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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Nursing Sciences Journal
Rahmasari, Intan
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Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Neuroscience Nursing Public Health

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Pengaruh Ukuran Perusahaan dan Manajemen Laba terhadap Agresivitas Pajak Karlina, Lilis; Rahmasari, Intan; Winingrum W.A, Sri Putri
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i1.34769

Abstract

 The objective of this quantitative study is to examine the relationship between earnings management, company size, and tax aggressiveness. The analysis is limited to non-cyclical consumer companies that were publicly traded on the Indonesia Stock Exchange between 2017 and 2021. A purposive sampling technique was applied to obtain a representative sample of 26 companies. The analysis of secondary data obtained from annual financial reports involved the application of panel data regression. This approach involved conducting descriptive statistical analysis, hypothesis testing, classical assumption tests, and selection of regression models. The results suggest that although there is a partially negative relationship between company size and tax aggressiveness, there is no statistically significant effect of earnings management. Nevertheless, when taken into account in tandem, earnings management and company size have a significant impact on tax aggressiveness.
EFEK HIDROTERAPI TERHADAP LANSIA DENGAN HIPERTENSI DI KLINIK PRATAMA RAWAT INAP GRAHA AMANAH Mayasari, Destianti Indah; Pramithasari, Intan Diah; Rahmasari, Intan
Nursing Sciences Journal Vol 8 No 2 (2024): Oktober 2024
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/nsj.v8i2.6057

Abstract

Hypertension is still a threat to increase blood pressure, especially in the elderly. Hypertension is "The Silent Killer" because hypertension sufferers do not feel the symptoms when their blood pressure increases and can attack the elderly. Many complementary therapies have been used to treat hypertension in the elderly, but in reality they still show less significant reductions in blood pressure. This condition shows that the treatment of hypertension in the elderly has not been completed. Therefore, hydrotherapy intervention is needed to reduce high blood pressure in the elderly. Water therapy is a method of body treatment that uses water as a healing agent. The aim of the research was to determine the effect of hydrotherapy on elderly people with hypertension at the Graha Amanah Inpatient Primary Clinic. Quasi experimental research design pre – post test with control group with hydrotherapy treatment. The research respondents were elderly people with hypertension at the Graha Amanah Inpatient Primary Clinic. The sampling technique used was purposive sampling. Research results: There is a significant effect between hydrotherapy and blood pressure in the elderly. It is hoped that this research will provide benefits for improving the quality of life of the elderly and increasing the implementation of complementary therapies in nursing interventions, especially for the elderly with hypertension so that they can maintain blood pressure within normal limits.
Co-Authors Intan Diah Pramithasari, Intan Diah Lilis karlina, Lilis Mayasari, Destianti Indah Winingrum W.A, Sri Putri