Trijurnal E-Journal Universitas Trisakti
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SOSIALISASI PAJAK MEMODERASI PENGARUH DIGITALISASI KESADARAN SANKSI PADA KEPATUHAN WPOP
No full textSasaran dari kajian berikut menitikberatkan pada Digitalisasi Pajak, Tax Awareness, Sanksi Pajak terhadap kepatuhan wajib pajak dimana sosialisasi pajak bertindak sebagai faktor pengubah arah hubungan. Pada fase perolehan data, penulis mengaplikasikan data primer sebagai dasar analisis yang relevan. Melalui data primer, fenomena yang diteliti dapat divisualisasikan dengan statistik angka yang faktual. Data tersebut dikompilasi dengan bantuan lembar pertanyaan yang didistribustikan penulis terhadap WP. Skema penentuan sampel dilakukan melalui pendekatan accidental sampling dengan total 150 sampel. Selanjutnya software SPSS (Statistical Package for Social Science) dioperasikan untuk alat bantu analisis guna memfasilitasi data yang diperoleh. Berdasarkan output analisis yang dilaksanakan memperlihatkan bahwa sebelum ada keterlibatan variabel moderasi seluruh variabel independen menunjukan pengaruh positif. Namun ketika sosialisasi pajak ikut berperan, sosialisasi pajak memperkuat digitalisasi pajak sedangkan untuk Tax awareness dan sanksi pajak, sosialisasi justru melemahkan kedua variabel tersebut
PENGARUH LIKUIDITAS, STRUKTUR AKTIVA, KEPEMILIKAN MANAJERIAL, TINGKAT PERTUMBUHAN TERHADAP STRUKTUR MODAL
No full textThis study aims to analyze the effect of liquidity, asset structure, managerial ownership, and sales growth rate on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach with secondary data obtained from company financial reports. The research sample was determined using purposive sampling and analyzed with multiple linear regression using the EViews program. Capital structure is proxied by the Debt to Equity Ratio (DER), while the independent variables include liquidity proxied by the Current Ratio (CR), asset structure proxied by the Fixed Asset Ratio (FAR), managerial ownership, and sales growth rate. The results show that liquidity has a positive and significant effect on capital structure, while asset structure has a negative and significant effect on capital structure. Meanwhile, managerial ownership and sales growth rate do not have a significant effect on capital structure. These findings indicate that corporate capital structure decisions are more influenced by internal financial conditions, particularly liquidity and asset composition, than by managerial ownership and sales growth. This study is expected to contribute to corporate management and investors in making optimal financing decisions
STRATEGIC ANALYSIS AND COMPETITIVE POSITIONING OF PT NEYOKI LIMA BENUA
Get PDFThe research investigates how PT Neyoki Lima Benua navigates strategic pressures in the customs brokerage and logistics sector in Indonesia, particularly the escalation of price competition and the fast pace of regulatory adjustments in import procedures. The study aims to clarify the company’s strategic orientation, assess its competitive position, and determine the extent to which its current practices reinforce long-term resilience. A qualitative method was applied through in-depth interviews, direct observation of operational activities, and a review of internal and external documents to capture the firm’s strategic posture. The distinct contribution of this work lies in its examination of a medium-scale logistics enterprise that integrates a full-service One-Stop Solution framework, an approach that receives limited attention in existing strategic management research within this industry. The analysis shows that the company employs a hybrid strategic model that balances cost efficiency with service differentiation, supported by a consolidation facility in China and a main office located close to Tanjung Priok Port. These conditions enhance operational effectiveness, elevate service precision, and reinforce the firm’s competitive stance. Several constraints remain, particularly the size of the workforce, the limited adoption of digital tools, and exposure to shifts in import regulations. The study highlights the need for systematic digital development, stronger collaborative networks, improved staff capabilities, and gradual expansion into new markets. Further studies may explore digital transformation in customs brokerage or conduct comparative reviews across similar firms to broaden the strategic implications
ANALISIS KLINIS DAN SOSIAL PADA PASIEN LANSIA DI KRENDANG DENGAN HNP (HERNIA NUCLEUS PULPOSUS)
Get PDFHernia Nucleus Pulposus (HNP) merupakan kondisi patologis di mana bagian dari nucleus pulposus menonjol melalui annulus fibrosus dan dapat menekan akar saraf tulang belakang, sehingga menimbulkan nyeri punggung bawah yang signifikan dan keterbatasan fungsional pada penderitanya. Prevalensi HNP meningkat seiring bertambahnya usia dan sering dikaitkan dengan faktor mekanis serta degeneratif. Pekerjaan sebagai kuli angkut pada masa produktif pasien dapat memberikan beban mekanis kronis pada struktur tulang belakang dan menjadi salah satu faktor risiko terjadinya HNP pada usia lanjut. Selain itu, kondisi komorbid seperti hipertensi dan riwayat penyakit jantung yang umum ditemukan pada lansia juga berkontribusi terhadap kompleksitas manajemen pasien dan mempengaruhi kualitas hidup penderita. Kondisi tersebut berdampak negatif terhadap kemampuan fungsional lansia dalam aktivitas sehari-hari serta meningkatkan kebutuhan intervensi kesehatan yang tepat. Salah satu bentuk dari pengabdian kepada masyarakat yang dilaksanakan dengan tujuan untuk menganalisis kondisi klinis dan sosial seorang lansia penderita HNP di Kecamatan Krendang yang juga memiliki hipertensi dan riwayat penyakit jantung. Pendekatan dilakukan melalui asesmen klinis, wawancara dengan pasien dan keluarga, serta edukasi promotif dan preventif terkait penanganan non-farmakologis yang sesuai
PENYULUHAN ANTISIPASI PENULARAN MPOX DI SMK MUHAMMADIYAH 3 JAKARTA
Get PDFPenyuluhan antisipasi penularan Mpox di SMK Muhammadiyah 3 Jakarta dilakukan untuk meningkatkan pengetahuan dan kesadaran para siswa mengenai bahaya penyakit ini dan langkah-langkah pencegahannya. Mpox adalah penyakit menular yang dapat menyebabkan ruam yang menyakitkan, pembengkakan kelenjar getah bening, demam, sakit kepala, nyeri otot, nyeri punggung, dan energi rendah. Tujuan dari kegiatan penyuluhan ini adalah untuk memberikan informasi yang jelas dan akurat terkait gejala, cara penularan, serta langkah-langkah pencegahan yang dapat dilakukan di lingkungan sekolah. Metode yang digunakan dalam penyuluhan ini adalah ceramah interaktif. Hasil dari kegiatan ini menunjukkan adanya peningkatan pengetahuan peserta mengenai Mpox yang dibuktikan dengan nilai pre-test dan post-test. Penyuluhan ini diharapkan dapat mencegah penularan Mpox di sekolah dan memberikan kontribusi terhadap kesehatan masyarakat yang lebih lua
REVEALING SPATIAL REPRESENTATION THROUGH WALKING ALONG THE CULTURAL CORRIDOR IN YOGYAKARTA
Get PDFBackground: Spatial representation typically focuses on physical dimensions overlooking the relationships between subjects and objects encountered during urban navigation. By reframing cinematic interpretation from a visual arts perspective to one of urban legibility, however, we can more effectively examine spatial representation within actual urban contexts.
Aims: This study aims to examine how walking experiences shape the subject-object relations in cultural corridors. Furthermore, the study aims to translate these narratives through montage analysis to reveal aspects of public space that influence cinematic experiences.
Methodology and Results: This study uses a qualitative, single-case study approach to investigate the elements of urban space that attract domestic tourists. Forty-one tourists shared their interests, and their spatial narratives presented nine distinct episodes. The study reveals that static objects enhance the visual landscape, while temporary objects facilitate movement and create intermezzo moments.
Conclusion, significance, and impact study: These findings demonstrate that spatial narratives offer valuable insights into how sequences of events in a particular urban corridor can shape cinematic experiences. The study\u27s impact lies in showing that pedestrian-based spatial narratives can be a practical design tool for visual route planning, preserving cultural identity, and enhancing walkability in historic urban corridors
Setting Time Pada Bone Cement
Get PDFBone cement is a filling material for bone defects consisting of a mixture of powdered biomaterials and a liquid so that it will harden in the body. The bone cement must be biocompatible, osteoconductive, osteoinductive, having good mechanical properties, and filling bone defects. Several studies have stated that good bone cement is bone cement with an optimal setting time. The setting time of bone cement is related to minimally invasive treatment. This article reviews the optimal setting time of several biomaterials that are often used in both medicine and dentistry
Peran Antioksidan terhadap Radikal Bebas pada Periodontitis
Get PDFBackground: Periodontitis is a chronic inflammation of periodontal tissue. The progression of periodontitis depends on the immune response and host vulnerability. Studies have demonstrated oxidative stress as part of periodontal pathogenesis. Oxidative stress is a condition that occurs when there is an imbalance between free radical levels and antioxidants. Objectives: This literature review aims to give an overview of free radicals and antioxidants in periodontal disease. Literature Reviews: Antioxidants act as part of the host defense that neutralize free radicals. Antioxidants are not only important for inhibiting oxidative stress and tissue damage, but also important in preventing the increased production of pro-inflammatory cytokines, which results from persistent activation of the host defense response. Conclusion: Periodontal condition can be affected by endogenous antioxidant levels. Because of its important role, exogenous antioxidants should be added to complement endogenous antioxidants. Natural exogenous antioxidants can be obtained from certain foods
Human Error Mitigation in The Process of Installing Plastic Body Parts of Electric Motorcycle Products Using The Sherpa and Heart Methods
Get PDFThe problem identified in the plastic body installation process of GESITS electric motorcycles is human error committed by operators. These errors include improper installation of parts that create gaps between components, failure to install nuts, bolts, and couplers, and failure to return tools after use. This study aims to reduce the potential for human error by applying the Systematic Human Error Reduction and Prediction (SHERPA) and Human Error Assessment and Reduction Technique (HEART) methods to identify errors and determine appropriate mitigation strategies. Direct observations were conducted on eight operators across four workstations. Interviews with Quality Assurance (QA) and Quality Control (QC) personnel were also conducted to obtain relevant information on product quality issues. The analysis shows that the highest potential error occurs when operators fail to return tools after use, which may result in product scratches or pose safety risks to operators. The second-highest potential error involves improper installation of parts in accordance with standards. Based on the findings, proposed improvements include conducting training and performance evaluations for production personnel, developing QC running check sheets to ensure product quality during assembly, and installing safety and SOP reminder signs to emphasize the importance of returning tools after use
Local Wisdom-based Approaches for Disaster Risk Reduction in Urban Communities: Insights from Kampung Kuta
Get PDFAims: This study aimed to develop an approach for disaster risk reduction in urban communities of the indigenous community in Kampung Kuta, West Java, to enhance disaster literacy. The primary issue addressed was the insufficient integration of traditional knowledge into formal disaster education, limiting the effectiveness of disaster preparedness in local communities. Methodology and Results: The study highlighted the inadequate integration of traditional knowledge into formal disaster mitigation, hampering the effectiveness of disaster preparedness in indigenous communities. A qualitative approach was employed, involving interviews, observations, and focus group discussions (FGDs) with local indigenous leaders and community members. The results reveal that Kampung Kuta\u27s indigenous knowledge offers valuable practices for disaster mitigation, such as environmental management and communal responsibility, which could be integrated into formal mitigation frameworks. Transforming these traditions into resilience learning strategies could significantly enhance disaster literacy, fostering greater awareness and resilience within the community. The novelty of this research lies in the fusion of traditional and modern educational strategies, creating culturally relevant disaster education approaches that preserve indigenous knowledge and enhance its application in contemporary disaster management. Conclusion, Significance, and Impact: This strategy provides a viable model for other regions with strong traditions of local wisdom, contributing to the global discourse on integrating indigenous practices into disaster risk reduction (DRR) frameworks, especially in areas prone to natural disasters