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Pengaruh Debt Covenant, Tunneling Incentive dan Thin Capitalization Terhadap Transfer Pricing dengan Moderasi Tax Minimization
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 1
(2023)
Today, world economic growth is driven by globalization. With globalization, cross-border transactions increase, which allows investments, goods, and services between countries to become easier. By using transfer pricing methods, businesses can reduce their tax payments. This research aims to study how debt arrangements, tunneling incentives, and thin capitalization impact transfer pricing and tax minimization. The objective is to determine whether the effect of debt is strengthened or weakened...
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TEORI SIBERNETIK DAN IMPLIKASINYA TERHADAP MODEL PEMBELAJARAN BRAIN BASED LEARNING PADA PEMBELAJARAN PKN
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
The world of education, especially Civics learning, requires innovation and variation in the learning methods applied. The brain-based learning method is very interesting because optimizing brain work can be started in a simple way. Educators' knowledge of fundamental questions about "what is good for a child's brain?" is the essence of applying this learning method. This is research that uses a qualitative approach with a literature study method. The process of data analysis is done through red...
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Penanggulangan Maraknya Angka Pernikahan Dini
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 2
, No 4
(2023)
Early marriage is a marriage that takes place when entering adolescence, not yet adolescence, or just ending adolescence. In Indonesia itself, although the law strongly opposes early marriage, this case often increases every year. Apart from the inherent traditional factors, parental coercion, economic and social factors or even worse, the factor of getting pregnant outside of marriage is often the reason why early marriages are carried out.
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Pemberdayaan Anggota Kelompok Tani Desa Jenggik Utara melalui Pengolahan Tepung Ubi Ungu Bernilai Ekonomis
Indonesian Journal of Empowerment and Community Service
Vol 4
, No 2
(2023)
Desa Jenggik Utara dikenal sebagai daerah agribisnis ubi jalar ungu, sektor ini menjadi penopang ekonomi sebagian besar warganya. Meskipun memiliki potensi yang besar, ubi jalar ungu baru dijual dalam bentuk segar dan keripik. Menilik dari kurang berkembangnya inovasi produk, maka dipelukan pelatihan diversifikasi olahan pangan ubi jalar ungu. Tepung ubi jalar ungu dapat menjadi substitusi tepung terigu dan potensial dikembangkan untuk memenuhi kebutuhan produk bebas gluten. Menyelaraskan dengan...
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Pengaruh Promosi Kesehatan Dengan Media Film Terhadap Pengetahuan Pencegahan Hipertensi Pada Lansia Di UPTD Puskesmas Tanjung Unggat
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 1
, No 4
(2023)
Hypertension is a disease that often attacks the elderly. Health promotion that has been carried out so far has only been through outreach media, and creative media is needed to be able to convey the message of preventing worsening of hypertension sufferers. The aim of the research was to determine the influence of health promotion using film media on knowledge of hypertension prevention in the elderly at the Tanjung Unggat Community Health Center UPTD. This research used a pre-experimental desi...
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STATUS KESEHATAN PASIEN HIPERTENSI PASCAPANDEMI COVID-19 DI PUSKESMAS BANDUNG KOTA TEGAL
Bhamada: Jurnal Ilmu dan Teknologi Kesehatan
Vol 14
, No 2
(2023)
Pandemi Covid-19 telah dinyatakan berakhir dan memberi dampak terhadap perubahan aktivitas, stress emosional, dan kenaikan berat badan pasien hipertensi. Hal tersebut berpengaruh terhadap status kesehatan dan kesejahteraan pasien hipertensi. Tujuan penelitian adalah melihat bagaimana status tekanan darah, cakupan vaksinasi Covid-19, indeks massa tubuh, tingkat kecemasan, serta tingkat aktivitas pasien hipertensi pascapandemi Covid-19. Penelitian termasuk deskriptif eksploratif dilakukan terhadap...
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Designing Interactive Electronic Module with Collaborative Team Work in Physics Learning
Radiasi: Jurnal Berkala Pendidikan Fisika
Vol 16
, No 2
(2023)
This study aims to determine the validity, practicality and effectiveness of interactive electronic modules (e-modules) with collaborative teamwork for physics learning. Design e-modules using the Flip PDF Professional application.This development uses the ADDIE development design (Analysis, Design, Development, Implementation and Evaluation). This research was conducted at senior high school in Purworejo. The test subjects were limited to class X2 with 5 students and a wide trial with 71 studen...
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Studi Morfotektonik Daerah Ereunpalay, Kabupaten Tasikmalaya, Jawa Barat
Jurnal Universal Technic (UNITECH)
Vol 2
, No 2
(2023)
Morphotectonics is a major factor in controlling the development of landforms and has an influence on river systems in the Ereunpalay area and its surroundings. This study uses a quantitative method, starting with a broad perspective and then moving on to a more focused and targeted approach. This tectonic geomorphological analysis uses several morphometric parameters, such as: Drainage Density (Dd), Bifurcation Ratio (Rb), Valley Floor Width to Valley Height Ratio (Vf), Mountain Front Sinousity...
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Comparative Analysis of Student Understanding Levels Using Lecture, Group Discussion and Information Technology- Based Methods of Postpartum Care Education at 'Aisyiyah University Surakarta
Gaster
Vol 21
, No 2
(2023)
Postpartum care is one of the most essential subjects in midwifery program which student needs to obtain. This provides students with abilities based on concepts, attitudes, skills and the results of critical thinking as well as an evidence base in practice. This study aims to analyze the comparison of students' understanding levels using information technology-based, lecture and group discussion methods about postpartum care education at 'aisyiyah Surakarta University, especially during the Cov...
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Pemetaan Potensi Pajak Daerah di Kabupaten Sikka Tahun Anggaran 2020-2021
Populer: Jurnal Penelitian Mahasiswa
Vol 2
, No 3
(2023)
The formulation of the problem in this research is how does the mapping of local tax potential in Sikka Regency based on leading sources, potential sources, developing sources, and underdeveloped sources? This research aimed to determine the mapping of local tax potential in Sikka Regency based on leading, potential, developing, and underdeveloped sources. Research methods used in data collection were interviews and documentation. The data analysis technique was quantitative descriptive analysis...
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