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Pengaruh Struktur Kepemilikan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested u...
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Pengaruh Sales Growth, Capital Intensity, Earnings Management Terhadap Tax Avoidance: Moderasi Company Size
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data r...
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Sosialisasi Mengenai Perubahan Iklim bagi Siswa SMA: Suatu Usaha Mendukung Terwujudnya SDGs
Jurnal Suara Pengabdian 45
Vol 4
, No 4
(2025)
Indonesia merupakan salah satu negara yang rentan terhadap perubahan iklim. Adanya perubahan iklim tersebut merupakan salah satu masalah yang perlu ditangani. Namun, demikian isu perubahan iklim tersebut belum banyak dipahami di lingkungan sekolah terutama tingkat SMA. Oleh karena itu sekiranya perlu dilakukan sosialisasi tentang perubahan iklim pada tingkat SMA. Metode yang digunakan dalam penelitian ini adalah metode Quasi Experimental dengan desain One Group Pre Test - Post Test. Hasil peneli...
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Strengthening Al- Islam and Muhammadiyah for Indonesian Citizens in Sanggar Utara Gombak, Kuala Lumpur, Malaysia
Abdi Psikonomi
(2025)
Intercultural and interfaith marriages are common occurrences in major cities around the world, including Kuala Lumpur, Malaysia. The problem is that many Indonesian citizens (WNI) and their children lack clear identities and do not receive proper education, especially religious education. This is certainly a phenomenon that deserves attention in ensuring the sustainability of the formation of harmonious, loving, and compassionate families based on Islamic guidance. Therefore, this phenomenon ha...
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Evidence-based case report: effects of exercise-based cardiac rehabilitation in repaired tetralogy of Fallot
Gaster
Vol 23
, No 2
(2025)
Background: Several sequelae may persist following corrective surgery for tetralogy of Fallot (ToF), including reduced exercise capacity, compromised vascular and cardiac autonomic function, and diminished quality of life. While exercise-based cardiac rehabilitation is commonly implemented for patients with congenital heart disease, there remains a lack of comprehensive understanding regarding the optimal frequency, intensity, duration, and type of exercise. This evidence-based case report aims...
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The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership
Linda Agustina
; Rizkyana, Fitrarena Widhi
; Kuat Waluyo Jati
; Atta Putra Harjanto
; Muhammad Ihlashul'amal
; Primadhani Dyah Larasati Suyatno
; Dwi Fatmasari
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data poin...
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Evaluasi Kebijakan Infrastruktur di Indonesia: Studi Kasus pada Pembangunan Jalan Tol di Kecamatan Mojo Kediri Tulungagung
Jurnal Media Administrasi
Vol 10
, No 1
(2025)
This study aims to evaluate the toll road development policy in Mojo, Kediri, and Tulungagung sub-districts, and analyze the social, economic, and environmental impacts caused. The research method used is a qualitative approach with a case study type. The results show that toll road development has a positive impact on the local economy, especially in improving connectivity and encouraging investment in the industrial and tourism sectors. However, social impacts such as community dislocation and...
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POLA SEBARAN DAN UPAYA PENANGGULANGAN KEJADIAN DEMAM BERDARAH DENGUE (DBD) DI WILAYAH KERJA PUSKESMAS KENANGAN KABUPATEN DELI SERDANG TAHUN 2023
VISIKES
Vol 24
, No 1
(2025)
The dengue virus is the cause of dengue hemorrhagic fever, according to the World Health Organization (WHO).Dengue fever is called “breakbone fever” (joint fever) because it causes severe pain as if a bone is broken. The purpose of this case-control observational study was to identify the DHF risk variables and distribution pattern.The sample size was 1:1 with 22 cases and 22 controls. Analysis of distribution patterns used average nearest neighbor and overlay. Risk factors and incidence were an...
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Pengembangan Model Pembelajaran Lompat Berbasis Discovery Learning Untuk Siswa Kelas 8 SMPN 6 Singosari
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 4
, No 1
(2025)
This research aims to design and develop learning media for jumping based on discovery learning for grade 8 students of SMPN 6 Singosari. With this development product, it is hoped that it can be utilized as a reference for independent learning resources for grade 8 students of SMPN 6 Singosari and can spur increased student interest in learning. For this research, the researcher chose to apply a research and development (R&D) approach in accordance with the framework proposed by Lee and Owe...
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Pengaruh Digital Marketing, Kualitas Produk dan Harga terhadap Keputusan Pembelian : (Studi pada Pengguna Yamaha Nmax Turbo di Dealer Yamaha Mustika Motor Tangerang Selatan)
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 3
, No 2
(2025)
This research aims to test and analyze Digital Marketing, Product Quality and Price on Yamaha Mustika Motor Purchase Decisions in South Tangerang. This type of research is quantitative. The population in this study is unknown. The sample used in this research was 97 respondents, using the accidental sampling method and using the lemeshow formula. In this research, the data was analyzed using the SPSS version 22 program and Microsoft Excel 2021. The research results show that in digital marketing...
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