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PENGARUH KOMPENSASI EKSEKUTIF, BEBAN PAJAK TANGGUHAN DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Putri, Christie Dwi; Yohanes
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.19565

The aim of this research is to obtain empirical evidence of the influence of profitability, leverage, company size, capital intensity, audit committee, executive compensation and deferred tax burden on tax avoidance. This research population used 59 samples with 177 consumer cyclical and consumer non-cyclical companies listed on the Indonesia Stock Exchange during the period 2020 to 2022 which were selected using the purposive sampling method. This research uses a multiple regression analysis method using the eview analysis tool. The research results show that profitability and company size have an effect on tax avoidance, while leverage, capital intensity, audit committee, executive compensation and deferred tax expense have no effect on tax avoidance. Companies with high profit levels tend to avoid taxes to maintain optimal performance. Large companies tend to use their resources to avoid taxes by not violating tax regulations.

The Obstacles in Electronic Land Rights Registration and Their Solutions in land Sale and Purchase Cases Yohanes; Rasji
Journal of Law, Politic and Humanities Vol. 5 No. 1 (2024): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i1.1144

Abstract: This study analyzes the resolution of obstacles to electronic land rights registration in land sale and purchase cases. The rules in the Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency of the Republic of Indonesia Number 3 of 2023 concerning the issuance of electronic documents in land registration activities. This regulation regulates the issuance of electronic documents in land registration activities by setting limits on the terms used in its regulations. However, there are obstacles found in the implementation of land rights registration which were studied by the author using descriptive-analytical research methods, secondary data sources, and primary data, obtained from library research, and interviews with related parties. The results of this study are that land rights in the sale and purchase case cannot be registered because the buyer was declared dead shortly after the signing and there were registration obstacles in the PPAT account after confirmation to the relevant land agency, the heirs of the buyer are required to make a court decision. Keywords: Deed; Applicant; Official Certifier Of Title Deeds; Electronic Certificate.

Analisis Pernikahan Beda Agama tentang Pandangan Hukum Positif Agama dan Sosiologi Arief, M. Rahmad; Yohanes; Setiawan, Andre; Mustapid, Hidayatul; Permana, Hadi Jaya; Febrianty, Yenny; Kholik, Acep Abdul
Indonesian Journal of Law and Justice Vol. 1 No. 1 (2023): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v1i1.2014

Marriage is a bond of agreement between human individuals to build a household ship with a happy and eternal goal until the end of their life. In a marriage, there are many factors supporting similarities, differences, economics, religion, social status and so on. Our aim is to research to find out whether it is permissible to marry religious differences are in accordance with the results of the methodology that we are looking for, namely in accordance with the perfective Indonesian positive law, religious law and sociological views on interfaith marriages. Indonesia has its own regulations which are regulated in its law book in the Civil Code, while according to the perspective of religious law in Indonesia, marriages from people of different religions are not allowed, they are considered invalid or forbidden, the sociological view of marriages between different religions is considered valid. Just because in social science a marriage occurs because of mutual love and does not prioritize religion because love occurs because there are similarities and differences that complement each other and there is an attitude of tolerance between partners so that the marriage is eternal and happy.

KAJIAN ETNOMATEMATIKA TERHADAP DESAIN, SIMBOLISME KALUNG SEBALIK SUMPAH SUKU ANAK DALAM MELALUI PENDEKATAN GEOMETRI DAN KOMBINATORIKA Yohanes; Hariyadi, Bambang; Zurweni; Haryanto
Jurnal Muara Pendidikan Vol. 10 No. 1 (2025): Jurnal Muara Pendidikan, Vol 10 Issue 1, Juni 2025
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/mp.v10i1.2964

This study examines the design and symbolism of the Kalung Sebalik Sumpah belonging to the Suku Anak Dalam through an ethnomathematical approach, specifically using geometry and combinatorics. The necklace features visual patterns that reflect mathematical structures such as symmetry, repetition, rotation, and transformation, while also carrying deep symbolic meanings within the indigenous belief system. Geometric analysis reveals that the motifs of the necklace incorporate fundamental shapes such as circles and triangles, which are not only aesthetically pleasing but also represent social and spiritual values. A combinatorial approach is employed to explore the variations in the arrangement of elements such as beads and knots, organized based on principles of permutation, combination, and repeated patterns. The purpose of this research is to explore the ethnomathematical elements embedded in the design and symbolism of the Kalung Sebalik Sumpah using geometric and combinatorial perspectives. A descriptive qualitative method was employed, utilizing triangulation techniques to analyze data from observation, interviews, and documentation. The findings demonstrate that the Kalung Sebalik Sumpah is not merely an ornament, but a cultural artifact embedded with complex mathematical systems. This approach enriches the understanding of local cultural values, fosters collaboration between the exact sciences and anthropology, and contributes to.

GESTION DE LA BIODIVERSITE : RELATIONS AUX PLANTES ET DYNAMIQUES VEGETALES CHEZ LES DANI DE LA VALLEE DE LA BALIEM EN IRIAN JAYA, INDONESIE Yohanes; Purwanto
Reinwardtia Vol. 12 No. 1 (2002)
Publisher : BRIN Publishing (Penerbit BRIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar

PURWANTO, Y. 2002. Biodiversity management: Plant relation of the Dani people and vegetation dynamic in the Baliem valley of Irian Jaya, Indonesia. Reinwardtia 12(1): 1–94. ? The study was conducted in two approaches, ethnobotanical approach and ecological approach. Ethnobotanical approach consists of knowledge analization and plant nature environment uses which consists of spatial organization, botanical indigenous knowledge, traditional system on plant nomenclature, and treats the agriculture activities of the Dani–Baliem. Whereas, the later approach we analyse the floristic diversity in different environment existence in the Baliem Valley. In this ecological approach contains of analyse floristic of the primary forest of different altitude, secondary forest (fallow system of different ages), transition zone (zone ecotone), home garden, villages, protection area and sacred sites. The result indicated that the degradation of environment in the Baliem Valley, principally caused by agricultural activity and exploitation of natural resources. The traditional agricultural activities of Dani–Baliem society influence on decreasing of genetic resources on wild plant (wild species).On the contrary, these activities in the intraspecific diversity level,increase the number of cultivated plants. Further, Dani–Baliem people activities also influence the ecological diversity. This can be seen from different unit of environment existence like secondary forest, agricultural area, protection zone, sacred site, habitation areas etc.), where every unit have a specific use and a specific plant diversity.

GESTION DE LA BIODIVERSITE : RELATIONS AUX PLANTES ET DYNAMIQUES VEGETALES CHEZ LES DANI DE LA VALLEE DE LA BALIEM EN IRIAN JAYA, INDONESIE Yohanes; Purwanto
Reinwardtia Vol. 12 No. 1 (2002)
Publisher : BRIN Publishing (Penerbit BRIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar

PURWANTO, Y. 2002. Biodiversity management: Plant relation of the Dani people and vegetation dynamic in the Baliem valley of Irian Jaya, Indonesia. Reinwardtia 12(1): 1–94. ? The study was conducted in two approaches, ethnobotanical approach and ecological approach. Ethnobotanical approach consists of knowledge analization and plant nature environment uses which consists of spatial organization, botanical indigenous knowledge, traditional system on plant nomenclature, and treats the agriculture activities of the Dani–Baliem. Whereas, the later approach we analyse the floristic diversity in different environment existence in the Baliem Valley. In this ecological approach contains of analyse floristic of the primary forest of different altitude, secondary forest (fallow system of different ages), transition zone (zone ecotone), home garden, villages, protection area and sacred sites. The result indicated that the degradation of environment in the Baliem Valley, principally caused by agricultural activity and exploitation of natural resources. The traditional agricultural activities of Dani–Baliem society influence on decreasing of genetic resources on wild plant (wild species).On the contrary, these activities in the intraspecific diversity level,increase the number of cultivated plants. Further, Dani–Baliem people activities also influence the ecological diversity. This can be seen from different unit of environment existence like secondary forest, agricultural area, protection zone, sacred site, habitation areas etc.), where every unit have a specific use and a specific plant diversity.

Optimization of Rotation Speed, Disc Diameter, and Lighting Time in Batik Waste Treatment Using Rotary Algae Biofilm Reactor (RABR) with Ulva sp. Raharjo, Sonya Hakim; Palupi, Bekti; Syaifullah, Rangga Yudha; Yohanes; Sekaringgalih, Ratri; Hidayati, Nurul
Eksergi Vol 22 No 3 (2025)
Publisher : Prodi Teknik Kimia UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/eksergi.v22i3.15084

Batik is one of the cultural heritages in Indonesia that must be maintained and preserved. The batik industry process itself produces liquid waste that comes from the coloring processing, washing, wax removing, also rinsing. Batik waste, if not treated properly, can harm the environment. Various studies have shown that effluent treatment using the Rotary Algae Biofilm Reactor (RABR) method is promising. This research focuses on improving the RABR design and optimal conditions for treating batik wastewater, as well as utilizing the synergy between batik production and Ulva sp. The variables used in this research are the rotation speed of 20, 30, and 40 rpm, the lightning time for 0, 6, and 12 hours, and the disk diameter size of 9, 11, and 13 cm. The parameters that analyzed are BOD, COD, and pH levels. Waste treatment optimization in this research uses the RSM with a combination of Design Expert 13 software. Based on the results, the most optimal batik wastewater treatment variable is when the disk diameter is 10.306 mm, the rotation speed is 20 rpm, and the lightning time is 7.805 hours, yielding response values of 55.673 mg/L for BOD, 25.538 mg/L for COD, and 10.406 for pH.

QuickBooks Accounting Software Training for Educational Staff Under ABC Educational Foundation of Timor Leste: An International Community Service Activity Ponziani, Regi Muzio; Prasetio, Arton Briyan; Yohanes; Marie, Andhalia Liza
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 1 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/rv0pvy09

This community service activity aims to hold a training in QuickBooks accounting software for the educational staff at a foundation in Timor Leste. The foundation is ABC educational foundation. This foundation operates in the education industry. The foundation owns schools and other education institutions. Previously, the staffs never used QuickBooks accounting software. This is the first time they operate QuickBooks Accounting software. Therefore, it is expected through this training that the staffs will comprehend how to use the QuickBooks accounting software to record transactions and prepare financial statements necessary for any types of institutions or companies. The community service activity was conducted through direct offline training. The training was conducted at Dili, Timor Leste, on 27-28 February 2025. The training was attended by 30 educational staffs for 2 full days. The training was conducted successfully. After training, we conducted a post-test to find out how well the participants comprehended the materials. Overall, the participants were satisfied with the training, and they were able to record transactions and construct financial statements during the training. QuickBooks accounting software could be used for the operation and education at ABC Educational foundation. To enhance comprehension of the attendants, the training must be practical with real case studies. This way, it is easier to understand how the QuickBooks accounting software works to record and prepare financial statements. The operation of QuickBooks accounting software requires direct connection to the internet. When the connection is interrupted, the operation of the software will be delayed. Therefore, the staffs must ensure the connectivity to the internet during the operation of the software. This training is an international community service program. Therefore, this activity will strengthen the education collaboration between Indonesia and Timor Leste. We also hope that this training will enhance the understanding toward accounting software and how the software can assist accountants or accounting staffs in their daily routines.

Analisa Daerah Kebakaran Hutan Pulau Sumatera dengan K-Means Clustering Metode CRISP-DM Winarnie, Winarnie; Hery Oktafiandi; Pebriyanti Panjaitan; M. Fajar Ramadhan; Yohanes
Jurnal Publikasi Ilmu Komputer dan Multimedia Vol. 5 No. 1 (2026): Januari: Jurnal Publikasi Ilmu Komputer dan Multimedia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupikom.v5i1.6198

Kebakaran Hutan dan Lahan (Karhutla) sering terjadi di negara Indonesia. Karhutla pada wilayah Sumatera dan Kalimantan tahun 2015 menjadi sorotan dunia karena telah membawa polusi kabut asap ke negara tetangga. Informasi tentang pengelompokkan daerah yang terkena dampak kebakaran hutan digunakan untuk mengingatkan supaya masyarakat lebih waspada dan siap. Metode K-Mean Clustering dengan model data mining CRISP-DM, bisa dipakai sebagai salah satu cara untuk menganalisa daerah yang termasuk dalam daerah rawan terjadi karhutla. Penelitian ini dilakukan untuk membuat kelompok daerah dengan kemungkinan kebakaran hutan yang tinggi. dan daerah yang aman dari bencana kebakaran hutan pada kabupaten-kabupaten yang terdapat pada pulau Sumatera yang meliputi 9 provinsi di Pulau Sumatera., Kelompok daerah waspada kebakaran hutan dan lahan diwakili oleh beberapa cluster. Pada penelitian ini berhasil menghasilkan cluster yang baik dan optimal dapat dilihat dengan nilai silhouette bernilai positif dan mendekati 1. Cluster nilai terbaik adalah cluster 2 dengan nilai silhouette coefficient indeks terbesar yaitu 0,96 dengan luas karhutla sebanyak 6624 ha dan kemunculan titik api sebanyak 6006 titik.

THE EFFECT OF FRICTION TIME VARIATIONS ON DISSIMILAR MATERIAL WELDING JOINTS AND HARDNESS VALUE USING A BAR-PLATE ROTARY FRICTION WELDING MACHINE Sinabutar, Jimmi pranata; Yohanes
Journal of Renewable Energy and Mechanics Vol. 7 No. 01 (2024): REM VOL 7 NO 01 2024
Publisher : UIR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/rem.2024.15916

This research aims to determine the effect of variations in friction time on welded joints of dissimilar materials and hardness values. The method used is the friction welding method. One of the materials widely used in industrial products is mild steel AISI 1037 and stainless steel 304. One of the tools used is a bar-plate upright rotary friction welding machine. The parameters used are friction time variations of 25-35 seconds, 55-65 seconds and 115-125 seconds with a rotational speed of 2,484 rpm, friction pressure of 0.5 MPa, forging pressure of 0.7 MPa, forging time of 10 seconds. From the results of the connection several tests were carried out, namely liquid penetrant , macro observation and hardness test. The results of liquid penetrant testing and macro observations showed no influence on the welding area. The results of hardness testing have an influence on the hardness value. In the interface area, the friction time variation of 120 seconds has the highest hardness value of 161.67 VHN. The lowest hardness value in the interface area with a friction time variation of 30 seconds is 152.90 VHN. Where the longer the friction time, the hardness value also increases.

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