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The Effect of Profitability, Leverage, and Capital Intensity on Tax Avoidance (An Empirical Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2019–2023 Period)
International Journal of Management
Vol 2
, No 3
(2025)
Tax avoidance is a legal strategy used by companies to minimize their tax burden by exploiting loopholes in tax regulations without violating the law. Although not illegal, this practice may reduce a company’s tax contribution to the state and pose reputational risks. This study aims to analyze the influence of profitability (ROA), leverage (DER), and capital intensity (FAT) on tax avoidance, measured using the Current Effective Tax Rate (CETR), in property and real estate companies listed on t...
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Analisis Kemampuan Berpikir Kreatif Matematika Siswa Kelas VII SMP Al Farabi Pada Materi Geometri
Aljabar : Jurnal Ilmuan Pendidikan, Matematika dan Kebumian
Vol 1
, No 3
(2025)
Penelitian ini bertujuan mendeskripsikan kemampuan berpikir kreatif matematis siswa kelas VII SMP Al Farabi pada materi geometri. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan melibatkan seluruh siswa kelas VII sebanyak 71 orang. Data diperoleh melalui tes tertulis berupa empat soal terbuka berbasis geometri yang dirancang untuk menggali empat indikator berpikir kreatif, yaitu kelancaran (fluency), keluwesan (flexibility), keaslian (originality), dan elaborasi. Hasil analis...
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Personalisasi Produk E-Commerce dengan Kecerdasan Buatan untuk Meningkatkan Loyalitas Pelanggan
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 1
(2025)
In the era of data-driven digital commerce, Artificial Intelligence (AI)-based product personalization has become a key strategy to enhance user experience and foster customer loyalty. However, in the Indonesian e-commerce landscape, there remains a lack of empirical understanding of how personalization systems influence long-term user engagement. This study investigates the impact of AI-driven product personalization on customer loyalty among Indonesian e-commerce users. Employing a mixed-metho...
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Analisis Perubahan Kurikulum Pendidikan di Sekolah MAPN 4 Medan
Jurnal Cakrawala Pendidikan dan Biologi
Vol 2
, No 3
(2025)
The purpose of this study was to investigate how Madrasah Aliyah Negeri Preparatory 4 (MAPN 4) Medan implemented curriculum adjustments in preparation for the preservation of the Independent Curriculum. Data were collected through interviews with teacher representatives, activity documentation, and analysis of interview transcript themes and mentoring materials using qualitative descriptive methodology. Based on these findings, MAPN 4 Medan has adopted curriculum modifications progressively and...
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Transparansi Keuangan UMKM melalui Otomatisasi Akuntansi Digital Berbasis Cloud
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
In the digital economy era, financial transparency has become a critical aspect for the sustainability and credibility of Micro, Small, and Medium Enterprises (MSMEs). Despite their substantial contribution to employment and economic growth, many MSMEs in Indonesia still rely on manual accounting systems, which limit the accuracy and traceability of financial reporting. This study aims to empirically examine the effect of cloud-based accounting automation on financial transparency among Indonesi...
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Persepsi Siswa terhadap Keterampilan Mengajar Guru Sejarah di SMK TI Labbaika Samarinda
RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan
Vol 3
, No 5
(2025)
Study This aiming For know How perception student to skills teaching history teacher at SMK TI Labbaika Samarinda , type research used that is Qualitative descriptive with technique observation data collection , interviews And documentation , focus study focus on perception student onskills open And closing skills manage class , skills explain , skills give strengthening , skills ask , skills guide group , skills stage variations. Results study show that perception student about skills teaching...
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Persepsi Pengunjung terhadap Daya Tarik Objek Wisata Mountain Valley di Agrowisata Perkebunan Teh Kecamatan Kabawetan Kabupaten Kepahiang
Jurnal Riset Rumpun Ilmu Tanaman
Vol 4
, No 1
(2025)
This research was conducted in December 2024 - January 2025. This study aims to: (1). Determine visitor perceptions of the Attractions, Facilities, and Services at the Mountain Valley tourist attraction in the Tea Plantation Agrotourism, Kabawetan District, Kepahiang Regency. (2). Determine the effect of Attractions, Facilities, and Services at the Mountain Valley tourist attraction in the Tea Plantation Agrotourism, Kabawetan District, Kepahiang Regency on tourist visits. The data analysis meth...
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Prediksi Jumlah Angka Kemiskinan di Kabupaten Deli Serdang Tahun 2024
Aljabar : Jurnal Ilmuan Pendidikan, Matematika dan Kebumian
Vol 1
, No 3
(2025)
Poverty is one of the main problems that hinder regional development. Deli Serdang Regency shows a fluctuating trend in the number of poor people from year to year. To support government policies in overcoming poverty, an accurate forecasting method is needed to predict the number of poor people in the future. This study uses the Single Moving Average (SMA) method with two period variations, namely n = 2 and n = 3, based on data from the Central Statistics Agency (BPS) of Deli Serdang Regency fo...
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Pengaruh Corporate Governance terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 3
(2025)
The study try to investigate how corporate governance practices affect tax avoidance in manufacturing companies (listed on IDX, 2021-2023). The five independent variables are foreign ownership, audit committee, audit quality, independent board of commissioners, and institutional ownership, which are analyzed to obtain findings on their influence on tax avoidance, proxied by the Effective Tax Rate (ETR). The findings of the study show tax avoidance is not significantly affected by these five inde...
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Implementation of Corporate Criminal Accountability in Indonesian National Economic Crime
Deny Prabowo
; Yasmirah Mandasari Saragih
; Muhammad Faiz Hadi
; Sagita Ifani Emri
; Kaaisar Romolus Deo Sianipar
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Vol 4
, No 3
(2025)
Corporations as legal entities have become an integral part of the national economic system. However, behind its contribution to economic growth, not a few corporations are involved in economic crimes such as corruption, tax evasion, money laundering, to monopoly and cartel practices. These corporate crimes have a broad and systemic impact, not only harming the state from a financial perspective, but also damaging a healthy economic order and creating social injustice. In the context of Indonesi...
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