Abstract:This article critically examines the thoughts of Thomas Kuhn and Ibn Rushd in order to understand the epistemological structure and dynamics of science, by highlighting two fundamental concepts: paradigm and rationality.…
Thomas Kuhn, through his theory of scientific revolutions , argued that the development of science does not occur linearly and cumulatively, but rather through paradigm leaps triggered by internal crises in the scientific community and resolved through collective consensus. On the other hand, Ibn Rushd, as a representative of rationalist philosophers in the classical Islamic thought treasury, places reason and logic as universal epistemic foundations in revealing scientific truth, and firmly rejects the dominance of theological authority that hinders freedom of thought. This study reveals that although both come from different traditions and historical contexts, there is a common ground in the critical attitude towards intellectual stagnation and the drive to open up space for renewal of thought. However, epistemologically, both show sharp divergences: Kuhn is based on contextual paradigmatic relativism, while Ibn Rushd is rooted in transhistorical rational objectivism. Using a comparative-philosophical approach, this article concludes that a critical synthesis of the two views can enrich contemporary discourse on the foundations and direction of the development of science.
Abstract:The purpose of this study was to determine the effect of leadership style and job satisfaction. This study uses a quantitative descriptive analysis approach with an explanatory design, which aims to test the hypothesis related…
elated to the effect of leadership style and job satisfaction on employee loyalty at CVA Putra Perkasa Malang. The dependent variable is employee loyalty, while the independent variables include leadership style and job satisfaction. Data were collected through a questionnaire with 80 respondents from the production department. This study uses a saturated sampling technique, and the data obtained were analyzed using validity, reliability, and multiple linear regression tests to test the effect of independent variables on the dependent variable. Classical assumption tests such as normality, multicollinearity, and heteroscedasticity were also carried out to ensure a valid regression model, followed by the t-test and F-test to test partial and simultaneous effects. The coefficient of determination (R²) is used to measure the strength of the relationship between the independent and dependent variables. The results of the study indicate that leadership style has a positive effect on employee loyalty at CV Putra Perkasa, which means that the better the leadership style applied, the higher the level of employee loyalty. In addition, job satisfaction also has a positive effect on employee loyalty, where employees who are satisfied with their jobs tend to have higher loyalty to the company. Simultaneously, leadership style and job satisfaction have a significant effect on employee loyalty, indicating that these two variables, both separately and together, play an important role in increasing employee loyalty at CV Putera Perkasa
Abstract: This study aims to examine the effectiveness of education in improving the welfare of coastal communities through sustainable management of marine resources in Kairatu Village, West Seram Regency, Maluku Province. The…
he research method used is a quantitative approach with survey techniques. The research instrument is a closed questionnaire distributed to 30 respondents who are coastal communities, supplemented by limited interviews to enrich the data. The analysis technique used is simple linear regression to determine the effect of the effectiveness of education (independent variable) on the level of welfare of coastal communities (dependent variable). The results of the analysis show that there is a strong, positive, and significant relationship between the effectiveness of education and community welfare, with a coefficient of determination (R²) of 0.72. This means that 72% of the variation in coastal community welfare can be explained by the effectiveness of education, while the rest is influenced by other external factors. This study shows that education that is right on target, locally based, and contextual has a major contribution in increasing community capacity in managing marine resources sustainably. Therefore, strengthening education in coastal areas is an important strategy in efforts to improve the quality of life and empower the economy of coastal communities.
Abstract:This study aims to determine whether there is an influence between product image, user image, brand ambassador, promotion, price and product quality on consumer decisions to buy fashion product online in e-commerce of generation…
neration z at Bandar Lampung city. This study uses quantitative methods with multiple linear regression analysis. The number of samples in this study was 500. The method of collecting data is by distributing questionnaires using google forms as a medium. The results of the t test show that the product image variable has significant effect on purchasing decisions for buy fashion product with a tcount value greater than ttable (4,163 > 1,965), the user image variable has significant negative effect on purchasing decisions for buy fashion product with a tcount value greater than ttable (4,356 > 1,965), the brand ambassador variable has significant negative effect on purchasing decisions for buy fashion product with a tcount value greater than ttable (3,664 > 1,965), the promotion variable has significant effect on purchasing decisions for buy fashion product with a tcount value greater than ttable (5,255 > 1,965), the price variable has significant effect on purchasing decisions for buy fashion product with a tcount value greater than ttable (8,966 > 1,965), and product quality variables have a significant effect on purchasing decisions for buy fashion product products with a tcount value greater than ttable (11,077 > 1,965). Product image, user image, brand ambassador, promotion, price and product quality variables simultaneously affect the purchasing decisions for buy fashion product online in e-commerce of generation z at Bandar Lampung city.
Abstract:This study aims to determine the effect of motivation, work discipline and supervision on teacher performance at Kalianget 1 Public Middle School with satisfaction as the intervening variable. The population is 67 with saturated…
aturated sampling technique. Data collection through questionnaires and data analysis using multiple linear regression and path analysis. The results of this study are: (1) There is an indirect effect of motivation on teacher performance through satisfaction. This is indicated by the t-value of the effect of motivation on satisfaction of 2.772 (2.772 > 1.96) and the t-count of the effect of satisfaction on performance of 6.583 (6.583 > 1.96); (2) There is an indirect effect of teacher discipline on teacher performance through satisfaction. This is indicated by the t-value of the influence of teacher discipline on satisfaction of 4.902 (4.902 > 1.96) and the t-count of the effect of satisfaction on performance of 6.583 (6.583 > 1.96); (3) There is an indirect effect of supervision on teacher performance through satisfaction. This is indicated by the t-value of the effect of motivation on satisfaction of 11.314 (11.314 > 1.96) and the t-count of the effect of satisfaction on performance of 6.583 (6.583 > 1.96).
Abstract:This study aims to determine the effect of accounting information systems, audit quality and knowledge partially on the accuracy of audit opinion provision at Public Accounting Firms in Medan. The sample selection method…
in this study was carried out using purposive sampling. The sample was taken as many as 45 respondents from a total population of 244 auditors working at 20 Public Accounting Firms in Medan. The independent variables in this study are accounting information systems (X1), audit quality (X2) and knowledge (X3), while the dependent variable is the accuracy of audit opinion provision. Data analysis used multiple linear regression analysis. The results of the study indicate that the Accounting Information System has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Audit quality has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Knowledge has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Accounting Information Systems, audit quality and knowledge simultaneously have a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan.
Abstract:This study aims to determine the effect of the Indonesian National Police's PRESISI Mobile Application on the Quality of Public Services. Data collection was done using primary data obtained from distributing questionnaires…
res through Google Forms. The population in this study is probabilistic and cannot be determined precisely, but the sample calculation used the Lemeshow formula, resulting in 96 people rounded up to 100 respondents. This research is quantitative, and the data obtained were analyzed using simple linear regression analysis processed using SPSS version 24. Based on the analysis results, the variable of the Indonesian National Police's PRESISI Mobile Application has a significant partial effect on the Quality of Public Services. This study was able to demonstrate that the PRESISI Mobile Application of the Indonesian National Police has a 44.9% effect on the Quality of Public Services, while the remaining 55.1% is affected by other unobserved factors not included in this study. These results suggest that the PRESISI Mobile Application of the Indonesian National Police is an important factor in technological development for improving the quality of mobile-based public services that are easily accessible to the public for receiving services or information related to the police
Abstract:This research aims to examine the factors that influence the quality of regional government financial reports: human resources competency, government accounting standards, and regional financial accounting systems (empirical…
ical study of the Lamongan Regency Government and Bojonegoro Regency Government). This research was conducted in Lamongan and Bojonegoro involving 40 employees of BPKAD Lamongan and BPPKAD Bojonegoro as respondents. This quantitative research uses multiple linear regression. This technique is processed with SPSS 25 to analyze several hypotheses. The intercorrelation model between the three variables in this research reveals that human resource competency, implementation of government accounting standards and implementation of regional financial accounting systems have a significant correlation with the quality of regional government financial reports.
Abstract:Penelitian ini dilakukan untuk mengetahui pengaruh kepemilikan institusional, kepemilikan manajerial dan profitabilitas terhadap manajemen laba. Berdasarkan hipotesis penelitian yang telah ditentukan, diketahui bahwa kepemilikan…
emilikan institusional, kepemilikan manajerial dan profitabilitas berpengaruh positif dan signifikan terhadap terhadap manajemen laba. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 64 perusahaan sub sektor makanan dan minuman dengan teknik sampling purposive sampling sebanyak 14 perusahaan dalam kurun waktu 4 tahun dengan jumlah data 56 data. Teknik olah dana menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial kepemilikan institusional, kepemilikan manajerial dan profitabilitas berpengaruh positif signifikan terhadap manajemen laba dan secara simultan kepemilikan institusional, kepemilikan manajerial dan profitabilitas berpengaruh positif signifikan terhadap manajemen laba.
Abstract:Knowing the economic condition of society is important to measure the success of a country's economic development. Per capita income, as the average income received by the population, is an indicator of economic welfare.…
The relationship between per capita income, economic growth, and inflation reflects societal well-being. This study analyzes the impact of per capita income and inflation on economic growth in Indonesia from 1998 to 2023. The aim is to determine the effect of per capita income and inflation on economic growth, both partially and simultaneously. The results of multiple linear regression analysis show that per capita income and inflation significantly affect economic growth. Per capita income has a positive impact, while inflation significantly influences economic growth. This study recommends economic policies that consider the effects of per capita income and inflation to promote sustainable economic growth. The research uses a quantitative method with multiple linear regression analysis, using secondary data from BPS and the World Bank. The variables studied are economic growth (dependent variable), per capita income (independent variable X1), and inflation (independent variable X2). Data were collected from documents and annual reports, with validity from official sources and reliability tested over 26 years. Data analysis shows that independent variables affect the dependent variable by 50.9%. The results indicate that per capita income and inflation significantly influence Indonesia's economic growth. Economic policies should consider these two factors to achieve sustainable economic growth.