Abstract:This research examines the impact of gadget use on early childhood social interaction within the urban setting of XYZ Village, Surabaya, amid the growing prevalence of digital exposure among young children. Anchored in Vygotsky’s…
ygotsky’s Sociocultural Theory and the Socialisation Theory, the study evaluates how the duration and frequency of gadget use influence key social competencies, including verbal communication, cooperative behavior, and empathy in children aged 3 to 6 years. Employing a quantitative, cross-sectional design, the study collected data from 100 children using parent-administered questionnaires and direct observational methods, followed by analysis through multiple linear regression. The findings demonstrate that both the duration and frequency of gadget use exert a statistically significant influence on children’s social interaction (p < 0.05), accounting for 19% of the variance (R² = 0.190). The remaining variation is likely influenced by external variables such as parenting styles, digital content quality, and psychological factors. These outcomes underscore the importance of regulated gadget use, active parental involvement, and integrative educational practices that promote both digital literacy and interpersonal development.
Abstract:Tafsir al-Qurthubi dan al-Maraghi tentang "Multiple Burden Women" adalah topik yang menarik untuk melihat bagaimana dua ulama besar ini memaknai dan menafsirkan peran dan tanggung jawab perempuan dalam konteks sosial dan…
religius. Tafsir al-Qurthubi dan Tafsir al-Maraghi adalah dua tafsir Al-Qur'an yang signifikan yang digunakan dalam penelitian ini untuk menganalisis beban ganda yang dihadapi perempuan dalam masyarakat. Tafsir al-Qurthubi, yang menggunakan pendekatan tradisional, menekankan peran penting perempuan dalam keluarga, seperti mendidik anak dan menjaga rumah tangga. Ia mengakui bahwa banyak perempuan mengalami kesulitan ketika harus menyeimbangkan tanggung jawab rumah tangga dengan keinginan untuk melakukan kontribusi di luar rumah. Sebaliknya, Tafsir al-Maraghi menawarkan perspektif yang lebih kontemporer dan progresif. Al-Maraghi menekankan betapa pentingnya mempertahankan hak-hak perempuan dan mendukung keadilan gender. Ia percaya bahwa perempuan memiliki potensi besar untuk berperan aktif dalam masyarakat dalam berbagai bidang sosial dan ekonomi, bukan hanya sebagai pengurus rumah tangga. Dia percaya bahwa perubahan sosial dan dukungan masyarakat dapat membantu perempuan mengatasi dua tantangan yang mereka hadapi. Studi ini menunjukkan bahwa, dengan membandingkan kedua tafsir ini, ada perbedaan yang signifikan dalam cara masing-masing tafsir memahami dan menawarkan solusi untuk masalah yang dihadapi perempuan. Hasil penelitian ini juga memberikan wawasan yang berharga untuk membangun pendekatan yang lebih adil dan mendukung perempuan di era modern, serta memperkuat pemahaman tentang pentingnya peran perempuan dalam kehidupan sosial dan keluarga. Fokus penelitian ini adalah untuk mendapatkan pemahaman tentang perspektif al-Qurthubi tentang perempuan dalam kaitannya dengan ayat-ayat yang berkaitan dengan perempuan, khususnya tentang kedudukan dan hak perempuan yang dibahas dalam kitab tafsir al-Qurthubi.
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 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 influence of financial literacy, financial inclusion, and lifestyle on financial management among millennials, with a case study of students from the Faculty of Economics and Business at Universitas…
as Pelita Bangsa. Using a quantitative approach and purposive sampling technique, data were collected from 100 respondents through a questionnaire and analyzed using multiple linear regression. The results show that financial literacy, financial inclusion, and lifestyle positively and significantly impact student financial management, with significance values of 0.000 and 0.007 (< 0.05). These findings highlight the importance of these three factors in managing finances in the millennial era.
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 research aims to measure the economic resilience of families involved in early marriage in Mayang Village, Jember Regency. Using a mixed methods approach that combines quantitative and qualitative methods, data was…
collected through observation, interviews, documentation, and surveys of 50 respondents who met the criteria. Data analysis using multiple linear regression shows that family income, mother's education level, and access to social assistance programs significantly affect family economic resilience. The data processing in this research uses Descriptive Statistical Analysis to describe the economic characteristics of families, such as income, expenditure, and welfare indicators. The results of this study indicate that early marriage has a significant impact on the economic resilience of families in Mayang Village, as reflected in decreased income and increased health burdens. These findings also highlight the importance of women's economic empowerment programs and improved access to education as efforts to enhance the welfare of families involved in early marriage. Interventions targeting education, health, and changes in social norms are crucial for improving the economic resilience of families in Mayang Village.
Abstract:Penelitian ini bertujuan untuk menelaah tentang Neurosain dan hubungannya dengan kecerdasan majemuk.. Metode penelitian menggunakan studi pustaka, dimana melihat neurosains dan kecerdasan majemuk sebagai sumber utama rujukan…
ukan dan berbagai jurnal lain yang relevan dengan topik yang dibahas. Hasil dari penelitian bahwa pemahaman tentang neuroplastisitas otak dan keberagaman daerah otak yang terlibat dalam pemrosesan informasi menyoroti pentingnya mengakui dan menghargai keberagaman bakat dan kemampuan siswa, penerapan MI memperkaya strategi pembelajaran yang digunakan oleh guru PAI, evaluasi yang beragam memungkinkan siswa untuk menunjukkan pemahaman mereka tentang ajaran Islam melalui berbagai cara yang sesuai dengan kecerdasan mereka, pendekatan inklusif dalam pembelajaran PAI di Madrasah memastikan bahwa setiap siswa, tanpa memandang latar belakang atau kemampuan mereka, menerima dukungan dan bimbingan yang sesuai untuk mencapai potensi mereka yang sebenarnya dalam memahami dan menerapkan ajaran Islam. integrasi antara konsep neurosains dan multiple intelligence dalam pembelajaran PAI di Madrasah menciptakan pengalaman pembelajaran yang menyeluruh dan bermakna bagi semua siswa, mempersiapkan mereka untuk menjalani kehidupan yang bermakna dalam masyarakat yang multikultural dan kompleks.
Abstract:This study, held at the Production Unit of PT Perkebunan Nusantara XVI Makasar, South Sulawesi is aimed at analyzing the influence of intrinsic motivation and quality work life on employee’s performance. The sample in this…
this research, which is quantitative in nature, was the employees of the production unit with a total number of 86 respondents. It is done with data analysis method, using multiple linear regressions.The result of this study indicates that the variables of intrinsic motivation and quality of work life simultanneously affect the employee’s performance with a contribution of 37,3%, while the remaining 52,7% is influenced by other factors, which are beyond this study.Partially, intrinsic motivation variables negatively affect and have a significant influence on performance. This is due to the different work cultures in the sector.