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Hubungan Struktur Kepemilikan, Komite Audit dan Biaya Research and Development terhadap Intellectual Capital Disclosure
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to analyze the relationship between managerial ownership, institutional ownership, audit committee, and research and development (R&D) expenses on Intellectual Capital Disclosure (ICD) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Intellectual Capital Disclosure is essential as it reflects a company’s ability to manage knowledge, innovation, and human resources that serve as its competitive advantage. This research em...
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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is n...
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Pengabdian Masyarakat: Penggunaan Platform Socrative Sebagai Media Pembelajaran dan Penilaian Digital yang Efektif
Ekspresi : Publikasi Kegiatan Pengabdian Indonesia
Vol 2
, No 2
(2025)
This community service activity (PKM) aims to improve the ability of teachers and students at SMP, SMA, and SMK in Negeri Weet to use the socrative platform or application as a medium for digital learning and assessment. The method used in this activity is the service learning method, which is divided into material presentation, interactive discussions, simulations, and training on using the Socrative application. In using this application in the classroom, teachers can provide quizzes directly...
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Rancang Bangun Sistem Pemantauan Dan Kontrol Kualitas Udara Dalam Ruangan Berbasis Iot
Jurnal Elektronika dan Komputer
Vol 17
, No 2
(2024)
Indoor air quality plays a vital role in public health, especially since people spend about 90% of their time indoors. Poor indoor air quality, often caused by chemical, physical, and biological pollutants, can severely impact health, comfort, and productivity. To tackle this issue, a robust air quality monitoring and control system was designed, featuring an ESP32 microcontroller paired with sensors such as the GP2Y1010AU0F dust sensor, MQ-7 carbon monoxide sensor, and MQ-2 smoke sensor, along...
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PENGUATAN IDENTITAS MANUSIA INDONESIA DI LINGKUNGAN SEKOLAH SDN 049/IV JAMBI TIMUR
Mhd Fredy Al Fadri
; Mia Yuliani Sihite
; Monika Appryanty P
; Muhammad Anugrah
; Nadia Fitri Amalia
Jurnal Pendidikan, Bahasa dan Budaya
Vol 3
, No 1
(2024)
The questions that arise as problems in this research arise, namely: 1) Are there signs or symbols regarding the appreciation of the value of diversity as a reinforcement of Indonesian human identity at SDN 049/IV Jambi Timur 2) Do individuals within them maintain harmony and mutual respect for differences in the world? SDN 049/Iv Jambi Timur school and 3) Has the appreciation of Pancasila values at SDN 049/Iv Jambi Timur been implemented as an effort to strengthen Indonesian human identity? Thi...
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Kearifan Lokal Sebagai Implementasi P5 Pada Kurikukulum Merdeka di SMK Negeri 1 Cilegon
Fredy Kusuma Nugraha
; Naufal Taufiqul Hakim
; Maya Saralina
; Ilham Akbar Darmawan
; Ngadiana Ngadiana
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 2
, No 4
(2023)
This research focuses on the performance of local wisdom works commemorating the birthday of the Prophet Muhammad SAW as a form of implementing the Pancasila Student Profile Strengthening Project (P5) which aims to preserve and introduce traditions and culture in Banten to students at SMK Negeri 1 Cilegon which has implemented the independent curriculum Study. This research uses qualitative methods with data collection in the form of observations, interviews and documentation. The results of thi...
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Prototype Alat Keamanan Rumah Internet Of Things (Iot) Berbasis Nodemcu Esp8266 Dengan Esp32 Cam Dan Kombinasi Sensor Menggunakan Telegram
Jurnal Universal Technic (UNITECH)
Vol 1
, No 1
(2022)
Home security system is a term to describe a system of protection for residents in the environment and its surroundings from the interference of crime. A house has been equipped with high technology and can be connected to the security equipment in the house. Home security is made in order to create security, comfort and safety for residents of the house and can maintain the security of the environment without monitoring. Home security can be operated via a microcontroller and a mobile device. H...
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OPTIMALISASI KESEHATAN JIWA REMAJA MELALUI KONSTRUKTIF DEFENSE MECHANISM
Tuti Anggarawati
; Nanang
; Enggar Dwi Prasetyo
; Alfia Tyas Mahestye
; Bynar Fredy Anggara
; Indah Triwahyu Annisa
; Adi Irawan
Jurnal Pengabdian Kepada Masyarakat Sisthana
Vol 1
, No 2
(2019)
Remaja adalah masa transisi usia dimana seseorang belum dikatakan dewasa namun bukan lagi seorang anak. Remaja akan fase pencarian identitas diri, gejolak hormon, dan tekanan yang besar dari sekolah serta lingkungan sekitarnya. Proses pematangan fisik yang terjadi lebih cepat dari proses pematangan kejiwaan (psikososial) menyebabkan remaja harus menghadapi perubagan fisik, kognitif dan emosional yang dapat menimbulkan kondisi stres dan memicu perilaku unik pada rema...
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