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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...
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Peran Influencer Marketing pada Tranformasi Perilaku Digital Generasi Z di Indonesia
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 3
, No 2
(2026)
The rapid growth of digital technology and social media has reshaped communication practices, consumer behavior, and marketing approaches, particularly among Generation Z, who are widely recognized as digital natives. For this generation, social media serves as a major channel for obtaining information and exploring product references before making purchase decisions. In this environment, influencer marketing has emerged as a prominent promotional approach because it can foster audience interact...
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Peran QRIS dalam Digitalisasi Sistem Pembayaran UMKM: Analisis Manfaat dan Hambatan
Atanasius Basilika Chrisna Dellon
; Aisyah Lovayudina Retang
; Anna Triwijayati
; Catharina Aprilia Hellyani
Jurnal Manajemen Bisnis Era Digital
Vol 3
, No 2
(2026)
This study examines the role of QRIS as a non-cash payment system in supporting the digitalization of micro, small, and medium enterprises (MSMEs) in Indonesia. The rapid growth of digital transactions has encouraged MSMEs to adopt more efficient, practical, and secure payment systems. This study aims to integrate the benefits and barriers of QRIS, map its position in the MSME digitalization process, and develop a conceptual framework for future research. A descriptive qualitative approach with...
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Evaluation of the Selection and Application of Environmentally Friendly Materials in Row Housing Design: A Case Study of Cemara Asri, Medan
International Journal of Mechanical, Electrical and Civil Engineering
Vol 3
, No 2
(2026)
The use of building materials plays a crucial role in determining the quality of the built environment, particularly in the context of row housing in densely populated urban areas. This study aims to evaluate the types of materials used in the construction of row housing in Cemara Asri, Medan, with a focus on sustainability and environmental friendliness criteria. The methods employed include direct site surveys and literature studies related to the characteristics of both interior and exterior...
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Etnogastronomi Ayam Napinadar: Simbolisme dan Filosofi Kuliner Tradisional dalam Upacara Adat Masyarakat Batak Toba di Laguboti
Natasya Sara Apriza Siahaan
; Shelly Marcella Mendrofa
; Naufal Rizki
; Dimas Hidayat
; Esi Emilia
; Jenri P Hutasoit
; Reny Yuliana Siahaan
Jurnal Ilmu Kesehatan dan Gizi
Vol 4
, No 3
(2026)
This study aims to examine the gastronomy of the traditional culinary dish Ayam Napinadar as part of Batak cultural identity, covering aspects of history, ingredients, processing techniques, cultural values, and preservation challenges. The background of this research is based on the importance of maintaining the sustainability of traditional cuisine amid modernization and changes in consumption patterns. The method used is a qualitative approach through in-depth interviews with three informants...
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The Effectiveness of Role Play in Improving EFL Students' Speaking Ability: A Systematic Literature Review
Tiarnita Maria Sarjani Br.Siregar
; Siti Afiqa Rahmah Manik
; Habibah Rusly Elly
; Anthony Chornelius Nadeak
; Nazwi Haliza Purba
; Natasya Ruth Putri Panjaitan
International Journal of Education and Literature
Vol 5
, No 1
(2026)
This study aims to systematically examine empirical evidence on the effectiveness of role play in improving EFL students' speaking skills. Using Systematic Literature Review (SLR) methodology guided by the PRISMA framework, this study analyzed 20 peer-reviewed articles obtained from Google Scholar, ERIC, and Scopus databases. Inclusion criteria focused on studies investigating role play as an instructional technique targeting speaking skills in EFL or ESL contexts. Findings reveal that role play...
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Digital Invasion or Digital Empowerment? The Role of Work-Life Balance in the Relationship between Digital Leadership and Employee Engagement
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 3
, No 1
(2026)
This study seeks to investigate the direct impact of digital transformational leadership on employee engagement and to analyze the mediating function of work-life balance within higher education institutions in Medan. A quantitative methodology was utilized, employing a survey technique with a structured questionnaire disseminated to professors at higher education institutions in North Sumatra Province. The study's population and sample consisted of 120 permanent academics in North Sumatra Provi...
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The Effect of Marketing and Business Capital Digitalization on MSME Performance in Ambon City: Multiple Regression Analysis Approach
International Journal of Management
Vol 3
, No 2
(2026)
Micro, Small, and Medium Enterprises (MSMEs) constitute the backbone of Indonesia's national economy, contributing approximately 61% of GDP and absorbing 97% of the total workforce; however, the majority of MSME actors, particularly in eastern Indonesia, continue to face structural barriers in digital technology adoption and capital access that constrain optimal business performance. This study aims to analyze the partial and simultaneous effects of marketing digitalization and business capital...
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Pembelajaran Bahasa Inggris Berbasis Lagu untuk Menciptakan Suasana Belajar yang Menyenangkan
Jurnal Hukum, Pendidikan dan Sosial Humaniora
Vol 3
, No 2
(2026)
Learning English as a Foreign Language English as a Foreign Language still faces various linguistic and psychological challenges, both in school-age and adult learners, such as limited vocabulary mastery, pronunciation difficulties, and low confidence in the use of English orally. This condition is exacerbated by affective factors in the form of anxiety and fear of making mistakes. This article aims to examine the use of songs as a learning medium that is able to create a fun learning atmosphere...
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Implementasi Sistem Keuangan pada Toko Bangunan Batam melalui Microsoft Access
Jurnal Pengabdian kepada Masyarakat
Vol 6
, No 2
(2026)
Information systems are an important element in the business world that helps businesses increase work efficiency and reduce human error. In practice, many businesses still produce financial reports manually. Manual preparation of financial reports is inefficient and tends to have a higher potential for delays, lateness, or errors in data entry. This makes the financial reports presented inaccurate and unreliable as a basis for making decisions. To address this problem, a community service progr...
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