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Pengaruh Coretax dan Sanksi Perpajakan terhadap Kepatuhan Pajak pada Credit Union dimoderasi Sistem Pengendalian Manajemen Roziana, Roziana; Risal, Risal; Afif, Ali
TIN: Terapan Informatika Nusantara Vol 6 No 7 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i7.8721

Abstract

The main source of state revenue is taxes, but corporate taxpayers' compliance with Credit Unions (CU) of Puskopcuina members is still low. This study analyzes the influence of Coretax implementation and tax sanctions on compliance, with the Management Control System (SPM) as moderation. The study used a quantitative approach involving 47 respondents, where data was collected through questionnaires and analyzed using SPSS 26 through data quality tests, classical assumption tests, descriptive analysis, and hypothesis tests. The results showed that the implementation of Coretax had no significant effect on compliance (coefficient of 0.034; significance of 0.839), while tax sanctions had a significant positive effect (coefficient of 0.284; significance of 0.047). SPM weakened the influence of Coretax (coefficient of -0.149; significance 0.020) and strengthened the influence of tax sanctions (coefficient of 0.149; significance 0.009). Thus, tax sanctions play an important role in encouraging increased compliance of corporate taxpayers, while the effectiveness of Coretax is highly dependent on MCS support.
Accelerated shelf life estimation of pumpkin bar using arrhenius-based aslt with aluminum foil packaging roziana, roziana; Restusari, Lily; Alza, Yessi; Gusnedi, Gusnedi
AcTion: Aceh Nutrition Journal Vol 11, No 1 (2026): March
Publisher : Department of Nutrition at the Health Polytechnic of Aceh, Ministry of Health

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30867/action.v11i1.2994

Abstract

Pumpkin bars are practical functional food products; however, their distribution is often hampered by a lack of data on quality degradation kinetics in the tripos environment. This study aimed to estimate the shelf life of pumpkin bars using the Accelerated Shelf Life Test (ASLT) method with the Arrhenius approach and to evaluate the effectiveness of aluminum foil packaging in maintaining product quality. This study used an experimental design conducted at the Food Laboratory of the Riau Ministry of Health Polytechnic and SIG Laboratory from January to October 2025. Samples were stored at 35, 40, and 45°C, and a control temperature of 18°C for 30 days, with observations every 7 days. The parameters observed included moisture content, water activity (Aw), and the presence of mold and yeast. Data analysis used the Arrhenius kinetic model to calculate the reaction rate constant and estimate the shelf life. The results showed that the product was stable in terms of mold and yeast <10 colonies/g. Increased moisture content (8.5–14%) and Aw (0.52–0.67) were the main limiting factors for the growth of these Based on Arrhenius calculations, the shelf life of the product was estimated to be 23–35 days at 35–45°C. Moisture content and sensory degradation were the main determinants of the shelf life of pumpkin bars in aluminum foil packaging.
Delayed Surgical Reconstruction of Chronic Fourth-Degree Perineal Laceration: Impact on Female Sexual Function - A Case Report Hasanuddin; Roziana; Zahara, Fatimah
Journal of International Surgery and Clinical Medicine Vol. 5 No. 2 (2025): Available online : 1 December 2025
Publisher : Surgical Residency Program Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51559/jiscm.v5i2.75

Abstract

Introduction : Among the gravest complications occurring during childbirth are fourth-degree perineal lacerations, characterized by complete disruption of the anal sphincter mechanism with potential for persistent sequelae including fecal incontinence and impaired sexual health. These traumatic injuries profoundly compromise women's wellbeing, with sexual health disturbances documented in 30-60% of affected women three months following delivery. The Female Sexual Function Index (FSFI) provides validated assessment across six critical dimensions: libido, arousal capacity, vaginal lubrication, orgasmic function, overall satisfaction, and dyspareunia. Case presentation: We present the clinical course of a 33 year old multiparous woman who sought consultation nine months postpartum with chronic fourth-degree perineal disruption accompanied by anal incontinence and sexual dysfunction. Initial FSFI assessment revealed a score of 16.2, demonstrating substantial sexual impairment. Surgical intervention employed a comprehensive ten-stage reconstruction protocol involving systematic restoration of anal mucosa, internal and external sphincter components, vaginal wall integrity, and perineal tissue architecture. At five-month postoperative evaluation, the patient exhibited complete continence restoration and remarkable sexual function recovery, with FSFI scoring advancing to 28.0, indicating normalization of sexual health parameters. Quality of life indicators demonstrated meaningful enhancement across all assessed dimensions. Conclusion: Secondary reconstruction of chronic fourth-degree perineal disruptions can successfully restore both continence mechanisms and sexual function when executed using meticulous surgical methodology. Prompt recognition and appropriate timing of intervention remain paramount for achieving optimal patient outcomes and restoring quality of life.
Local Fish-Based Nutritious Menu Innovation for Stunting Prevention through Posyandu Cadre Capacity Strengthening in Sungai Piring Yessi Alza; Roziana Roziana
DIKDIMAS : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026): DIKDIMAS : JURNAL PENGABDIAN KEPADA MASYARAKAT VOL 5 NO 1 APRIL 2026
Publisher : Asosiasi Profesi Multimedia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/dikdimas.v5i1.624

Abstract

Background: Stunting remains a significant global public health challenge. In 2024, an estimated 23.2% of children under five, approximately 150.2 million globally, were affected by stunting, defined as height-for-age below −2 standard deviations of the WHO Child Growth Standards. Although Indonesia has demonstrated a downward trend in stunting prevalence, declining from 24.4% in 2021 to 21.6% in 2022 and 19.8% in 2024, the rate remains above the national target of 14% for accelerated stunting reduction, indicating the need for sustained multisectoral interventions. Strengthening community-based strategies that utilize locally available animal protein sources, such as fish, is essential. Posyandu cadres play a strategic role in delivering nutrition education and influencing child feeding practices at the grassroots level.Aims: This community engagement program aimed to strengthen posyandu cadres’ capacity in stunting prevention through nutrition education and innovation of nutrient-dense local fish–based complementary food (fish floss/abon ikan).Methods: The program was conducted on 20 September 2025 at Posyandu Durian, Tasik Raya Village (Sungai Piring Health Center area), involving 20 cadres. Activities included structured nutrition education and a hands-on demonstration of fish floss preparation. Knowledge improvement was assessed using pre- and post-tests.Results: The average knowledge score increased from 65 (pre-test) to 84 (post-test), representing a 29% improvement. Cadres acquired practical skills in processing locally available fish into an acceptable complementary food, which was well received by mothers and toddlers.Conclusion: Integrating participatory education with practical food innovation effectively strengthened cadres’ competencies and demonstrates potential as a sustainable community-driven strategy for supporting long-term stunting prevention