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Overview Of Hearing in Children Aged
Malik, Nur Fadhilla
; Maharani, Ratih Natasha
; Pratama, Ahmad Ardhani
; Sanna, Andi Tenri
; Namirah, Hanna Aulia
Jurnal Kesehatan
Vol 19
, No 1
(2026)
Pendahuluan: Gangguan pendengaran terjadi pada kelompok bayi baru lahir hingga usia balita. Jika fungsi pendengaran terganggu, gangguan tersebut berdampak negatif pada perkembangan sosial dan intelektual anak serta kesehatan emosional dan mental. Pada tahun 2020, WHO memperkirakan bahwa 34 juta anak di seluruh dunia mengalami gangguan pendengaran. Deteksi dini gangguan pendengaran belum dilakukan dengan baik di negara berkembang, banyak masalah pendengaran yang tidak terdeteksi, tidak adanya pro...
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IMPLIKASI PENGHINDARAN PAJAK, PERENCANAAN PAJAK, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ENERGI 2020‑2024
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2026)
ABSTRACT
Companies registered on the Indonesia Stock Exchange in the energy industry from 2020 to 2024 will have their company value analysed for tax avoidance, tax planning, leverage, and firm size. There were 119 observations that fulfilled the sample requirements in this quantitative investigation that used a purposive sampling strategy. Using IBM SPSS Statistics 25, we ran numerous linear regressions on the data. A negative and statistically significant effect of tax avoidance on firm value...
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DETERMINASI PENGHINDARAN PAJAK: PENGARUH PROFITABILITAS, HARGA TRANSFER, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2026)
Penelitian ini menguji bagaimana profitabilitas, ukuran perusahaan, harga transfer, dan struktur modal memengaruhi penghindaran pajak. Objek yang diteliti adalah perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia pada periode 2021–2024. Topik ini penting karena adanya fenomena ketidaktercapaian target penerimaan pajak serta berbagai kasus penghindaran pajak di sektor properti. Dengan menggunakan metode kuantitatif dan teknik purposive sampling, diperoleh sampel sebanyak 72...
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A Nonlinear mathematical model of student motivation dynamics with an empirical calibration framework and simulation analysis
Radhiatul Husna
; Angelina Zaskya Hulda
; Indah Rahmadani
; Miftahul Jannah
; Muhammad Zikra
; Najla Nafisa Arsy
; Nanda Putra Kartama
Student learning motivation is a dynamic construct that changes over time in response to support, academic pressure, and fatigue. However, many existing studies examine motivation only at a single point in time or rely on descriptive approaches, limiting their ability to quantify how motivation evolves. This study develops a nonlinear mathematical model of student motivation dynamics and links the model to an empirical calibration framework. The proposed model represents motivation as a bounded...
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Enhancing Sustainability in Linear WSNs Using DSDVTRI: A Triple-Interleaving Routing Approach for Pipeline Monitoring
Kumaran, Divya Nacciar
; Siva Kumar Subramaniam
; Ahamed Fayeez Bin Tuani Ibrahim
; Vigneswara Rao Gannapathy
The safety and efficiency of oil and gas pipelines remain critical due to the high risks associated with leaks, pressure surges, and undetected structural damage. WSNs provide an effective solution for real-time monitoring by deploying sensor nodes along the pipeline. However, existing routing protocols such as DSDV and AODV face challenges with congestion, packet loss, and uneven energy consumption in long linear topologies. This study proposes DSDVTRI, a triple-interleaving extension of the DS...
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Development and User Response Analysis of a Wizer.me-Based Digital Worksheet for Teaching Special Relativity
Lontar Physics Today
Vol 5
, No 1
(2026)
Physics learning on special relativity material faces challenges due to its abstract, difficult-to-visualize concepts, while conventional Student Worksheets remain dominant in schools. This study aims to develop a digital LKPD based on the Wizer.me platform for special relativity material and to analyze user responses to the developed media. This study uses a research and development (R&D) method with a 4D model, focusing on the development stage. The research subjects involved two expert va...
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Penutupan Kampung Kumuh di India pada Pelaksanaan KTT G20 Tahun 2023: Spektakel Kota, Pencitraan Negara, dan Eksklusi Sosial
Sosio Dialektika : Jurnal Ilmu Sosial Humaniora
Vol 10
, No 2
(2026)
Penyelenggaraan Konferensi Tingkat Tinggi (KTT) G20 Tahun 2023 di India menjadi momentum strategis bagi negara tersebut untuk menegaskan posisinya sebagai kekuatan global baru, khususnya sebagai representasi Global South. Namun, di balik upaya pencitraan internasional tersebut, muncul kebijakan kontroversial berupa penutupan dan penggusuran kampung kumuh di New Delhi. Penelitian ini bertujuan untuk menganalisis kebijakan tersebut sebagai bagian dari strategi pencitraan negara dan pengelolaan rua...
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Public Value Layanan Kredit Serba Guna Bank Sumsel Babel Cabang Prabumulih dalam Meningkatkan Inklusi Keuangan Bagi Aparatur Sipil Negara di Kota Prabumulih
Public Service And Governance Journal
Vol 7
, No 1
(2026)
This study aims to analyze the creation of public value through the Multi-Purpose Credit (KSG) program implemented by Bank Sumsel Babel Prabumulih Branch in improving financial inclusion for civil servants (ASN) in Prabumulih City. The analysis employs Mark H. Moore's Public Value Strategic Triangle, which consists of three core dimensions: public value, legitimacy and support, and operational capacity. Using a qualitative descriptive method, data were obtained through in-depth interviews, field...
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Evaluation of Information System Governance Using COBIT 4.1 and Index KAMI to Measure Maturity and Security Levels in Bank Maju
Untoro, Elianna Katherine
; Ayunda, Afifah Trista
; Untoro, Elianna Katherine
; Ayunda, Afifah Trista
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 5
, No 2
(2026)
The development of information technology requires the banking sector to implement measurable IT governance and information security to ensure operational reliability and customer data protection. However, many financial institutions, including Bank Maju, do not yet have a comprehensive picture of the maturity of IT governance and information security in an integrated manner. This study aims to evaluate the maturity of information technology governance using the COBIT 4.1 framework and to assess...
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Penyuluhan Manfaat Gizi Daun Anggur untuk Meningkatkan Pemanfaatan Budidaya Lokal Masyarakat Desa Palur Kulon
Bestari, Salwa Alifa
; Marisa, Ivanna Eka Putri
; Prayogi, Karisma Larasati Adelia
; Assyifa, Putri Nayla
; Rahmawati, Nabila Devita
; Ramadhandi, Naufal
; Rahmawati, Dita Andini
; Nurhalizah, Vivi Dwi
; Maris, Umela Nuria
; Aprilia, Rhoma Dita Rizqa
; Fawwaz, Aanisah Luthfiah
; Saraswati, Widyadhari Yoanisa
; Azizah, Zein Nur
; Aulia, Tazkia
; Kamila, Dinda Zhafira Mutya
Abdi Geomedisains
Vol 6
, No 2
(2026)
The main problem faced by the community partners in Dusun Palur Kulon, Ngringo Village, is the limited knowledge of the health benefits of grape leaves, despite their existing cultivation in the area. As a result, grape leaves have not been optimally utilized as nutritious local food and lack health-based product branding. This community service program, conducted through a collaboration between lecturers and the Nutrition Student Association of Universitas Muhammadiyah Surakarta (UMS), aimed to...
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