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PE PENGARUH PERSEPSI DAN PENGETAHUAN PERPAJAKAN TERHADAP MINAT KARIR MAHASISWA AKUNTANSI SEBAGAI AKUNTAN PAJAK Uswatun Hasannah; Permata, Amelia
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.7142

Abstract

This study aims to determine the effect of perception and knowledge of taxation on the career interests of accounting students in choosing to be tax accountants. This study uses quantitative methods and primary data from sampling active accounting students at the State University of Surabaya. Data collection in this study was carried out through the distribution of Google Form questionnaires using purposive sampling techniques, which obtained data from 75 respondents. Data analysis used multiple linear regression test. The results of this study indicate that perception and knowledge of taxation have a partial and simultaneous effect on the career interests of accounting students to become tax accountants. Keywords: Perception; Tax Knowledge; Career Interest of Accounting Student; Tax Accountant
Pengaruh Independensi Dewan Komisaris dan Kepemilikan Institusional terhadap Kinerja Perusahaan Sektor Barang Industri yang Terdaftar BEI Tahun 2023 Anggraeni, Dewi; Permata, Amelia; Salsabilah, Dzakiyah; Kusumaningtias, Rohmawati; Kusumaningsih, Ambar
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.27987

Abstract

Studi ini membahas pengaruh independensi dewan komisaris dan Peran kepemilikan institusi dalam menentukan kinerja perusahaan sektor barang industri yang tercatat di BEI pada tahun 2023. Kajian ini dilatarbelakangi oleh urgensi penerapan tata kelola perusahaan yang optimal guna mendukung pemulihan ekonomi pasca pandemi serta merespons regulasi terbaru terkait struktur pengawasan korporasi. Tujuan utama dari studi ini merupakan untuk mengevaluasi dampak independensi dewan komisaris terhadap kinerja perusahaan dalam konteks dinamika industri dan perubahan regulasi, serta menganalisis kontribusi kepemilikan institusional sebagai mekanisme pengawasan strategis terhadap kinerja finansial. Studi ini menerapkan pendekatan kuantitatif dengan rancangan penelitian asosiatif. Sampel penelitian mencakup 36 perusahaan yang telah dipilih lewat teknik purposive sampling, adapun data yang digunakan didapatkan dari laporan tahunan perusahaan. Regresi linier berganda menghasilkan bukti bahwa kedua variabel tersebut independen tidak memiliki dampak yang berarti terhadap Return on Assets (ROA). Temuan ini mengindikasikan perlunya penguatan efektivitas pengawasan eksternal dalam meningkatkan kinerja keuangan jangka pendek perusahaan.
A PRAGMATIC ANALYSIS: IMPOLITENESS STRATEGY IN FAST X MOVIE (2023) Permata, Amelia; Wardina, Aqilah Balqis; Azriel G., Putu Rafli; Pamungkas, Rayhan Ramadhanu; Pinshella Amri, Shaqila Filly
ELITERATE : Journal of English Linguistics and Literature Studies Vol 5, No 1 (2025): ELITERATE : Journal of English Linguistics and Literature Studies
Publisher : Faculty of Languages and Literature, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/eliterate.v5i1.79759

Abstract

This study examines the use of impoliteness strategies in the film Fast X (2023) by analyzing how characters employ language to express conflict, power, and social tension. While language generally functions to maintain harmony and build relationships, real-life communication often includes moments where speakers violate politeness norms, intentionally or unintentionally threatening another person’s social image. To understand these dynamics, this research applies Culpeper’s (2005) impoliteness framework, supported by recent developments in impoliteness studies, to identify and classify instances of face-threatening behaviour in the film. Using a qualitative descriptive method by Creswell & Creswell (2017), the analysis focuses on selected dialogues that demonstrate explicit forms of verbal aggression, such as positive impoliteness, negative impoliteness, sarcasm or mock politeness, bald on-record impoliteness, and withhold politeness. Findings aim to show how impoliteness in cinematic dialogue contributes not only to character development and narrative conflict but also reflects broader patterns of human interaction where dominance, resistance, and emotional intensity shape communication. This study is expected to enrich pragmatic research on film language and to help future researchers on analyzing impoliteness strategies.