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Analisis Beban Pajak Paska Kenaikan PPN 12% pada Sektor Perdagangan
DHARMA EKONOMI
(2026)
This study aims to explain the context of the Value Added Tax (VAT) increase policy and its relevance to the trade sector, while also presenting a framework for analyzing the tax burden. The data sources used consist of publications from the last four years, namely from 2021 to 2024. The observed phenomena are then analyzed using various secondary data obtained from scientific journals, official government reports, and other reliable sources relevant to the research topic, in order to provide a...
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Morphological and genetic identifications of Spirulina based on 16S rRNA gene
Spirulina is a microalga with spiral or linear trichome shapes that has potential in industrial and food sectors due to its rich nutritional content. Spirulina can live in various aquatic habitats with different environmental conditions. Differences in cultivation environments can affect the morphological characteristics of Arthrospira due to phenotypic plasticity, making morphology-based identification prone to errors. Therefore, molecular identification using the 16S rRNA gene for phylogenetic...
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Architecture and Field Evaluation of an IoT-Integrated Village Information System for Public Service
Hartono, Susilo
; Universitas Muhammadiyah Pringsewu
; Sutikno, Tole
; Ahmad Dahlan University
; Yudhana, Anton
; Ahmad Dahlan University
Telematika
Vol 19
, No 1
(2026)
Village public services often struggle with slow administrative workflows, limited transparency, and unequal access to service information, particularly where processes remain manual and difficult to monitor in real time. This study evaluates a deployed integrated village information system augmented with Internet of Things (IoT) signals—RFID-based operational monitoring and water/electricity facility-status sensing—to assess whether service quality improved after implementation and to clarify t...
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Dynamics of Solidarity and Resistance: Local Community Responses to Rohingya Refugees in Aceh
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 5
, No 1
(2026)
The arrival of Rohingya refugees in Aceh has generated complex social responses among local communities, characterized by the coexistence of solidarity and resistance. This study examines how local communities negotiate humanitarian values, cultural norms, and structural pressures in responding to the presence of refugees. Using a qualitative approach, the research applies the analytical framework of Miles and Huberman, integrating social capital theory and human needs theory to interpret commun...
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The Influence of Competence and Training on the Performance of Family Planning Extension Workers through Job Satisfaction as an Intervening Variable
Proceeding. of The International Conference on Business and Economics
Vol 4
, No 1
(2026)
This study aims to analyze the effect of competency synergy and training on performance with job satisfaction both at the Department of Women's Empowerment and Child Protection and Population Control and Family Planning of Pekalongan Regency directly and indirectly. The population used is the Department of Women's Empowerment and Child Protection and Population Control and Family Planning of Pekalongan Regency 160 people, with a sampling technique using the Slovin formula totaling 114 respondent...
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Analisis Faktor yang Mempengearuhi Gen-Z dalam Memilih Makanan
Jurnal Asosiatif
Vol 5
, No 1
(2026)
Penelitian ini bertujuan untuk mengetahui dan menganalisa faktor-faktor yang mempengaruhi Gen-Z dalam memilih makanan. Penelitian ini menggunakan metode penelitian kualitatif. Teknik pengumpulan data dilakukan melalui survey ke 10 orang responden dengan usia Gen-Z dan menggunakan teori perilaku konsumen Hasil penelitian menunjukan bahwa faktor rasa, kualitas, dan media sosial memiliki pengaruh yang signifikan. Studi ini memberikan gambaran penting terutama bagi industri yang...
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Analisis Komprehensif: Stres Pengasuhan dan Strategi Koping pada Orang Tua dengan Anak Berkebutuhan Khusus
Jurnal Keperawatan Karya Bhakti
Vol 12
, No 1
(2026)
Abstrak
Orang tua yang mengasuh anak berkebutuhan khusus (ABK) menghadapi tantangan psikologis yang kompleks dan rentan mengalami tekanan emosional kronis. Penelitian ini bertujuan untuk menganalisis tingkat parenting stress dan mengidentifikasi strategi koping dominan yang digunakan oleh orang tua di SLB Negeri Temanggung. Penelitian ini menggunakan desain deskriptif kuantitatif dengan pendekatan cross-sectional. Populasi penelitian adalah 279 orang tua siswa, dengan sampel sebanyak 77...
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AI Integration in English Language Teaching: Junior High School Teachers’ Perceptions and Readiness in Ogan Ilir, South Sumatera
International Journal of Research in Education
Vol 6
, No 1
(2026)
Artificial Intelligence (AI) is increasingly reshaping educational practices worldwide, particularly in language learning. This mixed-methods study investigates English teachers’ perceptions and readiness toward AI integration in junior high schools in Ogan Ilir, South Sumatra, Indonesia, an under-resourced and largely rural context that remains underrepresented in global AI-in-education research. Guided by the Technological Pedagogical Content Knowledge (TPACK) framework and technology acceptan...
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Developing the Religious Attitudes of MTs Students Through Islamic Value Based Mathematics Learning in Statistics
Absis: Mathematics Education Journal
Vol 7
, No 2
(2025)
This study aims to: 1) ascertain the extent to which developing religious attitudes in MTs students is influenced by learning mathematics with Islamic values on statistical material supported by e-modules, and 2) ascertain the features of the religious attitudes of MTs students following their involvement in learning mathematics with Islamic values on statistical material supported by e-modules. This study used an experimental methodology. These findings are based on tests that researchers admin...
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Developing Mathematical Language Literacy Skills Through the Use of Indonesian in Learning Real Analysis Courses
Absis: Mathematics Education Journal
Vol 7
, No 2
(2025)
The study's objectives are to: 1) ascertain the extent to which the teaching module aids in learning through the use of Indonesian in the Real Analysis course, and 2) ascertain the features of mathematical language literacy skills following participation in learning through the use of Indonesian in the Real Analysis course. This study used an experimental approach using Posttest-Only Control Design and True Experimental Designs research. Researchers administered an essay test consisting of up to...
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