Article Per Year (5 Year)
p-Index From 2021 - 2026
8.141
P-Index
This Author published in this journals
All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Konstitusi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Ilmiah Universitas Batanghari Jambi IJIE (Indonesian Journal of Informatics Education) Jurnal Akuntansi Aktual Eralingua : Jurnal Pendidikan Bahasa Asing dan Sastra EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) PRIVE: Jurnal Riset Akuntansi dan Keuangan Ensiklopedia of Journal Procuratio : Jurnal Ilmiah Manajemen JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Informatika Ekonomi Bisnis Bidayatuna: Jurnal Pendidikan Guru Mandrasah Ibtidaiyah Edulab : Majalah Ilmiah Laboratorium Pendidikan SUPERMAT (JURNAL PENDIDIKAN MATEMATIKA) Jurnal Ipteks Terapan : research of applied science and education Jurnal Konstitusi Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Jurnal Ilmiah Mahasiswa (JIMAWA) Journal of Innovation Research and Knowledge Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Ensiklopedia Research and Community Service Review Prosiding Seminar Nasional Pendidikan, Bahasa, Sastra, Seni, dan Budaya Jurnal Ekonomika Manajemen Dan Bisnis Indonesian Journal of Early Childhood : Jurnal Dunia Anak Usia Dini e-Jurnal Apresiasi Ekonomi Jurnal Informatika Ekonomi Bisnis Gudang Jurnal Multidisiplin Ilmu MOSIRAHA : Jurnal Pengabdian Farmasi Journal of Business Economics and Management Menulis: Jurnal Penelitian Nusantara Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Sari, Rr Putri Intan Permata
Universitas Putra Indonesia YPTK Padang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 59 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 59 Documents
Search

 1   2   3   4   5 
Analisis Pengungkapan Laporan Keuangan Pemerintah Daerah Ditinjau dari Akun Persediaan di Sumatera Putri Intan Permata Sari; Suhairi Suhairi; Nini Syofriyeni
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.190

Abstract

This study attemps to analyze disclosure of inventories account in local government financial statement (LGFS) regencies and cities in Sumatera in the year 2017 on the disclosure in PP 71/2010 Government Accounting Standards Number 5, as well as perceive the difference disclosure of a build up in inventories account on LGFS that obtains unqualified opinion, qualified opinion, disclaimer opinion, and knowing how the perception of BPK toward the disclosure of an inventories account. The data used in this research as many as 154 regencies and the cities that has been audited by BPK. Secondary data was used in the study in the form of audit report LGFS and PP 71/2010 as well as the primary data in an interview to the auditor team in BPK that it is processed using a method of content analysis. The research results show that BPK perception of inventory account disclosure is that there are still problems in inventory disclosure carried out by regional governments with different cases. In addition, there were 24 LGFS that had significant inventory value on their total assets including 22 LGFS obtained unqualified opinion and 2 LGFS obtained qualified opinion with an average inventory disclosure of 54.17%, but still get records by examiner regarding administration of inadequate inventories. The disclosure of inventories account in LGFS regencies and cities in Sumatera years 2017 has been good enough with an average of 55,38% with the highest percentage of disclosure in 100,00% and the lowest is 14,29%. In addition, there is no difference in the disclosure of inventories account on LGFS that obtained unqualified opinion and besides unqualified opinion.
The Influence of Managerial Ownership and Company Growth on Company Value through Institutional Ownership as a Moderation Variable Agam Mei Yudha; Yamasitha Yamasitha; Yosi Yulia; Putri Intan Permata Sari
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v7i2.1055

Abstract

This study aims to find out how much the discussion of Company Value through Institutional Ownership as a moderation variable: Managerial Ownership and Company Growth (In Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2016-2020). Data collection methods through ICMD and IDX sites and literature studies. The method of analysis used is regression analysis.The results of this study were obtained: (1) Managerial Ownership partially affects the Value of the Company (2) Company Growth partially has a significant effect on the Company Value (3) Managerial Ownership and Company Growth partially affects the Value of the Company (4) Managerial Ownership partially affects the Value of the Company with institutional ownership as a moderation variable (5)  The Company's growth partially has no significant effect on the Value of the Company with institutional ownership as a moderation variable (6) Managerial Ownership and Company Growth partially affect the Value of the Company with institutional ownership as a moderation variable.
Implementasi dan Akibat Hukum Penerapan Asas Lex Spesialis Derogat Legi Generalis terhadap Keistimewaan Aceh Titis Anindyajati; Winda Wijayanti; Intan Permata Putri
Jurnal Konstitusi Vol. 18 No. 3 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.031 KB) | DOI: 10.31078/jk1838

Abstract

 The contestation to National Election Act’s implementation or principle of lex specialis derogat legi generalis as rule’s problem reference to regional dispute in Aceh. This research is a normative legal related to Aceh Election and Qanun on Election. The crucial problem with existence of special rules of Aceh’s privilege are not set by threshold conditions. Lex specialis derogate legi generali’s principle cannot be used in election dispute will contradict the 1945 Constitution. The Election Act cannot be ruled as dispute basis to Constitutional Court. The principle can be applied to cases that requirements, so harmonious legal drafting becomes urgency to formalize a special judicial body.
Implementasi Tax on Food dalam Tanggung Jawab Negara Terhadap Hak Pangan Berdasarkan Putusan Mahkamah Konstitusi 39/PUU-XIV/2016 Intan Permata Putri; Rima Yuwana Yustikaningrum; Ananthia Ayu Devitasari
Jurnal Konstitusi Vol. 18 No. 2 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.237 KB) | DOI: 10.31078/jk1822

Abstract

After the Constitutional Court decision number 39/PUU-XIV/2016 concerning the Judicial Review of the Value Added Tax on Goods and Services and Sales Tax on Luxury Goods with problems related to the criteria for 11 types of food commodities not subject to Value Added Tax (VAT). However, in the a quo decision, the court expanded the meaning of 11 food commodities so that not only 11 commodities were not subject to VAT. This decision is important because it laid the foundation for guaranteeing the right to food which is the responsibility of the state. The problem is how Constitutional Court decision No. 39/PUU-XIV/2016 is implemented on the application of VAT on food commodities? How is the application of taxes on food commodities in various countries? This article is normative legal research using a conceptual approach and a comparative approach. The reference used in this article include decisions, books, journals, reports, and other references related to the issue of the right to food and the imposition of VAT on food commodities. This article concludes that first, after the Constitutional Court Decision, the Government issued the Minister of Finance Regulation No. 99/PMK.010/2020 which adds to the criteria for necessities to be 14 items. However, these criteria must constantly be evaluated and updated according to the dynamics of social, economic, nutritional, ecological, and other supporting variables; second, the tax imposed on food (tax on food) has been applied to several countries such as Denmark; Finland; Hungary; France. The amount of food that is subject to tax is of several types, such as alcohol, tobacco, foods high in sugar, salt, and saturated fat. The goal is to develop a healthy lifestyle in the community. However, none of the countries that have implemented a tax on food have included basic commodities as tax objects. The application of staples as goods subject to VAT is of course not in line with the constitution and the concept of tax on food that has existed so far.
Pengaruh Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Pada Outlet Ayam Bakar Irzah Cabang Serua Ciputat Tangerang Selatan Intan Permata Putri; Retno Wulansari
Jurnal Ilmiah Mahasiswa (JIMAWA) Vol 2, No 1 (2022): Jurnal Ilmiah Mahasiswa (JIMAWA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.97 KB) | DOI: 10.32493/jmw.v2i1.19218

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas produk dan harga terhadap keputusan pembelian pada Outlet Ayam Bakar Irzah Cabang Serua Ciputat Tangerang Selatan. Jenis penelitian ini adalah penelitian dengan metode asosiatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh konsumen yang pernah berkunjung dan membeli di Outlet Ayam Bakar Irzah. Jumlah sampel dalam penelitian ini adalah 96 responden. Teknik pengambilan sampel adalah accidental sampling. Metode pengumpulan data dalam      penelitian  ini adalah observasi, kuesioner dan studi kepustakaan. Teknik analisis data yang digunakan dalam penelitian ini adalah uji validitas, uji reliabilitas, uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji heterokedastisitas, uji autokorelasi, analisis regresi linear sederhana, analisis regresi linear berganda, analisis koefisien korelasi, analisis koefisien determinasi, pengujian hipotesis yaitu uji t dan uji f. Ada pengaruh Kualitas Produk secara parsial dengan nilai t = 12,226, ada pengaruh Harga secara parsial dengan nilai t = 11,776, ada pengaruh Kualitas Produk dan Harga secara simultan dengan nilai f = 79,607. Secara keseluruhan Kualitas Produk dan Harga mempengaruhi Keputusan Pembelian sebesar 63,1% dan sisanya sebesar 36,9% dipengaruhi oleh faktor lain. Dengan demikian dapat disimpulkan bahwa kualitas produk dan harga berpengaruh terhadap keputusan pembelian pada Outlet Ayam Bakar Irzah Cabang Serua Ciputat Tangerang Selatan. Kata Kunci: Kualitas Produk; Harga; Keputusan Pembelian
Pengaruh Ukuran Perusahaan dan Umur Perusahaan terhadap Manajemen Laba dengan CSR sebagai Variabel Intervening Fitri Yeni; Putri Intan Permata Sari; Nelvia Nelvia
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.575

Abstract

This study aims to determine how much influence firm size and firm age have on earnings management by disclosing corporate social responsibility as an intervening variable. The method of data collection is by observing the financial statements of manufacturing companies published on the Indonesia Stock Exchange in the 2015-2019 period. The analysis method used is path analysis and sample collection techniques is purposive sampling, with a sample 0f 33 companies. The data used in this study are the company's annual financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of this study found that firm size has no effect on corporate social responsibility as an intervening variable. There is no influence between firm age on corporate social responsibility as an intervening variable. Firm size affects earnings management. There is no influence between firm age on earnings management. There is an influence between corporate social responsibility on earnings management. Corporate social responsibility cannot mediate firm size on earnings management. Corporate social responsibility can mediate the firm age on earnings management.
Role Model Pengembangan Kurikulum Grass Root di Sekolah Dasar Yani Pratiwi; Sukiman Sukiman; Rohmi Triwulandari; Intan Permata Putri
Bidayatuna Vol 5 No 2 (2022): Oktober
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat - Islamic Institute of Syarifuddin Lumajang, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/bidayatuna.v5i2.1680

Abstract

Progress in the field of education must be able to improve the quality of students. To follow these developments, it is necessary to be accompanied by the development of learning curricula by schools to improve the quality of students by adjusting the circumstances in each school. There are many models of curriculum development that can be used in schools. The research method in this article is qualitative. This field research (Field Research) aims to analyze the curriculum development model applied by SD Negeri 104 Palembang. The research finding is that the curriculum development model applied by SD Negeri 104 Palembang refers to the national education curriculum and initiates curriculum development according to school needs. The curriculum development model applied is a grass root,  the initiatives and ideas come from the principal and teachers at the school. Teachers in schools form teams to develop or perfect the curriculum, either in one or several components or its entirety.
Relevansi Monisme dan Dualisme Bagi Pemberlakuan Perjanjian Internasional di Indonesia Intan Permata Putri; Rima Yuwana Yustikaningrum; Ananthia Ayu Devitasari
Jurnal Konstitusi Vol. 19 No. 3 (2022)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31078/jk1934

Abstract

The application of treaty is still influenced by different views on the approach chosen by Indonesia, whether monism or dualism. By using normative method, this study questions the relevance of monism-incorporation and dualism-transformation approaches in determining the application of treaty. Two key aspects will be reviewed, namely parliamentary approval and the drafting of national regulations to implement treaty. It concludes that the dichotomy of monism and dualism has various limitations, and is irrelevant for determining the application of treaty. Parliamentary approval is required for treaty application, both in monist and dualist countries. Several dualist countries have even sought parliamentary approval before ratification can take place. The formulation of national regulations is common in monist and dualist countries. Not to fulfill theoretical demands in line with the monism and dualism approaches, but to ensure harmonization and the ability of state to carry out its obligations.
Relevansi Monisme dan Dualisme Bagi Pemberlakuan Perjanjian Internasional di Indonesia Intan Permata Putri; Rima Yuwana Yustikaningrum; Ananthia Ayu Devitasari
Jurnal Konstitusi Vol 19, No 3 (2022)
Publisher : The Constitutional Court of the Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.978 KB) | DOI: 10.31078/jk1934

Abstract

The application of treaty is still influenced by different views on the approach chosen by Indonesia, whether monism or dualism. By using normative method, this study questions the relevance of monism-incorporation and dualism-transformation approaches in determining the application of treaty. Two key aspects will be reviewed, namely parliamentary approval and the drafting of national regulations to implement treaty. It concludes that the dichotomy of monism and dualism has various limitations, and is irrelevant for determining the application of treaty. Parliamentary approval is required for treaty application, both in monist and dualist countries. Several dualist countries have even sought parliamentary approval before ratification can take place. The formulation of national regulations is common in monist and dualist countries. Not to fulfill theoretical demands in line with the monism and dualism approaches, but to ensure harmonization and the ability of state to carry out its obligations.
ANALISIS SWOT FINANCIAL TEKNOLOGI PADA PERBANKAN SYARIAH DI ERA REVOLUSI INDUSTRI 4.0 SELFI HASTRIA NINGSIH; YULASMI YULASMI; PUTRI INTAN PERMATA SARI; PUTRI INTAN PERMATA SARI; FITRI YENI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 8, No 1 (2023): Januari - Juni 2023
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v8i1.285

Abstract

Revolusi Industri 4.0 sebagai salah satu revolusi dimana manusia mengalam erubahan yang drastic sepanjang hidup mereka. Revolusi industry 4.0 yang dikenal sebagai revolusi dengan melahirkan teknologi canggih yang mamp memudahkan manusia dalam menjalankan aktifitas kehidupan, salah satunya transaksi keuangan. Revolusi industry 4.0 yang terus berkembang menghasilkan berbagai jenis FinancialTechnologi yang kemudian menjalin kolaborasi dengan dunia perbankan termasuk perbankan syariah dalam memberika layanan terbaik kepada nasabah. Berbagai jenis fintech yang muncul dengan beragam layanan memaksa bank syariah memilih dan memilah fintech mana yang akan digunakan serta yang sesuai dengan ketentuat syariah. Dengan demikian perbankan syariah perlu melakukan sebuah analisis sederhana sepert SWOT untuk memenuhi menjalankan aktifitasnya. Berdasarkan hasil peneitian analisis SWOT Financial Teknologi Pada Perbankan Syariah di Era Revolusi Industri 4.0 menunjukan bahwa Perbankan syariah memiliki kekuata bahwa transaksi secara online dengan fintech mampu memberikan layanan yang baik serta menjangkau nasabah diberbagai penjuru Namun ketersedian internet yang tidak stabil menjadi suatu kelemahan yang membutuhkan solusi yang kongrit. Namun demikian banyaknnya masyarakat Indonesia yang menggunakan smartphone mereka untuk mengakses internet menunjukan bahwa peluang perbankan syariah untuk memberikan layanan perbankan kepada nasabah cukup besar. Meskipun ketersedian SDM untuk mencover semunya itu masih minim.
Co-Authors ., Fitrianti Ade, Frihapma Semita Afifatur Rahmi Agam Mei Yudha Ai Elis Karlinda Amelia Rizanti Amirah Fauziah Ananthia Ayu Devitasari Assalam, Mardho Tillahi Astri Hapsari Atikah, Dina Awam Mukhatam Riziq Berta Agus Petra Burhanudin Rais Charli, Chintya Ones Deni Saputra Deza Sri Rahayu Dodi Suryadi Ebi Abady Putri Elfiswandi, Elfiswandi Fadia Nur Amalia Faiza Izzata Aulia Fajriani Rahma Fitri Firdausi Nuzula Fitri Yeni, Fitri Fristiohady, Adryan Fuadi, Yasfian Alfi Husnah, Mutiah Jihan Salsabila Kamil, Nurhusna Kulsum Nur Hayati Lailaturahmi Latifah, Jihan M Lifrandana J Maulia Aryani Rofiqoh Meylani Pratiwi Muhamad Agil Dalla Ramadani Muhammad Fikri Ramadhan Muhammad Khudori Nabila, Sania Audy Nadia Putri Hanafi Nelly Prima Putri Nelvia Nelvia Nini Syofriyeni Nita Trinovitasari Novi Yuliati Novia Rahwatul H Nurhidayah, Nezy Nurhusni Olandari Mulyadi Putra, Ramdani Bayu Putri Ansari, Nurul Amanda Putri Hanifah Putri, Ebi Abady Putri, Nelly Prima Ramadhani, Dwi Suci Retno Wulansari Rifa'atul Mahmudah Rima Yuwana Yustikaningrum Rindy Citra Dewi Rohmi Triwulandari Ronni Andri Wijaya Rosa Citra Dewi Rozak, Abd. Safeta Weyla Samti Ardhania Sandya Kliana Kurnia Dewi SELFI HASTRIA NINGSIH Siti Sarah, Siti Suhairi Suhairi SUHARDI - Sukiman Sukiman Sukiman Titis Anindyajati Tri Ayu Parwati Umi Zahro Vahra Oktaladisa Vivi Nila Sari Wahdini Marta Wijayanti, Vita Winanda, Dea Jenia Winda Wijayanti Winna Rahma Julita Yamasitha Yani Pratiwi Yosi Puspita Sari Yulasmi Yulia Yosi Zainurika Irna