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group guidance, image media, spe Group guidance using the storytelling method using series of picture media to improve the speaking skills of children aged 5-6 years at RA Nawira Aulia: Counseling Guidance Action Research
Jurnal Psikoedukasia
Vol 3
, No 1
(2025)
Alfina Hanifah “Group guidance using the storytelling method using series of picture media to improve the speaking skills of children aged 5-6 years at RA Nawira Aulia." Thesis. Guidance and Counseling Study Program, Faculty of Education, PGRI University Semarang. Supervisor I Eka Sari Setianingsih, S.Pd., M.Pd. Supervisor II Agus Setiawan. S.Pd., M.Pd. This study aims to improve the speaking skills of children aged 5-6 years at RA Nawira Aulia through group counseling using storytelling with a...
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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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Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between...
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Pengaruh Pemanfaatan Quick Response Code Indonesian Standard (Qris) di Era Ekonomi Digital Terhadap Pelaporan Keuangan UMKM
DHARMA EKONOMI
Vol 32
, No 2
(2025)
The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of t...
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Transformasi Pemasaran Produk Kerajinan Bordir : Pendampingan Teknologi Digital untuk Perluasan Pasar dan Peningkatan Omzet UMKM Di Desa Mangga Dua Kabupaten Serdang Bedagai
Ritonga, Winsyahputra
; Rangkuti, Muhammad Aswin
; Harahap, Mukti Hamjah
; Kartono, Gamal
; Panggabean, Deo Demonta
; Syah, Dedy Husrizal
Jurnal Pengabdian Teknologi Tepat Guna
Vol 6
, No 3
(2025)
Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing pengrajin bordir di Desa Mangga Dua melalui implementasi sistem pemasaran digital dan penerapan manajemen usaha modern. Metode yang digunakan adalah pelatihan dan pendampingan partisipatif kepada 60 kepala keluarga pengrajin bordir selama 8 bulan (Maret-Oktober 2025). Kegiatan mencakup pengembangan sistem pemasaran online, pelatihan manajemen usaha dan pembukuan sederhana, serta penyediaan alat packaging modern. Has...
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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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Effectiveness Duolingo in Improving Student Motivation in Speaking Skills
Scripta : English Department Journal
Vol 12
, No 2
(2025)
This study aims to eval__uate the effectiveness of the treatment in improving participants' learning outcomes. The research design used pretest and posttest, involving 20 participants as samples. Data analysis was conducted using descriptive statistics, correlation tests, and paired t-tests. The study showed a significant increase in posttest scores, from an average of 290.75 to 502.75, indicating that the treatment effectively improved learning outcomes. However, the high standard deviation in...
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APLIKASI KAMUS BAHASA KEO BERBASIS ANDROID STUDI KASUS DI DESA LOKALABA KEC. MAUPONGGO
Nurdin, Nur Halillah
; Sara, Kristina
; Mando, L. B. Finansius
; Nurdin, Nur Halillah
; Sara, Kristina
; Mando, L. B. Finansius
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 2
(2025)
Perkembangan teknologi informasi di era globalisasi telah mendorong berbagai inovasi dalam pelestarian budaya, termasuk dalam bentuk media digital untuk pembelajaran bahasa daerah. Salah satu bahasa daerah yang mengalami penurunan penutur adalah Bahasa Keo, yang digunakan di wilayah selatan Kabupaten Nagekeo, khususnya di Desa Lokalaba. Penggunaan bahasa ini di kalangan generasi muda semakin berkurang karena kurangnya media pembelajaran yang mendukung. Di sisi lain, wisatawan yang datang ke wila...
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Analisis Pengaruh Debt Maturity dan Cash Holding terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening : Studi Kasus pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
This study aims to examine and analyze the influence of debt maturity and cash holding on dividend policy, the effect of debt maturity and cash holdings on company value, and the effect of debt maturity and cash holdings on company value through dividend policies in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique uses the purposive sampling method. Secondary data was obtained from the annual financial statements. The data analy...
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Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base....
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