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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Sinkron : Jurnal dan Penelitian Teknik Informatika JURNAL PENDIDIKAN TAMBUSAI KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan TIN: TERAPAN INFORMATIKA NUSANTARA Eksos ABDI EQUATOR Journal of Nursing Science Update Jurnal Pengabdian Masyarakat Bangsa
Damayanti, Fera
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Analysis Implementation of Green Accounting in Medical Waste Management at RSUD dr. Agoesdjam Ketapang Adisty, Lyanti; Espa, Vitriyan; Damayanti, Fera
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.69306

Abstract

This study aims to determine how green accounting at RSUD dr. Agoesdjam Ketapang is implemented and what barriers are faced by RSUD dr. Agoesdjam Ketapang in implementing green accounting. The application of green accounting can provide information about the extent to which an organization has a positive impact or negative impact on the environment around it. This study is qualitative research with a case study approach. Data is collected by interviewing hospital employees and analyzing existing reports and relevant documents. This study shows that dr. Agoesdjam Ketapang Hospital has implemented the concept of green accounting, but the application has yet to be carried out perfectly.  Implementing green accounting in the hospital is also considered good, with minimal obstacles in managing environmental costs. RSUD Dr. Agoesdjam Ketapang is expected to identify costs following the Hansen and Mowen environmental cost concept. This is expected to provide more detailed information related to environmental costs and become a form of corporate accountability for the environmental costs that have been spent. What distinguishes this research from previous research is the location of the research site, which is at RSUD dr. Agoesdjam Ketapang, this study discusses the obstacles to the implementation of green accounting by RSUD dr. Agoesdjam.
Utilizing Instagram as a Social Commerce Marketing Strategy to Increase MSME Revenue Indira Alifya; Aswat, Ibnu; Damayanti, Fera
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): jIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2770

Abstract

At the moment, digital marketing is growing more rapidly than ever before, but through digital marketing a strategy is definitely needed so that revenue increases. However, previous research found that business people / entrepreneurs do not make the most of social media in their marketing strategies and do not realize the capabilities of existing social media. This research uses a qualitative approach with descriptive methods, aiming to gain insight related to the utilization of Instagram as a social commerce marketing strategy in increasing MSME revenues in the Lili Collection 31 case study. The data collection methods used are three, namely; observation, in-depth interviews and documentation studies. This research uses SWOT analysis to identify various factors both internal and external. The results of this study concluded that Lili Collection 31 has not been optimal and there is a need for improvement both in terms of understanding Instagram insights and marketing in attracting consumer interest.
The Effect of Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance Margaret, Eveline; Damayanti, Fera; Rusliyawati, Rusliyawati
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): jIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This study aims to examine the influence of tax knowledge, tax awareness, and tax sanctions on the compliance of Individual Taxpayers. The research uses a quantitative method with accidental sampling technique, involving 81 respondents who are Individual Taxpayers. Data was collected through questionnaires and analyzed using IBM SPSS Statistics 22 with a significance level of 5% or 0.05. The results show that tax knowledge does not have a positive effect on taxpayer compliance. This is due to the low level of tax knowledge among taxpayers, which reduces their motivation to fulfill tax obligations. On the other hand, tax awareness and tax sanctions have a positive effect on compliance. High awareness of the importance of taxes and the effective enforcement of sanctions are driving factors for taxpayers to be more compliant in fulfilling their obligations. This study highlights the importance of improving tax literacy and enforcing sanctions to enhance tax compliance rates.
The Effect of Capital Structure, Liquidity and Company Size on Profitability (Property and Real Estate Companies Listed on IDX in Period Of 2021-2023) Muzaki, Rifki Amrul; Damayanti, Fera; Espa, Vitryan
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): jIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

The Indonesian government has announced a policy regarding the plan to move the capital city to the National Capital (IKN), which is expected to affect the profitability of companies in the property and real estate sector. This study aims to determine and analyze the effect of capital structure, liquidity, and company size on the profitability of property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Looking through a quantitative approach, data is processed and analyzed using statistical methods. The results of the study indicate that company size has a positive effect while the debt to equity ratio (DER) and current ratio (CR) have a negative effect on company profitability. Investors should consider paying attention to the balance between the use of debt, liquidity, and efficiency of company size when evaluating investment prospects. Future research can expand the scope and variables to provide a more comprehensive understanding of the factors that influence profitability in a company.
Inovasi Edukasi : Pemberdayaan Siswa Sekolah Menengah Melalui IoT Learning Lubis, Imran; Tommy, Tommy; Siregar, Rosyidah; Syahputri, Nenna Irsa; Harahap, Herlina; Damayanti, Fera
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 12 (2024): Februari
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i12.750

Abstract

Kegiatan pengabdian kepada masyarakat dengan judul "Inovasi Edukasi: Pemberdayaan Siswa Sekolah Menengah Melalui IoT Learning" bertujuan untuk mengatasi kesenjangan antara tuntutan pasar kerja yang semakin kompetitif dan kurikulum pendidikan yang masih terfokus pada aspek tradisional di banyak sekolah menengah atas, terutama di sekolah di luar wilayah perkotaan yang sering mengalami keterbatasan sumber daya dalam mendukung pengajaran teknologi canggih seperti Internet of Things (IoT). Meskipun IoT memiliki potensi untuk memotivasi siswa dan memberikan pengalaman belajar yang interaktif, tantangan integrasi teknologi ini ke dalam kurikulum pendidikan tetap menjadi perhatian, terutama dalam hal pelatihan tambahan bagi guru dan siswa. Kegiatan ini, dilaksanakan di SMA Nur Azizi Tanjung Morawa, melibatkan 20 siswa dan mencakup metode penyampaian materi interaktif, demo simulasi IoT, dan praktikum langsung. Evaluasi menunjukkan bahwa 65% dari peserta berhasil dalam simulasi IoT, sedangkan sisanya mengalami kesulitan. Harapannya, hasil kegiatan ini memberikan solusi bagi institusi pendidikan dalam mengatasi tantangan pengajaran teknologi di era digital.
Pengaruh Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Beban Operasional Dan Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) Terhadap Non Performing Loan (NPL) Pada Bank Pembangunan Daerah di Indonesia Periode 2019 – 2023 Herlina, Herlina; Damayanti, Fera; Ikhsan, Syarbini
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1623

Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh variabel independen berupa Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Beban Operasional Dan Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) terhadap variabel dependen yaitu Non Performing Loan. Populasi penelitian ini berjumlah 27 Bank Pembangunan Daerah di Indonesia tahun 2019-2023. Penentuan sampel menggunakan metode purposive sampling sehingga memperoleh sampel sebanyak 27 BPD atau 71 data sampel penelitian. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode penelitian yang digunakan adalah metode analisis deskriptif kuantitatif dengan teknik analisis data yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Capital Adequacy Ratio berpengaruh negatif terhadap Non Performing Loan, Net Interest Margin berpengaruh positif terhadap Non Performing Loan, Beban Operasional Dan Pendapatan Operasional berpengaruh positif terhadap Non Performing Loan dan Loan to Deposit Ratio tidak berpengaruh terhadap Non Performing Loan.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN KAP, FEE AUDIT, DAN AGRESIVITAS PENGHINDARAN PAJAK TERHADAP AUDIT REPORT LAG Lestari, Cindy Putri Intan; Damayanti, Fera; Noviarty, Helisa
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1687

Abstract

Penelitian ini bertujuan untuk melakuksan uji dan analisis empiris terhadap pengaruh profitabilitas, solvabilitas, ukuran KAP, fee audit dan agresivitas penghindaran pajak terhadap audit report lag. Penelitian ini dilakukan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Sumber data yang digunakan adalah laporan keuangan perusahan sektor energi di BEI. Metode pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu, dari 74 populasi diambil 18 perusahaan yang menghasilkan 54 jumlah pengamatan. Analisis dalam uji ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan (1) Profitabilitas tidak berpengaruh terhadap audit report lag, (2) Solvabilitas berpengaruh positif terhadap audit report lag, (3) Ukuran KAP berpengaruh negatif terhadap audit report lag, (4) Fee Audit tidak berpengaruh terhadap audit report lag, dan (5) Agresivitas Penghindaran Pajak berpengaruh positif terhadap Audit Report Lag
Co-Authors ., Rusliyawati Adisty, Lyanti Ardhi, Qisthi Ardimansyah Ardimansyah, Ardimansyah Aswat, Ibnu Devi Permata Sari Espa, Vitryan Fabiola, Rivanka Wana Fariyanda, Rosan Harahap, Herlina Hasibuan, Ade Zulkarnain Helisa Noviarty Herlina Herlina Ikhsan, Syarbini Imran Lubis Indira Alifya Julianti, Erna Khairunnisa Khairunnisa Lestari, Cindy Putri Intan Margaret, Eveline Muzaki, Rifki Amrul Putra, Novrialdi Budi Putra, Reza Ananda Raki, Endah Yuli Astuti Rismayanti Rismayanti Rudy Kurniawan Setiani Asih, Munjiat Siregar, Rosyidah Sri Sat Titi Hamranani Supardi Supardi Syahputra Danur, Rudy Syahputri, Nenna Irsa Tiarani, Rani Tommy, Tommy Vitriyan Espa Yantiana, Nella Yuniarsih, Eka