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Menampilkan 181–190 dari 2422 artikel
Peran Kualitas Audit dalam Memoderasi Pengaruh Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Audit Delay
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to analyze the effect of institutional ownership and firm size on auditdelay with audit quality as a moderating variable in 54 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a quantitative approach with panel regression analysis, The audit delay is calculated using the number of days between the end of the financial year and issuance date of the audited financial statements; Institutionelles Eigentum is calculated by percentage institut...
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Implementasi Spiritualitas Manajemen Keuangan dalam Pengelolaan Keuangan Biara Kongregasi PIJ Wairklau Maumere
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This research is a case study describing the implementation of spirituality in financial management at the Wairklau Congregation Monastery of PIJ Maumere. The objective is to evaluate the application of the values of simplicity, transparency, and responsibility in financial management. The research utilized qualitative methods with an ethnographic approach, incorporating interviews, observations, and document reviews. The findings show that spirituality in financial management is effectively imp...
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Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between...
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1 Sitasi
Kualitas Perairan Ditinjau Dari Sifat Fisika – Kimia dan Biologis Sungai Tapak Kelurahan Tugurejo Kota Semarang
Edubioprena - Jurnal Ilmiah Pendidikan Biologi, Biologi, & Bioentrepreneurship
Vol 2
, No 2
(2025)
Sungai Tapak merupakan sungai yang terletak di Tugurejo Kota Semarang, sungai Tapak memiliki peranan yang sangat penting dalam kehidupan sehari-hari. Dengan adanya beberapa aktivitas masyrakat di sekitar sungai Tapak seperti aktivitas nelayan, pabrik, dan pencemaran limbah rumah tangga yang menyebabkan sungai Tapak menglami pencemaran. Penelitian ini bertujuan untuk mengetahui kualitas perairan sungai ditinjau dari sifat fisika, kimia dan makrozoobentos. Penelitian ini di laksanakan di Tugurejo,...
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Peningkatan Kompetensi Profesional Guru PAUD Melalui Penerapan Media Storybook Berbasis Augmented Reality
Dyah Sulistyaningrum Indrawati, Cicilia
; Subarno, Anton
; Risanti Langgi, Novedi
; Berdha Krismona, Elwas
; Ridhani, Jovita
Jurnal Pengabdian Teknologi Tepat Guna
Vol 6
, No 3
(2025)
The community service program aims to improve the professional competence of PAUD teachers in providing financial education to early childhood students. The training was conducted in three stages: pre-training, implementation, and evaluation. The training activities were carried out by providing materials related to financial education, learning models and methods, learning media, and practical use of AR-based storybooks for financial education learning at the PAUD level. The three-day training...
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SISTEM PAKAR DIAGNOSA PENYAKIT JAMUR (CRAYFISH PLAGUE) PADA LOBSTER AIR TAWAR MENGGUNAKAN METODE CERTAINTY FACTOR BERBASIS WEB
Pratiwi, Vivi Dian
; Nugroho, Didik
; Fitriasih, Sri Hariyati
; Remawati, Dwi
; universitas tiga serangkai
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN)
Vol 13
, No 2
(2025)
Crayfish plague, caused by the oomycete Aphanomyces astaci, is a deadly disease in crayfish/freshwater lobsters and poses a threat to lobster cultivation and sustainability. This study designed a web-based expert system to diagnose fungal disease (crayfish plague) in freshwater lobsters using the Certainty Factor (CF) method. Knowledge was gathered from observations at lobster farms and expert interviews. Seven symptoms were used and compiled as a rule base. The system was implemented using PHP...
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PENGARUH PEMBERIAN NERVE AND TENDON GLIDING EXERCISE TERHADAP PENINGKATAN FUNGSIONAL HAND-WRIST PADA PENJAHIT DENGAN RISIKO CARPAL TUNNEL SYNDROME
Physio Journal
Vol 5
, No 2
(2025)
Latar Belakang: Carpal Tunnel Syndrome (CTS) memiliki keterkaitan erat dengan pekerjaan terutama pekerjaan yang membutuhkan tenaga manual, gerakan tangan berulang, getaran yang ditransmisi oleh tangan, dan gerakan menekuk/memutar pergelangan tangan. Fisioterapi dapat membantu perawatan CTS dengan berbagai modalitas seperti nerve and tendon gliding exercise. Nerve and tendon gliding exercise dapat menstimulasi penyembuhan jaringan lunak serta meningkatkan vaskularisasi saraf medianus di terowonga...
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Training on Hand Soap Formulation Using Caesalpinia sappan (Sappanwood)
Ambarwati, Nadya
; Indriani , Novamei
; Vibrianita Nidom, reviany
; Marfuatin Nur, Fikria
; Jamaluddin Sandhori, Fajar
; Purbosari, ira
; Rahayu, asti
; Wido Mukti, asri
; Pramushinta, iak
; Rifqi Prasetyawan, Hanif
; rismawati
Jurnal Pengabdian Teknologi Tepat Guna
Vol 6
, No 3
(2025)
: This community service aims to increase the capacity of community skills in utilizing local biological resources, especially secang wood (Caesalpinia sappan L.), as an active ingredient in making natural-based handsoap with bioactive compounds such as brazilin, tannins, and flavonoids that have antibacterial, antioxidant, and anti-inflammatory properties, as environmentally friendly hygiene products. The training will be carried out through a theoretical and practical approach, which inc...
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Moral Teachings in Serat Nitisruti and Their Correspondence with the Qur’anic Surahs
Kawruh: Journal of Language Education, Literature and Local Culture
Vol 7
, No 2
(2025)
This study is a qualitative research employing content analysis through Paul Ricoeur’s hermeneutic theory. The main issue examined is the symbolic meaning of moral values in the Serat Nitisruti verses and their relevance to the Qur’an. The researcher limits the discussion to five moral values: compassion, justice, humility, trustworthiness, and sincerity. The text of Nitisruti contains symbolic meanings that can be explored both narratively and ethically, following Ricoeur’s stages of interpreta...
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Analisa Efisiensi Usahatani Tumpangsari Wortel (Dacus carot L.) Dan Sawi Hijau (Bassica juncae L.) Di Kecamatan Karangpandan Kabupaten Karanganyar
Journal of Agribusiness, Social and Economic
Vol 5
, No 2
(2025)
Intercropping of carrots and green mustard greens as one type of vegetable that is suitable for cultivation in Karangpandan District, Karanganyar Regency, because of the climate, geography, and environment that are suitable, namely mountainous areas. This study aims to determine the costs, revenues, income, and efficiency of intercropping of carrots and green mustard greens per planting season in Karangpandan District, Karanganyar Regency. The method of data collection with descriptive surveys i...
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