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AI-Enabled CTAS and Digital Tax-Fraud Detection: A PLS-SEM Study in Indonesia
Advance Sustainable Science, Engineering and Technology
Vol 7
, No 4
(2025)
This study investigates the factors determining digital tax fraud based on the New Fraud Star Theory, with great emphasis on the moderating role of AI-empowered CTAS. Data were collected from 107 corporate taxpayers in Indonesia through a structured survey and analyzed using Partial Least Squares Structural Equation Modeling. The results indicated that System Pressure, Technological Capability, and External Digital Pressure significantly heightened fraud attempts, while Digital Opportunity, AI R...
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Empowerment Strategy of Farmers through Biogas Utilization to Achieve Energy Self-Sufficiency Village
Bantara Journal of Animal Science
Vol 7
, No 2
(2025)
The empowerment of livestock farmers through the utilization of cow manure biogas plays a crucial role in addressing environmental pollution and enhancing rural energy self-sufficiency. This study aims to analyze the empowerment strategy of farmer groups (KTT) in Sruni Village, Musuk District, Boyolali Regency, Central Java, Indonesia, through a participatory biogas utilization program. A survey method using Participatory Rural Appraisal (PRA) was employed with 45 respondents determined by censu...
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The Effect of Young Timor Deer (Rusa timorensis) Hornbill Flour Supplementation on the Testicular Size of Male Wistar Rats (Rattus norvegicus)
Kartika, Nur Hafidzah Devi
; Samsudewa, Daud
; Prasetya, Nor Basid Adiwibawa
; Nandhirabrata, Raditya
Bantara Journal of Animal Science
Vol 7
, No 2
(2025)
The processing of young deer antlers exemplifies the use of deer as wildlife, guided by the principle of continuity and without harming them. The purpose of this study was to determine the effect of young Timor deer antler meal and to determine the impact of its supplementation on the size of the testes of male Wistar rats. Twenty male Wistar rats with a body weight of 200–250 g and an age of 90 days were used. The samples were divided into four groups: a control group and three treatment groups...
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The Effect of Working Hours of The Ship's Main Engine on The Temperature of The Fresh Water Cylinder Cooling System In Diesel Engines
Majalah Ilmiah Momentum
Vol 21
, No 2
(2025)
Main propulsion engines on commercial ships are generally of the diesel type, necessitating precise and stable thermal conditions for efficient operation. To ensure this thermal stability, the engine's cylinders are equipped with a dedicated freshwater cooling system. The primary objective of this study was to ascertain the correlation between fluctuating operating hours and temperature variations within the engine's cylinder cooling system. The resulting data will inform the establishment of a...
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Rancang Bangun Sistem Kemudi Rack And Pinion dan Suspensi Independent Double Wishbone Mobil Listrik Formula E Politeknik Baja Tegal
Majalah Ilmiah Momentum
Vol 21
, No 2
(2025)
Sistem Kemudi dan Suspensi merupakan komponen terpenting dalam sebuah kendaraan untuk menselaraskan, menyeimbangkan dan memaksimalkan kinerja mobil tersebut agar dapat berjalan dengan baik, aman dan nyaman. Meskupin sistem kemudi rack and pinion dan suspensi independent double wishbone sudah ada sejak lama, namun masih masih banyak yang perlu diatasi dan diinovasikan, seperti tingkat kenyamanan, responsifitas, keamanan, keterbatasan kontrol pengguna dan kesulitan untuk mengatasi rintangan yang l...
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HUMIC ACID FILTRATION EFFICIENCY OF POLYPROPYLENE-BASED ULTRAFILTRATION MEMBRANES
Jurnal Inovasi Teknik Kimia
Vol 10
, No 4
(2025)
Polypropylene (PP) membranes exhibit advantageous characteristics for filtration processes, including chemical resistance, thermal stability, hydrophobicity, low cost, and mechanical durability, making them well-suited for long-term applications in water treatment, particularly for removing organic compounds. This study aims to evaluate the performance of hollow fiber PP membranes in the ultrafiltration of humic acid solutions, serving as a model organic contaminant. The experimental setup invol...
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ANALISA PENGUJIAN KADAR NITRAT, NITRIT DAN KLORIDA PADA AIR MINERAL DENGAN METODE SPEKTROFOTOMETRI UV – VIS DAN TITRIMETRI
Jurnal Inovasi Teknik Kimia
Vol 10
, No 4
(2025)
Udara merupakan kebutuhan esensial bagi kehidupan manusia, Kualitas air minum menjadi perhatian utama dalam upaya menjaga kesehatan masyarakat. Keberadaan senyawa nitrat (NO₃⁻), nitrit (NO₂⁻), dan klorida (Cl⁻) dalam air mineral perlu dikaji mengingat potensi toksisitasnya apabila melebihi ambang batas yang ditetapkan oleh standar nasional. Penelitian ini bertujuan untuk menentukan kadar nitrat, nitrit, dan klorida dalam beberapa sampel air mineral menggunakan metode spektrofotometri UV–Vis dan...
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SYNERGISTIC INTERFACIAL CHEMISTRY OF HUMIC ACID AND ACTIVATED FLY ASH FOR HIGH-PERFORMANCE Mn²⁺ ADSORPTION
Susparini, Ninik Triayu
; Ramadhan, Alamsyah Sultan
; Aferta, Lusi
; Benu, Marlon Jusak Renaldy
; Wijayanti, Sri
; Tantowi, Ali
Jurnal Inovasi Teknik Kimia
Vol 11
, No 1
(2025)
This study developed a hybrid adsorbent derived from activated fly ash (FA) and humic acid (HA) for effective Mn²⁺ removal from aqueous solutions. Fly ash was activated using 1 M NaOH to increase its surface hydroxyl groups (≡Si–OH and ≡Al–OH) and enhance reactivity. The activated FA was then composited with HA, which contains abundant –COOH and –OH groups, forming an inorganic–organic hybrid with improved adsorption capability. The HA–FA composite with a 1:3 mass ratio exhibited the highest Mn²...
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Unveiling the Link Between Numeracy Skills and Self-Efficacy: A Study on Physics Learning Through AKM Assessments
Jurnal Penelitian Pembelajaran Fisika
Vol 16
, No 4
(2025)
This study explores the relationship between numeracy skills and self-efficacy among grade 10 students within the context of the Minimum Competency Assessment (AKM) in physics, focusing on linear and parabolic motion. Employing a quantitative descriptive design, the research involved 140 students from a public high school in Bekasi, Indonesia. Instruments included a numeracy test comprising 17 AKM-based physics questions and a self-efficacy questionnaire adapted from Bandura's framework, coverin...
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Virtual Reality Effect on Student Learning Outcomes in Nuclear Physics and Radioactivity Topics
Jurnal Penelitian Pembelajaran Fisika
Vol 16
, No 4
(2025)
Learning Nuclear Physics and Radioactivity is often perceived as difficult by student because the concepts are abstract, thus requiring learning media that can visualize these concepts more concretely. This study aims to analyze the effect of using Virtual Reality media on student’s learning outcomes in the topic of Nuclear Physics and Radioactivity. The research employed a Quasi Experimental method with a Nonequivalent Control Group Design. The subject were 33 12th grade students of Al Adzkar H...
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