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All Journal JURNAL PENDIDIKAN TAMBUSAI JIKAP PGSD: Jurnal Ilmiah Ilmu Kependidikan Gravitasi: Jurnal Pendidikan Fisika dan Sains Aksara: Jurnal Ilmu Pendidikan Nonformal NOMOI Law Review Journal of English Education Program (JEEP) El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Nasional Holistic Science Indo-MathEdu Intellectuals Journal Ebima : Edukasi Bidan di Masyarakat KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Electronic Journal of Education, Social Economics and Technology Jurnal MAIYAH Journal Education and Government Wiyata El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Sains dan Teknologi Informasi Journal of Indonesian Primary School J-CEKI Lumbung Aksara: Jurnal Pendidikan Bahasa dan Sastra Indonesia Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Siti Khairunnisa, Siti
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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Adaptasi Dinamis Krisis Identitas pada Generasi Z di Tengah Gelombang Postmodern Muhammad Ana Nasarudin; Zahra, Syakilla; Khairunnisa, Siti; Bachri, Nova Eliza; Saefudin, Arif
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.12874

Abstract

Krisis identitas menjadi fenomena yang semakin kompleks pada Generasi Z, generasi yang tumbuh di tengah arus postmodernisme yang menandai perubahan nilai, norma, dan struktur sosial. Penelitian ini bertujuan untuk mengkaji bentuk dan mekanisme adaptasi dinamis yang dilakukan Generasi Z dalam menghadapi krisis identitas di tengah gelombang postmodern. Melalui pendekatan kualitatif dengan paradigma interpretative dan desain fenomenologi serta analisis data reduksi, penyajian, dan penarikan kesimpulan ditemukan bahwa Generasi Z membangun identitasnya melalui proses reflektif dan performatif. Adaptasi dinamis diwujudkan dalam fleksibilitas peran sosial, penciptaan citra diri digital, serta kemampuan untuk beralih antara berbagai identitas kontekstual. Meskipun hal ini memungkinkan kebebasan ekspresi dan keberagaman makna, di sisi lain, fenomena tersebut memunculkan paradoks berupa kehilangan keutuhan diri dan autentisitas. Dengan demikian, adaptasi dinamis Generasi Z di era postmodern bukan sekadar bentuk penyesuaian, melainkan strategi eksistensial untuk bertahan dan menemukan makna diri dalam lanskap sosial-budaya yang terus berubah dan tidak menentu.
PENGARUH PROFITABILITAS, CAPITAL INTENCITY DAN NILAI PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN TERINDEKS LQ-45 DI BURSA EFEK INDONESIA) Nurhayati, Netty; Harnida, Muthia; Lesmanawati, Dewi; Khairunnisa, Siti; Ariyanti, Hesti
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2491

Abstract

The objective of this study is to analyze the effect of profitability, capital intensity, and firm value on tax avoidance. The research population consists of 66 companies included in the LQ-45 Index listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on the sampling criteria, 19 companies were selected, resulting in a total of 57 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26 to examine the relationships among the research variables. Profitability is measured using Return on Assets (ROA), capital intensity is assessed through the Capital Intensity Ratio, firm value is measured using Price to Book Value (PBV), and tax avoidance is proxied by the Cash Effective Tax Rate (CETR). The empirical results indicate that capital intensity has a significant partial effect on tax avoidance, while profitability and firm value do not show a significant effect. However, simultaneously, profitability, capital intensity, and firm value are proven to jointly influence tax avoidance. Keywords: profitability, capital intencity, firm value, tax avoidance, agency theory
Literature Review: Information System Audits as Instruments for Improving Governance and Service Quality in Public Organizations Ginting, Lita Hepika; br Sembiring, Dini Sapira; Khairunnisa, Siti; Nasution, Fadilah; Wardhani, Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.114

Abstract

Information systems audit plays a strategic role in ensuring that information technology use in public organizations is effective, secure, and aligned with institutional objectives. The increasing adoption of information systems in the public service sector, including libraries, requires systematic evaluation mechanisms to control information technology risks and improve service quality. This study aims to examine the role of information systems audit in supporting information technology governance in public organizations by synthesizing findings from previous studies. This research employs a qualitative descriptive approach, drawing on a literature review. The results indicate that information systems audits, particularly those using the COBIT framework, are effective in identifying gaps in IT governance, enhancing accountability in information system management, and supporting continuous improvement of public service quality.
Co-Authors Affila Agusmidah Agusmidah Alpani Pane, Farhan Amanda, Vriska Amelza, Riska Arif Saefudin Ariyanti, Hesti Ashiri, Nur Auliah Atika, Rindi Attaufik, Muhammad Muhdu Audina, Fitra Bachri, Nova Eliza br Sembiring, Dini Sapira Desi Astuti Elfrianto ., Elfrianto Ginting, Lita Hepika Gultom, Ester Romatua Harahap, Wahid Gunadi Harits Masduqi Harnida, Muthia Hasibuan, Idayani Iman Santoso Indrian, Friska Karnain, Nurain Kasih, Lisna Kasmara, Dwi Pratiwi Khairani Khairani Lahama, Hariansya Leginem Lesmanawati, Dewi Lubis, Nur Azizah Mahardika, Azka Misran Rahman Muhammad Ana Nasarudin Muzdalifah, Rania Nasution, Fadilah Nasution, Safira Ulya Natasya, Rika Nuari, Feby Nabiilah Nurhayati, Netty Nurmasyitah Padang, Taufik Febriansah Pariyanti, Sri Putri, Mentari Darma Ramasari, Putri Reza Pahlevi Ginting Sakdiani, Sakdiani Septriono, Wahyu Adi Syahrullah Syahrullah Syajida, Syajida Wahidha, Tasya Agustina Wardhani, Neng Sri Yefrizawati Yusmaini, Yusmaini Yusman, Reni Zahra, Syakilla