Abstract:The teaching profession plays a strategic role in advancing national education, as mandated by the 1945 Constitution of the Republic of Indonesia. However, teachers frequently face challenges, including threats of physical…
al violence from students’ parents, which undermine their dignity and safety in the educational environment. This study addresses the problem of how legal frameworks provide protection for teachers and whether existing regulations adequately ensure their rights and security. The research aims to analyze the effectiveness of legal protection for teachers under the Criminal Code, Law No. 14 of 2005 on Teachers and Lecturers, Law No. 35 of 2014 on Child Protection, and Ministerial Regulations concerning teacher protection. The study employs a normative juridical method with a statute, conceptual, and case approach, relying on primary, secondary, and tertiary legal materials, analyzed through qualitative interpretation and juridical argumentation. The results indicate that although legal instruments exist, their implementation remains weak due to the absence of technical regulations, limited institutional coordination, and insufficient support systems for teachers at the school level. The study concludes that derivative regulations and integrated mechanisms are essential for ensuring effective protection. It recommends strengthening inter-agency coordination, establishing school-level protection units, and enhancing teachers’ legal literacy.
Abstract:The increasing complexity and dynamics of the business environment at local, regional, and global levels have driven PT PLN (Persero)’s Internal Audit Unit (SPI) to adopt a Purpose-Driven Internal Audit approach, positioning…
ioning the audit function as a strategic partner for long-term organizational success. However, the Internal Stakeholder Satisfaction Index for assurance services in the Construction, Generation, and New Renewable Energy Audit Division (AKP) fell short of its targets in 2023 and 2024. This study aims to analyze the impact of audit service quality—comprising tangibles, reliability, responsiveness, assurance, and empathy—on auditee satisfaction. Using a quantitative approach with PLS-SEM and Importance–Performance Map Analysis (IPMA), data were collected from AKP Division auditees in 2024. The results show that all dimensions of audit service quality positively and significantly influence satisfaction, with responsiveness and empathy being the most dominant factors. The findings offer practical insights for SPI PLN in prioritizing service improvements based on user perceptions and provide theoretical support for the SERVQUAL model as a key psychological mechanism in fostering satisfaction within trust-based professional services
Abstract:This study examines the role of public relations (PR) ethics in enhancing PT Kereta Api Indonesia's (PT KAI) competitive advantage in the railway industry. Ethical practices in PR are vital for fostering stakeholder trust,…
t, improving customer satisfaction, and enhancing employee engagement, all of which contribute to sustainable growth and market leadership. Adopting a qualitative research design and a case study approach, the research investigates how ethical principles such as transparency, integrity, equity, respect, and responsiveness are applied within PT KAI’s operational and strategic frameworks. Data collection involved document and thematic analyses, emphasizing ethical practices’ impact on stakeholder relationships and competitive outcomes. The findings highlight that PT KAI’s ethical initiatives strengthen its reputation, promote customer loyalty, and support a positive workplace environment. Despite these successes, challenges remain, including the absence of formalized ethical guidelines and the need for ethical leadership. The study concludes that integrating PR ethics into organizational culture enhances competitive advantage and ensures long-term sustainability in a dynamic market.
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: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 study explores the important role of public relations (PR) in shaping and maintaining PT Surya Sembada's corporate reputation. As a cornerstone of organizational success, reputation serves as a critical asset in a competitive…
ompetitive business landscape. The research utilizes a comprehensive approach of qualitative methods to assess the multifaceted dimensions of the PR strategy implemented by PT Surya Sembada. The investigation begins by examining the theoretical underpinnings of corporate reputation and the evolving landscape of PR practice in the contemporary business environment. It then delves into case-specific analysis, evaluating the effectiveness of PT Surya Sembada's PR initiatives in enhancing brand image, fostering stakeholder relationships, and mitigating potential crises. Key findings highlight the strategic alignment between PR efforts and corporate objectives, emphasizing the role of transparent communication in fostering trust among stakeholders. The study also underscores the impact of digital platforms and social media in shaping public perception, requiring proficient management by PR practitioners. In addition, this research highlights the challenges faced by PT Surya Sembada in maintaining a positive reputation amidst dynamic market conditions. It offers actionable insights to refine PR strategies, emphasizing the importance of adaptability and proactive communication to navigate unexpected challenges. This analysis enhances the understanding of the symbiotic relationship between PR and corporate reputation, offering practical recommendations for PT Surya Sembada and other companies to enhance their reputational resilience in the current business environment.
Abstract:This research aims to investigate the financial performance of a company by focusing on liquidity ratio analysis and market ratio analysis. Financial performance is a key indicator in evaluating the stability and financial…
al efficiency of a company. Liquidity ratios and market ratios are used to measure the financial performance of PT Gudang Garam Tbk as a case study during the period 2021-2023. By analyzing liquidity ratios and market ratios, this research aims to provide a deeper understanding of the financial health and market valuation of PT Gudang Garam Tbk. The research findings explain that overall, PT Gudang Garam Tbk needs to focus on better liquidity management and strategic initiatives. Management should be proactive in analyzing the factors affecting the financial performance of the company and take necessary actions to improve the situation. With careful management and the right strategies, PT Gudang Garam Tbk is expected to improve its financial performance and maintain stability in the long term
Abstract:This study investigates the dynamic marketing and communication strategies used by PT. Gojek Indonesia to strengthen its consumer base. As one of Southeast Asia's leading technology-based platforms, Gojek has rapidly expanded…
anded its services beyond ride-hailing to include food delivery, digital payments, and more. This research uses a qualitative approach, combining interviews, case studies, and industry analysis to dissect the multifaceted strategy implemented by Gojek. This study explores Gojek's proficient use of digital channels and social media to drive consumer engagement. By analyzing consumer behavior and preferences, the study explains how Gojek tailors its marketing messages to resonate with diverse target audiences. In addition, this study examines the role of strategic partnerships and collaborations in strengthening Gojek's market presence and attracting new consumers. Furthermore, the study explores the impact of innovative features and services introduced by Gojek, such as loyalty programs and seamless user interfaces, on customer acquisition and retention. The study identifies the critical role of data analytics in shaping personalized marketing campaigns that appeal to specific consumer segments. The findings from this study contribute to a broader understanding of effective marketing and communication strategies in technology-based service industries. The insights derived from Gojek's approach provide valuable lessons for businesses looking to navigate a competitive market and expand their consumer base through strategic marketing initiatives.
Abstract:Regional Autonomy is a strategic step taken by the government to overcome uneven development in Indonesia where local governments are responsible for improving regional development. One of the important factors for the success…
uccess of regional development is the effectiveness of local revenue reflected through local taxes. The effectiveness of local taxes is a study of the collection performance carried out by the Regional Revenue Service during one fiscal year to determine the effectiveness of local taxes realized with the set target. Sleman Regency is one of the regions that currently has high Regional Original Revenue and one of the sources of revenue is restaurant tax. Sleman as one of the strategic areas provides many opportunities to increase Regional Original Revenue through taxes, including restaurant tax. The results of calculations and observations of data on the effectiveness of restaurant tax revenue in Sleman Regency for the last 4 years starting from 2019 to 2022 have fluctuated. The average effectiveness rate that reaches 112% indicates a very effective achievement. In terms of restaurant tax contribution to Regional Original Revenue, 2022 is the year with the largest restaurant tax contribution over the past 4 years because in that year Indonesia has begun to recover from covid-19, but the contribution of restaurant tax to Sleman Regency's Original Revenue is still in the category of less with an average restaurant tax contribution of 10.66%.
Abstract:The strategic management process plays an important role in improving the quality of education in schools. By implementing an effective strategic management process, schools can identify and implement appropriate steps to…
o achieve the desired educational goals. The research results show that implementing an effective strategic management process can help schools identify potential and challenges in achieving their educational goals. This process involves steps such as formulating a clear vision and mission, identifying specific educational needs, establishing priority strategies, allocating resources effectively, and conducting regular monitoring and evaluation. This research aims to understand how the strategic management process can be implemented effectively in schools in order to improve the quality of education. The research method used is a case study by taking one school as a sample. Data was collected through interviews with teachers through direct observation in the school environment.