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Analisis Beban Pajak Paska Kenaikan PPN 12% pada Sektor Perdagangan
DHARMA EKONOMI
(2026)
This study aims to explain the context of the Value Added Tax (VAT) increase policy and its relevance to the trade sector, while also presenting a framework for analyzing the tax burden. The data sources used consist of publications from the last four years, namely from 2021 to 2024. The observed phenomena are then analyzed using various secondary data obtained from scientific journals, official government reports, and other reliable sources relevant to the research topic, in order to provide a...
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Digitalization Assistance Program and Human Resource Capacity Building to Enhance Transparency and Accountability of Koperasi Merah Putih in Karanganyar Gunung Village, Semarang
Widiastuti, C., T
; Sumastuti, Efriyani
; Indriasari, Ika
; Sari, Nur Latifah Dwi Mutiara
; Saputra, Risqi Dian
; Putri, Eva Yuliana
; Suroyya, Nafis
Cooperatives, as a pillar of the people’s economy, play a strategic role in improving community welfare. However, in practice, cooperatives still face various challenges, particularly in terms of digitalisation and the limited capacity of human resources (HR). This community service activity aims to enhance digital literacy and HR capacity through assistance in implementing a digital-based financial system at Koperasi Merah Putih in Karanganyar Gunung, Semarang City. The method employed is a par...
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The Phylogenetic analysis of representative mammalian MUC16 supported by comparative SEA domain and tandem repeat variation
MUC16 is one of the largest mammalian mucins and exhibits substantial evolutionary variation in both sequence composition and structural modularity. Comparative analysis of SEA domain composition and tandem repeat architecture is therefore essential for understanding the evolutionary diversification of this gene across mammals. This study investigates the phylogenetic relationships of mammalian MUC16 and examines how variation in SEA domains and tandem repeats contributes to lineage-specific str...
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Mechanical Performance of Recycled Plastic-Based Paving Blocks with Sand and Fly Ash Fillers
Qomaruddin, Mochammad
; Fakhriyan, Adi Noor
; Saputro, Yayan Adi
; Priastiwi, Yulita Arni
; Fatchur Roehman
; Nasyiin Faqih
; Arif Hidayat
; Akhmad Firdos Khoiril Khitam
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 8
, No 2
(2026)
The use of recycled plastic waste as a binder for paving blocks has been reported in a number of previous studies. However, most of these studies focus on feasibility and do not clearly explain how different plastic types behave mechanically over time. In this study, the compressive strength performance of paving blocks made from polypropylene (PP), polyethylene terephthalate (PET), and high-density polyethylene (HDPE) was experimentally compared using sand or fly ash as fillers. All mixtures we...
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Workshop Pembuatan Urea Molasses Block (UMB) untuk Meningkatkan Produktivitas Ternak di Kecamatan Windusari, Kabupaten Magelang
Pradita, Linda Eka
; Manggala Wijaya, Ahmad Rino
; Oktaviana, Tiara
; Hasna Aribah, Nisrina Zaidatun
; Intan Meilisa, Maulidya
; Salman Fata, Muhammad
; Aulia, Fara
; Yuliana, Tri Wahyu
; Arifina Qulba, Shefie
; Rahayu Pramesti, Yuliani
; Luthfie Freessylia, Brilliant
; Khaidar Ali, Wildan
; Oktaviana, Tiara
Pakan adalah faktor penting dalam sektor peternakan. Bidang peternakan menjadi fokus pengembangan di Kelurahan Bandarsedayu yang terletak di Kabupaten Magelang. Kondisi geografi sesuai dengan adaptasi hewan dan sumber pakan berupa rumput yang cukup berlimpah. Namun, tidak semua rumput dapat memenuhi kebutuhan mineral ternak karena beberapa faktor. Teknologi pakan tambahan seperti Urea Molase Blok yang memiliki kandungan mineral tinggi. Tujuan dari pengabdian ini adalah untuk mengedukasi masyarak...
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The Dynamics of Multi-Stakeholder Collaboration: Challenges in Integrating the Pentahelix Model in Bojonegoro Geopark
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 5
, No 1
(2026)
This study aims to describe the form of multi-stakeholder collaboration in the management of the Bojonegoro Geopark using the Pentahelix approach. This study employed a qualitative method with data collected through interviews, observations, and documentation, while informants were selected purposively to represent the government, academia, business actors, community groups, and media. The findings indicate that although the five helixes are involved, their roles have not yet been integrated int...
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Enhancing Paragraph Completeness through MASS-MISS Technique in EFL Academic Writing Instruction
ETERNAL: English Teaching Journal
Vol 17
, No 1
(2026)
This research aims to investigate the impact of targeted instructional technique on students' paragraph writing abilities. The primary objective is to determine whether implementing Major Supporting Sentence (MASS) and Minor Supporting Sentence (MISS) techniques can significantly enhance the completeness of students' paragraph writing. The research employs a pre-experimental design, involving a one-group pre-test and post-test approach to assess the effectiveness of the treatment. Initially, stu...
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The Effect of Transformational Leadership and Digital Literacy on Civil Servant Performance: The Mediating Role of Adaptability at Regional Financial Management and Local Revenue Agency of Demak Regency
Proceeding. of The International Conference on Business and Economics
Vol 4
, No 1
(2026)
This study investigates the direct and indirect effects of transformational leadership and digital literacy on civil servant performance through the mediating role of adaptability. The research population comprised all 75 employees at the Regional Financial Management and Local Revenue Agency (BPKPAD) of Demak Regency, Indonesia. A saturated sampling method was employed, utilizing the entire population as respondents. Primary data were collected through structured questionnaires and analyzed usi...
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Perancangan Motion Graphic sebagai Pengenalan Kain Tenun Lurik untuk Siswa SMK di Boyolali
Jurnal Asosiatif
Vol 5
, No 1
(2026)
This final project focuses on designing motion graphics to introduce vocational high school students to lurik woven fabric, especially the Tuluh Watu motif. This design is motivated by the low interest and limited understanding of the younger generation toward lurik fabric compared to batik, especially regarding traditional motifs, so media is needed to attract attention while conveying information clearly. The objective of the design is to produce a digital educational media that is modern, inf...
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Analisis Representasi Identitas Budaya Lokal pada Environmental Graphic Design Pasar Dhoplang
Jurnal Asosiatif
Vol 5
, No 1
(2026)
Kehadiran budaya visual kontemporer yang sangat dominan di ruang publik dewasa ini cenderung mengubah eksistensi simbol dan nilai budaya setempat. Sebagai akibatnya, identitas budaya lokal kian terdesak keberadaannya dalam konteks kehidupan sehari-hari masyarakat. Situasi ini mendorong pentingnya memperkuat representasi budaya daerah lewat media komunikasi visual yang dapat menghidupkan kembali nilai, karakter, dan makna budaya lokal. Environmental Graphic Design atau Desain Grafis Lingkungan be...
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