Klaim Artikel Anda
Verifikasi kepemilikan artikel akademik
Apakah artikel-artikel ini milik Anda?
Daftarkan diri Anda sebagai author untuk mengklaim artikel dan dapatkan profil akademik terverifikasi dengan fitur lengkap.
Badge Verifikasi
Profil terverifikasi resmi
Statistik Lengkap
H-index, sitasi, dan metrik
Visibilitas Tinggi
Tampil di direktori author
Kelola Publikasi
Dashboard artikel terpadu
Langkah-langkah Klaim Artikel:
- 1. Daftar akun author dengan email akademik Anda
- 2. Verifikasi email dan lengkapi profil
- 3. Login dan buka menu "Klaim Artikel"
- 4. Cari dan klaim artikel Anda
- 5. Tunggu verifikasi dari admin (1-3 hari kerja)
Menampilkan 1–10 dari 371 artikel
Analisis Dampak Penerapan PSAK 73 (Sewa) terhadap Efisiensi Pajak dan Laba Bersih: Studi Kasus pada PT Mitra Adiperkasa Tbk
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 4
, No 2
(2026)
This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved c...
Sumber Asli
Google Scholar
DOI
Invisible Threat: Kajian Literatur tentang Paparan Mikroplastik dan Implikasinya terhadap Kesehatan Manusia
Jurnal Riset Rumpun Ilmu Kesehatan
Vol 5
, No 2
(2026)
Microplastics are extremely small plastic particles that have become a major concern in public health and environmental studies. This literature review aims to discuss the sources of microplastics, their routes of exposure to the human body, their distribution in organs, and their potential health impacts. The method used was a literature review of scientific articles and reports published from 2021 onward, retrieved from Google Scholar, PubMed, ScienceDirect, and official websites of organizati...
Sumber Asli
Google Scholar
DOI
Kajian Psikologi Tokoh Sastra ring Satua cutet I Kucil, Idup Lara, Turmaning Pajalan Keneh ring Sajeroning Buku Nimbang Rasa
Jurnal Riset Rumpun Ilmu Bahasa
Vol 5
, No 1
(2026)
This study aims to describe the intrinsic structure and analyze the psychological aspects of the main characters in the three short stories based on Sigmund Freud's psychoanalytic theory. The research uses a qualitative approach with descriptive methods. Data sources are texts from three satua cutet in the Nimbang Rasa anthology: I Kucil by I Komang Tri Nanda Defhayana, Idup Lara by Ni Wayan Esa Juliantini, and Pajalan Keneh by Ni Putu Ayu Ari Astiti. Results show that the intrinsic structure of...
Sumber Asli
Google Scholar
DOI
The Impact of Sustainability Commitments on Corporate Fiscal Policies: An Empirical Analysis of Indonesian Consumer Cyclical Entities
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests t...
Sumber Asli
Google Scholar
DOI
Pengaruh Kinerja Trucking dalam Proses Pemuatan Clinker Oleh PT. Varia Usaha Bahari di Pelabuhan Maspion Gresik
Devanda Dhian Pramana Putra
; Maulidiah Rahmawati
; Frita Ayu Sistyana Putri
; Indah Ayu Johanda Putri
Jurnal Riset Rumpun Ilmu Teknik
Vol 5
, No 2
(2026)
Trucking peirformancei is onei of thei important factors in supporting thei smoothneiss of thei clinkeir loading proceiss at PT. Varia Usaha Bahari, Maspion Port, Greisik. In practicei, seiveiral obstacleis arei still eincounteireid, such as deilays in truck arrivals, leiss optimal veihiclei conditions, and opeirational coordination that has not beiein fully maximizeid. Theisei conditions may affeict thei smoothneiss of thei clinkeir loading proceiss. This study aims to deiteirminei thei conditi...
Sumber Asli
Google Scholar
DOI
Transfer Pricing, Thin Capitalization, and Intangible Assets' Impact on Tax Avoidance: Evidence from Indonesian Manufacturing Firms (2022-2024)
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalizatio...
Sumber Asli
Google Scholar
DOI
Rancang Bangun Sistem Informasi Penjualan Peternakan Kambing Berbasis Website menggunakan Metode Rapid Application Development (RAD): Studi Kasus Herman Farm
Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi
Vol 4
, No 2
(2026)
This study aims to design and develop a web-based sales information system for a goat farming business at Herman Farm using the Rapid Application Development (RAD) method. The identified problems include manual transaction recording, stock management, and sales reporting processes, which are inefficient, prone to errors, and unable to provide real-time data access. The RAD method is selected due to its ability to accelerate system development through an iterative approach and active user involve...
Sumber Asli
Google Scholar
DOI
Literature Review: Baby Massage Sebagai Terapi Komplementer Diare pada Balita
Jurnal Riset Ilmu Farmasi dan Kesehatan
Vol 4
, No 3
(2026)
Diarrhea remains a leading cause of mortality among toddlers in Indonesia, with a prevalence reaching 4,9%. In addition to pharmacological management through LINTAS DIARE, non-pharmacological therapies such as baby massage are increasingly being implemented as supportive interventions that families can perform to accelerate recovery. This study aims to examine the effectiveness of baby massage as a complementary therapy in reducing the frequency and intensity of diarrhea in toddlers. The method...
Sumber Asli
Google Scholar
DOI
Hubungan Dukungan Keluarga, Kualitas Tidur, Stres Akademik dengan Gangguan Kecemasan pada Siswa SMAN 1 Sumbawa Besar
Jurnal Riset Rumpun Ilmu Kesehatan
Vol 5
, No 2
(2026)
Anxiety disorders are common mental health problems among adolescents, particularly high school students who face academic demands, social pressure, and emotional changes. Family support, sleep quality, and academic stress are considered factors related to students’ anxiety levels. This study aimed to examine the relationship between family support, sleep quality, academic stress, and anxiety disorders among students of SMAN 1 Sumbawa Besar. An analytical study with a cross-sectional design was...
Sumber Asli
Google Scholar
DOI
Hubungan Tingkat Pengetahuan Gizi dan Tingkat Kecukupan Asupan Zat Besi dengan Status Anemia Ibu Hamil di Puskesmas Brebes
Jurnal Ilmu Kesehatan dan Gizi
Vol 4
, No 3
(2026)
Iron deficiency anemia remains a major public health problem among pregnant women in Indonesia, with a national prevalence of 37.1% and higher rates in regions such as Brebes Regency. Adequate nutritional knowledge and sufficient iron intake are expected to prevent decreases in hemoglobin (Hb) levels during the third trimester. This study aimed to analyze the relationship between nutritional knowledge, iron intake adequacy, and Hb levels among third-trimester pregnant women at Puskesmas Brebes....
Sumber Asli
Google Scholar
DOI