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Pengaruh Struktur Kepemilikan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested u...
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The Effect of ESG on Financial Distress with Gender Diversity Moderating
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress...
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The Role of the Republic of Indonesia Maritime Security Agency Sambas Station in Monitoring the Indonesia-Malaysia Border Sea Area in West Kalimantan
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2025)
This research analyzes the role of the Indonesian Maritime Security Agency (Bakamla RI) in monitoring the Indonesia-Malaysia border maritime area in West Kalimantan based on in-depth interviews with Bakamla personnel at Sambas Station. This study integrates primary and secondary data to understand the mechanisms of monitoring, patrolling, and inter-agency coordination. The results show that Bakamla plays a significant role in early detection and security patrols, but still faces obstacles such a...
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DEVELOPMENT OF ANIMATED VIDEO MEDIA TO ENHANCE PSYCHOLOGICAL WELL-BEING AMONG JUNIOR SECONDARY SCHOOL STUDENTS
The transition period of early adolescence often brings various psychological challenges that may impact students’ well-being and personal development. This study aims to develop an animated video media titled “Si Ellbi” to support the psychological well-being of Grade VII students in Surakarta. The media integrates six key dimensions of psychological well-being as proposed by Ryff, including self-acceptance, positive relationships, autonomy, environmental mastery, purpose in life, and personal...
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ENHANCING SELF-EFFICACY AND ASSERTIVENESS AMONG STUDENTS EXPERIENCING ACADEMIC ANXIETY THROUGH COGNITIVE RESTRUCTURING-BASED GROUP COUNSELING
Self-efficacy is a crucial factor in supporting individuals’ success during the learning process. Students who believe in their own potential tend to achieve optimal performance. Assertiveness is also an important factor in developing effective interpersonal relationships. In the pursuit of academic and non-academic achievement, students are often confronted with challenges such as anxiety. This study aims to examine the effectiveness of group counseling using cognitive restructuring in enhancin...
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IDENTIFIKASI KESEHATAN PROFESI NERS MELALUI PEMERIKSAAN TANDA TANDA VITAL DAN SATURASI OKSIGEN DI UNIVERSITAS MUHAMMADIYAH PEKAJANGAN PEKALONGAN
Nursing Science Journal
Vol 6
, No 2
(2025)
Latar Belakang: Remaja merupakan tahapan transisi dari usia anak anak ke usia dewasa, banyak sekali permasalahan kesehatan para remaja seperti PTM dan penyakit lainnya, oleh karena itu pentingnya deteksi dini pada para remaja dengan cara melakukan pemeriksaan tanda tanda vital dan saturasi oksigen pada remaja. Penelitian betujuan untuk mengidentifikasi kesehatan profesi ners melalui pemeriksaan tanda tanda vital dan saturasi oksigen di universitas muhammadiyah pekajangan pekalongan. Metode: Desa...
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SETTLEMENT OF THEFT CRIMES THROUGH A RESTORATIVE JUSTICE APPROACH (Case Study of Bojonegoro District Court Decision No.148/Pid.C/2025/PN
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2025)
The Crime of Theft is an act of harm to the victim for the actions of the perpetrator in taking valuables owned by the victim. At this time, the Crime of Theft is still a fairly significant problem in terms of crime and social loss with diverse backgrounds, which are often carried out collectively by perpetrators in the form of taking the victim's belongings. Along with the development of the criminal justice system in Indonesia, the criminal justice system offers a restorative justice approach&...
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Pelatihan Pemanfaatan Aplikasi Geogebra Sebagai Media Pembelajaran Matematika pada Guru-Guru di SDN Bancong Kabupaten Madiun
Untari, Erny
; Kurniawati, Inung Diah
; Miranda, Febiola Dwi
; Yuanmar, Putri Rose Viana
; Thariq, Aqwamith
; Nugroho, Mohammad Teguh
; Suryaningputri, Dwi Amartani
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 4
, No 4
(2025)
The rapid development of technology in today's era requires every profession to align with existing developments. The teaching profession is no exception. Teachers must be able to utilize technology in the learning process to create an engaging learning environment for students. To support this capability, training is essential. This community service activity aims to provide training to teachers at Bancong Elementary School in Wonoasri District, Madiun Regency, to familiarize themselves with a...
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HUBUNGAN KOMUNIKASI TERAPEUTIK TERHADAP KEPUASAN PASIEN DALAM PELAKSANAAN INTERVENSI KEPERAWATAN DI RUANG RAWAT INAP RSUD DR. H. MOCH ANSARI SALEH BANJARMASIN
Nursing Science Journal
Vol 6
, No 2
(2025)
Latar Belakang: Komunikasi terapeutik merupakan salah satu elemen penting dalam pelayanan keperawatan yang dapat memengaruhi kepuasan pasien. Komunikasi yang baik antara perawat dan pasien mampu membangun hubungan saling percaya dan meningkatkan kualitas pelayanan. Namun, masih ditemukan keluhan pasien terkait kurangnya informasi dari perawat serta komunikasi yang kurang efektif.
Tujuan: Mengetahui hubungan antara komunikasi terapeutik terhadap kepuasan pasien dalam pelaksanaan intervensi kepera...
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Language Style in the International Diplomatic Meeting Between Donald Trump and Volodymyr Zelenskyy: A Sociolinguistics Study
International Journal of English Linguistic, Literature, and Education
Vol 7
, No 2
(2025)
This study explores the language styles used in the international diplomatic meeting between U.S. President Donald Trump and Ukrainian President Volodymyr Zelenskyy. The objective of this research is to identify and classify the language styles employed during their meeting at the White House on February 28, 2025, published on the C-SPAN YouTube channel as well as to analyze the variations in language. The theories used in this study are Joos’s (1967) theory of language style and Holmes’s (2013)...
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