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PENGARUH PENERAPAN E-FILLING DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI FEBRINA, RIA; SARI, SARI; SUSANTI, NOVRIANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i1.3590

Abstract

This study aims to determine the effect of the implementation of e-Filling and e-Billing on individual taxpayer compliance. The object of this research is 5222 individual taxpayers with 373 respondents obtained from the slovin formula. The data analysis technique used is descriptive statistical technique using primary data. This study uses a purposive sampling method with the characteristics of individual taxpayers who report SPT using e-filing and individual taxpayers who pay taxes using e-billing. Based on the results of the research conducted, it can be seen that partially the application of e-Filling and e-Billing together has an effect on individual taxpayer compliance. Simultaneously, it can be explained that the effect of implementing e-Filling and e-Billing on individual taxpayer compliance based on the coefficient of determination test shows the R square value of 40.9% while the remaining 59.1% is influenced by other variables not included in the study. this
POTENSI PENDAPATAN ASLI DAERAH (PAD) BERSUMBER DARI DANA BAGI HASIL SUMBER DAYA ALAM PADA KAYU CERUCUK BAKAU Susanti, Novriani; Febrina, Ria; Rosliana, Rosliana; Sudeska, Endy; Thaher. DS, Syafrizal
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 9 No. 3 (2023): JURNAL SELODANG MAYANG
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v9i3.346

Abstract

The unstable soil condition causes the need for foundation engineering to build a sturdy building for the long term. Cerucuk are wooden poles used as the foundation for houses and high-rise buildings in swampland with the aim of (1) increasing the carrying capacity of the soil; (2) reducing the occurrence of foundation settlement; and (3) avoiding the occurrence of a skid. As development increases, of course, the need for mangrove wood will increase every time. This research was conducted to find a solution to a development budget originating from the mangrove wood trade, which has the potential to become the regional original income (PAD) for Indragiri Hilir Regency. The research uses a qualitative approach to describe the potential sources of local revenue from the forestry sector. The conclusions from this study are: (1) Referring to Permen LHK 64/2017 and PP 74/1999, the state has the right to receive Rp. 15,000 x 10% = Rp. 1,500 per cerucuk log traded; (2) Potential PAD from Provision of Forest Resources, namely 32%; fees for forest utilization business permits are 64% and 40% for reforestation funds. The suggestions from this study are: (1) The Central, Provincial, and District Governments are expected to look at forestry DBH as potential state revenue; (2) Revenue from PAD originating from the forestry sector must be consistent with forest reforestation so that it does not damage the environment. Keadaan tanah labil menyebabkan perlu adanya rekayasa teknik pondasi untuk mendapatkan bangunan kokoh untuk jangka panjang. Cerucuk adalah tiang-tiang kayu yang digunakan sebagai pondasi rumah dan gedung bertingkat di tanah rawa dengan tujuan: (1) Meningkatkan daya dukung tanah; (2) Mengurangi terjadinya penurunan pondasi; (3) Menghindari terjadinya gelinciran. Seiring meningkatnya pembangunan, tentu akan meningkatkan kebutuhan akan kayu bakau setiap waktunya. Penelitian ini dilakukan untuk menemukan solusi untuk mencari anggaran Pembangunan berasal dari perdagangan kayu bakau yang berpotensi sebagai Pendapatan Asli Daerah (PAD) Kabupaten Indragiri Hilir. Penelitian menggunakan pendekatan Kualitatif untuk menggambarkan potensi-potensi sumber pendapatan asli daerah dari sektor kehutanan. Kesimpulan dari penelitian ini adalah: (1) Merujuk pada Permen LHK 64/2017 dan PP 74/1999 negara berhak menerima sebesar Rp.15.000 x 10% = Rp. 1.500 per batang kayu cerucuk yang diperjual-belikan; (2) Potensi PAD dari Provisi Sumber Daya Hutan yaitu sebesar 32%; Iuran Izin Usaha Pemanfaatan Hutan sebesar 64% dan Dana Reboisasi 40%. Sedangkan saran dari penelitian ini adalah: (1) Pemerintah Pusat, Provinsi dan Kabupaten diharapkan melirik DBH kehutanan sebagai salah satu potensi Penerimaan negara yang potensial; (2) Penerimaan PAD bersumber dari sektor kehutanan harus selaras dengan reboisasi hutan sehingga tidak merusak lingkungan.
Indonesian Women in Kamus Besar Bahasa Indonesia (KBBI) (1988–2018): A Lexicographic Corpus: A Corpus Lexicography Febrina, Ria; Suhandano; Sutrisno, Adi
Jurnal Arbitrer Vol. 11 No. 3 (2024)
Publisher : Masyarakat Linguistik Indonesia Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/ar.11.3.297-313.2024

Abstract

Indonesian women have undergone significant changes over time, as reflected in the vocabulary of the Kamus Besar Bahasa Indonesia (KBBI). This study aims to describe the representation of Indonesian women in the KBBI and to explain the development of their social and cultural lives over 30 years (1988–2018). The research employs a descriptive-qualitative approach by collecting data through the extraction of entries, definitions, compound words, and proverbs containing the terms “perempuan” (woman) and “wanita” (lady) from two printed editions of the KBBI: the first edition (1988) and the fifth edition (2018). Data analysis was conducted using Sketch Engine to analyze 1,381,578 tokens, and the findings revealed 1,148 collocations and concordances related to the terms “perempuan” and “wanita.” The results indicate that the study of Indonesian women within a linguistic corpus offers insights into their contributions over 30 years across various fields such as religion, military, economy, journalism, health, politics, arts and culture, and beauty. Through corpus-lexicography studies, the portrayal of Indonesian women in the dictionary has challenged patriarchal views that traditionally positioned women as inferior to men. This research highlights the importance of recognizing the representation of women in the social dynamics of Indonesian society. It offers a significant contribution to the broader field of Indonesia lexicography studies by examining how women are represented in dictionary entries.
Community Empowerment through the Development of Langkuik Indah Waterfall Nature Tourism in Nagari Sikucur Timur, West Sumatra Awalina, Rahmi; Fiana, Risa Meutia; Febrina, Ria
Andalasian International Journal of Social and Entrepreneurial Development Vol. 5 No. 01 (2025): Andalasian International Journal of Social and Entrepreneurial Development
Publisher : Institute of Research And Community Service, Andalas University / LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/aijsed.5.01.19-23.2025

Abstract

Community-based tourism development is one of the important efforts in improving the local economy and environmental sustainability. Langkuik Indah Waterfall in Nagari Sikucur Timur, Padang Pariaman Regency, has great potential to become a leading tourist destination. However, various challenges in its management, such as the lack of community capacity in managing tourist attractions, the lack of utilization of information technology, and the absence of solid institutions, are the main obstacles in the development of this tourism. This community service activity aims to empower local communities in natural tourism management through training and improving digital promotion. The results of this activity show an increase in the capacity of the community in managing tourism objects, increasing the use of social media in tourism promotion. The strategic plan for tourism development developed with the community is expected to be the basis for sustainable and competitive tourism management.
Pengetahuan Remaja Putri tentang Terapi Musik Klasik sebagai Pengurangan Nyeri Menstruasi Nurbaiti, Nurbaiti; Febrina, Ria
Prosiding Seminar Kesehatan Nasional Vol. 2 No. 1 (2023): Desember
Publisher : 3031-8572

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36565/prosiding.v2i1.179

Abstract

For young women, the incidence of dysmenorrhea is very disturbing in learning, even not following learning, it is difficult to concentrate because of the discomfort felt while menstruating, emotional conflicts, tension, anxiety. Dysmenorrhea that is not treated immediately can result in disturbances in daily activities or activities. day. One of the non-pharmacological treatments is the breathing relaxation method in combination with music. Music is an effective distraction technique where music can reduce physiological pain, stress and anxiety by diverting one's attention from pain. This study aims to determine the knowledge of young women about classical music therapy as a reduction in menstrual pain, this study uses a descriptive, this study was conducted at Baiturrahim Jambi Vocational School, the population in this study were all young women in Baiturrahim Vocational School totaling 139 students, samples taken in This study uses a total sampling technique. This research was conducted on January 12, 2022 at Baiturrahim SMK Jambi. The results achieved in this study, most of the respondents aged 15 years were 55 respondents (39.56%), 16 years old were 45 respondents (32.37%), 14 years old were 39 respondents (28.05%). While the knowledge of young women obtained by most of the respondents with sufficient knowledge of 88 (63.3%) and good knowledge of 51 (36.7%). The conclusion in this study is that the majority of adolescent girls are 15 years old and the knowledge of young girls is included in the sufficient category about the benefits of music therapy for reducing pain during menstruation (diesmenorrhea). It is recommended that young women can take part in activities that can provide knowledge, especially about health and it is hoped that the research team can carry out educational activities on a regular basis to provide knowledge to the community. 
Pengetahuan Remaja Putri tentang Terapi Musik Klasik sebagai Pengurangan Nyeri Menstruasi Nurbaiti, Nurbaiti; Febrina, Ria; Perwitasari, Tuhu
Jurnal Akademika Baiturrahim Jambi Vol. 13 No. 1 (2024): Maret
Publisher : Universitas Baiturrahim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36565/jab.v13i1.746

Abstract

For young women, the incidence of dysmenorrhea is very disturbing in learning, they don't even take part in learning, it is difficult to concentrate because of the discomfort they feel during menstruation, emotional conflict, tension, anxiety, dysmenorrhea which is not treated immediately, it can result in disruption in daily activities or activities . One of the non-pharmacological treatments is the method of breathing relaxation and in combination with music. Music is an effective distraction technique where music can reduce physiological pain, stress and anxiety by distracting someone from pain. This study aims to determine the knowledge of young women about classical music therapy as a reduction in menstrual pain, this study uses a designdescriptive, conducted at Baiturrahim Jambi Vocational School, the population of all young women at Baiturrahim Vocational School totaling 139 students, the sample was taken using a total sampling technique. The results achieved in this study were mostly 15 year old respondents with 55 respondents (39.56%). While the knowledge of young women was obtained by the majority of respondents with sufficient knowledge of 88 (63.3%). The conclusion in this study is that the knowledge of young women is included in the sufficient category regarding the benefits of music therapy in reducing pain during menstruation (dyesmenorrhea). It is recommended that young women take part in activities that can provide knowledge, especially about music therapy in reducing pain during menstruation
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA UNTUK BERKARIR DI SEKTOR KEUANGAN SYARI’AH FEBRINA, RIA; SARI, SARI
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4440

Abstract

The Islamic finance sector in Indonesia has continued to grow and has demonstrated significant development in recent years. This growth has created numerous opportunities within society, one of which is career opportunities. This study aims to identify the factors that influence students’ interest in pursuing a career in the Islamic finance sector using a quantitative approach. The method employed in this research is a survey conducted through an online questionnaire distributed via Google Forms. The sample consists of sixth- and eighth-semester students majoring in Islamic Economics and Islamic Banking in the cities of Duri and Tembilahan. The results indicate that understanding of Islamic finance, religiosity, career perception, and financial expectations have both partial and simultaneous effects on students' interest in pursuing a career in the Islamic finance sector. This study contributes to the theoretical discourse on career interest in the Islamic finance sector by integrating key influencing factors such as knowledge of Islamic finance, religiosity, perception, and financial expectations.
Korean loanwords in Indonesian; A corpus-based study Suhandano, Suhandano; Febrina, Ria; Isti'anah, Arina; Young, Hwang Who
Wacana, Journal of the Humanities of Indonesia Vol. 25, No. 3
Publisher : UI Scholars Hub

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

Abstract

The borrowing of foreign lexicon in Indonesian is well documented. However, to date, research on Korean loanwords has remained unavailable. Against the backdrop of the Korean Wave (hallyu), this paper discusses the phonological adaptation of Korean loanwords in Indonesian and the way these loanwords contribute to the Indonesian lexical landscape. By collecting data on Korean culture from a selection of Instagram and Twitter (now X) accounts from the Indonesian community, our corpus shows that besides nouns, Korean loanwords also include adjectives and verbs. We identified 52 loanwords related to the domain of popular culture, including film, music, and food. The different phonological systems of Korean and Indonesian determine the assimilation processes in the Indonesian vocabulary. Since this paper involves big data stored in a corpus, it has the capacity to provide new insight in the ways Korean loanwords and their phonological structure are integrated in Indonesian and become linguistically acceptable.