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Determinan Agresivitas Pajak Sub-sektor Konstruksi Bangunan, Properti, dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
This study aims to analyze the determinants of tax aggressiveness in construction, property, and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The sample consists of 80 companies with 220 observations, selected using purposive sampling based on criteria such as the availability of financial statements and the absence of losses during the research period. The variables include tax aggressiveness (ETR), profitability (ROA), leverage (DAR), board size, and fir...
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Architecture and Field Evaluation of an IoT-Integrated Village Information System for Public Service
Hartono, Susilo
; Universitas Muhammadiyah Pringsewu
; Sutikno, Tole
; Ahmad Dahlan University
; Yudhana, Anton
; Ahmad Dahlan University
Telematika
Vol 19
, No 1
(2026)
Village public services often struggle with slow administrative workflows, limited transparency, and unequal access to service information, particularly where processes remain manual and difficult to monitor in real time. This study evaluates a deployed integrated village information system augmented with Internet of Things (IoT) signals—RFID-based operational monitoring and water/electricity facility-status sensing—to assess whether service quality improved after implementation and to clarify t...
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Enhancing Local MSME Competitiveness through ParticipatoryCommunity Service and Digital Transformation Initiatives
Shibghatalloh, A., H.
; Wardhani, A., A.
; Solechan, A.
; Syafrudin, H., A
; Sumargo, A., S.
; Dwiantoro, L., W., P.
; Kwartawaty, N., N.
Community Service Journal: Adarma Acitya
Vol 1
, No 2
(2026)
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting local economic development and employment creation. However, many local MSMEs continue to face structural challenges related to limited managerial capacity, low digital literacy, and weak market competitiveness. This community service program aims to enhance the competitiveness of local MSMEs through participatory empowerment and digital transformation initiatives. The program was implemented using a participatory app...
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Pelaksanaan GEMA (Gerakan Bersama Hapus Jentik & Edukasi 3M) dengan Pemberian Abate di Desa Sambung
Nyethrea Baby
; Yesita Ragil Kusuma Ningrum
; Dela Tri Mulyani
; Anandika Cahaya Putra Juliawan
; Silvia Sindi Mareta
; Revi Oktaviana
; Faradilla Putri Aulia
; Intan Lestari Widayanti
; Alfiyatunnadziroh
; Arkhanza Naufal Rosanto
Jurnal Suara Pengabdian 45
Vol 5
, No 1
(2026)
Lingkungan rumah yang memiliki tempat penampungan air tanpa pengelolaan yang baik berpotensi menjadi lokasi perkembangbiakan nyamuk vektor Demam Berdarah Dengue (DBD). Salah satu upaya pencegahan yang dapat dilakukan adalah pemberantasan sarang nyamuk (PSN) melalui penerapan perilaku 3M serta penggunaan larvasida abate pada wadah air yang sulit untuk dikuras. Kegiatan ini bertujuan untuk menggambarkan pelaksanaan Program GEMA (Gerakan Bersama Hapus Jentik) yang mengintegrasikan edukasi 3M dan pe...
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OPTIMIZATION OF TRICHODERMA GROWTH MEDIA FROM TANGKOS WASTE TO IMPROVE VEGETATIVE GROWTH AND CONTROL GANODERMA BONINENSE IN OIL PALM SEEDLINGS
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 10
, No 1
(2026)
This study evaluated the effectiveness of palm oil empty fruit bunch (EFB)-based growth media inoculated with Trichoderma spp. in enhancing vegetative growth of oil palm seedlings and suppressing Ganoderma boninense. A randomized block design was applied with five treatments: four doses of Trichoderma spp. (2 g, 4 g, 6 g, 8 g) and one untreated control, each repeated eight times. Observed parameters included plant height, stem diameter, leaf number, symptoms of Ganoderma attack, and disease inte...
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The Effect of Digital Payment Implementation and Transaction Security on the Development of MSMEs with Financial Stability as a Mediating Variable(A Study of SMEs in Sorong City)
Proceeding. of The International Conference on Business and Economics
Vol 4
, No 1
(2026)
This study analyzes the effect of digital payment implementation (X1) and transaction security (X2) on SME development (Y) with financial stability as a mediating variable (Z) in SMEs in Sorong City. This study examines the effect of digital payment implementation and transaction security on SME development with financial stability as a mediating variable. The study was conducted on MSMEs in Sorong City, Eastern Indonesia, using an explanatory quantitative approach. The data were analyzed using...
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The Effect of Digital Financial Literacy and Economic Stress on Household Financial Management Quality with Self-Control as a Mediating Variable
Proceeding. of The International Conference on Business and Economics
Vol 4
, No 1
(2026)
This study aims to analyze the effect of digital financial literacy and economic stress on household financial management quality, with self-control as an intervening variable. This research adopts a quantitative approach using Partial Least Square–Structural Equation Modeling (PLS-SEM). Data were collected through questionnaires distributed to household respondents and analyzed using SmartPLS. The results indicate that digital financial literacy has a positive and significant effect on househol...
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VEGETATION COMPOSITION OF WEED SPECIES IN SUGARCANE (SACCHARUM OFFICINARUM) CROPS IN THE LOWLAND AREAS OF SIDOARJO AND THE HIGHLAND AREAS OF MOJOKERTO
Tarigan, Puji Lestari
; Septyaputri, Kurnia Adisya
; Fifianah, Hanip Nur
; Putri, Novi Dwi Mahendra
; Firmansyah, Hanif
; Novita, Maya
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 10
, No 1
(2026)
Weed Species Diversity in Lowland and Upland Sugarcane (Saccharum officinarum) Fields: Sugarcane (Saccharum officinarum L.) cultivation began intensively on the northern coast of Java Island from the 1830s to the 1870s. Because of the presence of weeds that can interfere with the growth of major crops such as sugarcane, it is important to identify and manage these weeds to maintain productivity levels. Weed competition for nutrients, water, and light can significantly reduce crop yields. Agricul...
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Investigating Security Enhancement in Hybrid Clouds via a Blockchain-Fused Privacy Preservation Strategy: Pilot Study
Tabitha Chukwudi Aghaunor
; Eferhire Valentine Ugbotu
; Emeke Ugboh
; Paul Avwerosuoghene Onoma
; Frances Uchechukwu Emordi
; Arnold Adimabua Ojugo
; Victor Ochuko Geteloma
; Rebecca Okeoghene Idama
; Peace Oguguo Ezzeh
Journal of Computing Theories and Applications
Vol 3
, No 4
(2026)
The proliferation of cloud infrastructures has intensified concerns regarding data security, integrity, identity and access management, and user privacy. Despite recent advances, existing solutions often lack comprehensive integration of privacy-preserving mechanisms, dynamic trust management, and cross-provider interoperability. This study proposes an AI-enabled, zero-trust, blockchain-fused identity management framework for secure, privacy-preserving multi-cloud environments. The framework int...
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Dukungan Orang Tua Berbasis Lingkungan Bermain di Rumah dan Kesiapan Anak Masuk Sekolah Dasar
Adriani Rahma Pudyaningtyas
; Pudyaningtyas, Adriani Rahma
; Rahmawati, Anayanti
; Dewi, Nurul Kusuma
; Sholeha, Vera
; Palupi, Warananingtyas
; Sutapa, Panggung
Paudia
Vol 15
, No 1
(2026)
Studi ini dilakukan untuk menganalisis hubungan antara dukungan orang tua berbasis lingkungan bermain di rumah dengan kesiapan anak memasuki sekolah dasar (SD). Latar belakang penelitian ini berangkat dari pentingnya masa transisi anak dari pendidikan anak usia dini ke pendidikan dasar yang menuntut kesiapan sosial-emosional, kognitif, dan regulasi diri yang baik. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif korelasional. Subjek penelitian berjumlah 102 orang...
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