Abstract:Penelitian ini bertujuan untuk menguji corporate social responsibility (CSR), capital intensity, dan managerial ownership terhadap penghindaran pajak pada perusahaan sektor Basic Materials yang terdaftar di Bursa Efek Indonesia…
donesia Tahun 2021-2023. Penelitian ini merupakan penelitian kuantitatif. Objek dalam penelitian ini adalah perusahaan pada sektor Basic Materials. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel dalam penelitian ini sebanyak 57 dengan kriteria-kriteria tertentu. Teknik analisis yang digunakan yaitu analisis statistik deskriptif dan uji asumsi klasik. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dalam pengujian hipotesis. Hasil penelitian ini secara parsial menunjukkan bahwa corporate social responsibility (CSR) tidak berpengaruh secara signifikan terhadap penghindaran pajak, capital intensity tidak berpengaruh signifikan terhadap penghindaran pajak, managerial ownership tidak berpengaruh signifikan terhadap penghindaran pajak. Secara simultan corporate social responsibility (CSR), capital intensity, dan managerial ownership secara bersama-sama (simultan) berpengaruh signifikan terhadap penghindaran pajak.
Abstract:The development of digital technology has brought significant changes to Sunday School ministry and children’s faith education in the modern era. Children, as digital native generations, are increasingly connected to visual…
isual media, audiovisual content, and internet use, causing conventional learning methods to become less engaging and less effective in fostering active learner participation. This study aims to analyze Sunday School strategies in addressing the opportunities and challenges of digitalization, the utilization of digital media for children’s spiritual growth, and the roles of teachers, churches, and families in developing relevant and transformative spiritual learning. The research employed a qualitative approach with a library research design enriched through phenomenological analysis of digitalization practices in Sunday School ministry. Data were obtained through a review of literature on Christian educational theology, child pedagogy, digital literacy, and reflective observation of the use of Bible animation videos, social media, and online learning platforms. The findings indicate that the digitalization of Sunday School ministry through Bible animation videos, YouTube, Zoom, Google Meet, and Christian learning applications enhances children’s interest, participation, and understanding of God’s Word through learning experiences that are more interactive, communicative, and contextual. The challenges of digitalization are reflected in gadget-related distractions, digital dependency, reduced learning concentration, and unequal access to technology among certain families. The study concludes that the success of digital Sunday School requires the integration of technology, teacher competence, parental guidance, digital literacy, and continuous spiritual formation. The novelty of this study lies in the development of a digital Sunday School ministry model that integrates technological media, pedagogical strategies, family supervision, and children’s spiritual formation in a holistic manner, thereby ensuring that church ministry remains adaptive, inclusive, and centered on children’s faith development in the digital era.
Abstract:The development of digital technology has transformed how elementary school children interact with information through the dominance of images, videos, and interactive media, while instructional practices remain largely…
text-based and verbal. The mismatch between children’s neurocognitive characteristics and text-based instructional design creates a pedagogical gap that may hinder memory retention, attention, and learning motivation. This study aims to analyze the urgency of visual-based learning and the impact of textual design incompatibility on student learning outcomes in the digital era. The study employs a systematic literature review approach by synthesizing findings from neuroscience, cognitive psychology, and multimedia learning theory relevant to elementary education. The results indicate that the visual system has a strong neurobiological foundation, supports faster information processing, enhances long-term retention, and strengthens the formation of conceptual mental models when integrated with verbal narration. The findings also reveal that digitalization without instructional design grounded in cognitive principles risks generating excessive cognitive load and the screen inferiority effect. The study concludes that adaptive visual integration based on multimedia principles and cognitive load management constitutes a fundamental strategy for improving the quality of elementary education. The novelty of this research lies in its integrative neuro-pedagogical approach, which systematically connects neuroscience findings, learning theories, and instructional design practices to reconstruct the paradigm of twenty-first-century learning.
Abstract:Schools are positioned as strategic social spaces that play a crucial role in shaping students’ character and social awareness amid the growing complexity of educational challenges in the era of globalization, digitalization,…
zation, and shifting social values. An educational orientation that continues to prioritize academic achievement has generated serious issues, including the weakening of character, low levels of empathy, and declining social concern among students. The research problem addressed in this study concerns how schools can fulfill their function not only as institutions for knowledge transmission, but also as spaces for the sustainable formation of values, attitudes, and social responsibility. This study aims to analyze the role of schools as arenas for character formation and social awareness, as well as to identify relevant educational approaches for internalizing moral, ethical, and social values. A qualitative approach was employed through a literature review with descriptive analysis of scholarly publications, educational policies, and character education practices. The findings indicate that schools function effectively as educational social environments when character values are systematically integrated through the curriculum, pedagogical interactions, school culture, extracurricular activities, and teacher role modeling. Character formation and social awareness become more meaningful when implemented holistically, contextually, and consistently. The conclusion emphasizes that schools bear moral and social responsibility to create a humanistic, participatory educational ecosystem oriented toward the development of students’ holistic personality. The novelty of this scholarly work lies in its conceptual affirmation of the school as a transformative social space that unifies academic dimensions, character development, and social awareness into an inseparable pedagogical whole.
Abstract:Education management studies how to manage the education system efficiently and effectively to achieve the goals that have been set. The research method used in this research is a qualitative method, which is based on the…
e philosophy of post-positivism. philosophy of post-positivism. This research aims to explore the relevance and application of classical organizational theory in educational management in the dynamic modern era, by integrating contemporary organizational theories that prioritize human elements, collaboration, and flexibility. The results show that while the basic principles of classical organization theory remain relevant in creating an efficient system in education, it is important to adapt them to the needs of the times. This research contributes to introducing new ways that can improve the effectiveness and efficiency of managing educational organizations by combining the strengths of classical organizational theory and modern theories in facing the challenges of globalization and digitalization.
Abstract:Number carriage game which is a simple math learning activity that is easy to play and can solve or find the sum of the results provided by the educator. The purpose of this study is to describe the results of cognitive…
development in totaling to group A PAUD KIA-KIRA Sedati Sidoarjo. The data analysis technique uses 3 stages, namely data reduction; data presentation; and conclusions or verification. Then triagulation and validity are carried out. The group studied was Group A (ages 4-5 years) totaling 14 students. Data was collected from the results of observation sheets and field notes.The results showed that the cognitive development of group A PAUD KIA-KIRA in adding up with the numbers carriage game at the stage of development as expected (BSH) but on the indicator symbol of numbers at the stage began to develop (MB). Factors that support the implementation of the number car play activities, namely students who are enthusiastic to play even though there are some who are not familiar with numbers and homeroom teacher support is always helpful while the inhibiting factor is the cognitive ability to read the symbols of student numbers is still lacking, because the media at school is lacking inadequate as well as the lack of creativities educator makes educational props tools (APE).
Abstract:The Natoni tradition, as an oral cultural heritage of the Timorese community, embodies religious and social dimensions that reflect the relationship between Christian faith and local wisdom. However, the currents of modernization…
rnization and shifts in the lifestyle of younger generations have led to a diminishing understanding of its symbols, ritual language, and moral messages, thereby placing its existence at risk of marginalization. This study addresses the question of how the theological meaning and anthropological values of Natoni are understood and actualized within Christian communities, and to what extent this tradition contributes to the formation of faith identity and social cohesion. A descriptive qualitative approach was employed, utilizing in-depth interviews, participatory observation, and document analysis to obtain a comprehensive understanding of the practice and its meanings. The findings reveal that Natoni functions as a contextual medium of prayer, a means of internalizing faith teachings, a bond of communal solidarity, and a vehicle for transmitting values of respect, responsibility, and intergenerational togetherness. The tradition provides an integrative space between incarnational theology and local cultural realities, thereby enriching contextual expressions of Christian spirituality. The study concludes that the revitalization of Natoni requires synergy among the church, traditional leaders, families, and educational institutions to ensure its continued relevance and responsiveness to contemporary challenges. The novelty of this research lies in its simultaneous integration of theological and anthropological analyses of Natoni as a contextual praxis of faith rather than merely a cultural phenomenon, thus offering a conceptual contribution to the development of Indonesian contextual theology.
Abstract:The cultural transformation resulting from secularization, digitalization, and a crisis of values in the modern era has posed serious challenges to the resilience of Christian marriages. The relationship between husband…
and wife is threatened not only by external issues but also by a lack of deep understanding of marital spirituality in the light of Christian faith. This study aims to examine marital counseling from pastoral and biblical perspectives as a theologically integrative approach to Christian family formation. The focus of the study is directed toward identifying the absence of a counseling model grounded in contextual theology and rooted in biblical foundations. The methodology employed is a literature review with a critical analysis of pastoral theology sources, biblical studies, and contemporary counseling practices published between 2015 and 2025. The findings reveal that marital counseling, when grounded in pastoral and biblical frameworks, serves not only as a means of conflict resolution but also as a channel for reconciliation, faith development, and relational restoration based on God's grace. The novelty of this study lies in its formulation of a marital counseling approach that contextually integrates transformative pastoral principles and biblical theological narratives. Theoretically, this research expands the horizon of pastoral family theology in the digital-modern context, while practically, it provides a pastoral framework for churches to facilitate the restoration and formation of Christian households. Thus, pastoral-biblical-based marital counseling can play a strategic role in building a resilient and theocentric marital spirituality.
Abstract:Ecclesiastes 9:1-6 presents a fundamental and provocative theological statement about the reality of death as an inevitable fate for all humanity, without distinguishing between the righteous and the wicked. This discourse…
se explicitly challenges the retributive ethical framework that assumes a linear relationship between morality and reward, while also revealing the existential absurdity of humans who often seek meaning through fragile worldly achievements. This study aims to interpret the pericope through an existential and contextual theological approach, focusing on its theological relevance in addressing the crisis of spirituality and ethics in modern culture dominated by ambition for power, economic exploitation, and the marginalization of transcendental values. Utilizing a reflective-critical hermeneutical method, this study argues that awareness of mortality should not lead to ontological despair, but rather serve as a starting point for forming a more authentic, relational, and ethical orientation to life. Death in this text functions as an epiphanic moment that unveils human limitations while reorienting existential focus toward God and social responsibility. The novelty of this research lies in its prophetic reading of a wisdom text that has often been interpreted pessimistically, highlighting its potential as a theological critique against modern nihilistic and anti-spiritual ideologies. This study contributes to the development of a contextual theological framework capable of constructively and transformatively responding to the crisis of meaning and ethics in contemporary society.
Abstract:This research aimed to identify the implementation, optimization, empowerment of technology, to evaluation of the implementation of the integration of Christian Religious Education Learning (PAK) and the Pancasila Student…
t Profile Strengthening Project (P5) in the formation of student character at SMK Kesehatan Reformasi Pontianak. The method in this study is qualitative with a descriptive approach. The results of the study indicate that the implementation of the integration of PAK and P5 that meets students' needs in fulfilling knowledge of divinity and nationality are Worship Together and Reading the Bible, celebrating the Independence Day of the Republic of Indonesia and the Anniversary of Pontianak City, carrying out independent assignments with the substance of divinity and nationality values, holding a Clean Friday agenda, carrying out presentation and group discussion agendas, and implementing a three-dimensional wall magazine and poster making agenda. In addition, the aspect of technology empowerment needs to be optimized in various moments including the creation of digital-based posters and wall magazines as a representation of the agenda that describes the implementation of digitalization elements holistically, and the evaluation of the effectiveness of the integration of PAK and P5 learning in general is not carried out on a scheduled and regular basis, however, intensive communication and coordination between P5 and PAK teachers in order to integrate divinity and national values are carried out, including together with school management.