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Analisis Modal Kerja dan Leverage terhadap Profitabilitas serta Implikasinya pada Nilai Perusahaan Manufaktur di Bei
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 3
, No 2
(2026)
This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective fin...
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Sosialisasi Hukum Pidana Sebagai Upaya Pemberdayaan Masyarakat Menuju Lingkungan Yang Tertib Hukum
Jurnal Pengabdian Sosial
Vol 3
, No 2
(2026)
Criminal law socialization is a crucial form of community empowerment in building awareness, compliance, and legal order in the social environment. This activity is motivated by the limited understanding among some members of the public regarding what constitutes a crime, the potential legal consequences, and the appropriate steps to take when facing legal issues. This lack of legal literacy can leave people vulnerable to committing violations, becoming victims of crime, or resolving conflicts i...
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A Management Exhibition as a Platform for Student Edupreneurship in Innovation Based on Local Potential
Krido Eko Cahyono
; Muhammad Yusron Assyadhili
; Jesika Alifian
; Allen Pranata Putra
; Rizky Dermawan
Jurnal Pengabdian Masyarakat Terapan
Vol 3
, No 2
(2026)
This community engagement initiative was prompted by students’ limited understanding of how to package local content into educational products with economic value, as well as the suboptimal integration of entrepreneurial values into teaching. The aim of this initiative is to foster an entrepreneurial spirit among students through edupreneurship, developed in the form of an exhibition based on local product. The method employed was the Participatory Action Research (PAR) approach, which involved...
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The Utilization of TiO2 Nanotechnology in Organic Pesticides As A Solution to The Hazards Of Synthetic Pesticides
Audy Via Rahmawai
; Nur Jamilah
; Ranaa Aufaa Azmi Wardana
; Firyal Chumala Adhwa’
; Adelita Ramadhani
; Adhelia Maulidatul Jazirah
; Ayunda Putri Khasanah
International Journal of Educational Sciences and Languages
Vol 3
, No 2
(2026)
The use of synthetic pesticides in the agricultural sector remains the primary choice for farmers in Indonesia due to their high effectiveness, but their massive use has negative impacts on human health and the environment. Therefore, there is a need for environmentally friendly and sustainable pesticide innovations. Red onion peel waste with the addition of TiO₂ nanotechnology is a strategic development step as a solution to the dangers of synthetic pesticides. Red onion peel contains bioactive...
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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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Kajian Konseptual Evaluasi Instrumen Tes Potensi Akademik Berbasis CBT pada Seleksi Masuk Perguruan Tinggi
RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan
Vol 4
, No 3
(2026)
The transition from paper-based to Computer-Based Test (CBT) in the Academic Potential Test (TPA) for state university entrance selections has significantly transformed the educational assessment landscape. This conceptual study aims to evaluate the instruments of CBT-based TPA, focusing on validity, reliability, fairness, and technological infrastructure constraints. Employing a systematic literature review approach, this research synthesizes various foundational theories of educational measure...
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Analisis Gaya Kepemimpinan Transformasional pada Efektivitas Himpunan Mahasiswa Manajemen Periode 2024-2025
Jurnal Riset Rumpun Ilmu Ekonomi
Vol 5
, No 1
(2026)
Leadership is an essential element in human life, particularly within a social and organizational context. Transformational leadership plays a vital role in shaping the performance and motivation of organizational members. This research adopts a descriptive qualitative method with a case study approach, enabling a deep and systematic exploration of leadership phenomena. The study aims to analyze the implementation of transformational leadership in the Student Association of the Management Depart...
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Pemetaan Dampak Banjir Bandang terhadap Lahan Pertanian di Nagari Pauh Kamang Mudiak Kabupaten Agam
Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa
Vol 4
, No 2
(2026)
The objectives of the study are: 1) To analyze the level of vulnerability of agricultural land to flash floods in Nagari Pauh Kamang Mudiak, 2) To analyze the condition of agricultural land in Nagari Pauh Kamang Mudiak before and after the flash flood. The results of this study: 1) Analysis of the level of vulnerability of agricultural land to flash floods in Nagari Pauh Kamang Mudiak, namely in the safe class covering an area of 8.34 hectares, the non-vulnerable class covering an area of 12.01...
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The Effectiveness of Moodle-Based Learning Management Systems in Enhancing Students’ Academic Readiness for Computer-Based Tests
Erikson Damanik
; Edo Maranata Tambunan
; Meylida Girsang
; Khansa Khalishah
; Toras Pangindoan Batubara
; Musthafa Haris Munandar
; Hengki Mangiring Parulian Simarmata
Pemberdayaan Masyarakat: Jurnal Aksi Sosial
Vol 3
, No 1
(2026)
The rapid advancement of digital technology in higher education has transformed learning and assessment systems, particularly through the adoption of Learning Management Systems (LMS) and Computer-Based Tests (CBT). However, many university students still face challenges in adapting to digital examination environments due to limited technical experience and digital literacy. This Community Service Activity (PKM) aims to enhance students’ academic readiness and digital competence through the impl...
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The Effectiveness of Moodle-Based Learning Management Systems in Enhancing Students’ Academic Readiness for Computer-Based Tests
Erikson Damanik
; Edo Maranata Tambunan
; Meylida Girsang
; Khansa Khalishah
; Toras Pangindoan Batubara
; Musthafa Haris Munandar
; Hengki Mangiring Parulian Simarmata
Pemberdayaan Masyarakat: Jurnal Aksi Sosial
Vol 3
, No 1
(2026)
The rapid advancement of digital technology in higher education has transformed learning and assessment systems, particularly through the adoption of Learning Management Systems (LMS) and Computer-Based Tests (CBT). However, many university students still face challenges in adapting to digital examination environments due to limited technical experience and digital literacy. This Community Service Activity (PKM) aims to enhance students’ academic readiness and digital competence through the impl...
Sumber Asli
Google Scholar
DOI