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Pengaruh Struktur Kepemilikan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested u...
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Pemberdayaan Ekonomi Pekerja Rokok Melalui Program Keterampilan Wirausaha untuk Meningkatkan Penghasilan Tambahan di Kecamatan Dawe Kudus
Perigel: Jurnal Penyuluhan Masyarakat Indonesia
Vol 4
, No 3
(2025)
The cigarette industry in Dawe District, Kudus, has been the backbone of the local economy for decades. However, this heavy dependence on a single industrial sector creates economic vulnerability, especially when production fluctuations or policy changes affect the tobacco industry. An economic empowerment program through agricultural entrepreneurship skills is highly relevant in this context. Modern agriculture using wick hydroponic technology and mini Nutrient Film Technique (NFT) offers an ap...
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Pengaruh Prinsip-Prinsip Etika Bisnis Islam dalam Transaksi Jual Beli Online pada Masyarakat Sumatera Selatan
Populer: Jurnal Penelitian Mahasiswa
Vol 4
, No 4
(2025)
This study analyzes the influence of Islamic business ethics principles on online buying and selling transactions in the predominantly Muslim community of South Sumatra. Using a quantitative approach through a survey of 200 respondents in Palembang with a Likert scale questionnaire, the data were analyzed using multiple linear regression with SPSS 26. The results showed that the principle of honesty (sidq) had the strongest significant influence (β = 0.029, p = 0.002), followed by unity (tawhid)...
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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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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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Pengaruh Pertumbuhan Aset, Struktur Modal, dan Struktur Aktiva Terhadap Profitabilitas Pada PT Astra Graphia Tbk Periode 2016-2023
Populer: Jurnal Penelitian Mahasiswa
Vol 4
, No 2
(2025)
This study aims to analyze the effect of asset growth, capital structure, and asset structure on the profitability of PT Astra Graphia Tbk during the period 2016–2023. The research employs a quantitative approach with a causal research design using secondary data derived from the company’s quarterly financial statements. A total of 32 quarterly observations were selected through purposive sampling. Profitability is measured using Return on Equity (ROE), while data analysis is conducted using mul...
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Pengaruh Service Quality, Store Atmosphere, dan Word of Mouth Terhadap Repurchase Intention di Batik Lochatara Kediri
Populer: Jurnal Penelitian Mahasiswa
Vol 4
, No 2
(2025)
This study aims to analyze the effect of service quality, store atmosphere, and word of mouth on repurchase intention of Batik Lochatara Kediri consumers. This research employs a quantitative approach with a causal associative design. Data were collected through questionnaires distributed to 96 respondents who are customers of Batik Lochatara Kediri, selected using accidental sampling. The research instrument was measured using a five-point Likert scale. Data analysis was conducted using multipl...
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CONGDARDIR: AN INNOVATIVE TRADITIONAL GAME-BASED MEDIUM TO ENHANCE HIGH SCHOOL STUDENTS SELF-AWARENESS
COUNSENESIA Indonesian Journal of Guidance and Counseling
Vol 6
, No 2
(2025)
This study aims to develop and examine the feasibility of a traditional game-based medium, derived from the game "congklak," named CONGDARDIR (Congklak Kesadaran Diri Congklak), as a tool in group counseling services to enhance high school students’ self-awareness. The research employed a R&D method using the ADDIE model, consisting of five stages: analyze, design, develop, implement, evaluate. The medium was validated by subject matter experts, media experts, and users (school counselors)...
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Perencanaan Anggaran Biaya Perbaikan Rumah Di Sekitar Hotel Sato Kabupaten Kudus
Jurnal Suara Pengabdian 45
Vol 4
, No 4
(2025)
Kegiatan ini merupakan bentuk implementasi peran serta dosen dan akademisi dalam memberikan kontribusi nyata kepada masyarakat, khususnya dalam membantu menyelesaikan permasalahan teknis yang timbul akibat dampak pembangunan. Melalui pendekatan teknik sipil, kegiatan ini bertujuan untuk memberikan informasi yang akurat dan terukur mengenai estimasi biaya perbaikan rumah warga yang terdampak dari pembangunan Hotel Sato, serta menjadi dasar pertimbangan bagi berbagai pihak dalam pengambilan keputu...
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Pengaruh Pertumbuhan Aset, Struktur Modal, dan Struktur Aktiva Terhadap Profitabilitas Pada PT Astra Graphia Tbk Periode 2016-2023
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 4
, No 3
(2025)
This study aims to analyze the effect of internal communication, teamwork, and knowledge sharing on employee performance at PT Citra Tani Sukses. The research employs a quantitative approach with a descriptive verification design. The population consists of 112 employees in the marketing division, and purposive sampling was applied to obtain 44 respondents who met the research criteria. Primary data were collected through a structured questionnaire using a five point Likert scale. Data analysis...
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