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Kontribusi Sektor UMKM terhadap Penerimaan Pajak Negara di Indonesia
Siti Dzulhijjah
; Nur Ramadina Yasin
; Putri Maharani Kusumawati
; Fasya Hilwa Az-zahra
; Muhammad Ilham Pero
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 4
(2025)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic growth by creating employment opportunities and contributing significantly to the national GDP. However, their contribution to the country’s tax revenue remains relatively low compared to their overall economic impact. This study aims to examine the contribution of the MSME sector to Indonesia’s tax revenue and to identify the factors influencing this contribution level. The research employs a descriptive quan...
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ANALISIS PREFERENSI KONSUMEN TERHADAP ATRIBUT KEMASAN WEDANG UWUH SIAP SAJI MENGGUNAKAN METODE KONJOIN
Jurnal Agrifoodtech
Vol 4
, No 1
(2025)
Persaingan yang semakin kompetitif dalam industri wedang uwuh di Imogiri mendorong UMKM Taruna Agro Nusantara untuk berinovasi melalui produk wedang uwuh siap saji dalam kemasan paper cup yang diharapkan dapat meningkatkan daya saing. Penelitian ini bertujuan untuk mengetahui preferensi konsumen terhadap atribut kemasan wedang uwuh. Metode penelitian yang digunakan adalah mixed method. Pendekatan kualitatif dilakukan melalui diskusi dengan pemilik UMKM dan pakar desain untuk merumuskan atribut k...
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Faktor Penerimaan Teknologi Shopee di Kalangan Mahasiswa: Integrasi Model TAM dan TPB
Holdani Nurrafi
; Marsyanda Firlyandita
; Ahmad Rafasyah Ramadhan
; Akbar Pangestu
; Virdha Aulia Rahma
Saturnus: Jurnal Teknologi dan Sistem Informasi
Vol 3
, No 3
(2025)
This study aims to analyze the factors that influence the acceptance of Shopee e-commerce technology among students with an integrative approach between the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). External constructs such as perceived trust, perceived security, and innovativeness are also included to strengthen the model. This study uses a quantitative approach with a descriptive-verification design and Structural Equation Modeling (SEM) analysis technique. Da...
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Pengaruh Rasio Keuangan terhadap Perubahan Laba Bersih pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024
Jurnal Ekonomi dan Pembangunan Indonesia
Vol 3
, No 3
(2025)
This study aims to analyze the effect of financial ratios on changes in net income in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The variables examined include CR, QR, ROA, ROE, DER, and TAT. The method used is multiple linear regression with classical assumption tests. The results indicate that ROA, ROE, and TAT have a significant positive effect, while DER has a significant negative effect on changes in net profit. CR and QR do not hav...
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Analisis Kasus Tindak Pidana Penganiayaan dari Sudut Pandang Viktimologi: Studi Kasus Putusan Nomor 695/Pid.B/2024/PN SRG
Nurul Fadilah
; Nadiah Nurfasyah
; Ipeka Feodora Skatata G
; Monica Natasya Silitonga
; Muhammad Lutfi Styabudi
Jurnal Hukum, Administrasi Publik dan Negara
Vol 2
, No 4
(2025)
Assault is a criminal act intentionally committed to cause pain, physical injury, or damage to another person. As a state governed by law, efforts to address assault crimes are necessary as part of law enforcement. However, existing regulations focus mainly on the perpetrators, and there is a need for regulations that also focus on the victims, examined through the perspective of victimology. The purpose of this study is to give greater consideration to the victim's side in a criminal act, how v...
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Kajian Literatur Evolusi Kuda: Perubahan Kaki Dan Perubahan Gigi Kuda Berdasarkan Penemuan Fosil
Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam
Vol 2
, No 4
(2024)
Evolution is characterized by changes over time with one or more inherited traits that we often find in populations of organisms. Fossils themselves can be said to be traces/remains/marks of a life of an organism (animal/plant) that can be directly or indirectly preserved with the earth's crust, naturally occurring and usually solid/hard with a geological age of more than 11,000 years. Horse evolution is one of the interesting adaptations, with morphological changes related to environmental chan...
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Motivasi Generasi Z dalam Mengunjungi Event Pewayangan: (Studi Kasus: Event Pekan Wayang Jawa Timur (PWJ))
Calvin Briliant Arda Putra
; Ayundik Permata Surya Ramadhani
; Muhamad Alana Hafiz
; Shadiq Hasan Al Rasyiq
; Nova Rizmadhani Permata Putri
; Santika Aurora Salsabill
; Fasya Annisa
Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya
Vol 2
, No 1
(2024)
This study is motivated by several previous studies that conducted motivational research related to teenagers' visits to various types of events. The aim of this research is to validate the findings of previous studies by correlating external and internal motivations in the case study of the East Java Wayang Week (PWJ) event held at the “Taman Budaya Jawa Timur Cak Durasim” in Surabaya from November 6 to November 8, 2024. This study uses a mixed-method approach with an explanatory sequential des...
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Peran Pusat Pendidikan dalam Sosiologi Pendidikan Islam : Menjawab Tantangan Gender dan Membangun Karakter
Moral : Jurnal kajian Pendidikan Islam
Vol 1
, No 4
(2024)
Islamic religious education plays a crucial role in shaping individual character and fostering a harmonious society. This article examines the role of Islamic religious education within families and communities through a literature study approach, analyzing five relevant articles. The findings indicate that religious education in families, based on Islamic values, serves as the primary foundation for shaping good individual behavior and noble character. Moreover, Islamic religious education cont...
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Effect the Viscosity of Used Oil by Adding Chitosan Based on Shellfish and Cellulose
International Journal of Industrial Innovation and Mechanical Engineering
Vol 2
, No 1
(2024)
This study explores the innovative use of chitosan from shellfish and natural cellulose as an additive to decrease the viscosity of used lubricating oils. We synthesized and applied chitosan and cellulose as adsorbents to filter impurities and enhance the rheological properties of the oil. During the experiment, different amounts of chitosan and cellulose were used, and the Ostwald method was used to measure the viscosity. As expected, adding more chitosan (20 grams) made the viscosity much bett...
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Analisis Pengaruh Kapasitas Fiskal Terhadap Belanja Modal di Provinsi Aceh
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 4
(2024)
This study analyses the influence of fiscal capacity on capital expenditure in Aceh Province over the period 2007-2023 by collecting data from the BPS website of Aceh Province. Using multiple linear regression method, this study found that Local Own Revenue (PAD), Revenue Sharing Fund (DBH), and Special Allocation Fund (DAK) have a positive and significant influence on capital expenditure. The results of the analysis show that every 1 unit increase in PAD, DBH, and DAK respectively increases cap...
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