Abstract:Penelitian ini bertujuan untuk menguji corporate social responsibility (CSR), capital intensity, dan managerial ownership terhadap penghindaran pajak pada perusahaan sektor Basic Materials yang terdaftar di Bursa Efek Indonesia…
donesia Tahun 2021-2023. Penelitian ini merupakan penelitian kuantitatif. Objek dalam penelitian ini adalah perusahaan pada sektor Basic Materials. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel dalam penelitian ini sebanyak 57 dengan kriteria-kriteria tertentu. Teknik analisis yang digunakan yaitu analisis statistik deskriptif dan uji asumsi klasik. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dalam pengujian hipotesis. Hasil penelitian ini secara parsial menunjukkan bahwa corporate social responsibility (CSR) tidak berpengaruh secara signifikan terhadap penghindaran pajak, capital intensity tidak berpengaruh signifikan terhadap penghindaran pajak, managerial ownership tidak berpengaruh signifikan terhadap penghindaran pajak. Secara simultan corporate social responsibility (CSR), capital intensity, dan managerial ownership secara bersama-sama (simultan) berpengaruh signifikan terhadap penghindaran pajak.
Abstract:Dyslexia is a neurodevelopmental disorder that specifically affects an individual's ability to process phonological and orthographic information, thereby hindering the development of basic literacy skills. In inclusive education…
ducation systems at the elementary level, these limitations are often not addressed through pedagogical approaches that align with the neurocognitive needs of learners. The problem addressed in this study is the effectiveness of the multisensory learning approach in improving the reading skills of children with dyslexia in inclusive elementary education settings. This research was conducted through a systematic literature review using a descriptive qualitative approach, drawing upon scholarly sources published in nationally and internationally accredited journals over the past decade. Thematic analysis was employed to identify consistent empirical findings related to multisensory interventions. The results show that the multisensory approach (which simultaneously engages visual, auditory, kinesthetic, and tactile modalities) has been proven to enhance phonological decoding, word recognition accuracy, reading fluency, and learning affectivity in children with dyslexia. Its effectiveness is highly influenced by the duration and intensity of the intervention, educators' competence in designing multisensory activities, and the suitability of materials to individual sensory profiles. The conclusion of this review asserts that the multisensory approach is not merely a remedial strategy, but a neuroeducation-based pedagogical framework that is inclusive and transformative. The novelty of this research lies in its integrative emphasis on the multisensory approach and principles of educational neuropsychology as the foundation for developing learning models that are responsive to the needs of neurodivergent learners in the context of inclusive elementary education in Indonesia.
Abstract:The learning motivation of slow learner students tends to be low due to cognitive limitations, less engaging learning experiences, and the lack of positive reinforcement, thus requiring adaptive and sustainable interventions.…
ions. This study focuses on how the implementation of the token economy method can enhance motivation, engagement, and learning behavior of slow learner students with speech delay in elementary school, as well as examining its effectiveness in influencing behavioral change. The study employed a quantitative approach using a single case study A-B-A’ design, which allows systematic observation of behavioral changes through pre-intervention, intervention, and post-intervention phases. The findings indicate a significant improvement in participation, persistence, and task completion, along with a reduction in negative behaviors such as task refusal and crying during the intervention phase. These improvements were maintained in the post-intervention phase despite the reduced intensity of token reinforcement, indicating a shift from extrinsic to intrinsic motivation. Trend analysis of the data reveals consistent and stable improvement across all phases, confirming the effectiveness of the token economy method as a behavioral intervention. The novelty of this study lies in the specific application of the token economy to slow learner students with speech delay through a single-subject approach, providing an in-depth and contextual understanding of motivational changes. The findings contribute theoretically to the reinforcement of the behavioristic approach and practically offer an alternative adaptive learning strategy for inclusive education at the elementary level.
Abstract:The rapid advancement of information technology has encouraged companies to adopt digital marketing as a strategic approach to enhancing consumer brand awareness. Amanda Brownies Samarinda has utilized various digital platforms;…
atforms; however, the effectiveness of the implemented strategies requires further examination. This study aims to analyze the digital marketing strategies employed by Amanda Brownies Samarinda, their role in enhancing brand awareness, and the factors that support and hinder their effectiveness. A qualitative descriptive approach was employed in this research. Data were collected through observation, structured interviews, and documentation, and subsequently analyzed using the Miles, Huberman, and Saldaña model. The findings reveal that Amanda Brownies Samarinda implements an integrated digital marketing strategy through seven platforms, namely Instagram, Facebook, TikTok, WhatsApp Business, GoFood, GrabFood, and ShopeeFood. These strategies contribute to enhancing brand awareness through four dimensions: recognition, recall, purchase, and consumption. Consistency in visual identity, promotional intensity, ease of access to information, transaction convenience, product quality, and consumer engagement were identified as the primary factors supporting the success of digital marketing implementation. Nevertheless, the utilization of TikTok has not yet been optimized compared to the other platforms. The novelty of this study lies in its comprehensive analysis of the role of integrating seven digital platforms in enhancing brand awareness through the dimensions of recognition, recall, purchase, and consumption, thereby providing a more holistic understanding of digital marketing effectiveness within the culinary industry, particularly at Amanda Brownies Samarinda.
Abstract:The advancement of digital technology has transformed consumption patterns while simultaneously increasing risks related to consumer protection, including online fraud, information manipulation, and misuse of personal data,…
ta, thereby requiring more critical and comprehensive literacy skills. This study addresses the problem of low consumer protection literacy, as indicated by high levels of impulsive consumption behavior, limited understanding of consumer rights and obligations, and an imbalance between the intensity of technology use and the ability to evaluate information effectively. The purpose of this research is to examine the role of Social Studies education in enhancing consumer protection literacy, its integration into the learning process, and the effectiveness of its implementation in the digital era through a literature review approach. The findings reveal that consumer protection literacy remains at a moderate to low level, yet it has a significant relationship with rational economic decision-making and the ability to mitigate digital risks. Social Studies education has been proven effective in improving such literacy through contextual, interactive, and experience-based learning, which strengthens students’ understanding, attitudes, and skills as consumers. The novelty of this study lies in the conceptual and practical integration of consumer protection literacy into Social Studies learning, encompassing cognitive, affective, and behavioral dimensions, as well as emphasizing pedagogical strategies based on case studies and reflective discussions as effective approaches to shaping intelligent and responsible consumers in the digital era.
Abstract:The management of volleyball training sessions among collegiate athletes faces complex challenges due to the lack of integrated scientific approaches, which may reduce training effectiveness and increase the risk of fatigue…
gue and injury. This study addresses the suboptimal implementation of periodization-based microcycle planning, training load monitoring, and recovery strategies within a unified system. The objective of this research is to examine the effectiveness of an integrated training management model in improving athletes’ performance and physiological condition. A quasi-experimental method with a pretest–posttest control group design was employed, involving 40 collegiate athletes over an eight-week period. The results indicate that the experimental group showed significant improvements in countermovement jump by 12.2% and spike reach by 3.1%, accompanied by a reduction in sRPE by 11.5% and an increase in recovery scores by 22.5%, while the control group demonstrated no meaningful changes. These findings suggest that the integration of microcycle planning, internal and external load monitoring, and structured recovery strategies enhances physiological efficiency, neuromuscular adaptation, and the sustainability of athletic performance. The study concludes that the integrated training management model is more effective than conventional approaches as it enables objective and systematic control of training intensity. The novelty of this research lies in the development of an integrated training session management model that combines three key components in an applicable, practical, and context-appropriate manner for collegiate athletes, thereby bridging the gap between sport science theory and coaching practice.
Abstract:The rapid advancement of information and communication technology has transformed learning paradigms in higher education, particularly through the implementation of flexible digital learning systems that emphasize student…
t learning autonomy. Higher education institutions providing distance education face challenges in delivering digital learning materials that are not only easily accessible but also capable of sustainably enhancing students’ learning motivation. The research problem addressed in this study focuses on the extent to which the utilization of Android-based digital learning materials influences the learning motivation of students at Universitas Terbuka. The purpose of this study is to analyze the effect of using Android-based digital learning materials on students’ learning motivation in the context of distance education. A quantitative approach was employed using a survey method as the research design. The research sample consisted of 97 Universitas Terbuka students from UT Ambon, UT Gorontalo, and UT Makassar, selected through simple random sampling. Data were collected using structured questionnaires, while data analysis was conducted through simple linear regression with the assistance of SPSS software. The results of the analysis indicate that the utilization of Android-based digital learning materials has a positive and significant effect on students’ learning motivation, as evidenced by a regression coefficient value of 0.442 and a significance value of 0.000, which is below the 0.05 significance threshold. These findings confirm that improvements in the intensity and quality of using Android-based digital learning materials are directly associated with increased student learning motivation. The novelty of this study lies in strengthening empirical evidence on the effectiveness of Android-based digital learning materials in a cross-regional distance education context, while also providing practical contributions to the development of digital learning strategies aimed at enhancing the learning motivation of Universitas Terbuka students.
Abstract:Indonesian Migrant Workers constitute a labor group that makes a significant contribution to the national economy through remittances, particularly from regions with high migration intensity such as East Nusa Tenggara Province;…
ovince; however, the strong public interest in working abroad is often not accompanied by adequate understanding of safe migration procedures, protection mechanisms, and the rights and obligations of migrant workers. This condition has led to serious problems, including the increasing number of non-procedural migrant workers, deportation cases, and vulnerability to human trafficking crimes, indicating an information and communication gap between migrant worker protection institutions and prospective migrant workers. This study aims to analyze the communication strategies implemented by the Indonesian Migrant Workers Protection Service Center of East Nusa Tenggara Province in enhancing public awareness of migrant workers’ rights. A qualitative approach with a descriptive method was employed to provide an in-depth portrayal of the communication practices carried out by the institution, with data collected through in-depth interviews, observation of socialization activities, and documentation studies. Data analysis was conducted using the interactive model of Miles and Huberman, while the conceptual analytical framework was based on the Shannon–Weaver Two-Way Communication Model to assess message delivery effectiveness, communication channels, message recipients, and feedback mechanisms. The findings indicate that the Indonesian Migrant Workers Protection Service Center of East Nusa Tenggara Province has implemented various communication strategies, including direct community outreach, pre-departure orientation, the use of visual and audio media, and cross-sector collaboration with local governments and community leaders. Although these strategies contribute to increasing public knowledge regarding migration procedures and migrant workers’ rights, their effectiveness remains constrained by low literacy levels, challenging geographical conditions, and weak feedback mechanisms from target communities. The study concludes that strengthening dialogic and participatory communication, simplifying messages to improve comprehensibility, and adapting communication media to local cultural contexts are essential for improving migrant worker protection. The novelty of this study lies in integrating a two-way communication model with the socio-cultural context of East Nusa Tenggara as a basis for formulating more contextual, adaptive, and community-empowering communication strategies for migrant worker protection.
Abstract:This study was conducted to evaluate the quality of the electrical installation at Budi Bakti School Building in Samarinda by emphasizing aspects of reliability, safety, energy efficiency, and compliance with applicable…
electrical installation standards. The research approach involved field surveys to obtain empirical data, measurements of lighting intensity, calculations of the required number of lighting points according to the function and characteristics of each room, as well as technical analysis of installation components, including conductors and protection systems. All observed data were compared with theoretical calculations to identify the level of conformity as well as potential deviations that could cause problems. The findings indicate that although the electrical installation remains operational, there are significant discrepancies, particularly in the distribution of lighting intensity, the number of lighting points, and the selection and placement of protective components that do not fully meet the standards. These discrepancies affect the optimality of lighting, reduce user comfort, and present potential safety risks. Therefore, this study recommends adjustments to the installation design, prioritizing the optimization of the lighting system, the use of standard-compliant components, and the implementation of energy efficiency principles as part of a comprehensive improvement effort. The implications of these findings highlight that regular evaluations and updates of electrical installations in educational buildings are essential to create a safe, comfortable, and productive learning environment. Thus, the results of this research not only provide practical contributions for school management but also offer a scientific basis for developing technical standards of electrical installations that are more responsive to educational needs.
Abstract:Physical training periodization is a scientific approach aimed at systematically regulating training load, volume, and intensity to achieve peak performance in elite athletes while minimizing the risk of injury. This study…
dy reviews 45 scientific articles published within the last ten years, covering periodization models, physiological responses to training, and the integration of technology in athlete development processes. The findings indicate that block periodization and non-linear periodization are the two most effective approaches, shown to enhance aerobic capacity by up to 10% and muscle strength by approximately 8% in high-level athletes. Additionally, the use of monitoring technologies such as Heart Rate Variability (HRV) and Global Positioning System (GPS) contributes significantly to real-time adjustments in training programs, enabling coaches to respond more accurately to athletes’ physiological conditions and prevent overtraining. However, challenges remain in implementing these technologies in sports with limited resources and due to a lack of long-term studies on the effectiveness of technology-based periodization. These findings emphasize the importance of individualized, data-driven approaches in designing training programs that not only improve performance but also sustain athletes’ careers. By integrating classical periodization principles with modern technology, training programs can be developed to be more adaptive, precise, and contextually tailored to individual needs. In conclusion, modern, responsive periodization supported by advanced technology is a crucial element in creating elite athlete development systems that are not only globally competitive but also focused on long-term health and performance.