pembuatan poster dan brosur, secara positif memperkuat citra sekolah dan meningkatkan daya tarik di mata masyarakat. Ditemukan bahwa partisipasi siswa meningkat ketika disajikan dengan materi pembelajaran yang lebih menarik secara visual. Implementasi Canva di MTS Saniang Baka telah memberikan kontribusi positif terhadap pengembangan media pembelajaran inovatif dan strategi promosi sekolah yang efektif, menandakan potensi besar aplikasi ini dalam meningkatkan kualitas pendidikan dan citra sekolah..
Exploring the Relationship between Body Shaming and Self-Concept among Adolescents Nurhaeni, Ani; Marisa, Dewi Erna; Oktiany, Thia; Rahayu, Rosalia; Purbaningsih, Endah Sari; Wahyuni, Lili
Indonesian Journal of Global Health Research Vol 7 No 3 (2025): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v7i3.6264

Abstract

Body shaming is a pervasive issue with significant psychological consequences, particularly among adolescents. As adolescents undergo various physical and emotional changes, the pressures of social comparison and body image often lead to negative impacts on their self-concept. This study explores the relationship between body shaming and self-concept among adolescents in Cirebon, Indonesia.Methods:A cross-sectional design was used in this study, This study used total sampling, involving 180 students aged 12–16 years. Data were collected using a structured questionnaire that assessed participants' experiences with body shaming and their self concept, including self-esteem, self-identity, and physical appearance satisfaction. The questionnaire had previously undergone validity and reliability testing in a different school setting to ensure its accuracy and consistency.The analysis was conducted using Pearson’s correlation and regression analysis to examine the relationship between body shaming and self-concept.Results: The findings indicate a significant negative correlation between body shaming experiences and self-concept. As body shaming experiences increased, adolescents reported lower levels of self-esteem, self-identity, and satisfaction with their physical appearance. These results highlight the psychological toll of body shaming and its negative influence on adolescent self-concept.Conclusion:This study provides strong evidence that body shaming negatively impacts adolescents’ self-concept. These findings underscore the importance of addressing body shaming through interventions aimed at fostering self-acceptance, body positivity, and resilience among adolescents, particularly within school settings.
Analysis of Investment Knowledge, Risk Perception and Motivation for Interest in Investing Yanti, Dewi April; Putri, Rita Dwi; Wahyuni, Lili
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 3 (2024): JIMKES Edisi Mei 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

This study aims to determine the influence of investment knowledge, risk perception, and investment motivation on students' interest in investing in the stock market. The research was conducted on all active students of the Accounting Study Program at the Faculty of Economics, Mahaputa Muhammad Yamin University, during the odd semester of the 2023/2024 academic year who have taken or are currently taking courses in the stock market and investment. This type of research is quantitative, and the sample was selected using the total sampling method, consisting of 118 students. The test results show that investment knowledge has a significant partial effect on students' interest in investing in the stock market. Risk perception also has a significant partial effect on students' interest in investing in the stock market. Investment motivation has a significant partial effect on students' interest in investing in the stock market. The results indicate that investment knowledge, risk perception, and investment motivation simultaneously influence students' interest in investing in the stock market.
Self-Efficacy dan Stres Psikologis Pada Penderita Kanker Payudara: Studi Analitik di RSUD Waled Kabupaten Cirebon P, Endah Sari; Muadi, Muadi; Nurhaeni, Ani; Marisa, Dewi Erna; Oktiany, Thia; Rahayu, Rosalia; Wahyuni, Lili
Malahayati Nursing Journal Vol 7, No 6 (2025): Volume 7 Nomor 6 (2025)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mnj.v7i6.20479

Abstract

ABSTRACT Self efficacy is a person’s belief in his ability to regulate himself, and take action to achieve certain skills. Stress is the body’s response caused by demands from outside the individual that exceed the ability to solve problems. This study aims to determine the relationship between self efficacy and stress levels in breast cancer patients at Waled Hospital, Cirebon Regency.  This type of research is quantitative with cross-sectional approach. Sampling using purposive sampling technique amounted to 31 respondents. The instrument used were standard self efficacay questionnaires and DASS 42 (Depression, Anxiety and Stres). Data analysis using chi-square. The research location was at Waled Hospital, Cirebon Regency. The results of the study found that most of the respondents experienced less self efficacy with moderate stress levels dominating. 31 respondents experienced less self efficacy (35,5%) and some respondents with moderate stress levels (41,9%). The results of the chi-square test obtained a p-value of 0.000 a=<0.05, so H0=rejected, which means that there is a relationship between self efficacy and the stress levels of breast cancer patients at Waled General Hospital.  For breast cancer patients who have low self efficacy, it is recommended to add more insight and knowledge so that their self efficacy increases so that stress levels are also reduced in patients at Waled Hospital, Cirebon Regency.  Keywords: Breast Cancer, Self Efficacy, Stress Levels  ABSTRAK Self Efficacy merupakan keyakinan sesorang terhadap kemampuannya untuk mengatur diri sendiri,dan mengambil tindakan untuk mencapai keterampilan tertentu. Stress adalah respon tubuh yang diakibatkan karena adanya tuntutan dari luar diri individu yang melebihi kemampuan dalam menyelesaikan masalah. Penelitian ini bertujuan untuk mengetahui hubungan self efficacy dengan tingkat stress pada pasien kanker payudara di RSUD Waled Kabupaten Cirebon. Jenis penelitian ini adalah kuantitatif dengan pendekatan cros sectional. Pengambilan sampel menggunakan Teknik purposive sampling berjumlah 31 responden. Instrumen yang digunakan berupa kuesioner baku Self-Efficcay dan DASS 42 (Depression, Anxiety and Stres). Analisa data menggunakan Chi-Square. Tempat penelitian di RSUD Waled Kabupaten Cirebon. Hasil penelitian didapatkan Sebagian besar responden mengalami Self Efficcay kurang dengan di dominasi tingkat stress sedang. 31 responden mengalami self efficacy kurang sebanyak (35,5%) dan Sebagian responden dengan tingkat stress sedang sebanyak (41,9%). Hasil uji chi-square didapatkan p-value 0,000 a=<0,05 maka H0=ditolak yang artinya ada hubungan antara self efficacy dengan tingkat stress pasien kanker payudara di RSUD Waled Kabupaten Cirebon. Bagi pasien kanker payudara yang memiliki Self Efficcay rendah disarankan agar menambah wawasan dan ilmu yang lebih banyak agar self efficacy nya meningkat sehingga tingkat stress juga berkurang pada pasien di RSUD Waled Kabupaten Cirebon. Kata Kunci: Efikasi Diri, Tingkat Stres, Kanker Payudara.
Ketergantungan Smartphone dan Konsekuensinya Terhadap Kualitas Tidur Remaja P, Endah Sari; Muadi, Muadi; Nurhaeni, Ani; Marisa, Dewi Erna; Oktiany, Thia; Rahayu, Rosalia; Wahyuni, Lili
Malahayati Nursing Journal Vol 7, No 6 (2025): Volume 7 Nomor 6 (2025)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mnj.v7i6.20480

Abstract

ABSTRACT Indonesian adolescents are increasingly dependent on smartphones, often using them during bedtime, which may affect sleep quality. To examine the relationship between smartphone usage intensity and sleep quality among adolescents at SMP Negeri 1 Susukan Lebak, Cirebon Regency. A cross-sectional correlational study involving 220 students selected through stratified random sampling. Data were collected using the Smartphone Usage Intensity Questionnaire and the Adolescent Sleep-Wake Scale, and analyzed using Spearman’s rank correlation. The majority of respondents had moderate smartphone usage (53.2%) and poor sleep quality (50.9%). There was a strong negative correlation between smartphone usage intensity and sleep quality (p = 0.000; r = -0.645). Higher smartphone usage intensity is associated with poorer sleep quality. Health promotion efforts targeting adolescents and parents are needed to address this issue. Keywords: Adolescent, Sleep Quality, Smartphone Usage Intensity.  ABSTRAK Remaja di Indonesia semakin bergantung pada smartphone, sering menggunakannya saat waktu tidur, yang dapat mempengaruhi kualitas tidur mereka. Meneliti hubungan antara intensitas penggunaan smartphone dengan kualitas tidur pada remaja di SMP Negeri 1 Susukan Lebak, Kabupaten Cirebon. Penelitian korelasional dengan desain potong lintang yang melibatkan 220 siswa yang dipilih melalui stratified random sampling. Data dikumpulkan menggunakan Smartphone Usage Intensity Questionnaire dan Adolescent Sleep-Wake Scale, lalu dianalisis menggunakan uji korelasi Spearman’s rank. Mayoritas responden memiliki intensitas penggunaan smartphone dalam kategori sedang (53,2%) dan kualitas tidur yang buruk (50,9%). Terdapat korelasi negatif yang kuat antara intensitas penggunaan smartphone dengan kualitas tidur (p = 0,000; r = -0,645).Semakin tinggi intensitas penggunaan smartphone, semakin buruk kualitas tidur remaja. Upaya promosi kesehatan yang menargetkan remaja dan orang tua diperlukan untuk mengatasi masalah ini. Kata Kunci: Remaja, Kualitas Tidur, Intensitas Penggunaan Smartphone.
Impact and Causes of Early Marriage in Adolescents: Systematic Review Nurhaeni, Ani; Marisa, Dewi Erna; Oktiany, Thia; Rahayu, Rosalia; Wahyuni, Lili
Malahayati Nursing Journal Vol 7, No 6 (2025): Volume 7 Nomor 6 (2025)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mnj.v7i6.20350

Abstract

ABSTRACT Early marriage remains a persistent global issue, particularly affecting adolescent girls in low-resource settings. It has far-reaching implications, including health risks, disrupted education, and socio-economic challenges. This systematic literature review aims to analyze the impacts and causes of early marriage among adolescent girls, focusing on health, education, and socio-economic consequences, while identifying evidence-based interventions to address the issue.  The study uses a systematic literature review (SLR) approach, following the PRISMA framework for article selection and inclusion. Articles published between 2019–2024 were analyzed using thematic synthesis. Results: Early marriage significantly impacts adolescent girls' health, including pregnancy complications, perinatal mortality, and mental health issues like anxiety and depression. Educationally, it causes school dropouts, limiting skills and future employment opportunities. Socio-economic factors, such as poverty and cultural norms, were found to be primary drivers. Rural and marginalized communities face higher prevalence due to limited access to education and healthcare services.  Addressing early marriage requires holistic, multi-sectoral interventions, including improving education access, empowering girls economically, challenging cultural norms, and promoting gender equality.  Keyword: Early Marriage, Adolescent Girls, Health and Education Impact, Gender Inequality  ABSTRAK Pernikahan dini tetap menjadi permasalahan global yang terus berlangsung, terutama berdampak pada remaja perempuan di daerah dengan sumber daya terbatas. Masalah ini memiliki implikasi yang luas, termasuk risiko kesehatan, terganggunya pendidikan, serta tantangan sosial dan ekonomi. Tinjauan literatur sistematis ini bertujuan untuk menganalisis dampak dan penyebab pernikahan dini pada remaja perempuan, dengan fokus pada aspek kesehatan, pendidikan, dan konsekuensi sosial-ekonomi, serta mengidentifikasi intervensi berbasis bukti untuk mengatasi permasalahan tersebut. Studi ini menggunakan pendekatan systematic literature review (SLR), dengan mengikuti kerangka kerja PRISMA dalam proses seleksi dan inklusi artikel. Artikel yang diterbitkan antara tahun 2019–2024 dianalisis menggunakan sintesis tematik. Pernikahan dini secara signifikan berdampak pada kesehatan remaja perempuan, termasuk komplikasi kehamilan, kematian perinatal, serta masalah kesehatan mental seperti kecemasan dan depresi. Dalam bidang pendidikan, pernikahan dini menyebabkan putus sekolah yang membatasi keterampilan dan peluang kerja di masa depan. Faktor sosial-ekonomi seperti kemiskinan dan norma budaya ditemukan sebagai penyebab utama. Komunitas pedesaan dan kelompok marjinal memiliki prevalensi lebih tinggi akibat keterbatasan akses terhadap pendidikan dan layanan kesehatan. Penanganan pernikahan dini memerlukan intervensi holistik dan lintas sektor, termasuk peningkatan akses pendidikan, pemberdayaan ekonomi bagi perempuan, perubahan norma budaya, dan promosi kesetaraan gender. Kata Kunci: Pernikahan Dini, Remaja Perempuan, Dampak Kesehatan dan Pendidikan, Ketimpangan Gender.
PENGARUH KESADARAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SOLOK Aprilia Maharani, Annisa; Wahyuni, Lili; Sukraini, Juita
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 6 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i6.2024.2453-2459

Abstract

Mencermati Usaha Mikro, Kecil, Menengah (UMKM) yang berada di Kota Solok pada tahun 2022, penelitian ini berupaya untuk mengetahui pengaruh kesadaran membayar pajak terhadap kepatuhan wajib pajak. Sebanyak 100 sampel digunakan untuk mewakili 5.965 UMKM di Kota Solok pada tahun 2022 yang menjadi populasi penelitian. Penelitian ini menggunakan SPSS versi 22 untuk menguji data. Model regresi yang digunakan dalam penelitian ini adalah Analisis Regresi Linear Berganda. Uji yang dilakukan yaitu statistik deskriptif, Uji kualitas data meliputi uji validitas dan reliabilitas, uji asumsi klasik meliputi uji normalitas, multikolonieritas, dan heteroskedatisitas, uji koefisien determinasi, uji hipotesis meliputi uji t dan uji F. Hasil yang diperoleh dari penelitian ini menunjukan bahwa kesadaran membayar pajak berpengaruh pada kepatuhan wajib pajak UMKM karena dampaknya terhadap kepatuhan wajib pajak cukup besar.
Co-Authors Adinda, Tri May Yola Afni, Susi Aini, Qurratun Amini, Zarika Anggreni Das, Nidia Anwar, Edwin Aprilia Maharani, Annisa Armena, Sherli Oktavia Daniati, Yusmi Das, Nidia Anggreni Daturrahmi, Sayyi Dwi Putri, Rita Etika Melsyah Putri, Etika Melsyah Fahimah, Etsa Finaldri, Fina Fitasari, Anggi Al Fitra, Hidayanti Fitri, Dilla Ramadhani Fitri, Rahma Ganda, Arif Two Handayani, Reti Humaira, Dian Jeprimansyah, Jeprimansyah Junaidi, Ilham Maharani, Dovita Maharani, Puti Chintia Maison, Witra Marisa, Dewi Erna Medinah, Khairatul Meilisa, Meilisa Muadi, Muadi Nasrah, Rasidah Ningsih, Aprilia Sari Novita Sari Nurhaeni, Ani Oktiany, Thia P, Endah Sari Purbaningsih, Endah Sari Putra, Farhan Wilanda Putra, Yendi putri, Hemalia Putri, Nadia Ananda Putri, Puji Defani Putri, Rita Dwi Rahayu, Rosalia Ramadhanti, Rima Rizka, Inda Noferani S, Muhammad Akel Salora, Wiranda Sari, Resmita Sativa, Oriza Sidiq, Yodika Siska Yulia Defitri Sukraini, Juita Wahyuni, Lestari Wenda, Marsha Syaidina Yanti, Dewi April Yanti, Winda