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Perubahan Tren Pariwisata: Hunian Hotel dan Pendapatan Asli Daerah Kabupaten Tapanuli Tengah
DHARMA EKONOMI
Vol 31
, No 2
(2024)
Tourism is one of the key sectors in driving regional economic growth. The potential of tourism attractions contributes to local community income and Regional Original Revenue (PAD) through tourism development. Central Tapanuli Regency has significant tourism potential that can be optimally managed to enhance PAD.This study aims to examine the extent to which the tourism sector contributes to increasing PAD and boosting the local economy in Central Tapanuli Regency. The research employs a quanti...
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Analisis Unsur Intrinsik Dan Unsur Ekstrinsik Pada Pupuh Kinanti Dan Pupuh Balakbak
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 3
, No 4
(2024)
Sundanese culture is one of Indonesia's rich and unique cultures. Sundanese culture is known as a culture that upholds high manners. Sundanese has very diverse arts, for example pupuh, pupuh can be categorized as one of the Sundanese arts. Pupuh is an inseparable part of Sundanese tradition and culture, so preserving it means preserving cultural heritage. Pupuh is also a traditional poetic work in Sundanese literature that has characteristics that have certain rules such as the number of syllabl...
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Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2020-2022
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX).
The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies.
Based on H1, the financial turnover component from 2020 to 2022 has a si...
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Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling...
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Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit Perbankan Pada Bank Umum Yang Terdaftar Di BEI Periode 2018-2022
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the...
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1 Sitasi
Peran Badan Anggaran dan Pengawasan dalam Pembahasan Sistem Perubahan Anggaran
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 30
, No 2
(2024)
This research aims to find out the role of the budget and supervisory body in discussing the budget change system. To identify problems, this research uses qualitative research. Data collection techniques use interviews, observation and document study. It can be concluded that Budget changes are the process of adjusting previously approved budget allocations due to changes in conditions, priority needs, or realization of income and expenditure that is not in accordance with the initial plan. The...
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SOSIALISASI EPILEPSI DAN PELATIHAN PENANGANAN AWAL KEJANG PADA KADER PUSKESMAS CAKRANEGARA
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Background: Epilepsy is a brain disorder characterized by a persistent tendency to produce epileptic seizures with neurobiological, cognitive, psychological and social consequences. About 70% of people with epilepsy should be seizure free if properly diagnosed and treated. The risk of death in people with epilepsy is three times higher than in the general population. In Indonesia, the stigma about epilepsy is quite high, there are many wrong assumptions and views about epilepsy. Target and outpu...
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PENGUKURAN POSTUR LANSIA YANG MENGALAMI KIFOSIS, LORDOSIS DAN SKOLIOSIS DI DESA BINAAN FISIOTERAPI
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
One of the efforts needed in solving the problems of the elderly is with promotive, preventive, curative, and rehabilitative. One of these services can be provided in certain communities such as built villages that have been managed by Physiotherapy Bachelor Study Program of Faculty of Health Sciences Universitas Muhammadiyah Pekaangan Pekalongan. The role of the physiotherapist here is related to the changes in posture experienced by the elderly that are the impact of changes in the musculoskel...
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PEMBERDAYAAN KADER LANSIA DALAM PENERAPAN MANAJEMEN RESIKO JATUH PADA LANSIA DI DESA SEMBUNG
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Entering old age, a person will experience a condition of physical deterioration characterized by less clear hearing, worsening vision, decreased muscle strength resulting in slow movements, and disproportionate body movements. As a result of the physical changes of the elderly, resulting in impaired physical mobility that will limit the independence of the elderly in fulfilling daily activities and cause the risk of falling in the elderly. In Indonesia, the prevalence of injuries falls in the p...
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Perancangan Panduan Praktikum Larutan Berorientasi Pada Kemampuan Literasi Sains Untuk Pembelajaran IPA
Jurnal Inovasi Pendidikan Sains (JIPS)
Vol 5
, No 2
(2024)
Praktikum pada umumnya dirancang secara khusus agar mahasiswa dapat melakukan eksperimen, kemampuan memecahkan masalah dengan pendekatan ilmiah. Tujuan dalam Penelitian ini adalah untuk mengembangkan panduan praktikum pada mata kuliah larutan yang berorientasi pada literasi sains mahasiswa pendidikan IPA Universitas Bhinneka PGRI dan melihat kelayakan dan kepraktisan dari pengembangan panduan praktikum tersebut. Jenis penelitian ini menggunakan metode Research and Development (R&D) yang diaw...
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