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All Journal Journal of Contemporary Accounting Accounting Global Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Analisa: Journal of Social Science and Religion Communautaire: Journal of Community Service Majalah Cendekia Mengabdi PASCIDEV: Pasundan Social Science Development Jurnal Ilmiah Riset Aplikasi Manajemen Jurnal Pakar Kesehatan
Analisa Analisa, Analisa
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Faktor Yang Mempengaruhi Pencegahan Fraud Dengan Akuntabilitas Kinerja Pemerintah Sebagai Variabel Intervening Analisa, Analisa
Accounting Global Journal Vol 7, No 1 (2023): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i1.9543

Abstract

Banyaknya kasus korupsi yang terjadi pada bidang pengadaan barang atau jasa di pemerintahan membuat bidang pengadaan barang dan jasa menjadi sektor yang rentan terhadap penyalahgunaan orang-orang yang memiliki kepentingan supaya memperkaya diri sendiri. Penelitian ini memiliki tujuan agar mengetahui faktor yang dapat berpengaruh terhadap pencegahan fraud serta menjadikan akuntabilitas kinerja pemerintah sebagai variabel intervening untuk pencegahan fraud. Penelitian ini dilakukan dengan pendekatan kuantitatif menggunakan model analisis data Structural Equating Modeling (SEM) melalui program SmartPLS versi 3.0. Populasi penelitian ini adalah Pegawai Negeri Sipil yang bekerja di instansi pemerintah kota Banjarmasin dan dilakukan proses sampling dengan metode convenience sampling sehingga di dapatkan sebanyak 98 sampel. Hasil penelitian ini yaitu terdapat pengaruh pengendalian internal terhadap akuntabilitas kinerja pemerintahan,  komitemen organisasi berpengaruh terhadap akuntabilitas kinerja pemerintahan, akutabilitas kinerja pemerintahan berpengaruh terhadap pencegahan fraud, pengendalian internal berpengaruh terhadap pencegahan fraud dan tidak terdapat pengaruh antara komitmen organisasi terhadap pencegahan fraud.
Pengaruh Corporate Social Responsibility, Leverage, Return On Assets Terhadap Tax Avoidance Pada Perusahaan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Eci, Elsy Elsy; Analisa, Analisa; Novianty, Nadya; Yanti, Sari
Accounting Global Journal Vol 8, No 1 (2024): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v8i1.11633

Abstract

Pajak merupakan sumber pendapatan negara dari rakyat. Dengan adanya pembayaran pajak maka pemerintah dapat melakukan program pembangunan yang dapat dinikmati rakyat. Sesuai dengan Undang-Undang Nomor 16 Tahun 2009, pajak dapat didefinisikan sebagai iuran warga negara kepada Negara. Mengetahui apakah Corporate Social Responsibility (CSR), Leverage, Return On Assets (ROA), berpengaruh terhadap Tax Avoidance pada perusahaan batubara yang terdaftar di Bursa Efek Indonesia. Penelitian yang digunakan pada penelitian ini adalah kuantitatif. Data kuantitaif yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan batubara yang terdaftar di Bursa Efek Indonesia periode 2021-2022 menggunakan data sekunder. Di dapatkan hasil bahwa variabel Corporate Social Responsibility (CSR), Leverage, dan Return on Assets (ROA) tidak  berpengaruh terhadap Tax Avoidance.  
The Influence of the Board of Commissioners and the Board of Directors on Tax Avoidance with Gender Diversity as a Moderating Variable Wahyuni, Wahyuni; Analisa, Analisa; Yusri, Yusri; Yanti, Sari
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.875

Abstract

This paper aimed to examine how the commissioners board and the board of directors impact tax avoidance, while also considering gender diversity as a moderating factor. This study analyzes all coal industry companies listed on the IDX (2020-2022) using purposeful sampling (48 data points). Multiple linear regression and Moderated Regression Analysis (MRA) were employed to examine variable relationships and moderating effects. The t-test results showed a noteworthy impact from both the board of commissioners and the board of directors on tax evasion. The significance value for the board of commissioners' impact was 0.014, which was below the threshold of 0.05. Similarly, the significance value for the board of directors' impact was 0.037, also below the threshold of 0.05. This suggests that both governing bodies had a noteworthy effect on tax avoidance. The F-test indicated that both the board of commissioners and the board of directors had a significant impact on tax avoidance as their significance values were less than 0.05. This suggests that both boards had a combined influence on tax avoidance. Additionally, the MRA test demonstrated that the inclusion of gender diversity in the board of commissioners led to a notable effect on tax avoidance, with a significance level lower than 0.05. Likewise, the presence of various genders in the board of directors had a notable impact on tax evasion, with a significance level lower than 0.05. These findings suggest that gender diversity may influence the dynamics between the board of commissioners, board of directors, and tax avoidance practices.
Author Guidlines analisa, analisa
Analisa: Journal of Social Science and Religion Vol 7, No 2 (2022): Analisa: Journal of Social Science and Religion
Publisher : Balai Penelitian dan Pengembangan Agama Semarang

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Abstract

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Pengaruh Massage Effleurage Terhadap Penurunan Nyeri Kala I Pada Ibu Bersalin Di Klinik Pratama Citra Adinda Analisa, Analisa; Sulastri, Mepi; Rossita, Taufianie
Jurnal Pakar Kesehatan Vol. 1 No. 1 (2025): June
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jpk.v1i1.602

Abstract

Labour pain is the most severe of all pains, medically assessed as sharp and hot or somatic - sharp and burning. Severe pain in labour causes the mother to experience psycholgical disorders and depression. Labour pain can be controlled with non-pharmacological methods Effleurage Massage. The purpose of this study was to find out the effect of effleurage massage on decreasing first stage pain in labouring mothers at the Pratama Citra Adinda clinic.This research is a quantitative study using a preexperimental design. In this study researchers used the One-Group Pretest-Posttest Design method, namely in this design there was a pretest and Posttest before and after being given effleurage massage treatment. The sample in this study amounted to 33 people and data analysis using univariate and bivariate. The results of this study indicate that before effleurage massage, it was found that a small proportion of respondents 24.2% experienced mild pain and most respondents 75% experienced moderate pain. After the effleurage massage, it was found that almost half of the respondents 27.3% did not experience pain and some 72.7% experienced mild pain. So that there is an effect of effleurage massage on reducing pain during the first time in labour with the value of the statistical test used is the Wilcoxon test and obtained a significance value of p value = 0.000 (<0.05) means that there is a difference that gives pain before and after.There is an effect of Massage Effleurage on the pain level of labour during the active phase I. It is expected that Massage Effleurage can be done as one of the methods to reduce the pain level of labouring women during the active phase.
Strategic Analysis Of Business Mode Canvas At Es Teh Indonesia Kebun Pramuka Banjarmasin Izzati, Ridha Nur; Wulandari, Dyah Sri; Analisa, Analisa
Pasundan Social Science Development Vol. 6 No. 1 (2025): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v6i1.273

Abstract

The Business Model Canvas is a business model of a logical description of how an organization creates, delivers and captures value. There are nine basic building blocks of the business model canvas that show how to think about how the company is more productive. The nine blocks are customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structures. After that, it is divided into two sides, the left side as logic and the right side as creativity. Objective: This study aims to analyze the Business Model Canvas strategy and swot analysis, to be used in the promotion of coffee "Esteh Indonesia" Kebun Pramuka Banjarmasin. This research uses qualitative methods. Result , Based on the research, the results of several business model canvas from nine elements are quite fulfilled and connected with SWOT analysis to evaluate this business. Based on the results of the research that has been done, the Business Model Canvas strategy is used to analyze in SWOT, usefel in developing this business
Co-Authors Agus Maulana Agustina Wulandari Angriani, Maya Rezeki Ariza, A. Firsa BUKHORI, MOHAMMAD Eci, Elsy Elsy Fadil, Ihsan Febyola N, Rima Heny Lestari, Heny Hidayatullah, Subhan Izzati, Ridha Nur Lubis, Riza Ardhiansyah Maulina, Nurcahyati Novianty, Nadya Nurhaeni Nurhaeni Nurhayati Nurhayati NURUL HIDAYAH Pratiwi, Amanda Gadis Rezeki, Yuliarti Rismana, Nanda Rossita, Taufianie Ruspitasari, Widi Saputera, Yandi SULASTRI, MEPI wahyuni wahyuni Wulandari, Dyah Sri Yahya, Muhammad Alfarabi Yanti, Sari Yusri Yusri