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Determinan Agresivitas Pajak Sub-sektor Konstruksi Bangunan, Properti, dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
This study aims to analyze the determinants of tax aggressiveness in construction, property, and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The sample consists of 80 companies with 220 observations, selected using purposive sampling based on criteria such as the availability of financial statements and the absence of losses during the research period. The variables include tax aggressiveness (ETR), profitability (ROA), leverage (DAR), board size, and fir...
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Dinamika Sosial-Ekonomi Masyarakat Multikultural Di Wilayah Perbatasan Sota Antara Masyarakat Adat Papua Dan Transmigran
Aviva Radja Najwa Amatullah
; Rizky Aulia Sabrina Putri
; Zulfayani
; Rizya Amelia
; Laeli Khusnaeni
; Nurul Istiqomah
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 5
, No 1
(2026)
This study aims to analyze the dynamics of the lives of indigenous Papuan communities and transmigrants, particularly in the social and economic context of Sota Village, Merauke Regency, South Papua. The study uses a qualitative approach with semi-structured interviews, documentation, and focus group discussions (FGDs). This study involved various parties to obtain a comprehensive view of the social interaction between indigenous peoples and transmigrants. Data were obtained through interviews w...
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Implementasi Edukasi Kesehatan pada Remaja untuk Mendukung Terwujudnya Remaja Sehat
Jurnal Suara Pengabdian 45
Vol 5
, No 1
(2026)
Remaja sebagai generasi penerus bangsa memiliki peran penting dalam melanjutkan pembangunan Negara, oleh karena itu dapat dikatakan bahwa remaja merupakan aset atau modal utama sumber daya manusia bagi pembangunan bangsa di masa depan. Oleh karena itu, kesehatan remaja perlu dijaga agar dapat menjadi generasi penerus bangsa yang sehat, produktif dan berkualitas. Metode penelitian ini menggunakan metode Participatory Action Research (PAR). Metode PAR menggunakan beberapa teknik, antara lain; pert...
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Pelaksanaan GEMA (Gerakan Bersama Hapus Jentik & Edukasi 3M) dengan Pemberian Abate di Desa Sambung
Nyethrea Baby
; Yesita Ragil Kusuma Ningrum
; Dela Tri Mulyani
; Anandika Cahaya Putra Juliawan
; Silvia Sindi Mareta
; Revi Oktaviana
; Faradilla Putri Aulia
; Intan Lestari Widayanti
; Alfiyatunnadziroh
; Arkhanza Naufal Rosanto
Jurnal Suara Pengabdian 45
Vol 5
, No 1
(2026)
Lingkungan rumah yang memiliki tempat penampungan air tanpa pengelolaan yang baik berpotensi menjadi lokasi perkembangbiakan nyamuk vektor Demam Berdarah Dengue (DBD). Salah satu upaya pencegahan yang dapat dilakukan adalah pemberantasan sarang nyamuk (PSN) melalui penerapan perilaku 3M serta penggunaan larvasida abate pada wadah air yang sulit untuk dikuras. Kegiatan ini bertujuan untuk menggambarkan pelaksanaan Program GEMA (Gerakan Bersama Hapus Jentik) yang mengintegrasikan edukasi 3M dan pe...
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Assistance in Developing Herbal Teh Gurah Products to Enhance the Competitiveness of MSMEs in Wukirsari Village, Bantul
Rr. Hawik Ervina
; Shofif Sobaruddin Akbar
; Qristin Violinda
; Natasya Salsa Oktaviana
; Galuh Dwi Wahyu Ningsih
; Atiqah Farahidatul Aliya
Community Service Journal: Adarma Acitya
Vol 1
, No 2
(2026)
Wukirsari Village, located in Imogiri Sub-district, Bantul Regency, has significant potential in developing herbal products based on local wisdom, one of which is Teh Gurah. However, local micro, small, and medium enterprises (MSMEs) still face several challenges, including limited knowledge of product development, packaging, and effective marketing strategies. This community service program aims to enhance the competitiveness of Teh Gurah MSMEs through assistance in herbal product development....
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VIBRANT VILLAGE BASED HEALTHY VILLAGE EMPOWERMENT: STUNTING AND MALNUTRITION PREVENTION IN KELURAHAN SADENG
Community Service Journal: Adarma Acitya
Vol 1
, No 2
(2026)
Nutritional problem is an issue to be concern in the developing country such as Indonesia, especially in the infant to child, and vulnerable age (Setiadi, 2020). Kelurahan Sadeng (sub-district) is located in Kecamatan Gunungpati (district), Semarang City, Central Java. Geographically, the sub-district has an area of 153,425 Ha, with majority of the area consists of yard and rice fields. Kelurahan Sadeng has administrative borderlines, it is bordered by Kelurahan Kandri and Kelurahan Bambab Kerep...
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Exploring the Impact of AI Chatbots on Students’ Speaking Skills in EFL Learners: A Systematic Review
Rachmadani, Khulud Oktavia
; Musyafa`ah, Isna Ridhoatul
; Rachmadani, Asti Hijriatul Januanto
; Rachmadani, Ima Fitriyah
ETERNAL: English Teaching Journal
Vol 17
, No 1
(2026)
AI chatbot is one of the latest technologies in solving EFL students' problems with speaking anxiety and limited speaking practice. In this study, we conduct a Systematic Literature Review for the investigation of the effect of using AI chatbots on EFL students' speaking skills and learners' perceptions toward the use of AI chatbots in speaking skill improvement. We followed the SALSA framework, which includes Search, Appraisal, Synthesis, and Analysis to direct our work. We searched Lens.org an...
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Flexible Work Arrangements and Employee Outcomes: Evidence from a Systematic Literature Review
Proceeding. of The International Conference on Business and Economics
Vol 4
, No 1
(2026)
Flexible work arrangements (FWAs) have gained increasing attention in contemporary organizations as a strategy to enhance employee-related outcomes in dynamic work environments. This study aims to synthesize empirical evidence on the relationship between flexible work arrangements and employee outcomes through a Systematic Literature Review (SLR) guided by the PRISMA framework. A structured literature search initially identified 200 records, of which 117 peer-reviewed journal articles were retai...
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Ethnocentrism in Multinational Corporations: A Bibliometric Mapping of Cross-Cultural Management and Workforce Diversity Studies
Proceeding. of The International Conference on Business and Economics
Vol 4
, No 1
(2026)
This study explores the intellectual structure and research trends surrounding ethnocentrism in multinational corporations (MNCs) through a bibliometric mapping approach, with particular attention to cross-cultural management and workforce diversity studies. An initial dataset of 200 records was retrieved using Publish or Perish from Google Scholar and Crossref, of which 96 peer-reviewed journal articles published between 2020 and 2025 were retained following a PRISMA guided screening process. B...
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The Effect of Digital Financial Literacy and Economic Stress on Household Financial Management Quality with Self-Control as a Mediating Variable
Proceeding. of The International Conference on Business and Economics
Vol 4
, No 1
(2026)
This study aims to analyze the effect of digital financial literacy and economic stress on household financial management quality, with self-control as an intervening variable. This research adopts a quantitative approach using Partial Least Square–Structural Equation Modeling (PLS-SEM). Data were collected through questionnaires distributed to household respondents and analyzed using SmartPLS. The results indicate that digital financial literacy has a positive and significant effect on househol...
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