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All Journal Performance : Jurnal Bisnis dan Akuntansi Indonesian Journal of Health Information Management Services (IJHIMS) IMPACT: Journal of Community Service
Aprilia, Sinta
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Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences

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PENGARUH GREEN ACCOUNTING, MEDIA EXPOSURE DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Aprilia, Sinta; Lasmini, Lilis; Puspitasari, Meliana
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4164

Abstract

This study aims to analyze the effect of Green Accounting, Media Exposure, and Leverage on Tax Aggressiveness in Healthcare sector companies for the period 2019-2023. The research method used is quantitative with analysis techniques (PLS-SEM) using SmartPLS. This study uses secondary data sourced from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). The results of the study indicate that Leverage has a positive and significant effect on Tax Aggressiveness, which means that the higher the leverage of a company, the more aggressive its tax strategy. Meanwhile, Green Accounting has a negative relationship with Tax Aggressiveness, but the effect is not significant, so it cannot be concluded that the implementation of Green Accounting actually suppresses tax aggressiveness. Media Exposure also does not show a significant effect on Tax Aggressiveness, which indicates that media attention does not necessarily affect the company's tax policy. The conclusion of this study is that leverage is the main factor in determining the company's tax aggressiveness, while Green Accounting and Media Exposure have not been proven to have a significant effect. Therefore, further research can explore other factors that have the potential to influence tax aggressiveness more comprehensively.
SOSIALISASI INFORMASI TERHADAP PROSEDUR PELAYANAN DAN PENANGAN KLINIS MEDIS PRATAMA TERHADAP JAMINAN KESEHATAN Syaputra, Reka Dwi; Ameliasasi, Dinda; Sari, Suci Junita; Sakoci, Siti; Oktarina, Ayu; Methania, Delara; Aprilia, Sinta; Nengsih, Elia Septia; Saputra, Romadan
Indonesian Journal of Health Information Management Services Vol. 4 No. 1 (2024): Indonesian Journal of Health Information Management Services (IJHIMS)
Publisher : APTIRMIKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33560/ijhims.v4i1.100

Abstract

BPJS Kesehatan di Indonesia memberikan jaminan kesehatan dan akses layanan kesehatankepada Warga Negara Indonesia, terutama bagi yang kesulitan finansial, untuk mewujudkan hak atas layanankesehatan bagi semua, termasuk kelompok miskin. Mereka juga memfasilitasi pelayanan klinis, mempercepatpengobatan, dan meningkatkan mutu layanan rumah sakit. kurangnya pemahaman masyarakat tentang BPJS 9Kesehatan dan prosedur yang terkait dengannya. Hal ini dapat mempengaruhi akses terhadap layanan kesehatan yang disediakan oleh BPJS Kesehatan. Diperlukan upaya sosialisasi dan edukasi yang lebih luas untukmeningkatkan pemahaman masyarakat terhadap manfaat, prosedur, dan layanan yang dapat diberikan oleh BPJSKesehatan.
Edukasi Hipertensi dalam Upaya Pencegahan Dini Penyakit Tidak Menular di Kabupaten Karanganyar Muslimin, Ahmad; Khotimah, Husnul; Aprilia, Sinta
IMPACT: Journal of Community Service Vol. 1 No. 1 (2025): Februari
Publisher : GEN ID

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60005/impact.v1i1.84

Abstract

Hypertension is a condition in which a person experiences an increase in systolic and diastolic blood pressure. Hypertension occurs from young to old age. Hypertension is the leading cause of death in the world. The results of the RISKESDAS survey show that the prevalence of hypertension reaches 34.1% with a target of 30.8%. These results are spread across various regions including Karanganyar Regency. Karanganyar Regency is one of the regencies with a high prevalence of hypertension. The results of 2018 data show that the number of hypertension in Karanganyar Regency aged 18 years and over reached 30,160 spread across 21 health centers in Karanganyar Regency and in 2019 increased to 72,165. The methods used in community service are blood pressure checks and hypertension education. The implementation procedure begins with registration, basic assessment, blood pressure checks, and hypertension education. The media used is a leaflet. The results of this activity obtained 15 participants with 33.3% having a history of hypertension and 46.6% when blood pressure checks showed hypertension results. Education is carried out by providing information on healthy lifestyle modifications and avoiding risk factors for hypertension. Uncontrolled hypertension can cause complications. This activity can be carried out continuously regarding education or counseling about hypertension
Co-Authors Ahmad Muslimin, Ahmad Ameliasasi, Dinda Chatarina Umbul Wahyuni Lilis Lasmini Methania, Delara Nengsih, Elia Septia Oktarina, Ayu Puspitasari, Meliana Reka Dwi Syaputra Sakoci, Siti Saputra, Romadan Sari, Suci Junita