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Peran Mediasi Penerapan Sistem E-Filing terhadap Keterkaitan Sikap terhadap E-Filing dan Kepatuhan Wajib Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 32
, No 1
(2026)
This study aims to examine the extent to which taxpayers’ attitudes toward e-filing influence tax compliance, with the implementation of e-filing positioned as a mediating variable among employees of PT Selalu Cinta Indonesia (SCI) registered at the Primary Tax Office (KPP Pratama) of Salatiga City. The population comprised 18,244 employees, from which a sample of 100 respondents was selected using purposive sampling. Data were processed and analyzed using simple linear regression and path analy...
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Analyzing Financial Management and Investment Feasibility of MIXUE Beverage Franchise in Indonesia
The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, uti...
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Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, dan Likuiditas Terhadap Pembayaran Dividen Pada Perusahaan LQ45 Periode 2023-2024
Dividend payment is an important financial decision that reflects a company’s performance and prospects from the perspective of investors. However, companies included in the LQ45 index still experience fluctuations in dividend payment policies from year to year. This study aims to analyze the effect of leverage, firm size, profitability, and liquidity on dividend payments of companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. This research employ...
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In Vitro Degradation and Mechanical Performance of Mg AZ31B for Biodegradable Bone Implant Applications
Magnesium AZ31B is a promising biodegradable implant material due to its mechanical properties comparable to natural bone and its ability to degrade in physiological environments, potentially eliminating the need for secondary surgery. However, its rapid degradation can cause a significant loss of mechanical integrity, limiting its use in load-bearing applications. This study investigates the evolution of mechanical properties and surface characteristics of AZ31B during in-vitro immersion in Sim...
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PROFILE OF CLIMATE CHANGE LITERACY AND SUSTAINABILITY AWARENESS ON GLOBAL WARMING MATERIAL
This study critically maps the climate change literacy (CCL) and sustainability awareness (SA) profiles of eighth-grade students at SMPN Satap 5 Hanau regarding global warming material. Employing a quantitative descriptive approach as an initial R&D needs assessment, the study uses cognitive tests, attitude questionnaires, and behavioral observations. Results reveal a pronounced behavioral gap: students excel in basic knowledge (average 86.5%) and show strong environmental concern (83.2%), b...
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TESTING OF DEXAMETHASONE TOXICITY TO CARDIOMETABOLIC AND MALFORMATION OF ZEBRAFISH (Danio rerio Hamilton, 1882) LARVAE
This study aims to evaluate the toxicity effects of dexamethasone on survival, hatching, cardiometabolic function, and the emergence of malformations in zebrafish larvae (Danio rerio), a vertebrate model organism. The study was conducted during the embryonic to early larval phase (0 – 96 hpf) using an in vivo experimental design with complete randomization, following the Zebrafish Embryo Toxicity Test (ZFET) approach, in accordance with OECD 236 guidelines. Zebrafish embryos were exposed to va...
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INFLUENCE OF LACTATION STATUS ON DAILY BEHAVIOUR OF ADULT FEMALE LONG-TAILED MACAQUES (Macaca fascicularis) IN AN EX-SITU BREEDING COLONY
This study aimed to analyse the influence of lactation status on the daily behaviour of adult female M. fascicularis in a breeding colony at CV. INQUATEX, Bogor, Indonesia. To achieve this, ten adult females, five lactating and five non-lactating, were observed using the scan sampling method after a habituation period. Observations were conducted twice daily, in the morning (7–9 a.m) and the afternoon (2-4 p.m.), at 5-minute intervals for 14 consecutive days. During these sessions, behavioural c...
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Design and Implementation of Website-Based Reading Corner System Using Extreme Programming in Kunangan Village
Prasetyo, Bagas Wahyu
; Setiawan, Dedy
; Putri, Mutia Fadhila
; Prasetyo, Bagas Wahyu
; Setiawan, Dedy
; Putri, Mutia Fadhila
Rendahnya tingkat literasi masyarakat desa masih menjadi tantangan dalam peningkatan kualitas sumber daya manusia. Desa Kunangan telah memiliki pojok baca sebagai sarana literasi nonformal, namun pengelolaannya masih dilakukan secara manual sehingga akses informasi dan pemanfaatannya belum optimal. Penelitian ini bertujuan merancang dan mengimplementasikan sistem informasi pojok baca berbasis website untuk mendukung pengelolaan literasi desa secara lebih efektif dan terpusat. Metode pengembangan...
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Miniature Medical Car Didukung dengan Pulse Arm Band Berbasis Algoritma XGBoost dalam Deteksi Pola Abnormal Detak Jantung
Walidin, Adamsyach Prana
; Kiswanto, Dedy
; Zai, Tri Sapta Warman
; Sagala, Fafmi
; Walidin, Adamsyach Prana
; Kiswanto, Dedy
; Zai, Tri Sapta Warman
; Sagala, Fafmi
Peningkatan kasus gangguan kardiovaskular menuntut adanya sistem pemantauan detak jantung yang tidak hanya akurat, tetapi juga mampu memberikan respons cepat terhadap kondisi abnormal. Penelitian ini bertujuan mengembangkan sistem pemantauan detak jantung berbasis Internet of Things (IoT) yang terintegrasi dengan algoritma Extreme Gradient Boosting (XGBoost) untuk mendeteksi pola detak jantung abnormal secara real-time serta memicu respons otomatis melalui Miniature Medical Car. Metode penelitia...
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Optimizing the Accuracy of Financial Reporting of Retail MSMEs Through the Development of a Web-Based Inventory Accounting Information System: A Case Study of Toserba Indah Kendal
Pratiwi, Hana
; Aqham, Ahmad Ashifuddin
; Sudirman, Bagus
; Munifah, Munifah
; Pratiwi, Hana
; Aqham, Ahmad Ashifuddin
; Sudirman, Bagus
; Munifah, Munifah
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 2
(2026)
Perkembangan teknologi informasi telah mendorong transformasi digital pada berbagai sektor usaha, termasuk usaha mikro dan menengah. Pengelolaan persediaan barang yang tidak didukung sistem informasi yang baik berpotensi menimbulkan kesalahan pencatatan, keterlambatan pelaporan, serta ketidaksesuaian data yang berdampak pada pengambilan keputusan manajerial. Toserba Indah Kendal sebagai usaha dagang masih menerapkan pencatatan persediaan dan laporan keuangan secara manual menggunakan buku tulis,...
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