Media Publikasi Ilmiah UNIKA (Universitas Katolik) Santo Thomas Medan
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ANALISIS PENGARUH LEVERAGE, INTENSITAS ASET TETAP, INTENSITAS MODAL DAN PROFITABILITAS TERHADAP TARIF PAJAK EFEKTIF PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2021-2023
Get PDFThe purpose of this study is to obtain empirical evidence of the influence of Leverage, Fixed Asset Intensity, Capital Intensity, and Profitability on the Effective Tax Rate of Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This type of research is quantitative research. The data used in this study are secondary data. The population in this study includes all consumer goods industry companies listed on the IDX for the 2021-2023 period. The sample in this study was 22 companies that met the criteria. The sampling technique in this study used purposive sampling. Data analysis used to test the hypothesis was multiple regression with a significance level of 5% and using SPSS version 23. The results of this study indicate that partially the variables Leverage, Capital Intensity, and Profitability affect the Effective Tax Rate, while Fixed Asset Intensity does not affect the Effective Tax Rate. Leverage, Fixed Asset Intensity, Capital Intensity, and Profitability simultaneously affect the Effective Tax Rate
Pendugaan Erosi dan Sedimentasi Menggunakan Metode USLE pada DAS Nongsa Kota Batam
Get PDFPendugaan erosi dan sedimentasi sangat penting dalam pengelolaan Daerah Aliran Sungai (DAS). Penelitian ini bertujuan untuk menganalisis tingkat erosi dan sedimentasi di DAS Nongsa, Kota Batam, menggunakan metode Universal Soil Loss Equation (USLE). Hasil penelitian menunjukkan bahwa erosi potensial rata-rata sebesar 92.141,60 ton/ha/tahun, sementara erosi aktual rata-rata mencapai 17.853,54 ton/ha/tahun. Faktor utama yang memengaruhi tingkat erosi adalah curah hujan (R) yang bervariasi setiap tahun, sedangkan faktor topografi (LS) memiliki pengaruh lebih rendah karena DAS cenderung datar. Sedimentasi yang dihasilkan mencapai rata-rata 11.902,36 m³/tahun, yang berisiko menyebabkan pendangkalan badan air. Upaya konservasi tanah, seperti penanaman vegetasi penutup dan pengelolaan curah hujan, sangat penting untuk mengurangi risiko erosi dan sedimentasi. Penelitian ini diharapkan dapat menjadi acuan dalam pengelolaan DAS yang berkelanjutan
Model Pengembangan Agribisnis Bawang merah di Kabupaten Majalengka
Get PDFThis study aims to determine: (1) the net income of shallot farming/ha/MT, (2) the feasibility of shallot farming, and (3) the strategy for shallot farming. This study was conducted using purposive sampling. The sample was randomly selected using the Slovin formula with a sample size of 32 families. The primary and secondary data used in this study were primary and secondary data. The results showed that the average net income of shallot farming was Rp. 17,352,288.10/ha/MT. The feasibility of the farming business was indicated by the R/C value of 2.03, which means this farming business is worth continuing. Suggested development strategies include the use of farmer groups and the application of agricultural technology to increase productivity. This research is expected to provide a positive contribution to farmers in increasing income and the sustainability of shallot farming in the area
HUMAN GRIT IN SHERMAN ALEXIE’S: The Absolutely True Diary of a Part-Time Indian
Get PDFThis thesis explores the role of human grit: passion and perseverance in the development of the main character, Arnold Spirit Jr. in Sherman Alexie’s The Absolutely True Diary of a Part – Time Indian. Using mimetic theory and narrative qualitative methodology, this study examines how Junior’s determination to purse education and self-identity serves as resistance to the socio-economic limitations of reservation life. Despite poverty, racism, and personal loss, Junior exhibits high levels of grit, suggesting that passion and perseverance are essential for marginalized youth striving to achieve long – term goals. The findings confirm Duckworth’s view that grit is a more significant predicator of success than intelligence or talent
THE POTRAIT OF HUMAN ANXIETY IN IAN MCEWAN’S ATONEMENT
Get PDFThis study explores the phenomenon of anxiety in Ian McEwan's Atonement (2001), focusing on neurotic and moral anxiety. Using a qualitative research method, it examines the characters and their psychological dynamics through the novel's text and relevant journals. The study employs Freud's psychoanalytic theory to understand the internal conflicts faced by the characters. Data collection involved in-depth exploration of the novel and analysis of literature on anxiety. The findings reveal that the portrayal of anxiety in Atonement reflects the complexities of neurotic and moral anxiety, influencing the main character's actions and decisions. The character's neurotic anxiety, stemming from her inability to grasp reality, interacts with moral anxiety related to her responsibilities. This representation highlights the struggle with deep anxiety and its effects on interpersonal relationships and the search for meaning. The study aims to provide insights into how anxiety shapes individual identity and morality within a broader narrative context
Implementasi Metode Double Diamond Design Process pada UI/UX Aplikasi Manajemen Kesehatan dan Gizi Personal (WellFits)
Get PDFWellFits is an innovative digital solution for personal health and nutrition management, focusing on calorie deficit, stunting prevention in pregnant women, and nutrition consultation with experts. This study applies the Double Diamond Design Process to identify user needs and develop relevant features. The development process includes problem exploration, needs definition, solution development, and implementation with iterative eval_uation based on user feedback. Usability testing results showed an average score of 8.04 out of 10, indicating high satisfaction and ease of use. With features for tracking nutritional intake and expert consultations
Implementasi Metode Certainty Factor untuk Menentukan Penyakit Demam Berdarah pada RSUD AULIA Pandeglang Banten
Get PDFPermasalahan pada penelitian ini yaitu sulitnya deteksi penyakit demam berdarah di karnakan alat kesehatan yang dimiliki oleh rumahsakit aulia sangat minim. Tujuan pada penelitian ini menganalisis terkait deteksi penyakit demam berdarah. Metode yang digunakan pada penelitian ini menggunakan certainty factor dengan tahapan mengumpulkan data gejala, membuat aturan, menghitung nilai CF menggabungkan nilai CF jika ada banyak gejala menentukan hasil diagnosa. Hasil penelitian ini menghasilkan sebuah analisa dengan menggunakan metode certainty factor dengan hasil olahan data Grade I, Grade II, Grade III, menggunakan metode certainty factor untuk menentukan tingkatan penyakit DBD dan hasil dari penerapan metode ini adalah persentase, demikian dapat disimpulkan bahwa presentase nilai hasilnya yaitu, Grade I=56%, Grade II=64.80% dan Grade III=52%. Kemungkinan Pasien mengalami tingkatan penyakit Grade II pada DBD dengan nilai sebesar 64.80%
ELEMEN FASAD, KARAKTER VISUAL, DAN ORNAMEN ARSITEKTUR TIONGHOA; STUDI KASUS RUMAH ABU THE GOAN TJING
No full textKeluarga The merupakan salah satu keluarga terkemuka yang berasal dari Kota Surabaya, mereka memiliki kehidupan yang sukses dengan perdagangan opium, hasil bumi, dan produksi gula pada masa itu pada abad ke 18. Rumah abu keluarga The Goan Tjing dipilih menjadi objek penelitian, karena memiliki bentuk arsitektur khusus/unik pada atap dengan ornamen kura-kura, ornamen patung qilin, serta tiang naga. Ornamen serta warna pada Rumah Abu The ini juga elemen pembentuk karakter visual bangunan. Tujuan dari penelitian ini adalah menemukan percampuran budaya dalam elemen arsitektur pembentuk karakter visual pada rumah abu The Goan Tjiang. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif. Penelitian mengidentifikasikan terdapat 2 poin krusial yang perlu diperhatikan dan berpengaruh terhadap pembentukan arsitektur Rumah Abu The, yaitu fasad, karakteristik visual , serta ornamen
OVERVIEW OF HIGH RISE DEVELOPMENT IN SURABAYA CITY IN SEVERAL PERIODS OF YEARS
Get PDFSurabaya as a metropolitan city, in this era is facing high business activities, economy, education, entertainment and residential needs. The presence of high rise supported by construction technology such as materials or structures, is a solution and opportunity for architecture to answer problems in urban areas by creating buildings that are comfortable and safe for residents and the environment. Starting with the establishment of Wisma BII in 1992 as the first high rise milestone, Surabaya continues to experience rapid development in high rise development. In this research there are 83 high rise buildings in Surabaya that will be analyzed by comparing the main parameters such as function, form, and material. It was found that most of the high rises developed into a mixed use with a setback form and the main structural material is concrete. The analysis was conducted using data from journals and the Council on Tall Building and Urban Habitat (CTBUH) and produced relevant findings. This research is expected to be useful for architects and urban developers in supporting sustainable development in Surabaya
PENGARUH PAJAK PENGHASILAN BADAN, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022
Get PDFThis study aims to examine the effect of corporate income tax, foreign ownership, and company size on transfer pricing partially and simultaneously. The population in this study, manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2019-2022 with a population of 88 companies. The number of samples was 11 companies in 4 years of the study period with 44, outlier data as many as 12 so that the study had 32 observations. Sampling using purposive sampling technique. The analysis method used is descriptive statistical test, classical assumption test which includes normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Using multiple linear regression analysis, hypothesis testing, and determination testing using SPSS version 25 to process data. The results of this research show that corporate Income Tax partially has a positive and significant effect on transfer pricing, foreign ownership has no effect on transfer pricing and company size has no effect on transfer pricing, while simultaneously corporate Income Tax, foreign ownership, and company size has a positive and significant effect on transfer pricing in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period