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All Journal JURNAL BISNIS & AKUNTANSI UNSURYA JURNAL ADMINISTRASI DAN PERKANTORAN MODERN JURNAL PENGABDIAN MASYARAKAT AKADEMISI Maslahah: Jurnal Manajemen dan Ekonomi Syariah Jurnal Pengabdian Masyarakat Nian Tana JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Intelek Insan Cendikia Jurnal Bisnis, Ekonomi Syariah dan Pajak
Dea Safitri
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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PENGARUH DEFERRED TAX EXPENSE, CAPITAL INTENSITY, KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE PERUSAHAAN CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Dea Safitri; Anis Syamsu Rizal
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 8, No 2 (2023): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v8i2.1059

Abstract

Penelitian ini bertujuan untuk memberikan bukti secara empiris pengaruh deferred tax expense, capital intensity, kepemilikan institusional terhadap tax avoidance. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan mengggunakan data sekunder. Sampel yang digunakan adalah perusahaan consumer non cyclicals yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Setelah melewati karakteristik, jumlah sampel yang digunakan adalah 28 perusahaan dan jumlah laporan keuangan yang dijadikan sampel pada penelitian ini berjumlah 140 data. Penelitian ini menggunakan purposive sampling. Hasil penelitian yang dilakukan menunjukkan bahwa secara parsial deferred tax expense berpengaruh negatif tidak signifikan terhadap tax avoidance, capital intensity berpengaruh negatif dan signifikan terhadap tax avoidance, dan kepemilikan institusional tidak berpengaruh dan tidak signifikan terhadap tax avoidance dan secara simultan deferred tax expense, capital intensity, kepemilikan institusional berpengaruh signifikan terhadap tax avoidance. Kata Kunci: Deferred Tax Expense, Capital Intensity, Kepemilikan Institusional , Tax Avoidance
Tuntaskan hambatan belajar dengan Pemberian Asesmen DCM di SMA NEGERI 2 TUALANG Mahdum Mahdum; Bening Muthmainnah; Desi Belanda Situmeang; Dea Safitri; Nabila Nabila; Iffah Syahna Khalishah; Nurlaila Habibah Ahmad; Meliza Ananda
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i4.918

Abstract

The article titled “Tuntaskan hambatan belajar dengan Pemberian Asesmen DCM di SMA NEGERI 2 TUALANG” discusses effective strategies for addressing learning obstacles in that school. The main focus of this article is on the implementation of the DCM as a tool to understand, identify, and address students’ learning difficulties at SMA NEGERI 2 TUALANG. The research demonstrates that using DCM can enhance students’ motivation toward the material and reduce learning challenges. The research methodology involves data collection through observation, interviews, and analysis of test results before and after DCM implementation. The findings indicate that students who receive DCM assessments show significant improvement when provided with group counseling services. The article provides practical recommendations for teachers and schools to utilize DCM assessments as a tool to enhance learning quality and reduce learning barriers within the school context.
Edukasi Dan Pencegahan Stunting Bersama Mahasiswa Kukerta UNRI Di Kampung Buatan II, Kecamatan Koto Gasib, Kabupaten Siak Fachri Harisy; Zacki Alvandra Dwitama; Adinda Nathania Pratiwi; Putri Indri Daviani; Benita Graciela Simanungkalit; Nadya Fitri Syafira; Dea Safitri; Zikri Alfaridho; Venda Mirandah; Astrid Judika Simanjuntak
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 1 No. 4 (2023): Oktober: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v1i4.111

Abstract

Real work lectures (KUKERTA) are a form of student service to society. One form of service carried out is providing education to the community regarding the problem of stunting, especially to pregnant women and mothers with toddlers. This activity takes the form of education regarding stunting, characteristics of symptomatic children, prevention methods, outreach regarding immunization, measuring BMI in children and providing additional food in the form of boiled eggs and chicken porridge. This activity is in collaboration with Posyandu Melati Village Artificial II cadres and Koto Gasib Health Center health workers.
Dampak Layanan Bimbingan Klasikal Terhadap Pencegahan Perilaku Bullying pada Siswa SMPN 4 Tambang Donal Donal; Dea Safitri; Fajri Rivel; Nur Najhiha Izzaty
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 2 No. 4 (2025): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v2i4.5193

Abstract

This study aims to analyze the impact of classical guidance services in preventing bullying behavior in students. This study uses a qualitative approach with the type of action research. The sample consisted of 88 students in grades VII and VIII at SMPN 4 Tambang who were selected through purposive sampling techniques based on the highest bullying behavior scores. Data were obtained through observation, interviews, and documentation studies. The results of the study indicate that classical guidance services delivered communicatively with the help of PowerPoint presentation media and supporting videos about bullying behavior, are able to improve students' understanding of the forms of bullying, as well as foster an attitude of empathy and mutual respect. In addition, students' active participation in discussions and reflections shows a positive change in attitude. This service has proven effective as a preventive effort in creating a safe and bullying-free school environment.
Peran Regulasi DJP dalam Meningkatkan Akuntabilitas Lembaga Zakat Apriyanto Apriyanto; Arnelia Putri Pratiwi; Dea Safitri; Muhammad Nurjati; Mohammad Ridwan
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 3 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i3.2451

Abstract

Regulation PER-05/PJ/2019 is a fiscal regulation issued by the Directorate General of Taxes (DJP) as an effort to strengthen the governance and accountability of zakat institutions in Indonesia. This regulation governs the procedures for issuing certificates for zakat management institutions so that the zakat paid by muzakki can be deducted from gross income for tax purposes. This study aims to analyze how PER-05/PJ/2019 is implemented by zakat institutions, the extent to which this regulation enhances reporting and transparency, and the various obstacles encountered during its implementation. With a qualitative approach and descriptive method, this research found that PER-05/PJ/2019 encourages zakat institutions to meet administrative requirements, conduct external audits, and perform regular financial reporting, thereby enhancing professionalism and public trust. However, the main challenges are still faced by small zakat institutions, such as limited human resources and financial information systems. Nevertheless, this regulation opens up opportunities for zakat institutions to become more professional, transparent, and accountable, as well as strengthening the integration between the zakat and tax systems in Indonesia.
PERAN KOORDINASI PEMERINTAH DESA DENGAN BADAN USAHA MILIK DESA TERHADAP PENGEMBANGAN UMKM DI DESA KOLAM KECAMATAN PERCUT SEI TUAN KABUPATEN DELI SERDANG: PERAN KOORDINASI PEMERINTAH DESA DENGAN BADAN USAHA MILIK DESA TERHADAP PENGEMBANGAN UMKM DI DESA KOLAM KECAMATAN PERCUT SEI TUAN KABUPATEN DELI SERDANG Kelvin Pakpahan; Dodi Pramana; Dea Safitri
Jurnal Administrasi Perkantoran Vol 13 No 2 (2024): Jurnal Administrasi Perkantoran
Publisher : Prodi Pendidikan Administrasi Perkantoran UNIMED

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/judika.v14i1.69720

Abstract

Penelitian ini bertujuan untuk menganalisis peran koordinasi antara pemerintah desa danBadan Usaha Milik Desa (BUMDes) dalam pengembangan Usaha Mikro, Kecil, danMenengah (UMKM) di Desa Kolam, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang.Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan datamelalui observasi, wawancara, dan dokumentasi terhadap perangkat desa, pengurusBUMDes, serta pelaku UMKM. Hasil penelitian menunjukkan bahwa koordinasi antarapemerintah desa dan BUMDes telah memberikan dampak positif terhadap peningkatanpendapatan, jumlah pelanggan, serta kualitas produk pelaku UMKM. Namun, koordinasitersebut masih terbatas pada aspek teknis dan belum menyentuh pemberdayaan sumberdaya manusia melalui pelatihan dan pendampingan. Penelitian ini menyimpulkan bahwapenguatan koordinasi strategis diperlukan agar BUMDes dapat berperan lebih efektif dalammeningkatkan kemandirian dan daya saing UMKM di tingkat desa.
KOMITMEN NAHDATUL ULAMA TERHADAP ISU PALESTINA: DARI ERA KOLONIAL SAMPAI KONTEMPORER Abel Octavia Suman; Heni Fitrotul Zulhizah; Dea Safitri; Achmad Maftuh Sujana
Jurnal Intelek Insan Cendikia Vol. 2 No. 5 (2025): MEI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Tulisan ini membahas komitmen Nahdlatul Ulama (NU) terhadap isu Palestina dari era kolonial hingga era kontemporer. Sejak awal berdirinya pada 1926, NU telah menunjukkan perhatian terhadap perjuangan rakyat Palestina sebagai bagian dari solidaritas keumatan dan kemanusiaan. Sikap NU terhadap Palestina pertama kali tampak secara resmi pada 12 November 1938, ketika Ketua Umum PBNU Mahfudz Shiddiq menyerukan dukungan terhadap rakyat Palestina yang mengalami penindasan oleh Zionisme. Komitmen ini terus berlanjut dan berkembang dalam konteks sosial-politik Indonesia yang dinamis, mulai dari masa Orde Lama, Orde Baru, hingga era Reformasi. Dalam perspektif NU, negara memiliki kewajiban fakultatif untuk menciptakan keadilan dan kesejahteraan, termasuk dalam merespons isu kemanusiaan global. NU mengedepankan nilai-nilai Ahlussunnah Wal Jama’ah An-Nahdliyyah, prinsip musawwah (kesetaraan), dan nilai-nilai Hak Asasi Manusia dalam merespons konflik Palestina. Di era kontemporer, NU menyesuaikan strategi perjuangannya dengan konteks global melalui diplomasi, penelitian, kolaborasi lintas organisasi, dan narasi perdamaian berbasis nilai-nilai tradisional. Kajian ini menunjukkan bahwa NU tidak hanya konsisten, tetapi juga adaptif dalam memperjuangkan keadilan bagi Palestina sepanjang sejarahnya. Penelitian ini menggunakan metode pendekatan historis, yang bertujuan untuk pemahaman yang komprehensif mengenai komitmen nahdatul ulama mengenai isu-isu palestina dari era kolonial sampai era kontemporer.
Pemulihan Semangat dan Ekspresi Diri Siswa Melalui Pendekatan Client-Centered Donal Donal; Dea Safitri; Izzah Mardhiyah Murassyidah; Melinda Sari
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 2 No. 6 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v2i6.7309

Abstract

This study aims to describe the application of a humanistic counseling approach (client-centered) in assisting students who experience a decline in life enthusiasm and self-expression due to social pressures at school. The research employed a descriptive qualitative method with a case study design involving a seventh-grade student who exhibited behavioral changes from being cheerful to withdrawn and apathetic. Data were collected through observation, in-depth interviews, and counseling reflection notes, validated through source triangulation. The results indicate that the implementation of empathy, unconditional positive regard, and reflection of feelings in individual, group, and classroom counseling effectively facilitated the student’s emotional recovery, fostered a positive self-concept, and enhanced learning motivation and self-expression. The client-centered approach proved effective in helping the student restore socio-emotional balance and rebuild self-confidence.
Analisis Strategi Pemasaran Digital pada Platform Fintech Syariah untuk Meningkatkan Daya Saing di Keuangan Islam Tia Nurazizah; Dea Safitri; Dini Selasi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i6.1736

Abstract

This study aims to analyze the digital marketing strategies implemented by Islamic fintech platforms to enhance their competitiveness in the Islamic financial sector. The research is motivated by the rapid development of financial technology, which has significantly influenced consumer behavior and reshaped financial institutions’ business models, including those operating under Islamic principles. Despite this growth, Islamic fintech faces challenges in strengthening its brand image, user trust, and customer loyalty amidst the dominance of conventional fintech players. The study adopts a qualitative descriptive approach using case studies of selected Islamic fintech platforms such as Ammana, Ethis, and Investree Syariah. Data were collected through documentation, online interviews, and analysis of financial reports and official websites. The data were analyzed using the SWOT framework to identify the strengths, weaknesses, opportunities, and threats of current digital marketing strategies. The findings indicate that the use of social media, collaboration with Muslim influencers, and educational content about halal finance serve as key strategies for expanding market reach and building user trust. Consistent and Sharia-compliant digital marketing efforts have proven effective in enhancing brand awareness, customer loyalty, and Islamic financial inclusion. The implications of this research suggest that digital marketing is not merely a promotional tool but a strategic instrument to strengthen competitiveness and expand the global presence of Islamic fintech. With supportive regulations and improved digital literacy, Islamic fintech has the potential to become a driving force in transforming the Islamic financial ecosystem in the digital era.
Mekanisme Penciptaan Uang dalam Lembaga Keuangan Syariah: Antara Prinsip Kehati-hatian dan Fungsi Intermediasi Alfina Damayanti; Arnelia Putri Pratiwi; Dea Safitri; Gama Pratama; Muhammad Nurjati; Muhammad Risna Munandar; Rini Rizkiyana Ulfa; Saefullah Fatah; Tia Nurazizah
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i3.1700

Abstract

This study analyzes the mechanism of money creation in Islamic financial institutions by highlighting its relationship to the principle of prudence and the intermediation function. The research background is based on the growth of Indonesia's sharia capital market which by 2025 will reach a capitalization of IDR 5,060 trillion, but still faces conceptual challenges regarding how money is created according to the principles of maqashid al-shariah. The method used is Systematic Literature Review (SLR) with PRISMA guidance on 38 relevant scientific articles. The results of the study show that money creation in the sharia system only occurs through real asset-based economic activities, in contrast to the conventional system that relies on credit and interest expansion. The intermediation function is carried out through partnerships that prioritize proportional sharing of risk and profit, while the prudential principle ensures that monetary expansion remains under control. In addition, research has found that sharia contracts such as murabahah, mudarabah, and musharakah play a role in encouraging productive money circulation while suppressing speculative activities. This study concludes that the integration between the moral and economic dimensions forms a just, stable, and sustainable Islamic monetary paradigm. These findings make a conceptual contribution to strengthening Islamic financial policy in Indonesia, especially in formulating a monetary regulatory framework that is in line with the principles of distributive justice, transparency, and protection of the stability of the national financial system.
Co-Authors Abel Octavia Suman Achmad Maftuh Sujana Adinda Nathania Pratiwi Alfina Damayanti Anis Syamsu Rizal Apriyanto Apriyanto Arnelia Putri Pratiwi Astrid Judika Simanjuntak Bening Muthmainnah Benita Graciela Simanungkalit Desi Belanda Situmeang Dini Selasi Dodi Pramana Donal Donal Fachri Harisy Fajri Rivel Gama Pratama Heni Fitrotul Zulhizah Iffah Syahna Khalishah Izzah Mardhiyah Murassyidah Kelvin Pakpahan Mahdum Melinda Sari Meliza Ananda Mohammad Ridwan Muhammad Nurjati Muhammad Risna Munandar Nabila Nabila Nadya Fitri Syafira Nur Najhiha Izzaty Nurlaila Habibah Ahmad Putri Indri Daviani Rini Rizkiyana Ulfa Saefullah Fatah Tia Nurazizah Venda Mirandah Zacki Alvandra Dwitama Zikri Alfaridho