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Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distribu...
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Identifikasi Senyawa Fitokimia Ekstrak Daun Dandang Gendis Clinacanthus nutans (Burm. f) Lindau. di Desa Purwosari Kulon Progo Menggunakan Metode Tube Test
Jurnal Bina Cipta Husda: Jurnal Kesehatan dan Science
Vol 22
, No 1
(2026)
Clinacanthus nutans (Burm. f) Lindau. merupakan tanaman obat Asia Tenggara yang dikenal kaya akan kandungan metabolit sekundernya dan memiliki beragam aktivitas biologis. Penelitian ini bertujuan untuk mengidentifikasi senyawa fitokimia golongan kuinon, flavonoid dan fenol pada ekstrak daun Clinacanthus nutans menggunakan metode tube test. Sampel daun diperoleh dari Desa Purwosari, Kulon Progo, Yogyakarta. Pengujian dilakukan secara kualitatif menggunakan pereaksi KOH untuk uji kuinon, reaksi Sh...
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Strategi Pengelolaan Arus Kas Untuk Keberlanjutan Usaha Kue Tradisional
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Penelitian ini bertujuan untuk menganalisis strategi pengelolaan arus kas dalam mendukung keberlanjutan usaha kue tradisional dengan mengambil studi kasus pada Toko Roti Ganjel Rel Ambarawa. Pengelolaan arus kas yang efektif merupakan faktor krusial dalam menjaga keberlangsungan usaha kecil dan menengah, khususnya pada industri makanan tradisional yang menghadapi tantangan fluktuasi permintaan musiman dan persaingan dengan produk modern. Metode penelitian yang digunakan adalah kualitatif deskrip...
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The Impact of Task-Based Language Teaching on Students’ Listening Proficiency Using Song Lyrics
International Journal of Research in Education
Vol 6
, No 1
(2026)
This research focuses on assessing the effectiveness of the Task-Based Language Teaching (TBLT) approach combined with English song lyrics in improving students' listening skills and analyzes the connection between students' perceptions and their listening outcomes. A quasi-experimental design was utilized with 59 tenth-grade students from a senior high school in Bandar Lampung, divided into an experimental group (n = 30) and a control group (n = 29).The experimental group participated in five...
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Roblox as Media for Students’ Language Output in Daily Conversation
International Journal of Research in Education
Vol 6
, No 1
(2026)
This study investigates the use of Roblox as a medium to enhance students’ language output in daily conversation classes. The research was conducted at BBC Semarang with six students from the Dynamic Conversation class who had no prior experience using Roblox. Employing a mixed-methods design, the study combined quantitative assessment of speaking performance—covering content, pronunciation, vocabulary, and grammar—with qualitative insights from classroom observations, questionnaires, and interv...
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Analisis Komparatif Nilai N-SPT terhadap Klasifikasi Tanah Berdasarkan Sistem USCS
Media Komunikasi Dunia Ilmu Sipil
Vol 7
, No 2
(2026)
This study aims to analyze the relationship and compatibility between the Standard Penetration Test (SPT) N-value and soil classification based on the Unified Soil Classification System (USCS). The SPT is commonly used to determine in-situ soil density and consistency, while the USCS provides a comprehensive classification of soil types through grain size distribution and Atterberg Limits parameters. Data were collected from six different depth intervals, consisting of N-SPT values, grain size a...
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Islamic Education Learning Motivation: How the STAD Cooperative Model Impacts Students
International Journal of Research in Education
Vol 6
, No 1
(2026)
This study aims to analyze the effect of the Student Teams Achievement Division (STAD) cooperative learning model on students’ learning motivation in Islamic Religious Education (Pendidikan Agama Islam/PAI) at SMA Muhammadiyah 2 Bandar Lampung. The research employed a quantitative approach using a quasi-experimental design involving two groups: an experimental class implementing the STAD model and a control class receiving conventional instruction. The research instrument was a PAI learning moti...
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PENGARUH PERBEDAAN METODE COLD PROCESS DAN HOT PROCESS TERHADAP KARAKTERISTIK MUTU SABUN PADAT EKSTRAK BEKATUL BERAS MERAH (Oryza rufipogon Griff)
Jurnal Inovasi Teknik Kimia
Vol 11
, No 1
(2026)
Solid soap is produced through saponification, which can be done using either the cold or hot process. The key distinction lies in temperature: the cold process occurs at room temperature without heating, whereas the hot process uses heat to saponify. These differences may influence the resulting soap quality characteristics. This experimental study aimed to examine the effect of cold and hot processing methods on the quality characteristics of solid soap formulated with red rice bran extract (O...
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PENINGKATAN MINAT MAHASISWA AKUNTANSI MENJADI AKUNTAN DI ERA DIGITAL DALAM PROGRAM IAI GOES TO CAMPUS
Jurnal Pengabdian kepada Masyarakat Sidoluhur
Vol 6
, No 01
(2026)
Minimnya jumlah akuntan yang dimiliki di Indonesia menginisiasi kegiatan IAI Goes to Campus. Isu matinya profesi akuntan karena tergantikan digitalisasi menjadi salah satu faktor penyebab penurunan minat lulusan akuntansi untuk terjun di profesi akuntan. Berpijak dari kondisi di era digital ini, kegiatan pengabdian masyarakat ini dilakukan dengan melihat rendahnya tingkat peminatan lulusan akuntansi untuk mengeluti profesi akuntan. Tujuan kegiatan ini adalah meningkatkan minat mahasiswa ak...
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Stratification and Charging Efficiency in Compact Thermal Storage Under Variable Flow Conditions: An AI-Assisted Simulation Study
Simanjuntak, Janter P.
; Daryanto, Eka
; Tambunan, Bisrul Hapis
; Silaban, Robert
; Sinaga, Denny Haryanto
; Zainon, Mohd Zamri
; Muhammad Ibrahim
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 8
, No 1
(2026)
Thermal Energy Storage (TES) systems are essential for managing low-grade heat in renewable energy applications. This study evaluates the impact of flow rate and heating power on thermal stratification and efficiency within a 30-liter TES unit. Using an AI-assisted simulation framework, the system's performance was analyzed across varying flow rates (0.3–0.9 LPM) and heater capacities (1.5–2.0 kW). Results indicate that lower flow rates (0.3–1.2 LPM) effectively preserve stratification, whereas...
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