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Pertanggungjawaban Notaris Dalam Tindak Pidana Penipuan Pembuatan Akta Perjanjian Pengikatan Jual Beli (Studi Kasus Putusan Nomor 379 K/PID/2021)
Jurnal Akta Notaris
Vol 4
, No 2
(2025)
Notaris merupakan pejabat umum yang memiliki kewenangan untuk membuat akta autentik sebagai alat bukti dengan kekuatan hukum sempurna. Namun dalam praktik, notaris tidak jarang terseret perkara pidana ketika akta yang dibuatnya digunakan sebagai sarana tindak pidana. Fenomena tersebut tampak dalam Putusan Mahkamah Agung Nomor 379 K/Pid/2021.Rumusan masalah dalam penelitian ini meliputi: 1.Apa saja faktor-faktor yang menjadi sebab adanya tindak pidana penipuan dalam pembuatan akta perjanjian peng...
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The Effect of Deep Breathing Techniques on Reducing Menstrual Related Stress Among Students of SMPN 2 Rambutan, Banyuasin Regency
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Stress among early adolescent girls in junior high school is an increasing health concern due to academic demands, social pressure, digital exposure, and menstrual related discomforts. Complementary interventions such as deep-breathing techniques offer a simple method that can be implemented in school settings to rapidly reduce stress. This study aimed to examine the effect of deep-breathing techniques on menstrual related stress among ninth-grade female students at SMPN 2 Rambutan, Banyuasin Re...
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Perbandingan Kenaikan Berat Badan pada Pasien yang Menggunakan KB suntik 1 Bulan dengan KB suntik 3 Bulan di Bidan Praktik Mandiri Wilayah Kerja Puskesmas Kragilan Serang, Banten Tahun 2023
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Weight gain can be a concern for some women, with some considering a body conforming to specific beauty standards as an ideal or desired goal. The use of progesterone hormone injections, which affect the appetite control center in the hypothalamus, can increase appetite and potentially lead to weight gain. This research employs a descriptive-analytical method with a quantitative approach conducted at the Independent Midwife Practice in the working area of the Kragilan Serang Community Health Cen...
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The Effect of ESG on Financial Distress with Gender Diversity Moderating
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress...
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Pengaruh Struktur Kepemilikan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested u...
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Evaluasi Tingkat Komponen Dalam Negeri (TKDN) pada Pekerjaan Elektrikal Proyek Konstruksi Bangunan Gedung Pemerintah: Studi Kasus delapan Proyek
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Penelitian ini bertujuan untuk mengevaluasi implementasi Tingkat Komponen Dalam Negeri (TKDN) pada pekerjaan elektrikal proyek konstruksi bangunan gedung pemerintah di Indonesia. Metode yang digunakan adalah pendekatan kuantitatif deskriptif–evaluatif melalui studi kasus pada delapan lokasi proyek pemerintah. Evaluasi dilakukan terhadap capaian TKDN pada pekerjaan MVMDP, LVMDP, pemasangan kabel, pencahayaan, genset, trafo distribusi, dan biaya transportasi berdasarkan dokumen kontrak dan ketentu...
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Hubungan Asupan Protein dan Kebiasaan Merokok terhadap Kebugaran Jasmani (VO2maks) pada Atlet Sepak Bola Persela Football Academy (PFA) U-18
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Physical fitness is a fundamental determinant of athletic performance and is strongly influenced by dietary intake and lifestyle behaviors. Adequate protein consumption is essential for muscle development and energy metabolism, whereas smoking has detrimental effects on lung function and aerobic capacity. This study aimed to explore the relationship between protein intake and smoking habits with physical fitness, measured by maximal oxygen uptake, among athletes of Persela Football Academy under...
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Assessing the Contribution and Effectiveness of Motor Vehicle Taxes in Enhancing Regional Revenue: Evidence from Central Java Province
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Cen...
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Integrating Fully Homomorphic Encryption and Zero-Knowledge Proofs for Efficient Verifiable Computation
Journal of Computing Theories and Applications
Vol 3
, No 3
(2025)
Fully Homomorphic Encryption (FHE) enables computation on encrypted data with end-to-end confidentiality; however, its practical adoption remains limited by substantial computational costs, including long encryption and decryption times, high memory consumption, and operational latency. Zero-Knowledge Proofs (ZKPs) complement FHE by enabling correctness verification without revealing sensitive information, although they do not support encrypted computation independently. This study integrates bo...
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Analisis Sentimen Terhadap Isu Pemblokiran Thrifting Pada Platform TikTok Menggunakan Bidirectional Long Short-Term Memory
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
The development of social media platforms like TikTok has created new spaces for digital economic activities, including the practive of thrifting, which has now become a trend among the public. However, government policies that block these activities have sparked various public reactions. This study aims to analyze public sentiment regarding the issue of thrifting bans on the TikTok platform using the Bidirectional Long Short-Term Memory (Bi-LSTM) method. This method was chosen because it can un...
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