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All Journal Accounting Global Journal Journal of English Teaching, Literature, and Applied Linguistics Jurnal Abdimas ADPI Sosial Dan Humaniora
Sari Yanti
Universitas Sari Mulia
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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Pemberian Edukasi Tata Kelola Keuangan pada Kelompok Usaha Rumahan di Pondok Madina Desa Puntik Barito Kuala Yusri Yusri; Sari Yanti; Nava Helmawanti; Ella Mauli Fatmala; Lilik Nurhidayah
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 3 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i3.216

Abstract

Entrepreneurs in a business sometimes focus on sales and the turnover target they get. But it is also necessary to regulate the existing financial governance in a recording of transactions both incoming and outgoing in the business or business being carried out. In the conditions found, most small business actors, especially home business actors, sometimes ignore this so that when asked how the movement of cash and capital is only an estimate and cannot clearly show the track record of the transactions that have taken place. With limited knowledge and not understanding how to do a good recording process, of course, this home-based business actor cannot provide a definite picture of the data regarding profits and overall business capital. With the provision of education related to good financial governance, it is hoped that there will be an orderly system in financial management so that business continuity can be measured at the level of financial fundamentals for the short, medium and long term. Even though it is only a simple record management, of course it can describe a good history in the flow of money in and out and other expenditures. This is necessary in measuring the performance and expected targets of a business or business. Mastering accounting in financial governance is expected that the business that is run will not lose but an increase in profit. The provision of this education uses the lecture method, discussion group forums and is carried out face-to-face. A total of 15 participants took part in this activity with 5 household business activities).
The Development of a Giant Snakes and Ladders Learning Media for English for Specific Purposes: Enhancing Reading Skills and Social Aulia Azmi; Faisal Rahman; Sari Yanti
Jetlal Vol 10 No 2 (2026): Journal of English Teaching, Literature, and Applied Linguistics
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jetlal.v10i2.12480

Abstract

Reading competence is an essential skill for Management students because they are required to access business-related information, academic references, and professional documents in English. Existing reading materials are generally designed for General English and do not adequately address the specific vocabulary and reading needs of Management students. As a result, students often experience difficulties in understanding business terminology, research articles, financial reports, and other management-related texts. This study aimed to develop and evaluate a Jumbo Snakes and Ladders learning media integrated with reading materials for English for Specific Purposes (ESP) in the Management program. This research employed the ADDIE model, consisting of Analysis, Design, Development, Implementation, and Evaluation stages. The needs analysis involved Management students, while product validation was conducted by media, material, and instructional experts. The implementation stage was carried out in four meetings using four business-related reading texts, followed by reading comprehension tests and social interaction assessments. The results indicated that students highly needed business-related vocabulary and reading materials. Expert validation showed that the developed media was highly feasible for learning. The implementation results demonstrated improvements in reading comprehension scores and students’ social interaction, particularly in participation, collaboration, discussion, and engagement during learning activities. The developed Jumbo Snakes and Ladders media effectively supported vocabulary learning, reading comprehension, and social interaction, making it suitable as an ESP reading medium for Management students.
PENGARUH DIVERSITAS GENDER TERHADAP PENGHINDARAN PAJAK DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BATU BARA DI BURSA EFEK INDONESIA Aurelia Novena Limena; Analisa; Sari Yanti; Yusri
Accounting Global Journal Vol. 10 No. 2 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

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

Abstract

This study aims to examine the effect of gender diversity on tax avoidance and the moderating role of Political connection in coal mining companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. This research employs a quantitative approach with an associative research design. The sample consists of 93 firm-year observations selected using purposive sampling. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 26. The results indicate that gender diversity has a significant effect on tax avoidance, as evidenced by a significance value of 0.000 (<0.05). Meanwhile, Political connection is unable to moderate the relationship between gender diversity and tax avoidance, with an interaction significance value of 0.097 (>0.05). This study is limited to coal mining companies and a three-year observation period, which may restrict the generalizability of the findings. Future studies are recommended to expand the research period, include other industrial sectors, and employ alternative proxies for tax avoidance and Political connection. Keywords: Gender Diversity, Tax Avoidance, Political connection, Agency Theory, Corporate Governance, Coal Mining Companies.
Co-Authors Analisa Aulia Azmi Aurelia Novena Limena Ella Mauli Fatmala Faisal Rahman Lilik Nurhidayah Nava Helmawanti Yusri Yusri