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The Effect of Tunneling Incentives, Thin Capitalization, Financial Distress, and Earnings Management on Tax Aggressiveness
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
This research examines the simultaneous and partial effects of tunneling incentives, thin capitalization, financial distress, and earnings management on tax aggressiveness in Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Purposive sampling was conducted on a sample population of 213 manufacturing companies to obtain 420 observations. Eviews 12 software was utilized for the panel data regression analysis. The analysis of this research reveals that ta...
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PEMBERDAYAAN TENAGA KERJA DISABILITAS TUNARUNGU SEBAGAI UPAYA PEMENUHAN HAK ATAS KESEMPATAN KERJA PADA PT. PROTECDA KREASI PRIMA KABUPATEN WONOSOBO
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
The state is responsible for respecting, protecting and fulfilling the rights of citizens, including groups with disabilities. One of the rights of groups with disabilities is the right to get employment opportunities. However, in reality there are still groups with disabilities whose rights to work opportunities have not been fulfilled. This study analyzes the empowerment of disabled workers conducted by PT. Protecda Kreasi Prima as an effort to fulfill the right t...
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Review; Fitokimia dan Potensi Penggunaan Psidium guajava sebagai Antibakteri
Kunir: Jurnal Farmasi Indonesia
Vol 1
, No 2
(2023)
Jambu biji (Psidium guajava) merupakan tanaman yang sangat mudah ditemui di Indonesia. Tanaman ini memiliki segudang manfaat kesehatan karena memiliki berbagai macam kandungan metabolit sekunder di dalamnya. Tujuan dari studi ini untuk mengetahui kandungan fitokimia yang terdapat di dalam tanaman jambu biji dan aktivitas antimikrobanya. Metode yang digunakan dalam penelitian ini yaitu melalui penelusuran mesin pencarian Google scholar baik jurnal nasional maupun jurnal internasional dari tahun 2...
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Analisis Tingkat Toleransi dan Menghargai Perbedaan Dalam Konteks Pendidikan Kewarganegaraan di SMPN 35 Medan
Johan Pardamean Simanjuntak
; Mima Defliyanti Saragih
; Manotar Leryaldo Sinaga
; Joy Novi Yanti Lumbantobing
; San Mikael Sinambela
; Ramsul Nababan
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 2
, No 4
(2023)
Citizenship education has a very important role in developing the attitudes and behavior of citizens who are tolerant, respect differences, and are able to communicate well with people from different backgrounds. Tolerance is a necessity to practice Pancasila values as much as possible and ensure good relations between Indonesian people. Tolerance between religious communities means having the freedom to worship according to their respective religions and beliefs. There are no mutual prohibiti...
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PENYULUHAN PENINGKATAN EKSPOR BATIK MENUJU PASAR GLOBAL BERKELANJUTAN DI KAMPUNG REJOMULYO
Pramono, Renjiro Azhar
; Trisnapradika, Gustina Alfa
; Adhy, Bagaskara Bayu
; Prawesty, Ganis Fatimah Diaz
; Sutrisno, Hendra
; Putra, Ricky Primayuda
Abdi Masya
Vol 4
, No 2
(2023)
Batik Semarangan, sebagai produk budaya khas Semarang, memiliki potensi untuk mendapatkan popularitas dan apresiasi yang lebih luas. Dalam rangka mendukung tujuan ini, kami menjalin kerjasama dengan Lembaga Bea Cukai untuk mengembangkan dan memasarkan produk batik dari Kampung Rejomulyo ke pasar global yang berkelanjutan. Pengabdian ini berfokus pada aspek-aspek penting dalam bidang pengabdian kepada masyarakat, seperti pelatihan bagi para pemilik toko batik, peningkatan proses produksi, penerap...
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Peran Guru Dalam Meningkatkan Motivasi Belajar Siswa Di Era Digital
Fatin Syahirah
; Futhri Raudhatul Kabry
; Geniza Aidilla Syuaira
; Naffa Qaila Dalimunthe
; Said Hasian Simanjuntak
; Inom Nasution
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 2
, No 4
(2023)
This research explores the dynamics of teaching and learning in the Digital Era, making a significant contribution to discussions regarding the position of education in facing changing times and the digital era. Through literature research, it was found that learning in the digital era has unique characteristics, especially because today's students are the digital native generation. They were born, grew, and developed in a digital environment, creating differences in the way they obtain informat...
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Sumber Gejala dan Penyebab Konflik
Muhammad Abdullah Ubaidi
; Rahmatullaillia Sari
; Halimatus Sakdiyahi
; Naila Jauhatoul Jinan
; Mu’alimin Mu’alimin
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 2
, No 1
(2023)
Conflict is a complex social phenomenon and generally involves confrontation or dispute between individuals, groups, or countries. This article summarizes the sources, symptoms, and causes of conflict. Sources of conflict are often related to differences in values, beliefs, competition over resources, social inequality, and power politics. Symptoms of conflict include tension, violence, restrictions on freedom, and refugees. Causes of conflict can be triggered by differences in views, injustice,...
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Urgensi Media Sosial Dan Keterampilan Kewirausahaan Menuju Keberhasilan
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 2
, No 1
(2023)
This research aims to be able to able to describe and find out about the urgency of social media and entrepreneurial skills towards success. Social media is very influential on entrepreneurial success, especially in the increasingly developing and advance digital era. Entrepreneurs themselves have the meaning of people who change the value of resources, labor, materials and other production factors to be greater than before and also people who make changes, innovate and use new methods. Skills a...
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PENGARUH KONFLIK, STRESS DAN PERUBAHAN ORGANISASI TERHADAP PRODUKTIVITAS KARYAWAN
Jurnal Manajemen Sosial Ekonomi
Vol 3
, No 2
(2023)
Employee well-being is an important factor in the productivity and success of an organization. Conflict can cause stress, and job dissatisfaction and affect employee welfare. Protracted conflicts or damaging relationships between employees can hinder operational efficiency. There has been much study of the effects of conflict and stress, but not much has been studied about the effect of conflict and stress and organizational change on employee productivity. The purpose of this study is to study...
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Pengembangan Model Kewirausahaan Berbasis Teknologi (Technopreneurship) Di Era Bisnis Online
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 2
, No 1
(2023)
In the era of online business that continues to grow, the development of technology-based entrepreneurial models, or technopreneurship, has become the main focus of attention. Rapid changes in information technology and the internet have changed the way we do business. This article will discuss how technopreneurship has become the key to exploiting new opportunities in the digital world. In this discussion, we will explain the importance of technopreneurship in the context of online business, in...
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