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Menampilkan 1–10 dari 27 artikel
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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Perubahan Pilihan Kata pada Lagu Anak Indonesia sebagai Cerminan Lingkungan Sosial di Era Digital
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 4
, No 4
(2025)
This study aims to analyze the change in word choice in Indonesian children's songs from the classical to modern times as a reflection of the shift in the social environment in the digital era. This study uses a descriptive qualitative approach with a content analysis method on eight children's songs, consisting of four classic songs by A. T. Mahmud and four popular modern songs on digital platforms such as YouTube. The results showed that classical songs highlight concrete and local vocabulary...
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Potensi Produksi Tanaman Pare (Momordica charantia L.) Menggunakan POC Azolla dan AB Mix pada Sistem Deep Flow Techniaque (DFT)
Jurnal Riset Rumpun Ilmu Tanaman
Vol 4
, No 2
(2025)
The research project is titled Production Potential of Bitter Melons (Momordica charantia L.) Using POC Azolla and AB Mix on the Deep Flow Technique (DFT) System was carried out in Bungin, North Makale District, Tana Toraja Regency from May to August 2025. This study aims to determine the economic potential of bitter melon plants by providing AB Mix and POC Azolla nutrients in hydroponic methods and analyze the best influence of these nutrient combinations on the growth and production of bitter...
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Analisis Hubungan Surat Masuk terhadap Penerbitan Surat Keluar (SPT dan SPPD Karyawan) di Kantor Bupati Langkat Menggunakan Metode Regresi Linear
Erika Handayani Br Siahaan
; Fadila Inka Syahfitri
; Rico Pradana Dita
; Rizq Alwi Marpaung
; Hendra Cipta
Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa
Vol 3
, No 4
(2025)
This study aims to determine the relationship between the number of incoming letters and outgoing letters in the form of Assignment Letters (SPT) and Official Travel Orders (SPPD). The research employs a quantitative approach using simple linear regression analysis, with data collected through direct observation and official document records. The findings indicate a positive relationship between incoming and outgoing letters; however, the relationship is not statistically significant (p-value =...
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The Role of ODM (Oil Discharge Monitoring) in Preventing Oil Pollution Referring to MARPOL Rules 73/78 Annex I
International Journal of Industrial Innovation and Mechanical Engineering
Vol 2
, No 3
(2025)
An oil spill at sea is the release of oil, either directly or indirectly, into the marine environment originating from shipping activities, oil and gas business activities, or other activities. In order to handle and prevent pollution due to oil spills, the IMO (International Maritime Organization) has made regulations that must be implemented in the world of international shipping. MARPOL Regulation 73/78 Annex 1 is a regulation issued to overcome this. In implementing this regulation, ships ar...
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Dukungan Keluarga Mempengaruhi Pengetahuan, Sikap dan Perilaku Islamic Personal Hygiene saat Menstruasi pada Remaja Putri di SMP Kota Semarang
Jurnal Ilmu Keperawatan dan Kebidanan
Vol 3
, No 2
(2025)
Menstruation was a natural process experienced by females who have entered puberty. In Islam, maintaining cleanliness during menstruation was not only essential for physical health but also has spiritual significance. Family support, especially from parents, plays a crucial role in shaping adolescents' knowledge, attitudes, and behaviors about personal hygiene during menstruation. Based on the tests conducted, there is a significant relationship between family support and knowledge (p < 0.05)...
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Mobile-Assisted Language Learning Applications to Boost Student Engagement, Self-Regulation, and Learning Outcomes in Digital Environments
International Journal of Educational Sciences and Languages
Vol 2
, No 1
(2025)
The rapid penetration of mobile devices among students has created significant opportunities to optimize mobile-assisted language learning (MALL) for enhancing language acquisition in digital environments. Despite its potential, the implementation of MALL often remains suboptimal due to technical limitations, lack of pedagogical planning, and insufficient integration of interactive features, which limits its effectiveness in supporting structured learning. This study aims to examine how MALL app...
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Use of Ai-Powered Tutoring Systems for Personalized English Language Learning Among Colleges of Education Students in Lagos State, Nigeria
Proceeding of the International Conference on Global Education and Learning
Vol 1
, No 2
(2024)
This study evaluates the effectiveness of AI-powered tutoring systems in enhancing personalized English language learning among students in Colleges of Education in Lagos State, Nigeria. The primary objectives include assessing the impact of these systems on students' English proficiency and evaluating their perceptions of usability and effectiveness. Guided by four research questions, the study aims to provide insights into the integration of AI in educational contexts. Employing a survey resea...
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Evaluasi Keamanan Website dengan Menggunakan Metode NIST SP 800-115
Populer: Jurnal Penelitian Mahasiswa
Vol 3
, No 4
(2024)
Perkembangan teknologi yang semakin meningkat seiring dengan berjalanya waktu dimana semua pengguna harus mempelajari teknologi yang semakin berkembang. Dengan perkembangan yang semakin meningkat maka ancaman dalam pengguna internet akan semakin meningkat akan serangan siber dengan mencuri data atau informasi peribadi melalui website. Maka perlu dilakukan pengujian kerentanan keamanan pada website untuk mengurangi ancaman dari serangan siber dengan memberikan solusi yang dapat digunakan sebagai...
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Analisis Nilai Agama dan Moral Anak Dalam Kegiatan Menonton Film Animasi Islami di TK Al-Huda
Inovasi Pendidikan dan Anak Usia Dini
Vol 2
, No 1
(2024)
This study aims to analyze children's religious and moral values during activities involving watching Islamic animated films at TK Al-Huda Kindergarten, South City District, Gorontalo City. The research employed a qualitative method. The subjects of this study were five educators and students, while the object focused on observing how children's religious and moral values were reflected during the activity. Data collection techniques included observation, interviews, and documentation.The result...
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