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Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distribu...
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Strategi Pengelolaan Arus Kas Untuk Keberlanjutan Usaha Kue Tradisional
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Penelitian ini bertujuan untuk menganalisis strategi pengelolaan arus kas dalam mendukung keberlanjutan usaha kue tradisional dengan mengambil studi kasus pada Toko Roti Ganjel Rel Ambarawa. Pengelolaan arus kas yang efektif merupakan faktor krusial dalam menjaga keberlangsungan usaha kecil dan menengah, khususnya pada industri makanan tradisional yang menghadapi tantangan fluktuasi permintaan musiman dan persaingan dengan produk modern. Metode penelitian yang digunakan adalah kualitatif deskrip...
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Evaluation of Parking Space Capacity at Musamus University Merauke
Dina Pasa Lolo
; Muh. Akbar
; Silva Keiza Sahelangi
; Dina Limbong Pamuttu
; Hairulla
; Mochammad Qomaruddin
Media Komunikasi Dunia Ilmu Sipil
Vol 7
, No 2
(2026)
Musamus University is the only state university in South Papua Province. This campus provides parking spaces in various locations such as in the Faculty of Economics and Law, Deanery and Rectorate areas, but vehicles still often pile up. This research aims to determine the parking capacity of Musamus University. The research method is based on the 1998 Director General of Land Transportation's Technical Guidelines for the Implementation of Parking Facilities. The data collected is the number of...
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Stratification and Charging Efficiency in Compact Thermal Storage Under Variable Flow Conditions: An AI-Assisted Simulation Study
Simanjuntak, Janter P.
; Daryanto, Eka
; Tambunan, Bisrul Hapis
; Silaban, Robert
; Sinaga, Denny Haryanto
; Zainon, Mohd Zamri
; Muhammad Ibrahim
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 8
, No 1
(2026)
Thermal Energy Storage (TES) systems are essential for managing low-grade heat in renewable energy applications. This study evaluates the impact of flow rate and heating power on thermal stratification and efficiency within a 30-liter TES unit. Using an AI-assisted simulation framework, the system's performance was analyzed across varying flow rates (0.3–0.9 LPM) and heater capacities (1.5–2.0 kW). Results indicate that lower flow rates (0.3–1.2 LPM) effectively preserve stratification, whereas...
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The Balancing Profits and Environmental Responsibilities the Role of Carbon Emission Disclosure On Corporate Sustainability
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2026)
ABSTRACT [Times New Roman, 9 Bold, 1 Spacing and italic] The growing issue of climate change has heightened the demand for carbon emissions transparency, particularly among companies that contribute to carbon emissions. However, previous research has shown inconsistent results regarding the factors influencing carbon emissions disclosure, creating a research gap. This study aims to analyze the influence of profitability, leverage, and environmental performance on carbon emissions disclosure. The...
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Optimized Deep Learning Framework for Clinical Data Classification Using Firefly-Enhanced Stacked Sparse Autoencoders
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 8
, No 1
(2026)
Diabetes is a chronic metabolic disorder characterized by sustained high blood sugar levels, which frequently cause complications, including neuropathy and cardiovascular disease. Due to the complex and nonlinear nature of clinical data, accurate and timely prediction is challenging. Traditional approaches struggle to generalize or extract rich features from low-resolution datasets. In this paper, a hybrid deep learning model (FA-SSAE: Firefly Algorithm-based Stacked Sparse Autoencoder) is propo...
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Unifying Dual-Pyramid Structure and Y–G Channel Synergy for Full-Reference Image Quality Assessment
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 8
, No 1
(2026)
Standard metrics such as SSIM often overlook complex chromatic distortions, creating a gap between objective scores and human judgment. To address this, we present the Synergistic Structural Similarity Index (SSSI), a metric grounded in a novel dual-pyramid strategy that integrates Gaussian-blurred stability with direct subsampling sharpness. Our method departs from luminance-only analysis by employing an equal, synergistic partnership between the luminance (Y) and Green (G) channels, mirroring...
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Peningkatan Kinerja Guru Melalui Pelatihan Manajemen Sekolah Dan Disiplin Guru di SMP Negeri 03 Limboto Barat
Jurnal Suara Pengabdian 45
Vol 5
, No 1
(2026)
Kinerja guru merupakan faktor kunci dalam peningkatan mutu pembelajaran di sekolah. Namun, masih terdapat keterbatasan pemahaman guru terhadap manajemen sekolah dan penerapan disiplin kerja yang berdampak pada optimalisasi kinerja. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kinerja guru melalui pelatihan manajemen sekolah dan pembinaan disiplin guru di SMP Negeri 03 Limboto Barat. Metode yang digunakan adalah pendekatan partisipatif melalui pelatihan, diskusi, praktik...
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Sayang Remaja “Pemberian Tablet Ferum Terintegrasi dengan Olahraga”
Jurnal Suara Pengabdian 45
Vol 5
, No 1
(2026)
Anemia merupakan suatu kondisi dimana jumlah sel darah merah atau hemoglobin (Hb) seseorang kurang dari normal. Anemia adalah suatu keadaan dimana jumlah sel darah merah atau konsentrasi pengangkut oksigen dalam darah (hemoglobin) tidak mencukupi kebutuhan fisiologis. Remaja putri dikatakan anemia apabila dari hasil pemeriksaan kadar Hb kurang dari 12 gr%. Tujuan kegiatan ini adalah untuk mencegah anemia pada remaja dengan pemberian tablet penambah darah yang terintegrasi dengan olahraga pada re...
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Characteristics of high-protein corn yogurt with the addition of soy protein isolate and spirulina
Dewi, Ratih Tiara
; Aini, Nur
; Haryanti, Pepita
; Khairunnisa, Anita
; Probowati, Banun Diyah
; Arsyistawa, Hadana Sabila
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 11
, No 1
(2026)
Corn milk yogurt is a fermented product that has a low protein content. One of the efforts to increase the protein content of corn milk yogurt is by adding spirulina and soy protein isolate as a source of high protein. The objectives of this research are 1) to study the formulation of high protein corn milk yogurt with the addition of spirulina and soy protein isolate; 2) to study the characteristics of corn milk yogurt. Corn yogurt with the addition of spirulina (0.08, 0.12 and 0.16%) and soy p...
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