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Evaluasi Strategi Badan Pendapatan Daerah dalam Meningkatkan Pembayaran Pajak Restoran di Kabupaten Sikka
DHARMA EKONOMI
Vol 32
, No 1
(2025)
This research discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (Bapenda) in increasing restaurant tax payments. Restaurant tax is one of the sources of Regional Original Revenue (PAD) that plays an important role in regional development. However, restaurant tax collection still faces various obstacles, such as low levels of taxpayer compliance, lack of education and socialization, and weak supervision and law enforcement. This research uses a descriptive qualitat...
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PENGARUH KONDUKTIVITAS PANAS DAN MEDIA PENDINGIN TERHADAP SUHU MAKSIMAL DAN LAJU PENDINGINAN PADA PROSES INDUCTION HEATING BAJA AISI 4140 DAN 4340
Teknika
Vol 10
, No 1
(2025)
Pemanas induksi merupakan proses pemanasan modern yang bebas kontaminasi, bebas emisi sehingga pemanas induksi sangat dikembangkan dalam teknologi
heat treatment. Penelitian ini berfokus pada pengaruh konduktivitas material baja AISI terhadap laju pemanasan, suhu maksimal serta laju pendinginan yang terukur ketika material uji dipanasi menggunakan mesin pemanas induksi (induction heating). Dua buah material AISI yakni AISI 4140 dan AISI 4340 digunakan dalam penelitian ini. Material AISI 4140 me...
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Pengaruh Pengelolaan Kearsipan terhadap Efisiensi Kerja Pada Kantor Dinas Perpustakaan dan Arsip Daerah Provinsi Maluku
Jurnal Media Administrasi
Vol 10
, No 1
(2025)
Archives management plays a crucial role in ensuring the accountability of an organization, as proper management of archives can enhance transparency and operational effectiveness. Based on observations made at the Maluku Province Regional Library and Archives Office, several issues were identified within the current archiving system. One of the key problems is the lack of knowledge about proper archives management, which causes significant barriers during the archiving process. The office emplo...
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Determinan Penipuan Laporan Keuangan di Sektor Properti Indonesia: Fraud Triangle Framework Dan Stabilitas Keuangan Pada Perusahaan Terdaftar BEI 2023
Jurnal Ilmiah Serat Acitya
Vol 14
, No 1
(2025)
Penelitian ini mengkaji pengaruh tekanan, peluang, rasionalisasi, dan stabilitas keuangan terhadap kecurangan laporan keuangan pada perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia pada tahun 2023. Menggunakan analisis regresi logistik biner pada sampel 53 perusahaan yang dipilih melalui purposive sampling, studi ini mengukur kecurangan laporan keuangan menggunakan F-Score, sedangkan variabel independen diukur melalui rasio leverage, pemantauan yang tidak efektif, peruba...
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Analisis Kinerja Keuangan pada KSP Kopdit Adiguna Kota Kupang
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 3
, No 2
(2025)
This research aims to determine the financial performance of KSP Kopdit Adiguna Kupang during the 2018 - 2022 period. This type of research is descriptive research with a quantitative approach using cooperative financial report data. The data analysis technique used is financial ratio analysis. The results of this research show that the financial performance of KSP Kopdit Adiguna is based on profitability ratios in terms of return on assets, return on equity and net profit margin. Return on asse...
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Aspect-Based Sentiment Analysis on E-commerce Reviews using BiGRU and Bi-Directional Attention Flow
Setiadi, De Rosal Ignatius Moses
; Warto, Warto
; Muslikh, Ahmad Rofiqul
; Nugroho, Kristiawan
; Safriandono, Achmad Nuruddin
Journal of Computing Theories and Applications
Vol 2
, No 4
(2025)
Aspect-based sentiment Analysis (ABSA) is vital in capturing customer opinions on specific e-commerce products and service attributes. This study proposes a hybrid deep learning model integrating Bi-Directional Gated Recurrent Units (BiGRU) and Bi-Directional Attention Flow (BiDAF) to perform aspect-level sentiment classification. BiGRU captures sequential dependencies, while BiDAF enhances attention by focusing on sentiment-relevant segments. The model is trained on an Amazon review dataset wit...
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Formulation and physical characteristics of ready-to-drink chocolate beverages with the addition of xanthan gum: Formulasi Dan Karakteristik Fisik Minuman Cokelat Ready-To-Drink Dengan Penstabil Xanthan Gum
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 10
, No 1
(2025)
Ready-to-drink (RTD) chocolate beverages are increasingly popular, yet traditional formulations often contain dairy components while some consumers are lactose intolerance. The primary challenges in RTD chocolate beverages include achieving acceptable flavor profiles and managing cocoa powder precipitation. This study aimed to formulate a non-dairy ready-to-drink chocolate beverage using a hedonic test and enhance its physical stability through varied xanthan gum concentrations applying Complet...
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ANALISIS STRATEGI DAN TAKTIK KOMUNIKASI MEDIA DIGITAL PADA INDUSTRI PERMESINAN ALAT BERAT GLOBAL
Jurnal Komunitas (Komunikasi Tiada Batas) : Jurnal Ilmu Komunikasi
Vol 11
, No 1
(2025)
Companies need to communicate products to customers to differentiate product positions in the minds of the public, especially in the business to business (B2B) business model. Communication in this business model builds relationships between companies and customers through dialogue, interaction, education, persuasion, and information gathering. Digital media, as a new communication channel, is also utilized by companies in the machinery industry as B2B business model companies. This research foc...
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INOVASI BISNIS PARIWISATA INDONESIA PASCA PANDEMI COVID-19
Tangkudung, Auderey Gameliel Dotulong
; Rante, Jones Zenas
; Pakpahan, Marisi
; Putri, Ameilia
; Puteri, Astriana
; Pribadi, Dado
; Gosita, Debora Rifiani
; Rustandi, Jeffry
; CPR, Josaphat Januar
; Ghalib, Kamelia
; Farieanna, Roos
; Purnawirawati, Selfi
; Setiawan, Sigit
; Bassuni, Wahyu
Jurnal Manajemen Sosial Ekonomi
Vol 4
, No 1
(2025)
The tourism industry plays an important role in economic growth, both at the international and national levels. However, the COVID-19 pandemic has caused a global crisis that has hit the tourism sector around the world, including Indonesia. Restrictions on movement and mobility of people between regions, health concerns, and uncertainty have led to a drastic decline in tourism activity and the tourism sector has seen a significant drop in revenue. This has had a social impact, with many workers...
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Improving Credit Card Fraud Detection with Ensemble Deep Learning-Based Models: A Hybrid Approach Using SMOTE-ENN
Journal of Computing Theories and Applications
Vol 2
, No 3
(2025)
Advances in information and internet technologies have significantly transformed the business environment, including the financial sector. The COVID-19 pandemic has further accelerated this digital adoption, expanding the e-commerce industry and highlighting the necessity for secure online transactions. Credit Card Fraud Detection (CCFD) stands critical as the prevalence of fraudulent activities continues to rise with the increasing volume of online transactions. Traditional methods for detectin...
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