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Pengaruh Perencanaan Pajak dan Struktur Modal terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Pemoderasi
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 3
, No 2
(2026)
This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies we...
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Penerapan Teknik Role Playing dalam Bimbingan Kelompok untuk Meningkatkan Kepercayaan Diri pada Remaja di SMA Kristen Rantepao
Eunike Satodin
; Maibo Saludung Patandung
; Wulan Dini Manati
; Novianti Nensi Liling
; Friska Marianty
Sabar : Jurnal Pendidikan Agama Kristen dan Katolik
Vol 3
, No 1
(2026)
This study aims to describe the application of role-playing techniques in group guidance to improve self-confidence in adolescents at Rantepao Christian High School. A descriptive qualitative approach was used with eight eleventh-grade students with low self-confidence, identified through initial observations and interviews. Data were collected through in-depth interviews, participant observation during eight group guidance sessions, and documentation such as student reflection journals. Data an...
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Kebijakan Wisata Halal (Halal Tourism) Berbasis Kearifan Lokal di Kabupaten Lima Puluh Kota
Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara
Vol 3
, No 1
(2026)
This study examines the development of halal tourism based on local wisdom in Lima Puluh Kota Regency, focusing on the Harau Valley area as a leading destination. The research aims to analyze halal tourism development and identify challenges faced in its implementation. The study employs a descriptive qualitative approach with data collection techniques through in-depth interviews, field observations, and documentation studies. Research informants include the Department of Tourism, Youth and Spo...
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Kelembagaan Non-Formal (Kelompok Tani Bina Satu) dalam Masyarakat Petani Tomat di Desa Parabubu, Kecamatan Mego
Magdalena Selvi Irawati Kwuta
; Margaretha Maurita Delang
; Mikhaela Novianti
; Yerianus Dami Rea
; Fortunata Marianus Moa Eko
Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian
Vol 2
, No 3
(2025)
Non-formal institutions, such as farmer groups, play a strategic role in increasing farmer capacity and strengthening agricultural production systems at the village level. This study aims to analyze the role, function, and institutional dynamics of the Bina Satu Farmer Group in supporting tomato farmers in Parabubu Village, Mego District. A descriptive qualitative approach was used, with data collection techniques including observation, in-depth interviews, and documentation. The results indicat...
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Penentuan Kepadatan Tebar Lele yang Optimal Menggunakan Metode Integral Lipat Tiga
Alvi Sahrin Nasution
; Bobby Putra Delon Togatorop
; Kenjo Oktaviano Damanik
; Lestari Novianti Sinurat
; Monica Triyuni Sinaga
; Widya Kartini Pangaribuan
Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa
Vol 3
, No 6
(2025)
This study aims to determine the ideal stocking density of catfish using the triple integral method. This mathematical method is applied to accurately calculate the volume of the cultivation pond and analyze the stocking amount and biomass projection at three different density levels, namely 50, 75, and 100 fish/m³. The calculation of the volume of the pond measuring 27 m x 11 m x 1.5 m produces a value of 445.5 m³. Based on the integral calculation, the optimal stocking amount is 22,275 fish, 3...
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Health Law Reform in Ensuring Doctor Competence Based on the Integration of Ethics, Discipline and Science for Global Welfare
Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi
Vol 2
, No 4
(2025)
Doctors play a crucial role in determining the quality of healthcare services and in upholding the right to health as guaranteed by the constitution and international human rights frameworks. Despite this essential role, medical practice continues to encounter significant challenges, including disparities in medical education quality, inadequate competency assessment mechanisms, and limited integration of professional ethics, discipline, and scientific standards within the health legal system. T...
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Refleksi Etika Bisnis Islam pada Q.S Al-jumuah Ayat 9-10 sebagai Upaya Pencegahan Fraud dalam Perspektif Akuntansi Syariah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 2
, No 6
(2025)
This study aims to reflect on the Islamic business ethics values contained in QS Al-Jumu’ah verses 9–10 and their relevance in fraud prevention from the perspective of Sharia accounting. Fraudulent actions in business, such as falsifying financial reports and arranging transactions, are very dangerous issues because they undermine the economic system as a whole. This study uses a literature research method with a thematic interpretation (tafsir maudhu’i) approach to understand the meaning of Sur...
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Konseling Multikultural : Siswa Korban Intoleransi dan Diskriminasi Berbasis Identitas
Jurnal Rumpun Ilmu Bahasa dan Pendidikan
Vol 3
, No 4
(2025)
This journal article explores the application of multicultural counseling for students who experience identity-based intolerance and discrimination in school settings. Such experiences often affect students’ psychological well-being, self-esteem, and their ability to grow academically and socially. Multicultural counseling is understood as an approach that places cultural, religious, ethnic, gender, and other personal identity backgrounds at the center of the recovery process. This study highlig...
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Pengertian, Sejarah dan Gagasan Dasar Multikulturalisme
Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah
Vol 2
, No 3
(2025)
Multiculturalism is a view that recognizes and respects cultural diversity in social life, politics, and community values. This concept emphasizes the importance of recognizing differences in cultural identity as the basis for creating a harmonious, peaceful, and inclusive society. Historically, the idea of multiculturalism emerged as a response to the melting pot paradigm in countries with high immigration rates, which tend to assimilate minority cultures into the dominant culture. Conversely...
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Transformasi Jagung Manis menjadi Produk Bernilai Tambah: Pemberdayaan Ibu Posyandu melalui Inovasi Nugget Jagung
Astira Kosmawati
; Helen Fitri Novianti
; Ratu Fania Aprilyanti
; Destia Tresna Prima
; Ajeng Pramesti
; Jajang Japar Sodik
; Entris Sutrisno
; Mia Nisrina A
; Fenti Fatmawati
; Wempi Budiana
ARDHI : Jurnal Pengabdian Dalam Negri
Vol 3
, No 4
(2025)
Corn (Zea mays L.) is an important commodity in Indonesia, but in Citaman Village, Nagreg District, its utilization is still limited to fresh sales with low added value. To address this issue, a community service program was implemented that focused on empowering village women through training in processing corn into corn nuggets as an innovative product with economic value. The activity was designed with a community-based participatory approach that included coordination with village officials,...
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