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Peran Konsultan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak atas Kenaikan Tarif PPN : Atribusi Perilaku
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structure...
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Pengaruh Sertifikasi Halal, Produk dan Religius Terhadap Persepsi Mahasiswa Ekonomi Syariah IAIN Pontianak Pada Produk Pro Israel
HATTA: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study aims to identify: 1) The effect of halal certification on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 2) The effect of the product on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 3) The effect of religiosity on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. The method used in this research empl...
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Peningkatan Kompetensi Profesional Guru PAUD Melalui Penerapan Media Storybook Berbasis Augmented Reality
Dyah Sulistyaningrum Indrawati, Cicilia
; Subarno, Anton
; Risanti Langgi, Novedi
; Berdha Krismona, Elwas
; Ridhani, Jovita
Jurnal Pengabdian Teknologi Tepat Guna
Vol 6
, No 3
(2025)
The community service program aims to improve the professional competence of PAUD teachers in providing financial education to early childhood students. The training was conducted in three stages: pre-training, implementation, and evaluation. The training activities were carried out by providing materials related to financial education, learning models and methods, learning media, and practical use of AR-based storybooks for financial education learning at the PAUD level. The three-day training...
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Pengaruh Diferensiasi Produk, Promosi Media Sosial Dan Kualitas Pelayanan Terhadap Minat Pembelian di Tea Break Sambi Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of product differentiation, social media promotion, and service quality on consumer purchase intention at Tea Break Sambi Kediri. The research employed an associative quantitative approach using a survey method with questionnaires distributed to 88 respondents selected through an accidental sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with SPSS version 25....
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Faktor Pengaruh Kinerja Karyawan UD. Nur Amalina Kabupaten Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of leadership style, motivation, and work environment on employee performance at UD. Nur Amalina, Kediri Regency. The research employed a quantitative descriptive approach involving 38 employees as the total population, using a census sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression analysis with IBM SPSS version 25.0. The results reveal that leadership style, motivation,...
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SISTEM PAKAR DIAGNOSA PENYAKIT JAMUR (CRAYFISH PLAGUE) PADA LOBSTER AIR TAWAR MENGGUNAKAN METODE CERTAINTY FACTOR BERBASIS WEB
Pratiwi, Vivi Dian
; Nugroho, Didik
; Fitriasih, Sri Hariyati
; Remawati, Dwi
; universitas tiga serangkai
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN)
Vol 13
, No 2
(2025)
Crayfish plague, caused by the oomycete Aphanomyces astaci, is a deadly disease in crayfish/freshwater lobsters and poses a threat to lobster cultivation and sustainability. This study designed a web-based expert system to diagnose fungal disease (crayfish plague) in freshwater lobsters using the Certainty Factor (CF) method. Knowledge was gathered from observations at lobster farms and expert interviews. Seven symptoms were used and compiled as a rule base. The system was implemented using PHP...
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The Influence of Digital Learning Media in Stimulating Literacy Skills of Children Aged 5-6 Years
Paudia
Vol 14
, No 4
(2025)
Literacy development in children aged 5–6 is crucial for fostering cognitive growth, school readiness, and social competence. However, implementing effective literacy teaching strategies remains challenging in diverse educational settings. This study employs a Systematic Literature Review (SLR) to examine the impact of digital learning media on early childhood literacy, focusing on the competencies developed and factors influencing effectiveness. Analysis of 34 selected studies reveals that digi...
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Analisis Pengaruh Debt Maturity dan Cash Holding terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening : Studi Kasus pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2023
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
This study aims to examine and analyze the influence of debt maturity and cash holding on dividend policy, the effect of debt maturity and cash holdings on company value, and the effect of debt maturity and cash holdings on company value through dividend policies in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique uses the purposive sampling method. Secondary data was obtained from the annual financial statements. The data analy...
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PENGARUH PEMBERIAN NEURODYNAMIC TECHNIQUES DAN TENDON GLIDING EXERCISES PADA PASIEN CARPAL TUNNEL SYNDROME : CASE REPORT
Physio Journal
Vol 5
, No 2
(2025)
Latar Belakang: Tangan merupakan salah satu anggota gerak tubuh yang kompleks dan memiliki fungsi penting dalam aktivitas sehari-hari. Carpal Tunnel Syndrome merupakan kumpulan gejala seperti nyeri, kesemutan, dan baal pada pergelangan tangan akibat kompresi persisten nervus medianus saat melewati terowongan carpal di pergelangan tangan dan lengan bawah. Pemberian NT dan TGE bertujuan untuk memberikan efek pengurangan inflamasi atau edema dan nyeri pada saluran carpal sehingga dapat meningkatkan...
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PENGARUH PERMAINAN TRADISIONAL ENGKLEK TERHADAP PERKEMBANGAN MOTORIK KASAR ANAK USIA 4-5 TAHUN
Physio Journal
Vol 5
, No 2
(2025)
Latar belakang: Permainan engklek adalah sebuah game lompatan pada bidang datar yang digambar ditanah berbentuk kotak – kotak anak lompat dari satu kotak ke kotak lainnya dengan satu kaki permainan biasanya dimainkan dan dilakukan oleh 2-5 anak. Permainan engklek ternyata memiliki banyak manfaat salah satunya dapat mengembangkan aspek motorik kasar anak yang dimana motorik kasar anak ini sangat berpengaruh pada perkembangan. Sehingga, semakin dini pemberian stimulasi maka semakin bagus untuk kog...
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