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Menampilkan 1–10 dari 88 artikel
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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Pengaruh Kualitas Pelayanan SDM terhadap Kepuasan Pasien Pengguna Layanan Telemedicine
Dewi Agustina
; Annisa Zahra
; Aprillia Dwi Astuti
; Sahkira Nabila Utami Siregar
; Suci Ramadhani Rangkuti
; Rabiatul Chazali
; Ajeng Andini
; Safira Zahara
; Aulia Nazwa Fathurahmi
; Mely Febriani
; Amelia Putri Amanda
; Sry Wulan Silaban
; Audy Vimala Sari
Jurnal Ilmu Kesehatan dan Gizi
Vol 4
, No 2
(2026)
Telemedicine is a technology-based healthcare innovation that can improve access and efficiency. The quality of service provided by human resources (HR) plays a crucial role in determining patient satisfaction. This study aims to analyze the influence of HR service quality on patient satisfaction among telemedicine users. The method used was a literature review using a qualitative descriptive approach through analysis of scientific articles from various databases published between 2020 and 2025....
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Tablet Effervescent dari Daun Umbi Jalar Ungu untuk Pencegahan Penyakit Degeneratif
Jurnal Riset Rumpun Ilmu Tanaman
Vol 5
, No 1
(2026)
The prevalence of non-communicable degenerative diseases in Indonesia continues to rise, particularly affecting adolescents and productive age populations due to unhealthy lifestyle patterns and free radical exposure. Purple sweet potato leaves (Ipomoea batatas L.), a locally abundant resource often regarded merely as agricultural by-product, contain significant bioactive compounds including polyphenols, flavonoids, anthocyanins, and terpenoids demonstrating potent antioxidant properties with IC...
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Pemberdayaan UMKM sebagai Solusi Produk Inovasi Pemanfaatan Limbah Kulit Pisang dan Arang Kayu sebagai Produk Semir Sepatu di Desa Seren
Nur Jihad Demokrasiyanto
; Fitri Nurul Fatimah
; Ahmad Fawwazun Rifqi
; Marfuah Marfuah
; Wildan Adib Furqon
; Arini Lutfi Solihah
; Rizki Adi Nugroho
; Airlangga Bagus Pratama Putra Subandi
; Fazira Andra Putri
; Panca Wisnu Wardani
; Muhammad Danial Fitroh
; Safira Azkiya Putri
; Rahma Dhara Zafira
; Alfin Muzakki Thoha
; Nukhbatun Nisa
; Hidayatus Sibyan
Jurnal Pengabdian kepada Masyarakat
Vol 6
, No 2
(2026)
Seren Village has abundant organic waste potential, particularly banana peel waste generated from banana-processing MSME activities and wood ash resulting from household firewood combustion. To date, this waste has not been optimally utilized and is often discarded, thereby posing potential environmental problems. This study aims to process banana peel waste and wood ash into an innovative, environmentally friendly shoe polish made from natural materials, while also enhancing the economic value...
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Strategi Pemasaran Digital untuk UMKM Desa: Meningkatkan Keberlanjutan Usaha Mikro melalui Platform Media Sosial di Desa Sikeben
Asrifah Nabila
; Muhammad Haikal Amril Tanjung
; Wahyu Pinastia Ningrum
; Zahra Safira
; M. Fakhriza
Jurnal Pengabdian kepada Masyarakat
Vol 6
, No 2
(2026)
This research aims to identify and design relevant digital marketing strategies for Micro, Small, and Medium Enterprises (MSMEs) in Sikeben Village, with the goal of enhancing business sustainability through the utilization of the village’s social media platforms. The study employs a descriptive qualitative approach using interviews, observations, and documentation analysis involving MSME entrepreneurs, village officials, and social media managers of the village. The findings indicate that lever...
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Implementasi Kurikulum dalam Pembelajaran Matematika di SD Al Ihsan Yapis Kotaraja
Aljabar : Jurnal Ilmuan Pendidikan, Matematika dan Kebumian
Vol 2
, No 1
(2026)
This study aims to describe the implementation of the curriculum in mathematics learning at Al Ihsan Yapis Kotaraja Elementary School in the context of the Merdeka Curriculum. The focus of the study includes learning planning, learning implementation, the use of media and learning resources, the role of teachers and schools, and learning evaluation. The research uses a qualitative descriptive approach with data collection techniques through questionnaires, interviews, observations, and documenta...
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Fiqih dan Prinsip Ibadah dalam Islam
Khaeru Nazwa
; Bunga Khansa Tikwana
; Safira, Adria
; Andriyani Andriyani
; Wahdi Sayuti
; Raghib Filhaq
Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat
Vol 3
, No 1
(2026)
This study discusses fiqh ibadah as an important branch of fiqh that regulates the procedures for performing worship in accordance with Islamic law. The main objective of this study is to clarify the basic concepts of law, principles, and scope of worship in Islam so that its implementation is in accordance with sharia provisions. The data sources consist of primary literature (the Qur'an and Hadith) by analyzing scientific works from Google Scholar from 2018 to 2025 sourced from Indonesian and...
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Mengatasi Hambatan Belajar IPA di SD: Fokus pada Kemampuan Abstraksi dan Hubungan Sebab-Akibat
Ika Putra Viratama
; Alifia Nida Safira Meidiah
; Isrowiyah Isrowiyah
; Al Dewiyana Muhammad Idris
; Jumalia Taliba
Jurnal Pendidikan Dirgantara
Vol 2
, No 2
(2026)
Science lessons in primary school significantly contribute to the early development of logical, scientific and systematic reasoning skills. However, learning science can be challenging, especially when it comes to understanding abstract concepts and cause-and-effect interactions. This is due to the fact that, as per Piaget's theory, primary school students are still in the concrete operational stage and have limited cognitive growth. Data regarding abstraction ability and...
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Analisis Kesiapan dan Pengembangan Promosi Digital untuk Meningkatkan Daya Saing : Studi Kasus Florina Bouquet
Safira Nurhaliza
; Jasmine Nashwa Mutiara Seno
; Chikita Alamanda Arafa
; Niken Dwi Astuti
; Dina Mayasari Soeswoyo
Jurnal Pariwisata Indonesia
Vol 2
, No 4
(2026)
This study aims to analyze the level of digital readiness and the development of digital promotion strategies at Florina Bouquet MSME as an effort to enhance competitiveness in the digital era. The research background arises from the limited optimi\zation of Instagram features and digital marketing strategies, resulting in low product visibility in the digital market. This study employs a qualitative descriptive approach with data collected through observation, in-depth interviews, and literatur...
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