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Pengaruh Green Accounting, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Agresivitas Pajak
DHARMA EKONOMI
(2026)
This study aims to determine the effect of green accounting, profitability, leverage, and company size on tax aggressiveness. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the financial reporting period 2020-2024. The sampling technique used in this study is purposive sampling, and a sample of 35 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0. The results of this study indicat...
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Synergistic cultures for resilient mercury bioremediation in ASGM leveraging microbial interactions for sustainable pollutant removal
The widespread use of mercury (Hg) in artisanal and small-scale gold mining (ASGM) necessitates effective bioremediation strategies. This study evaluated the mercury reduction capabilities of two bacterial strains, Bacillus subtilis and Pseudomonas aeruginosa, using real-world ASGM liquid waste. In a seven-day laboratory-scale experiment, we assessed the performance of single and mixed bacterial cultures under varying pH conditions. Our results show that B. subtilis was particularly effective, a...
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Design and validation of PIP gene primer for quantitative PCR in Capsicum annuum using in silico and experimental approaches
Capsicum annuum L. is an economically important horticultural crop whose productivity is strongly affected by drought stress. Plasma Membrane Intrinsic Protein (PIP), a member of the aquaporin gene family involved in water transport and osmotic regulation, represents a key target for drought stress studies, requiring highly specific and efficient primers for accurate gene expression analysis using quantitative PCR (qPCR). This study aimed to design and validate PIP gene primers for qPCR in C. an...
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Financial Management Practices Driving Sustainable Community Empowerment in Somongari Tourism Village
This study examines the strategic role of financial management in empowering the community of Somongari Tourism Village, Purworejo Regency, which serves as a model of Community-Based Tourism (CBT). Despite its rich natural and cultural assets, the village faces challenges in sustaining tourism growth due to fluctuating visitor numbers, limited services differentiation, and uneven income distribution. The research aims to evaluate how transparent and participatory financial practices can strength...
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The Dynamics of Multi-Stakeholder Collaboration: Challenges in Integrating the Pentahelix Model in Bojonegoro Geopark
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 5
, No 1
(2026)
This study aims to describe the form of multi-stakeholder collaboration in the management of the Bojonegoro Geopark using the Pentahelix approach. This study employed a qualitative method with data collected through interviews, observations, and documentation, while informants were selected purposively to represent the government, academia, business actors, community groups, and media. The findings indicate that although the five helixes are involved, their roles have not yet been integrated int...
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Pendampingan dan Edukasi Pencegahan Dekadensi Moral di MA Darussalam Deru Melalui Program D’SMARTIKA Movement
Ana Mar'atus Safitri
; Safitri, Ana Mar'atus
; Cahyono, Eko Arief
; Pratiwi, Indri Putri
; Setyaningsih, Ayu
; Hermansyah, Toni
; Nur Hadi, Abdul Wahid
Fenomena dekadensi moral di kalangan peserta didik MA Darussalam Deru terlihat dari rendahnya kedisiplinan, menurunnya kesantunan, serta penggunaan gawai yang tidak terkendali sehingga memengaruhi iklim belajar. Kegiatan pengabdian ini bertujuan mencegah dekadensi moral melalui penguatan pendidikan karakter berbasis nilai SMART (Santun, Moral, Attitude, Religius, dan Tanggung Jawab) dalam Program D’SMARTIKA Movement. Metode yang digunakan adalah Participatory Action Research (PAR) melalui tahapa...
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Pengaruh Manajemen Organisasi Tim terhadap Kinerja Atlet dalam Lingkungan Olahraga Perguruan Tinggi
Jendela Olahraga
Vol 11
, No 01
(2026)
Penelitian ini bertujuan untuk mengkaji pengaruh manajemen organisasi tim terhadap kinerja atlet dalam konteks olahraga perguruan tinggi. Penelitian menggunakan pendekatan kuantitatif dengan desain survei. Sampel penelitian melibatkan 120 atlet mahasiswa yang berasal dari tiga perguruan tinggi negeri dan dipilih menggunakan teknik purposive sampling. Instrumen penelitian terdiri atas kuesioner manajemen organisasi tim yang mencakup aspek perencanaan, koordinasi, kepemimpinan pelatih, dan komunik...
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Exploring the Impact of AI Chatbots on Students’ Speaking Skills in EFL Learners: A Systematic Review
Rachmadani, Khulud Oktavia
; Musyafa`ah, Isna Ridhoatul
; Rachmadani, Asti Hijriatul Januanto
; Rachmadani, Ima Fitriyah
ETERNAL: English Teaching Journal
Vol 17
, No 1
(2026)
AI chatbot is one of the latest technologies in solving EFL students' problems with speaking anxiety and limited speaking practice. In this study, we conduct a Systematic Literature Review for the investigation of the effect of using AI chatbots on EFL students' speaking skills and learners' perceptions toward the use of AI chatbots in speaking skill improvement. We followed the SALSA framework, which includes Search, Appraisal, Synthesis, and Analysis to direct our work. We searched Lens.org an...
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Enhancing Paragraph Completeness through MASS-MISS Technique in EFL Academic Writing Instruction
ETERNAL: English Teaching Journal
Vol 17
, No 1
(2026)
This research aims to investigate the impact of targeted instructional technique on students' paragraph writing abilities. The primary objective is to determine whether implementing Major Supporting Sentence (MASS) and Minor Supporting Sentence (MISS) techniques can significantly enhance the completeness of students' paragraph writing. The research employs a pre-experimental design, involving a one-group pre-test and post-test approach to assess the effectiveness of the treatment. Initially, stu...
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Pengaruh Green Banking, Transformasi Digital, Kualitas Aset dan Efisiensi Operasional terhadap Kinerja Keuangan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 5
, No 1
(2026)
This research aims to examine the impact of green banking, digital transformation, asset quality, and operational efficiency on the financial performance of banks in Indonesia from 2021 to 2024. Using a quantitative approach, the study employs panel data regression with the Random Effects Model (REM) through EViews software. The sample consists of 30 banks listed on the Indonesia Stock Exchange, with secondary data from annual reports, financial statements, and sustainability reports. Green bank...
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