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All Journal Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Atthufulah : Jurnal Pendidikan Anak Usia Dini Taxation and Public Finance
Ratiyah
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Computer Science & IT Economics, Econometrics & Finance Education

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PENINGKATAN KEMAMPUAN INTERAKSI SOSIAL PADA ANAK USIA DINI MELALUI KEGIATAN BERMAIN BALOK SECARA BERKELOMPOK DI TKN PEMBINA 1 PALEMBANG Jauza Zanety, Mahsya; Sumarni, Sri; Ratiyah
Atthufulah : Jurnal Pendidikan Anak Usia Dini Vol 4 No 1 (2023): Atthufulah - Oktober
Publisher : Program Studi Pendidikan Islam Anak Usia Dini Fakultas Tarbiyah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/atthufulah.v4i1.3190

Abstract

Social interaction skills certainly have an important role in early childhood because in carrying out interactions children will be taught how to be able to live in society in their environment. So that the development of social interaction skills needs to be supported by the family environment and the school environment. However, in the current era where technology has developed very rapidly, it has affected children's development. So the need for block play activities to be able to develop children's social interactions. The purpose of this study was to describe how group play with blocks can improve children's social interaction skills. This research is a study using a class action design. This classroom action research was conducted at Pembina 1 Palembang State Kindergarten in class B4 which has 15 children. The design chosen is a cycle model that is carried out repeatedly and continuously. From the data in cycle I which showed a result of 62% and experienced an increase in cycle II with a percentage of 79.33% this shows that it is in the criteria of Good Development. So it was concluded that playing blocks in groups improves children's interaction skills.
Exploring Tax Strategies: Leverage and Firm Size Effect in Manufacturing Firms Wafa, Khoerul; Ratiyah; Reptiningsih, Eni; Hartanti
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.246

Abstract

The purpose of this study is to examine how leverage and firm size affect tax evasion in manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The lawful use of tax laws to lower tax obligations is known as tax avoidance. This practice has a substantial impact on state revenue, particularly in Indonesia where tax receipts are rising but the tax ratio stays low. Secondary data from financial reports of industrial firms is used in this study. By calculating business size using the natural logarithm of total assets and assessing leverage using the debt-to-asset ratio (DAR), it applies quantitative research approaches. The research results show that leverage has a significant influence on tax avoidance, where firms with higher levels of debt tend to carry out more tax reduction strategies because of the tax deduction from interest expenses. In contrast, firm size does not show a significant effect on tax avoidance, indicating that both large and small firms adopt similar tax avoidance measures. Managerial implications These findings emphasize the importance of regulatory oversight of corporate leverage and considering firm size in designing tax policies aimed at minimizing tax avoidance practices.
Pengaruh Harga Minyak Dunia, Nilai Tukar, dan Inflasi terhadap Return Saham Transportasi BEI Septiani, Nurma Ranti; Ratiyah; Hartini, Dorit; Hartanti; Setyaningsih, Eka Dyah
Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 6 No 1 (2026): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/akasia.v6i1.13052

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh harga minyak dunia, nilai tukar, dan inflasi terhadap return saham pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data sekunder berupa data triwulan yang diperoleh melalui laporan harga saham perusahaan, data harga minyak dunia, data nilai tukar rupiah terhadap dollar Amerika Serikat (USD), dan data inflasi selama periode penelitian dilakukan yaitu 2023 sampai 2025. Penelitian ini menggunakan teknik pengambilan sampel dengan metode purposive sampling sehingga memperoleh sejumlah perusahaan yang memenuhi kriteria penelitian. Metode analisis yang digunakan yaitu regresi linear berganda dengan bantuan program Econometric Views (Eviews) 14. Hasil penelitian ini menunjukkan bahwa secara parsial harga minyak dunia tidak berpengaruh signifikan terhadap return saham. Nilai tukar berpengaruh negatif signifikan, dan inflasi berpengaruh negatif signifikan terhadap return saham. Secara simultan, harga minyak dunia, nilai tukar, dan inflasi berpengaruh signifikan terhadap return saham Perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia.
Co-Authors Eka Dyah Setyaningsih Hartanti Hartini, Dorit Jauza Zanety, Mahsya Reptiningsih, Eni Septiani, Nurma Ranti Sri Sumarni Wafa, Khoerul