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Pengaruh Leverage, Profitabilitas, Sales Growth, terhadap Tax Avoidance: Moderasi Ukuran Perusahaan
Tax is a major source of government revenue; however, tax avoidance remains a significant issue, particularly in the property and real estate sector, which is characterized by high growth and complex financial structures. This study examines the effects of leverage, profitability, and sales growth on tax avoidance, with firm size as a moderating variable. The study employs a quantitative approach, using secondary data from the annual financial statements of property and real estate companies lis...
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Implementasi Buku Digital Bermuatan Budaya dan Sastra Lokal sebagai Media Literasi Multikultural di SMP Negeri Magelang
Linda Eka Pradita
; Linda Eka Pradita
; Arif Setyawan
; Restu Rakhmawati
; Claudia In'am Haya Alimah
; Sadar Kurnia Zendrato
Pembelajaran Bahasa Indonesia memiliki peran strategis dalam membentuk peserta didik yang tidak hanya cakap berbahasa, tetapi juga berkarakter dan berwawasan kebinekaan. Kegiatan pengabdian bertujuan untuk mendeskripsikan upaya integrasi budaya lokal dalam buku digital pembelajaran Bahasa Indonesia sebagai sarana peningkatan literasi multikultural di sekolah. Metode yang digunakan adalah studi kepustakaan dan analisis deskriptif dengan meninjau berbagai praktik pada sekolah yang telah menerapk...
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Portfolio Risk Assessment Using VaR and CVaR: A Comparative Study of Variance–Covariance Method and Monte Carlo Simulation
Telematika
Vol 19
, No 1
(2026)
This study examines portfolio risk in Indonesia’s energy sector by applying Value at Risk (VaR) and Conditional Value at Risk (CVaR) under the Variance–Covariance and Monte Carlo Simulation approaches. The analysis focuses on ten stocks from the oil and gas as well as coal subsectors listed on the Indonesia Stock Exchange (IDX), using monthly closing price data from January 2020 to December 2024. A Weighted Scoring Method (WSM) is first employed to select stocks with superior fundamentals and li...
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Analisis Bibliometrik Terhadap Penelitian Modal Sosial dan Ketahanan Ekonomi dalam Usaha Kecil dan Menengah (UKM)
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 5
, No 1
(2026)
This study investigates the evolutionary and research trends on social capital and economic resilience within the small and medium enterprises sector through bibliometric analysis. Data were obtained from the google scholar through Publish or Perish software, covering the period from 2020 to 2025, then organized using Mendeley and analyzed through VOSviewer. The results indicate that topic of social capital is a central link between trust, innovation, and business sustainability. Research trends...
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Paradigma Literasi Digital dan Implementasi Konsep Smart Digital Untuk Peningkatan Keterampilan Abad 21
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 5
, No 1
(2026)
This research is motivated by the importance of guiding students in using digital technology in a positive way. The implementation of digital literacy enables students to use digital technology wisely and responsibly. This study aims to explore the importance of digital literacy, the impact of digital technology development on student’s character, the implementation of digital literacy for improving 21st-century skills, and the role of digital literacy for personalizing a generation with strong...
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Dinamika Psiko-Sosial dalam Pendidikan Kesetaraan: Studi Pemenuhan Kebutuhan Dasar Psikologis
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 5
, No 1
(2026)
The ups and downs of learner participation in learning activities at Pusat Kegiatan Belajar Masyarakat (PKBM) is not only influenced by technical factors, but is also closely related to how they interpret their learning experiences. Through the lens of Self-Determination Theory, this study explores the urgency of fulfilling basic psychological needs—namely autonomy, competence, and relatedness—to maintain and increase learning motivation. This research uses a phenomenological approach to explore...
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Dynamics of Solidarity and Resistance: Local Community Responses to Rohingya Refugees in Aceh
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 5
, No 1
(2026)
The arrival of Rohingya refugees in Aceh has generated complex social responses among local communities, characterized by the coexistence of solidarity and resistance. This study examines how local communities negotiate humanitarian values, cultural norms, and structural pressures in responding to the presence of refugees. Using a qualitative approach, the research applies the analytical framework of Miles and Huberman, integrating social capital theory and human needs theory to interpret commun...
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Pendampingan dan Edukasi Pencegahan Dekadensi Moral di MA Darussalam Deru Melalui Program D’SMARTIKA Movement
Ana Mar'atus Safitri
; Safitri, Ana Mar'atus
; Cahyono, Eko Arief
; Pratiwi, Indri Putri
; Setyaningsih, Ayu
; Hermansyah, Toni
; Nur Hadi, Abdul Wahid
Fenomena dekadensi moral di kalangan peserta didik MA Darussalam Deru terlihat dari rendahnya kedisiplinan, menurunnya kesantunan, serta penggunaan gawai yang tidak terkendali sehingga memengaruhi iklim belajar. Kegiatan pengabdian ini bertujuan mencegah dekadensi moral melalui penguatan pendidikan karakter berbasis nilai SMART (Santun, Moral, Attitude, Religius, dan Tanggung Jawab) dalam Program D’SMARTIKA Movement. Metode yang digunakan adalah Participatory Action Research (PAR) melalui tahapa...
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Analisis Keterampilan Teknik Dribbling dan Kontrol Bola dalam Permainan Sepak Bola pada Siswa SMK Methodist Tanjung Morawa
Jendela Olahraga
Vol 11
, No 01
(2026)
Penelitian ini dilatar belakangi oleh rendahnya penguasaan teknik dasar sepak bola, terutama dribbling dan kontrol bola, pada siswa yang mengikuti kegiatan ekstrakurikuler sepak bola di SMK Methodist Tanjung Morawa. Keterampilan dasar tersebut sangat penting karena menjadi fondasi utama dalam permainan sepak bola yang efektif, namun kenyataannya banyak siswa yang belum mampu menampilkan teknik dasar dengan baik sehingga berdampak pada performa dan pencapaian prestasi. Tujuan dari penelitian ini...
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Transformation of Micro-Enterprise Marketing Strategies through Artificial Intelligence Training in Semarang City
Amin, F
; Wibisono, S
; Yarisma, F., W
; Ilham, R., M
; Fathurachman, C
; Hadikurniawati, W
; Cahyono, T., D
Community Service Journal: Adarma Acitya
Vol 1
, No 2
(2026)
This community service program aims to transform the marketing strategies of microenterprises through training on the utilization ofArtificial Intelligence (AI) in Semarang City. The program was designed using a capacity-building approach that emphasizes hands-on practice and structured mentoring, employing the Demonstration– Practice–Feedback–Revision (DPFR) model. The training materials covered the use of text-to-text AI for generating content ideas, captions, storytelling, and calls to action...
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