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Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base....
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Fuzzy Logic-Based Clustering of Teacher Digital Pedagogy Using Cybergogy Framework for Sustainable Educational Innovation
Waryanto, Nur Hadi
; Retnawati, Heri
; Setyaningrum, Wahyu
; Insani, Nur
; Hery Murtianto, Yanuar
; Caturiyati, Caturiyati
; RR Rianto, Vivi
Advance Sustainable Science, Engineering and Technology
Vol 7
, No 3
(2025)
Rapid changes in educational technology necessitate innovative approaches to sustainable teacher development. However, implementing learning technologies like Cybergogy faces significant challenges due to imbalances in digital pedagogy competencies and motivation among secondary school mathematics teachers. This study aims to cluster mathematics teachers' profiles based on the Cybergogy model's application using the Fuzzy C-Means (FCM) algorithm. The study involved 88 mathematics teachers from v...
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Pengaruh Flash Sale E-Commerce Shopee Terhadap Keputusan Pembelian
Jurnal Ilmu Ekonomi, Manajemen dan Bisnis
Vol 3
, No 2
(2025)
Salah satu bentuk promosi yang paling sering ditemui diberbagai e-commerce yang ada di Indonesia adalah flash sale. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh flash sale e-commerce Shopee terhadap keputusan pembelian pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar. Jenis penelitian yang digunakan pada penelitian ini adalah jenis penelitian asosiatif. Sampel digunakan sebesar 100 responden dari Mahasiswa FEB-UAJM yang pernah melakukan keputusan pembeli...
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Terapi Hand and Foot Massage dengan Minyak Sereh untuk Menurunkan Tekanan Darah
ASJN (Aisyiyah Surakarta Journal of Nursing)
Vol 6
, No 1
(2025)
Latar Belakang: Hipertensi merupakan salah satu masalah kesehatan global dengan prevalensi tinggi. Berdasarkan data WHO (2023), sekitar 1,28 miliar orang dewasa berusia 30–79 tahun di seluruh dunia mengalami tekanan darah tinggi. Tingginya angka tersebut memerlukan intervensi suportif, seperti terapi hand and foot massage, untuk membantu menstabilkan atau menurunkan tekanan darah. Tujuan: Menganalisis pengaruh pemberian terapi hand and foot massage menggunakan minyak sereh terhadap penurunan tek...
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TRAINING ON THE USE OF THE PADLET PLATFORM AS A DIGITAL LEARNING MEDIA FOR ELEMENTARY SCHOOL TEACHERS
Abdi Masya
Vol 6
, No 1
(2025)
The development of the world of technology in the current era can be a strong impetus to optimize technology in various fields, including the world of education, one of which is in the form of digital learning media. Elementary school teachers in Trenggalek Regency find it difficult to use digital learning media due to lack of knowledge and training regarding the use of digital media, teachers still do not master the use of digital platforms that can be used as learning media, variations in the...
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Ketika Rumah Tak Lagi Sama: Pergulatan Psikologis Tiga Anak dalam Bayang-Bayang Perceraian
Populer: Jurnal Penelitian Mahasiswa
Vol 4
, No 2
(2025)
Parental divorce causes the child to lose the love and affection of his parents and hinders them in their psychological development. This study describes and analyzes the psychological struggles experienced by three children who lost their father's role after divorce. All three experience similar inner conflicts: feelings of loss, neglect, and emotional division, as well as confusion in choosing to live with their father or mother. This study uses a qualitative case study approach and uses parti...
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Physicochemical and organoleptic characteristics of dry noodle with the variation of addition of genjer leaf (Limnocharis flava) and spinach (Amaranthus hybridus L.) leaf as natural dye: Karakteristik fisikokimia dan organoleptik mi kering dengan variasi penambahan daun genjer (Limnocharis flava) dan daun bayam (Amaranthus hybridus L.) sebagai pewarna alami
Agrobioteknologi
Vol 2
, No 1
(2025)
Dry noodles are one type of noodles in Indonesia. Noodles are a type of food that is low in protein and other nutrients, but high in carbohydrates. This is because the main ingredient in making noodles uses various types of flour, one of which is wheat flour. The purpose of this study was to ascertain the effect of adding genjer and spinach on the chemical and sensory qualities of dried noodles and to identify the optimal treatment combination in terms of nutritional value, antioxidant activity,...
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The utilization of cowpeas (Vigna unguiculata) and mocaf as ingredients for making pukis with different concentrations of yeast: Pemanfaatan kacang tunggak (Vigna unguiculata) dan mocaf sebagai bahan pembuatan pukis dengan perbedaan konsentrasi ragi
Agrobioteknologi
Vol 2
, No 1
(2025)
Pukis is a traditional cake from Indonesia, made of wheat flour, sugar, eggs, yeast and coconut milk. Cowpeas contains high protein and fiber. Nutrition in cowpea can be used to enrich the nutritional value of pukis. The purpose of this study was to identify characteristics of cowpea flour and mocaf with different yeast concentrations in pukis which are high in protein, fiber and the most preferred by consumers. The experimental design used was a Completely Randomized Design (CRD), the first fac...
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Katuk leaf dried noodles (Sauropus androgynus (L) Merr) with different combinations of wheat and banana flour (Musa paradisiaca L.): Mi kering daun katuk (Sauropus androgynus) dengan perbedaan kombinasi tepung terigu dan tepung pisang kepok (Musa paradisiaca L.)
Agrobioteknologi
Vol 2
, No 1
(2025)
In Indonesia, dry noodles are one of the most widely consumed foods because they are easy to cook. The use of banana flour as a substitute for making noodles is an effort to diversify food in reducing imports of wheat flour. This study dried noodles were made from katuk leaf extract and from the substitution of banana kepok flour with wheat flour. The chemical and organoleptic properties of noodles added with banana kepok flour and katuk leaf extract as natural dyes are the focus of this study....
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Dried noodles substitute tempeh flour and mocaf flour (modified cassava flour) with different percentages of cow's milk: Mi kering subtitusi tepung tempe dan mocaf (modified cassava flour) dengan perbedaan persentase susu sapi
Agrobioteknologi
Vol 2
, No 1
(2025)
Dry noodles are noodles that are marketed in dry form. This noodle, which is also called egg noodle, has a low water content, only about 13%. Made from eggs and wheat flour, Dried noodles are processed by drying in an oven or drying in the sun to dry before being packaged and marketed. Tempeh has the potential to be used as raw material for noodles because it has a high protein content. Tempe is first processed into flour so that it becomes tempeh flour which will be used for making dry noodles....
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