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Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distribu...
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Characteristics of high-protein corn yogurt with the addition of soy protein isolate and spirulina
Dewi, Ratih Tiara
; Aini, Nur
; Haryanti, Pepita
; Khairunnisa, Anita
; Probowati, Banun Diyah
; Arsyistawa, Hadana Sabila
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 11
, No 1
(2026)
Corn milk yogurt is a fermented product that has a low protein content. One of the efforts to increase the protein content of corn milk yogurt is by adding spirulina and soy protein isolate as a source of high protein. The objectives of this research are 1) to study the formulation of high protein corn milk yogurt with the addition of spirulina and soy protein isolate; 2) to study the characteristics of corn milk yogurt. Corn yogurt with the addition of spirulina (0.08, 0.12 and 0.16%) and soy p...
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PERAN KUALITAS PELAYANAN DALAM MEMEDIASI PENGARUH KEDISIPLINAN DAN KOMPETENSI TERHADAP KINERJA PEGAWAI(STUDI DI KANTOR DUKCAPIL KABUPATEN PEKALONGAN)
Innovation, Theory & Practice Management Journal
Vol 5
, No 1
(2026)
Penelitian ini bertujuan untuk menganalisis pengaruh kedisiplinan dan kompetensi baik secara langsung maupun tidak langsung melalui kualitas pelayanan pada pegawai Dukcapil Kabupaten Pekalongan. Populasi yang digunakan pada penelitian ini adalah pegawai yang bekerja di Dukcapil Kabupaten Pekalongan dengan jumlah 67 orang pegawai, teknik pengambilan sampel dengan menggunakan sampel jenuh, jumlah sampel yang digunakan sebanyak 67 responden. Sumber data yang digunakan data primer, dengan metode pe...
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ANALISIS KERUSAKAN JALAN SERTA PENANGANAN MENGGUNAKAN METODE BINA MARGA DAN PCI DI JALAN BANJARAN MUHAMMAD YAMIN – KABUPATEN TEGAL
Journal of Civil Engineering and Technology Sciences
Vol 4
, No 2
(2026)
Kerusakan jalan adalah permasalahan infrastruktur yang berdampak pada keselamatan dan efisiensi lalu lintas. Penelitan ini memiliki tujuan mengevaluasi kondisi lapangan perkerasan ruas jalan Banjaran Muhammad Yamin, Kabupaten Tegal, menggunakan dua metode: Pavement Condition Index (PCI) dan Binamarga. Metode PCI menilai kondisi secara visual dengan indeks numerik, sedangkan Bina Marga menilai jenis dan Tingkat kerusakan serta menentukan urutan prioritas perbaikan. Survei dilakukan pada 30 segmen...
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ANALISIS KINERJA EKSPOR OLAHAN KAKAO INDONESIA DI PASAR GLOBAL
Jurnal Agrifoodtech
Vol 4
, No 2
(2026)
Cocoa fruit is one of the crops with a long history in Indonesia. Cocoa powder and chocolate are among the export commodities processed from cocoa fruit. Currently, cocoa product exports fluctuate annually. The challenges faced in cocoa product exports are diverse. This study aims to analyze the performance of cocoa product exports in the global market. The data used in this study was obtained from UN Comtrade and the Central Statistics Agency (BPS) from 2006 to 2024. The methods used in this st...
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Analisis Sentimen X: Kegagalan Timnas ke Piala Dunia 2026 dengan Naive Bayes
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2026)
The performance of the Indonesian National Team (Timnas) in the 2026 World Cup qualifications has triggered massive and diverse responses on social media, particularly on platform X. This study aims to identify and classify public sentiment regarding Timnas Indonesia's performance into positive, negative, and neutral categories using a data mining approach. Text data was processed through pre-processing stages, term weighting using TF-IDF, and the application of the Synthetic Minority Over-sampl...
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Tinjauan Yuridis Terhadap Disharmonisasi Norma Antara Peraturan Otoritas Jasa Keuangan dan Peraturan Menteri Keuangan Dalam Validasi Pajak Penghasilan atas Agunan Yang Diambil Alih (AYDA) (Studi Kasus pada BPR RAY)
Jurnal Akta Notaris
Vol 4
, No 2
(2025)
Penelitian ini dilatarbelakangi oleh munculnya persoalan yuridis dalam pelaksanaan mekanisme Agunan yang Diambil Alih (AYDA) oleh perbankan, terutama terkait validasi Pajak Penghasilan atas Pengalihan Hak atas Tanah dan/atau Bangunan (PPh TB). Kasus BPR RAY memperlihatkan kebuntuan administratif akibat penolakan validasi pajak oleh DJP, yang menimbulkan ketidakpastian hukum dalam penyelamatan kredit bermasalah. Rumusan masalah mencakup: (1) bentuk pertentangan norma antara POJK 33/2018 dan PMK 2...
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Rancang Bangun Sistem Informasi Arsip Dokumen Impor Berbasis Web PT Petrokimia Gresik
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
The rapid development of information technology has encouraged organizations to implement computerized systems to improve document management efficiency and security. At PT Petrokimia Gresik, import document archiving was previously conducted using Google Drive and physical storage, which caused issues such as limited access control, risk of data loss, and slow document retrieval during audits. This study aims to design and develop a web-based Import Document Archiving Information System using t...
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Partially Homomorphic Encryption for Supporting Encrypted Data Retrieval in Relational Databases
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Relational databases store information in interconnected tables and are widely used for data management and retrieval. However, in certain environments, the original values stored in a relational database cannot be exposed during data retrieval. This limitation creates a challenge because common encryption methods only transform data for storage and do not support mathematical operations needed for value matching. Partially Homomorphic Encryption is a cryptographic approach that allows specific...
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Analisis Persediaan Benih Lele Menggunakan Sistem Just in Time (JIT) Untuk Memenuhi Kebutuhan Produksi Pada Perusahaan ABC
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2025)
This study aims to analyze inventory control of catfish seeds at ABC Company by comparing the conventional inventory method represented by the Economic Order Quantity (EOQ) approach and the Just In Time (JIT) system in order to improve cost efficiency. This research employed a descriptive quantitative approach using a case study design. Data were collected through direct observation, semi-structured interviews with company management, and documentation of inventory and cost records for the 2024...
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