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THE INFLUENCE OF SALES GROWTH, COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 18
, No 2
(2025)
In Indonesia, inconsistencies frequently arise between the planned tax revenue and budgeting and the actual realization, with tax avoidance being a notable contributing factor. Tax avoidance refers to a company's lawful attempts to decrease tax payments by exploiting legal loopholes. While it is within legal bounds, widespread utilization of this practice by numerous companies can adversely impact government tax revenues, leading to substantial losses for the country. The objective of this resea...
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BERAS ANALOG DARI LIMBAH RUMPUT LAUT TERFORTIFIKASI ISOLAT KEDELAI SEBAGAI DIVERSIFIKASI PANGAN PENDERITA DIABETES MELLITUS
Dio Ajeng Oktavian
; Qori Kurrota Aini
; Miraekel January Ekfar Princessa
; Dzaky Aqillah Fikriansyah
; Miftachul Arif Pratama
; Elvianto Dwi Daryono
Jurnal Inovasi Teknik Kimia
Vol 9
, No 4
(2025)
Beras analog merupakan salah satu diversifikasi pangan yang terbuat dari bahan panganalternatif pengganti beras. Beras sebagai makanan pokok di Indonesia dikonsumsi rata-rataper kapitanya mencapai 6,81 kg per bulan. Kadar glukosa beras tinggi yaitu 25,40 gram per100 gram beras dan ini menyebabkan jumlah penderita Diabetes Mellitus di Indonesia naiksetiap tahunnya. Tujuan penelitian adalah untuk mengetahui tingkat efektivitas penggunaanrumput laut sebagai bahan baku beras analog pengganti beras p...
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Determinasi Kualitas Laporan Keuangan Pada Koperasi Mitra Sejati di Kabupaten Karanganyar
Jurnal Ilmiah Serat Acitya
Vol 14
, No 1
(2025)
Kualitas laporan keuangan masih menjadi topik hangat dalam era digitalisasi. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, pemahaman akuntansi, dan sistem informasi akuntansi terhadap kualitas laporan keuangan pada koperasi Mitra Sejati di Kabupaten Karanganyar. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data primer dari kuesioner yang disebar. Populasi dalam penelitian ini adalah seluruh pegawai koperasi Mitra Sejati sejumlah 76 peg...
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UJI ANTIOKSIDAN PADA EKSTRAK GENJER (Limnocharis flava) DAN SABUN CUCI TANGAN DARI DAUN GENJER
Jurnal Inovasi Teknik Kimia
Vol 9
, No 4
(2025)
Dalam menghadapi kerusakan yang ditimbulkan oleh radikal bebas, yang berasal dari faktor internal seperti reaksi kimia dalam tubuh, serta eksternal seperti polusi dan konsumsi makanan tidak sehat, antioksidan alami dapat menawarkan perlindungan dengan cara mengisi kembali elektron yang hilang pada radikal bebas tersebut. Salah satu sumber antioksidan yaitu pada tanaman genjer yang dikenal kaya akan vitamin C, E, fenol, dan flavonoid. Penelitian ini mengkaji efektivitas antioksidan dari tanaman G...
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Pentingnya Penimbangan Berat Badan Balita Setiap Bulan di Desa Bung Bak Jok Aceh Besar
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 4
, No 1
(2025)
Toddler weight monitoring is a routine activity carried out by the integrated health post (posyandu). Routinely weighing toddlers means that toddler growth can be monitored intensively. The sooner it is found, the sooner cases of malnutrition or severe malnutrition will be handled. Data from the Ministry of Health shows that 65% of active integrated health posts in Indonesia have not reached the national target of 80%. The purpose of this activity is to optimize integrated health post activities...
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Psychological Safety in Indonesia : Conceptual Analysis and Implications for Indonesia
Proceeding. of The International Conference on Business and Economics
Vol 3
, No 1
(2025)
Psychological safety, a critical concept in team performance and innovation, remains predominantly studied in developed nations, despite its under-explored relevance in developing countries characterized by rigid hierarchies, collectivist cultures, and socioeconomic disparities. This article analyzes the challenges and opportunities of fostering psychological safety in Indonesia, emphasizing unique dynamics such as paternalistic leadership, deliberative values (musyawarah), and the influence of...
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Concept of Wealth Circulation in Islam According to the Perspective of Islamic Economics
Proceeding. of The International Conference on Business and Economics
Vol 3
, No 1
(2025)
The concept of circulation in Islam is a holistic approach that considers various aspects of life, including economic, social, and spiritual dimensions. It emphasizes the importance of harmony and harmony in society, focusing on principles of amal, social justice, and ethical conduct. This approach encourages individuals to interact and interact with others, fostering harmony and unity in all aspects of life. circulation also encourages individuals to be innovative in addressing challenges, fost...
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Penerapan Model Pembelajaran Project Based Learning untuk Meningkatkan Keterampilan Berpikir Kreatip Siswa Kelas IV Sekolah Dasar Negeri 069/VI Talang Tembago
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 4
, No 1
(2025)
One of the skills that must be possessed by Indonesian people in facing the 21st century is the ability to think creatively. Because creative thinking is part of life skills that need to be developed in facing the information era and increasingly competitive atmosphere. But unfortunately creative thinking skills are still relatively low in Class IV of SD N 69 VI Talang Tembago. The Project Based Learning learning model is used as a solution to improve students' creative thinking skills because t...
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The Effect of Intellectual Capital on the Timeliness of Submission of Banking Financial Reports in Indonesia
Proceeding. of The International Conference on Business and Economics
Vol 3
, No 1
(2025)
This study aims to examine the influence of intellectual capital consisting of (human capital, structural capital and relational capital) on the timeliness of financial reporting of banks in Indonesia. The sample in this study was 42 banks listed on the Indonesia Stock Exchange. The data analysis method in this study used the STATA application. The results of this study indicate that human capital (HCE) has a positive effect on the timeliness of financial reporting, while structural capital (SCE...
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Rancang Bangun Pengendali Hoist Crane Berbasis Jaringan Menggunakan Aplikasi Android
Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim
Vol 4
, No 1
(2025)
The phenomenon that occurs in the load lifting system is the need for an efficient and reliable mechanism to move the crane hoist pulley vertically and horizontally. This study aims to design and test a crane hoist system that uses a DC motor and a stepper motor controlled by an L293D motor driver, and to develop an application based on MIT App Inventor to control the movement of the motor. The research method used is integrated hardware and software design, followed by testing the performance o...
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