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Analisis Unsur Intrinsik Novel “Di Balik Tangga Bukit Langit” Karya Ratna Pande
Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa
Vol 3
, No 4
(2024)
Literature reflects life and describes human social, cultural, and emotional realities. Through literature, readers understand various aspects of life (Simaremare, 2023). This study uses descriptive qualitative methods to analyze the novel Behind the stairs of Bukit Langit, focusing on themes, characters, plot, and moral messages. The main theme is friendship and love, with an emotional conflict between love and loyalty. The main character, Oryza, faces dilemmas of love and friendship, which are...
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Pengaruh Ukuran Perusahaan, Leverage, Biaya Audit, Audit Tenure, Dan Cash Flow Operation (CFO) Terhadap Kualitas Audit
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Tujuan utama dilakukan pengujian ini demi memberikan hasil kebaruan dari pengujian sebelumnya terkait kualitas audit dengan variabel independen ukuran perusahaan, leverage, biaya audit, audit tenure, dan cash flow operation (CFO). Motode kuantitatif sebagai pilihan peneliti dengan mengambil populasi dari perusahaan pada subsektor makanan dan minuman yang masuk dalam daftar di IDX periode 2018 hingga 2023. Kemudian, melakukan purposive sampling hingga mendapatkan 15 perusahaan subsektor makanan d...
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Analisis Perkembangan Kinerja Keuangan UMKM Dilihat Dari Optimalisasi Pengelolaan Bantuan Dana Desa dan Literasi Keuangan Pelaku UMKM (Studi Kasus UMKM Didesa Kubutambahan)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study aims to determine the development of MSME financial performance as seen from the optimization of village fund management and financial literacy of MSME actors in Kubu Additional Village. The population is all MSME actors who have received assistance in the form of funds from the village and the number of samples in this study is 41 MSME actors. The data analysis technique used in this study is the Structural Equation Modeling-SEM based on SEM variance, which is famously called Partial...
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Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling...
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The Effect of Corporate Governance Mechanism on the Integrity of Financial Statements in Manufacturing Companies in the IDX
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This study aims to evaluate whether the mechanism of corporate governance, which involves institutional ownership, management ownership, independent commissioners and audit committee variables, has a significant impact on the integrity of the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling method uses techniques of non-probability sampling with approach purposive sampling. Based on the research results, it shows that 1) Institu...
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Pengaruh Inventory Intensity , Kepemilikan Institusional dan Capital Intensity terhadap Agresivitas Pajak dengan Komisaris Independen Sebagai Variabel Moderasi
DHARMA EKONOMI
Vol 31
, No 2
(2024)
This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique...
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Efektivitas Bahan Ajar Blended Learning Berbasis Multipel Representasi Untuk Meningkatkan Self Regulation Mahasiswa pada Materi Larutan Elektrolit Non-Elektrolit dan Sifat Koligatif Larutan
Jurnal Inovasi Pendidikan Sains (JIPS)
Vol 5
, No 2
(2024)
Penelitian dan pengembangan ini bertujuan untuk (1) mengembangkan bahan ajar yang valid dan layak untuk meningkatkan self regulation mahasiswa, (2) mengetahui efektivitas bahan ajar yang dihasilkan dalam meningkatkan self regulation mahasiswa. Rancangan penelitian dan pengembangan ini mengacu pada model penelitian dan pengembangan Lee & Owens. Hasil pengembangan adalah bahan ajar blended learning pada materi larutan elektrolit non-elektrolit dan sifat koligatif larutan, pada mata kulia...
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TANGGAP STUNTING MELALUI KEGIATAN PENDAMPINGAN PEMBUATAN MAKANAN BERGIZI KEPADA ORANG TUA DI DESA CANGKRING, KABUPATEN LAMONGAN
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Stunting is caused by multi-dimensional factors and not only caused by malnutrition which is experienced by pregnant women and children under five. The most decisive intervention to reduce the prevalence of stunting can be started in the first 1,000 days of life (HPK) of children under five. Lamongan is one of 5 regencies in East Java which has a high stunting rate of 27.5%. Community service activities are carried out to help reduce stunting rates in Lamongan, especially Cangkring Village, this...
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PENERAPAN SIKADESTROPIK UNTUK PENCEGAHAN PENYAKIT KATASTROPIK BAGI KADER POSYANDU LANSIA DESA WIRU KECAMATAN BRINGIN KABUPATEN SEMARANG
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 8
, No 2
(2024)
Catastrophic disease is a disease that requires long and high cost medical treatment. Diseases included in the catastrophic group include hypertension, diabetes mellitus, and stroke. In the preliminary study it was found that those with catastrophic diseases were also a group that received serious attention from elderly posyandu cadres in Wiru Village because 366 elderly people in Wiru Village suffered from catastrophic diseases, 305 elderly people had a low economic level out of a total of 610...
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KONTRIBUSI VARIASI PRODUK PASTRY DAN BAKERY SEBAGAI NILAI TAMBAH PENGALAMAN MENGINAP DI HOTEL BINTANG LIMA
Mabha Jurnal
Vol 5
, No 2
(2024)
Penelitian ini memiliki tujuan untuk menganalisis kontribusi variasi produk pastry dan bakery di hotel bintang lima di Yogyakarta yang dijadikan sebagai nilai tambah dalam meningkatkan pengalaman menginap tamu. Pastry dan bakery memiliki peranan penting dari layanan kuliner yang ditawarkan hotel untuk memengaruhi kepuasan tamu dan memberikan pengalaman kuliner yang berkesan. Penelitian ini menggunakan pendekatan kualitatif dengan metode pengumpulan datanya melalui teknik wawancara terhadap empat...
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