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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Abdi Masyarakat Indonesia
Febriyanti, Shella
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Engineering Public Health

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Penguatan Disiplin Siswa melalui Kegiatan Sosialisasi Dampak Negatif Gadget di SMK Muhammadiyah 1 Ciputat: Upaya Preventif dalam Dunia Pendidikan Febriyanti, Shella; Fitri, Nurul; Oktofia, Erna; Qisthi, Amara; Suhaeti, Suhaeti; Mardiah, Mardiah; Miftuhatis, Ina; Sulistia, Fransiska; Ar-Razy, Fadil Muhammad; Fadli, Faisal
Jurnal Abdi Masyarakat Indonesia Vol 5 No 5 (2025): JAMSI - September 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.2099

Abstract

Pelajar SMK Muhammadiyah 1 Ciputat menghadapi permasalahan rendahnya kedisiplinan dalam penggunaan gadget serta kurangnya kepedulian terhadap kebersihan lingkungan sekolah. Untuk menjawab permasalahan tersebut, tim Kuliah Kerja Nyata (KKN) melaksanakan dua program utama, yaitu edukasi disiplin digital melalui sosialisasi tata tertib, pelatihan soft skill, bimbingan belajar, literasi digital, serta psikososial dan konseling siswa; dan program peduli lingkungan melalui sosialisasi pengelolaan sampah, pembuatan tempat sampah dari galon bekas, serta penanaman pohon. Kegiatan ini menggunakan pendekatan partisipatif melalui keterlibatan aktif siswa dan guru dalam setiap sesi pelatihan dan praktik langsung. Hasil kegiatan menunjukkan peningkatan kesadaran siswa terhadap penggunaan gadget yang bijak dan perubahan perilaku yang lebih disiplin di lingkungan sekolah, serta terciptanya lingkungan sekolah yang lebih bersih dan hijau. Program ini berdampak pada terbentuknya karakter siswa yang lebih bertanggung jawab dan peduli terhadap tata tertib serta kelestarian lingkungan sekolah.
Indonesian Capital Market Response to Tax Reforms: An Integrated Event Study Analysis with Methodological Robustness Febriyanti, Shella; Ningsih, Sri Setia
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3403

Abstract

This study examines how Indonesia’s capital market responds to major tax reforms, which hold the potential to influence investor behavior through shifts in risk perception, growth expectations, and confidence in fiscal direction. Using an event study approach, the analysis evaluates market reactions to ten key tax policies through mean-adjusted and market model return estimations. The sample consists of 29 listed companies across multiple sectors, producing 290 Cumulative Abnormal Return (CAR) observations. The testing process includes abnormal return calculations, t-statistics, the proportion of positive reactions, and several robustness checks to validate consistency across different event windows. The findings indicate that average CAR values are generally close to zero, with most policy events showing limited statistical significance. Policies that enhance business certainty, such as the Job Creation Law and the Harmonization of Tax Regulations Law (HPP), tend to generate clearer positive reactions. In contrast, policies that raise tax burdens or are associated with the pandemic show negative or insignificant effects. Sectoral results reveal that energy and mining tend to be more stable compared to infrastructure. The study is limited by its sample size and short-term focus, suggesting the need for broader sector inclusion, volatility-based or machine learning approaches, and macroeconomic or sentiment variables in future research
Co-Authors Ar-Razy, Fadil Muhammad Fadli, Faisal Fitri, Nurul Mardiah Mardiah Miftuhatis, Ina Oktofia, Erna Qisthi, Amara Sri Setia Ningsih, Sri Setia Suhaeti, Suhaeti Sulistia, Fransiska