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EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FINANCIAL REPORTING TIMELINESS WITH OPERATIONAL COMPLEXITY AS MODERATOR
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 1
(2025)
The punctuality of financial reporting plays a crucial role for stakeholders in making well-informed and timely decisions, particularly for publicly traded companies. This research investigates the influence of tax avoidance and profitability on financial reporting timeliness, and explores whether operational complexity acts as a moderating factor in the relationship between tax avoidance and timely reporting. The study focuses on manufacturing firms within the basic and chemical industry sector...
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DOES REPURCHASE INTENTION OCCUR CAUSED BY SERVQUAL, PRICE, PLACE, PROMOTION AND CUSTOMER SATISFACTION AS MEDIATION IN PT. X MULTIFINANCE COMPANY?
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 1
(2025)
This study aims to determine the influence of SERVQUAL, price, place, and promotion on repurchase intention with customer satisfaction mediation. The object of this research is a debtor registered in the system of one multi finance company in Jakarta. Data collection was carried out using probability sampling with simple random sampling technique with a total of 213 respondents. Empirical data processing uses the Structural Equation Model (SEM) method of the 8 hypotheses proposed, only 4 hypothe...
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Optimalisasi UMKM Cepoko Melalui Pendampingan Legalitas, Sertifikasi Halal, dan Desain Kemasan
Faizal Rangga Hadi Saputra
; Dafa Arinda
; Nala Rosyadia
; Nurul Hidayatul Isnaeni
; Luthfia Arifatul Aulia
; Ridwan Pangestu Bagaskoro
; Muhammad Laksamana Lucky
; Elvira Hera Kusumaningrum
; Tiyanto Dwi Zafaron
; Fatia Nurul Azhar
; Muna Ulia Najibah
; Rita Dwi Ratnani
Palawa: Jurnal Pengabdian Kepada Masyarakat
Vol 4
, No 1
(2025)
Kegiatan pengabdian masyarakat ini dilaksanakan di Kelurahan Cepoko, Kecamatan Gunungpati, yang memiliki potensi besar dalam pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM). UMKM berperan penting dalam memperkuat ekonomi lokal, menciptakan lapangan kerja, dan mendorong kemandirian masyarakat, sekaligus mendukung pencapaian Sustainable Development Goals (SDGs). Melalui program Kuliah Kerja Nyata (KKN) Universitas Wahid Hasyim, kegiatan ini bertujuan mendampingi pelaku UMKM dalam meningkatkan...
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Effectiveness Of Rhythmic Gymnastics For The Development Of Gross Motor In Preschool Age Children
FISIO MU: Physiotherapy Evidences
Vol 6
, No 2
(2025)
Introduction: Gross motor skills are complex motor skills involving the large muscles of the arms, leg muscles, and most require coordination of all four limbs in children. Optimization is needed for gross motor development, one of which is by providing external stimulus, namely rhythmic gymnastics. Rhythmic gymnastics is a physical activity carried out with rhythmic accompaniment with complex movements and involving all body parts. The aim of this research is to determine the effectiveness of r...
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Screening Behavioural Disorders of Children Affected by Screentime with Real Computer Vision Technology
Firdaus, Zahrina alyani
; Naufal, Adnan Faris
; Andhini, Nur Intan Lia Putri
; Rizky , Aisyah Shabrina
; Rahmania, Ifitita Nayla
; Asyifa. , Nabila Kultsum
FISIO MU: Physiotherapy Evidences
Vol 6
, No 2
(2025)
Introduction: In the development cycle of early childhood, several internal and external factors can influence changes such as disruption, delay or improvement. One of the external factors highlighted in this study is the application of screen time. Screen time in early childhood is highly recommended not to exceed 1 hour/day. This study aims to analyse the impact of screen time on behavioural disorders in the communication and personal social aspects of children aged 0-3 years at the Menur 6 Ka...
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Effectiveness of Physical Activity and Android-based SDIDTK Application on Motor Development of Preschool Children
Mailani, Rena
; Oktarina, Mona
; Bachtiar, Farahdina
; Agustiyawan, Agustiyawan
; Magdalena, Jun Yanti
; Adzani, Ichlasul
; Utami, Dyas Laksmita
; Nugraha, Ivan Septia
; Mulkan, Fathiya Qorrii'aina
FISIO MU: Physiotherapy Evidences
Vol 6
, No 2
(2025)
Introduction: A developmental process always accompanies a child's growth. Children whose growth is good will experience good development as well. Pre-school children begin to be taught activities related to academics, namely recognising letters and numbers, counting, memorising prayers and songs, writing and even reading. These academic abilities must be based on the readiness or maturity of the child's development of gross motor, fine motor, observation, speech and social. To make pre-school c...
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Effectiveness of Core Stability Exercise in Physiotherapy Approach to Improve Cardiorespiratory Fitness in College Students
FISIO MU: Physiotherapy Evidences
Vol 6
, No 2
(2025)
Introduction: Physical fitness, especially cardiorespiratory fitness, is an important factor in supporting students' health and academic performance. However, an increase in sedentary lifestyles has led to a decrease in physical fitness levels in university students. This study evaluates the effectiveness of the Core Stability Exercise (CSE) program in improving the cardiorespiratory fitness of university students, using a combination of bicycle crunch and mountain climber as the main exercises....
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The Effectiveness of Proprioceptive Neuromuscular Facilitation (PNF) on Balance and Fall Risk in Older Adults: A Systematic Literature Review
FISIO MU: Physiotherapy Evidences
Vol 6
, No 2
(2025)
Introduction: Proprioceptive Neuromuscular Facilitation (PNF) is an exercise method that focuses on improving neuromuscular control through proprioceptor stimulation. PNF is more commonly used in neurological therapy, but further research is needed regarding its ability to address musculoskeletal issues, such as balance and fall risk in the elderly. This study aims to review the PNF approach and analyse its effectiveness in improving balance and reducing the risk of falls in the elderly based on...
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Sistem Kontrol Suhu Infant Warmer Menggunakan Metode PID (Proportional, Integral, Derivative)
Journal of Health Technology and Public Health
Vol 2
, No 2
(2025)
The common issue faced by newborn babies is their difficulty in regulating body temperature with their environment. This often leads to hypothermia, which is a significant cause of mortality in newborns. Therefore, biomedical equipment that can regulate temperature in the newborn environment is crucial. In the design and development research of an Infant Warmer Temperature Control System using the PID method, key components include the Atmega328P microcontroller, a Skin Sensor for monitoring bab...
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Rancang Bangun Alat Terapi Nyeri Lutut Berbasis Arduino
Journal of Health Technology and Public Health
Vol 2
, No 2
(2025)
The knee is the largest joint in the human body. Like other joints, the knee consists of several structures, such as muscle cartilage, ligaments, tendons, and nerves. Almost all leg movements depend on the knee joint. Therefore, the Knee Brace or Health Knee Brace is a tool designed to provide stability support and reduce knee pain. The purpose of this study was to design and build an Arduino-based knee pain therapy tool and to test the safety and effectiveness of the tool in reducing knee pain....
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