KALBISIANA Jurnal Sains, Bisnis dan Teknologi

Pengaruh Profitabilitas, Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan Pertambangan yang Terdaftar di BEI Periode Tahun 2015-2019

Sintya Erika Reza Manalu, Florencia Irena Lawita — Thu, 22 May 2025 07:55:01 +0000

This study aims to determine the effect of profitability, liquidity, leverage and capital intensity on tax agressiveness in mining compannies listed on the IDX for the 2015-2019 period. This study uses quantitative research methods using secondary data. The population in this study uses mining companies listed on the IDX. The sample in this study totaled 20 companies with the 2015-2019 period. Data analysis in this study used multiple regression analysis. The results showed that profitability has a negative effect on tax aggressiveness, liquidity has a negative effect on tax agressivenness, leverage has a negative effect on tax agressivenness, capital intensity has no effect on tax agrressiveness,

Pengaruh Kesehatan Kerja dan SOP Produksi ISO 9001 terhadap Kualitas Kerja Karyawan (Studi Kasus pada Perusahaan Karet)

Marcelinus Bily Ardianto, Anjar Dwi Astono — Thu, 22 May 2025 08:18:16 +0000

This study aims to determine the effect of occupational health and ISO 9001 production SOP on the quality of work of employees in a rubber company. This study uses a quantitative approach. This research was condcted with the unit analysis of Rubber Companies, with a population of 41 people. The sampling method used is Non-Probability sampling, with a saturated sample type, sampling with a total of 41 respondents, with a questionnaire data collection technique. Data processing method using multiple linear regression analysis. The results of this study concluded that there is a significant effect of occupational health on employee work quality, there is a significant effect of ISO 9001 production SOP on employee work quality, and there is a significant simultaneous influence between occupational health variables and ISO 9001 production SOP on employee work quality.

Pengaruh Variasi Produk, Persepsi Kemudahan Penggunaan, dan Harga terhadap Kepuasan yang Berdampak pada Loyalitas Konsumen Disney+ Hotstar

Muhammad Akbar, Vina Meliana — Thu, 22 May 2025 08:43:51 +0000

Technological advancements enable media and entertainment companies to reach customers more easily and generate more revenue. Using a quantitative method with purposive sampling technique, this study aims to determine the impact of product variety on customer satisfaction, the influence of user-perceived ease of use on customer satisfaction, the influence of price on customer satisfaction, and the impact of satisfaction on customer loyalty towards the object of SvoD Disney+ Hotstar. Multiple linear regression analysis is employed. The research findings indicate that product variety does not affect customer satisfaction; user-perceived ease of use influences satisfaction; price affects satisfaction; and customer satisfaction influences customer loyalty

Pengembangan Gim Edukasi Kebersihan Lingkungan untuk Kesadaran Masyarakat Akibat Pencemaran

Marcellino Zefanya, HB Dirgantara — Tue, 03 Jun 2025 01:35:26 +0000

The purpose of this research is to develop a educational game with game maker game engine as an alternative media for general public awareness, researchers take a material model that will be applied to 2D games and platformers. The method used by researchers is the Game Development Life Cycle (GDLC) method with stages: initiation, pre-production, production, black box testing, beta, and release. The final result of this research is an educational game entitled "Clean The Trash" which can be played on Windows program applications. Based on the questionnaire results from the black box testing of 10 respondents, 10 out of 10 people can be more aware of the types of garbage and the dangers of garbage can pollute the environment after playing the educational game "Clean The Trash!"

Development of an Android-Based Financial Recording and Stock Checking Application for LHJ Kue Cake Shop

Ferdi Riansyah — Tue, 03 Jun 2025 01:56:23 +0000

This study aims to analyze the application of android-based financial applications to the results of the financial statements of LHJ Cake Shop. So far, LHJ Cake Shop often has difficulty in recording finances, the problems that often occur are the length of recording and frequent errors in recording. This research uses the Rational Unified Process (RUP) method as the software development cycle and Android Studio in making the application. To test the application, this research uses blackbox testing and feedback from users. Based on the test results, it is found that financial recording using the Android Financial Application on the smartphone of the owner of the LHJ Cake Shop is proven to facilitate business transactions in the form of purchases-sales, accounts payable, payment of operational expenses and others. Financial reports on Android-based smartphones are easy to use at any time. Real time information in this system helps operations move more effectively and efficiently.

Konfigurasi dan Implementasi Enterprise Resource Planning Modul CRM(Customer Relationship Management) dengan ODOO Studi Kasus Kopi Sagaleh

Yosephine Leonie, Mira Ziveria — Tue, 03 Jun 2025 03:16:44 +0000

Kopi Sagaleh has a weakness, namely it does not have a CRM(Customer Relationship Management) module. the purpose of the research is the configuration and implementation of the CRM(Customer Relationship Management) module with Odoo. the method used in the study is the ASAP method. the expected results in this study are the implementation of the CRM module with Odoo with 5 menus: customer, my pipeline, pipeline analysis, activity types, and tags.

Pengembangan Sistem Manajemen Pemesanan Lapangan Olahraga Berbasis Web

Agustina Eksantika, Lutfy Abdillah — Tue, 03 Jun 2025 03:24:36 +0000

The increasing interest in sports in the community at this time is evidenced by the increasing number of field rental businesses. In fact, there are still many field rentals who still implement manual ordering and booking systems, such as coming directly to the location or by telephone. Manual field ordering is considered ineffective because there is a high probability of human error occurring which makes some ordering processes not work properly such as inaccurate information, and there are two orders at one time. The research objective is to produce a system that is used to place online field orders. The development method used is Waterfall, with Unified Modelling Language (UML) system modelling, Hypertext Pre-processor (PHP) system programming, database using MySQL and system testing using Black Box Testing. Data was collected by observing, interviewing and studying literature. This research produces a web-based field ordering information system that can be used by field managers and tenants according to functionality requirements.

Penggambaran Solidaritas Gangster Pada Film "High And Low The Worst X Cross” Di Netflix

Muhammad Zulfan Balfagih, Agustrijanto Agustrijanto — Wed, 04 Jun 2025 04:57:19 +0000

Solidarity in gangster organizations is demonstrated in a variety of different behaviors. The aim of this research is to reveal solidarity between gangsters in the feature film "High and Low The Worst X Cross" and relate it to the theory of Social Reality Construction Theory in Mass Media. This research method uses Charles Sander Pierce's semiotic analysis method using three stages of sign, object and interpretant analysis. The results of this research found that gangsters are faced with a bad image by society and always have a negative impact on society. The existence of a view from the community makes the personality of the gangster organization become worse and difficult to control. During the analysis of signs, objects, and interpretants, it was found that gangster organizations, apart from having a bad view, were always seen in the eyes of society. Therefore, gangster organizations hide their character in society and do not display their solidarity

Strategi Produksi Film Dokumenter “Before You Eat” sebagai Kampanye Penghentian Isu Perbudakan Modern

Brian Langi, Dyah Kusumawati — Wed, 04 Jun 2025 06:56:03 +0000

The issue of slavery is a problem faced by a number of countries, not only in the enslavement of crew members but until now there is modern slavery, namely human trafficking. The study aims to determine the production strategy of the documentary film "Before You Eat" as a campaign to stop the issue of modern slavery that occurs in Indonesia, this study uses the concept of Anthony G.Artis' documentary film production strategy. This research uses a qualitative research approach with a descriptive type of research. Meanwhile, data collection techniques through observation and in-depth interviews with the production team of the film "Before You Eat". The results of this study show the production strategy carried out by the production team of SBMI, GPID and Sorgori in making documentary films as a media campaign to stop the issue of modern slavery.

Pengaruh Pelaksanaan Self Assesment System dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Jakarta - Cakung)

Elisabet Natalia Wijaya, Budi Kurniawan — Wed, 04 Jun 2025 07:37:48 +0000

Indonesia as a developing country is intensively developing infrastructure in variousregions to support economic and socio-cultural development. In essence, all developments carried out will be financed by the State Budget (APBN) and the Regional Budget (APBD) which comes from state tax revenue. Tax is a very basicthing, in the procedure for collecting taxes mustbe based on laws and regulations. In essence, those who bear the tax burden are the people. The issue of tax base and tax rate must gothrough the consent of the people represented bythe people's representative institution and theresult of the approval is described in a law thatmust be obeyed by all parties subject to taxobligations. In the Self Assessment systemeverything related to the amount of tax payable must be left entirely to the taxpayer and the success of this Self Assessment System dependslargely on the compliance of the taxpayer.