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Menampilkan 31–40 dari 248 artikel
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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KAJIAN PENGALIHAN HAK MORAL TERHADAP KARYA CIPTA LAGU YANG DIBELI MELALUI PERJANJIAN JUAL BELI DITINJAU DARI KITAB UNDANG-UNDANG HUKUM PERDATA Jo. UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 28 TAHUN 2014
DINAMIKA HUKUM
Vol 26
, No 2
(2025)
The absolute nature of moral rights creates practical legal issues. Under the concept of a sales agreement, the ownership of the sold object is transferred from the seller to the buyer. Conversely, the concept of moral rights, as stipulated in Law Number 28 of 2014, dictates that moral rights cannot be transferred for any reason whatsoever as long as the creator is alive. The conceptual and juridical ambiguity arises from the contradictory nature of a copyright and/or copyrighted work sales agre...
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Perancangan dan Implementasi Website Sistem Antrian Bank Berbasis Queue untuk Efisiensi Pelayanan Nasabah
Teknik: Jurnal Ilmu Teknik dan Informatika
Vol 5
, No 2
(2025)
This study designs and implements Bank Jali, a web-based bank queue system that applies a queue data structure with the First In First Out (FIFO) principle to improve service efficiency. The research and development method includes requirement analysis, design, implementation, testing, and evaluation. The application is built with HTML, CSS, and JavaScript, storing queue data temporarily through localStorage so the entire process runs client-side without a dedicated server. Key features include...
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Penerapan model PjBL berbantuan geogebra untuk meningkatkan kemampuan berpikir kreatif matematis siswa
AKSIOMA : Jurnal Matematika dan Pendidikan Matematika
Vol 16
, No 2
(2025)
Mathematical creative thinking skills are essential for students in the digital era, as they help students generate new ideas in problem-solving. Creative thinking is one of the 4Cs skill competencies identified as key 21st-century educational skills. Mathematics is one of the subjects expected to enhance students’ mathematical creative thinking abilities through the appropriate selection of learning models, media, and methods.The purpose of this study is to determine the effectiveness of learni...
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PENGARUH EDUKASI PERMAINAN ULAR TANGGA TENTANG PENYAKIT DEMAM BERDARAH DENGUE (DBD) TERHADAP TINGKAT PENGETAHUAN PADA ANAK SEKOLAH
JURNAL KEPERAWATAN SISTHANA
Vol 10
, No 2
(2025)
Penyakit Demam Berdarah Dengue (DBD) merupakan suatu penyakit yang disebabkan oleh gigitan nyamuk betina spesies aedes aegypti yang membawa virus dengue. Anak usia sekolah rentan terhadap penularan DBD sehingga sangat penting diberikan edukasi tentang penyakit ini. Metode edukasi yang tepat untuk anak usia sekolah salah satunya yaitu dengan permainan edukatif seperti permainan ular tangga. Metode permainan ini bisa memudahkan anak sekolah untuk menambahkan pengetahuan tentang penyakit DBD pada a...
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PELATIHAN METODE AKTIF UNTUK PENINGKATAN KUALITAS PEMBELAJARAN DI SEKOLAH MENENGAH PERTAMA (SMP) PULAU PANJANG TIMUR
Empowerment Journal
Vol 5
, No 2
(2025)
This training aimed to improve the quality of learning in Junior High Schools (Sekolah Menengah Pertama, SMP) in Pulau Panjang Timur through active learning method training for teachers. The quality of education in remote areas such as Pulau Panjang Timur often faces challenges such as limited access to innovative teaching methods and low student engagement in the learning process. Therefore, training in active learning methods serves as a solution to enhance student participation, improve under...
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Characterization of soy tofu substituted with palm kernel meal (Elaeis guineensis jacq): Karakterisasi Tahu Kedelai Tersubstitusi Bungkil Inti Sawit (Elaeis guineensis jacq)
Lutfi, Mohammad
; Azzahra, Fadlia
; Pomuruh, Felix Kristianto
; Manggau, Gemaliany Pilo
; Syamsuddin, Syamsuddin
; Amar, Aini Auliana
; Rahmadina, Hizra Nur
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 10
, No 2
(2025)
Tofu is a common food made from soybeans. However, because soybeans have limitations in terms of availability, other alternative ingredients such as palm kernel meal (BIS) are needed. The purpose of this study was to determine the best concentration of palm kernel meal added to tofu making so as to reduce dependence on the use of soybeans. The study was designed using a completely randomized design with 1 factorial, namely the concentration of BIS and soybeans. The concentration variations used...
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Improving Reading Interest and Literacy Among Elementary School Children Through the Implementation of the Reading Corner Program
The Community
Vol 2
, No 1
(2025)
The KKN-PPM work group program of Slamet Riyadi University, implemented in Kunden Village, Karanganom District, Klaten Regency, carried out the Literacy Corner activity at Kunden 1 and Kunden 2 Public Elementary Schools. This activity aims to increase reading interest in elementary school students by providing simple, comfortable, and attractive reading facilities. The implementation method includes coordination with the school, providing reading materials, arranging the literacy corner space, a...
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Optimizing the Productivity of Traditional Textile Artisans through Education and Training for a Sustainable Cultural Industry
Advance Sustainable Science, Engineering and Technology
Vol 7
, No 3
(2025)
Lasem handmade batik is part of a cultural heritage that has significant economic potential, but the productivity of its artisans is still low due to limited skills and access to innovation. This problem poses a challenge to cultural preservation efforts in line with sustainable development. This study aims to examine the role of education and training in improving the productivity of Lasem handmade batik artisans. The method used is quantitative, with a sample of 100 artisans purposively select...
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Biosorption of Chromiun in Batik Wastewater Using SCOBY Microbial Biomass: A Sustainable Bioremediation Approach
Nur Lu’lu Fitriyani
; Dina Adelia
; Slamet Budiyanto
; Ristiawati
; Jaya Maulana
; Muhammad Choiroel Anwar
Advance Sustainable Science, Engineering and Technology
Vol 7
, No 3
(2025)
Batik wastewater poses an environmental threat due to hazardous heavy metals like lead, cadmium, and chromium (Cr). This study investigated the effectiveness of SCOBY (Symbiotic Culture of Bacteria and Yeast), a microbial consortium from kombucha production, in reducing Cr levels in batik wastewater. SCOBY is a promising biosorbent for heavy metals. The research aimed to assess SCOBY's ability to decrease Cr contamination in different types of batik wastewater (hand-drawn, stamped, and printed)...
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