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Menampilkan 1–10 dari 122 artikel
Pengaruh Fixed Asset Intensity dan Leverage terhadap Tax Management dengan Moderasi Profitability
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Tax Management refers to a company’s efforts to manage its tax obligations efficiently and legally in order to optimize net income. This study aims to examine the effect of Fixed Asset Intensity and Leverage on Tax Management, with Profitability as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research is conducted because tax management practices are considered to potentially influence corporate profitability and financial...
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A Lightweight Maize Leaf Disease Recognition Using PCA-Compressed MobileNetV2 Features and RBF-SVM
Journal of Computing Theories and Applications
Vol 3
, No 3
(2026)
The integration of Artificial Intelligence (AI) into precision agriculture has significantly improved plant disease recognition; however, many existing deep learning models remain computationally expensive and feature-redundant, limiting their deployment on low-power and edge devices. To address these limitations, this study proposes a lightweight framework for maize leaf disease recognition based on serial deep feature extraction, dimensionality reduction, and machine-learning–based classificat...
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Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang, dan Perputaran Total Aset Terhadap Profitabilitas
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses t...
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Potensi Biokimia Aloe vera (L.) Burm.f. sebagai Agen Penyembuhan Luka dan Basis Formulasi Sediaan Topikal Farmasi
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Aloe vera (L.) Burm.f. is a bioactive plant containing polysaccharides, anthraquinones, sterols, vitamins, minerals, and glycoproteins, contributing to wound healing through anti-inflammatory, antibacterial, antioxidant mechanisms, fibroblast stimulation, and accelerated re-epithelialization. This study employed a systematic literature review (SLR) of 37 peer-reviewed articles (2018–2025) to evaluate the biochemical potential of Aloe vera and its application as a basis for modern pharmaceutical...
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Analisis Dosis dan Efek Neurofarmakologi Infusa Daun Tamarindus indica (L.) pada Hewan Uji Mencit
Haryanto Haryanto
; Sahrul Gunawan
; Atiqah Ainunnisa' Andy Putri
; Andi Eka Purwanti
; Salsabila Ramadhani
; Hilyah Muthiah
; Saskiah Adiajuns
; Sukma Febrianti sukri
; Nur Aqila Novi Dwiyanti
; Nurul Fazilawati Ode
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
This study aims to investigate the effects of tamarind leaf extract (Tamarindus indica L.) on neuropharmacological activity in mice using calculated percentages of responses based on the parameters PSM, SSSP, DSSP, SL, RO, SM, PSL, and ANA. This research was conducted as a laboratory experiment using a completely randomized design (CRD) with three treatment concentrations: 1%, 2%, and 4%. Observations were performed to assess the percentage of activity produced by each sample concentration, foll...
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Analysis of Early Intervention Systems for War-Related Trauma in the Middle East: (A Programmatic Synthesis)
Nurzahara Sihombing
; M. Agung Rahmadi
; Naila Al Madina
; Zulpiani Br Sipayung
; Khaila Salsabila
; Helsa Nasution
; Luthfiah Mawar
; Andine Mei Hanny
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
This study critically examines the effectiveness of early intervention programs in addressing war-related trauma in the Middle East by meta-synthesizing forty-seven interventions implemented between 2010 and 2024. The analysis demonstrates that cognitive behavioral therapy (CBT) based interventions achieved a success rate of 78.3 percent with p value less than 0.001 in reducing post-traumatic stress disorder symptoms, with an effect size of d equal to 0.86 indicating substantial therapeutic stre...
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Perancangan Knowledge Management System Sebagai Media Berbagi Pengetahuan Mahasiswa Dengan Metode Knowledge Management System Lifecycle
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Knowledge must be managed effectively to facilitate transfer between individuals, groups, and organizations. The Informatics Engineering study program currently lacks a system for knowledge management. Currently, the study program facilitates offline discussion forums for the sharing of knowledge gained by lecturers and students. These offline discussion forums require significant costs, time, and space, often resulting in delays in knowledge sharing. This research focused on the analysis and de...
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Peningkatan Dukungan Keluarga Berbasis Family Centered Care Sebagai Upaya Pencegahan Perilaku Seksual Beresiko Pada Remaja
Jurnal Pengabdian Kepada Masyarakat Sisthana
Vol 7
, No 2
(2025)
Permasalahan yang menimpa remaja dikatakan kompleks yang berkaitan dengan pergaulan, perilaku pacaran, prestasi yang bermasalah di sekolah, dan lain-lain. Berdasarkan hasil survei didapatkan data bahwa seperempat remaja menyatakan mulai berpacaran pada usia 15 tahun dan gaya pacaran yang dilakukan seperti berpegangan tangan, ciuman, dan ada beberapa remaja yang pernah meraba bagian tubuh yang sensitif pada pasangannya. Faktor dominan perilaku seksual di pedesaan adalah teman sebaya sedangkan di...
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Construction of Integrated Technology for Physical and Mental Health in Conflict-Affected Middle Eastern Regions : A Confirmatory Factor Analysis of the Dimensions of Digital Innovation, Infrastructure Readiness, User Competency, and Sustainability
Mawar, Luthfiah
; Rahmadi, M. Agung
; Sabila, Sal
; Muzhaffirah, Adzra
; Rengganis, Mutiara
; Nasution, Helsa
; Sihombing, Nurzahara
; Umaira, Aisyah
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
This study offers a comprehensive analysis of the integrated technology construct connecting physical and mental health services in conflict-affected Middle Eastern regions by employing confirmatory factor analysis within a Structural Equation Modelling approach. The research is based on 1,124 documents on digital health technology implementation published between 2017 and 2024 across fourteen countries. The measurement model demonstrates strong goodness-of-fit, evidenced by chi-square/df = 1.84...
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Pengaruh Total Asset Turnover, Return on Assets, Debt to Equity Ratio, Stock Return, dan Firm Size terhadap Firm Value
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study evaluates the impact of TATO, ROA, DER, stock returns, and firm size on company value (PBV) for 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The background to this research is the crucial role of the infrastructure sector amid government budget dynamics that affect corporate performance and investor perception. The results show that ROA, DER, and stock returns have a significant positive effect on company value. This indicates that high pr...
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