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All Journal PRISMA FISIKA Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Hospitality dan Manajemen Jasa EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo BJRA (Bongaya Journal of Research in Accounting) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Ilmu Kedokteran dan Kesehatan Waca Cipta Ruang: Jurnal Ilmiah Desain Interior Jurnal Muara Sains, Teknologi, Kedokteran dan Ilmu Kesehatan Edukasia : Jurnal Pendidikan Performance : Jurnal Bisnis dan Akuntansi Jurnal Sains dan Teknologi International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Kesehatan Tambusai Humantech : Jurnal Ilmiah Multidisiplin Indonesia Premium: Insurance Business Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) International Journal Of Economics Social And Technology Journal of Social Science Journal of Language and Literature Studies MEDICORDHIF Jurnal Rekam Medis Educational Studies: Conference Series Jurnal Bahusacca Jurnal Sains Sistem Informasi Insan Cita Bongaya Research Journal Merpsy Journal
Meliana Meliana
Universitas Sriwijaya
Religion Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Influence Of Ethical Ideology And Professional Commitment On Ethical Judgement Syahdan, Rinto; Meliana, Meliana; Puteri, Livi Meiga; Anwar, Asril
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7558

Abstract

This study aims to determine the impact of ethical ideology, auditor experience, and professional commitment on ethical judgment. The target population consists of all auditors from the BPKP in North Maluku Province. A census technique was employed to select the sample for this study. The research utilized quantitative data, primarily obtained from responses to questionnaires filled out by participants. Data collection was conducted through a survey method involving the distribution of these questionnaires. The analysis was carried out using multiple regression techniques. The findings indicate that ethical ideology (specifically idealism) positively influences ethical judgment, while ethical ideology (relativism) negatively affects ethical judgment. Additionally, professional commitment positively impacts the ethical judgment of BPKP auditors in North Maluku Province.
PENGARUH SENAM TERA TERHADAP KUALITAS TIDUR PADA ORANG YANG LEBIH TUA DI DESA MANCUNG KECAMATAN KELAPA BANGKA BARAT TAHUN 2024 Meliana, Meliana
Jurnal Kesehatan Tambusai Vol. 6 No. 1 (2025): MARET 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v6i1.41924

Abstract

Kualitas tidur yang buruk merupakan salah satu masalah kesehatan bagi orang yang lebih tua, jika dibiarkan begitu saja bisa menyebabkan keterlambatan dalam proses berfikir dan beraktivitas, kurang fokus dan konsentrasi, serta terganggunya memori jangka pendek. Penelitian ini bertujuan untuk mengetahui pengaruh senam tera terhadap kualitas tidur pada orang yang lebih tua di Desa Mancung Kecamatan Kelapa Bangka Barat Tahun 2024. Metode penelitian ini adalah Pra-Eksperimental melalui pendekatan one group pretest -posttest. Teknik sampling menggunakan Simple Random Sampling dengan sampel 30 responden. Instrumen penelitian menggunakan lembar kuesioner Pittsburgh Sleep Quality Index (PSQI) dan analisa data menggunakan Paired Sample T-test. Kualitas tidur orang yang lebih tua sebelum diberikan intervensi senam tera, diperoleh nilai mean sebesar 7,72 dan kualitas tidur orang yang lebih tua setelah diberikan intervensi senam tera, diperoleh nilai mean sebesar 5,24. Hasil analisa menunjukan bahwa ada pengaruh senam tera terhadap kualitas tidur orang yang lebih tua dengan nilai p-value sebesar 0,000 <0,05. Saran dari penelitian ini yaitu diharapkan orang yang lebih tua untuk bisa menjaga kualitas tidurnya dengan cara rutin melakukan senam tera walaupun hanya 30 menit, agar bisa menjaga tubuh tetap segar dan bugar.
HelloTalk’s Role in Enhancing English Speaking Skills: A Lesson from Technology-Assisted Language Learning Meliana, Meliana; Yananda, Yeni; Hasanah, Syafaatul; Ariawan, Soni; Khusniyah, Nurul Lailatul
Journal of Language and Literature Studies Vol. 5 No. 1 (2025): March 2025
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jolls.v5i1.2474

Abstract

The use of technologies in language learning can improve EFL students’ learning outcomes. One of them is HelloTalk application. It has great potential to be a useful language learning tool. This is reinforced by the results of another study which found that interacting directly with native speakers is essential for improving language skills. Therefore, this study investigates the effectiveness of the HelloTalk application in improving English-speaking skills among fifth-semester students at State Islamic University of Mataram. Using a qualitative research approach, data were collected through observations and semi-structured interviews to explore students' experiences and progress in vocabulary acquisition, pronunciation accuracy, and fluency development. The findings indicate that HelloTalk significantly enhances students' lexical range, as frequent exposure to real-time conversations expands their vocabulary. Moreover, students reported improvements in pronunciation, particularly in distinguishing challenging phonemes, due to instant feedback from native speakers. Additionally, fluency increased as students became more confident in engaging in spontaneous dialogue with fewer pauses. However, several challenges were identified, including the high cost of premium features, internet connectivity issues, and complex app functionalities that hindered some students, particularly beginners. Despite these limitations, HelloTalk proves to be an effective tool for technology-assisted language learning, supporting real-world conversational practice. The study suggests that integrating HelloTalk into formal language courses could maximize its benefits while addressing its limitations through institutional support.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT UNDERPRICING PADA SAAT INITIAL PUBLIC OFFERING DI INDONESIA Rahmat, Nurhidayati; Suwito, Suwito; Meliana, Meliana
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 2 (2024): Vol 10, No. 2 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i2.10591

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk menguji pengaruh Earning Per Share (EPS), Return On Asset (ROA), Debt Equity Ratio (DER), umur perusahaan dan reputasi underwriter terhadap underpricing pada perusahaan yang melakukan Initial Public Offering (IPO) di Bursa Efek Indonesia (BEI) periode 2020-2022. Sampel dalam penelitian ini sebanyak 18 perusahaan yang diambil menggunakan teknik purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial hanya debt to equity ratio (DER) dan reputasi underwriter berpengaruh secara signifikan terhadap underpricing. Sementara earning per share (EPS), return on asset (ROA), dan umur perusahaan tidak berpengaruh signifikan terhadap underpricing. Hal ini menunjukkan bahwa investor cenderung lebih memperhatikan faktor-faktor eksternal perusahaan seperti reputasi underwriter dan resiko keuangan perusahaan melalui analisis DER. Dengan demikian, ketika perusahaan akan melakukan IPO sebaiknya tidak hanya berfokus pada penilaian profitabilitas saja melainkan juga resiko dan faktor eksternal lainnya. ABSTRACT The purpose of this study is to examine the effect of Earning Per Share (EPS), Return On Asset (ROA), Debt Equity Ratio (DER), company age, and underwriter reputation on underpricing in companies conducting Initial Public Offerings (IPO) on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sample in this study was 18 companies taken using the purposive sampling technique. The analysis method used in this study is multiple regression analysis. The study's results indicate that partially only debt to equity ratio (DER) and underwriter reputation significantly affect underpricing. Meanwhile, earnings per share (EPS), return on assets (ROA), and company age do not significantly affect underpricing. This shows that through DER analysis, investors tend to pay more attention to external factors, such as the underwriter's reputation and the company's financial risk. Thus, when a company conducts an IPO, it should assess profitability, risk, and other external factors.
PENGARUH PENERAPAN SISTEM E-FORM TERHADAP KEPATUHAN WAJIB PAJAK BADAN UMKM DENGAN RASIONALITAS SEBAGAI PEMODERASI Meliana, Meliana; Syahdan, Rinto; Santoso, Septy Indra
Jurnal Akuntansi Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i1.2372

Abstract

ABSTRAKPemanfaatan teknologi digital seperti e-form untuk wajib pajak badan dimaksudkan untuk memudahkan dan menyederhanakan proses pelaporan pajak sehingga dapat meningkatkan tingkat kepatuhan wajib pajak. Namun demikian, masih banyak UMKM yang memilih melapor secara konvensional karena kurangnya pemahaman atau keterbatasan literasi digital. Penelitian ini bertujuan untuk menguji pengaruh penerapan sistem e-form terhadap kepatuhan wajib pajak badan UMKM di Kota Ternate, serta menguji pengaruh moderasi rasionalitas wajib pajak atas pengaruh penerapan sistem e-form terhadap kepatuhan wajib pajak. Data dikumpulkan melalui survei menggunakan kuesioner yang disebarkan kepada 87 responden, yang merupakan wajib pajak badan terdaftar di KPP Pratama Kota Ternate dan merupakan pengelola atau pemilik UMKM di wilayah tersebut. Teknik analisis data yang digunakan adalah Moderating Regression Analysis (MRA) dengan pendekatan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS), yang memungkinkan pengujian hubungan langsung dan moderasi secara simultan. Hasil penelitian menemukan bahwa penerapan sistem e-form berpengaruh positif terhadap kepatuhan wajib pajak badan. Namun, sikap rasionalitas wajib pajak memoderasi secara negative pengaruh penerapan sistem e-form terhadap kepatuhan wajib pajak badan. Kata Kunci: Kepatuhan Wajib Pajak; E-form; Penerapan Sistem E-form; Rasionalitas Wajib Pajak; UMKM.ABSTRACTThe utilization of digital technology such as e-form for corporate taxpayers is intended to facilitate and simplify the tax reporting process so as to increase the level of taxpayer compliance. However, there are still many MSMEs that choose to report conventionally due to lack of understanding or limited digital literacy. This study aims to examine the effect of the application of the e-form system on the compliance of MSME corporate taxpayers in Ternate City, as well as to examine the moderating effect of taxpayer rationality on the effect of the application of the e-form system on taxpayer compliance. The data was collected through a survey using a questionnaire distributed to 87 respondents, who were registered corporate taxpayers at KPP Pratama Ternate City and were managers or owners of MSMEs in the region. The data analysis technique used is Moderating Regression Analysis (MRA) with a Structural Equation Modeling approach based on Partial Least Squares (SEM-PLS), which allows testing direct and moderation relationships simultaneously. The results found that the application of the e-form system has a positive effect on corporate taxpayer compliance. However, the attitude of taxpayer rationality negatively moderates the effect of the application of the e-form system on corporate taxpayer compliance. Keywords: Taxpayer Compliance; E-form; Implementation of the E-form System; Taxpayer Rationality; UMKM.
The Effect of Village Original Income, Village Fund, Village Allocation Fund, and APBD Financial Assistance on Village Expenditure in the Field of Village Development (A Study of Suka Makmur Village, Binjai Subdistrict, Langkat Regency) Meliana, Meliana; Mardhiyah, Najla Ainal; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
International Journal Of Economics Social And Technology Vol. 4 No. 2 (2025): June, 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i2.690

Abstract

This study analyzes the effect of village revenue sources on development expenditure in Suka Makmur Village, Langkat Regency. Using financial data from 2020-2024 across six hamlets (60 observations), the research applies multiple linear regression with classical assumption testing. The results show that Village Original Income (PADes) does not have a significant effect (sig. 0.758), while Village Fund (DD) (sig. 0.047), Village Allocation Fund (ADD) (sig. 0.037), and APBD Financial Assistance (sig. 0.029) have a positive effect. Overall, these variables explain 76.8% of the variation in development expenditure (R²=0.768). The findings reveal a high dependence on external funds, with PADes still not fully optimized. The implication is that there is a need to improve internal fiscal capacity through the optimization of local potential, while maintaining accountability in the management of transfer funds. The study recommends intensive assistance to strengthen fiscal independence at the village level and further research on non-financial factors supporting development.
Pengaruh Warna di Ruang Kamar Tidur Terhadap Produktivitas Selama Pandemi pada Mahasiswa Meliana, Meliana; Darmayanti, Tessa Eka
Waca Cipta Ruang Vol. 9 No. 1 (2023): Waca Cipta Ruang : Jurnal Ilmiah Desain Interior
Publisher : Program Studi Desain Interior Unikom

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/wcr.v9i1.7933

Abstract

The work from home (WFH) activity is one of the methods in the teaching and learning system activities from home that are set at every educational institution by the government. Every student does not take part in teaching and learning activities at the university but remains at home with the aim of preventing the risk of contracting the Covid- 19 coronavirus. Students can spend time a long time in the bedroom compared to other rooms in the house. Factors that can affect productivity, namely the color element in the bedroom space can affect student performance. The role of color for humans has a psychological and psychological effect. The purpose of this study is to examine the effect of color as an important aspect of the interior to be able to choose colors that can have an effect and colors that are not right in increasing work productivity. The selection of the right color contributes to the formation of a comfortable and comfortable room atmosphere and also the teaching-learning performance process for students is better in color. The method used is a qualitative method by conducting interviews with students. The contribution of this study is expected to help the interior in choosing the right color in the room and space with the function of the workspace.
Utilization of Information Technology and Organizational Commitment to the Reliability of Financial Statements with Internal Control Moderation Meliana, Meliana; Ansar, Resmiyati
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.262

Abstract

This study aims to provide empirical evidence of the influence of Information Technology Utilization on the Reliability of Local Government Financial Reports; the effect of Organizational Commitment on the Reliability of Regional Financial Reports; the moderating effect of Internal Control on the Relationship between Organizational Commitment and the Reliability of Local Government Financial Reports; the moderating effect of Internal Control on the relationship between the Utilization of Information Technology and the Reliability of Local Government Financial Reports. The sample of this research is financial administration officials at SKPD in North Maluku Province and consists of 39 respondents. Hypothesis testing using Partial Least Square (PLS) Program. The study results found that information technology did not affect the reliability of local government financial statements. Meanwhile, Organizational Commitment affects the Reliability of Local Government Financial Reports. Internal Control cannot moderate the effect of the Utilization of Information Technology on the Reliability of Local Government Financial Reports. Internal Control is also unable to moderate the effect of Organizational Commitment on the Reliability of Local Government Financial Reports.
Analysis of Factors That Influence The Purchase Intention of Electric Vehicles In Indonesia: An Extended Theory of Planned Behavior Approach Meliana, Meliana; Pangaribuan, Christian Haposan
Journal Of Social Science (JoSS) Vol 3 No 12 (2024): JOSS: Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v3i12.397

Abstract

Environmental problems such as climate change, pollution, rising earth temperatures and degradation of the quality of life are crucial today. Electric vehicles are present as an alternative to reducing carbon emissions from conventional vehicles which have a large impact on producing pollutants. This research aims to analyze the influence of environmental concerns, incentives, price value, attitudes, subjective norms and perceived behavioral control on purchase intentions of electric vehicles in the Jabodetabek area using the Theory of Planned Behavior approach. This research is a quantitative research with a total sample of 123 respondents. Data collection was carried out by distributing questionnaires online and the scale used was a Likert scale. The data analysis technique used is Structural Equation Modeling (SEM) with SmartPLS 3.0 software. The tests carried out include testing the inner model and outer model. The test results show that environmental concern has no significant effect on attitude and purchase intention, incentives have a significant effect on attitude but not significant effect on purchase intention, price value has a significant effect on attitude but not significant effect on purchase intention, attitude and perceived behavioral control have a significant effect but subjective norms does not have a significant effect on purchase intention. Attitude succeeded in significantly mediating the influence of incentives and price value on purchase intention. Attitude does not significantly mediate the influence of environmental concern on purchase intention.
Co-Authors Agustina, Fauziah Riyanti Aidnilla, Fitriana Angga Sulistiono Ansar, Resmiyati Anwar, Asril Ariyanto, Hepy Hefri Aryani, Famela Dwi Asifa Asri Aulia, Maya Difa Budi Setiadi, Budi Budi Setiawan Cahya, Wulan Darmayanti, Tessa Eka Elya Febrita Erlin Erlin Erni Erni Fahlevi, Renza Fala, Dwi Yana Amalia Sari Fitri, Ica Hasanah, Syafaatul Hesti Mustika Ati Indah, Wirda Latukau, Nurlina Alifka Lily Purwianti Lim, Irene Maggie, Maggie Mardhiyah, Najla Ainal Maujud, Abd Haris Melodya, Deslyn Muin, Agus Alim Nainggolan, Benny Rojeston Marnaek Nanda, Reski Nariyati, Atik Yuli Nurul Lailatul Khusniyah Nuzula Agustin, Isnaini Palionamo, Rafael James Pangaribuan, Christian Haposan Puteri, Livi Meiga Putra, Edy Yulianto Rahayu, Vitria Puri Rahmat, Nurhidayati Rahmatika, Aufilana Riona Sanjaya Rofika, Ayu Rudy Latuperissa Sagala, Zuraida Sampurno, Mukhsin Budi Santoso, Septy Indra Saputri, Indriana Eka Selvia, Resti Situmorang, Dokman Marulitua Soni Ariawan Sudarman Sudarman Sutisna, Muhammad Sutriningsih Sutriningsih Suwito Suwito Suwondo Suwondo Syahdan, Rinto Thendean, Celine Kristalia Tintien Koerniawati Yananda, Yeni