Abstract:The Impact of Problematic Learning Styles on Learning Outcomes in My Country Cultural Diversity Teachers and Teaching Education Dissertation Pacuan University. 2566 This study is a quasi-experimental study using traditional…
nal and problem-based learning models to investigate how cultural diversity sub-factors affect learning outcomes in My Country State School in Bokor IV C 78 Problem-based learning models have more requirements than traditional control class learning problems based on the experimental class model compared to the model. Because the results of both samples are lower than the L table, they have a high N value, so to find out whether the sample <0.148 is distributed in normal class groups, the researcher conducted an additional normality test using the Liliefors test hypothesis test of 7.42843 is greater than 1.9944 in the table, therefore the alternative hypothesis is accepted and the null hypothesis H0 is rejected Based on the above findings, the problem-based learning model is more effective than the traditional approach. diversity in my country.
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:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
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.
Abstract:This study uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining…
mining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.
Abstract:This study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample…
of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.
Abstract:This study aims to explore the ability of Cellular Automata-Markov (CA-Markov) model in predicting the expansion of urban growth rate in Ambon, Indonesia, and Gaza Strip, Palestine. Using a literature study approach, this…
s research collected and analyzed secondary data on land use change, population growth, and factors affecting urbanization in both regions. The results of the analysis show that the CA-Markov model has high accuracy in predicting land use change, and is able to describe the spatial dynamics of built-up land growth. This research emphasizes the importance of integrating environmental aspects in land use planning to achieve sustainable development. The findings are expected to provide useful recommendations for policy makers in managing urban growth, as well as enrich the literature on the application of the CA-Markov model in different contexts.
Abstract:The digital era has significantly transformed lifestyles, particularly in Indonesia, where computer-mediated communication (CMC) now plays a prominent role in human interactions. In public spaces, individuals often prioritize…
itize their digital devices over engaging with those around them. The rise of the internet generation has integrated media and communication into essential elements of daily life. This study focuses on the analysis of hashtag trends related to general elections, such as #capres2024, #cawapres2024, and #pemilu2024, on Instagram, and their influence on user perceptions. It examines the role of hashtags in CMC practices on Instagram during electoral periods. Through the analysis of seven samples, the study reveals that while certain posts align with the electoral purposes of the hashtags, others use these hashtags for visibility without relevance to the elections. The research underscores Instagram’s potential for reshaping political branding and enhancing voter engagement. It demonstrates that the strategic application of hashtags, combined with high-quality visuals and interactive features, can amplify the visibility and impact of political messaging. By integrating CMC and political branding theories, this study presents a framework for understanding how digital tools can foster a more engaged and informed electorate.
Abstract:This research aims to evaluate the public response to the implementation of the e-PR service by PT. KAI, focusing on service satisfaction and effectiveness. In the context of public service digitalization, PT. KAI has taken…
taken an innovative step by introducing e-PR, an electronic public relations platform, to enhance engagement and communication with the public. Through online surveys , this study will collect user perception data related to the quality, accessibility, and benefits of the e-PR service. Data analysis will be conducted using descriptive and inferential statistical techniques to identify levels of satisfaction and factors influencing the effectiveness of e-PR. The results of this study are expected to provide valuable insights for PT. KAI in refining its digital communication strategy and improving service quality to the public. Thus, this research is not only relevant to PT. KAI but also to digital PR practices in other industries
Abstract:This research aims to determine the feasibility and develop e-book teaching materials using kvisoft flipbook maker on the theme of 9 objects around us subtheme 1 single and mixed objects in class V of SDN Loji 2 Bogor City.…
ty. The method used by Research and Development (R&D) is the ADDIE (Analyze, Design, Development, implementation, Evaluation) model, but this research is only up to implementation. They are producing e-book teaching materials using kvisoft flipbook maker with 19 student respondents. To test the feasibility, validation sheets of media experts, linguists, and material experts were used with results obtained in the suitable category for use in learning. The results of the research from the validator instruments of media experts, linguists, and material experts obtained an average of 92.45% and the results of the student response questionnaire obtained an average of 90.63%. Based on the results of research and development of e-book teaching materials using kvisoft flipbook maker, it can be categorized as suitable for use by students in the learning process.