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All Journal Majalah Forum Teknik UGM Buletin Udayana Mengabdi Jurnal Kedokteran dan Kesehatan : Publikasi Ilmiah Fakultas Kedokteran Universitas Sriwijaya Buletin Penelitian Tanaman Rempah dan Obat Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Informatika dan Teknik Elektro Terapan JURNAL KOLABORASI Jurnal Kependidikan Media Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Journal of English Literacy Education AGROLAND: The Agricultural Sciences Journal Jurnal Pendidikan Dasar JURNAL SERAMBI ILMU Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Jurnal Pembahsi (Pembelajaran Bahasa Dan Sastra Indonesia) Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Etika Demokrasi JURNAL GLOBAL EDUKASI Jurnal Pendidikan Almuslim Jurnal Agercolere Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen Jurnal Proaksi Abdimas Universal ULIN: Jurnal Hutan Tropis Alpen: Jurnal Pendidikan Dasar ICIT (Innovative Creative and Information Technology) Journal jurnal Teknik Industri - Unisi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Borneo Student Research (BSR) Jurnal Digit : Digital of Information Technology Jurnal Insan Farmasi Indonesia Ta'lim Jurnal Ilmiah Ibnu Sina (JIIS): Ilmu Farmasi dan Kesehatan CENDEKIA: Jurnal Ilmiah Pendidikan Bestari: Jurnal Pendidikan dan Kebudayaan Masa Keemasan : Jurnal Pendidikan Anak Usia Dini Dedikasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Rumpun Ilmu Kesehatan Seminar Nasional Insinyur Profesional (SNIP) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Jurnal Penelitian Ekonomi Manajemen dan Bisnis JGK (Jurnal Guru Kita) Jurnal Nusantara Berbakti Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) NUTRIENT JURNAL GIZI Nusantara Journal of Computers and its Applications Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora Jurnal Intelek Insan Cendikia International Journal of Economics, Management and Accounting Biosainsdik: Biologi Sains dan Kependidikan Dialogika : Jurnal Penelitian Komunikasi dan Sosialisasi Jurna Pendidikan Manajemen Transportasi Edumaspul: Jurnal Pendidikan
Mardiana Mardiana
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Is Tax Avoidance in the Mining Industry Moderated By Company Size Desi Pratiwi Adhila Khoirunnisa; Putri Wulandari Hari Rachman; Puji Endah Purnamasari; Mardiana Mardiana
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.262

Abstract

The goal of this study is to ascertain if tax avoidance is impacted by capital intensity, leverage, and profitability which is moderated by firm size. Purposive sampling is used for the sample in this study, which focuses on mining companies that are listed on the IDX. The websites of the respective companies and IDX were used to get the data. The data were analyzed using MRA and multiple linear regression. The results demonstrate that while profitability and capital intensity have a significantly positive impact on tax avoidance, leverage has a negative impact. This study also demonstrates that firm size can moderate the impact of capital intensity and leverage, but it cannot moderate the impact of profitability.
ANALYSIS FOR STUDENTS LEARNING MOTIVATION IN SMAN 1 BAITUSSALAM AND SMAN 1 KRUENG BARONA JAYA OF ACEH BESAR REGENCY FOR BIOLOGY LESSONS Syarifah Farissi Hamama; Maulida Maulida; Mardiana Mardiana
Jurnal Biologi Sains dan Kependidikan Vol 2, No 1 (2022): BIOSAINSDIK : Jurnal Biologi Sains dan Kependidikan
Publisher : Prodi Tadris Biologi Fakultas Agama Islam Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/biosainsdik.v2i1.1336

Abstract

Research has been carried out regarding the level of student motivation in Biology subjects. The purpose of this study was to compare the level of learning motivation between students of SMAN 1 Baitussalam and SMAN 1 Krueng Barona Jaya Aceh Besar, in Biology subject. The population in this study amounted to 315 students, with a sample of 76 students. The method used in this research was descriptive quantitative. The instrument used in this study was a motivational questionnaire for biology subjects. Data analysis was performed using t-test statistics. The results showed that there was no significant comparison between the level of motivation to learn biology subjects between students of SMAN 1 Baitussalam and SMAN 1 Krueng Barona Jaya (t t table = -0.14 1.99254).
Pemanfaatan Teknologi dan Aplikasi QGIS untuk Pemetaan Digital Potensi Desa Pancuran Gading Kabupaten Kampar Provinsi Riau Mardiana Mardiana; Anggun Dwi Cahyani Fitri; Putri Mardiyanti; Haifa Muthi; Fuad Zikri; Gita Putri Sadelina; Al Arif Febrian; Ahmad Zakaria; Muhammad Ijlal Ghaly; Shelly Isya Ramadhani; Annisa Delia Putri
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 2 No. 2 (2024): Juni : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v2i2.965

Abstract

Research carried out by KKN students in the form of community service aims to facilitate public access to location points in a place or region through public facilities in Pancuran Gading Village, Tapung District, Kampar Regency, Riau Province. This research was carried out using an implementation technique in the form of Participatory Action Research (PAR) Method (Participatory Action Research) with three principles which serve as a reference for service research. In carrying out the mapping of the coordinates of public facilities in Pancuran Gading Village, the research we carried out was coordinated by the village, namely Mr. Hari Isnaldi as Secretary of Pancuran Gading Village, Tapung District. Villages are seen as the starting point for empowering regional potential. With this village potential mapping, it can be used to find out existing potential information, and can be used as material for village development planning. This potential map was created using digital mapping technology in the form of the QGIS application which is viewed through a map and then created manually in the application. With the success of the students, they created a map as a means used by the community to access public facilities or places in Pancuran Gading Village.
Terapi Tertawa pada Lansia Penderita Hipertensi di Wilayah Kerja Puskesmas Biru Kabupaten Bone Irawati Irawati; Mardiana Mardiana; Alfian Mas’ud
Jurnal Nusantara Berbakti Vol. 3 No. 1 (2025): Januari : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v3i1.537

Abstract

Aging or getting old is a natural thing, which cannot be avoided and rejected by every living creature, including things that will happen to every human being. One of the most common diseases found in the elderly is hypertension, because age is one of the risk factors for hypertension because the arteries or blood vessels in the elderly tend to harden and lose their elasticity. This community service aims to provide information about laughter therapy as one of the non-pharmacologic therapies to lower blood pressure. Method: The implementation of this laughter therapy begins with an explanation of laughter therapy and is continued with a demonstration by team members after which all participants participate in carrying out laughter therapy. The implementation of laughter therapy begins with an explanation regarding laughter therapy and is continued with a demonstration by team members after which all participants take part in carrying out laughter therapy. When laughter therapy was given, there were changes in blood pressure, where 7 respondents (63.7%) of elderly people experienced a decrease in blood pressure, while 4 respondents (36.3%) of elderly people had stable blood pressure. The results of this community service can show that providing laughter therapy is effective in lowering blood pressure even though the implementation is short. The implementation of this therapy is easy to do by the elderly and is effective as a complementary therapy in treating hypertension.
Optimalisasi Laba Warung Depot Ijo Kamal Melalui Analisis CVP dan Strategi Pendanaan Yunita Putriani; Ameyla Nadhira Tsurayya; Hoitul Anam; Septiana Devita Nurfadela; Mardiana Mardiana; Mochamad Reza Adiyanto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3456

Abstract

This study aims to analyze the application of Cost-Volume-Profit (CVP) analysis and funding strategies for profit optimization at Warung Depot Ijo Kamal, a small business in the food industry. The research explores how financial management, including cost control and strategic funding, contributes to the business’s sustainability and growth. A descriptive qualitative approach was used, involving semi-structured interviews with the business owner and direct observations of daily operations. Data from financial reports were also collected for analysis. The findings revealed that Warung Depot Ijo Kamal achieves profitability above the break-even point, with a monthly profit of IDR 9,170,000. The analysis of funding sources indicated that the business relies on personal capital and cooperative loans, but further diversification of funding sources is recommended to support future expansion. The study also identified challenges in cash flow management, particularly in meeting employee salary obligations. Recommendations include improving cash flow planning, diversifying funding sources, and exploring external financing options to support business growth. This research provides valuable insights for small business owners seeking to optimize profits and ensure long-term sustainability.
Analisis Biaya Produksi dalam Peningkatan Penjualan: (Studi Kasus Industri Kecil Sultan Bakery di Bandarjo Dusun II, Kec. Pasaman, Kab. Pasaman Barat) Mardiana Mardiana; Yossi Eriawati; Novi Susanti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3543

Abstract

This study aims to analyze production costs in increasing sales in the Sultan Bakery small industry in Bandarjo Dusun II, Kec.Pasaman, Kab.Pasaman Barat. The main focus of the research includes the relationship between production costs and selling prices, the effectiveness of production cost management on profit margins and increased sales, and factors that influence production costs in the context of market competitiveness. This research used a qualitative method with a descriptive approach, where data were obtained through observation, in-depth interviews, and documentation studies. The results showed that efficiency in managing production costs has a significant influence on the ability of businesses to set competitive selling prices. The main factors that support this efficiency include raw material management, labor optimization, and overhead cost control. In addition, the selection of quality raw materials and effective labor management help maintain cost stability without compromising product quality. This strategy not only maintains customer loyalty but also increases the competitiveness of the business in the local market. The increase in sales achieved by Sultan Bakery is consistently supported by planned cost management, production scale efficiency, and the application of modern technology. This study concludes that production cost efficiency plays an important role in supporting profit margins, increasing sales, and strengthening the competitiveness of small businesses in the local market.
Analisis Resepsi Mahasiswa Universitas Riau Terhadap Budaya Berbagi dengan Challenge Orang Pertama di Konten Tiktok @Iben M.A Mardiana Mardiana
Dialogika : Jurnal Penelitian Komunikasi dan Sosialisasi Vol. 1 No. 2 (2025): Mei : Dialogika : Jurnal Penelitian Komunikasi dan Sosialisasi
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/dialogika.v1i2.252

Abstract

This study examines the reception of Riau University students regarding sharing culture with the "first person challenge" in @Iben M.A TikTok content. Using Stuart Hall's reception analysis approach with qualitative methodology, this research involved interviews with ten students from diverse faculties. The findings reveal three distinct reception positions: dominant (three informants who fully accept the content as positive sharing culture), negotiated (five informants who accept with reservations about public display of charity), and oppositional (two informants who reject the content as exploitation or virtue signaling). Reception differences were influenced by economic background, religion, parental upbringing, education, interests, and habits. Despite varying interpretations, most informants recognized the content's positive impact while expressing concerns about maintaining the essence of sharing culture in digital media representation..
Pengaruh PMA, PMDN dan Tenaga Kerja Terhadap PDRB Sektor Industri Pengolahan di Kota Pekanbaru Nabilla Zulfi; Mardiana Mardiana; Ufira Isbah
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.5880

Abstract

This research aims to determine whether there is an effect of FDI, Domestic Investment, and Labor on the GRDP of the Manufacturing Industry Sector in Pekanbaru City. This study uses independent variables such as FDI, Domestic Investment, and Labor with the dependent variable being the GRDP of the Manufacturing Industry Sector in Pekanbaru City. The data used in this study consisted of 2012 to 2024. The method used in the analysis approach is descriptive quantitative, and tested with multiple linear regression using SPSS 26 software.The results of the study indicate that, based on simultaneous regression analysis, FDI, Domestic Investment, and Labor have a significant impact on the GRDP of the Manufacturing Sector in Pekanbaru City. Partially, the Domestic Investment and Labor variables have a positive and statistically significant influence on the GRDP of the Manufacturing Industry Sector in Pekanbaru City, while the FDI variable has a positive and statistically insignificant influence on the GRDP of the Manufacturing Industry Sector in Pekanbaru City
Tradisi Ziarah Kubur Pasca Pernikahan Perspektif Fikih Islam Di Desa Kou Kecamatan Curio Kabupaten Enrekang Mardiana Mardiana; Nur Asia Hamzah; Muktashim Billah
Jurnal Intelek Insan Cendikia Vol. 2 No. 4 (2025): APRIL 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk membahas tentang tradisi ziarah kubur pasca pernikahan dalam perspektif fikih Islam dan dilatarbelakngi oleh adanya perbedaan pandangan masyarakat mengenai hukum dan kebolehan tradisi tersebut. Penelitian ini berfokus pada 2 hal yaitu: 1) Bagaimana tradisi ziarah kubur pasca pernikahan di Desa Kou Kec. Curio Kab. Enrekang. 2) Bagaimana perspektif fikih Islam tentang tradisi ziarah kubur pasca pernikahan di Desa Kou Kec. Curio Kab. Enrekang. Penelitian ini menggunakan metode kualitatif sumber data yang digunakan adalah data primer dan sekunder. Teknik pengumpulan data yang digunakan meliputi wawancara, dokumentasi, serta kajian buku, jurnal dan artikel Teknik analisis data mencakup reduksi data, penyajian data, dan verifikasi data. Data yang diperoleh kemudian disalin dan disusun dalam penyusunan skripsi setelah melalui penelitian seksama. Hasil penelitian ini menunjukkan bahwa: 1) Tradisi ziarah kubur pasca pernikahan di Desa Kou, menurut pandangan masyarakat setempat, diperbolehkan. Namun, pelaksanaannya bersifat pilihan, di mana sebagian masyarakat melakukannya dan sebagian lainnya tidak. 2) Dalam pespektif fikih Islam ziarah kubur secara umum dianjurkan dalam Islam sebagai bagian dari pengingat akan kematian dan sebagai sarana untuk mendoakan orang yang tekah meninggal seperti ziarah kubur pasca pernikahan.
Evaluasi Diri dan Manajemen Gudang Ditinjau dari Kinerja Karyawan PT. Zaindo Putra Logistik Banjarmasin Mardiana Mardiana; Kamsariaty Kamsariaty; Harmuzan Harmuzan; Nur Achmad Jabrial
Jurnal Pendidikan Manajemen Transportasi Vol 3 No 3 (2023): Jurnal Pendidikan Manajemen Transportasi
Publisher : Sekolah Tinggi Manajemen Transportasi (STMT Malahayati Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63352/jpmt.v3i3.64

Abstract

The research method used is descriptive qualitative research. Data processing techniques include observation, interviews, documentation and literature. Based on the population and informants, 10 respondents were obtained. The conclusions in this research include assessing self-evaluation and performance of warehouse employees, which is the activity of managers or superiors to evaluate employee work performance behavior and determine subsequent policies. Performance assessment is included in human resources, comparative human resources are the key to the company's success. By conducting performance assessments on employees, employees will always try to do the maximum possible in every activity provided by the company or leaders and managers, and it will also be easy for them to carry out company activities in the field of increasing employee positions or seeing employee performance that is not optimal. Apart from that, another aim of the company's self-evaluation and performance assessment of warehouse employees is the company's efforts to provide human resource development to improve the performance and competence of the employees concerned. Performance appraisal is not a punishment but a form of leadership attention towards employees.
Co-Authors A Halim A Rahim Abdul Hayat Aditya Murtilaksono Afiani, Kunti Dian Ayu Afriyana Siregar Agus Hendrayady Ahmad Khoiri Ahmad Khoiri Ahmad Zakaria Aisyah, Noor Akhmad Syarifuddin Al Arif Febrian Aleksander Purba Alfian Mas’ud Alma Ainun Namiroh Alun Paranggi Wicaksono Ameyla Nadhira Tsurayya Ana Kurnia Andi Baso Anggun Dwi Cahyani Fitri Anisa Nelva Siti Annisa Delia Putri Anzelia Srizky Aprillia Dilla Aprima Tirsa Arfanjie Zulham Asep Eka Nugraha Ason Ason Ati Atul Quddus Ayuchecaria, Noverda Badruli Martati, Badruli Basri Nurin Bella Saphira Budi Rachmat Hidayat Budi Setiawati Dahlan Tampubolon Darmayuda Darmayuda Deki Wibowo, Deki Desi Pratiwi Adhila Khoirunnisa DEWI MARLINA Dikpride Despa Djoko W. Karmiadji Eko Rudiansyah Ela Sukmawati Elfariyanti, Elfariyanti Elita Vasra Eny Winaryati Eriawati, Yossi Erna Prihandiwati Fadly Fadly FAJAR FIRDAUS Feryadi A. Fitri Kumalasari Fitriah Fitriah Fuad Zikri Gita Putri Sadelina Gultom Valentin Gustimal Witri H. Suwarto Haifa Muthi Hana Yuniarti Hapsari Ayu Firdha Harahap Azwar Hardiansyah Hardiansyah Harlen Harlen Harmuzan Harmuzan Hawalina Hawalina Herru Prasetyo Hilmah, Zuryani Hoitul Anam Husmul Beze, Husmul Idiannor Mahyudin Ihyani Malik Intan Z Irawati Irawati Itail Husna Basra Iyan Yani Rita Joko Sumantri Juaidah Agustina Juana Siska Kamasiah Kamasiah Kamsariaty Kamsariaty Kartina Kartina Kartini Kartini Kaspul Anwar Lukman Nul Hakim Lumbanraja D Benget Maemonah, Maemonah Mahfudz Mahfudz Maryoto Maryoto Mastiah Mastiah, Mastiah Mastikawati Mastikawati Matsna Nurul Kholidah Maulana Risal Naufal Maulida Maulida Meizano Ardhi Muhammad Meldawati Meldawati Melia Digna Pratiwi Misfa Susanto Misnar Misnar Mochamad Reza Adiyanto Mohammad Rif'at Muh Sarkowi Muhammad Ijlal Ghaly Muhammad Luthfi Muhammad Munsarif Muktashim Billah Nabilla Zulfi Nanda Puspita Dian Ni'matuz Zuhro NICO ARDIATMA OKTAVIO Noor Aisyah Novi Susanti Novia Ariani Nur Achmad Jabrial Nur Asia Hamzah Nurliani Bermawie NURUL HIDAYAH Otang Kurniaman Panca Sri Lanang Puji Endah Purnamasari Putri Amami Putri Mardiyanti Putri Wulandari Hari Rachman Quinta Normalita Rachmat Hidayat Rahartri Rahartri Rahim Abibur Rahmat Richard Raoda Tul Jannah Maruddani Ratna Widyawati Remy Martin Retno Wulandari Richard Rahmat Rikki Manurung Rochani Nani Rahayu Rosalia Herlinawati Saat Egra Septiana Devita Nurfadela Septiana T Setiawan, Ramadhani Shelly Isya Ramadhani Siti Sulthonah Hana Mahana Nur Hani'am Mari'a Siti Wardah Sriningsih Sriningsih Subhan Haris Affandy Sudirmansyah Sudirmansyah Susi Purwiyanti Suwahono Suwahono Syafril Basri Syamsir Syamsir Syarifah Farissi Hamama Tupan Tupan Ufira Isbah Waridah Waridah Wiwik Haryani Yoga Saputra YUDHO JOKO PRESETYO YULI TRIAWATI Yuliyawati Yuliyawati Yunita Putriani Zainuddin Zainuddin Zariul Antosa Zarwinda, Irma Zuraidah Zuraidah