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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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The Role of the Republic of Indonesia Maritime Security Agency Sambas Station in Monitoring the Indonesia-Malaysia Border Sea Area in West Kalimantan
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2025)
This research analyzes the role of the Indonesian Maritime Security Agency (Bakamla RI) in monitoring the Indonesia-Malaysia border maritime area in West Kalimantan based on in-depth interviews with Bakamla personnel at Sambas Station. This study integrates primary and secondary data to understand the mechanisms of monitoring, patrolling, and inter-agency coordination. The results show that Bakamla plays a significant role in early detection and security patrols, but still faces obstacles such a...
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The Transformative Power of Literature: English Lecturers’ Views on Fostering Ecoliteracy in Higher Education
International Journal of English Linguistic, Literature, and Education
Vol 7
, No 2
(2025)
This study explores English lecturers’ perceptions, experiences, and challenges in implementing literature infused with ecoliteracy in English language teaching at the higher education level. As environmental issues become increasingly critical, fostering ecoliteracy has emerged as a key educational objective. Using a qualitative research design, the study employed semi-structured interviews with three English lecturers at MNC University, an institution committed to sustainability and interdisci...
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Peran Perguruan Tinggi dan BUMDes dalam Pelatihan Pemasaran Online di Kalangan Kelompok Pengrajin Batik Tulis Girilayu
Wijaya, Mahendra
; Pujihartati, Sri Hilmi
; Sudarsana
; Adi, Yustia Atsanatrilova
; Putri, Alfina Ananda
; Azzahro, Fatimah
; Fatimah, Luthfi
; Nugraheni, Sekar Ayu
; Andira, Dinda
Educate: Journal of Community Service in Education
Vol 5
, No 2
(2025)
Peran Perguruan Tinggi dan BUMDes Giri Makmur untuk mendukung kegiatan usaha batik tulis dalam menghadapi krisis ekonomi di Desa Wisata Girilayu adalah dengan melakukan pelatihan pemasaran online. Perguruan Tinggi dan BUMDes sebagai fasilitator edukasi pemasaran online dan sasarannya adalah dua belas kelompok pengrajin batik tulis. Peserta pelatihan kelompok pengrajin batik menggunakan teknologi handphone dan laptop. Kegiatan ini bertujuan untuk mengedukasi kelompok pengrajin batik tulis agar ma...
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Students’ Perceptions toward the Use of English Songs in English Language Learning
Sinar Dunia: Jurnal Riset Sosial Humaniora dan Ilmu Pendidikan
Vol 4
, No 4
(2025)
English songs have become an engaging and effective medium for learning English, offering benefits in vocabulary retention, listening comprehension, and pronunciation practice. This study explores students’ perceptions of using English songs in English language learning through a qualitative descriptive approach. Five ninth-grade students from MTS NWDI Darul Muttaqin participated in semi-structured interviews, sharing their experiences and opinions on learning with songs. The findings show that...
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Sinergi Budaya Literasi dan Media Sosial dalam Transformasi Budaya Bangsa di Era Digital
Dewi Ranti Lailatulfitroh
; Ervia Rizqi Fahriani
; Febriah Ayu Wardani
; Finna Ayu Anggreni
; Fravangastha Hangyang
; Frizzy Leo Agustian
; Irine Paskhalita Diandra
Populer: Jurnal Penelitian Mahasiswa
Vol 4
, No 4
(2025)
The development of digital technology has brought about significant changes in the way society constructs identity and interprets culture. This study aims to examine how cultural literacy and social media use influence each other in the process of cultural transformation in Indonesia. The research was conducted using a qualitative descriptive approach through a review of various relevant literature sources. The results indicate that the flood of unfiltered digital information often leads to misu...
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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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Efektivitas Partisipasi Masyarakat dalam Musyawarah Perencanaan Pembangunan Desa (MUSRENBANGDES) untuk Kualitas Pembangunan Desa Tambak Kalisogo Kecamatan Jabon Kabupaten Sidoarjo
Sosio Dialektika : Jurnal Ilmu Sosial Humaniora
Vol 10
, No 2
(2025)
Penelitian ini meingkaji efektivitas partisipasi masyarakat dalam Musyawarah Perencanaan Pembangunan Desa Tambak Kalisogo (Musrenbangdes) dan dampaknya terhadap kualitas pembangunan di Desa Tambak Kalisogo, Kecamatan Jabon, Kabupaten Sidoarjo. Menggunakan metode kualitatif deskriptif melalui wawancara, observasi, dan dokumentasi, data dianalisis dengan model interaktif Miles dan Huberman. Hasilnya menunjukkan bahwa partisipasi tercermin melalui tiga indikator:...
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Student Essay Assessment System in Islamic Education: The Use of Conventional Methods and Web-Based Application Assistance
Supratama, Riky
; Nashihin, Husna
; Indahsari , Henik Nur
; Wahyuni, Dina Auliatil
; Dewi Fadilah, Hanura
Jurnal Progress: Wahana kreativitas dan Intelektualitas
Vol 13
, No 2
(2025)
This study aims to analyze the student essay assessment system in Islamic Religious Education, focusing on the use of conventional methods and web-based application support. A qualitative approach with a comparative study design was employed. Data were collected through interviews with Islamic Education teachers of Grade XI at SMKN Muhammadiyah 1 Yogyakarta, which utilizes the Broexam Unlock examination application. Teachers play a crucial role in enhancing assessment competencies, including pre...
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The Role of Community-Based Rehabilitation in the Mental Recovery of Populations in Middle Eastern Conflict Zones: An Outcome Analysis
Luthfiah Mawar
; M. Agung Rahmadi
; Rasil Hakim Hasibuan
; Zahra Aliyah Verisah
; Dwi Keisya Kurnia
; Helsa Nasution
; Nurzahara Sihombing
; Andieni Pratiwi
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
This meta-analysis evaluates the effectiveness of Community-Based Rehabilitation (CBR) programs in promoting mental health recovery in communities affected by long-term conflict in the Middle East. Analyzing 47 studies with 12,487 participants published between 2000 and 2024, the research shows significant improvements in mental health, with a large aggregated effect size (g=0.83, 95% CI [0.76, 0.90]). Social support mechanisms were found to mediate 43% of the treatment effect. This study also h...
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