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121 referensi ditemukan

REPOSITORY Umumindonesia2023

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Aset Pajak Tangguhan Terhadap Manajemen Laba Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Darwanti, Lisgina · Universitas Islam 45 / UM Indonesia

This study aims to determine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management with institutional ownership as a moderating variable. The research method used in this study is a quantitative method using secondary data from the company's financial statements. The population in this study are consumer non-cycl…

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REPOSITORY Umumindonesia2022

Management of Zakat in Reducing Poverty in Pekanbaru

Maghfirah, -; Zulkifli · UIN Sultan Syarif Kasim Riau

Zakat has excellent potential to alleviate poverty and improve people's welfare. If zakat can help reduce poverty in a country. Assets are believed to be able to help the poor overcome difficulties in meeting their basic needs. If the distribution of these assets can result in productive activities, it will be more optimal. This article aims to analy…

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REPOSITORY Umumindonesia2022

Efektivitas Penggunaan Sistem Informasi Manajemen Daerah Barang Milik Daerah (SIMDA BMD) dalam Pengelolaan Aset Daerah Pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Bekasi

Sari, Luthfiyah Aptalia · Universitas Islam 45 / UM Indonesia

This research was conducted with the aim of analyzing the success of the Regional Property Management Information System (SIMDA BMD) in managing regional assets at the Bekasi City BPKAD so as to produce transparent, accountable, efficient, and effective asset administration. The method used in this study is a descriptive method with a qualitative approach…

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REPOSITORY Umumindonesia2022

Pengaruh Perencanaan Pajak, Aset Tidak Berwujud, dan Debt Covenant Terhadap Keputusan Harga Transfer

Insani, Syifa Choirunnisa Qolbun Mutiara · Universitas Islam 45 / UM Indonesia

ABSTRACT This study aims to determine the effect of tax planning, intangible assets, and debt covenants on transfer price decisions. The research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The research method used is a descriptive method with a quantitative approach. The dat…

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REPOSITORY Umumindonesia2020

Human Capital Management Strategy And Human Resources Changing Nature

Suhairi, Suhairi; Rahmadhani, Sri; Lestari, Annio Indah; Rahma, Sri · Repository UIN Sumatera Utara

The success of an organization unites the commitments and consequences of human resource management, which is capable of changing employee building in the character of additional individual value of human capital (human capital) as an investment in company assets in a superior labor market. The purpose of this paper is to study literature review to r…

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REPOSITORY Umumindonesia2015

Pengembangan Perangkat Pembelajaran Berbasis Science, Environment, Technology, And Society Untuk Meningkatkan Motivasi Dan Menumbuhkan Sikap Peduli Lingkungan

Ariyanti, Ledy Sagita · Universitas Negeri Yogyakarta

Penelitian ini bertujuan untuk: (1) mendeskripsikan kelayakan perangkat pembelajaran berbasis SETS berdasarkan hasil penilaian dosen ahli serta reviwer dari guru IPA dan teman sejawat, dan (2) mengukur keefektifan perangkat pembelajaran berbasis SETS dalam meningkatkan motivasi dan menumbuhkan sikap peduli lingkungan peserta didik SMP. Penelitian ini meng…

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REPOSITORY Umumindonesia2015

ANALISIS LAPORAN KEUANGAN UNTUK MENENTUKAN TINGKAT KESEHATAN KEUANGAN BANK PADA PT. BANK PERKREDITAN RAKYAT CHRISTA JAYA PERDANA DI KOTA KUPANG TAHUN 2012-2014

Abolladaka, Jacob · Universitas Negeri Yogyakarta

Pihak-pihak terkait dapat menggunakan kondisi keuangan bank untuk mengevaluasi kinerja bank dalam menerapkan prinsip kehati-hatian, kepatuhan terhadap ketentuan yang berlaku dan manajemen risiko. Penelitian ini bertujuan untuk mengetahui tingkat kesehatan keuangan bank pada PT. BPR Christa Jaya Perdana berdasarkan Peraturan Bank Indonesia Nomor: 6/10/PBI/200…

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REPOSITORY Umumindonesia2014

PENGARUH RASIO LIKUIDITAS, RASIO PROFITABILITAS, RASIO AKTIVITAS, RASIO SOLVABILITAS, DAN RASIO NILAI PASAR TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2010-2012)

Faizal Cholid, Faizal · Universitas Negeri Yogyakarta

PENGARUH RASIO LIKUIDITAS, RASIO PROFITABILITAS, RASIO AKTIVITAS, RASIO SOLVABILITAS, DAN RASIO NILAI PASAR TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2010-2012) Oleh: Cholid Faizal NIM. 10408141017 ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh rasio likuiditas, rasio prof…

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REPOSITORY Umumindonesia2011

Pengembangan Perangkat Pembelajaran Sains Terpadu pada Tema Pemanasan Global untuk Meningkatkan Kreativitas Peserta Didik SMP

Rezkita, Shanta · Universitas Negeri Yogyakarta

Penelitian ini bertujuan: 1) mengetahui proses pengembangan perangkat pembelajaran sains terpadu dengan model PBL, pendekatan SETS, dan strategi inkuiri terbimbing pada tema pemanasan global, 2) mengetahui kelayakan perangkat pembelajaran sains terpadu yang dikembangkan, dan 3) mengetahui efektivitas perangkat pembelajaran sains terpadu dalam meningkatkan kr…

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REPOSITORY Umumindonesia2010

NILAI-NILAI ESENSIAL OLAHRAGA DALAM KONTRIBUSINYA MEMBENTUK KARAKTER

Sumaryanto · Universitas Negeri Yogyakarta

This study aims to determine and perform critical reflection on the phenomena of sport martial arts and values contained therein essential in supporting the formation of character. The populations in this study were members of Pencak Silat Students’ Activity Unit of Yogyakarta State University (YSU). The number of samples taken was 25 students who actively p…

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REPOSITORY Umumindonesia2010

THE CHANGES IN THE LEVEL OF BETA ENDORPHIN, INTERSLEUKIN-2, INTERLEUKIN-4, INTERLEUKIN-6, IMUNOGLOBULIN AND CORTISOL HORMONE ON THE PRACTICES OF SATRIA NUSANTARA

Sudarko, Rumpis Agus · Universitas Negeri Yogyakarta

The purpose of this research is to reveal the changes of immunity at breathing exercises. This is an experimental research study. This research used “randomized pretest-posttest control group design. The populations involved in this study were the students of MA Mu’alimin, Yogyakarta. The samples of this research were 15 students for each group. The unit ana…

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REPOSITORY Umumindonesia

A Study on the Effectiveness of k-NN Algorithm for Career Guidance in Education

Alex Wenda, - · UIN Sultan Syarif Kasim Riau

This study aims to evaluate the performance of k-NN algorithm in recommending career paths for students based on their interests, past courses, and career goals. The k-NN algorithm was applied to a dataset of student information and its performance was evaluated using quantitative or qualitative measures such as accuracy or user satisfaction. The results ind…

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JOURNAL Umuminternational2026

An AI-driven cybersecurity framework for smart solar energy systems intrusion detection and adaptive threat mitigation

Udit Mamodiya; Indra Kishor; Hastimal Jangid; Amer Alqutaesh; Hussein N. E. Edrees; Ghada Alradwan · DOAJ Open Access Articles

The rise of Internet of Things (IoT) technologies in smart solar energy systems has presented a serious cybersecurity issue, especially with the close interdependence between cyber infrastructure and physical functions. Traditional intrusion detection systems (IDS) are mainly based on the network level of abnormalities and do not consider the system level ef…

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JOURNAL Umuminternational2026

Adaptive threat intelligence models for protecting educational cloud infrastructures

Sai Kiran Arcot Ramesh; Viswa Bharath Kolla; Rahul Amte; Amir Alqataesh; Ghada Alradwan; Hussein N. E. Edrees · DOAJ Open Access Articles

The quick transfer of academic processes to cloud-based systems has increased the cyber-attack area of academic institutions significantly by introducing systemic weaknesses into the learning management systems (LMS), enterprise resource planning (ERP) tools, as well as databases housing student data. Traditional security controls, relying mostly on fixed si…

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JOURNAL Umuminternational2026

An explainable fairness-aware deep learning framework for credit score classification on imbalanced financial data

Ali Al-Ataby; Waleed Al-Nuaimy · DOAJ Open Access Articles

Deep learning-based credit scoring systems face three interrelated challenges typically addressed in isolation: unavoidable class imbalance, model opacity, and demographic inequalities. This paper proposes the Explainable Fairness-Aware Deep Learning (EFADL) framework, which is a unified end-to-end pipeline designed to mitigate these risks simultaneously. Th…

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JOURNAL Umuminternational2026

Blockchain-based secure communication model for IoT solar tracking networks

Udit Mamodiya; Indra Kishor; Pellakuri Vidyullatha; Amer Alqutaesh; Hussein N. E. Edrees; Ghada Alradwan · DOAJ Open Access Articles

Solar tracking systems using IoTs are being implemented in efforts to enhance solar photovoltaic efficiency, but are susceptible to unsecure communications, data modification and low flexibility to changing environmental scenarios. Current solutions usually focus on either control optimization or communication security but not both resulting in sub optimal s…

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JOURNAL Umuminternational2026

A hybrid machine learning framework for optimized MSME classification and knowledge discovery in smart village systems

Eneng Tita Tosida; Ajiz Abdul Majid; Irma Anggraeni; Jumadil Saputra; Muhamad Deni Johansyah · DOAJ Open Access Articles

Micro, Small, and Medium Enterprises (MSMEs) are a vital component of local economic growth, making significant contributions to advancing Smart Village and Smart Economy programs. The classification and distribution processes to support MSMEs across numerous locations continue to be manual, subjective, and inefficient. This study employs a hybrid data minin…

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JOURNAL PAIinternational2026

Suppression of MCM2 reduces cancer stem cells and epithelial-mesenchymal transition-related phenotypes in breast cancer cells

Rae-Kwon Kim · DOAJ Open Access Articles

Purpose Minichromosome maintenance protein 2 (MCM2) is a key regulator of DNA replication and has been implicated in tumor progression. While previous studies have demonstrated its role in lung cancer stem cells (CSCs), its role in breast cancer remains unclear. This study aimed to investigate whether MCM2 regulates CSCs and epithelial-mesenchymal transition…

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JOURNAL Umuminternational2025

The exchange is two-way: experiences of hosting visiting volunteers participating in short-term experiences in global health

Nicole Bishop; Meg Riley; Sundeep Manoth; Jayme Wearn; Nathan Grills · DOAJ Open Access Articles

This qualitative study explores the multifaceted impact of volunteer engagement at a range of healthcare organizations in North India. Volunteers can play a pivotal role in advancing program goals by bringing in new resources, ideas, and skills that help to fill gaps and support existing staff. However, the effectiveness of their contributions is influenced …

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JOURNAL PAIinternational2024

Éducation et formation dans les daara : la tarbiyah dans la Murîdiyah

Cheikh Mouhamadou Bamba THIOUNE; Assane DIAKHATE · DOAJ Open Access Articles

Mainly based on the Koran, Islamic education took shape on the day the Revelation began. In Senegal, its favorite places are the daaras, Koranic schools. These base their action on teaching/learning and tarbiyah: educational process enlightened by the light of sharia (Muslim law) and haqîqah (esoteric reality)… How do they deploy the process in the daaras, p…

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