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All Journal Journal of Appropriate Technology for Community Services JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) International Journal of Business, Law, and Education
Wiriatmaja, Nuraini Ulya
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Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Social Sciences Other

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The Impact of Financial Technology and Virtual Customer Service on Customer Satisfaction Mentari, Theresia; Setiawan, Ricky Yunisar; Wiriatmaja, Nuraini Ulya; Hutauruk, Joseph Reynaldo; Muhyiansyah, Ahmad Rafli; Rahman, Nita
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.916

Abstract

This study was conducted to examine the effect of Financial Technology, Virtual Customer Service on Customer Satisfaction. This study uses a quantitative approach using primary data obtained from the results of a questionnaire and measured using a Likert scale. The population in this study were BRI Unit Cilik Riwut customers who used Financial Technology and Virtual Customer Service. The sample used in this study are 177 respondents who were determined using the Nonprobability Sampling method with Purposive Sampling type. This study uses the PLS-SEM analysis method which is processed with the SmartPLS 3.2.9 program. The results of this study indicate that Financial Technology partially has a positive effect on Customer Satisfaction and Virtual Customer Service partially have a positive effect on Customer Satisfaction. It is expected to add other variables and indicators that can affect customer satisfaction in order to obtain new and accurate research results.
Profitabilitas Dan Leverage: Apakah Berperan Dalam Memprediksi Tax Avoidance? Wiriatmaja, Nuraini Ulya; Agus Satrya Wibowo; Ricky Yunisar Setiawan; Simamora, Lamria
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 11 No 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2248

Abstract

The purpose of this study is to analyze the role of Profitability and Leverage in predicting Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method applied is a quantitative method with multiple linear regression approaches. This study uses a population of 59 companies with a total sample of 295. The data utilized is secondary data in the form of annual financial reports of manufacturing companies published during the 2019-2023 period. The results prove that profitability negatively affects tax avoidance. Meanwhile, leverage affects tax avoidance positively and significantly. Profitability and leverage have an impact in predicting tax avoidance positively, simultaneously and significantly.
Pelatihan dan Pembelajaran Tumbuhan Melalui Herbarium Kering di Kelas 5 SD Negeri Patung Oksal, Efriyana; Wiriatmaja, Nuraini Ulya; Lawrence, Yoel; Zadrax, Adellino; Seda, Ananda Putri; Situmorang, Larissa Kristina T.T.; Sidauruk, Christina; Sianturi, Dody Jhonatan Wilfiez; Manalu, Mely Grace Manalu; Riansyah, Irza; Kibtiyah, Maryatul; Gloria, Meilina; Ayu, Yulia Agustina; Maulida, Maulida; Seprianto, Seprianto
Journal of Appropriate Technology for Community Services Vol. 6 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jattec.vol6.iss2.art4

Abstract

This service aims to increase the understanding of grade 5 students at SD Negeri Patung about plant diversity through training and introduction to the herbarium. The problem faced is students' lack of knowledge about plant types and the importance of conservation. The methods used include the first stage of socialization of herbarium activities and the second stage of dry herbarium training. The results of the service show an increase in student's knowledge about plant classification, as well as skills in collecting and preserving plant specimens. As many as 80% of students showed high enthusiasm and were able to explain the process of making a herbarium well. In conclusion, this training not only increases students' knowledge about plants but also fosters a sense of love for the environment. The use of herbarium as a learning tool has proven effective in introducing the concept of biodiversity to the younger generation. It is hoped that this program can be implemented on an ongoing basis to support environmental education in elementary schools.
Co-Authors Agus Satrya Wibowo Ayu, Yulia Agustina Gloria, Meilina Hutauruk, Joseph Reynaldo Kibtiyah, Maryatul Lamria Simamora, Lamria Lawrence, Yoel Manalu, Mely Grace Manalu Maulida, Maulida Mentari, Theresia Muhyiansyah, Ahmad Rafli Oksal, Efriyana Rahman, Nita Riansyah, Irza Ricky Yunisar Setiawan Seda, Ananda Putri Seprianto, Seprianto Sianturi, Dody Jhonatan Wilfiez Sidauruk, Christina Situmorang, Larissa Kristina T.T. Zadrax, Adellino