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Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Return on Assets (ROA), dan Enterprise Resource Planning (ERP) Terhadap Penghindaran Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple li...
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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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Analisis Perilaku Lentur Balok Beton Bertulang Dengan Tulangan Glass Fiber Reinforced Polymer
Aldhino Septian Yoga Utama
; Pangestu, Agam
; Fajar Fisabilillah, Rafli
; Aufa Azmi Thahir, Muhammad
; Kanti Pangestuti, Endah
; Kusuma Anggraini, Nurti
Jurnal Teknik Sipil
Vol 18
, No 2
(2025)
Penelitian ini menganalisis perilaku lentur balok beton bertulang dengan tulangan Glass Fiber Reinforced Polymer (GFRP) dibandingkan tulangan baja konvensional, ditinjau dari beban maksimum, lendutan maksimum, dan pola keruntuhan. Pengujian eksperimental dilakukan pada balok beton mutu K-225 berdimensi 150 × 150 × 600 mm menggunakan metode pembebanan dua titik. Benda uji terdiri atas balok kontrol (BKA dan BKB) serta balok variasi (BVA dan BVB). Hasil pengujian menunjukkan bahwa balok bertulanga...
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Penguatan Literasi Sosio-Emosional Siswa SMK melalui Implementasi Program Roots untuk Mencegah Cyberbullying
Sari, Nina Permata
; Setiawan, Muhammad Andri
; Makaria, Eklys Cheseda
; Putro, Hendro Yulius Suryo
; Nada, Hana Qatrun
; Arridho, Nailah
Buletin KKN Pendidikan
Vol 7
, No 2
(2025)
Cyberbullying merupakan salah satu permasalahan serius dalam ekosistem pendidikan modern yang berdampak pada kesehatan mental, interaksi sosial, dan iklim belajar siswa, khususnya di kalangan remaja pengguna aktif media sosial. Permasalahan ini menjadi semakin kompleks di lingkungan sekolah kawasan lahan basah, di mana peningkatan penggunaan teknologi digital belum sepenuhnya diimbangi dengan literasi digital dan penguatan karakter sosial-emosional siswa. Kegiatan pengabdian kepada masyarakat in...
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Pendampingan Pembelajaran Kelas Rangkap melalui Pemanfaatan Game Edukatif Blooket di Sanggar Bimbingan Malaysia
Buletin KKN Pendidikan
Vol 7
, No 2
(2025)
Pemanfaatan media pembelajaran berbasis game edukatif merupakan salah satu inovasi yang relevan untuk menjawab tantangan pembelajaran di era digital, khususnya pada kondisi kelas rangkap dengan keterbatasan sumber daya. Media game edukatif berfungsi sebagai alat pedagogis yang mampu meningkatkan motivasi belajar dan keefektifan proses pembelajaran. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendeskripsikan penerapan media pembelajaran game edukatif Blooket dalam meningkatkan motiv...
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Sistem Rekomendasi Snack and Beverages Menggunakan Metode Item Based Collaboration Filtering
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 2
(2025)
In today's digital era, recommendation systems have become an integral part of supporting consumer purchasing decisions, including in the food and beverage industry. This study aims to develop a product recommendation system for snacks and beverages using the item-based collaborative filtering method. This method was chosen due to its ability to handle large-scale user and product data, as well as its efficiency in providing relevant recommendations based on user consumption patterns. In this st...
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Rancang Bangun Sistem Informasi Arsip Dokumen Impor Berbasis Web PT Petrokimia Gresik
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 6
, No 2
(2025)
The rapid development of information technology has encouraged organizations to implement computerized systems to improve document management efficiency and security. At PT Petrokimia Gresik, import document archiving was previously conducted using Google Drive and physical storage, which caused issues such as limited access control, risk of data loss, and slow document retrieval during audits. This study aims to design and develop a web-based Import Document Archiving Information System using t...
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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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