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Religiusitas Muslim Generasi Z dalam Menghadapi Tantangan Literasi Keagamaan di Era Digital
Karakter : Jurnal Riset Ilmu Pendidikan Islam
Vol 3
, No 2
(2026)
The presence of Generation Z, who grew up entirely in the digital era, has triggered a fundamental transformation in Muslim religious practices, where social media has replaced conventional religious institutions as the primary source of religious information. This condition creates a paradox: Gen Z has become a generation that is highly religious online, yet is often disconnected from physical communities and traditional religious authorities. This study aims to analyze the character of Muslim...
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Analisis Dampak Penerapan PSAK 73 (Sewa) terhadap Efisiensi Pajak dan Laba Bersih: Studi Kasus pada PT Mitra Adiperkasa Tbk
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 4
, No 2
(2026)
This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved c...
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Pembuatan Paku Payung Panjang 50 mm, Diameter 2,5 mm, Tebal Pelat Payung 1,2 mm Kapasitas 300 Biji/Jam
Muhammad Faza Kamil
; Syamsul Hadi
; Ulil Albab Abdillah
; Faiqur Rizal Fajriminallah
; Jason Andreas Hudi Prayoga
Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer
Vol 4
, No 2
(2026)
The problem lies in the quality of the umbrella nails for asbestos or zinc roofs which often experience damage to the nail head is not large enough, the tip of the nail is blunt, thus damaging the roof material, and susceptibility to corrosion due to weather, and slow manual production. The purpose of making is to obtain umbrella nails with a length of 50 mm and a diameter of 2.5 mm which are strong, pointed tips, relatively fast. The manufacturing method includes: making cylindrical umbrella pi...
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Strategi Omnichannel dalam Mengelola Saluran Pemasaran Terintegrasi untuk Meningkatkan Pengalaman Pelanggan di Era Digital
Jurnal Penelitian Manajemen dan Inovasi Riset
Vol 4
, No 3
(2026)
The rapid growth of digital commerce has encouraged companies to integrate digital and physical marketing channels to create seamless and consistent customer experiences. This study aims to analyze the role of integrated marketing channels through omnichannel strategies, the utilization of Artificial intelligence (AI), and their impact on customer experience in the context of digital commerce. The study employs a Systematic literature review (SLR) approach by examining relevant scholarly article...
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Analisis Pengaruh Kepercayaan Publik terhadap Adopsi Sistem Digital traceability dalam Industri Halal : Pendekatan Kuantitatif
Jurnal Bisnis, Ekonomi Syariah, dan Pajak
Vol 3
, No 2
(2026)
This research was designed to explore the extent to which public beliefs influence the implementation of Digital traceability systems in the halal industrial sector. The approach used was quantitative with a survey method, where questionnaires were distributed to 60 respondents who were consumers of halal products in Indonesia. Data were analyzed using simple linear regression via Microsoft Excel. Research findings indicate that public confidence has a positive and significant influence on the...
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Analisis Sentimen Terhadap Kinerja Hukum Di Indonesia Berdasarkan Tanggapan Komentar Twitter Menggunakan Algoritma Naive Bayes
International Journal of Information Engineering and Science
Vol 2
, No 2
(2026)
The development of social media, especially TWITTER, has become one of the main means for people to express opinions and criticism on various issues, including the performance of law in Indonesia. This study aims to analyze public sentiment towards the performance of law based on TWITTER user comments using the Naïve Bayes algorithm. The research data consists of 1004 comments collected from several videos related to legal topics. The analysis process includes the stages of data crawling, pre- p...
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The Impact of Corporate Social Responsibility on the Financial Stability of Banks: An Analytical Study of a Sample of Banks Listed on the Iraq Stock Exchange
Jurnal Bisnis, Ekonomi Syariah, dan Pajak
Vol 3
, No 2
(2026)
Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a cruci...
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Perancangan Sistem Monitoring Suhu Dan Cahaya Berbasis Internet Of Things Pada Ruang Kelas SDN Bojong 02
International Journal of Computer Technology and Science
Vol 1
, No 3
(2026)
One of the goals of a building is to create a comfortable environment that does not affect the health and operations of its occupants, therefore a system needs to be created to ensure comfort in classrooms. To fulfill a comfortable situation, there is a standard that regulates comfort, especially thermal and visual comfort. Thermal comfort is regulated in SNI 03-6572-2001 and visual comfort is regulated in SNI 03-6575-2001. The aim of this research is to design a tool to automatically monitor te...
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Tata Kelola Keuangan dan Penyusunan Anggaran Pendapatan dan Belanja Kalurahan : Studi di Kalurahan Poncosari Kabupaten Bantul Tahun Anggaran 2025
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant r...
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Perancangan Website Pelayanan dan Edukasi Satres PPA PPO Polresta Banyumas Berbasis Laravel
Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi
Vol 4
, No 2
(2026)
Public service institutions currently utilize digital technology to improve information accessibility for society. Satres PPA and PPO Polresta Banyumas has an important role in providing services, protection, and education related to violence cases against women and children. However, information regarding services, reporting procedures, and educational materials is still not fully accessible to the public. This study aims to design and develop a service and educational website for Satres PPA an...
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