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Menampilkan 1–10 dari 304 artikel
Pengaruh Fixed Asset Intensity dan Leverage terhadap Tax Management dengan Moderasi Profitability
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Tax Management refers to a company’s efforts to manage its tax obligations efficiently and legally in order to optimize net income. This study aims to examine the effect of Fixed Asset Intensity and Leverage on Tax Management, with Profitability as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research is conducted because tax management practices are considered to potentially influence corporate profitability and financial...
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PENGARUH SUBTITUSI TEPUNG PATI GANYONG TERHADAP RASA DAN TEKSTUR KUE BROWNIES
Jurnal Agrifoodtech
Vol 4
, No 2
(2026)
Indonesia merupakan negara yang kaya akan sumber daya alam, termasuk berbagai jenis umbi-umbian yang berpotensi dimanfaatkan sebagai bahan pangan alternatif, salah satunya adalah umbi ganyong. Penelitian ini bertujuan untuk mengetahui pengaruh substitusi tepung pati ganyong terhadap rasa dan tekstur brownies, serta tingkat kesukaan konsumen terhadap brownies. Penelitian ini menggunakan metode eksperimen dengan pendekatan kuantitatif. Perlakuan yang diberikan berupa substitusi tepung pati ganyong...
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Kekuatan Hukum Akta Perjanjian Kerjasama Yang Dibuat Di Bawah Tangan
Jurnal Akta Notaris
Vol 4
, No 2
(2025)
Penelitian ini membahas kekuatan hukum akta perjanjian kerja sama yang dibuat di bawah tangan antara Rumah Sakit Bethesda Yogyakarta dan Yakes Telkom Area Jawa Tengah–DIY. Perjanjian ini menimbulkan persoalan hukum ketika terjadi wanprestasi berupa keterlambatan penagihan sebesar Rp5.962.000 pada periode Juni–Agustus 2023. Permasalahan yang dikaji meliputi: (1) kekuatan hukum akta bawah tangan dalam perspektif hukum perdata, (2) efektivitas pembuktian akta bawah tangan dibandingkan akta otentik...
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Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang, dan Perputaran Total Aset Terhadap Profitabilitas
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses t...
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Analisis Efektivitas Desain User Interface Aplikasi JKN Mobile Berdasarkan Teori Usability Heuristic of UI Principles
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
This study evaluated the effectiveness of the JKN Mobile interface using Nielsen’s Usability Heuristic Principles to identify issues that affect clarity, consistency, and user navigation. The research applied a descriptive qualitative approach through interface observation and visual analysis, focusing on typography, layout, color usage, iconography, and feedback mechanisms. The findings showed that several essential elements of system status were not clearly presented, such as loading indicator...
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Penilaian Tingkat Kesehatan Bank Menggunakan Metode RGEC: Studi Pada PT Bank Mega Tbk Periode Tahun 2016-2023
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2025)
This study aims to analyze and evaluate the health level of PT Bank Mega Tbk during the 2016–2023 period using the Risk-Based Bank Rating (RGEC) method. This research employs a quantitative descriptive approach with an evaluative design. The data used are secondary data obtained from audited annual financial statements published by PT Bank Mega Tbk and the Indonesia Stock Exchange. The analytical method refers to regulatory provisions by Bank Indonesia and the Financial Services Authority, cover...
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Transformasi UMKM di Era Ekonomi Digital: Strategi Inovatif Menuju Kemandirian dan Daya Saing Global
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2025)
This study aims to explore the process of digital transformation and innovative strategies adopted by micro, small, and medium enterprises (MSMEs) in the context of the digital economy. The research focuses on understanding how micro MSME actors adopt digital technology, the challenges they face, and the implications for business independence and competitiveness. A qualitative descriptive approach with a single case study design was employed, focusing on one micro culinary MSME in Medan City. Da...
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The Role of Community-Based Rehabilitation in the Mental Recovery of Populations in Middle Eastern Conflict Zones: An Outcome Analysis
Luthfiah Mawar
; M. Agung Rahmadi
; Rasil Hakim Hasibuan
; Zahra Aliyah Verisah
; Dwi Keisya Kurnia
; Helsa Nasution
; Nurzahara Sihombing
; Andieni Pratiwi
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
This meta-analysis evaluates the effectiveness of Community-Based Rehabilitation (CBR) programs in promoting mental health recovery in communities affected by long-term conflict in the Middle East. Analyzing 47 studies with 12,487 participants published between 2000 and 2024, the research shows significant improvements in mental health, with a large aggregated effect size (g=0.83, 95% CI [0.76, 0.90]). Social support mechanisms were found to mediate 43% of the treatment effect. This study also h...
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The Knowledge of Hypertension Patients about Stroke Risk and Treatment at Santa Elisabeth Hospital Medan
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Hypertension substantially increases the risk of developing secondary conditions, including stroke, renal disease, coronary heart disease, and heart failure. Early management is therefore essential to prevent complications and adverse outcomes. Evidence indicates that untreated hypertension contributes to approximately 60% of stroke cases. Public knowledge regarding hypertension-related complications remains limited, and many individuals are unable to identify early signs of stroke the most comm...
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Sistem Informasi Instalasi Kabel Serat Optik Di Kabupaten Bangkalan Menggunakan Model Waterfall
Mukhlis Ainur Rahman
; Nuru Aini
; Nor Halimah
; Siti Nur Khofifah
; Devita Sari
; Naila Nataswa Juniar
; Ahmad Noor Alfinuha Shidiqqi Al Dafian
; Halimah, Nor
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Perkembangan sistem informasi seiring dengan kemajuan teknologi informasi yang signifikan, berperan dalam penyimpanan, pengelolaan, dan pendistribusian informasi. Salah satu contohnya adalah dalam pengelolaan data instalasi kabel serat optik. Dinas Komunikasi dan Informatika Bangkalan, sebagai instansi pemerintah, menghadapi tantangan dalam pencatatan data serat optik yang masih dilakukan secara konvensional menggunakan perangkat lunak Excel. Untuk mengatasi masalah ini, peneliti merancang dan m...
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