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Pengaruh Profitabilitas, Likuiditas, dan Struktur Aset Terhadap Struktur Modal Bank, Dimoderasi Ukuran Perusahaan Yang Terdaftar di BEI Tahun 2019-2023
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to analyze the effect of profitability, liquidity, and asset structure on the capital structure of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with firm size as a moderating variable. The research employs a quantitative approach using secondary data obtained from financial statements. The sample was determined through a purposive sampling technique, resulting in 27 banking companies that met the criteria. Data were analyzed using mu...
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Peran Konsultan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak atas Kenaikan Tarif PPN : Atribusi Perilaku
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structure...
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Peningkatan Ketrampilan Dan Pengetahuan Pembuatan Spray Gel Dari Daun Pandan Wangi (Pandanus Amaryllifolius) Sebagai Penghilang Najis Mukhaffafah Pada Anggota Pramuka Siaga Sdit Mutiara Hati Semarang
Jurnal Pengabdian Teknologi Tepat Guna
Vol 6
, No 3
(2025)
Salah satu aspek terpenting bagi manusia untuk menjalin hubungan yang terbaik dengan Allah, manusia, dan lingkungannya adalah kebersihan. Dalam ajaran Islam, bersuci memegang peranan yang sangat penting dalam keseharian. Sehingga yang perlu dipahami adalah bagaimana membersihkan diri baik dari hadas, kotoran, dan najis. daun pandan wangi terbukti memiliki aktivitas sebagai antibakteri. Untuk meningkatkan pemanfaatan daun pandan wangi dibuat dalam sediaan spray gel sehingga menjadi alternatif yan...
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The Influence Of Halal Labeling And Price On Purchase Decisions Of Kropinka Products
HATTA: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
The halal status and price of a product significantly impact purchasing decisions. For example, Kropinka. The products offered have received halal certification from the relevant authorities. On the other hand, Kropinka also has a price difference compared to commonly sold coffee in the market. However, the demand for Kropinka is very high, leading Kropinka farmers to state that they struggle to meet the demand due to the sometimes insufficient supply of Kropinka. This situation makes Kropinka a...
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Pengaruh Sertifikasi Halal, Produk dan Religius Terhadap Persepsi Mahasiswa Ekonomi Syariah IAIN Pontianak Pada Produk Pro Israel
HATTA: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study aims to identify: 1) The effect of halal certification on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 2) The effect of the product on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 3) The effect of religiosity on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. The method used in this research empl...
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Efektivitas Problem-Based Learning Dalam Meningkatkan Kemampuan Berpikir Kreatif Siswa Pada Pembelajaran Biologi
Edubioprena - Jurnal Ilmiah Pendidikan Biologi, Biologi, & Bioentrepreneurship
Vol 2
, No 2
(2025)
Penelitian ini bertujuan untuk mengevaluasi efektivitas model Problem-Based Learning (PBL) dalam meningkatkan keterampilan berpikir kreatif siswa pada pembelajaran biologi dengan pendekatan Systematic Literature Review (SLR). Kajian ini dilatarbelakangi oleh pentingnya penguasaan keterampilan abad ke-21, khususnya kreativitas, dalam menghadapi tantangan global. Enam artikel yang memenuhi kriteria seleksi ketat—meliputi penerapan langsung PBL, fokus pada pengembangan berpikir kreatif, serta relev...
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Peningkatan Kompetensi Profesional Guru PAUD Melalui Penerapan Media Storybook Berbasis Augmented Reality
Dyah Sulistyaningrum Indrawati, Cicilia
; Subarno, Anton
; Risanti Langgi, Novedi
; Berdha Krismona, Elwas
; Ridhani, Jovita
Jurnal Pengabdian Teknologi Tepat Guna
Vol 6
, No 3
(2025)
The community service program aims to improve the professional competence of PAUD teachers in providing financial education to early childhood students. The training was conducted in three stages: pre-training, implementation, and evaluation. The training activities were carried out by providing materials related to financial education, learning models and methods, learning media, and practical use of AR-based storybooks for financial education learning at the PAUD level. The three-day training...
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Faktor Pengaruh Kinerja Karyawan UD. Nur Amalina Kabupaten Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of leadership style, motivation, and work environment on employee performance at UD. Nur Amalina, Kediri Regency. The research employed a quantitative descriptive approach involving 38 employees as the total population, using a census sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression analysis with IBM SPSS version 25.0. The results reveal that leadership style, motivation,...
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SISTEM PAKAR DIAGNOSA PENYAKIT JAMUR (CRAYFISH PLAGUE) PADA LOBSTER AIR TAWAR MENGGUNAKAN METODE CERTAINTY FACTOR BERBASIS WEB
Pratiwi, Vivi Dian
; Nugroho, Didik
; Fitriasih, Sri Hariyati
; Remawati, Dwi
; universitas tiga serangkai
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN)
Vol 13
, No 2
(2025)
Crayfish plague, caused by the oomycete Aphanomyces astaci, is a deadly disease in crayfish/freshwater lobsters and poses a threat to lobster cultivation and sustainability. This study designed a web-based expert system to diagnose fungal disease (crayfish plague) in freshwater lobsters using the Certainty Factor (CF) method. Knowledge was gathered from observations at lobster farms and expert interviews. Seven symptoms were used and compiled as a rule base. The system was implemented using PHP...
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PENERAPAN ALGORITMA NAÏVE BAYES UNTUK MEMPERPANJANG KONTRAK KERJA KARYAWAN PADA PT INDOSAT OOREDOO
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN)
Vol 13
, No 2
(2025)
Contract employees are company resources who carry out operational activities for a certain period of time based on a contract agreement. In companies that implement a contract work system, every year there are employees who get contract extensions and those who don't. Contract extensions are usually given to employees with satisfactory performance. Determining the eligibility for employee contract extensions often faces obstacles in the form of difficulty in decision making and requires a long...
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