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Tantangan Desentralisasi Fiskal Era UU HKPD: Tinjauan Kepustakaan atas Implikasi Resistensi Wajib Pajak Kendaraan Bermotor terhadap Kapasitas Keuangan Kota Semarang
Zidni Muntaha Ridho
; Nayzilla Mega Rahmadhani
; Aisyah Nur Fadila
; Kharisma Ilmi Alawy Wahbiyah
; Dewi Arimbi Burhandani Piliang
; Beryl Shira Filiandri
; Risma Tria Syahrani
; Melda Fadiyah Hidayat
; Revienda Anita Fitrie
DHARMA EKONOMI
(2026)
The implementation of regional autonomy and fiscal decentralization aims to enhance local governments' financial independence. However, fiscal imbalances between the central and regional governments led to the enactment of Law Number 1 of 2022 (UU HKPD), designed to strengthen regional fiscal capacity. This law introduces a piggyback tax system through a surcharge on the Motor Vehicle Tax. This study analyzes the dynamics of the piggyback tax system in Semarang City, focusing on the implications...
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Algoritma Apriori untuk Menganalisis Pola Pembelian Produk di PT. Tridaya Medima Sakti
WillaWiranata, Danniel Riyantus
; Sihotang, Fransiska Prihatini
; WillaWiranata, Danniel Riyantus
; Sihotang, Fransiska Prihatini
Ketidakseimbangan antara tingkat persediaan dan permintaan pasar dapat mengakibatkan kelebihan stok, meningkatnya biaya penyimpanan, dan meningkatnya risiko kerusakan produk. PT. Tridaya Sakti Medima, sebuah perusahaan distribusi farmasi yang berlokasi di Palembang, menghadapi tantangan serupa dalam mengelola persediaannya. Penelitian ini bertujuan untuk menganalisis pola pembelian dengan menerapkan teknik penambangan data menggunakan algoritma Apriori dan untuk merancang sistem rekomendasi prod...
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Optimization of Mangrove Glucomannan Addition to Improve Physicochemical Properties of Kefir
Jeki Mediantari Wahyu Wibawanti
; Zulfanita
; Dita Yuzianah
; Harisun Binti Ya’acob
; Anang Mohamad Legowo
; Setya Budi Muhammad Abduh
; Sri Mulyani
Kefir is widely recognized as a functional fermented dairy product. However, its physicochemical stability, particularly pH, acidity, and syneresis, remains a challenge during processing and storage. The addition of functional polysaccharides, such as mangrove-derived glucomannan, has been proposed to improve kefir quality. This study aimed to investigate the effect of mangrove-derived glucomannan on the physicochemical properties of kefir. A Completely Randomized Design with different concentra...
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MORPHOLOGICAL CHARACTERIZATION OF BRAIN TUMOR TISSUE IN MRI IMAGES USING CNN AND TRANSFER LEARNING
Hilmi, Dafa Fadhilah
; Wibawa, Aji Prasetya
; Agustavada, Ardha Ardhana Putra
; Sholum, Abdullah
; Dwiyanto, Felix Andika
This study evaluates the role of computational pattern recognition as an observational method for analyzing morphological characteristics of brain tumor tissue in MRI data. A total of 6,056 labeled MRI images, including glioma, meningioma, and pituitary tumor cases, were examined. The images were standardized to maintain uniform structural representation and processed using three convolutional-based architectures: a baseline CNN, MobileNetV2, and EfficientNet-B0. Model performance was assessed u...
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Analyzing Financial Management and Investment Feasibility of MIXUE Beverage Franchise in Indonesia
The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, uti...
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INFLUENCE OF LACTATION STATUS ON DAILY BEHAVIOUR OF ADULT FEMALE LONG-TAILED MACAQUES (Macaca fascicularis) IN AN EX-SITU BREEDING COLONY
This study aimed to analyse the influence of lactation status on the daily behaviour of adult female M. fascicularis in a breeding colony at CV. INQUATEX, Bogor, Indonesia. To achieve this, ten adult females, five lactating and five non-lactating, were observed using the scan sampling method after a habituation period. Observations were conducted twice daily, in the morning (7–9 a.m) and the afternoon (2-4 p.m.), at 5-minute intervals for 14 consecutive days. During these sessions, behavioural c...
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Design and Implementation of Website-Based Reading Corner System Using Extreme Programming in Kunangan Village
Prasetyo, Bagas Wahyu
; Setiawan, Dedy
; Putri, Mutia Fadhila
; Prasetyo, Bagas Wahyu
; Setiawan, Dedy
; Putri, Mutia Fadhila
Rendahnya tingkat literasi masyarakat desa masih menjadi tantangan dalam peningkatan kualitas sumber daya manusia. Desa Kunangan telah memiliki pojok baca sebagai sarana literasi nonformal, namun pengelolaannya masih dilakukan secara manual sehingga akses informasi dan pemanfaatannya belum optimal. Penelitian ini bertujuan merancang dan mengimplementasikan sistem informasi pojok baca berbasis website untuk mendukung pengelolaan literasi desa secara lebih efektif dan terpusat. Metode pengembangan...
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Sistem Informasi Tes Psikologis Berbasis Web (E-Psychotes) untuk Seleksi Calon Anggota Kepolisian Nasional Indonesia (Studi Kasus: Kepolisian Daerah Jawa Tengah)
Subekti, Syawaludin
; Hartono, Budi
; Santoso, Lukman
; Subekti, Syawaludin
; Hartono, Budi
; Santoso, Lukman
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 16
, No 2
(2026)
Tes psikologis yang handal dan objektif sangat penting dalam perekrutan anggota Kepolisian Nasional Indonesia untuk memastikan seleksi kandidat yang berkualitas. Namun, metode pengujian psikologis konvensional seringkali memakan waktu, rentan terhadap kesalahan manusia, dan kurang transparan dalam pengolahan data dan manajemen hasil. Studi ini bertujuan untuk merancang dan mengimplementasikan Sistem Informasi Pengujian Psikologis Berbasis Web (E-Psikotes) untuk mendukung proses seleksi psikologi...
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Strategic Integration of Lean Construction into Green Building Regulations: A Factor-Based Assessment of Green Construction Indicators
The construction sector plays a critical role in sustainability through effective construction waste management. In Indonesia, green building practices are guided by the Green Construction Site Index (GCSI) and the Minister of Public Works and Housing Regulation No. 21 of 2021; however, their strategic alignment with Lean Construction principles remains limited. This study examines the strategic integration of Lean Construction into green building regulations by validating regulatory-based indic...
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Development and Performance Evaluation of a Micro-Scale RDF Briquette–Fueled Steam Power Prototype
Syarifah
; Latricia Aina Hidayat
; Rini Yunita Sari
; Maratis, Jerry
; Andri Krisna Hidayat
; Pawenary
; Hendri
Plastic waste is a major environmental problem in Indonesia due to its non-biodegradable nature. One innovative solution is converting waste into energy using Refuse-Derived Fuel (RDF) briquettes for small-scale power generation. This research designed and tested an RDF-based micro power plant prototype using briquettes composed of 80% dry organic biomass and 20% plastic for safe and stable combustion. The prototype consists of a combustion chamber, heat exchanger, impulse-type micro steam turbi...
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