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Menampilkan 1311–1320 dari 13585 artikel
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TINDAKAN PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 18
, No 2
(2025)
This study aims to find empirical evidence regarding the factors that influence tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are capital intensity, audit quality and independent board of commissioners. The sample in this study used 12 coal mining sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019 which were taken using purposive sampling. These factors were then tested by multiple line...
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Analisis Opini Publik Pimpinan Daerah Pemuda Muhammadiyah Solo Tentang Citra Gus Miftah Pasca Kontroversi Dakwah di Magelang
Research Fair Unisri
Vol 9
, No 1
(2025)
Kontroversi dakwah Gus Miftah di Magelang pada tahun 2024 menjadi sorotan publik karena penggunaan bahasa yang dinilai kurang pantas oleh masyarakat, terutama ketika ia berstatus sebagai tokoh agama sekaligus pejabat publik. Peristiwa tersebut memicu pro dan kontra di media massa maupun media sosial, serta mendapat respons dari berbagai organisasi Islam termasuk Pemuda Muhammadiyah. Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana opini publik dari Pimpinan Daerah Pemuda Muha...
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Implementasi E-Katalog dalam Meningkatkan Transparansi dan Akuntabilitas Pengadaan Barang dan Jasa di Dinas Pemuda dan Olahraga (DISPORA) Kota Semarang
Jurnal Media Administrasi
Vol 10
, No 2
(2025)
Government procurement of goods and services is a crucial instrument in achieving transparent, efficient, and accountable governance. One of the key innovations introduced is the e-Catalogue system, an electronic procurement platform provided by the National Public Procurement Agency (LKPP). This study aims to evaluate the implementation of the e-Catalogue in sports equipment procurement at the Youth and Sports Office (Dispora) of Semarang City, focusing on its mechanisms, supporting and inhibit...
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Utilization of catfish (Clarias gariepinus) dregs fish bone gelatin extraction on mango (Mangifera indica L.) fruit leather product: Pemanfaatan tepung limbah ekstraksi gelatin tulang ikan lele (Clarias gariepinus) pada produk fruit leather mangga (Mangifera indica L.)
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 10
, No 2
(2025)
Catfish dregs fish bone gelatin extraction still has the potential to be utilized by processing it into flour. Catfish dregs fish bone gelatin extraction can be used as an additional source of calcium in mango fruit leather products. This study goals to know the effect of adding catfish bone meal on the chemical also organoleptic characteristics of mango fruit leather. This study used a CRD with a single factor, the addition of catfish bone gelatin waste flour with 5 levels of treatment, includi...
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Physical and chemical characteristics of gluten-free cookies based on the variation of mocaf flour and tofu dregs flour proportions: Karakteristik fisik dan kimia cookies gluten-free berdasarkan variasi proporsi tepung mocaf dan tepung ampas tahu
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 10
, No 2
(2025)
This study explores the effect of varying proportions of mocaf flour and tofu dregs flour on the physical and chemical characteristics of gluten-free cookies. The study was conducted using a Completely Randomized Design (CRD) with one factor: the proportion of mocaf flour and tofu dregs flour. The treatment levels were as follows: 45g mocaf flour + 15g tofu dregs flour, 30g mocaf flour + 30g tofu dregs flour, and 15g mocaf flour + 45g tofu dregs flour. Sensory evaluations (taste, aroma, appearan...
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Evaluasi Pelaksanaan Universal Health Coverage di Kota Semarang: Perspektif Pembiayaan, Akses, dan Kualitas Layanan Kesehatan
Jurnal Media Administrasi
Vol 10
, No 2
(2025)
The implementation of Universal Health Coverage (UHC) has become a key priority of the Semarang City Government's policy in achieving equitable and sustainable health insurance. This study aims to evaluate the implementation of the UHC program in Semarang City, focusing on three main aspects: financing, accessibility, and the quality of health services. Additionally, this study examines the effectiveness of the Pangeran Diponegoro Program as a local innovation to accelerate universal coverage ac...
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Evaluasi Capaian Tujuh Prasyarat Pengarusutamaan Gender dalam Tata Kelola Pemerintahan Kota Semarang
Jurnal Media Administrasi
Vol 10
, No 2
(2025)
Gender mainstreaming (PUG) is a development strategy that integrates gender equality as a key principle in planning and budgeting. The city of Semarang has adopted this approach in various policy documents; however, its implementation still faces significant challenges. This study aims to evaluate the achievement of the seven prerequisites for PUG according to the guidelines from the Ministry of PPPA, including commitment, policies, institutional frameworks, resources, sex-disaggregated data, ge...
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Pengembangan Aplikasi Android Sistem Informasi Perpustakaan Sekolah
Teknik: Jurnal Ilmu Teknik dan Informatika
Vol 5
, No 2
(2025)
This research stems from the problem of manual book lending management in libraries, which often leads to obstacles such as delays in recording, data errors, and difficulties in monitoring collections. The main objective of this research is to design and develop a web-based library information system that can facilitate member data management, borrowing, and returning, as well as providing real-time book availability information. The method used is software development with a structured approach...
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EDANet: A Novel Architecture Combining Depthwise Separable Convolutions and Hybrid Attention for Efficient Tomato Disease Recognition
Ibrahim, Yusuf
; O. Momoh, Muyideen
; O. Shobowale, Kafayat
; Mukhtar Abubakar, Zainab
; Yahaya, Basira
Journal of Computing Theories and Applications
Vol 3
, No 2
(2025)
Tomato crop yields face significant threats from plant diseases, with existing deep learning solutions often computationally prohibitive for resource-constrained agricultural settings; to address this gap, we propose Efficient Disease Attention Network (EDANet), a novel lightweight architecture combining depthwise separable convolutions with hybrid attention mechanisms for efficient Tomato disease recognition. Our approach integrates channel and spatial attention within hierarchical blocks to pr...
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A Phenomenon of Disparity Between Regional Spatial Planning and Actual Land Use in the Citarum River Corridor, Indonesia
Forum Geografi
Vol 39
, No 3
(2025)
The Citarum River in Indonesia is a sensitive and strategic area and is known as the dirtiest river in the world. The root of the problem lies in the existence of gaps along the corridor that are not subject to regional spatial plan (RSP). This study aims to (1) present empirical data illustrating these spatial discrepancies, and (2) analyse the underlying factors contributing to them. A spatial analytical approach was employed, integrating geospatial technologies and an Autel EVO 2 Pro V3 drone...
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