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Laporan Kasus: Pasien Perempuan 39 Tahun dengan Thypoid Fever dan Dengue Fever
Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan
Vol 4
, No 2
(2026)
Typhoid fever is a febrile illness that commonly occurs in urban areas with poor sanitation. It is usually caused by the consumption of untreated water and contaminated food. Because the S. typhi bacterium can survive in water for days, contamination of surface water—such as wastewater, freshwater, and groundwater—serves as the primary cause of typhoid fever. The patient presented to the Emergency Department of Cut Meutia General Hospital with complaints of high fever for approximately 4 days pr...
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The Impact of Sustainability Commitments on Corporate Fiscal Policies: An Empirical Analysis of Indonesian Consumer Cyclical Entities
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests t...
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Pengaruh Gaya Kepemimpinan dan Budaya Organisasi terhadap Loyalitas Pengurus Himpunan Pelajar Mahasiswa Indonesia Parepare Komisariat Univeritas Negeri Makassar
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 4
, No 2
(2026)
This study aims to determine the influence of leadership style and organizational culture on the loyalty of the HIPMI Parepare Commissariat, Makassar State University (UNM) administrators. The research variables consist of leadership style as the first independent variable (X₁), organizational culture as the second independent variable (X₂), and administrator loyalty as the dependent variable (Y). The study population was all 40 active HIPMI Parepare Commissariat administrators at UNM during the...
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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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Perancangan Sistem Pendeteksi Asap Rokok Berbasis Iot di Pondok Pesantren Menggunakan Sensor Mq 2 dan Nodemcu Esp8266
Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi
Vol 4
, No 2
(2026)
The implementation of smoking prohibition policies in Islamic boarding schools continues to depend largely on manual monitoring methods, which often face challenges related to consistency and supervision range. This study aims to design an Internet of Things (IoT)-based cigarette smoke detection system as an alternative monitoring approach that is more effective, measurable, and sustainable. The system design combines an MQ-2 gas sensor with a NodeMCU ESP8266 microcontroller programmed through t...
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Integrasi Pranata Adat terhadap Sistem Demokrasi Lokal untuk Memperkuat Legitimasi Kepemimpinan Desa
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Vol 5
, No 3
(2026)
The implementation of local democracy in Indonesia faces challenges when the electoral and procedural mechanisms regulated in modern village administration are not fully in line with the socio-cultural traditions of indigenous communities. Many villages still strongly uphold the values, norms, and authority of traditional institutions that have historically regulated communal life, including in terms of leadership legitimacy. Tension between formal democracy and customary values arises when the...
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Tiku, Kabupaten Agam Menggunakan Metode MNDWI dan Citra Landsat 8 Oli
Venus: Jurnal Publikasi Rumpun Ilmu Teknik
Vol 4
, No 2
(2026)
Tiku Beach in Tanjung Mutiara District, Agam Regency, West Sumatra is a 12.77 km coastal area experiencing continuous shoreline changes due to abrasion and accretion. This study aims to identify and map shoreline changes and calculate the area of abrasion and accretion in 2014, 2019, and 2024 using the Modified Normalized Difference Water Index (MNDWI) method based on Landsat 8 OLI satellite imagery. The MNDWI method utilizes the reflectance difference in the Green band (Band 3) and SWIR band (B...
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Applying Lean Hospital Strategies to Minimise Waiting Times in the Internal Medicine Clinic
International Journal of Economics, Commerce, and Management
Vol 3
, No 2
(2026)
Prolonged outpatient waiting time remains a major challenge in public hospitals and reflects inefficiencies in service process management. Internal medicine clinics are characterised by high service complexity and patient volume, making them particularly vulnerable to process waste that contributes to extended waiting times. Objective: This study aimed to develop an outpatient service flow model based on the Lean Hospital approach to reduce waiting time in the internal medicine clinic of RSUD Ba...
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Klasifikasi Komentar Judol pada Media Sosial dengan Menggunakan Metode Recurrent Neural Network dan Long Short-Term Memory
Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika
Vol 4
, No 2
(2026)
The proliferation of online gambling promotional comments on Indonesian social media has become a serious issue requiring fast and accurate automated handling. This study aims to implement a Hybrid Recurrent Neural Network (RNN) and Long Short-Term Memory (LSTM) method to classify online gambling comments and compare its performance with standalone RNN and LSTM models. The research utilized a dataset of 10,230 comments subjected to comprehensive preprocessing stages, including the normalization...
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Distorsi Visual: Membaca Ekspresionisme Affandi dalam Lukisan Potret Diri Menghisap Pipa (1977)
Imajinasi : Jurnal Ilmu Pengetahuan, Seni, dan Teknologi
Vol 3
, No 1
(2026)
This study examines visual distortion, the use of emotional color, and expressive composition in Affandi's painting Self-Portrait Smoking a Pipe (1977), focusing on a systematic and contextual visual hermeneutic reading. The research background stems from the need to update the study of Indonesian expressionism through the integration of contemporary theories on visual perception, color psychology, and gestural analysis. This study aims to reveal how anatomical distortion, color dynamics, and no...
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