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Upaya Meningkatkan Kepercayaan Diri Siswa XE Melalui Bimbingan Klasikal PBL Berbasis Wordwall
Jurnal Psikoedukasia
Vol 3
, No 1
(2025)
This study was motivated by the low self-confidence of students in class XE at SMA Negeri 6 Semarang, as indicated by passive behavior, reluctance to ask questions, and feelings of inferiority in social interactions. The purpose of this research is to improve students' self-confidence through classical guidance services using the Problem Based Learning (PBL) method supported by Wordwall media. The hypothesis proposed is that classical guidance with the PBL method can enhance students' self-confi...
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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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Pengaruh Profitabilitas, Likuiditas, dan Struktur Aset Terhadap Struktur Modal Bank, Dimoderasi Ukuran Perusahaan Yang Terdaftar di BEI Tahun 2019-2023
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to analyze the effect of profitability, liquidity, and asset structure on the capital structure of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with firm size as a moderating variable. The research employs a quantitative approach using secondary data obtained from financial statements. The sample was determined through a purposive sampling technique, resulting in 27 banking companies that met the criteria. Data were analyzed using mu...
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Pengaruh Pemanfaatan Quick Response Code Indonesian Standard (Qris) di Era Ekonomi Digital Terhadap Pelaporan Keuangan UMKM
DHARMA EKONOMI
Vol 32
, No 2
(2025)
The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of t...
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Peran Konsultan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak atas Kenaikan Tarif PPN : Atribusi Perilaku
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structure...
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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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Transformasi Pemasaran Produk Kerajinan Bordir : Pendampingan Teknologi Digital untuk Perluasan Pasar dan Peningkatan Omzet UMKM Di Desa Mangga Dua Kabupaten Serdang Bedagai
Ritonga, Winsyahputra
; Rangkuti, Muhammad Aswin
; Harahap, Mukti Hamjah
; Kartono, Gamal
; Panggabean, Deo Demonta
; Syah, Dedy Husrizal
Jurnal Pengabdian Teknologi Tepat Guna
Vol 6
, No 3
(2025)
Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing pengrajin bordir di Desa Mangga Dua melalui implementasi sistem pemasaran digital dan penerapan manajemen usaha modern. Metode yang digunakan adalah pelatihan dan pendampingan partisipatif kepada 60 kepala keluarga pengrajin bordir selama 8 bulan (Maret-Oktober 2025). Kegiatan mencakup pengembangan sistem pemasaran online, pelatihan manajemen usaha dan pembukuan sederhana, serta penyediaan alat packaging modern. Has...
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