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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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Pectin-based Edible Coatings with Lemongrass Essential Oils for Shelf-life Extension of Papaya
Danar Praseptiangga
; Husnawati Fatihah Habibie
; Dyah Ayu Ashari
; Dea Widyaastuti
; Rohula Utami
; Lia Umi Khasanah
Advance Sustainable Science, Engineering and Technology
Vol 8
, No 1
(2026)
The urgency of biodegradable packaging as an alternative for plastic-based packaging has been demanding. Accordingly, in this study, the development of pectin-based edible coating incorporated with lemongrass essential oils (LEO) has been done to sustain the physicochemical quality of papaya. The edible coating was prepared by using a simple solution method, while LEO was produced by using the water vapor distillation method. Basically, there are five applied treatments, which are uncoating (con...
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Penerapan Cloud Computing dalam Akuntansi Syariah: Tinjauan Literatur Sistematis
Azzahra, Najwa Savira
; Khasanah, Uswatun
; Aji, Gunawan
; Azzahra, Najwa Savira
; Khasanah, Uswatun Khasanah
; Aji, Gunawan
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 5
, No 2
(2026)
Penelitian ini bertujuan untuk mengidentifikasi manfaat utama, tantangan, dan peluang dalam mengadopsi cloud computing dalam lingkungan akuntansi syariah serta merumuskan kerangka konseptual untuk mengintegrasikan cloud accounting dengan nilai dan prinsip Islam. Penelitian ini menggunakan tinjauan literatur sistematis (SLR) sesuai dengan pedoman PRISMA. Sebanyak 12 artikel relevan yang diterbitkan antara tahun 2020-2025 dianalisis melalui tahapan seleksi berdasarkan kriteria inklusi-eksklusi, pe...
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Penerapan Proyek Penguatan Profil Pelajar Pancasila Dimensi Bernalar Kritis Pada Anak Usia 5-6 Tahun Melalui Kegiatan Daur Ulang Sampah
Arhami, Feza
; Sagala, Anita Chandra Dewi
; Khasanah, Ismatul
; Komalasari, Elis
; Prasetyo, Agung
; Karmila, Mila
; Sary, Oktavia Indah Permata
; Arhami, Feza
; Sagala, Anita Chandra Dewi
; Khasanah, Ismatul
; Komalasari, Elis
; Prasetyo, Agung
; Karmila, Mila
; Sary, Oktavia Indah Permata
Paudia
Vol 14
, No 4
(2025)
Peningkatan mutu pendidikan anak usia dini menuntut guru mampu mengembangkan karakter serta keterampilan berpikir kritis sejak usia dini. Urgensi penelitian ini didasarkan pada pentingnya penerapan Kurikulum Merdeka, yang mengedepankan pembelajaran berbasis proyek (Project-Based Learning) melalui Proyek Penguatan Profil Pelajar Pancasila (P5). Karena pelaksanaan P5 di PAUD masih dalam tahap awal, penelitian ini memberikan kontribusi empiris mengenai praktik implementasinya di lapangan. Penelitia...
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ANALISIS YURIDIS PERJANJIAN JUAL BELI PERUMAHAN DENGAN METODE DOWN PAYMENT
DINAMIKA HUKUM
Vol 26
, No 2
(2025)
Cases of non-performance of contract. on the part of the aggrieved party bring the case to the criminal realm. The charge reported is the fraud article, even though the criminal offense has not been fulfilled. So that it has the potential to cause wrong criminalization, the main problem is the inaccurate use of the fraud article against defaults which are basically civil. The research method uses normative juridical with decision analysis and criminal and civil law studies related to non-perform...
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IMPLIKASI HUKUM TENTANG PENYALAHGUNAAN TEKNOLOGI DEEPFAKE TERHADAP KEJAHATAN IDENTITAS DIGITAL
DINAMIKA HUKUM
Vol 26
, No 2
(2025)
The development of artificial intelligence technology has given birth to deepfake technology which has the potential to be misused to damage a person's digital identity. This research aims to analyze the mode of misuse of deepfake technology in Indonesia, examine its legal implications based on applicable laws and regulations, and examine the urgency of special regulation of deepfake in the Indonesian legal system. Applicable, as well as examining the urgency of special arrangements against deep...
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TINJAUAN YURIDIS TUNJANGAN HARI RAYA BAGI OJEK ONLINE BERDASARKAN SURAT EDARAN KEMENTRIAN KETENAGAKERAAN REPUBLIK INDONESIA
DINAMIKA HUKUM
Vol 26
, No 2
(2025)
Religious Holiday Allowance is a mandatory worker's right that companies in Indonesia must fulfill as part of their legal responsibilities, which should also extend to online motorcycle taxi drivers. The platform worker status of online motorcycles taxi, who are typically bound only by work agreements, raises questions regarding their entitlement to this Religious Holiday Allowance. This paper aims to highlight the Circular Letter from the Ministry of Manpower Number M/3/HK.04.00/III/...
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The Effect of the SSPBLS Model Using Quizizz Media on the Learning Outcomes of High School Students on Digestive System Materials
JOURNAL OF BIOLOGY LEARNING
Vol 7
, No 2
(2025)
This study aims to analyze the application of SSPBLS (Socio-Scientific Problem based Learning with Spiritual Value) on digestive system materials at SMA Muhammadiyah 1 Sragen for the academic year 2024/2025 and to find out whether this model can improve student learning outcomes. The type of research used is quantitative with experimental design. Data collection was carried out through learning outcome tests, observations, and interviews. Based on the results of the t-test, a significance value...
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Hubungan Pengetahuan terhadap Perilaku Penggunaan Kosmetik Mengandung Merkuri pada Mahasiswa di DIY
Kunir: Jurnal Farmasi Indonesia
Vol 3
, No 1
(2025)
Penggunaan kosmetika merupakan bagian yang tak terpisahkan dari kehidupan sehari-hari, terutama di kalangan mahasiswa. Namun, perlu diperhatikan bahwa beberapa produk kosmetika mengandung bahan berbahaya seperti merkuri. Tujuan penelitian ini adalah untuk mengetahui hubungan tingkat pengetahuan terhadap perilaku penggunaan kosmetik mengandung merkuri pada mahasiswa...
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PROYEKSI PRODUKSI PERKEBUNAN KELAPA SAWIT RAKYAT DI KEPULAUAN BANGKA BELITUNG
Mediagro: journal of agricultural sciences
Vol 21
, No 2
(2025)
Palm oil is a plantation commodity that plays an important role in the development of the national strategic economy. Palm oil plantations contribute significantly to regional income, employment absorption, and downstream industrial development. However, the development of plantations in the Bangka Belitung Islands Province faces challenges, such as limited land, agro-ecosystems that are different from the central areas of palm oil plantation commodity production. This study focuses on the Bangk...
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