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Pengaruh Profitabilitas, Likuiditas, dan Struktur Aset Terhadap Struktur Modal Bank, Dimoderasi Ukuran Perusahaan Yang Terdaftar di BEI Tahun 2019-2023
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to analyze the effect of profitability, liquidity, and asset structure on the capital structure of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with firm size as a moderating variable. The research employs a quantitative approach using secondary data obtained from financial statements. The sample was determined through a purposive sampling technique, resulting in 27 banking companies that met the criteria. Data were analyzed using mu...
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Peran Konsultan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak atas Kenaikan Tarif PPN : Atribusi Perilaku
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structure...
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Analisis Perbandingan Algoritma Penjadwalan Prioritas Preemptive dan Non-Preemptive Menggunakan Aplikasi Web Interaktif
Rumahorbo, Gilbert Aldrich
; Zulfahmi Indra
; Alfarizi Wijaya
; Melika Debiyana Putri
; Buulolo, Calvin Sahputra
Teknik: Jurnal Ilmu Teknik dan Informatika
Vol 5
, No 2
(2025)
CPU scheduling is a core function in modern operating systems that significantly impacts system performance and efficiency. Among various scheduling algorithms, Priority Scheduling is widely used and exists in two main variants: non-preemptive and preemptive. The non-preemptive mode allows a process to run to completion, while the preemptive mode can interrupt a running process for a higher-priority one. Understanding the behavioral differences between these modes is crucial but often challengin...
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Pengaruh Diferensiasi Produk, Promosi Media Sosial Dan Kualitas Pelayanan Terhadap Minat Pembelian di Tea Break Sambi Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of product differentiation, social media promotion, and service quality on consumer purchase intention at Tea Break Sambi Kediri. The research employed an associative quantitative approach using a survey method with questionnaires distributed to 88 respondents selected through an accidental sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with SPSS version 25....
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Effectiveness Duolingo in Improving Student Motivation in Speaking Skills
Scripta : English Department Journal
Vol 12
, No 2
(2025)
This study aims to eval__uate the effectiveness of the treatment in improving participants' learning outcomes. The research design used pretest and posttest, involving 20 participants as samples. Data analysis was conducted using descriptive statistics, correlation tests, and paired t-tests. The study showed a significant increase in posttest scores, from an average of 290.75 to 502.75, indicating that the treatment effectively improved learning outcomes. However, the high standard deviation in...
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APLIKASI KAMUS BAHASA KEO BERBASIS ANDROID STUDI KASUS DI DESA LOKALABA KEC. MAUPONGGO
Nurdin, Nur Halillah
; Sara, Kristina
; Mando, L. B. Finansius
; Nurdin, Nur Halillah
; Sara, Kristina
; Mando, L. B. Finansius
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 2
(2025)
Perkembangan teknologi informasi di era globalisasi telah mendorong berbagai inovasi dalam pelestarian budaya, termasuk dalam bentuk media digital untuk pembelajaran bahasa daerah. Salah satu bahasa daerah yang mengalami penurunan penutur adalah Bahasa Keo, yang digunakan di wilayah selatan Kabupaten Nagekeo, khususnya di Desa Lokalaba. Penggunaan bahasa ini di kalangan generasi muda semakin berkurang karena kurangnya media pembelajaran yang mendukung. Di sisi lain, wisatawan yang datang ke wila...
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Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base....
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Pengaruh Product Quality, Brand Image, dan Perceived Value terhadap Customer Satisfaction untuk Meningkatkan Repurchase Intention
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Rapid technological advancements have encouraged smartphone sellers to emphasize good product quality to meet customer needs in order to achieve customer satisfaction and repurchase intentions. A positive brand image and good perceived value are important factors in building customer satisfaction, which ultimately impacts repurchase intentions. This study aims to examine the influence of product quality, brand image, and perceived value on customer satisfaction and thus increasing repurchase int...
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Pengaruh Literasi Keuangan, Persepsi Risiko dan Pendapatan terhadap Kepuasan Investasi Mahasiswa STIE Surakarta
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
This study focuses on analyzing how financial literacy, risk perception, and income level influence investment decision-making among students. The background of this analysis arises from the low understanding of financial management and the importance of risk considerations in investment among students. A quantitative survey method was employed, involving 93 students selected through purposive sampling. Data were processed using multiple linear regression analysis along with validity, reliabilit...
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Web-Based Inventory Information System Using First-In First-Out (FIFO) Algorithm at CV Dewangga
Mandalangi, Raudatul Jenah
; Sara, Kristina
; Mando, L B Finansius
; Mandalangi, Raudatul Jenah
; Sara, Kristina
; Mando, L B Finansius
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 3
(2025)
The development of information technology has encouraged companies to adapt in order to improve operational effectiveness and efficiency, particularly in inventory management. CV Dewangga, a company engaged in the distribution of office supplies, still relies on a manual system using book records and simple documents. This condition often leads to problems such as delays in stock checking, inaccurate data entry, difficulties in tracking incoming and outgoing goods, and late report preparation. T...
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