Abstract:This study examines the effect of export value on Indonesia’s economic growth during the 2020–2024 period. The purpose of the research is to determine whether export performance contributes to the increase of national economic…
l economic growth in both the short and long term. The research applies a quantitative design using secondary time series data obtained from official institutions, including export data from the Ministry of Trade of the Republic of Indonesia and economic growth data from the Central Statistics Agency. The analysis technique employed is the Vector Error Correction Model, which identifies short-run and long-run relationships between variables. The results show that in the short run, export value has a positive and significant influence on economic growth, while in the long run, it shows a positive but insignificant relationship.
Abstract:The Suspension of Debt Payment Obligations (PKPU) is a legal procedure that allows debtors who are unable, or expect to be unable, to continue paying their due and collectible debts to seek legal recourse. Debtors in such…
h situations can initiate legal action during the PKPU process. However, the question arises: what is the legal certainty for creditors following the Constitutional Court's decision that encourages debtors to pursue legal action? This study uses a descriptive normative research method to analyze the legal issues related to such actions. The findings indicate that the legal recourse available to debtors in specific circumstances significantly impacts creditors. This leads to uncertainties regarding payment, especially if the debtor decides to file for legal action. Additionally, these uncertainties can affect the creditor's business operations. The Constitutional Court's decision, subsequently reinforced by a Circular Letter from the Supreme Court, does not adequately address the gaps in legal certainty faced by creditors. This situation complicates creditors' efforts to secure their rights, which are the obligations of the debtor.
Abstract:This study discusses the missionary movement of Tuan Guru Bajang (TGB) in West Nusa Tenggara. This is a qualitative study. The research design is field research. The results of this study indicate that: Tuan Guru Bajang…
(TGB) Zainul Majdi, as a preacher, possesses exceptional competence and academic qualifications. His approach to delivering his sermons is calm and approachable, making his messages easily accepted by people from all walks of life. The target audience of TGB Zainul Majdi's preaching encompasses all segments of society, including those of different religious backgrounds. During his tenure as governor, TGB continued to fulfil his duties as a preacher.
Abstract:This study aims to analyze the effect of Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDTER) on Return on Investment (ROI) at PT Semen Indonesia (Persero) Tbk during the period 2016–2023. The method used…
sed is descriptive associative with a quantitative approach, using secondary data in the form of the company's quarterly financial reports obtained through purposive sampling techniques. The analytical tools used include Pearson Product Moment correlation analysis, coefficient of determination (R²), t-test and F-test, and multiple linear regression. The results of the study show that DAR has a negative correlation with ROI of -0.607, while LTDTER also shows a negative correlation of -0.478, both of which are included in the weak relationship category. The coefficient of determination value of 50.4% indicates that half of the variation in ROI can be explained by the two independent variables, while the remaining 49.6% is influenced by other factors outside the study. The F test shows that DAR and LTDTER simultaneously have a significant effect on ROI. This finding confirms that a high debt-based capital structure has a negative impact on investment returns, making it important for financial management to consider the efficiency of long-term debt use and total debt in long-term financial strategies.
Abstract:Penelitian ini dilatar belakangi oleh rendahnya proses dan hasil belajar IPAS peserta didik kelas IV SD Negeri 27 Sungai Durian. Solusi permasalahan tersebut, menggunakan model cooperative tipe STAD. Tujuan penelitian ini…
i untuk mendeskripsikan peningkatan proses serta hasil belajar peserta didik. Jenis penelitian ini adalah penelitian tindakan kelas (PTK). Subjek penelitian ini adalah peserta didik kelas IV SD Negeri 27 Sungai Durian pada semester II tahun ajaran 2023/2024. Penelitian ini dilakukan melalui dua siklus, setiap siklus masing-masing dua pertemuan. Penelitian dengan model STAD berhasil memperbaiki proses dan hasil belajar IPAS peserta didik. Hasil penilaian aktivitas guru siklus I pertemuan 1 memperoleh persentase sebesar 70,37% dan pertemuan 2 73,33%. Pada siklus II pertemuan 1 memperoleh persentase sebesar 88,89% dan pertemuan 2 93,33%. Pada aktivitas peserta didik siklus I pertemuan 1 memperoleh persentase sebesar 66,67% dan pertemuan 2 70%. Pada siklus II pertemuan 1 memperoleh persentase sebesar 85,18% dan pertemuan 2 93,33%. Pada hasil belajar IPAS peserta didik, kondisi hasil belajar pra siklus hanya memperoleh persentase 28,57% meningkat pada siklus I yaitu 64,29% dan pada siklus II meningkat menjadi 85,71%. Berdasarkan data tersebut, disimpulkan bahwa model cooperative tipe STAD dapat meningkatkan proses dan hasil belajar IPAS peserta didik kelas IV SD Negeri 27 Sungai Durian.
Abstract:This article investigates how perpetual justice is prolonged in James Baldwin’s flash fiction entitled The Bell of Atri. Drawing on theories of moral and ethical principles, this study examines the idea of justice that transcends…
transcends time and its implications in the context of the narrative. There is restorative justice emphasizing on repairing the harm caused by lawlessness and restoring disturbed relationships between perpetrators, victims, and society. Through qualitative approach, this article involves the active participation in the restorative process of apology, reparation, and reconciliation. The Bell of Atri then underscores the importance of moral integrity and fairness in society as it highlights the enduring relevance of ethical principles and the significance of upholding justice across generations. In conclusion, The Bell of Atri emphasizes the importance of the perception of justice in the relationships of fellow beings and the peace within well-being conditions of others.
Abstract:This study aims to elucidate the essence of Indonesian elementary school students' lived experiences of mindfulness meditation and how it shapes their perceptions of concentration and memory in the context of "Freedom to…
Learn." A hermeneutic-phenomenological study was conducted with five students in grades 4-5. Data were generated through in-depth conversations and participant observations during a four-week classroom mindfulness program and analyzed through phenomenological reduction and thematic synthesis. The research findings indicate that the unchanging essence, namely "a shift from an anxious mind to a calm mind that opens up space for learning," is expressed through four interrelated themes: perceived emotional calm, sustained attention, easier recall, and positive appreciation of quiet moments. The study concludes that mindfulness is not simply a technique, but a pedagogical way of life that begins with learning; integrating brief, mindful pauses can foster reflective, calm, and independent learners aligned with the Pancasila Student Profile.
Abstract:Kegiatan program kelompok belajar dilakukan di desa durian pada siswa SD Negeri 106827 Desa Durian dimulai pada 12 April- 29 April 2023 terhitung kegiatan ini dilaksanakan sekitar 2 minggu lamanya. Pendidikan merupakan…
suatu pembelajaran, pengetahuan, ketrampilan, dan kebiasaan sekelompok orang yang diturunkan dari satu generasi ke generasi berikutnya. Secara sederhana pendidikan adalah proses pembelajaran bagi peserta didik untuk dapat paham dan membuat manusia lebih kritis dalam berpikir. Berbagai upaya dalam meningkatkan pendidikan dasar telah dilakukan mulai dari terbitnya model, strategi, metode pembelajaran yang terus berkembang dari waktu ke waktu. Perubahan metode pembelajaran yang seharusnya dilakukan secara langsung dan tatap muka berubah menjadi pembelajaran yang dilakukan di dalam kelas.Seperti banyaknya siswa kelas rendah yang masih belum bisa membaca dan menulis, dan kelas tinggi masih belum menghafal perkalian secara lancar. Dengan dilakukanya program tersebut penambahan pembelajaran diluar sekolah siswa dapat mengembangkan kemampuan dan hasil belajar siswa melalui pendekatan direct instruction.
Abstract:This article was written to help readers understand the results of reading activities and the abilities and obstacles experienced by students during the learning process. understand the results of monitoring achievement…
activities and abilities and obstacles experienced by students during the learning process. Monitoring is the routine data collection and process of targeting program targets that emphasizes the process and core of change. program target-targeting process that emphasizes process and kernel changes. the quality of the services we purchase while also keeping an eye on our accounts of what is done.
Abstract:Perkembangan digitalisasi perpajakan di Indonesia mendorong hadirnya sistem administrasi Coretax sebagai upaya pembaharuan layanan perpajakan yang terintegrasi. Penelitian ini dilakukan untuk menggali ketaatan wajib pajak…
k dalam implementasi Coretax dengan menekankan pada peran persepsi kemudahan penggunaan sistem dan pengaruh sanksi perpajakan. Penelitian ini menerapkan metode kualitatif deskriptif menggunakan teknik wawancara mendalam kepada wajib pajak orang pribadi karyawan yang memanfaatkan sistem Coretax dalam melaporkan SPT Tahunan. Temuan pada penelitian ini membuktikan bahwa mayoritas wajib pajak masih menghadapi kendala pada tahap awal penggunaan sistem, khususnya dalam memahami fitur-fitur yang tersedia serta alur pelaporan pajak. Namun, setelah memperoleh pendampingan dan pengalaman penggunaan, wajib pajak mulai merasakan kemudahan dari layanan yang terintegrasi dalam satu platform. Selain itu, sanksi perpajakan dan tuntutan administratif dari lingkungan kerja juga menjadi faktor yang mendorong kepatuhan wajib pajak dalam pelaporan pajak. Penelitian ini menunjukkan bahwa kepatuhan wajib pajak dalam implementasi Coretax dipengaruhi oleh interaksi antara penerimaan teknologi dan faktor perilaku.
The development of tax digitalization in Indonesia has encouraged the implementation of the Coretax administrative system as an effort to modernize and integrate tax services. This study aims to examine taxpayer compliance in the implementation of Coretax by emphasizing the role of perceived ease of use of the system and the influence of tax sanctions. The research employed a descriptive qualitative approach using in-depth interviews with individual employee taxpayers who utilized the Coretax system to file their Annual Tax Returns. The findings reveal that the majority of taxpayers still encountered difficulties during the initial stage of system usage, particularly in understanding the available features and the tax reporting procedures. However, after receiving assistance and gaining experience in using the system, taxpayers began to perceive the convenience offered by the integrated services within a single platform. In addition, tax sanctions and administrative demands from the workplace environment were also identified as factors encouraging taxpayer compliance in tax reporting. This study indicates that taxpayer compliance in the implementation of Coretax is influenced by the interaction between technology acceptance and behavioral factors..