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The Effect of Tunneling Incentives, Thin Capitalization, Financial Distress, and Earnings Management on Tax Aggressiveness
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
This research examines the simultaneous and partial effects of tunneling incentives, thin capitalization, financial distress, and earnings management on tax aggressiveness in Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Purposive sampling was conducted on a sample population of 213 manufacturing companies to obtain 420 observations. Eviews 12 software was utilized for the panel data regression analysis. The analysis of this research reveals that ta...
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IMPLIKASI ETIKA PANCASILA DALAM UPAYA PERLINDUNGAN HUTAN
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
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Pancasila contains five basic meanings that are interrelated with the nation's history, national ideology, ethics and various other aspects. Ethics is a system of values ​​or moral norms that serve as guidelines for a person or group of people to behave and act. The application of Pancasila in life can be said to be still not fully implemented. There are still various deviations from Pancasila values. Deviations that can still be seen clearly are forest fires. Various irresponsible human...
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THE PRINCIPLE OF JUSTICE IN CONSUMER AGREEMENTS AND ITS INFLUENCE ON THE VALIDITY OF CONTRACTS ARE LINKED TO LAW NUMBER 8 OF 1999 CONCERNING CONSUMER PROTECTION IN ACHIEVING ECONOMIC DEVELOPMENT GOALS IN INDONESIA
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
This article discusses the civil aspect in contract cases, which are used by many people in various business collaborations. This article uses a normative research method, and uses a statutory approach. The provisions limiting the authority to make this exoneration clause have not been explicitly regulated. The only provision is the UUPK, although it uses the term standard clause which turns out to be different in meaning from the exoneration clause. In this case the standard clause is defined a...
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Pentingnya Peningkatan Kesadaran Kewarganegaraan Pada Mahasiswa Di Lingkungan Kampus
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
Kewarganegaraan sendiri bertujuan untuk mengajarkan warga negara meliputi hak, kewajiban, dan tanggung jawab dalam masyarakat, nilai - nilai kemanusiaan, dan pilar – pilar kebangsaan. Penelitian ini bertujuan untuk membentuk sikap kritis, partisipatif, dan etnis dalam berperilaku sebagai warga negara. Metode penelitian studi literatur secara kualitatif yang diperoleh melalui literasi berbagai buku, artikel, dan jurnal yang berkaitan dengan materi yang dibahas. Hasil penelitian ini menunjukkan...
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SISTEM MONITORING SUHU DAN KELEMBABAN KANDANG AYAM BERBASIS INTERNET OF THINGS (IOT)
Novita Kurnia Ningrum
; Kusuma, Tiara Widya
; Wahyu Mulyono, Ibnu Utomo
; Susanto, Ajib
; Kusumawati, Yupie
Jurnal Elektronika dan Komputer
Vol 16
, No 2
(2023)
Broiler chickens are livestock whose growth is influenced by environmental temperature. The temperature of the chicken coop that is not suitable can affect the decrease in productivity and cause death in broiler chickens, so that the temperature setting of the cage must be considered. The design of this temperature and humidity monitoring system uses a nodemcu ESP8266 microcontroller and an arduino uno. If the measured temperature exceeds the set temperature limit, the system will send an SMS to...
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Kegiatan Pengabdian Masyarakat dalam Rangka Edukasi Masyarakat mengenai Hiperlipidemia serta Deteksi Dini Hiperlipidemia dan Kaitannya dengan Kejadian Obesitas
Robert Kosasih
; Alexander Halim Santoso
; Dean Ascha Wijaya
; Fernando Nathaniel
; Joshua Kurniawan
; Hans Sugiarto
; Margaretha Pramesthi Utari
; Ribka Anggelline Hariesti Sitorus
; Melkior Michael Fransisco
Jurnal Pengabdian Kepada Masyarakat Sisthana
Vol 5
, No 2
(2023)
Hyperlipidemia is a metabolic disorder that indicates an increase in lipid levels in the body. Obesity, particularly central obesity, is correlated with hyperlipidemia and metabolic syndrome. Complications of hyperlipidemia such as coronary artery disease, type 2 diabetes, and high blood pressure can be fatal if left untreated. Education and early detection of hyperlipidemia are crucial to prevent serious complications and maintain good health. This community service involved 50 elderly at Santa...
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DAMPAK LITERASI DIGITAL TERHADAP PENCEGAHAN INFORMASI HOAKS DI SMK KRISTEN BISNIS DAN MANAJEMEN SALATIGA
IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi
Vol 2
, No 3
(2023)
Seiring perkembangan teknologi, media yang digunakan dalam menyampaikan informasi berubah menjadi media digital yang lebih efisien untuk digunakan. Tantangannya adalah bahwa informasi yang disajikan secara digital ini ternyata juga mempermudah penyebaran hoaks dalam berbagai bentuk baik tulisan, gambar, video, dan audio. Agar tidak mudah terpengaruh informasi hoaks di berbagai media digital, maka perlu dilakukan peningkatan literasi digital dikalangan generasi muda. Penelitian ini dilakukan deng...
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PELATIHAN FOTOGRAFI PRODUK DI BANK SAMPAH GULON ASRI SURAKARTA
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 7
, No 2
(2023)
Garbage banks have the potential to increase people's income. Where the waste bank can turn waste into useful items. Products made by waste banks are diverse, both in the form of accessories and crafts. The production of product waste is already good and useful. The member of the waste bank can make attractive products to fulfil the demand of the public. But in terms of selling their products, the waste bank doesn't really understand what kind of attraction is suitable to make their products sel...
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Pemanfaatan Bookcreator untuk Optimalisasi Literasi Digital Guru dalam Pengembangan Bahan Ajar
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 7
, No 2
(2023)
The rapid development of technology 5.0 requires teachers to have competence in utilizing technology optimally. Teachers are expected to innovate in the learning process, such as developing interactive and interesting teaching materials. Apart from that, there is still a lack of effective learning resources that are ready to use and suit learners’ needs. Moreover, the use of the Merdeka Curriculum requires stakeholders and students to move as dynamically as possible. This certainly hinders the...
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Prosedur Tindakan Percutaneous Coronary Interventional dengan kasus Chronik Total Occlusion Pada Arteri Koroner
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 1
, No 4
(2023)
Percutaneous coronary interventional (PCI) is a minimally invasive blood vessel widening procedure using balloons and stents, the PCI procedure in CTO cases uses the double puncture technique and the C-arm tube angle position LAO 45 ? - Cranial 15 ? and Frontal 0 ? - Cranial 30 ?. The aim of using the double puncture technique is to see the entry point and exit point of chronic total occlusion. This study aims to find out the latest literature related to PCI procedures in CTO cases, including cu...
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