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Pengaruh Pemahaman Perpajakan, Modernisasi Sistem Administrasi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kecamatan Bekasi Utara
Amalia Mustika Aryafu'adi;
Tutty Nuryati;
Tri Yulaeli;
Tri Widyastuti;
Pratiwi Nila Sari
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia
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DOI: 10.69718/ijesm.v2i3.295
Tujuan penelitian ini yaitu menguji dan menganalisis Pengaruh Pemahaman Perpajakan, Modernisasi Sistem Administrasi Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kecamatan Bekasi Utara. Penelitian ini menggunakan pendekatan penelitian kuantitatif dan data primer dengan menggunakan kuesioner yang disebarkan ke 151 responden. Populasi dalam penelitian ini adalah para pekerja yang memiliki NPWP serta berdomisili di wilayah Kecamatan Bekasi Utara. Teknik sampling yang digunakan dalam penelitian ini adalah menggunakan purposive sampling. Analisis data dalam penelitian ini menggunakan alat pengelolaan SmartPLS 3.0. Hasil penelitian ini menjelaskan bahwa pemahaman perpajakan, modernisasi sistem administrasi perpajakan dan sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi di Kecamatan Bekasi Utara.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Nabilah Rafifah Khairunnisa;
tutty nurhayati;
tri yulaeli;
tri widyastuti;
pratiwi nila sari
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia
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DOI: 10.69718/ijesm.v2i3.301
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah kuantitatif denegan menggunakan data sekunder. Populasi yang digunakan adalah seluruh perusahaan manufaktur dari berbagai sektor industri yang terdaftar di Bursa Efek Indonesia sebanyak 164 perusahaan. Teknik pengambilan sampel yaitu metode purposive sampling dengan memperoleh sebanyak 90 sampel perusahaan. Metode analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, uji regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan terhadap nilai perusahaan, leverage berpengaruh negatif terhadap nilai perusahaan, dan profitabilitas berpengaruh positif terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
Pengaruh Persepsi Karir, Pengetahuan Perpajakan, dan Pertimbangan Pasar Kerja terhadap Minat Berkarir di Bidang Perpajakan (Studi pada Mahasiswa Akuntansi Universitas Bhayangkara Jakarta Raya Tahun 2024)
Indah Puspita Sari;
Tutty Nuryati;
Tri Yulaeli;
Tri Widyastuti;
Pratiwi Nila Sari
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia
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DOI: 10.69718/ijesm.v2i3.305
Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis apakah terdapat pengaruh persepsi karir, pengetahuan perpajakan dan pertimbangan pasar kerja terhadap minat berkarir di bidang perpajakan. Penelitian ini menggunakan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah mahasiswa akuntansi Ubhara Jaya dengan sampel yang diambil adalah 100 orang dengan menggunakan teknik purposive sampling. Penelitian ini menggunakan software smartPLS 4.0. Hasil penelitian ini menunjukkan bahwa (1) Persepsi karir memiliki pengaruh positif terhadap minat berkarir di bidang perpajakan; (2) Pengetahuan perpajakan tidak memiliki pengaruh terhadap minat berkarir di bidang perpajakan; (3) Pertimbangan pasar kerja memiliki pengaruh positif terhadap minat berkarir di bidang perpajakan.
Determination of financial performance and transfer pricing aggressiveness: Analysis of sales growth, leverage, company size and intangible assets (literature review)
Supriyadi, Supriyadi;
Widyastuti, Tri;
Darmansyah, Darmansyah
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima
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DOI: 10.54957/educoretax.v4i10.1128
Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the Determination of Financial Performance and Transfer Pricing Aggressiveness: Analysis of Sales Growth, Leverage, Company Size and Intangible Assets, A Study of the Transfer Pricing Literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this research library are that: 1) The Effect of Sales Growth on Financial Performance; 2) The Effect of Leverage on Financial Performance; 3) Effect of Company Size on Financial Performance; 4) The Effect of Intangible Assets on Financial Performance; 5) The Influence of Sales Growth on Transfer Pricing Aggressiveness; 6) The Influence of Leverage on Transfer Pricing Aggressiveness; 7) The Influence of Company Size on Transfer Pricing Aggressiveness; 8) The Influence of Intangible Assets on Transfer Pricing Aggressiveness; and 9) The Influence of Financial Performance on Transfer Pricing Aggressiveness.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN TAX MANAGEMENT TERHADAP AKTIVITAS OPERASIONAL DAN NILAI PERUSAHAAN DI SEKTOR PERTAMBANGAN INDONESIA
Sugiharti, Sugiharti;
Widyastuti, Tri;
Sumarno , Sumarno
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 4 (2024): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri
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DOI: 10.59407/jmie.v1i4.1140
The phenomenon gap in this research is that theoretically using price to book value and operational activities proxied using debt to equity based on the theory that the movement of firm value will correspond to the movement of operational activities. However, during the period from 2020 to 2023, there was inconsistency between the movement of price to book value and debt to equity which tended to fluctuate. The objective of this study is to analyze the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Tax Management on Operational Activities and Firm Value (An Empirical Study on State-Owned Mining Sector Companies Listed on the Indonesia Stock Exchange for the Period 2020-2023). The population used in this research is all financial data of state-owned mining sector companies during the period of 2020-2023 listed on the Indonesia Stock Exchange. The sample consists of 40 data points from 6 state-owned mining sector companies that have issued complete annual financial reports during the observation period. The analytical tool used is quantitative analysis method, specifically path analysis. Based on the research findings, GCG does not have a negative effect on company value, while CSR and Tax Management do not have a positive effect on company value. Operational activities do not mediate the negative influence of GCG and tax management on company value, whereas operational activities mediate the positive influence of CSR on company value.
Analisis Implementasi Assesment pada Pembelajaran Inklusi di SDN Cibodas 1 Kota Tangerang
Nurfadhillah, Septy;
Erdian, Ahmad Edo;
Marcelino, Ragil;
Widyastuti, Tri;
Afianti, Nundung Ari;
Sabila, Roudhotus;
Yanti, Annisa Ardhana;
Efendi, Herlina
MASALIQ Vol 2 No 6 (2022): NOVEMBER
Publisher : Lembaga Yasin AlSys
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DOI: 10.58578/masaliq.v2i6.634
This study aims to determine the implementation of inclusive education at SDN Cibodas 1 Tangerang. This research type and methodology uses qualitative case studies. The research subjects were principals, special supervision teachers and therapists. Data was collected by using observation, interview and recording techniques. Data analysis was done by data triangulation technique. The school organizes inclusive education by conducting an assessment of prospective students with Special Needs in collaboration with the Tangerang City Education Office, with the aim that it is seen as a material that determines the type of educational service that is appropriate and based on the needs and abilities of students. teachers with special educational backgrounds Training with regular teachers. Special facilities and infrastructure for Children with Special Needs This school already has treatment rooms, assessment tools, treatment tools and learning media. To create a friendly school environment for children with special needs, schools create programs that communicate with the community, parents, and the government. These programs use the 2013 curriculum which has been modified to better meet their needs. This includes funds for Children with Special Needs and PBB which are used in the same way for regular and inclusive schools as well as using BOS for funds for special supervised teachers and Honor therapists. However, the funds are not the same between regular schools and inclusive schools even though the needs are different. This is because some of the facilities and infrastructure are not adequate for children with special needs.
HUBUNGAN STRES DENGAN KEJADIAN STOMATITIS AFTOSA REKUREN PADA MAHASISWA AKTIVIS POLTEKKES KEMENKES BANDUNG
Sya'diyah, Rainanda Nabilatu;
Widyastuti, Tri;
Restuning, Sekar
Jurnal Terapi Gigi dan Mulut Vol 4 No 1 (2024): Jurnal Terapi Gigi dan Mulut
Publisher : Poltekkes Kemenkes Bandung
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DOI: 10.34011/jtgm.v4i1.2119
Background: Recurrent Aphthous Stomatitis (SAR) is an inflammatory condition that occurs in the oral mucosa, in the form of yellow-white ulcers, one of the causes of which is stress. Stress is a state of mental and emotional disturbance or chaos that is usually often experienced by student activists due to pressure in both the academic and non-academic fields. Methods: The type of research used is observational analytic with a cross-sectional approach. The research was conducted at the Poltekkes Kemenkes Bandung with a sample of 94 student activists who were taken using purposive sampling with simple random sampling technique. This study aims to determine the relationship between stress and the incidence of recurrent aphthous stomatitis in student activists. Results: Univariate data analysis is presented in the form of frequency distribution and bivariate analysis using chi-square. The level of stress in the moderate category was experienced by 59 people (62%) who were dominated by women (50%). Respondents who did not experience SAR were 50 people (53.6%). The results of the chi-square test analysis showed a p-value = 0.000 Conclusion: There is a relationship between stress and the incidence of recurrent aphthous stomatitis in activist students of the Poltekkes Kemenkes Bandung. This can occur because stress can affect the immune system and increase the risk of inflammation in the mouth to trigger the appearance of stomatitis in individuals.
STUDI KELAYAKAN USAHA KESEHATAN GIGI SEKOLAH (UKGS) DI MADRASAH IBTIDAIYAH MUHAMMADIYAH LEUWILIANG KABUPATEN BOGOR
Syahrani, Alifia;
ulfah utami;
Tri Widyastuti;
Siti Fatimah
Jurnal Terapi Gigi dan Mulut Vol 4 No 1 (2024): Jurnal Terapi Gigi dan Mulut
Publisher : Poltekkes Kemenkes Bandung
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DOI: 10.34011/jtgm.v4i1.2124
The group of school-age children who are vulnerable to dental and oral diseases are among the target subjects in efforts to improve health and prevent disease. The government is making efforts to improve health and prevent dental and oral disease in elementary school children, one of which is through the UKGS (School Dental Health Business) program. The aim of this research is to provide an overview of the UKGS (School Dental Health Business) feasibility study at elementary school (SD) level at MIM Leuwiliang, Bogor Regency. The method used in this research is qualitative descriptive research. Data was collected through in-depth interviews, field observations and comprehensive documentation. Data validity is checked through triangulation of data checking to ensure accuracy. The research results show that several aspects do not meet business feasibility standards, namely the organizational management aspect which experiences a shortage of human resources, and operational technical aspects which note a lack of facilities to support the UKGS program. So, from these aspects, this UKGS Feasibility Study was declared unfit to continue without significant improvements.
PENGARUH PENYULUHAN MENYIKAT GIGI DENGAN MEDIA TIKTOK TERHADAP NILAI PHP KELAS V SDN CIBURUY BANDUNG.docx
Damayanti, Rida;
Supriyanto, Irwan;
Widyastuti, Tri;
Restuning, Sekar
Jurnal Terapi Gigi dan Mulut Vol 4 No 1 (2024): Jurnal Terapi Gigi dan Mulut
Publisher : Poltekkes Kemenkes Bandung
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DOI: 10.34011/jtgm.v4i1.2306
PHP (Patient Hygiene Performance) developed by Podsadley and Haley initially aimed to evaluate an individual's ability to clean dental debris after receiving brushing instructions. TikTok is used as an audio-visual counseling medium for dental health. This study aims to determine the influence of counseling on how to brush teeth with TikTok media on the PHP score of grade V students.Keywords: elementary school age children, tiktok media, PHP grades. The kind of study that is done is a pre-experimental design, involving one group that is given a pre-test and a post-test without a control group. Sampling was carried out using the total sampling technique. The variables in this study are counseling with TikTok media and PHP scores of grade V students. The counseling media has been tested and declared feasible by material experts and media experts. Hypothesis tests were carried out using the Wilcoxon test. The average PHP score before the intervention was 4.27 and increased to 8.49 after the intervention. The analysis of the Wilcoxon Sign Rank Test showed a p-value of 0.000 (<0.05), which indicates a significant influence of counseling using TikTok media on PHP valuesThe study's conclusions show that counseling on how to brush teeth with TikTok media has a significant influence on the PHP score of grade V students.
Hubungan Tingkat Pengetahuan Tentang Perilaku Mencuci Tangan dan Penggunaan Alat Pelindung Diri dengan Penerapannya pada Terapis Gigi dan Mulut di RSKGM Kota Bandung
Hoerunisa, Siti Nisa;
Mulyanti, Sri;
Fatimah, Siti;
Widyastuti, Tri
Jurnal Terapi Gigi dan Mulut Vol 4 No 1 (2024): Jurnal Terapi Gigi dan Mulut
Publisher : Poltekkes Kemenkes Bandung
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DOI: 10.34011/jtgm.v4i1.2748
The high incidence of disease transmission in hospitals is an indicator of the importance of control or prevention efforts by implementing precautionary standards. In increasing efforts to prevent disease transmission, nurses need knowledge and attitudes in using personal protective equipment (PPE) to avoid the risk of disease transmission from patients to nurses and fellow patients. The aim of this research is to determine the relationship between the level of knowledge about hand washing behavior and the use of personal protective equipment and its application to dental and oral therapists at RSKGM Bandung City. This research method uses quantitative with a cross-sectional design. The research results show that washing hands must be done properly before and after carrying out care procedures even if wearing gloves or other protective equipment to eliminate or reduce microorganisms on the hands so that the spread of disease can be reduced and the environment is protected from infection. It can be concluded that from the results of the Kendal tau'b statistical test with a p value of 0.000, it shows that there is a relationship between the knowledge of dental and oral therapists and the implementation of cross-infection control at RSKGM Bandung City.