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All Journal JURNAL PENDIDIKAN TAMBUSAI Journal of Contemporary Accounting Accounting Global Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Analisa: Journal of Social Science and Religion Majalah Cendekia Mengabdi PASCIDEV: Pasundan Social Science Development Jurnal Ilmiah Riset Aplikasi Manajemen Jurnal Pakar Kesehatan
Analisa Analisa, Analisa
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Religion Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences

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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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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
Analisis Faktor-Faktor yang Mempengaruhi Underpricing Saham Pada Emiten Saat Terjadinya Initial Public Offering (IPO) di Bursa Efek Indonesia Periode 2021-2023 Mareta, Ria; Rezeki, Yuliarti; Abnaina, Elma; Analisa, Analisa
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.36922

Abstract

Underpricing saham saat Initial Public Offering (IPO) merupakan fenomena umum di pasar modal yang dapat merugikan emiten karena harga saham yang dijual lebih rendah dibandingkan harga pasar pada hari pertama perdagangan. Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio (DER), Return on Assets (ROA), dan Reputasi Underwriter secara parsial maupun simultan terhadap underpricing saham di Bursa Efek Indonesia periode 2021–2023. Menggunakan metode eksplanatori kuantitatif dengan sampel 81 perusahaan yang dipilih melalui purposive sampling. Data dianalisis menggunakan regresi linier berganda melalui SPSS 27. Hasil uji t menunjukkan DER berpengaruh negatif signifikan (sig 0,037), ROA tidak berpengaruh signifikan (sig 0,831), dan Reputasi Underwriter berpengaruh positif signifikan (sig 0,001) terhadap underpricing. Secara simultan, variabel ketiga berpengaruh signifikan (sig 0,002) dengan nilai R² sebesar 17,2%. Kesimpulannya, faktor leverage dan reputasi penjamin emisi lebih dipertimbangkan investor dalam proses IPO dibandingkan profitabilitas.
Co-Authors Abnaina, Elma Agustina Wulandari Angriani, Maya Rezeki Ariza, A. Firsa BUKHORI, MOHAMMAD Eci, Elsy Elsy Izzati, Ridha Nur Mareta, Ria Novianty, Nadya Nurhaeni Nurhaeni Nurhayati Nurhayati NURUL HIDAYAH Rezeki, Yuliarti Rismana, Nanda Rossita, Taufianie Rufi'i Ruspitasari, Widi Saputera, Yandi SULASTRI, MEPI wahyuni wahyuni Wulandari, Dyah Sri Yanti, Sari Yusri Yusri