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Pengaruh Struktur Kepemilikan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested u...
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Pengaruh Sales Growth, Capital Intensity, Earnings Management Terhadap Tax Avoidance: Moderasi Company Size
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data r...
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Perancangan dan Simulasi Sistem Purging Otomatis pada Sample Probe CEMS di PLTGU PT Jawa Satu Power
Jurnal Elektronika dan Komputer
Vol 18
, No 1
(2025)
Improving the accuracy of emission monitoring in the Continuous Emission Monitoring System (CEMS) is crucial to support compliance with environmental regulations, especially in gas and steam-based power plants (PLTGU). At PT Jawa Satu Power's PLTGU, the purging system on the CEMS sample probe is still performed manually and limited to scheduled preventive maintenance, potentially reducing emission data reliability due to particle contamination. This study aims to design and simulate an automatic...
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1 Sitasi
Sosialisasi Kesehatan Tentang Bahaya Hipertensi dan Pendekatan Terapi dengan Bahan Alam di Kelurahan Kandri
Rita Dwi Ratnani
; Achmad Quraisy Aljufri
; Tarrisa Istiqomah
; Ati Wasiatul Fikri
; Egi Dia Sapitri
; Anggita Kurniawati Wardani
; Mayfika Yusrina Miftahurrizqi
; Mika Andriani Fernanda
; Rizkya Ananda Ayu
; Vicky Putra Novadiansyah
; Ardi Tio Ageng Nugroho
; Azzahra Nurulalifa
; Sri Mulyo Bondan Respati
Palawa: Jurnal Pengabdian Kepada Masyarakat
Vol 4
, No 1
(2025)
Hipertensi adalah suatu kondisi dimana terjadi peningkatan tekanan darah secara kronis (dalam jangka waktu yang lama) yang dapat menyebabkan rasa sakit pada seseorang dan bahkan dapat menyebabkan kematian. Hipertensi merupakan masalah kesehatan masyarakat yang cukup besar di dunia, termasuk di Indonesia. Berdasarkan profil kesehatan kota Semarang (2023), jumlah penderita hipertensi usia ≥ 15 tahun di Kecamatan Gunungpati mencapai 9.231 kasus pada laki-laki dan 9.427 kasus pada perempuan. Oleh ka...
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The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership
Linda Agustina
; Rizkyana, Fitrarena Widhi
; Kuat Waluyo Jati
; Atta Putra Harjanto
; Muhammad Ihlashul'amal
; Primadhani Dyah Larasati Suyatno
; Dwi Fatmasari
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data poin...
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Skrining Pre Diabetes Pada Masyarakat Usia Remaja di Poltekkes Kemenkes Palangka Raya
Dwitanta, Sucipto
; Sulistyowati, Reny
; Arestini, Tri Ratna
; Purba, Maria Magdalena
; Rizkya, Annisa Berliana
; Kurniawan, Denny
; Siagian, Esther Magdalena
; Nurjanah, Eva
; Kornedi, Gloria Natalina
; Putri, Yola Amelia
Jurnal Inovasi dan Pengabdian Masyarakat Indonesia
Vol 3
, No 4
(2024)
Latar belakang: Pre diabetes suatu kondisi dimana keadaan gula darah lebih tinggi dari normal tetapi masih belum bisa dikatakan Diabetes Mellitus, sehingga kondisi ini akan berubah menjadi Diabetes Mellitus tipe 2 dan bisa menyebabkan komplikasi Penyakit Kardiovaskular apabila tidak segera dicegah. Tujuan: Tujuan dari pengabdian ini dari mengedukasi dan mendeteksi dini remaja dalam pencegahan dan penanggulangan penyakit diabetes dan Pre diabetes. Metode: Pengabdian masyarakat dilaksanakan melalu...
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Deskripsi Metode Jarimatika Pada Materi Perkalian Di Sekolah Dasar
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 3
, No 2
(2024)
In learning mathematics, calculation techniques are indispensable. However, a common issue encountered is the lack of proficiency in calculations, whether it be addition, subtraction, multiplication, or division. Jarimatika is a method of mathematical calculation using the fingers as tools to facilitate arithmetic operations, especially multiplication. This activity aims to socialize and understand the responses of students and teachers towards the use of the Jarimatika method in elementary scho...
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Pengaruh Perbaikan Pelayanan Perpustakaan Dalam Peningkatan Minat Baca Siswa-Siswi Di SMP Kartini Taman
Jurnal Suara Pengabdian 45
Vol 2
, No 2
(2023)
Libraries play an important role in determining how the academic climate in schools is formed. To maximize scientific activities, the library is organized as a hierarchical system with many purposes and functions. The main reason why the goals and functions of libraries cannot be implemented effectively is because most of the school libraries in Indonesia currently do not meet the demands, both in terms of convenience and selection of library materials. Therefore, steps must be taken to restore...
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