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Pengaruh Struktur Kepemilikan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested u...
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The Effect of ESG on Financial Distress with Gender Diversity Moderating
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress...
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The Effect of Deep Breathing Techniques on Reducing Menstrual Related Stress Among Students of SMPN 2 Rambutan, Banyuasin Regency
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Stress among early adolescent girls in junior high school is an increasing health concern due to academic demands, social pressure, digital exposure, and menstrual related discomforts. Complementary interventions such as deep-breathing techniques offer a simple method that can be implemented in school settings to rapidly reduce stress. This study aimed to examine the effect of deep-breathing techniques on menstrual related stress among ninth-grade female students at SMPN 2 Rambutan, Banyuasin Re...
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Pengaruh Leverage, Komisaris Independen dan Ukuran Dewan Komisaris Terhadap Pengungkapan Enterprise Risk Management
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study investigates the relationship between corporate governance characteristics, financial structure, and Enterprise Risk Management (ERM) disclosure in Indonesian non-financial firms. Focusing on manufacturing companies listed on the Indonesia Stock Exchange in 2023, the analysis examines whether board size, the proportion of independent commissioners, and leverage influence the extent of ERM disclosure. Using a quantitative approach, multiple linear regression is applied to secondary dat...
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Perbandingan Kenaikan Berat Badan pada Pasien yang Menggunakan KB suntik 1 Bulan dengan KB suntik 3 Bulan di Bidan Praktik Mandiri Wilayah Kerja Puskesmas Kragilan Serang, Banten Tahun 2023
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Weight gain can be a concern for some women, with some considering a body conforming to specific beauty standards as an ideal or desired goal. The use of progesterone hormone injections, which affect the appetite control center in the hypothalamus, can increase appetite and potentially lead to weight gain. This research employs a descriptive-analytical method with a quantitative approach conducted at the Independent Midwife Practice in the working area of the Kragilan Serang Community Health Cen...
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Hubungan Asupan Protein dan Kebiasaan Merokok terhadap Kebugaran Jasmani (VO2maks) pada Atlet Sepak Bola Persela Football Academy (PFA) U-18
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Physical fitness is a fundamental determinant of athletic performance and is strongly influenced by dietary intake and lifestyle behaviors. Adequate protein consumption is essential for muscle development and energy metabolism, whereas smoking has detrimental effects on lung function and aerobic capacity. This study aimed to explore the relationship between protein intake and smoking habits with physical fitness, measured by maximal oxygen uptake, among athletes of Persela Football Academy under...
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Assessing the Contribution and Effectiveness of Motor Vehicle Taxes in Enhancing Regional Revenue: Evidence from Central Java Province
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Cen...
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Pengaruh Sustainability Report, Jumlah Rapat Komite Audit, Likuiditas, Leverage, dan Total Perputaran Aset terhadap Profitabilitas di Sektor Pertambangan
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of sustainability report disclosure, audit committee meeting frequency, liquidity, leverage, and total asset turnover on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Profitability is measured using Return on Equity (ROE). This research adopts a quantitative approach using secondary data obtained from annual financial statements and sustainability reports. The sample was selected using purposive s...
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Analisis Sentimen Terhadap Isu Pemblokiran Thrifting Pada Platform TikTok Menggunakan Bidirectional Long Short-Term Memory
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
The development of social media platforms like TikTok has created new spaces for digital economic activities, including the practive of thrifting, which has now become a trend among the public. However, government policies that block these activities have sparked various public reactions. This study aims to analyze public sentiment regarding the issue of thrifting bans on the TikTok platform using the Bidirectional Long Short-Term Memory (Bi-LSTM) method. This method was chosen because it can un...
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RANCANG BANGUN SISTEM TELEMETRI PARAMETER MULTI LOKASI PANEL SURYA BERBASIS KOMUNIKASI JARAK JAUH DAN IoT
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Penelitian ini bertujuan untuk mengembangkan sistem telemetri guna memantau kinerja panel surya pada beberapa lokasi dengan menggunakan komunikasi jarak jauh dan platform Internet of Things (IoT). Metode pemantauan konvensional memiliki keterbatasan dalam menyediakan data secara real-time pada area yang luas, sehingga evaluasi kinerja jarak jauh menjadi kurang efisien. Untuk mengatasi permasalahan tersebut, dirancang sebuah sistem pemantauan menggunakan mikrokontroler ESP32, sensor INA219 untuk...
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