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Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Return on Assets (ROA), dan Enterprise Resource Planning (ERP) Terhadap Penghindaran Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple li...
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Sistem Pengarsipan Dan Monitoring Surat Menyurat Di Dinas Pendidikan Gresik
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
The manual archiving process within the Gresik Education Office continues to encounter significant challenges, including difficulties in correspondence tracking, document misplacement, and inefficiencies in disposition management. To address these issues, this study proposes the design and implementation of a Web-Based Archiving and Correspondence Monitoring System developed using the Waterfall methodology. The system aims to facilitate the digital transformation of administrative correspondence...
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Uncertainty-Quantified Grid-Convergence Analysis of RANS Turbulence Models for 2-D Incompressible Backward-Facing Step Flow in OpenFOAM
Kaiway, Mickael Ruben
; Joni
; Giai, Agustinus
; Siregar, Samuel Parlindungan
; Tambing, Enos
; Pius, Obia
Advance Sustainable Science, Engineering and Technology
Vol 8
, No 1
(2025)
A concise evaluation of Reynolds-Averaged Navier–Stokes (RANS) turbulence modeling for two-dimensional, incompressible, steady backward-facing step (BFS) flow at Re = 1000–3000 was conducted using OpenFOAM’s SimpleFoam solver with the standard k–ε model. A tri-level mesh enhancement (coarse, medium and fine) was implemented, and ambiguity was measured utilizing the Convergence Ratio (CR) and Grid Convergence Index (GCI). The fine grid (CR = 0.54; GCI = 0.0059%) was the only configuration exhibit...
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Edukasi Bijak Memilih: Pengenalan Konsep Kebutuhan dan Keinginan Pada Siswa Sekolah Dasar di SDN 032 Tarakan
Hidayat, Nurul
; Kasmin, Ichelia
; Arismawati H, Sindi
; Maria, Jumi
; Seda, Fansiskus
; Khairunnisa, Khairunnisa
; Naila, Juwita
; Berianti, Gustini
; Peren, Uliperdi
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 4
, No 2
(2025)
This Community Service activity reflects university students' social concern for their environment, particularly in elementary education. The activity was conducted at SDN 032 Tarakan to provide students with an understanding of the differences between needs and wants. The method used was face-to-face socialization, interactively designed through simple material delivery, ice-breaking, and an image classification game. The results showed high student enthusiasm and their ability to correctly cla...
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Tinjauan Hukum Islam Terhadap Jasa Titip pada Praktik Jual Beli Tiket Konser di Platform Twitter
JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia
Vol 12
, No 2
(2025)
The transformation of information technology in the digital era has revolutionized trade, with buying and selling now shifting to online platforms such as Twitter. One innovation that has emerged is the "jasa titip" (Entrusted Service), where individuals purchase goods or services at the request of others and receive a fee in return. The entrusted service for concert tickets has become increasingly popular among young people, providing fans with ease in obtaining tickets for international artist...
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Penggunaan Unggah-Ungguh Bahasa Jawa di Kabupaten Blitar pada Kalangan Remaja
Vol 4
, No 2
(2025)
Masyarakat Jawa spesialnya remaja memakai bahasa Jawa wajib memahami unggah-ungguh, kerap terjalin kesalahan dalam pemakaian leksikon. Perihal ini tidak bisa disalahkan seluruhnya karena itu bisa terjalin sebab minimnya pengetahuan penutur tentang konsep unggah-ungguh dalam berbahasa Jawa. Riset ini bertujuan buat mendeskripsikan serta menerangkan fenomena pemakaian macam bahasa Jawa kalangan remaja yang berusia 15-17 tahun. Sumber informasi berbentuk pemakaian macam bahasa Jawa  di Kabupaten B...
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Tindak Tutur Ilokusi dalam Ceramah Gus Iqdam "Portal Penting Bahagia Dunia dan Akhirat" di YouTube
Vol 4
, No 2
(2025)
Penelitian ini memiliki tujuan yaitu untuk menggambarkan atau bisa juga untuk mendeskripsikan fungsi serta wujud tindak tutur ilokusi (asertif, direktif, komisif, ekspresif, komisif dan deklarasi) yang ada pada ceramah Gus Iqdam yang peneliti simak dari channel youtube Orions TV. Metode pada penelitian ini adalah metode kualitatif deskriptif. Teknik pengumpulan data menggunakan teknik simak bebas libat cakap dan teknik catat. Teknik analisis data peneliti lakukan dengan cara mereduksi data, peny...
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Pengaruh Inovasi Produk, Packaging dan Harga Terhadap Kepuasan Pelanggan Pada Green House Kandang Melon Kediri
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 3
, No 3
(2025)
This study aims to analyze the effect of product innovation, packaging, and price on customer satisfaction at Green House Kandang Melon Kediri. This research employs a quantitative approach with a causal associative design. The population consists of customers who have purchased products from Green House Kandang Melon Kediri, with 100 respondents selected using purposive sampling. Primary data were collected through questionnaires measured using a five-point Likert scale. Data analysis was condu...
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The Effectiveness of A Mentoring-Based Supervision Approach to Strengthen The Psychological Bond Between Supervisors and Teachers
Jurnal Progress: Wahana kreativitas dan Intelektualitas
Vol 13
, No 2
(2025)
Improving educational quality requires comprehensive and integrated institutional management, and one effective way to enhance school quality is through supervision that supports teacher performance. This study examines the effectiveness of a mentorship-based supervision approach in strengthening the psychological bond between supervisors and teachers in Islamic high schools in North Maluku Province. Using a quasi-experimental posttest-only control group design, data were collected through prete...
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Perbandingan Daya Dukung Pondasi Bored Pile Menggunakan Perhitungan Manual, Software Allpile dan Test PDA (Studi Kasus: Proyek Pembangunan Gedung Fave Hotel Banyumanik Kota Semarang)
Jurnal Teknik Sipil
Vol 18
, No 2
(2025)
Perhitungan daya dukung pondasi yang akurat menjadi aspek penting dalam memastikan stabilitas dan keamanan struktur bangunan secara keseluruhan. Penelitian ini bertujuan untuk membandingkan nilai daya dukung ultimit (Qu) dari pondasi bored pile dengan menggunakan empat pendekatan berbeda, yaitu perhitungan manual menggunakan metode Schmertmann & Nottingham, Mayerhoff (1976), software Allpile, serta hasil uji lapangan dengan PDA (Pile Driving Analyzer). Studi kasus dilakukan pada proyek pemba...
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