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Implementasi Spiritualitas Manajemen Keuangan dalam Pengelolaan Keuangan Biara Kongregasi PIJ Wairklau Maumere
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This research is a case study describing the implementation of spirituality in financial management at the Wairklau Congregation Monastery of PIJ Maumere. The objective is to evaluate the application of the values of simplicity, transparency, and responsibility in financial management. The research utilized qualitative methods with an ethnographic approach, incorporating interviews, observations, and document reviews. The findings show that spirituality in financial management is effectively imp...
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Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between...
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Peran Konsultan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak atas Kenaikan Tarif PPN : Atribusi Perilaku
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structure...
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Efektivitas Problem-Based Learning Dalam Meningkatkan Kemampuan Berpikir Kreatif Siswa Pada Pembelajaran Biologi
Edubioprena - Jurnal Ilmiah Pendidikan Biologi, Biologi, & Bioentrepreneurship
Vol 2
, No 2
(2025)
Penelitian ini bertujuan untuk mengevaluasi efektivitas model Problem-Based Learning (PBL) dalam meningkatkan keterampilan berpikir kreatif siswa pada pembelajaran biologi dengan pendekatan Systematic Literature Review (SLR). Kajian ini dilatarbelakangi oleh pentingnya penguasaan keterampilan abad ke-21, khususnya kreativitas, dalam menghadapi tantangan global. Enam artikel yang memenuhi kriteria seleksi ketat—meliputi penerapan langsung PBL, fokus pada pengembangan berpikir kreatif, serta relev...
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Transformasi Pemasaran Produk Kerajinan Bordir : Pendampingan Teknologi Digital untuk Perluasan Pasar dan Peningkatan Omzet UMKM Di Desa Mangga Dua Kabupaten Serdang Bedagai
Ritonga, Winsyahputra
; Rangkuti, Muhammad Aswin
; Harahap, Mukti Hamjah
; Kartono, Gamal
; Panggabean, Deo Demonta
; Syah, Dedy Husrizal
Jurnal Pengabdian Teknologi Tepat Guna
Vol 6
, No 3
(2025)
Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing pengrajin bordir di Desa Mangga Dua melalui implementasi sistem pemasaran digital dan penerapan manajemen usaha modern. Metode yang digunakan adalah pelatihan dan pendampingan partisipatif kepada 60 kepala keluarga pengrajin bordir selama 8 bulan (Maret-Oktober 2025). Kegiatan mencakup pengembangan sistem pemasaran online, pelatihan manajemen usaha dan pembukuan sederhana, serta penyediaan alat packaging modern. Has...
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Faktor Pengaruh Kinerja Karyawan UD. Nur Amalina Kabupaten Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of leadership style, motivation, and work environment on employee performance at UD. Nur Amalina, Kediri Regency. The research employed a quantitative descriptive approach involving 38 employees as the total population, using a census sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression analysis with IBM SPSS version 25.0. The results reveal that leadership style, motivation,...
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SISTEM PAKAR DIAGNOSA PENYAKIT JAMUR (CRAYFISH PLAGUE) PADA LOBSTER AIR TAWAR MENGGUNAKAN METODE CERTAINTY FACTOR BERBASIS WEB
Pratiwi, Vivi Dian
; Nugroho, Didik
; Fitriasih, Sri Hariyati
; Remawati, Dwi
; universitas tiga serangkai
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN)
Vol 13
, No 2
(2025)
Crayfish plague, caused by the oomycete Aphanomyces astaci, is a deadly disease in crayfish/freshwater lobsters and poses a threat to lobster cultivation and sustainability. This study designed a web-based expert system to diagnose fungal disease (crayfish plague) in freshwater lobsters using the Certainty Factor (CF) method. Knowledge was gathered from observations at lobster farms and expert interviews. Seven symptoms were used and compiled as a rule base. The system was implemented using PHP...
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PENERAPAN ALGORITMA NAÏVE BAYES UNTUK MEMPERPANJANG KONTRAK KERJA KARYAWAN PADA PT INDOSAT OOREDOO
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN)
Vol 13
, No 2
(2025)
Contract employees are company resources who carry out operational activities for a certain period of time based on a contract agreement. In companies that implement a contract work system, every year there are employees who get contract extensions and those who don't. Contract extensions are usually given to employees with satisfactory performance. Determining the eligibility for employee contract extensions often faces obstacles in the form of difficulty in decision making and requires a long...
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Analisis Strategi Pemasaran UD. Arif Bersaudara Menggunakan Pendekatan SWOT dan QSPM:
HATTA: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
Competition in the songkok (traditional cap) industry in Gresik Regency has become increasingly intense, especially for small enterprises such as UD. Arif Bersaudara, which face challenges in maintaining competitiveness amid changing market trends and consumer preferences. This study aims to analyze effective marketing strategies for UD. Arif Bersaudara by identifying internal and external factors and determining the most appropriate strategic priorities for business development. The research em...
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Pengaruh Kualitas Layanan, Atmosfer Cafe Dan Kepercayaan Terhadap Loyalitas Pelanggan Pada Omah Petoeng Tulungagung
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of service quality, café atmosphere, and trust on customer loyalty at Omah Petoeng Tulungagung. The research employed a quantitative approach with an associative design. The population consisted of customers who had made at least two purchases, with a sample of 112 respondents selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with SPSS version 25. The result...
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