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Pengaruh Intensitas Aset Tetap, Leverage dan Pertumbuhan Penjualan terhadap Tarif Pajak Efektif pada Perusahaan Sektor Energi di BEI Tahun 2022-2024
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 5
, No 1
(2026)
The purpose of this study is to examine the effect of fixed asset intensity, leverage, and sales growth on the effective tax rate. This study employs a quantitative research method, utilizing secondary data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange. The population and sample for this study are the financial reports of energy sector companies on the Indonesia Stock Exchange for the 2022-2024 period. The sampling technique used was purposive sam...
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Project-Based Learning and Loose Parts: Solutions for Improving Cognitive Skills in Early Childhood
Herlina, Yuni
; Sasongko, Rambat Nur
; Kurniah, Nina
; Nuraini, Betti
; Herlina, Yuni
; Sasongko, Rambat Nur
; Kurniah, Nina
; Nuraini, Betti
Paudia
Vol 15
, No 1
(2026)
Learning in early childhood education remains largely teacher-centered and relies on limited learning media. This article presents the development of a loose parts–based Project-Based Learning (PjBL) model with the potential to enhance young children’s cognitive abilities and creativity. The model was developed in response to findings that early childhood education in Bengkulu City still emphasizes reading, writing, and arithmetic, with limited use of varied and open-ended learning materials. Th...
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The Influence of Immersive Commerce and Augmented Reality on Increasing Trust in E-Commerce Transactions
Proceeding. of The International Conference on Business and Economics
Vol 4
, No 1
(2026)
This study aims to analyze the impact of immersive commerce and augmented reality (AR) on consumer trust in e-commerce transactions using secondary industry data from the BrandXR 2025 Research on Augmented Reality in Retail & E-Commerce. Quantitative data was analyzed descriptively to evaluate the adoption rate of immersive technologies (immersive commerce and AR) and their relationship with consumer trust perceptions. The results show that immersive commerce, characterized by interactive an...
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Dari Sampah Ke Sensitivitas Alam: Hubungan Aktivitas Memilah Sampah Terhadap Kecerdasan Naturalis Anak Usia 4 – 6 Tahun
Ayuningtyas, Fadilla
; Kurnia, Aam
; Sumaryanti, Lilik
; Ayuningtyas, Fadilla
; Kurnia, Aam
; Sumaryanti, Lilik
Paudia
Vol 15
, No 1
(2026)
Minimnya penerapan pendidikan lingkungan dalam pembelajaran anak usia dini menjadi tantangan di tengah meningkatnya urgensi pengelolaan sampah di Indonesia, khususnya di Jawa Barat. Salah satu pendekatan sederhana yang bermakna adalah pembiasaan aktivitas memilah sampah yang diterapkan mulai sejak dini. Penelitian ini bertujuan untuk menganalisis hubungan antara aktivitas memilah sampah dan kecerdasan naturalis anak usia 4 – 6 tahun di PAUD Nurul Amal, Kota Bandung. Penelitian ini menggunakan pe...
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THE INFLUENCE OF PRODUCTION FACTORS ON THE INCOME OF DAIRY CATTLE FARMERS IN MALANG REGENCY
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 10
, No 1
(2026)
This study aims to analyze the effect of production factors on the income of dairy cattle farmers in Pandesari Village, Pujon Subdistrict, Malang Regency. The research utilized primary data collected through surveys of active dairy farmers and secondary data from relevant institutions. A multiple linear regression method was employed, with independent variables including the number of dairy cows, land area, labor, feed quantity, technology usage, and education level. The results revealed that th...
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The Implementation of Interactive Learning Media Pear Deck on Work and Energy to Improve Junior High School Students’ Critical Thinking Skills
Lontar Physics Today
Vol 5
, No 1
(2026)
This study aims to determine the effect of implementing interactive learning media based on Pear Deck on the critical thinking skills of eighth grade students on the topic of work and energy. Critical thinking skills are one of the higher-order thinking skills that are important to improve in science learning, but are still relatively low due to monotonous, non-interactive science learning. Although interactive digital learning media have been widely developed, studies on the effect of Pear Deck...
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Investigating Security Enhancement in Hybrid Clouds via a Blockchain-Fused Privacy Preservation Strategy: Pilot Study
Tabitha Chukwudi Aghaunor
; Eferhire Valentine Ugbotu
; Emeke Ugboh
; Paul Avwerosuoghene Onoma
; Frances Uchechukwu Emordi
; Arnold Adimabua Ojugo
; Victor Ochuko Geteloma
; Rebecca Okeoghene Idama
; Peace Oguguo Ezzeh
Journal of Computing Theories and Applications
Vol 3
, No 4
(2026)
The proliferation of cloud infrastructures has intensified concerns regarding data security, integrity, identity and access management, and user privacy. Despite recent advances, existing solutions often lack comprehensive integration of privacy-preserving mechanisms, dynamic trust management, and cross-provider interoperability. This study proposes an AI-enabled, zero-trust, blockchain-fused identity management framework for secure, privacy-preserving multi-cloud environments. The framework int...
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EFFECT OF RAW MATERIAL PROPORTIONS ON THE QUALITY OF COMPOST FROM CLOVE LEAF LITTER AND CATTLE MANURE
Kartini, Ni Luh
; Bimantara, Putu Oki
; Vanessa
; Hutagalung, Trianita Br.
; Grace, Querida Maria
; Rucika, I Wayan Alit
; Pardosi, Ivana Cein
; Sitanggang, Manumpak Pardingotan
; Anggarini, Ni Wayan Sri
; Maulidhya, Rachel
; Simbolon, Randa
; Manihuruk, Yesika
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 10
, No 1
(2026)
Agricultural and livestock wastes are widely available in clove-producing areas but remain underutilized as organic fertilizer inputs. This study aimed to evaluate the quality of compost produced from clove leaf litter, cattle manure, and agricultural residues based on physical and chemical characteristics. The experiment was arranged using a randomized block design with nine treatment combinations and three replications. Compost quality parameters analyzed included organic carbon content, total...
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Dukungan Orang Tua Berbasis Lingkungan Bermain di Rumah dan Kesiapan Anak Masuk Sekolah Dasar
Adriani Rahma Pudyaningtyas
; Pudyaningtyas, Adriani Rahma
; Rahmawati, Anayanti
; Dewi, Nurul Kusuma
; Sholeha, Vera
; Palupi, Warananingtyas
; Sutapa, Panggung
Paudia
Vol 15
, No 1
(2026)
Studi ini dilakukan untuk menganalisis hubungan antara dukungan orang tua berbasis lingkungan bermain di rumah dengan kesiapan anak memasuki sekolah dasar (SD). Latar belakang penelitian ini berangkat dari pentingnya masa transisi anak dari pendidikan anak usia dini ke pendidikan dasar yang menuntut kesiapan sosial-emosional, kognitif, dan regulasi diri yang baik. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif korelasional. Subjek penelitian berjumlah 102 orang...
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PERAN MODIFIKASI PERILAKU DALAM MENGATASI GANGGUAN KECEMASAN PADA REMAJA
Jurnal Talenta Psikologi
Vol 15
, No 1
(2026)
Gangguan kecemasan pada remaja merupakan masalah kesehatan mental global dengan prevalensi yang terus meningkat, memberikan dampak negatif pada kinerja akademik, hubungan sosial, dan kesejahteraan psikologis. Salah satu pendekatan yang efektif untuk mengatasi hal ini adalah modifikasi perilaku, yang bertujuan mengubah pola pikir dan perilaku maladaptif menjadi lebih adaptif melalui teknik seperti pelatihan relaksasi, desensitisasi sistematis, dan penguatan positif. Penelitian ini bertujuan untuk...
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