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Menampilkan 1–10 dari 43 artikel
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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Pengaruh Sales Growth, Capital Intensity, Earnings Management Terhadap Tax Avoidance: Moderasi Company Size
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data r...
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Peningkatan Pengetahuan Masyarakat Tentang Pemanfaatan Spray Anti Nyamuk Berbahan Alami Untuk Menghindari Gigitan Nyamuk dan Penyakit DBD
Roni, Yunisman
; Ari Rahmat Aziz
; Masrina Munawarah Tampubolon
; Nurhanifa Rizky Tampubolon
; Niken Yuniar Sari
; Nia Khusniyati
Jurnal Pengabdian Kepada Masyarakat Sisthana
Vol 7
, No 2
(2025)
Latar Belakang: Lahan basah merupakan ekosistem yang kaya akan keanekaragaman hayati, namun juga menjadi habitat yang ideal bagi berbagai vektor penyakit, terutama nyamuk. Penyakit Demam Berdarah Dengue (DBD) adalah salah satu penyakit yang ditularkan oleh nyamuk Aedes aegypti. Masyarakat Kelurahan Pebatuan sepakat bahwa jumlah nyamuk di daerah kelolaan sangat mengganggu dan kondisi got yang sangat kotor perlu ditangani.
Tujuan: Untuk meningkatkan pengetahuan masyarakat tentang pentingnya menghi...
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Pemanfaatan Artificial Intelligence dalam Transformasi Pendidikan Islam di Era Digital
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 4
, No 4
(2025)
This article discusses the modernity of educational instruments, along with the phenomenon of technological progress, particularly the emergence of artificial intelligence (AI), and its implications for educators in the 21st century. Rapid advances in AI have led to fundamental shifts in teaching strategies and resources, shifting from traditional models to personalized and adaptive learning environments. Through automated assessments, curriculum customization, and the implementation of virtual...
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Implementasi E-Katalog dalam Meningkatkan Transparansi dan Akuntabilitas Pengadaan Barang dan Jasa di Dinas Pemuda dan Olahraga (DISPORA) Kota Semarang
Jurnal Media Administrasi
Vol 10
, No 2
(2025)
Government procurement of goods and services is a crucial instrument in achieving transparent, efficient, and accountable governance. One of the key innovations introduced is the e-Catalogue system, an electronic procurement platform provided by the National Public Procurement Agency (LKPP). This study aims to evaluate the implementation of the e-Catalogue in sports equipment procurement at the Youth and Sports Office (Dispora) of Semarang City, focusing on its mechanisms, supporting and inhibit...
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Plant based nugget innovation based on oyster mushrooms (Pleurotua ostreatus) and corn flour (Zea mays var amylacea) as high fiber foods: Inovasi Plant Based Nugget berbasis Jamur Tiram (Pleurotua ostreatus) dan Tepung Jagung (Zea mays var amylacea) sebagai Pangan Tinggi Serat
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 10
, No 2
(2025)
Indonesia has many types of junk food that have a strong taste, but are generally not nutritionally balanced, namely high in fat, salt, or sugar and low in fiber. One of the most popular is nuggets which are generally made from meat. As a healthier alternative, nuggets are made using oyster mushrooms which are low in fat and higher in fiber, and combined with gluten-free and high-fiber corn and tapioca flour to replace wheat flour which contains gluten. This study aims to determine the effect of...
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Perancangan dan Simulasi Sistem Purging Otomatis pada Sample Probe CEMS di PLTGU PT Jawa Satu Power
Jurnal Elektronika dan Komputer
Vol 18
, No 1
(2025)
Improving the accuracy of emission monitoring in the Continuous Emission Monitoring System (CEMS) is crucial to support compliance with environmental regulations, especially in gas and steam-based power plants (PLTGU). At PT Jawa Satu Power's PLTGU, the purging system on the CEMS sample probe is still performed manually and limited to scheduled preventive maintenance, potentially reducing emission data reliability due to particle contamination. This study aims to design and simulate an automatic...
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Perancangan Karakter Boardgame “Jejak Karapas: Pahlawan Laut Kecil” Dengan Pemanfaatan Enam Jenis Penyu Laut di Indonesia
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 1
(2025)
Sea turtles play an essential role in marine ecosystems but are increasingly threatened by human activities. Promoting conservation awareness from an early age through engaging educational tools is crucial. This study presents the development of an educational board game titled “Jejak Karapas: Little Ocean Heroes”, designed to teach children aged 10–13 about sea turtle conservation in Indonesia. The game’s character designs were informed by scientific research and adapted to suit children's aest...
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The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership
Linda Agustina
; Rizkyana, Fitrarena Widhi
; Kuat Waluyo Jati
; Atta Putra Harjanto
; Muhammad Ihlashul'amal
; Primadhani Dyah Larasati Suyatno
; Dwi Fatmasari
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data poin...
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Analisis Harga, Promosi, dan Kualitas Pelayanan Terhadap Keputusan Pembelian pada Eccindo
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to determine the effect of price, promotion and service quality on purchasing decisions at the Eccindo cooperative. This study is a causal study using quantitative methods. The sampling technique used was accidental sampling with a total of 96 respondents who had purchased at the Eccindo cooperative. The data collection technique was by distributing questionnaires. The data analysis technique used Partial Least Square (PLS) using the Smart-PLS Version 3.0 program. The results of...
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