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Menampilkan 421–430 dari 1762 artikel
EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FINANCIAL REPORTING TIMELINESS WITH OPERATIONAL COMPLEXITY AS MODERATOR
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 1
(2025)
The punctuality of financial reporting plays a crucial role for stakeholders in making well-informed and timely decisions, particularly for publicly traded companies. This research investigates the influence of tax avoidance and profitability on financial reporting timeliness, and explores whether operational complexity acts as a moderating factor in the relationship between tax avoidance and timely reporting. The study focuses on manufacturing firms within the basic and chemical industry sector...
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Optimalisasi UMKM Cepoko Melalui Pendampingan Legalitas, Sertifikasi Halal, dan Desain Kemasan
Faizal Rangga Hadi Saputra
; Dafa Arinda
; Nala Rosyadia
; Nurul Hidayatul Isnaeni
; Luthfia Arifatul Aulia
; Ridwan Pangestu Bagaskoro
; Muhammad Laksamana Lucky
; Elvira Hera Kusumaningrum
; Tiyanto Dwi Zafaron
; Fatia Nurul Azhar
; Muna Ulia Najibah
; Rita Dwi Ratnani
Palawa: Jurnal Pengabdian Kepada Masyarakat
Vol 4
, No 1
(2025)
Kegiatan pengabdian masyarakat ini dilaksanakan di Kelurahan Cepoko, Kecamatan Gunungpati, yang memiliki potensi besar dalam pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM). UMKM berperan penting dalam memperkuat ekonomi lokal, menciptakan lapangan kerja, dan mendorong kemandirian masyarakat, sekaligus mendukung pencapaian Sustainable Development Goals (SDGs). Melalui program Kuliah Kerja Nyata (KKN) Universitas Wahid Hasyim, kegiatan ini bertujuan mendampingi pelaku UMKM dalam meningkatkan...
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Sistem Kontrol Suhu Infant Warmer Menggunakan Metode PID (Proportional, Integral, Derivative)
Journal of Health Technology and Public Health
Vol 2
, No 2
(2025)
The common issue faced by newborn babies is their difficulty in regulating body temperature with their environment. This often leads to hypothermia, which is a significant cause of mortality in newborns. Therefore, biomedical equipment that can regulate temperature in the newborn environment is crucial. In the design and development research of an Infant Warmer Temperature Control System using the PID method, key components include the Atmega328P microcontroller, a Skin Sensor for monitoring bab...
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Pendampingan Penyusunan Laporan Keuangan BUMDesa Bersama di Kabupaten Karanganyar
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 1
(2025)
Village-Owned Enterprises (BUMDesa) are business entities owned and managed by villages together with village communities with the aim of increasing independence, togetherness, and mutual cooperation. However, BUMDes still faces various technical and operational obstacles, especially in the preparation of good and correct financial statements. In fact, financial statements are official documents that contain information about the financial position of BUMDes in a certain period to provide an acc...
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Pendampingan Hukum Investasi Ilegal Di Desa Cangkring Kabupaten Wonogiri
Kurniawan, Itok Dwi
; Rustamaji, Muhammad
; Septiningsih, Ismawati
; Santoso, Bambang
; Aldyan, Arsyad
; Adhliyati, Zakki
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 1
(2025)
Technological advancements have driven the growth of the financial industry in Indonesia. A more complex financial system provides benefits but also raises issues, such as the rise of illegal investments by business entities without official authorization. Investment involves allocating capital with the expectation of future profits. The growing middle class and economic development in Cangkring Village have increased public interest in investing. Unfortunately, many are tempted by high returns...
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The Use of Nanosilica in Porous Asphalt Mixtures to Improve Mixture Performance
Media Komunikasi Dunia Ilmu Sipil
Vol 7
, No 1
(2025)
The use of nanosilica in porous asphalt mixtures has become a major concern in research to improve the performance of asphalt mixtures. Nanosilica has the potential to improve the mechanical and rheological properties of mixtures, increase resistance to permanent death, and improve permeability and structural stability. This study was carried out using a literature reflection method (literature review) of relevant previous research to understand the impact of nanosilica on porous asphalt mixture...
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Evaluation of Slope Stability Using Limit Equilibrium Method on Waridin River
Media Komunikasi Dunia Ilmu Sipil
Vol 7
, No 1
(2025)
Rivers play an important role in improving the welfare and quality of life of the Indonesian people. In addition, rivers can also cause flooding. The Waridin River is one of the rivers in the Kendal regency area. Flooding is an event where inundation occurs in a flat area around the river due to the overflow of water that the river cannot accommodate. To overcome the flood problem, the addition of parapets and the normalization of the river were carried out. For this reason, it is necessary to a...
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Implementation of the K-Nearest Neighbor (KNN) Algorithm in Handwritten Digit Pattern Recognition Using the Zoning Method
asmaraloka, afilda maharani
; Asmaraloka, Afilda Maharani
; Nisa, Kharisatun
; Hermansyah, Muhammad Ardi
; Saputra, Fikri Hamdhan Dwi
; Setiawan, Arif
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 2
(2025)
Handwritten digit recognition is one of the key challenges in the field of digital image processing and artificial intelligence, with significant potential in various applications such as automatic form input systems, handwritten data correction, and attendance systems based on handwriting. This study aims to develop a web-based information system capable of automatically recognizing handwritten digits using the K-Nearest Neighbors (KNN) classification method. The system is designed through seve...
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Analyzing Amethyst Crystal Stones at the Bandung Geology Museum
An International Journal Tourism and Community Review
Vol 2
, No 2
(2025)
Amethyst crystal is one type of rock that is widely studied in the field of geology, especially because of its beauty and interesting formation process. Amethyst is a variety of quartz mineral (SiO2) that is purple in color due to the presence of oxidized iron ions. As a mineral that is often used in jewelry, amethyst also has high economic value. The Geological Museum often displays amethyst crystals to provide more insight into the geological processes that occur beneath the earth's surface an...
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DAMPAK KUALITAS PRODUK, CITRA MEREK, DAN HARGA TERHADAP LOYALITAS KONSUMEN MELALUI KEPUASAN: (Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Pengguna Laptop Acer)
Jurnal Manajemen Sosial Ekonomi
Vol 5
, No 1
(2025)
This study examines the effect of product quality, brand image, and price on consumer loyalty through satisfaction in students using Acer laptops at Dian Nuswantoro University. Data were collected from 115 respondents and analyzed using PLS-SEM through SmartPLS 4.0 software. The results show that product quality and brand image have a positive and significant effect on satisfaction, while price does not have a significant effect on satisfaction. On the other hand, only brand image and consumer s...
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