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Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) dan Inflasi Terhadap Volume Penjualan Studi Kasus pada PT Astra International Tbk Tahun 2022 - 2024
DHARMA EKONOMI
Vol 33
, No 1
(2026)
This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of T...
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Stratification and Charging Efficiency in Compact Thermal Storage Under Variable Flow Conditions: An AI-Assisted Simulation Study
Simanjuntak, Janter P.
; Daryanto, Eka
; Tambunan, Bisrul Hapis
; Silaban, Robert
; Sinaga, Denny Haryanto
; Zainon, Mohd Zamri
; Muhammad Ibrahim
Advance Sustainable Science, Engineering and Technology
Vol 8
, No 1
(2026)
Thermal Energy Storage (TES) systems are essential for managing low-grade heat in renewable energy applications. This study evaluates the impact of flow rate and heating power on thermal stratification and efficiency within a 30-liter TES unit. Using an AI-assisted simulation framework, the system's performance was analyzed across varying flow rates (0.3–0.9 LPM) and heater capacities (1.5–2.0 kW). Results indicate that lower flow rates (0.3–1.2 LPM) effectively preserve stratification, whereas...
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The study examined students' mathematical reasoning skills in evaluating functions using GeoGebra in arithmetic sequence at senior high school
AKSIOMA : Jurnal Matematika dan Pendidikan Matematika
Vol 16
, No 3
(2025)
Mathematical reasoning ability remains relatively low, particularly in arithmetic sequence material that requires skills in recognizing patterns and evaluating functions. Therefore, it is necessary to apply the Inquiry-Based Learning method, assisted by GeoGebra, in the learning process. This study aims to describe students' mathematical reasoning abilities through Inquiry-Based Learning assisted by GeoGebra in evaluating arithmetic sequence functions in Grade XI of SMA Negeri 8 Palembang. The r...
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APPLICATION OF THE DRILL AND PRACTICE METHOD IN IMPROVING THE WRITING ABILITY OF JAVANESE CHARACTER STUDENTS IN CLASS VIIIB OF SMP NEGERI 36 SEMARANG ACADEMIC YEAR 2023/2024
JISABDA: Jurnal Ilmiah Sastra dan Bahasa Daerah, serta Pengajarannya
Vol 6
, No 2
(2025)
This research was motivated by the low percentage of students' completeness in writing Javanese script skills in class VIII B of SMP Negeri 36 Semarang. The factors that cause students' low level of mastery in writing Javanese script are the use of learning methods that are still conventional so that the center of learning is the teacher which causes students to become less active, in addition to the students' view that Javanese script material is material that is very difficult to learn. This r...
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Analisis dan Perancangan Struktur Kepemimpinan Organisasi Kependidikan Berbasis Integrasi Transformasional, Distributif, dan Instruksonal dengan Kearifan Lokal (Dalihan Na Tolu) di Pondok Pesantren Modern Darul Hikmah Medan
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 4
, No 4
(2025)
Leadership in educational organizations, especially in the Darul Hikmah Modern Islamic Boarding School in Medan, faces the challenges of modernity that demand integration between traditional spiritual values and management professionalism. This study aims to analyze the existing leadership structure and design a new structure that integrates the Transformational, Distributive, and Instructional models that are aligned with the local wisdom of North Sumatra, namely the Dalihan Na Tolu philosoph...
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Analisis dan Perancangan Struktur Kepemimpinan Organisasi Kependidikan di Pondok Pesantren Al-Mukhlisin Deli Serdang Sumatera Utara
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 4
, No 4
(2025)
Islamic boarding schools (pondok pesantren) are the oldest Islamic educational institutions in Indonesia, playing a significant role in shaping the moral, spiritual, and intellectual character of society. Alongside the growing integration of formal education, pesantren are required to develop more modern and adaptive leadership models without abandoning their traditional values. This study aims to design a pesantren leadership structure that integrates transformational, distributive, and instruc...
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Pengaruh Kepatuhan dan Kesadaran Wajib Pajak Terhadap Kewajiban Membayar Pajak Orang Pribadi di Kecamatan Tasikmadu – Jawa Tengah
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitativ...
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MANAJEMEN LAYANAN DAN PENGALAMAN WISATAWAN DI HOTEL ROYAL AMBARRUKMO YOGYAKARTA
Riawan, Ade
; Endaryanti, Dwi
; Anggraini, Fera Dhian
; Riawan, Ade
; Endaryanti, Dwi
; Anggraini, Fera Dhian
Mabha Jurnal
Vol 6
, No 2
(2025)
Layanan dan pengalaman tamu merupakan salah satu penentu bagi keberhasilan sebuah hotel untuk mempertahankan persaingan di industri perhotelan. Tujuan dari penelitian ini adalah untuk mengeksplorasi praktik manajemen layanan dan pengalaman wisatawan di Hotel Royal Ambarrukmo Yogyakarta menggunakan pendekatan kualitatif. Pengumpulan datanya melalui teknik wawancara mendalam dengan asisten manajer hotel, staf pelayanan, dan 2 orang tamu, serta observasi partisipatif terhadap interaksi layanan di l...
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THE RELATIONSHIP OF SELF-REGULATION IN LEARNING AND ACADEMIC PROCRASTINATION OF CLASS VIII STUDENTS INDONESIAN INSTITUTE JUNIOR HIGH SCHOOL: HUBUNGAN REGULASI DIRI DALAM BELAJAR DENGAN PROKRASTINASI AKADEMIK SISWA KELAS VIII SMP INSTITUT INDONESIA
Jurnal Psikoedukasia
Vol 1
, No 3
(2025)
Prokrastinasi akademik masih menjadi dasar penelitian ini. Tujuan penelitian ini adalah untuk mengetahui apakah ada hubungan antara prokrastinasi akademik dengan self-regulation dalam pembelajaran pada siswa kelas VIII SMP Institut Indonesia. Populasi penelitian ini adalah 108, dan metodologi yang digunakan adalah penelitian kuantitatif korelasional. 80 siswa yang dipilih dengan menggunakan metode sampel jenuh dijadikan sampel penelitian. Skala prokrastinasi akademik dan regulasi diri dalam skal...
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About Academic Self-Efficacy with Peer Social Support for Students at SMP Negeri 14 Semarang
Jurnal Psikoedukasia
Vol 2
, No 1
(2025)
Problems that are often experienced by students at school are regarding assignments, student abilities and the beliefs that students have, which will certainly influence their learning potential, in this case the social support of peers is certainly very important in the learning process. The aim of this research is to determine the relationship between academic self-efficacy and peer social support.
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