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Peran Manajemen Strategis Perpajakan terhadap Pencapaian Target Penerimaan Negara
Pajak dan Manajemen Keuangan
Vol 3
, No 1
(2026)
State revenue holds a vital position in sustaining national development and the functioning of government, with taxation serving as the primary contributor to Indonesia’s State Budget (APBN). The substantial reliance on tax income obliges the government to manage the taxation system in an optimal, efficient, and sustainable manner. Nevertheless, the attainment of tax revenue targets in practice remains challenged by various issues, including structural, administrative, and strategic limitations....
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Studi Deskriptif Pengetahuan Kesehatan Reproduksi pada Remaja di Sekolah Menengah Kejuruan Negeri 1 Mempura Kabupaten Siak
Larysa Fernenda
; Iqbal Oktaviano Forest
; Ifqo Hasanah
; Azeng Setiyaningsih
; Widiya Febriani
; Rindy Maharani
; Shyntiara Alreysha Putri
; Sindy Nurul Afrilia
; Nadia Astari
; Elia Cici Gusviani
; Cici Nurcahyati
Jurnal Pengabdian dan Kesejahteraan Masyarakat
Vol 3
, No 1
(2026)
Adolescence is a crucial period in human development, characterized by biological, psychological, and social changes. At this stage, adolescents require proper understanding of reproductive health to prevent risky behaviors and to support the development of healthy and responsible attitudes. This community service activity aimed to improve students’ knowledge of reproductive health through socialization at State Vocational High School (SMKN) 1 Mempura, Siak Regency. The method used was descripti...
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Apakah Ukuran Perusahaan dan Profitabilitas Berpengaruh terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2022-2024?
Irma Rezki Saputri
; Mustika Mutiara Dewi Laras
; Tania Wulandari
; Reventina Natalia
; Rimi Gusliana Mais
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 4
, No 1
(2026)
This study aims to analyze the effect of company size and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research uses secondary data obtained from published financial statements, with a sample of 333 companies selected through a purposive sampling technique. Panel data regression is employed as the main analytical method to examine the relationship between the independent variables and tax avoidance practic...
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Konstruksi Pertanggungjawaban Pidana Pelaku Perusakan Fasilitas Umum dalam Aksi Massa
Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi
Vol 3
, No 1
(2026)
This research aims to analyze the criminal liability of perpetrators of arson and destruction of public facilities during demonstrations in Indonesia, as well as to examine the enforcement of criminal law against these crimes based on applicable positive law. However, in practice, demonstrations are often accompanied by anarchic actions in the form of arson and destruction of public facilities that harm the public interest and disrupt public order. The urgency of this research lies in the need t...
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Pengaruh Konten Influencer di Media Sosial terhadap Tingkat FOMO pada Gen Z (Analisis Studi Literatur)
Jurnal Pendidikan Dirgantara
Vol 3
, No 1
(2026)
The phenomenon of Fear of Missing Out (FOMO) has become increasingly prominent among Generation Z due to the high intensity of social media use. Social media serves not only as a communication tool but also as a space for identity construction and the pursuit of social validation. Exposure to influencer content portraying ideal lifestyles, social achievements, and trending activities encourages individuals to remain constantly connected in order to avoid feeling left behind in digital communitie...
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Pengenalan dan Pelatihan Dasar Pemrograman Menggunakan Scratch di SDN Bulupasar Kediri
Iqlima Zahari
; Mutiara Anggraini Ritma Tanti
; Galuh Wilujeng Saraswati
; An’nisa Yulia Nur
; Wildan Mahmud
; Erba Lutfina
; Karmila Karmila
; Agus Winarno
Jurnal Pengabdian dan Kesejahteraan Masyarakat
Vol 3
, No 1
(2026)
The advancement of digital technology has made computer literacy and language comprehension increasingly important. Playing games has become a daily habit for young children. Scratch is an innovative and child-friendly platform. This community service program aims to introduce basic programming concepts to sixth-grade students of Bulupasar Elementary School, Kediri, using the Scratch platform. This program adopts the Direct Instruction method, also known as hands-on learning. This one-day sessio...
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Tinjauan Pertanggungjawaban PT. Lapindo Brantas Berdasarkan Aspek Responsibility Theory dengan UU No 32 Tahun 2009 Tentang Perlindungan dan Pengelolaan Lingkungan Hidup
Fadhilatul Amaliya
; Anindya Rahma Fathiya
; Tiara Jelita Andalusianti Roozan
; Isna Nurul Hasanah
; Dewi Sekar Pembayun
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Vol 5
, No 2
(2026)
The Lapindo Brantas case is the largest environmental disaster in Indonesia, causing significant environmental damage and widespread economic and social impacts on the surrounding community. This incident sparked debate about corporate legal responsibility for the damage that occurred. This study aims to thoroughly evaluate the responsibility of the Lapindo Brantas corporation using the responsibility theory approach and Law Number 32 of 2009 concerning Environmental Protection and Management. T...
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Makna Sekapur Sirih pada Tarian Persembahan Andun dalam Upacara Pernikahan di Bengkulu Selatan
Jurnal Riset Rumpun Seni, Desain dan Media
Vol 5
, No 1
(2026)
The Andun Offering Dance is an important tradition in the traditional wedding ceremony of the Serawai people in South Bengkulu. It contains the main cultural symbol, Sekapur Sirih, which not only functions as a ritual complement but also has a philosophical meaning that represents the noble values of the local community. This study aims to uncover the symbolic meaning of Sekapur Sirih in the Andun Offering Dance and explain the request to strengthen social relations between families united thr...
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Pengaruh Media Sosial terhadap Minat Berwirausaha pada Gen Z
Jurnal Riset dan Inovasi Manajemen
Vol 4
, No 1
(2026)
This research focuses on the use of social media among Gen Z students at the Faculty of Economics, Universitas Nasional Pasim, specifically in their first semester, with the primary obejctive of identifying the impact of social media usage on entrepreneurial interest Gen Z. Utilizing a quantitative method with a population of 94 individuals and a sample derived using a 5% margin, data were collected through questionnaires. The analytical results through validityand reliability tests confirmed th...
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The Effect of Lemongrass Aromatherapy on Sleep Quality in Perimenopausal Women
Journal of Health Sciences, Nursing and Nutrition
Vol 3
, No 1
(2026)
Sleep disturbances are a common complaint among perimenopausal women due to hormonal, psychological, and physiological changes, which impact their health and quality of life. Safe and easy-to-apply non-pharmacological approaches, such as lemongrass aromatherapy (Cymbopogon citratus), have the potential to be a supportive alternative in overcoming sleep disturbances during this phase. However, empirical evidence regarding the effect of lemongrass aromatherapy on the sleep quality of perimenopausa...
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