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Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distribu...
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Basic Concepts of Human Resource Management and Its Challenges in the Modern Era of Education
International Journal of Research in Education
Vol 6
, No 1
(2026)
This study aims to analyze the basic concepts, functions, challenges, and strategies of human resource management in education in the modern era. This study uses a library research method with a descriptive-analytical approach, which examines various scientific literature, books, and journals published between 2015 and 2025 that are relevant to human resource management in education. The results of the study indicate that human resource management in educational institutions has evolved from an...
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Concrete Durability Test with Iron Lathe Waste Fiber as Pavement Material.
Media Komunikasi Dunia Ilmu Sipil
Vol 7
, No 2
(2026)
Industrial waste is a resource for green concrete. One example is iron lathe waste, which is considered hazardous and toxic (B3). This form is spiral flakes. This has potential to pollute the environment, so it needs to be recycled by used as fiber in pavement concrete. This application was chosen because paving blok does not require high-quality concrete. The quality for types C and D is K175-K125 and can be made with manual mixing. It applied as pedestrian. Fiber concrete have better durabilit...
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PENGARUH PERBEDAAN METODE COLD PROCESS DAN HOT PROCESS TERHADAP KARAKTERISTIK MUTU SABUN PADAT EKSTRAK BEKATUL BERAS MERAH (Oryza rufipogon Griff)
Jurnal Inovasi Teknik Kimia
Vol 11
, No 1
(2026)
Solid soap is produced through saponification, which can be done using either the cold or hot process. The key distinction lies in temperature: the cold process occurs at room temperature without heating, whereas the hot process uses heat to saponify. These differences may influence the resulting soap quality characteristics. This experimental study aimed to examine the effect of cold and hot processing methods on the quality characteristics of solid soap formulated with red rice bran extract (O...
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Evaluation of Learning Management System for Users with Accessibility Needs Using Extended Technology Acceptance Model (E-TAM)
Zatin Niqotaini
; Henki Bayu Seta
; Theresiawati
; Dwi Vernanda
; Artika Arista
; Muhammad ibrahim Al Farisi
; Rapolo Joshua Napitupulu
Advance Sustainable Science, Engineering and Technology
Vol 8
, No 1
(2026)
Inclusive education aims to provide equal learning opportunities for students with special needs, including the use of a Learning Management System (LMS). The urgency of this research stems from the significant challenges in LMS accessibility, which pose major obstacles for students with disabilities. These challenges include difficult navigation, a lack of screen reader features, and unfriendly interface design. The objectives of the research are to identify and evaluate the factors of LMS acce...
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Kebijakan Non Penal Dalam Pencegahan Tindak Pidana Perdagangan Telur Penyu Sebagai Satwa Yang Dilindungi di Kabupaten Bangka Tengah
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2026)
Non-penal policies in the prevention of the crime of trafficking in turtle eggs as protected animals are efforts used to overcome the occurrence of turtle egg trafficking by the community without using criminal punishment by focusing on prevention and coaching the community. Therefore, the purpose of this study is to find out what non-penal policies are implemented by the Directorate of Water and Air Police (DitPolairud) of the Babel Police and the Natural Resources Conservation Center (BKSDA) o...
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Microstructural and Carbon Phase Analysis of Water Hyacinth Derived Biochar under Particle Size Variation
Lontar Physics Today
Vol 5
, No 1
(2026)
Water hyacinth is an abundant lignocellulosic biomass with strong potential as a sustainable carbon source. This study aims to investigate the effect of particle size variation on the carbon phase and microstructural development of biomass-derived carbon from water hyacinth. The leaves of water hyacinth were used as a raw material, thoroughly washed, cut into small pieces, and sun-dried for 11 days until completely dry. The dried leaves were then ground into powder and sieved into three particle...
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Evaluasi Implementasi Sport Education Model (SEM) Dalam Pendidikan Jasmani Di Sekolah Dasar
Jendela Olahraga
Vol 11
, No 01
(2026)
Penelitian dilakukan untuk menganalisis guru Pendidikan Jasmani dalam menerapkan Sport Education Model (SEM) di sekolah dasar di Kota Semarang. Fokusnya adalah mengidentifikasi sejauh mana guru menerapkan SEM secara konsisten sesuai prinsip dasar model, serta faktor-faktor pendukung maupun penghambat dalam implementasikan SEM. Metode penelitian yang digunakan adalah survei daring kepada guru Pendidikan Jasmani yang telah mengikuti Program Pengembangan Keprofesian Guru (PKG) Pendidikan Jasmani. G...
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Analisis Yuridis Terhadap Tindak Pidana Perampasan Kendaraan Bermotor Oleh Debt Collector Dalam Praktek Leasing di Indonesia (Studi Putusan No. 176/Pid.B/2018/PN. Lbo)
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2026)
This study aims to determine 1) the legal analysis of the criminal act of unilateral confiscation of motor vehicles by debt collectors in leasing practices in Indonesia (Study of Decision No. 176/Pid.B/2018/PN. Lbo). 2) the legal responsibility of leasing companies for the criminal act of unilateral confiscation of motor vehicles carried out by debt collectors in leasing practices in Indonesia (Study of Decision No. 176/Pid.B/2018/PN. Lbo). This research method uses a normative legal approach. T...
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Klasifikasi Jenis Bunga Menggunakan Algoritma Convolutional Neural Network (CNN)
Ade Irgi Firdaus
; Ade Irgi Firdaus
; Dwi Okta Djoas
; Riefaldi Diofano Saputra
; Indry Anggraeny
; Hilda Apriliya Ningsih
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2026)
This research aims to develop a multiclass flower image classification system using the Convolutional Neural Network (CNN) algorithm with the EfficientNet architecture. The main problem addressed is the difficulty of manual identification of flower species that share high visual similarity. The research stages include collecting 17,299 flower images across 19 classes, performing data preprocessing such as image resizing, pixel normalization, and augmentation, followed by model training using the...
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