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Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base....
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PENGOLAHAN LIMBAH TEKSTIL (METHYLENE BLUE) MENGGUNAKAN ADSORBEN KARBON AKTIF KULIT MANGGIS (GARCINIA MANGOSTANA) TERAKTIVASI HIDROGEN PEROXIDE
Jurnal Inovasi Teknik Kimia
Vol 10
, No 4
(2025)
Textile wastewater is a major contributor to aquatic pollution because synthetic dyes such as Methylene Blue (MB) are toxic, persistent, and resistant to biodegradation. This study investigates the adsorption performance of activated carbon derived from mangosteen peel (Garcinia mangostana) activated with hydrogen peroxide (H₂O₂) for MB removal from aqueous solution. Activated carbon was prepared by carbonization at 850 °C, followed by chemical activation with diluted 50% H₂O₂. Adsorption tests...
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“Demata 2.0”: An On-Device AI Assistive Technology for the Visually Impaired Integrating YOLOv10 and OCR
Abadi, Reza Febri
; Pratama, Toni Yudha
; Asmiati, Neti
; Devi, Ade Anggraini Kartika
; Yuwono, Joko
; Dwi Setia Permana
; Bahrudin, Febrian Alwan
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 4
(2025)
Accessibility to printed materials and independent recognition of the environment remain key challenges for students with visual impairments. To address this issue, this study introduces Demata 2.0, a fully offline on device multimodal AI system. The system integrates Google ML Kit for Optical Character Recognition (OCR) and the YOLOv10 model via TensorFlow Lite for object detection. A mathematical distance algorithm in the RGB color space enables color identification. Evaluation showed that obj...
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Studiefonds van Het Mangkoenagara VII :1924-1930
Keraton: Journal of History Education and Culture
Vol 7
, No 2
(2025)
This study examines the implementation of Studiefonds Van Het Mangkoenagoro VII (1924-1930) as a concrete manifestation of the Ethical Political Trilogy, especially in the field of education in Praja Mangkunegaran. This research aims to: (1) analyze the distribution mechanism and implementation of Studiefonds, (2) evaluate the role of Mangkunegara VII in the management of the education fund, and (3) identify the impact on the Sentana and Abdi Dalem. The method used the historical method with the...
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CITRA DIGITAL DESA WISATA PENARUNGAN: MENELISIK PERAN MEDIA BARU DALAM PROMOSI PARIWISATA LOKAL
Jurnal Komunitas (Komunikasi Tiada Batas) : Jurnal Ilmu Komunikasi
Vol 11
, No 2
(2025)
This research discusses the utilization of new media in branding the Penarungan Tourism Village, located in Mengwi District, Badung Regency, Bali. The study was motivated by the increasing use of social media and websites as digital marketing communication tools, particularly in the tourism sector. The objective is to explore how village managers utilize new media to shape the image and attractiveness of the destination. This qualitative research collects data through field observations, social...
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Peran Motivasi Kerja Terhadap Hubungan Beban Kerja dan Kepuasan Kerja Guru: Sebuah Tinjauan Literatur Siistematis
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 4
, No 3
(2025)
Teachers frequently encounter heavy workloads, which can reduce job satisfaction. While various research have looked at this link, the function of job motivation as a deciding factor has not been thoroughly investigated. This systematic literature review seeks to investigate how motivation of work affects the relationship between workload with job satisfaction in teachers. Using the PRISMA framework, a thorough search was undertaken across major academic databases such as Crossref, Semantic Scho...
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Sistem Irigasi Cerdas Berbasis IoT untuk Mendukung Ketahanan Pangan di Desa Pentur
Jurnal Elektronika dan Komputer
Vol 18
, No 1
(2025)
The food security program involving chili cultivation in Pentur Village is hindered by inefficiencies in water use and suboptimal plant growth, primarily due to traditional irrigation methods that fail to consistently maintain ideal soil moisture and temperature. This issue is exacerbated by unpredictable environmental shifts, such as fluctuating weather patterns, and a lack of precise irrigation control stemming from technological limitations. To address this, a system for monitoring and regula...
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Dampak Inovasi Layanan Pembayaran Pajak Restoran Secara Online Melalui Aplikasi “Si Panjol Mobile” Terhadap Kepatuhan Wajib Pajak di Kabupaten Mojokerto
Mahardika Dimas Saputra
; Theofila Chevara Aira Nazaputri
; Rahma Farahdini Putri
; Addin Thathit Yudha Kusuma
; Agus Widiyarta
Public Service And Governance Journal
Vol 6
, No 2
(2025)
This study examines the impact of the SiPanjol Mobile application on tax compliance among trestaurant taxpayers in Mojokerto Regency. The digital tax payment service helps address common issues in manual systems, such as delayed reporting and lack of transparency. Using a qualitative descriptive approach, data were gathered through interviews and field observations. The findings indicate that the application simplifies reporting and payment processes while promoting voluntary compliance. Overall...
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PENINGKATAN PENDAPATAN TAMBAHAN ANGGOTA PKK MELALUI AFFILIATE MARKETING
Adi Kusuma, Yudha
; Adi Kusuma, Yudha
; Tri Yuniahastuti, Irna
; Talitha, Tita
; Putri Lestari, Rahayu
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 2
, No 1
(2025)
Kegiatan Pengabdian Kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan kesejahteraan ekonomi anggota Pemberdayaan Kesejahteraan Keluarga (PKK) Desa Babadan melalui pelatihan affiliate marketing. Anggota PKK menghadapi tantangan berupa minimnya akses informasi, keterampilan teknologi, dan fasilitas pendukung. Kegiatan PkM menggunakan metode pendekatan partisipatif dengan empat tahapan, yaitu observasi awal, persiapan kegiatan, implementasi kegiatan, dan evaluasi hasil. Kegiatan PkM dilaksan...
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Pengaruh dari Kualitas Layanan dan Presepsi Harga Terhadap Loyalitas Pelanggan dengan Kepuasan Pelanggan Sebagai Variabel Mediasi : Study Kasus pada Coffee Shop Bajawa di Bekasi
DHARMA EKONOMI
Vol 32
, No 1
(2025)
This study highlights Bajawa Coffee Shop in Bekasi as the main subject in examining the factors that influence customer loyalty. This study aims to analyze the effect of service quality and price perception on customer loyalty, with customer satisfaction as a mediating variable. Service quality refers to the extent to which the service provided is able to meet customer expectations, while price perception is the customer's assessment of the economic value of the product or service received, whic...
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