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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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Unpacking Gentrification Attributes in Diverse Geographies: A Systematic Literature Review from Indonesia
Forum Geografi
Vol 40
, No 1
(2026)
Gentrification is identified as a transformative process, which involves major social and spatial transformations that take place either rapidly or gradually in various geographical contexts. Whereas many studies have elaborated on gentrification on a global basis, only a few have systematically analyzed its attributes with regard to specific geographic contexts. Consequently, this study aims to analyze the attributes of gentrification within urban, rural and transitional areas in Indonesia thro...
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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 Synergy of Humanistic and Transformational Leadership in Building Adaptability and Digital Competence of Civil Servants
Proceeding. of The International Conference on Business and Economics
Vol 4
, No 1
(2026)
The purpose of this study is to analyze the synergy of humanistic and transformational leadership in building adaptability and digital competence of civil servants in the era of digital transformation. The research uses a narrative literature review approach by analyzing various literature from leading academic databases. The findings indicate that humanistic leadership creates a psychological foundation through empathy, respect for individual dignity, and psychological safety that facilitates c...
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From Institutional Sustainability to Human Behavioral Engagement: An Adaptive Governance Perspective in the Mining Sector – A Literature Review
Proceeding. of The International Conference on Business and Economics
Vol 4
, No 1
(2026)
The mining sector is widely recognized as a high-risk industry characterized by complex social, environmental, and organizational challenges. In response, sustainability governance in mining has predominantly relied on institutional mechanisms such as regulations, voluntary standards, and sustainability reporting frameworks. However, growing evidence indicates that these approaches often fail to generate substantive sustainability outcomes because they insufficiently address human and organizati...
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Performance Assessment of a Solar Water Pumping System Under High-Head Conditions in Sumba, Indonesia
Lontar Physics Today
Vol 5
, No 1
(2026)
A 2.4 kWp Solar Water Pumping System (SWPS) was installed in Kadaghu Tana, South West Sumba, to provide clean water from a total head of 115 m. The site receives 4.8-6.0 kWh/m2/day of solar irradiation. The system uses Photovoltaic (PV) modules connected to a Lorentz DC pump through an MPPT controller. Performance was evaluated through simulation and field monitoring. Key parameters assessed were flowrate, hydraulic energy, wire-to-water efficiency, motor efficiency, and daily pump operating hou...
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Tinjauan Literatur Sistematis: Pengaruh Media Edukatif Untuk Meningkatkan Literasi Numerasi Anak Usia Dini
Desniwati, Desniwati
; Zakirman, Zakirman
; Desniwati, Desniwati
; Mustapa, Noviana
; Tatminingsih, Sri
; Zakirman, Zakirman
Paudia
Vol 15
, No 1
(2026)
Literasi numerasi anak usia dini perlu diperkuat sejak awal karena menjadi fondasi berpikir kuantitatif untuk memahami bilangan, pola, dan pengambilan keputusan sederhana. Penelitian ini bertujuan meninjau secara sistematis kontribusi media edukatif terhadap literasi numerasi anak usia dini serta memetakan jenis media dan kondisi implementasi yang terkait dengan hasil yang lebih baik. Kajian dilakukan menggunakan kerangka PRISMA 2020 melalui tahap identifikasi, penyaringan, kelayakan, dan inklus...
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THE INFLUENCE OF PRODUCTION FACTORS ON THE INCOME OF DAIRY CATTLE FARMERS IN MALANG REGENCY
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 10
, No 1
(2026)
This study aims to analyze the effect of production factors on the income of dairy cattle farmers in Pandesari Village, Pujon Subdistrict, Malang Regency. The research utilized primary data collected through surveys of active dairy farmers and secondary data from relevant institutions. A multiple linear regression method was employed, with independent variables including the number of dairy cows, land area, labor, feed quantity, technology usage, and education level. The results revealed that th...
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The Implementation of Interactive Learning Media Pear Deck on Work and Energy to Improve Junior High School Students’ Critical Thinking Skills
Lontar Physics Today
Vol 5
, No 1
(2026)
This study aims to determine the effect of implementing interactive learning media based on Pear Deck on the critical thinking skills of eighth grade students on the topic of work and energy. Critical thinking skills are one of the higher-order thinking skills that are important to improve in science learning, but are still relatively low due to monotonous, non-interactive science learning. Although interactive digital learning media have been widely developed, studies on the effect of Pear Deck...
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Perancangan Motion Graphic sebagai Pengenalan Kain Tenun Lurik untuk Siswa SMK di Boyolali
Jurnal Asosiatif
Vol 5
, No 1
(2026)
This final project focuses on designing motion graphics to introduce vocational high school students to lurik woven fabric, especially the Tuluh Watu motif. This design is motivated by the low interest and limited understanding of the younger generation toward lurik fabric compared to batik, especially regarding traditional motifs, so media is needed to attract attention while conveying information clearly. The objective of the design is to produce a digital educational media that is modern, inf...
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