Abstract:Perkembangan teknologi digital memfasilitasi munculnya fenomena "flexing" di media sosial, terutama di platform TikTok. Fenomena ini mengacu pada perilaku pengguna yang memamerkan kekayaan, gaya hidup mewah, atau pencapaian…
ian pribadi untuk membangun citra diri yang diinginkan di mata publik. Melalui perspektif sosiolinguistik, penelitian ini menganalisis bahasa yang digunakan dalam konten flexing, yang sering kali mencakup kata-kata mewah, frasa khas, dan intonasi tertentu. Studi ini bertujuan untuk memahami bagaimana bahasa flexing menjadi alat komunikasi yang mencerminkan status sosial, kebutuhan akan validasi sosial, dan identitas digital pengguna. Temuan menunjukkan bahwa flexing bukan hanya sarana komunikasi, tetapi juga simbol status di ruang digital, memperlihatkan bagaimana bahasa membentuk dan mengelola persepsi identitas sosial di lingkungan daring. Implikasi ini memperluas pemahaman sosiolinguistik terkait peran bahasa dalam budaya digital dan norma sosial di media sosial.
Abstract:Batagor adalah makanan khas Indonesia, khususnya dari Bandung, yang terbuat dari tahu dan bakso ikan digoreng dan disajikan dengan bumbu kacang yang kental, kecap manis, dan sambal. Makanan ini terkenal karena teksturnya…
yang renyah di luar dan lembut di dalam, serta rasanya yang gurih dan lezat sehingga sering dijadikan sebagai camilan atau hidangan pembuka. Permasalahan penelitian ini bagaimana sebuah makanan dapat meningkatkan budaya dan ekonomi rakyat. Penelitian ini bertujuan untuk mengkaji jenis makanan batagor sebagai salah satu kuliner khas Bandung yang memiliki nilai budaya dan ekonomi. Batagor, singkatan dari bakso tahu goreng, merupakan makanan yang terbuat dari campuran bakso dan tahu yang digoreng dan disajikan dengan saus kacang. Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa batagor tidak hanya populer sebagai jajanan, tetapi juga memiliki makna sosial yang mendalam dalam komunitas lokal. Selain itu, batagor memberikan kontribusi signifikan terhadap perekonomian mikro dengan menciptakan lapangan kerja. Penelitian ini diharapkan dapat memberikan wawasan tentang pentingnya pelestarian kuliner tradisional dalam konteks modernisasi dan globalisasi.
Abstract:Permainan rakyat merupakan warisan budaya yang menunjukkan nilai sosial, budaya, dan tradisi. Permainan rakyat sering digunakan sebagai inspirasi dalam berkarya. Di zaman ini teknologi mulai meningkat sehingga generasi sekarang…
ekarang lebih memilih untuk bermain dengan perangkat elektronik. Sehingga minat terhadap permainan rakyat mulai menurun. Permasalahan dalam penelitian ini bagaimana wujud permainan rakyat yang dapat dimainkan oleh anak-anak generasi alpha. Tujuannya untuk mengangkat dan melestarikan permainan rakyat agar dapat disukai oleh anak-anak. Strateginya menggunakan metode deskriptif kualitatif. Data dikumpulkan melalui studi literatur dan observasi di Kelompok Belajar Anak Harapan Coudrin. Sampel penelitian ini adalah anak-anak yang ada di Kelompok Belajar Anak Harapan Coudrin. Hasil penelitian di tengah majunya teknologi sekarang ini, masih banyak anak-anak yang tertarik pada permainan rakyat, terutama engklek. Kecintaan ini memunculkan rasa nasionalisme yang kuat pada permainan rakyat.
Abstract:Dalam masyarakat hukum adat Bugis Makassar, terdapat kepercayaan bahwa seorang anak yang lahir dengan wajah sangat mirip dengan salah satu orang tuanya dianggap kurang baik, karena dipercaya dapat membuat anak tersebut sering…
ering sakit atau bahkan cepat meninggal. Oleh karena itu, menurut kepercayaan masyarakat Bugis, anak yang sangat mirip dengan orang tuanya harus dijual kepada orang lain untuk menghindari hal-hal buruk. Penulisan jurnal ini bertujuan untuk menganalisis lebih lanjut dari sudut pandang hukum nasional terkait tradisi menjual anak dalam masyarakat Bugis, khususnya apakah makna "menjual" dalam tradisi tersebut sama dengan konsep jual beli sebagaimana diatur dalam Pasal 1457 KUH Perdata, dan apakah ada implikasi hukum dari tradisi tersebut. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan undang-undang. Sumber bahan hukum yang digunakan meliputi bahan hukum primer dan sekunder, yang dikumpulkan melalui studi pustaka dan dianalisis secara kualitatif serta disajikan secara preskriptif. Dalam tradisi menjual anak di masyarakat Bugis Makassar, tidak ada transfer tanggung jawab, karena anak tetap berada di bawah asuhan orang tuanya. Tradisi ini tidak dapat dianggap sebagai perjanjian jual beli yang sah menurut hukum, karena bertentangan dengan ketentuan objek perjanjian. Tradisi ini hanya merupakan bagian dari adat istiadat setempat yang dipercaya dapat mencegah hal-hal buruk, tanpa menimbulkan akibat hukum.
Abstract:The Department of Education, Youth and Sports is a government agency that operates in the formal and non-formal education service sector as well as in managing education governance in schools. The Department of Education,…
, Youth and Sports has a structural field, one of which is the SUPEG field "General and Personnel Sub-Section", where it deals with a lot of issues related to general and personnel, one of which is incoming and outgoing letters. However, there are obstacles and problems faced, namely that incoming and outgoing letters often have double numbering, some letters cannot be found, the archive process is still manual and there are many other problems. With the existence of this incoming and outgoing mail archive website, it is hoped that it will be useful and can solve this problem at SUPEG in the future. The website was designed using native PHP language and several collaboration languages, namely JavaScript, CSS and others, for the database itself using Xampp. The final result of this research is the production of an Archives Website for Incoming and Outgoing Mail. who can provide information and solve problems that occur in SUPEG "General and Personnel Sub-Section" especially in the correspondence section both within the agency and from outside.
Abstract:This research aims to examine the transformation of Islamic education management in the digital era and its implications for the quality of learning, with a focus on the innovation of technology use in teaching and administration.…
istration. This research uses a descriptive qualitative approach, collecting data through interviews, observations, and documentation in several Islamic educational institutions that have implemented digital technology. Research results reveal that the adoption of technology such as Learning Management Systems (LMS), e-learning platforms, and administrative digitization has improved the effectiveness of the learning process and the efficiency of school management. The findings also indicate that this transformation brings significant changes to the organizational culture, creating higher transparency and accountability in the management of educational institutions. The novelty of this research lies in the comprehensive analysis of the challenges and strategies faced by Islamic educational institutions in aligning technological advancements with traditional values, as well as the emphasis on the importance of continuous training for educators to enhance technological competence. Nevertheless, there are still obstacles such as limited infrastructure and a lack of digital literacy among educators. This research concludes that digital transformation in Islamic educational institutions offers great potential in improving the quality of education, provided it is accompanied by the enhancement of educators' capacities and equitable access to technology
Abstract:The Industrial Revolution 4.0 has drastically transformed global industries, introducing advanced technologies such as automation, artificial intelligence, and digitalization into the workplace. This rapid technological…
shift has presented significant challenges for labor laws, which are often designed for traditional work environments. This study explores the implementation of labor law in the context of the Industrial Revolution 4.0, analyzing the challenges faced by both employers and employees in adapting to these new technological advancements. Using a qualitative methodology, this research employs a juridical review of existing labor laws, supported by an in-depth case study examining how these laws are applied in technology-driven industries. The findings indicate that labor laws often lag behind the technological advances, leading to gaps in legal protections for workers and ambiguities in employer obligations. The case study highlights specific instances where current labor regulations fail to address issues related to remote work, job displacement due to automation, and workers' rights in the gig economy. Solutions are proposed to modernize labor laws, ensuring they are adaptable to future technological developments while safeguarding workers' rights. The study concludes that there is an urgent need for legal reforms to balance innovation with fair labor practices in the era of Industry 4.0.
Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Abstract:This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size,…
earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy
Abstract:This study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent…
ependent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.