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THE EFFECT OF CAPITAL INTENSITY, INVENTORY INTENSITY, AND DEBT COVENANT ON TAX AVOIDANCE WITH SALES GROWTH AS A MODERATING VARIABLE
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 2
(2025)
This study aims to analyze the influence of Capital Intensity, Inventory Intensity, and Debt Covenants on Tax Avoidance, with Sales Growth as a moderating variable. The research was conducted by analyzing the financial statements of Property & Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) from the official website of the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample used in this study consisted of 40 companies, with the sampling method employ...
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TERAPI SENI SEBAGAI CARA UNTUK MENINGKATKAN EMOSI POSITIF ORANG LANJUT USIA YANG TINGGAL DI PANTI LANSIA
Ajisuksmo, Clara R.P.
; Puspasari, Anita
; Erianti, Dela
; Maharani Dewanti , Dhea
; Parera , Raul Julio
; Gunawan , Angelina
; Sabbathya , Sandrina
; Widayanti, Anindha
; Sugito , Irene Betzy
; Rosario , Teressa M.
; Soge , Yeremias S.I.
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 9
, No 2
(2025)
This community service activity aims to increase the positive emotions of the elderly living in elderly homes. Previous studies have reported that changes in the physical, psychological, cognitive, and social functions of the elderly affect their mental health. Elderly experience stress, anxiety, and depression due to the changes that occur to them. Therefore, the elderly should live with their families since they need support from the family members. However, there are elderly people who are en...
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A Literature Review on the Effectiveness of Interactive Media in Elementary School Science Learning
Indonesian Journal of Instructional Media and Model
Vol 7
, No 2
(2025)
The use of interactive media has emerged as a viable way to improve the efficacy of science education. However, the use of various interactive media needs to be analyzed in depth regarding its effectiveness. This study aims to analyze the effectiveness of various interactive media created and used in science teaching in elementary schools over the past five years is the purpose of this study. The research method used is literature review analysis through several related research publications pub...
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GERAKAN REMAJA MINUM TABLET TAMBAH DARAH UNTUK MENCEGAH ANEMIA (GEMA GEMIA) DENGAN METODE KAP DI SMPS MITRA JEMBER
Luthviatin, Novia
; Erik Gunawan
; Fenny Gita Lestari Putri
; Syintia Dwi Pramesti
; Anggita Rizky Suci Irawan
; Wahyu Dwi Lukita
; Adinda Tira Octavia
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 9
, No 2
(2025)
Anemia in adolescents is a global health problem, especially in developing countries. Teenage girls are more susceptible to anemia because they experience menstruation every month, which causes them to lose significant amounts of blood. Anemia can affect student learning achievement. The outreach activity of the Youth Movement to Routinely Take Blood Supplement Tablets (TTD) to Prevent Anemia (Gema Gemia) to 35 female students of SMPS Mitra Jember was carried out using the health education metho...
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OPTIMALISASI PENGETAHUAN MELALUI EDUKASI PENYAKIT HIPERTENSI DI DESA SEPABATU
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 9
, No 2
(2025)
Hypertension is one of the most common non-infectious diseases throughout the world with a prevalence that continues to increase every year. Hypertension will cause various complications such as stroke, kidney failure, cardiac hypertrophy, myocardial infarction and heart failure. One of the possible ways to treat the complications of hypertension by providing education. This activity aims to increase public knowledge about hypertension. This activity was carried out through a method of health ed...
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PENERAPAN APLIKASI CERDAS PENCEGAHAN STUNTING DI POSYANDU ARUMDALU DESA SANGGRAHAN GROGOL SUKOHARJO
Sari, Devi Pramita
; Widodo, Sri
; Mustofa, Khoirul
; Januar Isnaini, Vina
; Muhammad Darmawan, Diki
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 9
, No 2
(2025)
Stunting is a condition of failure to achieve normal growth due to poor nutritional status over a long period of time. The purpose of this Community Service Program is to increase the knowledge of stunting cadres through smart applications for stunting prevention. This is the basis for community service with the title "PKM Implementation of Smart Applications for Stunting Prevention at the Arumdalu Integrated Health Post (Posyandu) in Sanggrahan Village, Grogol, Sukoharjo". The activity stages b...
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Pengaruh Motivasi Kerja Terhadap Kinerja Pegawai pada PT. BPR Sentral Arta Asia Kota Lumajang
DHARMA EKONOMI
(2025)
This study aims to analyze the influence of work motivation on the performance of employees at PT BPR Sentral Arta Asia (SAA) in Lumajang City, East Java. In the context of an increasingly competitive banking industry, companies require human resources who are not only competent but also possess strong internal and external drive to achieve organizational goals. This research employed a quantitative approach with a sample of 45 employees selected randomly. Data were collected through observation...
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Review Article: Manajemen Terapi Farmakologi dan Non Farmakologi pada Pasien Hipertensi
Artini, Putu Wina Widya
; Rosita, Melia Eka
; Purba, Kristina Mahdalena
; Giban, Natalia
; Kobak, Yosua Yahuli
Kunir: Jurnal Farmasi Indonesia
Vol 3
, No 2
(2025)
Hipertensi ialah kondisi dimana terjadi peningkatan tekanan darah secara kronis (dalam kurun waktu yang lama) yang dapat menyebabkan kesakitan pada seseorang dan bahkan menyebabkan kematian. Seseorang dapat disebut hipertensi jika di dapatkan tekanan darah sistolik > 140 mmHg dan diastolik > 90 mmHg (Yeyeh, 2010). Tekanan darah yang terlalu tinggi dapat menyebabkan penyakit degeneratif seperti retinopati, penebalan dinding jantung, kerusakan ginjal, jantung koroner, pecahnya pembuluh darah...
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Review Article: Pelayanan Farmasi Klinik di Apotek Berdasarkan Permenkes Nomor 73 Tahun 2016 di Indonesia
Kunir: Jurnal Farmasi Indonesia
Vol 3
, No 2
(2025)
Pelayanan farmasi klinik di apotek merupakan aspek integral dari sistem pelayanan kesehatan yang bertujuan untuk memastikan penggunaan obat yang rasional dan aman bagi pasien. Peran apoteker meliputi pengkajian resep, dispensing, pelayanan informasi obat, konseling, pemantauan terapi obat, serta monitoring efek samping obat. Penelitian ini bertujuan untuk mengevaluasi dan meningkatkan penerapan pelayanan farmasi klinik di apotek agar sesuai dengan standar yang ditetapkan. Metode yang digunakan d...
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Tingkat Pengetahuan Masyarakat Tentang Obat Tradisional di Desa Temenggungan Kecamatan Cepu Kabupaten Blora
Kunir: Jurnal Farmasi Indonesia
Vol 3
, No 2
(2025)
Penggunaan obat tradisional masih menjadi bagian penting dari praktik kesehatan masyarakat di pedesaan Indonesia, namun pemahaman terkait aspek keamanan, batas konsumsi, dan regulasi masih terbatas. Penelitian ini bertujuan mengukur tingkat pengetahuan masyarakat Desa Temenggungan tentang obat tradisional serta hubungan karakteristik responden terhadap tingkat pengetahuan tersebut. Penelitian kuantitatif dengan desain analitik korelasi ini melibatkan 89 responden yang dipilih secara purposive da...
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