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AI-Enabled CTAS and Digital Tax-Fraud Detection: A PLS-SEM Study in Indonesia
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 4
(2025)
This study investigates the factors determining digital tax fraud based on the New Fraud Star Theory, with great emphasis on the moderating role of AI-empowered CTAS. Data were collected from 107 corporate taxpayers in Indonesia through a structured survey and analyzed using Partial Least Squares Structural Equation Modeling. The results indicated that System Pressure, Technological Capability, and External Digital Pressure significantly heightened fraud attempts, while Digital Opportunity, AI R...
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Stabilisasi Tanah Ekspansif Menggunakan Semen dan Magnesium Carbonate
Journal of Civil Engineering and Technology Sciences
Vol 4
, No 2
(2025)
Tanah ekspansif merupakan jenis tanah bermasalah yang memiliki potensi mengembang dan menyusut secara signifikan akibat perubahan kadar air, sehingga dapat menimbulkan kerusakan pada struktur perkerasan jalan, pondasi bangunan, maupun infrastruktur lainnya. Upaya stabilisasi kimia merupakan metode yang umum digunakan untuk meningkatkan sifat teknis tanah tersebut. Penelitian ini bertujuan untuk mengevaluasi efektivitas campuran semen dan magnesium carbonate (MgCO₃) dalam meningkatkan karakterist...
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The Effect of Working Hours of The Ship's Main Engine on The Temperature of The Fresh Water Cylinder Cooling System In Diesel Engines
Majalah Ilmiah Momentum
Vol 21
, No 2
(2025)
Main propulsion engines on commercial ships are generally of the diesel type, necessitating precise and stable thermal conditions for efficient operation. To ensure this thermal stability, the engine's cylinders are equipped with a dedicated freshwater cooling system. The primary objective of this study was to ascertain the correlation between fluctuating operating hours and temperature variations within the engine's cylinder cooling system. The resulting data will inform the establishment of a...
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Sistem Pengendalian Suhu Otomatis pada Modul Termoelektrik Generator untuk Pembangkit Listrik Berbasis Panas Kompor Oli Bekas dengan Motor Stepper
Majalah Ilmiah Momentum
Vol 21
, No 2
(2025)
Pemanfaatan energi alternatif penting untuk mengurangi ketergantungan pada fosil. Panas dari kompor oli bekas dapat dikonversi menjadi listrik melalui Thermoelectric Generator (TEG). Namun, suhu berlebih pada sisi panas TEG menurunkan efisiensi dan mempercepat kerusakan modul. Karena itu, diperlukan sistem pengendalian suhu agar kinerja dan umur pakai TEG tetap optimal. Penelitian ini bertujuan untuk merancang dan mengimplementasikan sistem pengendalian suhu otomatis pada modul TEG berbasis mikr...
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HUMIC ACID FILTRATION EFFICIENCY OF POLYPROPYLENE-BASED ULTRAFILTRATION MEMBRANES
Jurnal Inovasi Teknik Kimia
Vol 10
, No 4
(2025)
Polypropylene (PP) membranes exhibit advantageous characteristics for filtration processes, including chemical resistance, thermal stability, hydrophobicity, low cost, and mechanical durability, making them well-suited for long-term applications in water treatment, particularly for removing organic compounds. This study aims to evaluate the performance of hollow fiber PP membranes in the ultrafiltration of humic acid solutions, serving as a model organic contaminant. The experimental setup invol...
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ANALISA PENGUJIAN KADAR NITRAT, NITRIT DAN KLORIDA PADA AIR MINERAL DENGAN METODE SPEKTROFOTOMETRI UV – VIS DAN TITRIMETRI
Jurnal Inovasi Teknik Kimia
Vol 10
, No 4
(2025)
Udara merupakan kebutuhan esensial bagi kehidupan manusia, Kualitas air minum menjadi perhatian utama dalam upaya menjaga kesehatan masyarakat. Keberadaan senyawa nitrat (NO₃⁻), nitrit (NO₂⁻), dan klorida (Cl⁻) dalam air mineral perlu dikaji mengingat potensi toksisitasnya apabila melebihi ambang batas yang ditetapkan oleh standar nasional. Penelitian ini bertujuan untuk menentukan kadar nitrat, nitrit, dan klorida dalam beberapa sampel air mineral menggunakan metode spektrofotometri UV–Vis dan...
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SYNERGISTIC INTERFACIAL CHEMISTRY OF HUMIC ACID AND ACTIVATED FLY ASH FOR HIGH-PERFORMANCE Mn²⁺ ADSORPTION
Susparini, Ninik Triayu
; Ramadhan, Alamsyah Sultan
; Aferta, Lusi
; Benu, Marlon Jusak Renaldy
; Wijayanti, Sri
; Tantowi, Ali
Jurnal Inovasi Teknik Kimia
Vol 11
, No 1
(2025)
This study developed a hybrid adsorbent derived from activated fly ash (FA) and humic acid (HA) for effective Mn²⁺ removal from aqueous solutions. Fly ash was activated using 1 M NaOH to increase its surface hydroxyl groups (≡Si–OH and ≡Al–OH) and enhance reactivity. The activated FA was then composited with HA, which contains abundant –COOH and –OH groups, forming an inorganic–organic hybrid with improved adsorption capability. The HA–FA composite with a 1:3 mass ratio exhibited the highest Mn²...
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Unveiling the Link Between Numeracy Skills and Self-Efficacy: A Study on Physics Learning Through AKM Assessments
Jurnal Penelitian Pembelajaran Fisika
Vol 16
, No 4
(2025)
This study explores the relationship between numeracy skills and self-efficacy among grade 10 students within the context of the Minimum Competency Assessment (AKM) in physics, focusing on linear and parabolic motion. Employing a quantitative descriptive design, the research involved 140 students from a public high school in Bekasi, Indonesia. Instruments included a numeracy test comprising 17 AKM-based physics questions and a self-efficacy questionnaire adapted from Bandura's framework, coverin...
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Development of E-Worksheets Discovery Learning Model Assisted by Augmented Reality for Renewable Energy Topic
Jurnal Penelitian Pembelajaran Fisika
Vol 16
, No 4
(2025)
The poor motivation and interest of students in learning physics which is frequently viewed as challenging and less interesting led to the conduct of this study. As a result, creating cutting-edge educational materials that may facilitate interactive learning and foster a deeper conceptual grasp is essential. Building an Electronic Student Worksheet on the subject of renewable energy using the Discovery Learning methodology enhanced by Augmented Reality is the aim of this study. The research and...
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Project-Based Learning Effect on Improving Students’ Creative Thinking in Static Fluid Learning
Jurnal Penelitian Pembelajaran Fisika
Vol 16
, No 4
(2025)
The low creative thinking ability of students in understanding physics concepts, especially in static fluid material, is one of the problems that needs attention in the learning process. Therefore, this study aims to determine how the Project Based Learning (PjBL) learning model that uses a scientific approach affects students' ability to think creatively about static fluid material. The research method used is a quasi-experimental design with a Nonequivalent Control Group Design. The research s...
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