Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi
Nur Anita
Universitas Negeri Semarang
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Tax Avoidance of Mining Sector Companies Registered on The Indonesia Stock Exchange Melisa Dwi Kirnanda; Trisni Suryarini; Nur Anita
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.265-275

Abstract

This study aims to test and analyze the effect of deferred tax burden, thin capitalization, and financial distress on tax avoidance with managerial ownership as a moderating variable. It uses a quantitative approach. The population is mining companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique uses purposive sampling, which produces a sample of 73 analysis units. Data collection uses documentation techniques. Data analysis uses panel data regression and moderated regression analysis (MRA) with the Eviews 12 program as the analysis tool. The results of this study indicate that deferred tax burden does not affect tax avoidance; thin capitalization negatively affects tax avoidance, while financial distress positively impacts tax avoidance. Managerial ownership cannot moderate the effect of deferred tax burden and financial distress on tax avoidance. Managerial ownership can weaken the impact of thin capitalization on tax avoidance. The novelty is adding the deferred tax burden variable as an independent variable and choosing managerial ownership as a moderating variable. The financial distress variable is measured using the springate model.
IMPLEMENTASI DRIP IRRIGATION BERBASIS IOT DAN ENERGI SURYA PADA KELOMPOK TANI KUBIS Rizky Ajie Aprilianto; Subiyanto Subiyanto; Nur Anita; Fauzul Adzim; Faiq Mananul Faqih; Aisya Fathimah; Wildatul Afiah; Apriansyah Wibowo; I Gede Bagus Jayendra; Listiana Sukaesi; Bayu Adi Pambudi; Yohanes Lenaldo Sinaga; Febrian Adi; Muhammad Hilmi Farras
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2026): Inpress Vol. 7 No. 2 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i2.56109

Abstract

Irigasi yang efektif sangat penting untuk memenuhi kebutuhan air tanaman sekaligus mencegah penguapan berlebih dan kekurangan air. Praktik konvensional seringkali menyebabkan pemborosan air dan pupuk sehingga menurunkan efisiensi produksi pertanian, Kegiatan ini bertujuan untuk menerapkan sistem drip irrigation berbasis Internet of Things (IoT) dan energi terbarukan meningkatkan efisiensi penggunaan air dan nutrisi pada budidaya kubis di Kelompok Tani Bangkit Merbabu. Sistem ini mengintegrasikan sensor kelembapan tanah, suhu, dan kelembapan udara yang terhubung ke mikrokontroler untuk melakukan monitoring dan kontrol otomatis. Irigasi dan fertigasi dijadwalkan sesuai kebutuhan tanaman dengan mode otomatis. Hasil penerapan menunjukkan bahwa sistem fertigasi tetes berbasis IoT mampu meningkatkan efisiensi waktu kerja sebesar 80%, dibandingkan metode konvensional, dengan penghematan air mencapai 40%. Penerapan sistem ini menunjukkan potensi signifikan dalam mengoptimalkan sumber daya pertanian, meningkatkan produktivitas, serta mendukung penerapan pertanian presisi dan berkelanjutan berbasis energi terbarukan.
Co-Authors Aisya Fathimah Apriansyah Wibowo Bayu Adi Pambudi Faiq Mananul Faqih Fauzul Adzim Febrian Adi I Gede Bagus Jayendra Listiana Sukaesi Melisa Dwi Kirnanda Muhammad Hilmi Farras Rizky Ajie Aprilianto Trisni Suryarini Wildatul Afiah Yohanes Lenaldo Sinaga