Penghindaran Pajak Cost of Debt dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Authors: Kadek Krishna Dhananjaya, Ni Made Adi Erawati Abstract: “This study aims to examine the effect of tax avoidance on the cost of debt and also examine the effect of...

Penggunaan E-Commerce, Sistem Informasi Akuntansi, Budaya Organisasi, dan Kinerja UMKM

Authors: Dewa Ayu Sri Laksmi Dewi, I Gusti Ayu Eka Damayanthi Abstract: “Performance describes the success of business entities, especially Micro, Small and Medium Enterprises (MSMEs). The research aims to...

Moderasi Kecerdasan Adversitas dan Resiliensi Terhadap Pengaruh Motivasi Karier pada Minat Memperoleh Sertifikasi Chartered Accountant

Authors: Anak Agung Sagung Mas Swandari Dewi, Luh Gede Krisna Dewi Abstract: “This study aims to examine the effect of career motivation and the moderating effect of adversity intelligence and...

Ukuran Perusahaan, Leverage, Profitabilitas, dan Agresivitas Pajak

Authors: I Gede Putu Aditya Paramananda Krisna, Ni Luh Supadmi Abstract: “Tax aggressiveness is a concept to reduce the tax burden through tax planning that can be implemented through tax...

Perancangan Sistem Informasi Pengelolaan Praktek Kerja Lapangan Dengan Metode Prototype (Studi Kasus: Fakultas Pariwisata Universitas Udayana)

Authors: Ni Luh Yuni Artini, I Nyoman Yudi Anggara Wijaya, A.A. Istri Ita Paramitha Abstract: “Nowadays, the development of IT provides many benefits for all levels of society as a...

Discourse on the Civil Rights of the Deaf People in Making a Notary Deed

Authors: Ida Ayu Ratna Kumala, I Ketut Sudantra Abstract: “It is generally said that disabled persons do not have proper access to justice and are not treated equally before the...

Safeguarding Indigenous Rights and Territories: Integrating Dayak Ngaju Wisdom in Peatland Ecosystem Management

Authors: Sumarni Sumarni, Muhammad Ery Wijaya, Astrid Meilasari Sugiana Abstract: “In Indonesia, the legal system heavily favors state ownership of land, leading to the marginalization of Indigenous peoples and their...

METODE FATWA MAJELIS PERMUSYAWARATAN ULAMA ACEH DALAM PENETAPAN STATUS HUKUM GAME PLAYER UNKNOWN’S BATTLEGROUND (PUBG)

Authors: Alwy Akbar, Muhammad Syukri Albani Nasution, Hafsah Hafsah Abstract: “Penelitian ini untuk menjelaskan dan menganalisis metode fatwa Majelis Permusyawaratan Aceh dalam penetapan hukum Game PUBG. Game PUBG merupakan permainan...

Analisis Penggunaan Metode MFCC Dalam Mendeteksi Emosi pada Musik Indonesia

Authors: I Komang Sutrisna Eka Wijaya, Luh Arida Ayu Rahning Putri Abstract: “This research aims to develop a method for detecting emotions in Indonesian music using the MFCC method. The...

Implementasi Random Forest dengan LASSO dalam Klasifikasi Penyakit yang Ditularkan Melalui Nyamuk

Authors: Kadek Dwitya Adhi Pradyto, Made Agung Raharja Abstract: “Several diseases that can attack human health can be transmitted through disease vectors. One of the insects belonging to the disease...