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Pengaruh Sales Growth, Capital Intensity, Earnings Management Terhadap Tax Avoidance: Moderasi Company Size
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data r...
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Peran PPAT Dalam Penyelesaian Sengketa Non Litigasi Tumpang Tindih Penetapan Tanda Batas Tanah Untuk Pendaftaran Tanah Pertama Kali di Kantor Pertanahan Kabupaten Purbalingga
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2025)
Land registration is a very important thing to get legal certainty regarding someone's land ownership, especially with the rampant news of land mafia cases, land grabbing, and the issue of abandoned and unregistered land will be taken by the State, which actually needs to be further deepened in its understanding about the takeover of abandoned land by the state so that it does not become a Hoax news. These issues have succeeded in making people begin to realize the importance of registering thei...
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Service Quality On User Satisfaction With The MyTelkomsel E-Service Mobile Application
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
This study aims to gain an in-depth understanding of the influence of user experience and e-service quality on user satisfaction with the MyTelkomsel mobile application. This research was conducted using a descriptive qualitative method along with data collection techniques in the form of semi-structured interviews and direct observation of active users of the MyTelkomsel application in the city of Medan. Data was obtained from 10 informants selected using purposive sampling techniques, supporte...
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Sistem Pengarsipan Dan Monitoring Surat Menyurat Di Dinas Pendidikan Gresik
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
The manual archiving process within the Gresik Education Office continues to encounter significant challenges, including difficulties in correspondence tracking, document misplacement, and inefficiencies in disposition management. To address these issues, this study proposes the design and implementation of a Web-Based Archiving and Correspondence Monitoring System developed using the Waterfall methodology. The system aims to facilitate the digital transformation of administrative correspondence...
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Sejarah Gerakan Sosial Keagamaan di Indonesia Melalui Kiprah Muhammadiyah dan Nahdlatul Ulama
Keraton: Journal of History Education and Culture
Vol 7
, No 2
(2025)
This study examines the historical role of Muhammadiyah and Nahdlatul Ulama,the two largest socio-religious organizations in Indonesia, which have significantlyshaped the country’s religious landscape and social development since the earlytwentieth century. Rooted in the social reality that both organizations operatethrough extensive networks of education, religious outreach, and communityservices. This research aims to describe their historical origins, patterns ofmovement, and contributions to...
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PENGUATAN EKONOMI RUMAH TANGGA PKK DESA MLIWIS MELALUI PROGRAM PEMANFAATAN LIMBAH MENJADI KARBOL ECO-ENZYME
Ega Nanda Okta Athalia
; Megna Oktavia
; Eleri Febriana Vinsensia
; Erika Marsha Helena
; Riana Rachmawati Dewi
Jurnal Pengabdian kepada Masyarakat Sidoluhur
Vol 5
, No 02
(2025)
Program Penguatan Ekonomi Rumah Tangga PKK Desa Mliwis melalui pemanfaatan limbah rumah tangga menjadi karbol eco-enzyme yang didanai oleh Belmawa, Kemendiktisaintek dilaksanakan sebagai bentuk pengabdian kepada masyarakat dalam rangka meningkatkan pengetahuan dan keterampilan ibu rumah tangga dalam mengelola limbah rumah tangga. Kegiatan dilaksanakan pada periode Juli–November 2025 dengan tahapan sosialisasi, pelatihan dan pendampingan, serta evaluasi. Metode yang digunakan meliputi pelat...
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SOSIALISASI DAN PRAKTIK PEMBUATAN MINERAL BLOK PADA KELOMPOK TANI DESA WONODOYO
Aziiz Duta Wicaksana
; Akhmad Hakiim aulana Rizky2
; Muhammad Fajar Apriyanto
; Wahyu Febriyanto
; Muhammad Faiqh Subeki
; Sri Hartanti
; Cindy Khansa Ma’unah
; Esti Nurwahyuningsih
; Ristania Saputri
; Puji Lestari
; Andayania Febriyanti
; Srie Juli Rachmawatie
Jurnal Pengabdian kepada Masyarakat Sidoluhur
Vol 5
, No 02
(2025)
Mineral blok merupakan suplemen pakan ternak yang mengandung mineral dan vitamin esensial untuk meningkatkan produktivitas ternak ruminansia. Kelompok tani di Desa Wonodoyo menghadapi permasalahan ketergantungan pada pakan komersial yang mahal dan keterbatasan pengetahuan tentang pembuatan pakan suplemen mandiri. Kegiatan pengabdian ini bertujuan memberikan pengetahuan dan keterampilan praktis kepada kelompok tani dalam pembuatan mineral blok sebagai upaya meningkatkan efisiensi pakan dan produk...
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The Influence of animated videos using plotagon and canva on quadratic function materialon students' conceptual understanding
AKSIOMA : Jurnal Matematika dan Pendidikan Matematika
Vol 16
, No 3
(2025)
The main problem in mathematics learning at the high school level, especially in quadratic function material, is the low level of students' conceptual understanding. The purpose of this scientific study is to determine the significant effect of using animatestudy used a quantitative approach using an experimental method with a pretest-posttest cd video media created with the help of Plotagon and Canva on quadratic function material on high school students' conceptual understanding abilities. Thi...
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Benchmarking Graphics Rendering Capabilities: Java Processing vs. P5.js
Firdaus, Muhammad Bambang
; Darma, Adi Surya
; Arifin, Zainal
; Anam, M. Khairul
; Halim, Muhammad Yusuf
; Yunianta, Arda
Advance Sustainable Science, Engineering and Technology
Vol 8
, No 1
(2025)
Rendering efficiency is a critical factor in cross-platform animation development. This study benchmarks the performance of Java Processing and P5.js by measuring frame rates and frame counts across six heterogeneous computing devices for 2D and 3D animation tasks. Each benchmark was executed under standardized conditions for 60 seconds, and performance data were collected at fixed intervals. Results indicate that Java Processing consistently achieves higher rendering efficiency, with up to 313%...
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Influence of Mixing Time on the Hardness and Structure of Local Clay-Based Crucibles
Rusiyanto
; Rifky Ismail
; Athanasius Priharyoto Bayuseno
; Daffa Agya Mahardika
; Fitriyana, Deni Fajar
; Wirawan Sumbodo
; Aldias Bahatmaka
Advance Sustainable Science, Engineering and Technology
Vol 8
, No 1
(2025)
Although clay crucibles are frequently utilized in regional industries, their inadequate mechanical strength often causes durability issues. This study investigates the influence of mixing duration on the Vickers hardness and macrostructure of crucibles composed of local clay, kaolin, and molasses. The composition was made up of 47.5% clay, 47.5% kaolin, and 5% molasses as a binder, with 15% water added relative to the total weight. Durations of 15, 30, and 45 minutes were evaluated to determine...
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