Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam HUMANIORASAINS Journal of Ekonomics, Finance, and Management Studies
Elya Rozana Usman
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
KEGIATAN PEMASANGAN TITIK KUMPUL DENGAN SIMULASI TANGGAP DARURAT DI SMPN 19 PENAJAM PASER UTARA Dian Amelia Putri; Jane Monica Devi Alifia Sheren; Hosea Novfianto; Duwy Rahmat Arbianto; Azzis Ramzumar Mahfud; Ari Pujangga Pangestu; Anisa Wisnu Wardhani; Afni Asmaningsih; Elya Rozana Usman; Rika Istianingrum; Mahmudatul Munawaroh
Jurnal Humaniora dan Sosial Sains Vol. 1 No. 2 (2024)
Publisher : Pojok Publisher

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

Abstract

One important step in planning an emergency simulation is to establish a muster point. During an emergency, a muster point is where people gather to maintain safety and avoid confusion. Establishing a muster point means choosing a strategic location, putting up clear identifying signs, and providing information to people who live there and people who come there. A muster point can reduce losses in an emergency situation. Muster point also educate people on the importance of evacuation and local safety. Therefore, planning and implementing activities to establish muster points is a good step to improve emergency preparedness and responsibility.
Pengaruh Pemahaman Perpajakan, Sistem Perpajakan, dan Sanksi Pajak Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak Elya Rozana Usman; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7029

Abstract

This research aims to find out the influence of tax understanding, tax system, and tax sanctions on students' perception of tax evasion. The number of samples used in this study was 166 students of the accounting study program at the University of Balikpapan. Sampling in this study used non-probability sampling using the purposiv method. The analysis method used is the Partial Least Square-Structure Equation Model (PLS-SEM). The results of this study show that the understanding of taxation, the tax system, and tax sanctions affect students' perception of tax evasion
Pengaruh Pemahaman Perpajakan, Sistem Perpajakan, dan Sanksi Pajak Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak Elya Rozana Usman; Yudea; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7029

Abstract

This research aims to find out the influence of tax understanding, tax system, and tax sanctions on students' perception of tax evasion. The number of samples used in this study was 166 students of the accounting study program at the University of Balikpapan. Sampling in this study used non-probability sampling using the purposiv method. The analysis method used is the Partial Least Square-Structure Equation Model (PLS-SEM). The results of this study show that the understanding of taxation, the tax system, and tax sanctions affect students' perception of tax evasion
Co-Authors Afni Asmaningsih Anisa Wisnu Wardhani Ari Pujangga Pangestu Azzis Ramzumar Mahfud Dian Amelia Putri Dika Karlinda Sari Duwy Rahmat Arbianto Hosea Novfianto Jane Monica Devi Alifia Sheren Mahmudatul Munawaroh Rika Istianingrum Yudea