p-Index From 2021 - 2026
5.803
P-Index
This Author published in this journals
All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Jurnal Manajemen dan Agribisnis Berkala Ilmiah Pendidikan Biologi (BioEdu) DINAMIKA DOTCOM Widyariset FKIP e-PROCEEDING Jurnal Ilmiah Ekonomi Islam GIZI INDONESIA JBMP (Jurnal Bisnis, Manajemen dan Perbankan) The Southeast Asian Journal of Midwifery ALGORITMA : JURNAL ILMU KOMPUTER DAN INFORMATIKA JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi E-Link: Jurnal Teknik Elektro dan Informatika Widyariset Jurnal Ilmiah Akuntansi Peradaban Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Behavioral Accounting Journal Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Al-Buhuts (e-journal) Prosiding Snastikom Jurnal Ilmu Pendidikan Sekolah Dasar Jurnal Abdimas Hawari ASEAN Journal of Empowering Community Journal of Law, Poliitic and Humanities Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Journal of Computing and Informatics Research Jurnal Nirta: Studi Inovasi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pengabdian Masyarakat La Zhulma jurnal ekonomi syariah RESLAJ: Religion Education Social Laa Roiba Journal Observasi: Jurnal Publikasi Ilmu Psikologi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Ekonomi, Manajemen, Akuntansi Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam
Claim Missing Document
Check
Articles

Implementasi Metode Additive Ratio Assessment (ARAS) Dalam Penilaian Kinerja Perangkat Desa Pada Kantor Pemerintahan Desa Tebing Linggahara Siti Sundari
Journal of Computing and Informatics Research Vol 3 No 3 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/comforch.v3i3.1491

Abstract

Village Apparatus is a public service personnel who has duties and responsibilities towards community service, assisting the village head in carrying out his duties. So far, the performance assessment of village apparatus at the Tebing Linggahara Village government office is still manual so it takes a long time. Therefore, a decision support system is needed that can provide convenience in assisting the local government to assess the performance of village apparatus at the Tebing Linggahara Village government office. In this study, a decision support system is proposed that can assist in assessing the performance of village apparatus, namely using the Additive Ratio Assessment (ARAS) method. The ARAS method is part of the Multi Criteria Decision Making (MCDM) which is closely related to the Decision Support System. The ARAS method can also be used to make decisions from each alternative, then from each alternative has several criteria that are used as a reference in calculations using the ARAS Method. The ARAS method is used for ranking values. With this ranking method, Aminah Ritonga (A3) is the village apparatus with the best performance in the Tebing Linggahara Village Government office with the largest value of 6.5187, followed by Ramlan Saragih (A12) in second place with a value of 3.0966, then Samsuddin (A2) in third place with a value of 2.8224. It is hoped that the assessment of village apparatus performance will be more precise because it is based on the predetermined criteria and weight values, so that it will get maximum results.
Determinan Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 St. Rohmawatik; Siti Sundari
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5135

Abstract

This research aims to test and analyze the influence of corporate social responsibility (CSR), capital intensity, and profitability on tax aggressiveness. This research uses quantitative methods with secondary data in the form of company annual reports. The population in this study were 99 mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used a purposive sampling method and 15 companies were obtained as research samples with an observation period of 5 years, resulting in 75 analysis units. Technical data analysis uses structural equation models with WarpPLS 7.0 software. The research results show that capital intensity and profitability have an effect on tax aggressiveness, while CSR has no effect on tax aggressiveness in mining companies
MERANCANG VIDEO ANIMASI 3D KESALAHAN PARENTING YANG MERUSAK TUMBUH KEMBANG ANAK MENGGUNAKAN UNITY 3D Tri Rizki Ramadhani; Siti Sundari; Khairunnisa Khairunnisa
E-Link: Jurnal Teknik Elektro dan Informatika Vol. 19 No. 1: Mei 2024
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/e-link.v19i1.6457

Abstract

Every parent is obliged to care for and love their child. A child really needs guidance and direction from every parent starting from still in the womb until the child understands the meaning of life. Most of the child's life span is in the family sphere, therefore the parenting style of the child greatly determines the personality and behavior of the child. But there are still many parenting styles for their children that are too harsh, causing big problems for the child. This is based on parents' ignorance of parenting mistakes for child development. Therefore, the authors designed a 3D animation video for parenting mistakes that damage children's development using Unity 3D. This animated video aims to help parents find out the causes and effects of parenting mistakes for the growth and development of their children. Animated videos made using simple language to make it easier to understand by all groups of people.
Pengaruh Pertumbuhan Perusahaan Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Mediasi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Dwi Indra Agustino; Siti Sundari
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 10 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i10.9126

Abstract

This study aims to examine and analyze the effect of company growth on firm value with financial performance as a mediating variable. This research employs a quantitative method using secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange (IDX) and the official websites of mining sector companies. The population in this study consists of mining sector companies listed on the Indonesia Stock Exchange for the period 2019–2023, totaling 81 companies, with a sample of 15 companies. The data analysis technique used is Partial Least Squares (PLS) with the assistance of SmartPLS software. The results of the study indicate that company growth has a significant effect on firm value and also has a significant effect on firm value through financial performance. These findings suggest that financial performance plays a mediating role in strengthening the relationship between company growth and firm value.
Herding Behavior, Expected Return, Risk Perception dan Financial Technology terhadap Investment Decision Rheza Ernowo Wicaksono; Siti Sundari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25199

Abstract

ujuan Penelitian: Penelitian ini Menguji dan menganalisis pengaruh herding behavior, expected return, risk perception, dan financial technology terhadap investment decision.Metode Penelitian: Penelitian ini dilakukan menggunakan metode kuantitatif yang menggunakan data primer berupa hasil responden dari kuesioner yang disebarkan melalui google form dan data yang didapat diolah menggunakan software PLS 4.0.Originalitas/Novelty: Penelitian ini menggunakan subjek yang merupakan mahasiswa dan dosen FEB UPN “Veteran” Jawa Timur yang belum pernah diteliti sebelumnya.Hasil Penelitian: Herding behavior, expected return, dan risk perception berpengaruh positif signifikan terhadap investment decision, sedangkan financial technology memiliki pengaruh negatif terhadap investment decision yang berarti semakin tinggi financial technology maka semakin rendah investment decision.Implikasi: Temuan ini menyoroti pentingnya bagi pelaku industri keuangan dan platform investasi untuk memahami aspek perilaku sosial dan risk perception investor dalam merancang produk dan layanan. Selain itu, keamanan dan kepercayaan terhadap financial technology perlu ditingkatkan untuk mengatasi dampak negatif yang ditimbulkan oleh kekhawatiran terkait keamanan siber dan perlindungan data. Research Objectives: This study examines and analyzes the influence of herding behavior, expected return, risk perception, and financial technology on investment decisions.Research Method: The research employed a quantitative method using primary data collected through questionnaires distributed via Google Forms, with data analysis conducted using PLS 4.0 software.Originality/Novelty: The originality of this study lies in its focus on students and lecturers from the Faculty of Economics and Business at UPN "Veteran" East Java, a population that has not been previously studied in this context.Research Results: Results indicate that herding behavior, expected return, and risk perception have a significant positive influence on investment decisions, while financial technology demonstrates a negative influence, suggesting that higher levels of financial technology adoption correspond to lower investment decision-making.Implications: These findings highlight the importance for financial industry players and investment platforms to understand investors' social behavior and risk perception when designing products and services. Furthermore, security and trust in financial technology need to be enhanced to mitigate negative impacts arising from concerns related to cybersecurity and data protection.
An Evaluasi Sistem Pengelolaan Kas Kecil dalam Meningkatkan Efisiensi Operasional Perusahaan di PT Anugerah Langgeng Berkat Abadi Maya Anastasia; Siti Sundari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : 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.v3i2.2136

Abstract

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.
Digital Religiosity: Challenges in Strengthening the Islamic Character of Generation Alpha on Social Media Siti Sundari; Wahyu Hidayat; Rachmat Rifky Septian; Hairiyanto Hairiyanto
Al-Bahtsu: Jurnal Penelitian Pendidikan Islam Vol 11, No 1 (2026): Islamic Education Research
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/btu.v11i1.12105

Abstract

Background: Generation Alpha (born after 2010) has grown up in an era where digital technology and social media are integrated into nearly every aspect of life, giving rise to the concept of "digital religiosity." However, the massive flow of information on social media creates major challenges, including moral degradation, exposure to radical content, and the shallowing of religious understanding caused by social media algorithms. This study aims to analyze the challenges of strengthening the Islamic character of Generation Alpha on social media and formulate an adaptive conceptual strategy for parents and educators.Method: This study employs a descriptive-analytical qualitative method based on library research. Data were collected from reputable books and journals published during the last ten years (2016-2026). The analysis focuses on identifying key challenges and formulating strategic responses to address the unique religious and moral needs of Generation Alpha in the digital environment.Results: The findings show that Generation Alpha's digital religiosity tends to be superficial and vulnerable to value distortion due to limited religious digital literacy. The state of the art of this study expands the field of digital sociology of religion, which previously focused largely on Generation Z, by shifting attention to Generation Alpha as a fully hyper-connected cohort. The novelty of this research lies in the formulation of the "Cyber-Akhlak" model, an integrative framework that combines independent algorithmic supervision with digital role modeling.Conclusion: Strengthening Islamic character in the digital era can no longer rely solely on conventional doctrinal methods, but must be based on collaboration within a healthy digital ecosystem. Recommendations are addressed to policymakers, educators, and parents to develop a family-based Islamic digital literacy curriculum.
Bagaimana Fleksibilitas Transaksi Mengubah Wajah Pelayanan di Divisi Service Jasmine Najwa Al Khansa; Siti Sundari
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i2.468

Abstract

Studi ini meneliti berbagai metode pembayaran yang digunakan di perusahaan otomotif dan bagaimana pengaruhnya terhadap kepuasan pelanggan. Fleksibilitas dan transaksi yang aman memainkan peran besar dalam menjaga kepuasan pelanggan di industri jasa otomotif. Studi ini berfokus pada peran berbagai metode pembayaran di bagian perbaikan kendaraan. Tujuannya adalah untuk melihat bagaimana menawarkan pilihan seperti uang tunai, kartu debit, kartu kredit, dan QRIS dapat membuat layanan lebih fleksibel dan efisien. Metode-metode ini juga membantu memperkuat pengendalian internal perusahaan. Selama masa magang, peneliti mengamati partisipan dan menggunakan pendekatan studi kasus kualitatif deskriptif. Dengan memiliki berbagai pilihan pembayaran, perusahaan dapat mengurangi kesalahan dalam pencatatan keuangan. Hal ini juga membuat segalanya lebih mudah dan aman bagi pelanggan. Pada akhirnya, studi ini menunjukkan bahwa beradaptasi dengan teknologi pembayaran digital baru tidak hanya bermanfaat untuk operasional; tetapi juga kunci untuk memberikan layanan yang hebat, fleksibel, dan andal. Ini sangat penting bagi unit bisnis otomotif saat ini.
Perubahan Karakter Agronomi Aksesi Plasma Nutfah Kedelai di Lingkungan Ternaungi Gatut Wahyu Anggoro Susanto; Titik Sundari
Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Vol. 39 No. 1 (2011): Jurnal Agronomi Indonesia
Publisher : Indonesia Society of Agronomy (PERAGI) and Department of Agronomy and Horticulture, Faculty of Agriculture, IPB University, Bogor, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.675 KB) | DOI: 10.24831/jai.v39i1.13180

Abstract

Excessive shading during plant growth is one of the factors that might decrease the productivity of crops. The aim of this study was to determine agronomic characters of soybean germplasms grown under shaded environment. The research was carried out at Kendalpayak experimental station (grey Alluvial soil, 450 m above the sea level with C3 climate type) during dry season in Malang, from February to April 2006. The experimental design used was Randomized Complete Block Design with three replications. The genetic material observed were 120 accessions of Balitkabi’s soybean germplasm; the treatments were without shading and 50% shading using shading net. The results showed that 50% shading decreased plant age to harvest, increased plant height, and reduced the number of pods and seed weight compared to those in no shading environment. Based on Stress Tolerancy Index (STI) analysis on the seed weight per plant, fi ve accessions i.e. MLGG 0845, MLGG 3335, MLGG 0010, MLGG 0771, and Wilis demonstrated high tolerance on 50% shade
Determinants of SME Tax Reporting Compliance: Roles of Digitalization Tax and Tax Knowledge Muhammad Irfan Dary Rahmatullah; Siti Sundari; Vicky Vendy
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.15954

Abstract

This research is fundamentally motivated by the ongoing phenomenon of the relatively low tax ratio in Indonesia. This condition indicates that state tax revenue is not yet optimal, especially from the small and medium enterprise (SME) sector which largely dominates the national economy. The government continuously strives to enhance tax compliance, notably through the modernization of digital-based tax administration systems. Consequently, this study aims to analyze and empirically prove the effect of tax digitalization and tax knowledge levels on tax reporting compliance among SME actors in the East Java region. A quantitative approach was systematically employed for this investigation. Primary data was collected via questionnaires directly distributed to 99 SME respondents operating in East Java. The sampling technique utilized was the accidental sampling method, with the precise sample size determined by the Lemeshow formula. Furthermore, data analysis was meticulously conducted using Partial Least Square - Structural Equation Modeling (PLS-SEM) through SmartPLS software. The empirical findings reveal an R-Square value of 0.627, meaning the independent variables successfully explain 62.7% of the dependent variable's variance. Crucially, the study proves that tax digitalization has a positive and highly significant impact on tax reporting compliance. Furthermore, the level of tax knowledge also significantly and positively influences tax reporting compliance. The practical implication of this research strongly suggests that accessible digital tax systems and adequate taxpayer understanding are absolutely crucial factors in encouraging SME actors to consistently fulfill their tax reporting obligations.