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All Journal Jurnal ULTIMA InfoSys COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JIMEKA
Veronika, Vera
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Meningkatkan Kreativitas Motorik Kasar Anak Melalui Kegiatan Menari di PAUD Nurul Amanah Veronika, Vera; Apriansyah, Chandra; Widyastuti, Arie
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 5 (2024): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i5.2225

Abstract

Penelitian ini bertujuan untuk memasukkan kegiatan menari ke dalam program pendidikan anak usia dini di PAUD Nurul Amanah, Bandung, guna menumbuhkan kreativitas anak dan membuat kegiatan menari lebih menyenangkan dan imajinatif bagi anak-anak. Penelitian dilakukan pada grup B di PAUD Nurul Amanah, yang terdiri dari sepuluh hingga lima belas siswa dan dua instruktur. Penelitian ini menggunakan metode Penelitian Tindakan Kelas (PTK), yang dilaksanakan dalam dua siklus meliputi tahap perencanaan, pelaksanaan, observasi, dan refleksi. Data dikumpulkan melalui dokumentasi dan observasi, kemudian dianalisis menggunakan metode deskriptif kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa mengajar tari kepada anak-anak dapat meningkatkan kemampuan kreatif mereka, termasuk kecerdasan motorik kasar yang melibatkan otot, saraf, dan otak. Kegiatan menari membantu anak-anak dalam mengekspresikan sisi kreatif mereka dan meningkatkan kemampuan mereka dalam beradaptasi, kreativitas, dan perhatian terhadap detail. Penelitian ini memiliki implikasi signifikan terhadap peningkatan pengajaran tari di prasekolah dan perluasan kapasitas imajinatif anak-anak di PAUD Nurul Amanah.
SEBERAPA MASIF PENGHINDARAN PAJAK MELALUI HARGA TRANSFER DAN TATA KELOLA PERUSAHAAN YANG TERDAFTAR DI BEI? Veronika, Vera; Wardhani, Rulyanti Susi; Erwandy, Erwandy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.25370

Abstract

This study aims to analyze and demonstrate empirically the effect of transfer pricing, institutional ownership and managerial ownership on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The dependent variable in this study is tax avoidance, which is measured by ETR (Effective Tax Rate). The independent variables in this study are transfer pricing, institutional ownership and managerial ownership. The population in this study are all manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The sampling method in this study was purposive sampling with a final total samples of 26 companies. The data collection method used is a quantitative method with secondary data in the form of financial reports and annual reports of manufacturing companies listed on Indonesia Stock Exchange for 2020-2021. The method of data analysis in this study is the panel data regression analysis of the common effect model. The results showed that transfer pricing had a negative and significant effect on tax avoidance, institutional ownership had a negative and significant effect on tax avoidance and managerial ownership had a positive and significant effect on tax avoidance. Simultaneously, the three variables affect tax avoidance.
Utilizing a Data Warehouse to Analyze the Effects of Sales Type, Product Type, and Price on Net Profit in an F&B Outlet Putri, Allegra Aretha; Aurelia, Nadine; Veronika, Vera; Wiriady, Fransiska Eka Putri; Kurniawan, Rido Dwi; Sari, Muh. Masri
ULTIMA InfoSys Vol 16 No 2 (2025): Ultima InfoSys : Jurnal Ilmu Sistem Informasi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/si.v16i2.4513

Abstract

This research aims to investigate how sales type, product type, and price influence net profit in an F&B outlet using a Data Warehouse system. A quantitative method was applied by integrating daily transaction data into a Data Warehouse architecture built through an Extract, Transform, and Load (ETL) process, allowing the data to be more organized and easier to analyze. To address heteroskedasticity and obtain more reliable coefficient estimates, multiple linear regression with HC3 robust standard errors was used. The results show that price and sales type have a significant and positive effect on net profit, while product type shows mixed effects depending on the category. The regression model, with an R² value of 0.994, indicates that these three variables explain most of the variation in net profit. Overall, the findings highlight how structured data processing through a Data Warehouse can support profitability analysis and improve decision-making in F&B operations.
Co-Authors Apriansyah, Chandra Arie Widyastuti Aurelia, Nadine Erwandy, Erwandy Putri, Allegra Aretha Rido Dwi Kurniawan Rulyanti Susi Wardhani Sari, Muh. Masri Wiriady, Fransiska Eka Putri