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Hubungan Struktur Kepemilikan, Komite Audit dan Biaya Research and Development terhadap Intellectual Capital Disclosure
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to analyze the relationship between managerial ownership, institutional ownership, audit committee, and research and development (R&D) expenses on Intellectual Capital Disclosure (ICD) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Intellectual Capital Disclosure is essential as it reflects a company’s ability to manage knowledge, innovation, and human resources that serve as its competitive advantage. This research em...
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Pengaruh Social Media Marketing terhadap Niat Beli ESQA Cosmetics Melalui Brand Trust
Ni Putu Wina Yustina Maharani
; I Gusti Ayu Tirtayani
; Komang Widhya Sedana Putra
; Desak Made Febri Purnama
DHARMA EKONOMI
Vol 32
, No 2
(2025)
The local cosmetics industry in Indonesia continues to grow rapidly and has become increasingly popular among Generation Z. However, the boycott issue against ESQA Cosmetics, triggered by a controversy involving one of its founders, has led to a decline in consumer trust. This study aims to examine the influence of social media marketing on purchase intention through brand trust in the case of ESQA Cosmetics. The research was conducted in Bali using a quantitative approach with an explanatory re...
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PENERAPAN VIDEO HANDWASHING DANCE DALAM MENINGKATKAN KETERAMPILAN CUCI TANGAN ENAM LANGKAH PADA SISWA SEKOLAH DASAR TEGALSARI KOTA TEGAL
Bhamada: Jurnal Ilmu dan Teknologi Kesehatan
Vol 16
, No 2
(2025)
Latar Belakang: Siswa sekolah dasar disinyalir kurang terampil dalam melakukan cuci tangan enam langkah. Menurut data dari Survei Kesehatan Indonesia tahun 2023, terdapat 48,2% yang mencuci tangan dengan cara yang tidak sesuai standar WHO. Tujuan: Menganalisis pengaruh video handwashing dance terhadap keterampilan mencuci tangan enam langkah pada siswa sekolah dasar. Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan desain quasi-eksperiment tipe pretest posttest with con...
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Peran Kualitas Audit dalam Memoderasi Pengaruh Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Audit Delay
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to analyze the effect of institutional ownership and firm size on auditdelay with audit quality as a moderating variable in 54 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a quantitative approach with panel regression analysis, The audit delay is calculated using the number of days between the end of the financial year and issuance date of the audited financial statements; Institutionelles Eigentum is calculated by percentage institut...
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Implementasi Spiritualitas Manajemen Keuangan dalam Pengelolaan Keuangan Biara Kongregasi PIJ Wairklau Maumere
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This research is a case study describing the implementation of spirituality in financial management at the Wairklau Congregation Monastery of PIJ Maumere. The objective is to evaluate the application of the values of simplicity, transparency, and responsibility in financial management. The research utilized qualitative methods with an ethnographic approach, incorporating interviews, observations, and document reviews. The findings show that spirituality in financial management is effectively imp...
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Peran Konsultan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak atas Kenaikan Tarif PPN : Atribusi Perilaku
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structure...
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Pengaruh Sertifikasi Halal, Produk dan Religius Terhadap Persepsi Mahasiswa Ekonomi Syariah IAIN Pontianak Pada Produk Pro Israel
HATTA: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study aims to identify: 1) The effect of halal certification on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 2) The effect of the product on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 3) The effect of religiosity on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. The method used in this research empl...
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Analisis Perbandingan Algoritma Penjadwalan Prioritas Preemptive dan Non-Preemptive Menggunakan Aplikasi Web Interaktif
Rumahorbo, Gilbert Aldrich
; Zulfahmi Indra
; Alfarizi Wijaya
; Melika Debiyana Putri
; Buulolo, Calvin Sahputra
Teknik: Jurnal Ilmu Teknik dan Informatika
Vol 5
, No 2
(2025)
CPU scheduling is a core function in modern operating systems that significantly impacts system performance and efficiency. Among various scheduling algorithms, Priority Scheduling is widely used and exists in two main variants: non-preemptive and preemptive. The non-preemptive mode allows a process to run to completion, while the preemptive mode can interrupt a running process for a higher-priority one. Understanding the behavioral differences between these modes is crucial but often challengin...
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Pengaruh Diferensiasi Produk, Promosi Media Sosial Dan Kualitas Pelayanan Terhadap Minat Pembelian di Tea Break Sambi Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of product differentiation, social media promotion, and service quality on consumer purchase intention at Tea Break Sambi Kediri. The research employed an associative quantitative approach using a survey method with questionnaires distributed to 88 respondents selected through an accidental sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with SPSS version 25....
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Faktor Pengaruh Kinerja Karyawan UD. Nur Amalina Kabupaten Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of leadership style, motivation, and work environment on employee performance at UD. Nur Amalina, Kediri Regency. The research employed a quantitative descriptive approach involving 38 employees as the total population, using a census sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression analysis with IBM SPSS version 25.0. The results reveal that leadership style, motivation,...
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