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The Effect of Tunneling Incentives, Thin Capitalization, Financial Distress, and Earnings Management on Tax Aggressiveness
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 3
, No 1
(2023)
This research examines the simultaneous and partial effects of tunneling incentives, thin capitalization, financial distress, and earnings management on tax aggressiveness in Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Purposive sampling was conducted on a sample population of 213 manufacturing companies to obtain 420 observations. Eviews 12 software was utilized for the panel data regression analysis. The analysis of this research reveals that ta...
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Analisis Tingkat Toleransi dan Menghargai Perbedaan Dalam Konteks Pendidikan Kewarganegaraan di SMPN 35 Medan
Johan Pardamean Simanjuntak
; Mima Defliyanti Saragih
; Manotar Leryaldo Sinaga
; Joy Novi Yanti Lumbantobing
; San Mikael Sinambela
; Ramsul Nababan
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 2
, No 4
(2023)
Citizenship education has a very important role in developing the attitudes and behavior of citizens who are tolerant, respect differences, and are able to communicate well with people from different backgrounds. Tolerance is a necessity to practice Pancasila values as much as possible and ensure good relations between Indonesian people. Tolerance between religious communities means having the freedom to worship according to their respective religions and beliefs. There are no mutual prohibiti...
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Peran Guru Dalam Meningkatkan Motivasi Belajar Siswa Di Era Digital
Fatin Syahirah
; Futhri Raudhatul Kabry
; Geniza Aidilla Syuaira
; Naffa Qaila Dalimunthe
; Said Hasian Simanjuntak
; Inom Nasution
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 2
, No 4
(2023)
This research explores the dynamics of teaching and learning in the Digital Era, making a significant contribution to discussions regarding the position of education in facing changing times and the digital era. Through literature research, it was found that learning in the digital era has unique characteristics, especially because today's students are the digital native generation. They were born, grew, and developed in a digital environment, creating differences in the way they obtain informat...
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CEGAH OSTEOPOROSIS MELALUI PELATIHAN SENAM LANSIA DAN CERAMAH KESEHATAN DI DESA TANJUNG GUSTA
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 7
, No 2
(2023)
Osteoporosis is a systemic bone disorder, which is characterized by damage to the micro-architecture of bone tissue, which occurs as a result of an imbalance in the bone remodeling process. Various actions that can be taken to prevent osteoporosis one of which is to increase physical activity such as exercise. Exercise can stimulate bone growth and maintain bone mass. The series of activities carried out were training in elderly gymnastics at the beginning of the event, then followed by providin...
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PENGARUH QUALITY OF WORK LIFE TERHADAP KINERJA PEGAWAI DENGAN JOB BURNOUT SEBAGAI VARIABEL MODERASI
Jurnal Manajemen Sosial Ekonomi
Vol 3
, No 2
(2023)
Penelitian ini bertujuan untuk: (1) mengetahui dan menganalisis pengaruh job burnout terhadap Kinerja pegawai; (2) mengetahui dan menganalisis pengaruh quality of work life terhadap Kinerja pegawai; (3 mengetahui dan menganalisis pengaruh quality of work life terhadap kinerja pegawai dengan dimoderasi oleh job burnout. Populasi dalam penelitian ini adalah Badan Pendapatan Daerah Kabupaten Sikka, berjumlah 57 orang. Karena populasinya terbatas, maka penelitian ini dilakukan secara sensus atau sam...
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Pengembangan Media Tutorial Sistem Rem Sepeda Motor untuk Praktikum Siswa
Purnomo, Sigit
; Fatkhurahman, Prima N.
; Handoyono, Nurcholish
; Ratnawati, Dianna
; Rabiman, Rabiman
Majalah Ilmiah Momentum
Vol 19
, No 2
(2023)
Penelitian ini bertujuan mengembangkan media pembelajaran dan mengetahui kelayakan video tutorial pada pembelajaran sistem rem mata pelajaran pemeliharaan sasis sepeda motor kelas XI. Penelitian ini menggunakan pendekatan penelitian pengembangan. Subjek penelitian adalah siswa kelas XI TBSM 2 dan TBSM 3 Teknik Bisnis Sepeda Motor Sekolah Menengah Kejuruan. Prosedur yang dikembangkan dalam penelitian ini terdiri atas 4 tahapan yaitu (1) tahap pembuatan konsep yang meliputi analisa awal, analisa a...
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Studi Eksperimen Pengaruh Campuran Hasil Pirolisis Polipropilena dengan Bahan Bakar Pertalite Terhadap Prestasi Mesin Sepeda Motor 110cc
Indrayani, Novi Laura
; Sulaiman, Firza Mahendra
; Sadiana, Riri
; Rahmanto, R. Hengki
; Ekawati, Fatimah Dian
Majalah Ilmiah Momentum
Vol 19
, No 2
(2023)
Banyak cara yang dapat dilakukan untuk mengurangi masalah limbah plastik yaitu dengan cara menjadikan limbah plastik sebagai bahan bakar alternatif melalui proses pirolisis, selain mengurangi masalah limbah plastik dapat juga mengurangi masalah kelangkaan BBM akibat meningkatnya jumlah penggunaan sepeda motor. Penelitian ini bertujuan untuk mengetahui pengaruh penambahan limbah plastik jenis polipropilena hasil pirolisis 450°C dengan bahan bakar pertalite terhadap torsi, daya, efisiensi bahan...
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Optimalitasi Digital Marketing pada UMKM Amadonathi melalui Sosial Media dan Website
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 7
, No 2
(2023)
The online presence of MSMEs on various digital platforms is now a necessity. Two of them are social media and websites as digital marketing media. However, many MSMEs have limited understanding and capabilities regarding digital marketing. This community service activity occurred at UMKM Amadonathi, a donut culinary business in Salatiga City. These activities include training and assistance in designing content plans using Google Spreadsheets, creating content design using Canva, and developing...
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IDENTIFICATION OF X-RAY RADIATION EXPOSURE FOR RADIATION SAFETY USING RANDOM FOREST CLASSIFICATION
Ningtias, Diah Rahayu
; Rofi’i, Muhammad
; Wahyudi, Bayu
; Simanjuntak, Josepa ND
; Muttaqin, Rodhotul
Teknika
Vol 8
, No 2
(2023)
The safety level of X-ray exposure is very important because it has short-term and long-term effects that significantly affect the health of radiation workers and the surrounding environment. Measurements of the safety level of X-Ray radiation are generally carried out using conventional methods, namely manually identifying the radiation exposure value data for workers and the surrounding environment from a survey meter, then adding up periodically. However, this can potentially cause errors in...
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Antioxidant Activity of Colored Rice Flour with Drying Temperature Variations
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 8
, No 2
(2023)
Rice is the main product obtained from grain produced by the rice plant (Oryza sativa) whose entire layer has been peeled off and the bran layer has been separated in the form of head rice, whole rice grains, broken rice, and groats. There are several types of pigmented rice such as brown rice, black rice and black glutinous rice. These kinds of rice have not been utilized optimally so that a processing process is needed to increase the economic value of the colored rice. One of the processing i...
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3 Sitasi