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Menampilkan 1–10 dari 236 artikel
Analisis Sentimen Masyarakat Terhadap Objek Wisata Di Kabupaten Lahat Menggunakan Algoritma Support Vector Machine
Teknik: Jurnal Ilmu Teknik dan Informatika
Vol 6
, No 1
(2026)
Nature tourism is one of the sectors that plays an important role in supporting the development of regional tourism, including in Lahat Regency, which has significant waterfall tourism potential. Currently, many visitors share their reviews and experiences through digital platforms such as Google Maps. This review can be used as a source of information to understand the public's evaluation of the quality of tourist attractions. This study aims to examine public perception of tourist attractions...
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Menumbuhkan Generasi Literat Melalui Strategi Peningkatan Kegemaran Membaca pada Siswa Sekolah Dasar
Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah
Vol 3
, No 2
(2026)
This study aims to analyze strategies for increasing reading interest in developing a literate generation among elementary school students and to identify factors influencing literacy culture within school and family environments. The phenomenon of low reading interest among elementary school students has become a significant concern because the rapid development of digital technology tends to shift students’ attention from reading activities to audiovisual entertainment. This research employed...
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The Impact of Sustainability Commitments on Corporate Fiscal Policies: An Empirical Analysis of Indonesian Consumer Cyclical Entities
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests t...
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TINJAUAN PROSEDUR PENYELESAIAN KREDIT BERMASALAH PADA KREDIT PEMILIKAN RUMAH (KPR) DI BANK BTN KC TASIKMALAYA
Jurnal Manajemen Sosial Ekonomi
Vol 6
, No 1
(2026)
Non-performing loans represent one of the risks faced by banks in their lending activities, particularly in housing loan (KPR) products. This study aims to analyze the procedures for resolving problematic housing loans and to identify the factors causing the decline in debtors’ repayment ability, as well as the obstacles encountered in the implementation of such procedures at PT Bank Tabungan Negara (Persero) Tbk, Tasikmalaya Branch Office. This research employs a qualitative method with a descr...
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Penguatan Kesadaran Hukum dan Perlindungan Diri Berbasis AI dalam Mencegah Generasi Muda Menjadi Pelaku dan Korban Kejahatan Digital di SMKN 1 Kaligondang Purbalingga
ARDHI : Jurnal Pengabdian Dalam Negri
Vol 4
, No 2
(2026)
The development of digital technology and artificial intelligence (AI) has increased youth interaction in cyberspace, while also elevating the risk of digital crimes, both as perpetrators and victims. This community service program AIms to strengthen legal awareness and AI-based self-protection skills among students of SMKN 1 Kaligondang, \Purbalingga Regency. The implementation methods include interactive workshops, digital security trAIning, case simulations, and the use of a mini AI assistant...
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Transfer Pricing, Thin Capitalization, and Intangible Assets' Impact on Tax Avoidance: Evidence from Indonesian Manufacturing Firms (2022-2024)
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalizatio...
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Analisis Yuridis Amar Putusan Dalam Perkara Citizen Lawsuit (CLS) Terkait Ijazah Jokowi: Studi Kasus Putusan Nomor 211/Pdt.G/2025/PN Skt
Agnesia Winda Sari
; Dhiva Anggun Insani
; Dita Permata Sari
; Kasih Fitria Hastuti
; Pradinda Puspa Rinjani
; Endang Yuliana Susilowati
Majelis : Jurnal Hukum Indonesia
Vol 3
, No 2
(2026)
Citizen Lawsuit (CLS) is a legal instrument through which citizens file lawsuits against the government for its negligence in fulfilling and protecting public rights. This study aims to analyze juridically the ruling in the CLS case concerning Jokowi’s diploma based on Decision Number 211/Pdt.G/2025/PN Skt. The method employed is normative legal research using both the statute approach and the case approach. Primary legal materials consist of court decisions, while secondary legal materials incl...
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UMKM Mocaf Desa Padi sebagai Pilar Ketahanan Pangan Nasional: Implikasi Hukum Tata Negara Terhadap Kedudukan dan Peran Sektor Internal
Derta Nur Anita
; Ni Kadek Intan Rospita Yanti
; Nanda Putri Aminati
; Fatimah Azzahra
; Ade Liya Retno Wulandari
; Azzahra Airizka Ukhwahap
; Imelda Yunita Puspitasari
; Inova Tanzillal Al-Rizki
; Devinta Rahmayanti
; Fareza Radita Pasyah
; Chahyo Nugroho
; Reggy Risky Darmawan
; Aida Nurfitria
; Firnanda Fatimatuz Zahroh
; Tia Aulia Irfan
; Devi Afifah Pusparina
; Puput Setyo Rahayu
; Muhammad Bakhrudin Zaki
; Haydir At Bilal
; Redhita Virga Agustin
; Rendi Dwi Amirudin
; Alan Emillul Fata
; Edo Dio Pradana
; Muhammad Syarif Fudin
; Prayoga Putra Meygianto
; Diaz Rahmat Kusumaatmaja
Jurnal Hasil Kegiatan Bersama Masyarakat
Vol 4
, No 2
(2026)
The high dependence of national food on imported commodities, especially wheat, creates vulnerabilities in the aspect of National Food Security. This study examines the position and role of Modified Cassava Flour (Mocaf) Micro, Small, and Medium Enterprises (MSMEs) in Padi Village as a pillar of local food diversification and its implications from the perspective of Constitutional Law (HTN) on the internal sector (community, MSMEs, and Village Government). Mocaf, as a gluten-free cassava derivat...
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Integrating the Value of Independence into a Digital Storybook for Fifth-Grade Students: A Design Study
Jurnal Riset Rumpun Ilmu Pendidikan
Vol 5
, No 2
(2026)
. Studies on the use of a digital storybook for teaching English to young learners have been abundant; however, the integration of independence values into the story for elementary school students in Indonesia has received limited attention. Independence is one of the characters that educate young learners to become responsible and self-reliant. This study aims to design a digital storybook that integrates independence value into English language learning materials for fifth-grade students. Usin...
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Good Governance in the Management of Early Childhood Education Grants by Regional Government
International Journal of Humanities and Social Sciences Reviews
Vol 3
, No 2
(2026)
This study aims to analyze the application of good governance principles in the management of ECE grants by regional governments, focusing on aspects of transparency, accountability, public participation, and legal certainty. The study employs a qualitative approach using Qualitative Secondary Analysis (QSA), analyzing various secondary data sources such as policy documents, government reports, previous research findings, and relevant academic literature on education grant management. Data analy...
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