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Pengaruh Kebijakan Hutang dan Transfer Pricing terhadap Tax Avoidance dengan Kualitas Audit sebagai Variabel Moderasi
Jurnal Manajemen dan Ekonomi Bisnis
Vol 6
, No 2
(2026)
This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-B...
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Strategi Marketing Mix (4P) dalam Memperkuat Citra Merek pada UMKM Hijab: Studi Kasus pada UMKM Bell.Scraft
Jurnal Manajemen Riset Inovasi
Vol 4
, No 2
(2026)
This study is motivated by the increasing competition in the Muslim fashion industry, which encourages SMEs to develop effective marketing strategies to build brand image. The purpose of this study is to analyze the implementation of the marketing mix (4P) strategy in strengthening the brand image of Bell.Scraft SMEs. This research employs a qualitative approach using a case study design. Data were collected through interviews, observations, and documentation, and then analyzed using the data an...
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Digitalisasi sebagai Titik Balik Ekonomi Kerakyatan: Transformasi, Tantangan, dan Masa Depan UMKM Indonesia
Jurnal Manajemen dan Ekonomi Bisnis
Vol 6
, No 2
(2026)
This paper examines the shift in the economic paradigm in Indonesia through digitalization, driven by the Fourth Industrial Revolution and the transition towards Society 5.0. The people's economy based on SMEs faces significant new challenges and opportunities in this era. Using a literature approach and case studies, this article highlights how information technology plays a role not only as a marketing tool but also as an instrument to strengthen economic sovereignty in accordance with the man...
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Faktor Risiko yang Mempengaruhi Hipertensi pada Perokok Usia Produktif di Indonesia : (Analisis Data Sekunder IFLS 2015)
Ni Ny. Wedarthani Achintya A
; I Komang Peri Sukma Rahmawan
; Tamina Melindah
; Ega Delva
; Diah Astini Paramitha
Journal of Educational Innovation and Public Health
Vol 4
, No 2
(2026)
Smoking behavior is a modifiable risk factor for hypertension, with hypertension prevalence generally increasing alongside higher cigarette consumption and longer smoking duration. Research on hypertension prevalence among productive-age smokers in Indonesia using national-scale data remains scarce in Indonesian publications. This study aims to analyze factors influencing hypertension among productive-age smokers in Indonesia in 2015, utilizing data from the Indonesia Family Life Survey (IFLS) 2...
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Pengaruh Penggunaan Sistem Pembayaran Shopee Paylater terhadap Perilaku Konsumtif Mahasiswa STIE Yapis Dompu
Jurnal Manajemen Riset Inovasi
Vol 4
, No 2
(2026)
Transformasi digital dalam sistem transaksi ekonomi telah menggeser pola konsumsi masyarakat menuju penggunaan layanan finansial berbasis teknologi yang lebih instan, namun di sisi lain berpotensi memicu perilaku belanja yang tidak rasional. Fenomena ini tampak pada pesatnya adopsi fitur Buy Now Pay Later (BNPL) yang menawarkan fleksibilitas pembayaran tanpa agunan. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan sistem pembayaran Shopee PayLater terhadap perilaku konsumtif mahasis...
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Penerapan Massage Abdomen Terhadap Konstipasi pada Pasien dengan Gangguan Neurologi: CVD di Ruang Unit Stroke
Jurnal Inovasi Riset Ilmu Kesehatan
Vol 4
, No 1
(2026)
The problem that occurs in stroke patients is damage to the autonomic nervous system that regulates intestinal peristalsis, causing a decrease in the defecation reflex and leading to constipation. If constipation is not treated properly, it will affect the quality of life of stroke patients. Constipation can be treated pharmacologically and non-pharmacologically. One non-pharmacological treatment is abdominal massage. Abdominal massage can stimulate the parasympathetic nervous system, which can...
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Pengembangan LKPD Bermuatan Permainan Tradisional Serok Kuali pada Materi Perkalian Peserta Didik Kelas III SDN Deket Wetan Lamongan
Jurnal Pendidikan Dirgantara
Vol 3
, No 1
(2026)
This study aims to develop Student Worksheets (LKPD) incorporating the traditional serok kuali game on multiplication material for third-grade students at SDN Deket Wetan Lamongan and to determine their validity, effectiveness, and practicality. The research method employed was Research and Development (R&D) using the ADDIE model, which consists of the analysis, design, development, implementation, and evaluation stages. The research subjects included two expert validators, namely a media ex...
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Pengaruh Perendaman Benih dengan Beauveria Bassiana pada Beberapa Lama Simpan terhadap Pertumbuhan Bibit Kakao
Flora : Jurnal Kajian Ilmu Pertanian dan Perkebunan
Vol 3
, No 1
(2026)
Cocoa is recalcitrant seed which it has the high water content and the deterioration goes quickly. The distribution of cocoa seed need longer time and it will decrease the quality of cocoa seed and cocoa seedling. The research aimed to determine of effectiveness seed soaking with Beauveria bassiana after storage during the distribution of seed. This research was conducted in Indonesian Cofee and Cocoa Research Institute. The research was conduct using randomized complete block design with a fact...
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Penerapan Tindakan Stimulasi Oral Motor pada Bayi Prematur dengan Problem Feeding untuk Meningkatkan Berat Badan di Ruang Perinatologi
Jurnal Ilmu Kesehatan dan Gizi
Vol 4
, No 1
(2026)
Background: Most premature infants experience feeding difficulties, including difficulty getting food into their mouths, limited oral capacity, and impaired tongue movement in transferring the bolus toward the posterior part of the oral cavity. This condition underscores the need for special attention in the care of premature infants, particularly in meeting their nutritional needs, which play a crucial role in supporting growth and survival. Purpose: To implement oral motor stimulation interven...
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Dampak Kualitas Informasi dan Sistem Aplikasi Shopee Partner terhadap Kinerja Kurir di Kota Medan
Saturnus: Jurnal Teknologi dan Sistem Informasi
Vol 4
, No 1
(2026)
The development of information technology has significantly improved the efficiency of application-based delivery services, including Shopee Partner Driver couriers. However, several issues such as delays in information updates, system errors, and inaccurate delivery data still affect courier performance. This study aims to analyze the effect of Information Quality and System Quality on the Performance of Shopee Partner Driver Couriers in Medan City. This research used a quantitative method with...
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