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Pengaruh Sales Growth, Capital Intensity, Earnings Management Terhadap Tax Avoidance: Moderasi Company Size
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data r...
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Service Quality On User Satisfaction With The MyTelkomsel E-Service Mobile Application
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
This study aims to gain an in-depth understanding of the influence of user experience and e-service quality on user satisfaction with the MyTelkomsel mobile application. This research was conducted using a descriptive qualitative method along with data collection techniques in the form of semi-structured interviews and direct observation of active users of the MyTelkomsel application in the city of Medan. Data was obtained from 10 informants selected using purposive sampling techniques, supporte...
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Sistem Pengarsipan Dan Monitoring Surat Menyurat Di Dinas Pendidikan Gresik
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
The manual archiving process within the Gresik Education Office continues to encounter significant challenges, including difficulties in correspondence tracking, document misplacement, and inefficiencies in disposition management. To address these issues, this study proposes the design and implementation of a Web-Based Archiving and Correspondence Monitoring System developed using the Waterfall methodology. The system aims to facilitate the digital transformation of administrative correspondence...
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Transformasi Pelayanan Publik Menuju Smart Governance di Era Digital Studi pada Pemerintah Daerah Kota Surabaya
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 4
, No 4
(2025)
This study explores the digital transformation journey of Surabaya City Government toward Smart Governance as part of its broader Smart City initiative. The city has demonstrated a strong commitment to leveraging digital technology to enhance public service quality, evidenced by innovative platforms such as the Surabaya Single Window, SIMPATIK, and E-Health services. These initiatives aim to accelerate service delivery, increase operational efficiency, and facilitate data-driven decision-making,...
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Rancang Bangun Prototype Sistem Monitoring dan Kontrol Suhu dan Kelembaban pada Multi-Kubikel Berbasis IoT
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Suhu dan kelembaban merupakan parameter lingkungan yang harus dijaga pada ruang kubikel untuk memastikan peralatan distribusi listrik tetap bekerja secara optimal. Pada multi-kubikel, perbedaan fungsi dan beban menyebabkan karakteristik suhu dan kelembaban pada tiap ruang kubikel tidak sama, sehingga pemantauan secara manual menjadi kurang efektif dan efisien. Penelitian ini bertujuan untuk merancang dan membangun prototype sistem monitoring dan kontrol suhu-kelembaban pada multi-kubikel berbasi...
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Peran Keamanan Transaksi Online Terhadap Keputusan Pembelian Melalui Aplikasi Shopee
Asih, Rusmini
; Kamelia, Sara Egyta
; Hafiedz, Febbyana Pedro
; Nabila, Nuri Dian
; Rahmawati, Jennysa
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2025)
This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a r...
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Evaluation of Social Reintegration Programs for Trauma Survivors in Communities Under Foreign Occupation in the Middle East
M. Agung Rahmadi
; Luthfiah Mawar
; Ayu Anastasyah
; Aisyah Umaira
; Nurma Handayani
; Helsa Nasution
; Nurzahara Sihombing
; Naila Al Madina
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
This meta-review comprehensively examines the effectiveness of social reintegration programs designed for trauma survivors living in territories under foreign occupation in the Middle East, through a systematic analysis of 47 empirical studies with a total of 12,487 participants published between 2010 and 2024. The synthesis indicates that program success rates reached 73.8 percent with a 95 percent confidence interval (70.2–77.4), supported by a strong effect size in reducing PTSD symptoms with...
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Nilai Edukatif dan Kearifan Lokal dalam Puisi Lampung untuk Pembentukan Karakter Peserta Didik SD
Andi Widiono
; Muhamad Alfarisi
; Ade Gunawan
; Adya Rosa Prasasti
; Fikriana Fikriana
; Titin Sarwendah
; Lutfi Guntur Eka Putra
; Aminuddin Maharani Abdullah
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 4
, No 4
(2025)
Learning Indonesian language and literature in elementary schools plays an important role in shaping students' character through the integration of literary works based on local culture. Lampung poetry as a representation of local wisdom contains educational values, such as religiosity, respect for parents, polite language, mutual cooperation, and environmental awareness. This study aims to describe the educational values and local wisdom in Lampung poetry and their relevance to the character...
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Perancangan Video Animasi 2D tentang Mengenal Realfood untuk Pembelajaran Anak Usia Dini
Krisna Fatichal Septiandra
; Krisna Fatichal Septiandra
; Diana Aqidatun Nisa
; Aileena Solicitor.C.R.E.C
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
Abstract. This study originates from the low awareness among early childhood learners regarding the importance of consuming nutritious and minimally processed Real Food. The purpose of this design project is to create an engaging educational medium in the form of a 2D animation titled “Kebun Imajinasi: Teman Realfoodku” to introduce the concept of Real Food to five-year-old children. A mixed-method approach (qualitative and quantitative) was applied through observation, interviews, and questionn...
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Perancangan Sistem Informasi Penjualan di Toko Oleh - Oleh Berbasis Web
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Penelitian ini bertujuan merancang dan mengembangkan Sistem Informasi Penjualan berbasis web untuk Gerai Oleh-Oleh Bali yang selama ini masih menggunakan pencatatan manual dengan buku besar dan perhitungan menggunakan kalkulator. Sistem manual tersebut menyebabkan risiko kesalahan pencatatan, lambatnya proses pencarian data, serta kesulitan dalam pengarsipan data penjualan, pembelian, pemesanan, dan pengelolaan stok barang. Penelitian menggunakan metode pengembangan perangkat lunak Waterfall den...
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