Article Per Year (5 Year)
p-Index From 2019 - 2024
1.037
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Vokasi Jurnal Pendidikan Akuntansi Indonesia Ilomata International Journal of Tax and Accounting Borneo Journal of Pharmacy
Rumiyati Rumiyati
Universitas Gadjah Mada
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PEER-REVIEW ASSESSMENT DAN LUARAN PEMBELAJARAN MAHASISWA PADA MATA KULIAH PRAKTIKUM PERPAJAKAN Rumiyati Rumiyati
Jurnal Pendidikan Akuntansi Indonesia Vol 18, No 1 (2020): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1135.066 KB) | DOI: 10.21831/jpai.v18i1.32103

Abstract

Penelitian ini bertujuan untuk mengetahui: 1) apakah ada hubungan antara metode penilaian dengan luaran pembelajaran mahasiswa yang ditunjukkan dengan nilai ujian akhir mata kuliah praktikum perpajakan 2) apakah self-esteemdapat memoderasi hubungan antara metode penilaian peer-reviewdengan luaran pembelajaran mahasiswa. Penelitian ini merupakan penelitian eksperimen. Populasi dalam penelitian ini adalah 84 mahasiswa Diploma III Akuntansi. Data dikumpulkan dengan menggunakan kuesioner dan dokumentasi. Uji prasyarat analisis meliputi uji validitas, realibitas instrumen kuesioner, normalitas, multikolinearitas, dan heterokedastisitas. Teknik analisis data yang digunakan adalah regresi liniear berganda. Hasil penelitian ini menunjukkan bahwa: 1) peer-review assessment  memiliki hubungan dengan luaran pembelajaran mahasiswa 2) self-esteemgagal memoderasi hubungan tersebut.
Developing Kopaja.id as a fun online learning in general tax conditions topic Rumiyati Rumiyati; Dianila Oktyawati
Jurnal Pendidikan Vokasi Vol 10, No 3 (2020): November
Publisher : ADGVI & Graduate School of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpv.v10i3.36023

Abstract

Kopaja.id as online learning had developed in 2019, and KOPAJA is an acronym for “Kompas Pajak Ajaib” which means magically direct taxes. It is also expected to provide a fun learning for students. This research is to provide an online fun learning to students who want to learn tax anytime and anywhere. This research is follow-up research using the research and development (RD) method to reach the Technology Readiness Level (TRL) for applied research. The development of an application system has been carried out based on a website with the address https://kopaja.id which can be accessed and used for learning from taxation courses. User testing with the Perceived Usability Website instrument was developed by Wang and Senecal. The research sample is from 55 students of DIV Public Sector Accounting, Department of Economics and Business, Vocational College, Universitas Gadjah Mada. The test results show that the website system is functioning correctly, and user ratings show that the website has easy navigation, speed of access, and is comfortable to explore. However, interaction with users is still not optimal. The result of self-measurement on the achievement of Technology Readiness Level reaches TRL 6 in 1- 9 scale.
Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia) Dianila Oktyawati; Hilda Octavana Siregar; Rumiyati Rumiyati
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.718

Abstract

Companies facing financial crises tend to manipulate reported earnings in unfavorable markets. Earnings management is an effort to manage earnings by managers to meet the expected profit level to obtain personal gain. The Covid-19 pandemic has caused the government to issue various tax incentives that individuals and companies can utilize. Under these conditions, management as an internal party can manage earnings to meet its expectations. This study examines differences in earnings management before and during the Covid-19 pandemic and the effect of earnings management on tax aggressiveness. The data from this study are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sampling method is purposive sampling. The analytical method used is the comparative test and multiple regression analysis. The results of this study are the same in the level of tax avoidance, accrual earnings management, and actual management before and during the Covid-19 pandemic. This study also concludes that real earnings management negatively affects tax aggressiveness, while accrual earnings management does not. This research indicates that the government needs to increase supervision and control over the possible tax avoidance that companies can carry out. While accrual earnings management does not. This research indicates that the government needs to increase supervision and control over the possible tax avoidance that companies can carry out. While accrual earnings management does not. This research indicates that the government needs to increase supervision and control over the possible tax avoidance that companies can carry out.
GC-MS Analysis of Bioactive Compounds in Ethanol and Ethyl Acetate Fraction of Grapefruit (Citrus maxima L.) Rind La Ode Muhammad Andi Zulbayu; Endang Lukitaningsih; Rumiyati Rumiyati
Borneo Journal of Pharmacy Vol. 4 No. 1 (2021): Borneo Journal of Pharmacy
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/bjop.v4i1.1665

Abstract

The grapefruit (Citrus maxima L.) is a plant known by the public as a fruit consumed with various properties. This plant's use is well known, such as antioxidants, enhancing immunity, anti-aging, and antibacterial properties. This study aimed to identify and analyze the chemical compounds contained in C. maxima rind. The extract was obtained by the maceration method using ethanol and ethyl acetate as solvents. The fractionation process was carried out by Column Chromatography. Observation of thin-layer chromatography profiles with UV lamps 254 and 366 nm. Analysis of chemical compound components using GC-MS and data interpretation based on the Wiley 7.0 data library. The interpretation results of the EF1 fraction were β-copaen-4-α-ol, pentadecanoic acid, hexadecanoic acid, tetradecanoic acid, dotriacontane, osthol, 2H-1-benzopyran-2-one, 7-methoxy-8-(3-methyl-2-oxobutyl), furfural, 6-(2,3-Dihydroxy-3-methylbutyl)-7-methoxycoumarin, and 6-(iodomethyl)-5-methyl-4-oxahexanolide. The chemical compounds identified in EAF2 were 1-octadecanol, decane, tetracosane, hexacosane, and 1,2-benzenedicarboxylic acid (2-ethylhexyl) ester. It can be concluded that these compounds have biological and pharmacological activities.
Cytotoxic Effect of the Paku Atai Merah (Angiopteris ferox Copel) Fraction on MCF-7 and HeLa Cells and its Compound Profile by GC-MS Syamsu Nur; Andi Nur Aisyah; Endang Lukitaningsih; Rumiyati Rumiyati; Alfat Fadri; Marwati Marwati
Borneo Journal of Pharmacy Vol. 5 No. 1 (2022): Borneo Journal of Pharmacy
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/bjop.v5i1.2943

Abstract

Cancer is a condition of abnormal cell proliferation of tissue cells in the body that becomes malignant. It can attack other parts of the body and affect the normal function of the body organs. The sample used in this study was tubers of paku atai merah (Angiopteris ferox Copel), then extracted using 96% ethanol eluent to obtain a thick extract. The ethanolic extract of A. ferox was fractionated using column chromatography to get the active fraction to characterize the compound using thin-layer chromatography and gas chromatography-mass spectroscopy (GC-MS) and tested its cytotoxic effectiveness on MCF-7 and HeLa cancer cells. The results of this study were obtained from fractionation using the column chromatography method to get sub-fraction C and the results of compound characterization using GC-MS and obtained variations in the class of compounds contained in the sample: amino acids, glucosinolates, alkaloids, flavonoids, and terpenoids. Based on the cytotoxic effect test of sub-fraction C on MCF-7 cells, the results obtained moderate cytotoxic effects with an IC50 value of 61.027 µg/mL, and HeLa cells had an IC50 value of 521.03 µg/mL, which was categorized as having a weak cytotoxic effect. Based on the results obtained from this study, it can be concluded that sub-fraction C of A. ferox tubers has a cytotoxic effect on MCF-7 cells to be used as a reference for tracing pure compounds from A. ferox tuber.
Co-Authors Alfat Fadri Andi Nur Aisyah Dianila Oktyawati Dianila Oktyawati Endang Lukitaningsih Hilda Octavana Siregar La Ode Muhammad Andi Zulbayu Marwati Marwati Syamsu Nur