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Pengaruh Green Accounting, Kinerja Lingkungan, Perputaran Total Aset terhadap Nilai Perusahaan, Profitabilitas sebagai Moderasi
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
The purpose of this research was to analyze the role of profitability in moderating the relationship green accounting, environmental performance, and total asset turnover on firm value in the 2019-2023 food and beverage subsector. All food and beverage companies listed on the Indonesia Stock Exchange (IDX) in that period became the research population. The purposive sampling technique resulted in 80 companies. Analyzed were using Descriptive Statistics, Classical Assumption Tests, Hypothesis Tes...
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Development of Interactive Picture Books on Comparing Numbers for Early Childhood Education
Paudia
Vol 14
, No 4
(2025)
This research focuses on developing an interactive picture book as a learning medium to teach the concept of quantity comparison to early childhood learners. The study addresses a critical need for more effective and engaging educational tools, as conventional teaching methods often prove insufficient and are not well-suited to the cognitive characteristics of children in the preoperational stage. The research followed a Research and Development (R&D) approach, utilizing the ADDIE developmen...
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Strategi Promosi Kesehatan Melalui Buku Edukasi dan Pemantauan untuk Pencegahan dan Pengendalian Hipertensi
Jurnal Inovasi dan Pengabdian Masyarakat Indonesia
Vol 4
, No 4
(2025)
Latar belakang: Hipertensi merupakan salah satu penyakit tidak menular dengan prevalensi tinggi di Indonesia. Banyak pasien belum memahami pentingnya pengobatan rutin dan pemantauan kesehatan mandiri, yang berdampak pada peningkatan tingkat kepatuhan terhadap pengobatan. Tujuan: Menilai efektivitas penggunaan buku edukasi dan pemantauan terhadap peningkatan pengetahuan, kepatuhan minum obat, dan kualitas hidup pasien hipertensi. Metode: Penelitian dilakukan dengan disain pre-test post-test di Pu...
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A Enhancing Descriptive Writing through Semantic Mapping and STAD: A Quasi-Experimental Study in Indonesian EFL
Scripta : English Department Journal
Vol 12
, No 2
(2025)
Writing remains a foundational component of English language learning, particularly in academic contexts where students are expected to produce organized and coherent texts. Among various challenges faced by EFL learners, descriptive writing often proves difficult due to limited vocabulary, weak idea development, and a lack of structure. This study explores the use of Semantic Mapping in combination with Students Team Achievement Division (STAD) to improve students’ descriptive writing abilities...
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Effect of Biomass Feedstock Granulometry on Thermophysical Characteristics of Charcoal Briquettes via Screw Extrusion
Samsudin Anis
; Jefri Bale
; Septian Eko Cahyanto
; Ninda Kurniadi
; Fitriyana, Deni Fajar
; M. Thooriq Anwar
; Januar Parlaungan Siregar
; Natalino Fonseca Da Silva Guterres
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 7
, No 4
(2025)
The present study investigates the impact of particle size variation (10, 18, 20, and 35 mesh) on the physical and thermal properties of charcoal briquettes from coconut shells manufactured with a screw-based extruder machine. The briquette manufacturing process involves crushing, mixing, molding, and drying. Assessments were conducted to ascertain friability, compressive strength, density, calorific value, volatile matter, ash content, fixed carbon, and water content. Comparable assessments wer...
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Adaptive Fuzzy Logic Integration for Optimizing Decision Support Systems under Data Uncertainty
Teknik: Jurnal Ilmu Teknik dan Informatika
Vol 5
, No 2
(2025)
Decision Support Systems (DSS) can become inaccurate when used with imprecise, incomplete, or dynamically changing data. Fuzzy logic techniques based on conventional methodologies may be strong at handling vagueness, but are unable to adapt their behavior in response to different data distributions on their own. This paper recommends the creation of an Adaptive Fuzzy Logic Integration Framework that dynamically updates membership functions and rule weights in response to data variation to enhanc...
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AI-Enabled CTAS and Digital Tax-Fraud Detection: A PLS-SEM Study in Indonesia
Advance Sustainable Science, Engineering and Technology (ASSET)
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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The Effect of Young Timor Deer (Rusa timorensis) Hornbill Flour Supplementation on the Testicular Size of Male Wistar Rats (Rattus norvegicus)
Kartika, Nur Hafidzah Devi
; Samsudewa, Daud
; Prasetya, Nor Basid Adiwibawa
; Nandhirabrata, Raditya
Bantara Journal of Animal Science
Vol 7
, No 2
(2025)
The processing of young deer antlers exemplifies the use of deer as wildlife, guided by the principle of continuity and without harming them. The purpose of this study was to determine the effect of young Timor deer antler meal and to determine the impact of its supplementation on the size of the testes of male Wistar rats. Twenty male Wistar rats with a body weight of 200–250 g and an age of 90 days were used. The samples were divided into four groups: a control group and three treatment groups...
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Rancang Bangun Sistem Kemudi Rack And Pinion dan Suspensi Independent Double Wishbone Mobil Listrik Formula E Politeknik Baja Tegal
Majalah Ilmiah Momentum
Vol 21
, No 2
(2025)
Sistem Kemudi dan Suspensi merupakan komponen terpenting dalam sebuah kendaraan untuk menselaraskan, menyeimbangkan dan memaksimalkan kinerja mobil tersebut agar dapat berjalan dengan baik, aman dan nyaman. Meskupin sistem kemudi rack and pinion dan suspensi independent double wishbone sudah ada sejak lama, namun masih masih banyak yang perlu diatasi dan diinovasikan, seperti tingkat kenyamanan, responsifitas, keamanan, keterbatasan kontrol pengguna dan kesulitan untuk mengatasi rintangan yang l...
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Analisis Kualitas Sambungan Las Kampuh V dan Double V Menggunakan Self Shielded Fcaw pada Baja Karbon Rendah Astm A36 Uji Dpt, Tarik dan Bending
Jurnal Universal Technic (UNITECH)
Vol 4
, No 2
(2025)
This research was conducted to evaluate the weld joint quality of V-groove and double V-groove configurations on ASTM A36 low carbon steel using the Self Shielded Flux-Cored Arc Welding (FCAW-SS) method. ASTM A36 was selected as the base material due to its favorable mechanical properties, excellent weldability, and wide application in construction and manufacturing. The welding process was carried out on steel plates with a thickness of 10 mm using E71T-1C wire, under controlled parameters of 1...
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