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Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Return on Assets (ROA), dan Enterprise Resource Planning (ERP) Terhadap Penghindaran Pajak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple li...
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Analisis Pengaruh Total Asset Turnover (TATO) Terhadap Harga Saham PT Baramulti Suksessarana Tbk
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the effect of Total Asset Turnover (TATO) on stock prices at PT Baramulti Suksessarana Tbk during the 2014–2023 period. TATO is an activity ratio that measures how efficiently a company utilizes its total assets to generate sales. This research employs a quantitative associative approach using secondary data obtained from the company’s annual financial statements published by the Indonesia Stock Exchange. Data were analyzed using simple linear regression to determine t...
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Pengaruh Penggunaan Member Card Terhadap Kepuasan Pelanggan di Bolly Departement Store Kota Bima
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the effect of member card usage on customer satisfaction at Bolly Department Store in Bima City. The research applied a quantitative approach with a survey method, where data were collected through questionnaires from 96 respondents selected using purposive sampling, specifically customers who owned a member card. The research instrument was tested using validity and reliability tests to ensure accuracy and consistency. Data were analyzed using simple linear regression...
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Analisis Kinerja Keuangan Bank Syariah Indonesia Sebelum dan Sesudah Merger
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the financial performance differences of Bank Syariah Indonesia before and after the merger based on three key ratios: Financing to Deposit Ratio (FDR), Operational Expenses to Operating Income (BOPO), and Return on Assets (ROA). A comparative quantitative approach was applied using financial statement data from the 2017–2024 period, analyzed with normality tests and paired sample t-tests. The normality test results indicate that all data are normally distributed. The...
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Strategi Gerakan Sosial Komunitas 1000 Guru Gorontalo Berbasis Travelling and Teaching serta Pemeriksaan Kesehatan Gratis untuk Kesejahteraan Masyarakat Atinggola
Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat
Vol 3
, No 3
(2025)
This study aims to describe the implementation of social activities by the 1000 Teachers Gorontalo Community, focusing on the Traveling and Teaching (TNT) program and free health check-ups in Atinggola District, North Gorontalo Regency. This community collaborates with volunteers and medical personnel to provide enjoyable education for children in remote areas and raise health awareness through free check-ups. A descriptive qualitative approach was used to understand the implementation of the pr...
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Activity Based Costing (ABC) Di Industri Manufaktur: Tinjauan Literatur Tentang Efisiensi dan Kinerja Di Berbagai Negara
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in...
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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is n...
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Perancangan Ulang Tata Letak Fasilitas Produksi Beton menggunakan Metode Activity Relationship Chart (ARC) di PT. XYZ
Venus: Jurnal Publikasi Rumpun Ilmu Teknik
Vol 3
, No 3
(2025)
Material handling is a term for transportation or transport activities carried out by industrial companies, which involve moving raw materials, semi-finished goods or finished goods from one location to another predetermined location. Apart from that, material handling is also important in quality control, where 3-5% of damaged goods are caused by material handling. The aim of this research is to identify and redesign the layout conditions of concrete production facilities at PT. XYZ. The method...
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Media Sosial antara Hegemoni dan Emansipasi : Tinjauan Kritis terhadap Peran Edukatif dalam Demokrasi Digital
Prosiding Seminar Nasional Ilmu Pendidikan
Vol 2
, No 1
(2025)
This research aims to explore the role of social media in Indonesia's digital democracy, by highlighting the tension between its function as a tool of hegemony or a means of emancipation. The background of this study is the increasing use of social media by political actors and civil society in voicing, shaping or criticizing public narratives ahead of the 2024 elections. This study uses a critical qualitative approach with a descriptive study design, and applies the Critical Discourse Analysis...
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Pengaruh Model Pembelajaran Contextual Teaching and Lerning (CTL) Materi Laju reaksi: Literature Review terhadap Kemampuan Berfikir Kritis dan Karakter Siswa
Muh. Arwin
; Masrid Pikoli
; Mangara Sihaloho
; Wiwin Rewini Kunusa
; Julhim S. tangio
; Haris Munandar
Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam
Vol 3
, No 1
(2025)
This study focuses on the effect of applying the Contextual Teaching and Learning (CTL) model in the topic of reaction rate on the ability to think critically and the formation of character values of students in geographically remote areas (remote areas). This approach is designed to strengthen learners' understanding of scientific concepts in a relevant and contextual manner, by connecting them to the dynamics of real life - both in the personal, social and cultural domains. Thus, learners have...
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