Abstract:In order to meet the difficulties of the digital age, this study intends to examine how Islamic educational institutions apply Human Resource management based on Islamic principles.. This study uses a qualitative method…
with a case study approach on an educational institution that applies Islamic principles in human resource management, such as trust, justice, and excellence. The research results show that the integration of Islamic values in human resource management significantly improves the performance, loyalty, and satisfaction of educators. However, the challenges in digital literacy are still felt by most educators, even though institutions have provided regular technology training. The implementation of a collaborative culture through deliberation has proven effective in enhancing innovation and the involvement of educators in the decision-making process. The use of digital technology tailored to Islamic values, such as sharia-compliant human resource management applications, also strengthens aspects of transparency and justice in institutional management. In conclusion, Human Resource management based on Islamic values, supported by digital technology, is capable of improving performance quality and creating a harmonious work environment that is relevant in addressing the challenges of the digital era.
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 explores the role of rubrics in improving speaking skills among Generation Z students under the Merdeka Curriculum in Indonesia. By leveraging qualitative research methods, specifically in-depth interviews with…
h experienced English language teachers, the study delves into the practical applications, benefits, and challenges of rubric implementation. The findings reveal that rubrics significantly enhance student performance by providing clear, structured, and detailed feedback, aligning with Generation Z's preference for interactive and visually engaging learning experiences. Additionally, the study highlights the compatibility of rubrics with the objectives of the Merdeka Curriculum, emphasizing student independence and creativity. These insights underscore the necessity for educators to adopt and refine rubric-based assessments to meet contemporary educational goals and the unique characteristics of modern learners.
Abstract:According to the Jambi City Health Service Profile in 2021-2022, Putri Ayu Health Center is one of the inpatient health centers in Jambi City which is also acontributes the largest amount of medical waste with the amount…
of waste is 615 kg out of a total of 7804.1 kg of medical waste from health centers in Jambi City, so it has the potential to spread disease if medical waste is not managed properly. This research uses qualitative research methods with a descriptive approach. Data was obtained from 8 informants by conducting in-depth interviews and observations in May 2023 - April 2024 using qualitative research data analysis software. In the input aspect (1) Human Resources in the quantity aspect are sufficient, while the qualifications are not appropriate because they come from general administration. (2) Facilities and infrastructure are not sufficient and if there is damage, goods will be procured and reported to envinronmental health authority. Meanwhile, in the process aspect (3) Sorting is carried out by each waste producing poly unit by labeling the type of waste, date and poly, (4) The container used at the Putri Ayu Public Health Center meets the standards of Minister of Health Regulation Number 18 of 2020 (5) Transportation is carried out more than once every 2 days by PT Anggrek (6). Storage is carried out at TPS with a time span of 2-3 days at the latest. There are still input aspects that do not comply with standards (in the case of this research, namely the quality of human resources) causing disruption to process aspects, such as less than optimal management performance in managing medical waste in the container, transport and storage processes.
Abstract:Curriculum development cannot be separated from various aspects that influence it. Various curriculum models have been developed by curriculum, education and psychology experts. The curriculum development model is an alternative…
ernative procedure for designing, implementing and evaluating a curriculum. Therefore, the curriculum development model must be able to describe a learning planning system process that can meet various needs and standards of educational success. This research aims to examine curriculum development models and their implementation in schools. In this article the author uses library research or what could be called qualitative research which obtains data from appropriate journals, articles and books. In the search, researchers will collect as much information as possible from related libraries. These library sources can be obtained from: books, journals, magazines, research results such as theses and dissertations, and other appropriate sources. If researchers have obtained relevant literature, it will be compiled regularly for use in research. The research results found that in developing the curriculum, teachers can choose several models including the Tyler Model, Administrative Model, Grassroots Approach Model, Demonstration Model, Beauchamp System Model or Beauchamp Model, Roger Model, Problem Solving Model and Taba Reverse Model. Curriculum development procedures include curriculum planning, curriculum organization, staff placement, and curriculum control. Meanwhile, curriculum implementation is the process of applying ideas, concepts, policies, in the form of practical actions, so that it creates impacts, both in the form of changes in students' knowledge, skills, as well as values and attitudes. The success of curriculum implementation is also determined by communication about the implementation plan and support from all resources in implementation.
Abstract:The national prevalence of dermatitis in Indonesia based on Basic Health Research data by the Ministry of Health 2018 is 6.8% and tends to increase every year. Data from the Jambi Provincial Health Service, in 2021 dermatitis…
titis was ranked eighth with the most common disease with a percentage of 5.03%, while in 2022 it experienced an increase and was ranked sixth with a percentage of 5.96%. This study aims to determine the factors associated with symptoms of dermatitis in prisoners at the Class IIA Jambi Penitentiary in 2024. This research is a quantitative study using a cross sectional study design. The sampling technique used Proportionate Random Sampling on 1124 prisoners at the Class IIA Jambi Penitentiary by conducting interviews. Prisoners' knowledge was in the good category as much as 40.4% of respondents. Attitudes in the positive category were 37.2% of respondents. Prisoners with housing that meets the requirements are 21.3% of respondents. Bathing habits were in the good category as many as 53.2% of respondents. Clothing cleanliness was in the good category as many as 37.2% of respondents. Towel cleanliness was in the good category as many as 41.5% of respondents.
Abstract:Meat is one of the essential food ingredients in meeting the nutritional needs. The current problem lies in the consumers' lack of knowledge on how to differentiate between pork, beef, goat, and lamb meat. This is because…
e when the meat is already cut, their appearances may seem similar at first glance. Many consumers are unaware of the practice of mixing different types of meat for consumption. One way to classify animal meat is by using image processing. In this research, an image processing system is created to classify meat, specifically pork, beef, goat, and lamb. Support Vector Machine (SVM) is a development of Machine Learning that can be used in classifying images into specific classes. SVM method as a classifier is performed using a confusion matrix. The test results show the highest accuracy value obtained in the class of Goat Meat 91.4%, the highest precision in the class of goat meat 80%, the highest recall in the class of beef 81.3%, and the highest F1-score in the class of beef 0.76.
Abstract:Diabetes Mellitus (DM) is a metabolic disorder characterized by an increase in blood glucose levels above the normal limit. One thing that can influence the effectiveness of treatment therapy for Diabetes Mellitus patients…
ts is the possibility of drug interactions. This research is a type of descriptive research which aims to determine the possibility of oral antidiabetic drug interactions in patients at the Outpatient Installation of Dr.M.Yasin Hospital, Bone Regency. Research data collection was carried out by taking secondary data from outpatient prescriptions at the Dr. The data used is that the patient's prescription is collected and then identified whether it meets the inclusion and exclusion criteria. If a prescription has been obtained that meets the criteria, the prescription is recorded. The next step is to assess the possibility of drug interactions based on the application and drug interaction guidebook. From the results of the study, it was concluded that there is a possibility of oral antidiabetic drug interactions occurring in patients at the Outpatient Installation at Dr.M.Yasin Hospital, Regency. Bone from December 2014 to August 2015 with a percentage of 55.3% of the 38 research sample prescription sheets.
Abstract:Traditional Indonesian alcoholic drinks are drinks that contain alcohol and have a cultural role in Indonesian society. Not only in Indonesia but various countries around the world also make alcoholic drinks a part of their…
eir culture. As in China, alcohol or arak is used as medicine, cooking spices, and also in ceremonial events. Meanwhile, Japan uses arak as a dish at formal meetings or celebrations. Several regions in Indonesia have traditional drinks that contain alcohol and these drinks are always present at every celebration, traditional ceremony, thanksgiving event, death ceremony, or welcoming guests. In this article, we will discuss the impact of alcohol use and the alcohol (ethanol) content in various traditional alcoholic drinks in Indonesia.