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INDONESIA
Jurnal Nirta: Studi Inovasi
Published by Nirta Learning Centre
ISSN : -     EISSN : 28076648     DOI : 10.61412
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
artikel penelitian dan pengabdian kepada masyarakat yang berfokus pada bidang keilmuan yaitu Pendidikan, Manajemen dan Pariwisata
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 194 Documents
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Pengaruh Pelatihan Profesional, Penghargaan Finansial, dan Nilai-Nilai Sosial Terhadap Minat Mahasiswa Akuntansi Berkarier Sebagai Akuntan Publik Mei Rafika Nurul Fauziah; Rispantyo
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.290

Abstract

Tujuan riset ini menganalisis pengaruh pelatihan profesional, penghargaan finansial, dan nilai-nilai sosial terhadap minat mahasiswa akuntansi untuk berkarier sebagai akuntan publik. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer sebagai sumber utama. Populasi dalam penelitian ini adalah Mahasiswa Akuntansi di beberapa perguruan tinggi swasta di Surakarta angkatan 2021-2022. Pengambilan sampel dilakukan menggunakan teknik purposive sampling, dengan jumlah responden sebanyak 79 mahasiswa. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autokorelasi, dan uji hipotesis menggunakan uji regresi linear berganda, uji F, uji t, uji R2. Dengan menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa: (1) Pelatihan Profesional berpengaruh positif signifikan terhadap Minat Mahasiswa Akuntansi Berkarier Sebagai Akuntan Publik, (2) Penghargaan Finansial berpengaruh positif signifikan terhadap Minat Mahasiswa Akuntansi Berkarier Sebagai Akuntan Publik, (3) Nilai-Nilai Sosial berpengaruh positif signifikan terhadap Minat Mahasiswa Akuntansi Berkarier Sebagai Akuntan Publik.
Pengaruh Kualitas Layanan Fiskus, Tingkat Pemahaman, Sanksi Pajak dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Pembayaran Pajak Kendaraan Bermotor Di Kabupaten Karanganyar Kharisma Ninggar Febriana; Hudi Kurniawanto
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

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Abstract

Indonesia sebagai negara berkembang perlu mengoptimalkan pendapatan negara untuk mewujudkan pembangunan berkelanjutan. Pajak, khususnya Pajak Kendaraan Bermotor (PKB), menjadi salah satu sumber penerimaan penting dalam meningkatkan kesejahteraan masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan fiskus, tingkat pemahaman wajib pajak, sanksi pajak, serta sosialisasi pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Karanganyar. Metode penelitian yang digunakan adalah asosiatif kuantitatif dengan pendekatan studi kasus. Data primer diperoleh melalui penyebaran kuesioner kepada 160 responden yang merupakan wajib pajak kendaraan bermotor roda dua dan roda empat. Analisis data dilakukan menggunakan uji regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas layanan fiskus, tingkat pemahaman, dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hal ini menegaskan bahwa pelayanan fiskus yang optimal, pemahaman pajak yang baik, serta penerapan sanksi yang tegas mampu mendorong kepatuhan wajib pajak. Sebaliknya, sosialisasi pajak tidak berpengaruh signifikan, yang mengindikasikan perlunya perbaikan strategi komunikasi dan media dalam menyampaikan informasi perpajakan. Kesimpulannya, peningkatan kepatuhan wajib pajak di Kabupaten Karanganyar lebih efektif dicapai melalui perbaikan layanan fiskus, edukasi perpajakan, dan penerapan sanksi yang konsisten dibandingkan hanya mengandalkan sosialisasi.
Pengembangan Media Siduwan (Siklus Hidup Hewan) Berbasis Pop-Up Book Untuk Melatih Kemampuan Berpikir Kritis Siswa Pada Mata Pelajaran Ipa Di Mis Hidayatussalam Fadillah Putri Adeana; Pangulu Abdul Karim; Aufa
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

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Abstract

This research was conducted based on the fact that the current science learning process is still dominated by lecture methods and focused solely on teacher attention, thus lacking critical thinking skills. Therefore, it is necessary to develop learning media such as SIDUWAN (Animal Life Cycle) based on Pop-Up Books, which can help train students' critical thinking skills. This study aims to (1) determine the validity of the development of SIDUWAN (Animal Life Cycle) based on Pop-Up Books, (2) determine the effectiveness of the development of SIDUWAN (Animal Life Cycle) based on Pop-Up Books, and (3) determine the effectiveness of the development of SIDUWAN (Animal Life Cycle) based on Pop-Up Books. The method used in this study was Research and Development (R&D). The development was conducted using the ADDIE model, which consists of five stages: Analysis, Design, Development, Implementation, and Evaluation. The subjects of this study were 33 fourth-grade students. The results of the study show that: (1) The level of validity can be seen from the results of the media expert validation assessment of 100% (Very Valid), and the material expert validation of 95% (Very Valid), (2) The level of practicality is found from the results of the teacher response questionnaire of 100% (Very) and the results of the student response questionnaire of 94.24% (Very Practical), (3) The level of effectiveness can be seen from the results of the comparison of the Pre Test and Post Test scores. The average Pre Test score is 40.9, while the average Post Test score increased to 73.7. The N-Gain test shows a value of 0.56 with the category "Medium" and the interpretation of the effectiveness of N-Gain shows a value of 56.42 with the category "Quite Effective". So it can be concluded that the SIDUWAN (Animal Life Cycle) media based on Pop-Up Book is quite effective in improving the critical thinking skills of fourth grade students of MIS Hidayatussalam. Keywords: Animal Life Cycle, Pop-Up Book, Critical Thinking
ANALISIS RASIO KEUANGAN TERHADAP LAPORAN KEUANGAN PT. MULIA BOGA RAYA,TBK. TAHUN 2023 Suryatama Mahardika
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

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Abstract

This article aims to find out the performance of PT. Mulia Boga Raya, Tbk in accordance with the company's financial statements for 2023 by analyzing liquidity ratios (current ratio and quick ratio), activity ratio (receivables turnover ratio, inventory turnover ratio, fixed asset turnover ratio and total asset turnover ratio), debt ratio (debt to assets ratio and debt to equity ratio) and profitability ratio (profit margin, return on equity, return on asset). The research method used is a qualitative descriptive method, namely by collecting, processing, analyzing and presenting data descriptively with a sample of financial statements of PT. Mulia Boga Raya, Tbk. for the 2023 financial year. The results of the research obtained that PT. Mulia Boga Raya, Tbk. in 2023 is a liquid company. This is evidenced by the company's performance through the analysis of liquidity ratios and activity ratios which shows that the company is able to pay off its short-term debts and is very efficient in carrying out its business operations and is able to convert its inventory into sales. Meanwhile, for the solvency ratio and profitability ratio of PT. Mulia Boga Raya, Tbk. in the 2023 financial year also showed a positive performance trend where the company has a good enough ability to fulfill its obligations, and is very effective in using its assets to generate profits, as well as efficient in managing operations and costs so that the company is able to generate very significant revenue and improve the company's financial capabilities by increasing equity or reducing debt
FAKTOR FAKTOR YANG MEMPENGARUHI PRODUKSI PADI DI KECAMATAN SINE KABUPATEN NGAWI Aprilian , Renggo; Parikesit Penangsang
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.295

Abstract

This study aims to analyze the factors influencing rice production in Tulakan Village, Sine District, Ngawi Regency during the period of 2015–2024. The research focuses on three key production inputs: land area, labor, and fertilizer usage. The study employs a quantitative descriptive approach using secondary data obtained from the Department of Food Security and Agriculture of Ngawi Regency. The data were analyzed using multiple linear regression assisted by SPSS software.The results indicate that simultaneously, land area, labor, and fertilizer significantly affect rice production. Partially, land area has a positive and significant influence, while labor and fertilizer show a negative effect, with varying degrees of statistical significance. The coefficient of determination (R²) of 0.802 suggests that 80.2% of the variance in rice production can be explained by the independent variables in this model, while the remaining 19.8% is influenced by other external factors not included in this study.The study concludes that optimizing land area is a crucial factor in increasing rice yields. Meanwhile, labor efficiency and fertilizer application require further evaluation to ensure they contribute more positively to productivity. These findings are expected to provide valuable insights for local pimprove agricultural performance.
Pengaruh Influencer, Brand Trust Dan Media Sosial Terhadap Repurchase Intention Bakso Mas Roy Cabang MERR Surabaya Muhammad Rizal Maulana; Ida Bagus Cempena
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
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Abstract

This study aims to analyze and examine the influence of Influencers, Brand Trust, and Social Media on Repurchase Intention at Bakso Mas Roy, MERR Surabaya branch. A quantitative method was used in this research, involving a sample of 100 respondents collected through questionnaires. The data analysis techniques applied included Descriptive Analysis, Instrument Testing, Classical Assumption Testing, and Hypothesis Testing using SPSS. The study was conducted from February to March 2025.The findings show that all indicators used in the research are valid and reliable. Based on the results of the Multiple Linear Regression analysis, the Social Media variable had the most dominant influence, while the Brand Trust variable showed the lowest influence. The T-test results indicate that Influencers have a significant partial effect on Repurchase Intention, Brand Trust also has a significant partial effect on Repurchase Intention, and Social Media has a significant partial effect on Repurchase Intention. The F-test results show that simultaneously, Influencers, Brand Trust, and Social Media significantly influence Repurchase Intention at Bakso Mas Roy, MERR Surabaya branch. Furthermore, the Coefficient of Determination (R²) test indicates that the independent variables explain 95.4% of the variation in Repurchase Intention, while the remaining 4.1% is influenced by other factors outside the model.
Pengaruh Beban Kerja, Lingkungan Kerja, dan Disiplin Kerja terhadap Loyalitas Karyawan melalui Kepuasan Kerja di PT. Sentratek Adiprestasi Surabaya Septiyan Intan Purnama; Wulan Purnamasari
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.298

Abstract

This study is intended to prove and analyze the influence of workload, work environment, and work discipline on employee loyalty through mediation variable work satisfaction at PT. Sentratek Adiprestasi Surabaya. Using a descriptive quantitative research method with a non-probability sampling technique using a saturated sampling technique with a sample size of 55 respondents. Data processing using SMARTPLS 4 software, the tests carried out were Validity Test, Reliability Test, Outer Model Test (Convergent Validity, Discriminant Validity, Composite Reliabity), InneModel Test (R-Square, F-Square, Path Analysis), and Hypothesis Test. The results of this study indicate 1) Workload has a positive and significant effect on Job Satisfaction with a P-Value of 0.000 <0.5. 2) Work Environment has a positive and significant effect on Job Satisfaction with a P-Value of 0.001 <0.5. 3) Work Discipline has a positive and significant effect on Job Satisfaction with a P-Value of 0.001 <0.5. 4) Workload has a positive and significant effect on Employee Loyalty with a PValue of 0.033 <0.5. 5) Work Environment has a positive and significant effect on Employee Loyalty with a P-Value of 0.012 <0.5. 6) Work Discipline has a positive and significant effect on Employee Loyalty with a P-Value of 0.002 <0.5. 7) Job Satisfaction has a positive and significant effect on Employee Loyalty with a P-Value of 0.000 <0.5.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT PADA PT. RAJAWALI TANJUNGSARI ENJINIRING Fatma Rizki Fauria; Varid Martah
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
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Abstract

This research was conducted at PT. Rajawali Tanjungsari Enjiniring, the purpose of this research is to determine whether the credit sales accounting information system has been running effectively and efficiently. The research method used is a descriptive method. While the benefits of this research are as a consideration and input related to the credit sales procedure at PT. Rajawali Tanjungsari Enjiniring to be better. In this study, the author uses primary data and secondary data such as interview results, observations and documentation as well as data on credit sales at PT. Rajawali Tanjungsari Enjiniring. An accounting system is a series of forms, records and reports that are arranged in a certain way to provide financial information needed by management and play an important role in making company decisions. The results of the study indicate that the credit sales accounting system at PT. Rajawali Tanjungsari Enjiniring has implemented a good accounting recording system and is in accordance with applicable accounting principles.
ANALISIS MANFAAT REBOISASI UNTUK PENGURANGAN KERUSAKAN ALAM DI DAERAH PESISIR PANTAI Muhammadd Wirayuda Hafiz; Nuni Asnita Barasa; Putri Elda Sari; Masleni Nasution; Sari Wulandari
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.302

Abstract

Reforestation of coastal areas is a key strategy in efforts to mitigate environmental damage, such as coastal abrasion, loss of mangrove habitat, and marine pollution, which threaten the sustainability of the ecosystem and the lives of coastal communities in Pantai Cermin, North Sumatra. This article analyzes the ecological and social benefits of the mangrove reforestation program and assesses its implementation from 2018 to 2024. Through a qualitative approach and literature study, research shows that reforestation not only improves coastal stability and reduces the risk of natural disasters, but also improves water and air quality, as well as increases people's environmental awareness. Despite challenges such as lack of funds, land conversion, and lack of oversight, a variety of strategic solutions have been implemented, including cross-sector collaboration and active community engagement. As a result, the area of mangrove areas rehabilitated has shown a positive trend, with a significant decrease in abrasion and an increase in the sustainability of marine biota habitats. This program proves that reforestation is an effective step in increasing the resilience and sustainability of coastal areas.
PERANG DAGANG DAN IMPLIKASINYA TERHADAP EKONOMI NEGARA BERKEMBANG Novan Wicaksana; Imsar
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.303

Abstract

Perang dagang antara Amerika Serikat dan Tiongkok sejak tahun 2018 telah mengguncang stabilitas perdagangan global dan membawa implikasi signifikan bagi negara berkembang. Penelitian ini bertujuan untuk menganalisis dampak perang dagang terhadap kondisi makroekonomi negara berkembang, dengan fokus pada aspek perdagangan, nilai tukar, investasi asing langsung (FDI), serta pertumbuhan ekonomi. Metode yang digunakan adalah studi pustaka, dengan mengkaji literatur akademik, laporan lembaga internasional seperti WTO, IMF, dan World Bank, serta publikasi resmi pemerintah. Hasil analisis menunjukkan bahwa perang dagang menimbulkan perlambatan perdagangan global, penurunan harga komoditas, serta pelemahan nilai tukar di banyak negara berkembang. Indonesia, misalnya, menghadapi penurunan harga ekspor komoditas utama dan tekanan pada kurs rupiah, sementara Vietnam justru diuntungkan dari relokasi industri. Fenomena ini dapat dijelaskan melalui teori trade diversion dan model Mundell-Fleming yang menggambarkan dampak eksternal terhadap kurs dan aliran modal. Negara berkembang merespons dengan berbagai kebijakan, mulai dari diversifikasi ekspor, reformasi regulasi, hingga kerja sama regional seperti RCEP. Secara keseluruhan, perang dagang AS–Tiongkok tidak hanya menjadi konflik bilateral, tetapi juga menciptakan dampak sistemik bagi negara berkembang. Efeknya bersifat asimetris: sebagian negara dirugikan karena struktur ekonominya rentan, sementara sebagian lain mampu memanfaatkan peluang. Dengan demikian, strategi adaptif menjadi kunci bagi negara berkembang untuk menjaga stabilitas makroekonomi di tengah ketidakpastian global.

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