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Pengaruh Kebijakan Hutang dan Transfer Pricing terhadap Tax Avoidance dengan Kualitas Audit sebagai Variabel Moderasi
Jurnal Manajemen dan Ekonomi Bisnis
Vol 6
, No 2
(2026)
This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-B...
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Strategi Marketing Mix (4P) dalam Memperkuat Citra Merek pada UMKM Hijab: Studi Kasus pada UMKM Bell.Scraft
Jurnal Manajemen Riset Inovasi
Vol 4
, No 2
(2026)
This study is motivated by the increasing competition in the Muslim fashion industry, which encourages SMEs to develop effective marketing strategies to build brand image. The purpose of this study is to analyze the implementation of the marketing mix (4P) strategy in strengthening the brand image of Bell.Scraft SMEs. This research employs a qualitative approach using a case study design. Data were collected through interviews, observations, and documentation, and then analyzed using the data an...
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Efektivitas Penegakan Hukum terhadap Residivis Tindak Pidana Narkotika: Studi Kasus Putusan Nomor 154/Pid.Sus/2018/PN Yyk dan Putusan Nomor 51/Pid.Sus/2020/PN Tte
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Vol 5
, No 3
(2026)
The phenomenon of recidivism in narcotics crimes indicates that the rehabilitation and punishment approaches applied have not been fully able to prevent recurrence of crimes. This study aims to analyze the effectiveness of law enforcement against recidivists in narcotics crimes in two court decisions, namely Decision Number 154/Pid.Sus/2018/PN Yyk and Decision Number 51/Pid.Sus/2020/PN Tte. Case studies are used to assess the effectiveness of law enforcement, especially against perpetrators who...
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Pengukuran Beban Kerja Mental dan Fisik Operator Mesin Die Casting pada Shift Malam dengan Menggunakan Metode Nasa-TLX, CVL dan FTA
Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan
Vol 4
, No 1
(2026)
MMP is a metal manufacturing company engaged in casting, forging, and machining processes with a three-shift work system, including night shifts that may increase mental and physical workload due to disruptions in workers’ biological rhythms. This study aims to analyze the mental and physical workload of die casting machine operators during the night shift and to propose improvement measures using the Fault Tree Analysis (FTA) method. The study involved 23 operators, with mental workload assesse...
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Literatur Review: Implementasi Manajemen Keluarga dalam Pertumbuhan Kecerdasan Emosi dan Komunikasi Anak
Trisnani Widowati
; Mia Hafizah Tumangger
; Kartika Dwi Hapsari
; Itsnayni, Itsnayni
; Wanda Febi Safira
; Mutiara Nur Marina
; Varisa Berliana Al-Azhar
Jurnal Riset Rumpun Ilmu Pendidikan
Vol 5
, No 1
(2026)
Family management plays a pivotal role in establishing equilibrium between emotional dynamics and communication among family members. The family environment constitutes the primary context in which children learn to interact, communicate, and develop their character. Parental communication patterns, along with their capacity for emotional regulation, serve as critical determinants of a supportive home atmosphere conducive to children’s developmental and educational outcomes. This study aims to e...
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Studi Literatur: Penyakit Menular Seksual
Irfan Syazali Nasution
; Anisya Trihapsari
; May Sarah Dianti
; Nayla Nazwa
; Sadza Raisya Haniya Nasution
; Shela Ananta
; Siti Mautia Saragih
Jurnal Riset Rumpun Ilmu Kesehatan
Vol 5
, No 1
(2026)
Background: Sexually Transmitted Infections (STIs) represent a global public health challenge. The increasing number of Sexually Transmitted Infection (STI) cases is a serious concern worldwide. A lack of education or minimal knowledge, along with risky behavior, contributes significantly to the high STI rates, particularly among the young age group. Purposes: The objective of this study is to conduct a comprehensive analysis of the major types of Sexually Transmitted Infections (STIs)—namely Go...
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Tinjauan Pustaka: Peran Tabir Surya dalam Mencegah Photoaging
Jurnal Riset Rumpun Ilmu Kesehatan
Vol 5
, No 1
(2026)
Extrinsic skin aging or photoaging occurs due to repeated and prolonged exposure to ultraviolet (UVA) and ultraviolet B (UVB). Photoaging prevention can be done, one of which is the use of sunscreen. This literature review aims to review the role of sunscreen in photoaging prevention using a variety of existing literature. Sunscreen plays an important role in preventing skin damage caused by sunlight, especially in preventing and repairing skin damage due to sun exposure (photoaging). The additi...
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Teori - Teori Kebenaran sebagai Fondasi Etika Keilmuan
Jurnal Budi Pekerti Agama Kristen dan Katolik
Vol 3
, No 4
(2025)
The background of this research stems from the need to reexamine the position of theories of truth in the philosophy of science as a basis for the formation of scientific ethics amid the increasingly complex development of modern science. The concept of truth not only functions as an epistemological guideline in determining the validity of knowledge, but also has a normative dimension that influences the integrity, honesty, and responsibility of scientists in the research process. Based on this,...
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Membangun Ekosistem Kewirausaha di Kalangan Masyakarat Desa
Jurnal Pengabdian Kepada Masyarakat
Vol 5
, No 1
(2025)
Village entrepreneurship is an initiative designed to stimulate regional economic growth by accelerating the development of rural areas, which have long been perceived as slow, less productive, and lagging behind urban centers. The creation of entrepreneurial villages offers a concrete strategy to enhance community productivity because it encourages all components of the village government, residents, and local institutions to participate in structured and collaborative entrepreneurial activitie...
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Sinergi Sumber Daya dan Strategi Inovasi dalam Mewujudkan Kewirausahaan Berkelanjutan: Analisis Sistematis dengan Metode Systematic Literature Review
Jurnal Manajemen Kewirausahaan dan Teknologi
Vol 2
, No 4
(2025)
Innovation is the process of optimizing various resources to produce more efficient and sustainable solutions. This study aims to examine the relationship between resources and innovation strategies in supporting sustainable entrepreneurship through a Systematic Literature Review (SLR) approach. A total of 25 scientific articles were analyzed using PRISMA guidelines to examine the role of resources such as human, technological, information, financial, and physical resources in the context of pro...
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