Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Fairness Journal Of Engineering Sciences (Improsci) PESHUM
Pika, Pika
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analysis of the Effect of Clothing Color Spectrum on the Absorption and Reflection Coefficient of Solar Radiation Kusumah, Abel Indra; Rahardiansyah, Bagus Dwi; Pika, Pika; Aulia, Caca; Qeianu Rafly, Marzhal
Jurnal Improsci Vol 2 No 3 (2024): Vol 2 No 3 December 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/improsci.v2i3.587

Abstract

Clothing plays an important role in maintaining body comfort, especially in extreme weather conditions, but people often prefer clothes based on trends rather than thermal effectiveness. This study aims to examine the influence of clothing color on the increase in fabric surface temperature in various environmental conditions. The research method was carried out through experiments using different colored fabrics indoors and outdoors, as well as descriptive surveys to understand people's preferences and habits. The results of the experiment showed that dark-colored clothes absorbed heat more than light-colored clothes, while the survey revealed that most respondents still chose dark clothes for aesthetic reasons. This study contributes to a scientific understanding of the effect of clothing color on thermal comfort and underscores the need for public education to balance comfort with clothing style. This research is expected to be a guide in choosing clothes that suit thermal and aesthetic needs.
PENGARUH PENDAPATAN ASLI DAERAH, SISA LEBIH PEMBIAYAAN ANGGARAN, PINJAMAN DAERAH TERHADAP REALISASI BELANJA MODAL SUMATERA SELATAN Pika, Pika; Saiful, Saiful; Aprila, Nila
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.35 KB) | DOI: 10.33369/fairness.v8i2.15202

Abstract

This study aims to determine the effect of Original Revenue, Remaining More Budget Financing, Regional Loans on Capital Expenditures Realization in Districts / Cities Se-Province of South Sumatra. This research data is taken during the last three periods between 2014-2016 with the number of samples of 17 regencies and municipalities in South Sumatra Province as many as 48 observations. This research uses the report of realization of APBD of Government / City of South Sumatera Province in 2014-2016. In this research, it is obtained by using purposive sampling method with criterion 1) which preparing Budget Realization Report in the last 3 (three) years, 2) Regency / Municipality which publishes Budget Realization Report which published in last 3 (three) years. This study tested the hypothesis by using multiple linear regression.The result of this research of Original Regional Revenue proved to have a positive effect on the realization of capital expenditure, the remaining budget financing proved to have a positive effect on the realization of capital expenditure, and regional loan was not proven to have a positive effect on capital expenditure
Pengaruh Narsisme Ceo, Tata Kelola Perusahaan, Risiko Perusahaan Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pika, Pika; Sihono, Agus
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.12951

Abstract

Studi ini bertujuan untuk mengkaji hubungan antara narsisme CEO, ukuran dewan komisaris, direksi perempuan, kesulitan keuangan, risiko perusahaan dan ukuran perusahaan terhadap penghindaran pajak. Dengan menggunakan metode purposive samping pada populasi perusahaan, sehingga mendapat sampel sesuai dengan kriteria sebanyak 40 perusahaan pada sektor basic material yang tercatat di BEI pada periode 2021-2023 dengan 120 laporan keuangan. Penelitian ini menggunakan analisis deskriptif dan regresi linier berganda, analisis data pada penelitian ini menggunakan perangkat lunak analisis statistik. Hasil penelitian ini menujukkan bahwa narsisme CEO, ukuran dewan komisaris, direksi perempuan, kesulitan keuangan, risiko perusahaan dan ukuran perusahaan berpengaruh simultan terhadap penghindaran pajak. Kemudian, kesulitan keuangan, risiko perusahaan dan ukuran perusahaan berpengaruh positif terhadap penghindaran pajak, sedangkan narsisme CEO, ukuran dewan komisaris dan direksi perempuan tidak berpengaruh terhadap penghindaran pajak. Dalam konteks ini, manajer bertujuan untuk mengurangi beban pajak perusahaan guna mempertahankan kinerja dan meringankan beban keuangan, meskipun langkah ini dapat meningkatkan risiko ketidakpatuhan pajak. Dengan demikian, posisi dan karakteristik keuangan perusahaan memengaruhi teknik penghindaran pajak, meskipun faktor-faktor pribadi seperti narsisme CEO dan keberagaman gender di dewan direksi belum terbukti memiliki dampak substansial terhadap perilaku oportunistik agen.
Co-Authors Aprila, Nila Aulia, Caca Kusumah, Abel Indra Qeianu Rafly, Marzhal Rahardiansyah, Bagus Dwi Saiful Saiful Sihono, Agus