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THE EFFECT OF CAPITAL INTENSITY, INVENTORY INTENSITY, AND DEBT COVENANT ON TAX AVOIDANCE WITH SALES GROWTH AS A MODERATING VARIABLE
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 2
(2025)
This study aims to analyze the influence of Capital Intensity, Inventory Intensity, and Debt Covenants on Tax Avoidance, with Sales Growth as a moderating variable. The research was conducted by analyzing the financial statements of Property & Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) from the official website of the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample used in this study consisted of 40 companies, with the sampling method employ...
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FROM ANXIETY TO ADAPTABILITY: RECONSTRUCTING CAREER RATIONALITY THROUGH COGNITIVE BEHAVIORAL THERAPY (CBT): A SYSTEMATIC REVIEW
COUNSENESIA Indonesian Journal of Guidance and Counseling
Vol 6
, No 2
(2025)
Cognitive Behavioral Therapy (CBT) is increasingly being applied in the context of career guidance and counseling in response to the growing phenomenon of career anxiety and uncertainty in the BANI (Brittle, Anxiety-inducing, Non-linear, and Incomprehensible) era. This study examines the contribution of CBT in helping individuals transition from a state of career anxiety to more rational thinking and stronger career adaptability. The study was conducted using the Systematic Literature Review (SL...
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THE EFFECT OF INSTAGRAM SOCIAL MEDIA PROMOTION OPTIMIZATION ON SALES VOLUME AT GALLERY RAJUT BANDUNG
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 2
(2025)
The advancement of digital technology has transformed the marketing landscape, making social media one of the primary channels for product promotion. This study aims to determine the effect of optimizing Instagram social media promotion on the sales volume of Gallery Rajut Bandung. Using a quantitative associative descriptive method, data were collected through questionnaires from 75 people who are work with Gallery rajut bandung. The independent variable is Instagram social media promotion, mea...
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MITIGATING ADOLESCENT POST-TRAUMATIC STRESS DISORDER THROUGH INDIVIDUAL COUNSELING USING EYE MOVEMENT DESENSITIZATION REPROCESSING TECHNIQUES: A STUDY ON SURVIVORS OF TRAIN ACCIDENTS
Wahid, Ahmad
; Nirwana, Herman
; Hariko, Rezki
; Fikri, Miftahul
; Choiri, M. Fadlan
; Putri, Kanaya Yose
; Fazria, Nurul
COUNSENESIA Indonesian Journal of Guidance and Counseling
Vol 6
, No 2
(2025)
Diverse individual experiences and problems often lead to painful psychological disorders, one of which is the traumatic experience of individuals who have been involved in train accidents, which can lead to post-traumatic stress disorder. This condition requires responsive and serious attention, as it can have negative and long-lasting effects. One effort that can be made to overcome this problem is the implementation of individual counseling using the eye movement desensitization reprocessing...
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Analisis Rantai Pasok Produk Melon Hidroponik di PT Indigen Karya Unggul Kabupaten Sleman
Mediagro: journal of agricultural sciences
Vol 21
, No 3
(2025)
Public consumption of high-quality horticultural products such as hydroponic melons has shown an increasing trend along with growing awareness of a healthy lifestyle, although overall fruit consumption in Indonesia remains relatively low. This commodity requires an efficient supply chain system to maintain product quality and continuity. This study aims to analyze the structure and performance of the hydroponic melon supply chain and evaluate its marketing efficiency at PT Indigen Karya Unggul,...
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TERAPI SENI SEBAGAI CARA UNTUK MENINGKATKAN EMOSI POSITIF ORANG LANJUT USIA YANG TINGGAL DI PANTI LANSIA
Ajisuksmo, Clara R.P.
; Puspasari, Anita
; Erianti, Dela
; Maharani Dewanti , Dhea
; Parera , Raul Julio
; Gunawan , Angelina
; Sabbathya , Sandrina
; Widayanti, Anindha
; Sugito , Irene Betzy
; Rosario , Teressa M.
; Soge , Yeremias S.I.
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 9
, No 2
(2025)
This community service activity aims to increase the positive emotions of the elderly living in elderly homes. Previous studies have reported that changes in the physical, psychological, cognitive, and social functions of the elderly affect their mental health. Elderly experience stress, anxiety, and depression due to the changes that occur to them. Therefore, the elderly should live with their families since they need support from the family members. However, there are elderly people who are en...
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A Literature Review on the Use of Interactive Mind Maps with Mentoring to Improve Science Learning Outcomes in Elementary Schools
Indonesian Journal of Instructional Media and Model
Vol 7
, No 2
(2025)
Improving learning outcomes in Natural and Social Sciences (IPAS) at the elementary school level remains a challenge, particularly in fostering students’ conceptual understanding and critical thinking skills. Conventional instructional approaches often fail to optimally support these competencies, indicating the need for innovative learning strategies. This study aims to analyze the effectiveness of mentoring-based interactive mind map media in enhancing elementary school students’ IPAS learning...
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PENINGKATAN PENGETAHUAN DAN KEMAMPUAN PENGAPLIKASIAN PENGELOLAAN SAMPAH PADA MASYARAKAT DUSUN TEGALTANDAN BANGUNTAPAN BANTUL
Rokhmayanti , Rokhmayanti
; Alghozi, Umar Faruq
; Badri, Mohammad Zain
; Wibowo, Rena Anjeli
; Farzanah, Atikah
; Sya’baniah, Putri Rahayu
; Azzahra, Losa Rarafatmi
; Martini, Titim
; Hastuti, Siti Kurnia Widi
; Astuti, Fardhiasih Dwi
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 9
, No 2
(2025)
Garbage is a problem for people in both urban and rural areas. Unmanaged garbage can adversely affect public health. This community service aims to handle organic waste problems that have a role in social, environmental, and health impacts. Community service on organic waste management was carried out in Tegaltandan with lectures and practice methods in an effort to increase community knowledge and understanding of household organic waste management. Pre-test and post-test were conducted by dist...
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Tingkat Pengetahuan Masyarakat Tentang Obat Tradisional di Desa Temenggungan Kecamatan Cepu Kabupaten Blora
Kunir: Jurnal Farmasi Indonesia
Vol 3
, No 2
(2025)
Penggunaan obat tradisional masih menjadi bagian penting dari praktik kesehatan masyarakat di pedesaan Indonesia, namun pemahaman terkait aspek keamanan, batas konsumsi, dan regulasi masih terbatas. Penelitian ini bertujuan mengukur tingkat pengetahuan masyarakat Desa Temenggungan tentang obat tradisional serta hubungan karakteristik responden terhadap tingkat pengetahuan tersebut. Penelitian kuantitatif dengan desain analitik korelasi ini melibatkan 89 responden yang dipilih secara purposive da...
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Development of Mathematics Teaching In Elementary School Using Travel Game Media on the Material of Fractional
Schola Journal
Vol 3
, No 2
(2025)
This study aims to overcome the difficulties elementary school students have in understanding the abstract concept of fractional equivalence, in which only 45% (23 out of 51 students) achieved the Minimum Completion Criteria (KKM). The innovation developed is the Travel Game learning media, an adventure-based educational game that involves moving around while solving mathematical problems or challenges. The development method used is an adaptation of the ADDIE (Analysis, Design, Development, Imp...
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