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Pengaruh Tingkat Hutang, Intensitas Aset Tetap dan Ukuran Perusahaan terhadap Manajemen Pajak (Studi Empiris pada Perusahaan Pertambangan di BEI Periode 2019-2023) Dewi, Sri; Romadhina, Anggun Putri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1234

Abstract

The mining sector significantly contributes to Indonesia’s tax revenue but remains highly volatile due to global commodity price fluctuations and fiscal policy changes. This study addresses the inconsistency in prior research findings regarding the effect of financial factors on tax management, particularly in capital intensive industries. The objective is to examine whether debt level, fixed asset intensity, and firm size influence tax management among 17 mining companies listed on the Indonesia Stock Exchange during 2019-2023. A quantitative approach with panel data regression was employed, using the common effect model selected through Chow, Hausman, and Lagrange Multiplier tests. Tax management was proxied by the effective tax rate (ETR), while independent variables were measured by debt-to-equity ratio, capital intensity, and firm size (natural log of total assets). The findings indicate that, simultaneously, the three variables significantly affect tax management, explaining 89.9% of its variation. However, none of the variables show a significant partial effect. These results suggest that tax strategies in the mining sector are shaped more by the interaction of multiple financial factors rather than by single determinants. The study contributes to the literature by highlighting the importance of an integrated approach to tax management in industries exposed to market volatility.
Analisis Kecemasan Siswa pada Pembelajaran Matematika Berbasis Problem Based Learning di SMP Negeri 3 Kota Jambi Dewi, Sri; Simamora, Risma
Jurnal Ilmiah Dikdaya Vol 12, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/dikdaya.v12i2.359

Abstract

Mathematics anxiety is a feeling of pressure and nervousness that interferes with manipulating numbers and solving mathematical problems, both in everyday life and in the learning process. This study aims to describe the level of student anxiety in learning mathematics based on problem based learning at SMP Negeri 3 Jambi City. The subjects of this study were students of class VIII SMP Negeri 3 Jambi City, consisting of 4 classes. Each class is taken by 10 student representatives based on the 5 highest knowledge and 5 lowest knowledge. The data collection technique is by distributing questionnaires to all students who have been selected as many as 40 students. Researchers distributed questionnaires to get results/data on anxiety levels of SMP Negeri 3 Jambi City students. The researcher also conducted interviews with 8 student representatives to strengthen the research data. The results of this study indicate that the highest aspect of the student anxiety variable is the "fear" aspect which has an average of 1.54 (medium). Overall, the results of the anxiety level of students in SMP Negeri 3 Jambi City class VIII belong to the category of mild anxiety level with an average value percentage of 1.25 indicating that the level of anxiety of students in learning mathematics is mild anxiety. Anxiety is one of the reasons why proper interpersonal relationships are so important in understanding mathematics. This is because anxiety itself can increase, is subjective, and can make it difficult for students to understand. Students are still carried away by their unpleasant past experiences related to mathematics. Usually students who are more anxious will try harder, but their understanding will deteriorate further, making them even more anxious. Therefore, students will learn partially, this will form students' interpersonal experiences. Students who feel less anxious in learning mathematics because the student knows that he is able to solve problems in learning mathematics, then he will be able to use his anxiety in solving the problem.
Pengembangan Instrumen Tes Literasi Numerasi Berbasis Etnomatematika untuk Siswa SMP Negeri 2 Jambi Dewi, Sri; Defitriani, Eni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.5231

Abstract

Numeracy literacy skills are the most important part of the abilities that every student must have. The limited number of numeracy literacy instruments at SMP Negeri 2 Jambi is one of the factors causing less than optimal mathematics learning. Students are still lacking in understanding questions, formulating, identifying and interpreting mathematical problems properly and correctly. To train these abilities, an ethnomathematics-based numeracy literacy test instrument is needed. This research aims to describe the process of developing an ethnomathematics-based numeracy literacy test instrument and determine the validity index of the ethnomathematics-based numeracy literacy test instrument. This research is development research that adapts the Plomp model which consists of initial assessment stage, design stage, realization/construction stage, and test, evaluation and revision stage. Data collection techniques in this research are field note techniques, questionnaire techniques, validation techniques and test techniques with research instruments in the form of field note sheets, questionnaire sheets, validation sheets and test questions. Data analysis uses Aiken's formula and empirical validity uses product moment correlation. The results of this research show that at the design stage, there was a difference of opinion between the two validators regarding the grid, there was one indicator question that was not in accordance with basic competencies. These differences are then analyzed and revised according to input and suggestions from the validator. The researcher improved the question grid as well as the test questions, resulting in good question items, and the results of content validation by 4 expert validators calculated using the Aiken's formula obtained a validity value of 0.785. These results indicate that the ethnomathematics-based numeracy literacy test instrument is declared valid from three aspects, namely; materials, constructs and language.
Analisis Investor Relations Pt Telkom Indonesia Dalam Mewujudkan Inisiatif Bisnis Five Bold Moves Nurbintang, Hersyila; Dewi, Sri; Aziz, Rifqi Abdul
eProceedings of Management Vol. 12 No. 5 (2025): Oktober 2025
Publisher : eProceedings of Management

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

Abstract

PT Telkom Indonesia melakukan transformasi inisiatif bisnis five bold moves akibat kondisi merugikan di industri telekomunikasi. Dalam transformasi ini, fungsi investor relations berperan penting dalam mengawal gerakan korporasi agar investor memahami dan menyetujui inisiatif tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus melalui wawancara mendalam, observasi, dan dokumentasi. Mengacu pada teori manajemen relasi John Ledingham yang mencakup komitmen dan kepercayaan, penelitian ini menyoroti peran investor relations PT Telkom Indonesia dalam memastikan keterpenuhan informasi bagi pemegang saham. Selain mengawal aksi korporasi, investor relations juga bertanggung jawab menjaga relasi baik dan keterbukaan informasi. Implementasinya mencakup pembentukan sub-unit shareholders relations, pemilihan spokesperson, komunikasi semi-formal, umpan balik aktif, dan pemanfaatan teknologi. Dalam membangun pemahaman five bold moves, dilakukan pembentukan tim aksi korporat, penyusunan juklak, presentasi korporat, kunjungan investor asing, dan pelaporan. Dalam hal keterbukaan informasi, PT Telkom Indonesia mematuhi regulasi OJK, IDX, dan NYSE. Kata Kunci: Investor Relations, Five Bold Moves, PT Telkom Indonesia
Prenuptial Agreement as A Protection of Wife's Rights: Maqāṣid al-Syarī 'ah'ah's Analysis of The MUI Fatwa and The Constitutional Court's Decision Sulaiman, Heri; Lubis, Rahmad; Muhammad, Muhammad; Dewi, Sri; Sriani, Arlina
al Hairy | Journal of Islamic Law Vol. 1 No. 2 (2025): al Hairy
Publisher : Yapilin Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64344/hry.v1i2.70

Abstract

This article examines the legal position of prenuptial agreements as an instrument for the protection of wife's rights in Islamic family law in Indonesia. Since the Constitutional Court Decision No. 69/PUU-XIII/2015, the urgency of the prenuptial agreement has increased because it is declared valid both before and after marriage. However, its role has not been fully understood as a protection mechanism for wives, especially in family economic justice. This study aims to analyze the legal position of prenuptial agreements in the perspective of the MUI Fatwa and the Constitutional Court Decision and evaluate its relevance through maqāṣid al-syarī'ah. The research method uses a normative qualitative approach through conceptual and juridical analysis. The results of the study show that the two legal instruments affirm the protection of wives on different grounds of argument: the MUI fatwa emphasizes sharia benefits and moral protection, while the Constitutional Court Decision affirms constitutional equality and distributive justice. Through the analysis of maqāṣid, the pre-marriage agreement has a preventive function that ensures the protection of property (ḥifẓ al-māl), the dignity of women (ḥifẓ al-'irḍ), and fair economic participation. Thus, the prenuptial agreement needs to be interpreted as a maqāṣid-based legal tool, not just an administrative agreement, but a substantive justice mechanism in contemporary Islamic family law,
Legal Protection Against Bank Customers in Review of Banking Laws Dewi, Sri; Hulzannah, Miftah; Panggabean, Maria; Afri Rizki, Riki; Sriono, Sriono
International Journal of Educational Research & Social Sciences Vol. 1 No. 1 (2020): December 2020
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v1i1.7

Abstract

Legal protection for customers is reviewed in terms of banking laws and regulations, such as Law Number 21 of 2008 concerning Islamic banking. Both Islamic banks and conventional banks with regulatory control must comply with general banking regulations. Act Number 7 of 1992 concerning Banking. The Banking Law which regulates amendments to Law Number 10 of 1998 concerning Amendments to Law Number 7 of 1999. there is an obligation for banks to become members of the Deposit Insurance Corporation (LPS) so as to provide protection for depositors customers against their deposits and the existence of customer rights conduct customer complaints, and use banking mediation forums for simple, cheap, and fast dispute resolution. Legal protection for customers in terms of the Consumer Protection Act lies in the obligation for banks to heed the procedure for making standard clauses.Settings via The Consumer Protection Law which is closely related to legal protection for customers as banking consumers is the provision regarding standard clauses. Meanwhile, from the laws and regulations in the banking sector, the provisions that provide legal protection for bank customers as consumers include the introduction of the Deposit Insurance Corporation (LPS) in Law Number 10 of 1998. At the technical level the legal umbrella protecting customers includes the existence of arrangements regarding the settlement of customer complaints and banking mediation in a Bank Indonesia Regulation (PBI).
PENERAPAN SISTEM KONTROL HAMA PADI DAN MONITORING SAWAH BERBASIS INTERNET OF THINGS (IOT) DI SUMATERA UTARA Surbakti, Nurul Maulida; Dewi, Sri; Ramadhani, Fanny; Septiana, Dian; Pahlawan, Riza
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 4 (2024): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i4.25241

Abstract

Abstrak: Artikel ini membahas tentang tantangan yang dihadapi petani padi di Sumatera Utara akibat serangan hama wereng dan belalang yang menurunkan secara signifikan hasil panen padi. Untuk mengatasi permasalahan ini, pengabdian ini dilakukan dengan menerapkan teknologi Internet of Things (IoT) dalam bentuk sistem kontrol hama padi dan monitoring sawah. Teknologi ini menggunakan perangkat berbasis IoT yang dilengkapi dengan sensor lingkungan dan aktuator seperti ultrasonik dan LED UV untuk mengusir dan menangkap hama, serta aplikasi mobile untuk pemantauan real-time. Implementasi teknologi ini diharapkan dapat meningkatkan efisiensi pengelolaan pertanian, mengoptimalkan penggunaan sumber daya, dan mengurangi dampak lingkungan dari penggunaan pestisida kimia. Hasil uji coba awal menunjukkan bahwa sistem ini efektif dalam mengendalikan populasi hama, dengan potensi besar untuk meningkatkan produksi padi secara berkelanjutan di Desa Petumbukan dan daerah-daerah pertanian lainnya di Indonesia. Kelompok tani Kenanga yang terdiri dari 10 orang (4 laki-laki dan 6 perempuan) menjadi mitra dalam kegiatan ini. Mereka berada di Desa Petumbukan, Kecamatan Galang, Kabupaten Deli Serdang. Metode pelaksanaan meliputi penyajian materi, praktik, dan pendampingan selama pelatihan. Evaluasi dilakukan melalui pemantauan lapangan dan analisis data hasil uji coba, dengan indikator keberhasilan berupa peningkatan produksi padi dan efektivitas pengendalian hama. Hasil menunjukkan peningkatan keterampilan mitra sebesar 80% dalam menggunakan teknologi IoT, yang juga berhasil menurunkan populasi hama wereng dan belalang, berpotensi meningkatkan produksi padi secara berkelanjutan.Abstract: This article discusses the challenges faced by rice farmers in North Sumatra due to attacks by brown planthoppers and grasshoppers that significantly reduce rice yields. To overcome this problem, this community service is carried out by implementing Internet of Things (IoT) technology in the form of a rice pest control system and rice field monitoring. This technology uses IoT-based devices equipped with environmental sensors and actuators such as ultrasonic and UV LEDs to repel and capture pests, as well as mobile applications for real-time monitoring. The implementation of this technology is expected to improve the efficiency of agricultural management, optimize resource use, and reduce the environmental impact of chemical pesticide use. Initial trial results show that this system is effective in controlling pest populations, with great potential to increase sustainable rice production in Petumbukan Village and other agricultural areas in Indonesia. The Kenanga farmer group consisting of 10 people (4 men and 6 women) is a partner in this activity. They are located in Petumbukan Village, Galang District, Deli Serdang Regency. The implementation method includes presentation of materials, practice, and assistance during training. The evaluation was conducted through field monitoring and analysis of trial data, with success indicators in the form of increased rice production and effectiveness of pest control. The results showed an 80% increase in partner skills in using IoT technology, which also succeeded in reducing the population of brown planthoppers and grasshoppers, potentially increasing rice production sustainably.
Perbandingan Genetic Algorithm dan Ant Colony Optimization dalam Optimasi Penjadwalan Perawat di Rumah Sakit Sri Dewi; Afrizal Hasan
Jurnal Nasional Teknologi Komputer Vol 6 No 1 (2026): Januari 2026
Publisher : CV. Hawari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/jnastek.v6i1.351

Abstract

Nurse scheduling is a complex problem that must satisfy various constraints, such as shift requirements, work hour constraints, and nurse preferences. This study compares the performance of two metaheuristic algorithms, Genetic Algorithm (GA) and Ant Colony Optimization (ACO), with each algorithm producing the best schedule. The evaluation is based on solution quality, convergence, multi-run consistency, and computation time. The results show that ACO produces higher solution quality and consistency, with an average fitness of 8268.06 and a desired shift fulfillment rate of 86%. Conversely, GA excels in time efficiency, with an average execution time of 15.07 seconds, significantly faster than ACO's 72.05 seconds. This difference creates a trade-off between optimal quality and execution speed. These findings suggest that algorithm selection is highly dependent on the hospital's operational needs. ACO, for example, is better suited for nurse satisfaction, while GA is better suited for rapid response.
ANALISIS KEMAMPUAN REPRESENTASI VERBAL MATEMATIS SISWA DALAM MENYELESAIKAN SOAL OPEN ENDED PADA MATERI SISTEM PERSAMAAN LINEAR DUA VARIABEL DI FASE E 4 SMA N 8 KOTA JAMBI Mersiana Mersiana; Sri Dewi; Eni Defitriani
PHI: Jurnal Pendidikan Matematika Vol 9, No 2 (2025): EDISI OKTOBER, 2025
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/phi.v9i2.565

Abstract

This research is motivated by the low verbal representation ability of students of SMA N 8 Jambi City. The purpose of this research is to analyze students' mathematical verbal representation ability in solving open-ended problems on the material of Two-Variable Linear Equation Systems in phase E 4 of SMA N 8 Jambi City. This research uses a descriptive method with a qualitative approach.. The instruments used in this study were a test of mathematical verbal representation ability in solving open-ended type problems and interviews. Data analysis techniques were carried out by reducing data, presenting data, and drawing conclusions. Checking the validity of the data used triangulation techniques. The results of the study showed that students' verbal representation in solving open- ended problems, with representative subjects of students with high, medium and low abilities. Subjects S1 and S2 who have high verbal representation ability, tend to be more able to understand the problems from the questions and are able to show 3 (three) indicators of verbal representation ability, namely mathematical concepts, organization of ideas and expressions, while subjects S3 and S4 who have a moderate level of verbal representation ability show that the subjects are able to take the information in the questions and are able to show 2 (two) aspects of mathematical ability, namely mathematical concepts and organization of ideas. Meanwhile, subjects S5 and S6 who have a low level of verbal representation ability are not able to take information from the questions and can only show 1 (one) indicator, namely mathematical concepts.
An optimized kernel SVM framework for game review sentiment analysis using particle swarm optimization Karo Karo, Ichwanul Muslim; Dewi, Sri; Nasution, Alvi Sahrin
Joutica Vol 11 No 1 (2026): MARET
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jti.v11i1.1633

Abstract

The digital game industry’s rapid growth has increased interaction between developers and players through online review platforms. These reviews contain vital information about gaming experiences and satisfaction, serving as guides for future game versioning. Sentiment analysis provides a strategic approach to automatically classify reviews, offering data-driven insights for developers. This study focuses on enhancing sentiment analysis performance for Player Unknown's Battlegrounds (PUBG) reviews by integrating Kernel Support Vector Machine (SVM) with Particle Swarm Optimization (PSO). A dataset of 1,205 reviews from the Google Play Store was analyzed using TF-IDF feature extraction and 5-fold cross-validation. While default Kernel SVM achieved 76.78% accuracy, it suffered from low precision (56.9%). Implementing PSO for parameter optimization significantly improved performance, reaching 86.42% accuracy, 70.98% precision, and an 83.03% F1-score. Comparisons with Naïve Bayes, basic SVM, BERT, and Lexicon + SVM confirm that the Kernel SVM + PSO model provides superior and more stable performance. These findings highlight PSO’s effectiveness in SVM parameter tuning. Future research should investigate combining metaheuristic optimization with deep learning models to improve model generalization.
Co-Authors Abi Wahyudi Adidtya Perdana, Adidtya Afif Nashi Ulwan, Mhd Afri Rizki, Riki Afrizal Hasan Aisyah Aisyah Aisyah Aisyah Amelia Ami Ance Lumbantobing, Panni Andy Satria Arnita Arnita Aryani, Lina Asmoro, Damar Safitri Ayu, Silvana Oyasi Daulay, Parhan Defitriani, Eni Dewi, Yosa Novia Dhea Indra Dian Septiana DIdi Febrian Dinda Kartika Djasmayena, Selvia Dwikoranto Efa Silfia Elviana Sagala Eni Defitriani Eni Murdiati Eri Widyastuti Evi Nurul Khalifah Eviyona Laurenta Br Barus Fachry Abda El Rahman Giovanni, Teuku Muhammad Hamisa Andreyanti Hamonangan Simbolon, Yohanes Hariyanto, Edi Harman Harman Harman Harman, Harman Hasan, Afrizal Hasdiyanti, Neli Hasratuddin Hendriyana Hendriyana Hermiati, Novi Fitria Hidayat, Muhammad Ferdiansyah Hikmah, Indah Hijratul Hulzannah, Miftah Ichwanul Muslim Karo Karo Kamid, Kamid Kamilah Hayati Kana Saputra S Khasanah, Nisa Ul Khidayatul Munawwaroh Kurniati, Noviani Lily Rohanita Liong, Gouw Tjie Listia, Hijka Louise Siwabessy Lubis, Muhammad Ghafur Rahman Lubis, Rahmad Marpaung, Faridawaty Maulida Surbakti, Nurul Maulidina Fadila, Putri Maulidina Fadilah, Putri Mayasari Mayasari, Mayasari Mersiana Mersiana Muhammad Muhammad Muhammad Ridho Napila, Balkis Nasution, Alvi Sahrin Nasution, Hamidah . Ningsih, Chairunnisah Nisa’, Khoirun Nuraliza Nuraliza Nurbintang, Hersyila Nurul Ain Farhana Nurul Maulida Surbakti Padlya, Putri Pahlawan, Riza Panggabean, Maria Purnamasari, Hanny Putri Alifa Sapruddin Rahma Shelfana Rahman Rahman Rahyu Setiani Ramadhani, Fanny Rayandra Asyhar Relawati, Relawati Rifqi Abdul Aziz RISMA SIMAMORA Rismaya Oktaviani Romadhina, Anggun Putri Salsabila Zahra, Salsabila Saringah, Saringah Sarjon Defit Sa’diyah, Lisa Lailatus Siagian, Angel Agasari Siallagan, Sanri Yuliana Sidebang, Restio Silvia Fitriani Simanjuntak, Melati Veronica Sinaga, Marlina Setia Siti Mahmudah siti wulandari Sitompul, Dicky Sambora Situngkir, Silvia Wulandari Sriani, Arlina Sriono, Sriono Sulaiman, Heri Suryani, Wangi Syahrin , Alvin Theodorus Immanuel Setiawan Ummah, Nur Siyaadatul Utama Alan Deta Wahyuni, Uli Wardaniah, Sabina Wati, Okta Dia Witri, Afere Wulandari, Devita Yelmi Reni Putri, Yelmi Reni Yoakim Telaumbanua, Louders Yuhandri Yuhandri, Yuhandri Yumaika Saraswati Zulyadaini Zulyadaini, Zulyadaini