KALBISIANA Jurnal Sains, Bisnis dan Teknologi

Analisis Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan terhadap Agresivitas Pajak

Larasati Larasati, Mira Kartika Dewi Djunaedi — Wed, 26 Jun 2024 02:01:50 +0000

Taxes is one of sources income for countries, in which taxes contribute 71% of total revenue. Taxes are considered as a burden by the company, it is necessary to do a strategy to reduce the tax burden. Reducing the tax will cause companies to be aggressive towards taxes. The purpose of this study is to determine the effect of liquidity, leverage and company size on tax aggressiveness in consumer goods subsector manufacturing companies listed on the Indonesia Stock Exchange during the period 2017-2021. The type of data used in this study is secondary data from financial statements and company annual reports sourced from the official website of the Indonesia Stock Exchange (IDX). Determination of the sample using purposive sampling method and obtained a sample of 120 based on certain criteria. The analytical method used is multiple linear regression using the Stata 17 program. The results of this study indicate that liquidity and firm size have no significant effect with a negative direction on tax aggressiveness. While, leverage leads to a positive direction and has no significant effect on tax aggressiveness.

Pengaruh Berita Hoax Vaksin Covid-19 terhadap Sikap Masyarakat untuk Menerima Vaksin (Survei Pada Masyarakat di Kelurahan Jatinegara)

Martika Sella Br Purba, Salman Salman — Wed, 26 Jun 2024 02:04:14 +0000

Vaccine hoax news circulating on social media Facebook. The hoax news stated that it contained pork oil and microchips thus making people afraid to receive the vaccine. This study aims to determine whether or not there is an influence of the Covid-19 vaccine hoax news on people's behavior in Jatinegara Village. This research uses stimulus response theory. The research approach uses quantitative research with an explanatory type. Samples were taken as many as 150 respondents. The researcher concluded that there was an effect of the Covid-19 vaccine hoax news on people's attitudes to receiving vaccines in the Jatinegara village. Based on the data obtained from the calculation of the questionnaire, the hoax news variable shows that people are affected by hoax news. However, the percentage result of 21.3% can be said that the influence of hoax news is not large enough to influence people's attitudes.

Pengembangan Aplikasi Klasifikasi Suara Alat Musik Kalimba

Ferry Chai — Wed, 26 Jun 2024 02:05:52 +0000

This study aims to develop an application that implement deep learning with the Convolutional Neural Network (CNN) for classifying the sound of the kalimba and not kalimba. The application development in this research used the incremental method. In increment 1, the dataset will be cut into ten seconds and then converted into a mel-spectrogram image with the help of librosa. The test evaluation results from the experiments carried out were 98.33% accuracy, 0.0394 loss and 98% F1 score with 150 epochs of training. In increment 2, the model is implemented as a GUI with the help of TKinter. This study shows that CNN can be used to classify the sound of the kalimba.

Information System Design Web-Based Cash Bookkeeping Case Study of Juice Shop 1 Putra

Namira Kaltsum Nadaa — Wed, 26 Jun 2024 02:07:24 +0000

The development of increasingly advanced technology makes business actors have to follow the developments that occur in the entrepreneurial environment. In this study, he designed a website-based cash bookkeeping at Toko Jus 1 Putra. In-store cash bookkeeping is still done manually, so the creation of reports is quite time-consuming and what is produced cannot be optimally. The purpose of this study was to produce easy and accurate cash bookkeeping in recording reports during sales transactions, the purchase of Jus 1 Putra. The research method used is Waterfall and uses the Laravel framework. The testing method used is Black Box Testing. In data collection carried out through observation, interviews, and literature studies. The results of this research that have been built by the infrastructure system are successful, based on the design of business needs provide with features that help to carry out business processes.

Pengaruh Citra Merek dan Kualitas Layanan dengan Variabel Intervening Minat Beli terhadap Keputusan Pembelian di TK ID

Nindi Saputri, Pranakusuma Sudhana — Wed, 26 Jun 2024 02:14:51 +0000

Education is a necessity for anyone from any background, because it is believed to bring change to be the better person, this view makes education always in demand and will never be abandoned. Indonesia has plenty of school-aged people, one of them are in the kindergarten level. his statement is not in-line with the phenomenon of the decreasing number of students in ID Kindergarten, Z Foundation, JPBS Branch in 2019. The emergency situation of the Covid-19 Pandemic has made parents postponed their children to school. In addition, the brand image and quality of services of a school are considered in choosing a school. This study aims to explore more about the influence of brand image, service quality, buying interest on purchasing decisions. This Quantitative research is using questionnaire instruments and processed using the structure equation technique of partial least squat (SEM-PLS) model. The results of this study show that buying interest could strengthen the connection between brand image, service quality and purchasing decisions at TK ID.

Pengaruh Harga, Variasi Produk, Kualitas Produk, dan Kualitas Pelayanan terhadap Keputusan Pembelian Ulang UMKM Gita

Salsabila Khendra, Anadda Nikita Shani — Wed, 26 Jun 2024 02:16:10 +0000

MSMEs (Micro, Small and Medium Enterprises) are one of the factors that encourage Indonesia's progress in the current economic field. One of the MSMEs in Indonesia is Jajanan Neng Gita which is engaged in the culinary field. The competition that occurs in the culinary field is very competitive to be able to attract repurchases made by consumers. The purpose of this study was to determine the influence of price, product variation, product quality and service quality on repurchase decisions. The method in this study used quantitative methods to the respondents of MSME Jajanan Neng Gita. The required data was collected through a questionnaire (Google Form) with the number of respondents in this study was 80 people. The results obtained from this study are the influence of Price, Product Variation, Product Quality and Service Quality on the Decision to Repurchase MSMEs of Neng Gita Snacks.

Pengembangan Aplikasi Klasifikasi Tingkat Kematangan Buah Apel Berdasarkan Warna Kulit Buah Apel dengan Metode Convolutional Neural Network

Hizkia Natanael Rusli — Wed, 26 Jun 2024 02:52:47 +0000

This study aims to develop an image classification application for the ripeness level of apples using the Convolutional Neural Network method to group image data so that it can assist in determining the ripeness of apples. The dataset used is an image of unripe, ripe, and rotten apples. The data will be trained to obtain accuracy to determine the level of ripeness of apples. In this study, the accuracy was 96% for 20 epochs and 98% for 40 epochs.

Makna Warna Merah dan Putih dalam Video Klip Hingga Tua Bersama Rizky Febian

Fanthony Everell, Santi Delliana — Wed, 26 Jun 2024 03:31:38 +0000

Color is a very sensitive thing that plays an important role for someone who sees it and has various meanings in it. Including the red and white colors in the video clip "Hingga Tua Bersama". This study aims to determine the meaning of the red and white colors in Rizky Febian's video clip "Hingga Tua Bersama". In this research, the researcher used the social reality construction theory of mass media with a descriptive qualitative approach using Charles Sanders Peirce's semiotic method which has Sign, Object and Interpretant to interpret the red and white colors in the video clip. The results of this study found that the red and white colors in the video clip "Until Old Together" can be interpreted as purity, sincerity, struggle, emotion, love and innocence.

Komunikasi Single Mom dengan Anak Mengenai Pernikahan Kedua

Afifah Fahrul Habibiyah, Satya Candrasari — Wed, 26 Jun 2024 00:00:00 +0000

A single mom performing a dual role is not an easy thing to do, especially in taking care of and raising children alone. A single mom decided to remarry to be one of the realistic choices of a single mom who wants to have a more decent life and still feel safe because she has a companion. The goal is to find out the process of communication between single moms and children about second marriage. The research methods used in this study are observations and in-depth interviews. The theories and concepts used in this study are, uncertainty reduction theory, and the concept of interpersonal communication. The results of this study suggest that closeness between mother and child can determine the good relationship in it. Interpersonal communication carried out by the mother to the child runs effectively because the mother invites the child to communicate face-to-face even though some of the children do not really like the mother's decision.

Pengaruh Profitabilitas,Likuiditas dan Ukuran Perusahaan terhadap Nilai Perusahaan

Eva Anggraini Rodiarta, Maulana Malik Muhammad — Fri, 28 Jun 2024 04:20:22 +0000

This study aims to determine the effect of profitability, liquidity and company size on firm value in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The population used in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample in this study consisted of 34 companiies which were determined by purposive sampling technique. The research method used is panel data regression, model test, classical assumption test, mulltiple linear regression, and hypothesis testing. From the results of the tests and discussions that have been carried out, it can be concluded that profitability, liquidity and firm size have no effect on firm value.