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Religiusitas Muslim Generasi Z dalam Menghadapi Tantangan Literasi Keagamaan di Era Digital
Karakter : Jurnal Riset Ilmu Pendidikan Islam
Vol 3
, No 2
(2026)
The presence of Generation Z, who grew up entirely in the digital era, has triggered a fundamental transformation in Muslim religious practices, where social media has replaced conventional religious institutions as the primary source of religious information. This condition creates a paradox: Gen Z has become a generation that is highly religious online, yet is often disconnected from physical communities and traditional religious authorities. This study aims to analyze the character of Muslim...
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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...
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Pengaruh Keterampilan Membaca Teks Bahasa Arab terhadap Keterampilan Berbicara Bahasa Arab pada Siswa Kelas V-A KMI Pondok Pesantren Baitul Hidayah Bandung Tahun Ajaran 2024/2025
Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya
Vol 4
, No 2
(2026)
This study is motivated by the importance of the relationship between reading and speaking skills in Arabic language learning. Reading, as a receptive skill, plays a significant role in enriching vocabulary, understanding language structures, and constructing meaning, which in turn affects speaking ability as a productive skill. At Baitul Hidayah Islamic Boarding School in Bandung, variations were observed in students’ abilities in reading Arabic texts and speaking Arabic, raising questions abou...
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Pengaruh Keterampilan Membaca Teks Bahasa Arab terhadap Keterampilan Berbicara Bahasa Arab pada Siswa Kelas V-A KMI Pondok Pesantren Baitul Hidayah Bandung Tahun Ajaran 2024/2025
Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya
Vol 4
, No 2
(2026)
This study is motivated by the importance of the relationship between reading and speaking skills in Arabic language learning. Reading, as a receptive skill, plays a significant role in enriching vocabulary, understanding language structures, and constructing meaning, which in turn affects speaking ability as a productive skill. At Baitul Hidayah Islamic Boarding School in Bandung, variations were observed in students’ abilities in reading Arabic texts and speaking Arabic, raising questions abou...
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Pengaruh Workforce Agility, Job Satisfaction, dan Work Engagement terhadap Adaptive Perfomance Karyawan PT. MMT Buana Logistik
Jurnal Manajemen Riset Inovasi
Vol 4
, No 2
(2026)
This study aims to analyze the influence of workforce agility, job satisfaction, and job engagement on employee adaptive performance at PT. MMT Buana Logistik. The dynamic logistics industry requires employees who have high adaptability to technological changes and operational demands. This type of research is quantitative causality with an explanatory approach. The population in this study were all employees of PT. MMT Buana Logistik, totaling 49 people, with the sampling technique used saturat...
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Pemberdayaan Ekonomi Masyarakat Desa Negeri Tongging melalui Ekonomi Sirkular: Program Tukar Sampah & Ecobrick: Empowering the Economy of Negeri Tongging Village through Circular Economy: Waste Exchange Program & Ecobricks
Muhammad Fadli Brahmana
; Siti Aisyah
; Hasbi Fauzan Insyirah
; Muhammad Yuga Syahputra
; Farhan Abdillah Panjaitan
Jurnal Pengabdian kepada Masyarakat
Vol 6
, No 2
(2026)
Plastic waste management in rural areas, particularly in tourism villages, remains an environmental challenge that requires sustainable solutions. Negeri Tongging Village, as a tourism area around Lake Toba, has experienced an increase in household plastic waste that has not been managed optimally, potentially affecting environmental quality and community well-being. This community service activity aimed to enhance community awareness and capacity in plastic waste management through the implemen...
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Akuntabilitas Publik dalam Penyusunan Laporan Penyelenggaraan Pemerintah Daerah (LPPD) di Kabupaten Ponorogo
WISSEN : Jurnal Ilmu Sosial dan Humaniora
Vol 4
, No 1
(2026)
Public accountability is a key principle in the implementation of good governance, particularly in fulfilling the responsibilities of local governments. One instrument of this accountability is the Regional Government Administration Report (Laporan Penyelenggaraan Pemerintahan Daerah / LPPD), which is prepared annually by regional heads and submitted to the central government. This study aims to analyze public accountability in the preparation of the LPPD in Ponorogo Regency. The research employ...
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Pengaruh Konten Instagram Yonex terhadap Minat Beli Konsumen
Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi
Vol 3
, No 1
(2026)
In the highly competitive sports equipment market, particularly for badminton items, businesses must rely not only on high-quality products but also on efficient digital media marketing techniques. Brands frequently utilize Instagram, a visual social media site, to enlighten consumers about their products and pique their interest. Yonex uses Instagram with the account @yonex_badminton. Nevertheless, a large following and frequent posting may not always indicate how well a piece of content stimul...
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Analisis Yuridis Penggunaan Akta Perjanjian Pra Perceraian sebagai Alat Bukti Pengadilan
Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan
Vol 3
, No 1
(2026)
Divorce gives rise to various legal consequences relating to the status of the parties, marital property, and the rights and obligations toward children, thereby requiring a legal mechanism that ensures legal certainty, justice, and legal protection. In practice, the parties often express their intention to divorce in the form of a Pre-Divorce Agreement Deed drawn up before a notary. This study aims to analyze the legal standing and evidentiary strength of a Pre-Divorce Agreement Deed as evidenc...
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Implementasi Website Deteksi Phishing Link Menggunakan SSL Validation dan URL Scoring
Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi
Vol 4
, No 1
(2026)
The rapid expansion of internet usage has led to a significant increase in cybersecurity threats, particularly phishing attacks delivered through malicious links. Phishing links are designed to imitate legitimate websites in order to deceive users and steal sensitive information. This study presents the implementation of a phishing link detection website based on SSL validation and URL scoring mechanisms. The proposed system integrates heuristic-based URL analysis with real-time SSL certificate...
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