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Pertanggungjawaban Pidana Pelaku Tindak Pidana Korupsi Pengelolaan Anggaran Desa Balunijuk (Studi Putusan Nomor 38/Pid.Sus-Tpk/2023/Pn Pgp)
Jurnal Penelitian Serambi Hukum
Vol 18
, No 01
(2025)
Criminal liability is defined as the continuation of objective blame that exists in a criminal act and subjectively meets the requirements to be punished for the act. Corruption is regulated in Law Number 31 of 1999 concerning the Eradication of Criminal Acts of Corruption as amended and supplemented by Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning the Eradication of Criminal Acts of Corruption. Legal certainty is the basis for a State in implementing applicable...
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Analisis Data dan Visualisasi Pola Ancaman Siber Global (2015 - 2024) menggunakan Exploratory Data Analysis (EDA)
Dinamik
Vol 30
, No 2
(2025)
Penelitian ini menganalisis pola ancaman siber global dengan menggunakan metode Exploratory Data Analysis (EDA) berdasarkan dataset “Global Cybersecurity Threats (2015–2024)” yang disusun oleh Atharva Soundankar dan dipublikasikan di Kaggle. Dataset tersebut mencakup 3.000 insiden keamanan siber dari berbagai negara, dengan atribut seperti negara, tahun, jenis serangan, industri sasaran, kerugian finansial, jumlah pengguna terdampak, sumber serangan, jenis kerentanan, mekanisme pertahanan, dan w...
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Analisis Empiris Kemungkinan Penghindaran Pajak di Perguruan Tinggi
Jurnal Penelitian Serambi Hukum
Vol 18
, No 02
(2025)
Taxes are a source of state income which is used to finance government spending and national development, so taxes have an important role in the development of the Indonesian economy. But taxpayers always want to pay as little tax as possible, whereas for the government taxes are the main source of national income, so Tax Avoidance occurs. This research aims to examine the influence of Love of Money, Religiosity and Gender on Tax Avoidance. In addition, this study examines the legal loopholes th...
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Driving MSME Success: Unveiling the Impact of Digital Literacy, Financial Literacy, Innovation, and Human Capital
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aimed to examine the effect of digital literacy, financial literacy, innovation, and human capital on MSME performance. This study used Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The population in this study consisted of MSMEs located in Banyumas Regency. Moreover, the sampling technique used in this study was convenience sampling, with the criteria that MSMEs were in Banyumas Regency and have been operating for at least 3 years, which resulted in 161 resp...
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Pengaruh Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Harga Saham Perusahaan Subsektor Food and Beverage
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to test the influence of liquidity as measured by the Current Ratio and Solvency as measured by Debt to Equity Ratio and Profitability with Return On Equity proxy on Stock Price. The data used is secondary data from the Annual Report. The sample used in this study was 15 companies in the Food and Beverage subsector. listed on the Indonesia Stock Exchange that meets the requirements for use in research with a period of 20 20 to 2023 ( 4 years), so that the data observed is 6...
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PENGUATAN NILAI KREATIVITAS DAN BERPIKIR KRITIS ANGGOTA EKSTRAKURIKULER KELOMPOK ILMIAH REMAJA PADA SMK NEGERI 1 MOJOSONGO TAHUN 2025
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 14
, No 1
(2025)
ABSTRAK
Tujuan penelitian ini untuk mengetahui bentuk kegiatan yang dilakukan ekstrakurikuler KIR SMK Negeri 1 Mojosongo yang dapat menguatkan kreativitas dan berpikir kritis pada anggota KIR. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Strategi penelitian ini menggunakan pendekatan studi analisis. Subjek penelitian ini adalah waka kesiswaan, pembina, dan anggota ekstrakurikuler kelompok ilmiah remaja. Teknik pengumpulan data meliputi observasi, wawancara dan dokumentasi....
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Pengaruh Pengetahuan Pajak, Norma Subjektif, dan Penghargaan Finansial Terhadap Minat Karir Mahasiswa Menjadi Konsultan Pajak dengan Self-Efficacy Sebagai Variabel Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan paja...
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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is n...
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Edukasi Pencegahan Diabetes dan Pemanfaatan Bahan Alam sebagai Antidiabetes bagi Masyarakat Pengunjung Car Free Day Colomadu, Karanganyar
Sujono, Tanti Azizah
; Kusumowati, Ika Trisharyanti Dian
; Munawaroh, Rima
; Utami, Wahyu
; Sari, Asti Arum
; Nurwaini, Setyo
; Isnaniyah, Dhevi Zahra Latifatul
; Anindya, Talitha Ahnaf
; Firdaus, Farhand Ahmad
; Harindasari, Amorita Azzah
; Balqis, Moetia Rahman
; Anjati, Yasinta Widia
Abdi Geomedisains
Vol 6
, No 1
(2025)
Diabetes mellitus (DM) is a chronic (non-communicable) disease whose prevalence is currently increasing. Public awareness of the importance of early detection and prevention of diabetes is still relatively low, because this disease is sometimes asymptomatic. Various efforts to prevent and treat DM continue to be developed, including through public education. This activity aims to increase public knowledge about diabetes and the use of natural ingredients as antidiabetics. Car-free day Colomadu w...
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The Adaptability and Innovation Capacity of Small and Medium Construction Companies to Information and Computers Technology in the Developing Countries
Media Komunikasi Dunia Ilmu Sipil
Vol 7
, No 1
(2025)
The construction industry in developing countries is undergoing a pivotal transformation, driven by the integration of information and communication technology (ICT). This study investigates how ICT adoption influences the adaptability and innovation capabilities of small and medium-sized enterprises (SMEs) within this sector. Employing a mixed-methods approach, the research combines quantitative data from 50 construction SMEs across chosen regions in Indonesia, with qualitative insights from 15...
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