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DETERMINASI TAX COMPLIANCE: PERAN DIGITAL TAXATION, FINANCIAL LITERACY, DAN TRUST IN AUTHORITY
Jurnal Akuntansi, Keuangan dan Auditing
Vol 7
, No 1
(2026)
ABSTRAK
Perkembangan sistem perpajakan digital secara pesat telah mengubah lanskap kepatuhan pajak, khususnya di kalangan Generasi Z yang melek teknologi. Penelitian ini secara empiris mengkaji pengaruh digital taxation, literasi keuangan, dan kepercayaan pada otoritas pajak terhadap kepatuhan pajak sukarela pada Generasi Z di Indonesia tahun 2024. Populasi penelitian adalah pekerja Generasi Z. Sampel penelitian berjumlah 123 sampel, dengan menggunakan purposive sampling. Pendekatan metode kuan...
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Analysis of the Efficiency of Universal Bacterial Filters with the Adapter Port on the GE Carescape R860 Ventilator Using the Uncertainty Method
Pramusinto, Dian Bambang
; Dwi Prasetyowati, Sri Arttini
; Pramusinto, Dian Bambang
; Dwi Prasetyowati, Sri Arttini
MEDIKA TRADA : Jurnal Teknik Elektomedik Polbitrada
Vol 7
, No 1
(2026)
The frequency of filter replacement that must always be replaced increases the hospital's budget requirements for consumables (BHP). An alternative solution is to replace the original filter with a universal filter with the addition of ports so that it can be compatible on the ventilator machine. This study aims to analyze the effect of using universal bacterial filters modified with ports to be compatible with ventilators. The research was conducted with a quantitative approach and internal and...
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Analysis of Cardiac Arrhythmia Detection Using Spectrograms and Convolutional Neural Networks (CNN) for Nursing Care
MEDIKA TRADA : Jurnal Teknik Elektomedik Polbitrada
Vol 7
, No 1
(2026)
Cardiac arrhythmia is a leading cause of sudden death, requiring rapid detection in emergency department nursing care. Manual interpretation of electrocardiograms (ECGs) is often time-consuming and prone to human error. This study aims to develop a lightweight and accurate automated arrhythmia classification system using a deep learning approach. The proposed method transforms one-dimensional ECG signals into two-dimensional visual representations in the form of spectrograms using the Short-Time...
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Maternal and Child Characteristics, Stimulation Practices, and Their Association with Stunting: A Cross-Sectional Study
Wijayanti, Anisa Catur
; Isnaeani, Farida Nur
; Wulandari, Windi
; Werdani, Kusuma Estu
; Puspita, Widya Galih
; Pratiwi, Septiani Cipta
; Sahda, Renaya Amelia
Jurnal Kesehatan
Vol 19
, No 1
(2026)
Pendahuluan: Stunting adalah bentuk malnutrisi kronis pada masa kanak-kanak yang mengganggu pertumbuhan fisik, perkembangan kognitif dan motorik, serta produktivitas jangka panjang. Puskesmas Trucuk II di Kabupaten Klaten memiliki prevalensi stunting tertinggi di kabupaten tersebut (22,7%). Penelitian ini mengkaji perbedaan usia anak, usia ibu, stimulasi, dan perkembangan anak dalam kaitannya dengan kejadian stunting. Metode: Penelitian potong lintang dilakukan di wilayah kerja Puskesmas Trucuk...
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Differences in Knowledge Levels in Providing Online Fire Simulations and Offline Fire Simulations at a Steel Manufacturing Company in Semarang
Jurnal Kesehatan
Vol 19
, No 1
(2026)
Pendahuluan: Perusahaan manufaktur besi dan baja memiliki potensi bahaya kebakaran yang tinggi karena proses produksinya menggunakan suhu di atas 400°C. Oleh karena itu, kemampuan pekerja dalam menurunkan risiko kebakaran dan merespons keadaan darurat kebakaran sangat diperlukan. Metode: Penelitian ini merupakan penelitian kuantitatif dengan metode kuasi-eksperimen menggunakan desain pre-test dan post-test. Penelitian melibatkan 50 pekerja yang dibagi menjadi dua kelompok. Kelompok pertama mend...
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Student academic hardiness: descriptive analysis and its relationship with individual characteristic
Harahap, Ade Chita Putri
; Indreswari, Henny
; Hidayah, Nur
; Setyowati, Arbin Janu
; Ramli, M
; Makhsin, Mardzelah Binti
; Harahap, Dinda Permatasari
; Simarmata, Sari Wardani
This study aims to analyze students' academic hardiness and examine its differences based on individual characteristics as well as its relationship with academic achievement. This research employed a quantitative approach with a descriptive and correlational design. The participants consisted of 103 students selected using accidental sampling. Data were collected using a Likert-scale questionnaire measuring the dimensions of commitment, control, and challenge. Data analysis was conducted using d...
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Integrated Sustainable Manufacturing and Waste Management Framework for Medium-Density Fiberboard (MDF): Finite Element Methods-Based Structural Optimization for Bookshelf Applications
Medium-density fiberboard (MDF) is commonly used in furniture manufacture because of its consistent qualities, low cost, and ease of processing. However, its relatively short lifespan and rising market demand have resulted in substantial waste generation, posing serious environmental and disposal concerns. This study provides an integrated sustainable manufacturing and waste management framework for MDF that incorporates artificial intelligence technology and finite element method (FEM)-based st...
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Repositioning school guidance and counseling in Indonesia's free nutritious meals program: Toward a safe, healthy, and psychosocially supportive school ecosystem
The Free Nutritious Meal Program (Program Makan Bergizi Gratis or MBG) is a national policy initiative in Indonesia aimed at improving students’ nutritional status, learning readiness, and long-term human resource development. However, school meal programs should not be understood merely as food distribution mechanisms, as shared eating activities in schools also involve educational, social, and psychosocial dimensions. This article aims to reposition school guidance and counseling as a psychoso...
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The Effectiveness of Combined Hatha Yoga and Tandem Walking Exercise on Balance among Older Adults in Malang
Rosidah, Nikmatur
; Ameylia, Ananda Viona
; Yuliadarwati, Nungki Marlian
; Prastowo, Bayu
; Ningrum, Annisa Salsabila Budi
; Rizal, Fahmi
; Acharya, Anup
; Prasetyo, Dwi Agung
FISIO MU: Physiotherapy Evidences
Vol 7
, No 2
(2026)
Introduction: Age-related declines in muscle strength, proprioception, and postural control contribute to balance impairment among older adults and increase the risk of falls. Non-pharmacological interventions, particularly structured physical exercise combining relaxation and balance training, have been recommended to improve balance performance. This study aimed to evaluate the effect of a combined Hatha Yoga and Tandem Walking Exercise program on balance among older adults in Malang. scores....
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The Correlation Between Physical Activity and Quality of Life Among Physiotherapy Students at Muhammadiyah University of Malang, Class of 2022
Rafli Arrahim, Muhammad
; Rosidah, Nikmatur
; Baruna, Arys Hasta
; Muthohiry, Muhammad Raiz
; Prastowo, Bayu
; Rizal, Fahmi
; Prasetyo, Dwi Agung
FISIO MU: Physiotherapy Evidences
Vol 7
, No 2
(2026)
Introduction: Physical activity is any activity that requires physical effort and can increase heart rate and breathing. Physical activity plays a role in maintaining physical fitness, strengthening the heart and lungs, reducing the risk of chronic diseases, and helping to improve mood, reduce stress, and enhance quality of life. This study aims to determine the relationship between physical activity and quality of life among students in Malang. Methods: This study employed a correlational desig...
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