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DETERMINASI TAX COMPLIANCE: PERAN DIGITAL TAXATION, FINANCIAL LITERACY, DAN TRUST IN AUTHORITY
Jurnal Akuntansi, Keuangan dan Auditing
Vol 7
, No 1
(2026)
ABSTRAK
Perkembangan sistem perpajakan digital secara pesat telah mengubah lanskap kepatuhan pajak, khususnya di kalangan Generasi Z yang melek teknologi. Penelitian ini secara empiris mengkaji pengaruh digital taxation, literasi keuangan, dan kepercayaan pada otoritas pajak terhadap kepatuhan pajak sukarela pada Generasi Z di Indonesia tahun 2024. Populasi penelitian adalah pekerja Generasi Z. Sampel penelitian berjumlah 123 sampel, dengan menggunakan purposive sampling. Pendekatan metode kuan...
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Application of LSTM and MODIS Satellite Imagery for Forecasting Oceanographic Dynamics and Identifying Potential Fishing Zones in the Sunda Strait
Khalifa, Muta Ali
; Yudono, Muchtar Ali Setyo
; Prabowo, Nico Wantona
; Santoso, Prakas
; Rachmanto, Farhan
; Prasetia, Aditya Teguh
This study integrates AQUA-MODIS satellite imagery with the Long Short-Term Memory (LSTM) model to forecast oceanographic dynamics and identify Potential Fishing Zones (PFZ) in the Sunda Strait. The dataset spanning from January 2014 to December 2024 was used for model training, while forecasts for January–August 2025 were validated using in-situ observations from six sampling stations. The model predicted sea surface temperature (SST), chlorophyll-a concentration, and ocean current speed, with...
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Design and Evaluation of Hazard Analysis Procedures in Mining Occupational Safety Programs
Workplace accidents in the mining industry remain high, highlighting the need for systematic hazard analysis to strengthen Occupational Health and Safety (OHS) programs. This study aims to design and evaluate a Hazard Analysis Procedure (HAP) model for PT. XYZ. Using quantitative methods, the research applied the Fuzzy Delphi technique to validate OHS parameters and the Fuzzy Analytic Hierarchy Process (FAHP) to determine their relative weights. Data were obtained from ten certified OHS experts...
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Optimization of Tracking Algorithm on Mouse Movement Monitoring Platform in Medical Testing
Ibrahim, Sutrisno
; Rohmani, Rahmat
; Hariyono, Joko
; Rahutomo, Faisal
; Wiyono, Nanang
; Yudhani, Ratih
Accurate monitoring of mouse behavior in the Elevated Plus Maze (EPM) is essential for anxiety-related biomedical research, yet manual observation is time-consuming, subjective, and prone to human error. This study proposes an optimized automated tracking framework that integrates YOLOv8 detection with tracking methods including an adaptive Kalman Filter and DeepSORT, and compares them with conventional trackers such as CSRT and GOTURN. System performance was evaluated using Intersection over Un...
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ECCFD-GNN: A Novel Risk-Sensitive Graph Neural Network Model for Fraudulent Transaction Detection
The study presents the integration of machine learning techniques for detecting the credit card fraud. Its integration maintains a behavioral profile of cardholders and other parameters like location, frequency, amount etc. resulting in the timely detection of any anomaly from the normal behavior. A novel approach ECCFD-GNN (Enhanced Credit Card Fraud Detection based on Graph Neural networks) is proposed enhancing the performance of fraud detection. The various behavioral indicators taken into c...
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CFD Simulation of Flame Characteristics Resulting from Volatile Matter Combustion of Various Biomass Pellets
Fitrah, Ramavi Akbar Akhsanul
; Kusumaningtyas, Ratna Dewi
; Widjanarko, Dwi
; Widyastuti, Catur Rini
; Hidayat, Muslikhin
; Aziz, Muhammad
While biomass is a promising carbon-neutral alternative to coal, the specific volatile matter (VM) flame characteristics of diverse biomass pellets, particularly water hyacinth, remain under-researched. This study uses a numerical CFD approach (Ansys Fluent) to investigate how varying VM fractions influence flame structure in a 2D planar slice of the furnace block (25 cm width). Simulations employed the SST k–ω turbulence and Eddy dissipation model to capture mixing-limited chemical reactions. B...
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Inovasi Desalinasi Terpadu untuk Kemandirian Air Bersih dan Ketahanan Pangan di Desa Pesisir: KolaborasiPetani, BUMDes, dan Tempat Ibadah: Integrated Desalination Innovation for Clean Water Independence and Food Security in Coastal Villages: Collaboration Farmers, Village-Owned Enterprises, and Places of Worship
Irawansah, Opi
; Susanti, Susanti
; Ma’ruf, Anwar
; Nurwibowo, Fajar
; Hikmawati, Isna
; Sapundani, Rum
; Almahdi, Nuh
; Miftah, Rasyid
; Rizkya, Dayna
; Zaqia Alwi, Myra
; Putri Maulida, Nandita Vitarin
; Nurwibowo, Fajar
Ujung Alang Village, located in Kampung Laut Subdistrict, Cilacap Regency, is a coastal area facing critical challenges in freshwater availability due to seawater intrusion and limited access to clean water sources. This condition affects domestic needs, sanitation, and the productivity of local agriculture. The Kosabangsa 2025 Program was implemented as a strategic effort to enhance water self-sufficiency and food security through the application of solar-powered Reverse Osmosis (RO) desalinati...
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Exploring Serum Bilirubin as a Potential Biomarker for Primary Open-Angle Glaucoma
Total bilirubin (TBIL) functions as a natural antioxidant, and its levels tend to decrease with increasing oxidative stress, including in glaucoma tissue. This study aims to explore the relationship between total serum bilirubin levels and the severity of primary open-angle glaucoma (POAG). A total of 25 POAG patients and 25 control subjects further divided into aged >60 years and ≤60 years from the Glaucoma Clinic of the Universitas Sumatera Utara Hospital and its affiliated hospitals were i...
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Analysis of the Implementation of Hospital Management Information Systems Using the HOT-Fit Method at Sebelas Maret University Hospital
LUTHFIYYAH, ANGGRAINI
; Regina Putri, Frestiany
; Ratri Sukmaningsih, Wahyu
; Syarry Handoko, Anggraini Luthfiyyah
; Regina Putri, Frestiany
; Ratri Sukmaningsih, Wahyu
MEDIKA TRADA : Jurnal Teknik Elektomedik Polbitrada
Vol 7
, No 1
(2026)
The implementation of the Hospital Management Information System (SIMRS) is an important part of supporting fast, accurate, and integrated health services. Sebelas Maret University Hospital has implemented the Techno Medic application to support Electronic Medical Records (EMR) in outpatient services. This study aims to determine the implementation of SIMRS based on the HOT-Fit approach, which includes Human, Organization, Technology, and Benefit aspects. The study used a qualitative descriptive...
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Comparative Analysis of Manual and Electronic Medical Record Data Quality at Panti Waluyo Yakkum Hospital, Surakarta
Nurfika, Nurfika
; Wulandari, Sri
; Iskandar, Dwi
; Nurfika, Nurfika
; Wulandari, Sri
; Iskandar, Dwi
MEDIKA TRADA : Jurnal Teknik Elektomedik Polbitrada
Vol 7
, No 1
(2026)
The quality of medical record data is an important component in supporting the quality of health services, decision making, and continuity of patient services. This study aims to compare the quality of manual and electronic medical record data based on the completeness of the discharge summary at Panti Waluyo Yakkum Hospital, Surakarta. The research method used a comparative quantitative design with a cross-sectional approach on 756 samples, consisting of 378 manual medical records and 378 elect...
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