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:Abstract: The Family Hope Program (PKH) is a government program that provides cash to Very Poor Households (RTSM) based on the terms and conditions that have been established by carrying out their obligations. The purpose…
e of the PKH is to reduce the number and break the poverty chain, improve the quality of human resources, and change behaviors that are less supportive of improving the welfare of the poorest groups. Determination of PKH aid recipients in the Coal Regency Social Service so far there are still shortcomings including not on target because the data of poor people is not up to date and the determination of criteria that have not been referred to the criteria that have been determined. For that, a system is needed that can help the process of determining PKH assistance recipients using the AHP and TOPSIS methods easily, quickly and precisely. This research aims to build the application of the decision support system of recipients of Family Hope Program (PKH) assistance in DinSos Coal Regency using AHP and TOPSIS methods. The results of this study can provide the best value based on predetermined criteria. Based on calculations using the AHP and TOPSIS methods, the decision was obtained that Rahmadan with a value of 1 and Nurul Ha with a value of 0.48 that deserved to be recommended as a recipient of PKH assistance.
Keyword: AHP; TOPSIS; Help; Family Hope Program
Abstrak: Program Keluarga Harapan (PKH) merupakan suatu program pemerintah yang memberikan uang tunai kepada Rumah Tangga Sangat Miskin (RTSM) berdasarkan persyaratan dan ketentuan yang telah ditetapkan dengan melaksanakan kewajibannya. Adapun tujuan dari PKH tersebut untuk mengurangi angka dan memutus rantai kemiskinan, meningkatkan kualitas SDM, serta mengubah perilaku yang kurang mendukung peningkatan kesejahteraan dari kelompok paling miskin. Penentuan penerima bantuan PKH pada Dinas Sosial Kabupaten Batu Bara selama ini masih terdapat kekurangan diantaranya yaitu tidak tepat sasaran yang disebabkan data warga miskin tidak up to date dan penentuan kriteria-kriteria yang belum mengacu pada kriteria yang telah ditentukan. Untuk itu diperlukan sistem yang dapat membantu proses penentuan penerima bantuan PKH menggunakan metode AHP dan TOPSIS dengan mudah, cepat dan tepat. Penelitian ini bertujuan untuk membangun aplikasi sistem pendukung keputusan penerima bantuan Program Keluarga Harapan (PKH) pada DinSos Kabupaten Batu Bara menggunakan metode AHP dan TOPSIS. Hasil penelitian ini dapat memberikan perangkingan nilai terbaik berdasarkan kriteria yang telah ditentukan. Berdasarkan perhitungan dengan menggunakan metode AHP dan TOPSIS didapat keputusan bahwa Rahmadan dengan nilai 1 dan Nurul Ha dengan nilai 0.48 yang layak direkomendasi sebagai penerima bantuan PKH.
Kata kunci: AHP; TOPSIS; Bantuan; Program Keluarga Harapan
Abstract:Abstract: The utilization of information technology in business communication plays a strategic role in improving business effectiveness while also serving as a medium for legal education in the community. However, rural…
communities still face limitations in digital literacy and low levels of legal awareness in business activities. This article aims to analyze the implementation of a Community Service Program (Pengabdian kepada Masyarakat/PKM) focused on optimizing the use of information technology as a business communication medium to enhance legal awareness among the community of Silo Bonto Village. The method employed was a participatory approach through training, mentoring, and evaluation using pre- and post-training questionnaires. The results indicate an improvement in participants’ understanding of the use of information technology for business communication, as well as an increase in legal awareness related to rights and obligations in digital transactions. This program demonstrates that integrating information technology training with legal education can serve as an effective strategy for empowering rural communities.
Keywords: business communication; community service; information technology; legal awareness; village.
Abstrak: Pemanfaatan teknologi informasi dalam komunikasi bisnis memiliki peran strategis dalam meningkatkan efektivitas usaha sekaligus sebagai sarana edukasi hukum bagi masyarakat. Namun, pada masyarakat desa masih ditemukan keterbatasan literasi digital dan rendahnya kesadaran hukum dalam aktivitas bisnis. Artikel ini bertujuan untuk menganalisis pelaksanaan kegiatan Pengabdian kepada Masyarakat (PKM) dalam mengoptimalkan pemanfaatan teknologi informasi sebagai media komunikasi bisnis guna meningkatkan kesadaran hukum masyarakat Desa Silo Bonto. Metode yang digunakan adalah pendekatan partisipatif melalui pelatihan, pendampingan, dan evaluasi berbasis kuesioner pra dan pascapelatihan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap penggunaan teknologi informasi dalam komunikasi bisnis serta peningkatan kesadaran hukum terkait hak dan kewajiban dalam transaksi digital. Kegiatan ini membuktikan bahwa integrasi pelatihan teknologi informasi dengan edukasi hukum mampu menjadi strategi efektif dalam pemberdayaan masyarakat desa.
Kata kunci: desa; kesadaran hukum; komunikasi bisnis; pengabdian kepada masyarakat; teknologi informasi
Abstract:Generating quality published articles is one of the lecturers' obligations. This can improve lecturer performance and have an impact on increasing higher education accreditation. However, there are still many lecturer articles…
ticles published in uncredited journals. Apart from that, there are still many lecturers who do not understand the systematics of writing in accredited national journals. Therefore, the faculty of economics and business, Pekalongan University carries out scientific writing and publication training as well as utilizing the SINTA account to improve lecturer performance. The training was carried out in four stages, namely the initial survey stage, the training material socialization stage, the writing practice stage and utilizing the SINTA account, and the activity evaluation stage. The survey results showed that there was an increase in the percentage of participants who understood the systematics of writing in the SINTA journal from 57% before the training to 91% of the total. Meanwhile, the percentage of participants who were able to utilize the SINTA account also increased from 44% before the training was carried out to 82% after the training was carried out.
Keywords: lecturer performance; reserach; article publication
Abstract:Abstract: Politeknik Wilmar Bisnis Indonesia is a tertiary institution that has a Tax Center and works closely with the Direktorat Jenderal Pajak to assist taxpayers in calculating, depositing, and reporting their tax obligations.…
ligations. On March 03 2023 and March 07 2023, training and assistance for taxpayers were conducted in filling out the Annual Individual Tax Return at the Politeknik Wilmar Bisnis Indonesia Tax Center by the Tax Volunteers. The method used is direct assistance to individual taxpayers in updating NPWP-NIK, and KLU data, also reporting annual tax returns via e-filing. The activity participants are all taxpayers including lecturers and educational staff at the Politeknik Wilmar Bisnis Indonesia and STIKes Murni Teguh. This activity resulted in an increase in understanding for participants in reporting Annual SPT Individuals, while the Tax Volunteer gained knowledge about taxation based on the latest regulations and was able to put into practice the knowledge learned during lectures which can be used as practical experience. Meanwhile, the results for the Politeknik Wilmar Bisnis Indonesia are an increase in taxpayer compliance within the Politeknik Wilmar Bisnis Indonesia, including lecturers and education staff society who are aware of their obligations and always report their income to the state.
Keywords: e-filing; SPT; Tax Volunteers
Abstrak: Politeknik Wilmar Bisnis Indonesia merupakan perguruan tinggi yang memiliki Tax Center dan berkolaborasi dengan Direktorat Jenderal Pajak (DJP) untuk membantu Wajib Pajak dalam menghitung, menyetor, dan melaporkan kewajiban perpajakan mereka. Pada tanggal 03 Maret 2023 dan 07 Maret 2023, telah dilakukan pelatihan serta pendampingan Wajib Pajak dalam mengisi Surat Pemberitahuan (SPT) Tahunan Orang Pribadi di Tax Center Politeknik Wilmar Bisnis Indonesia oleh tim Relawan Pajak. Metode yang digunakan adalah pendampingan secara langsung kepada Wajib Pajak Orang Pribadi dalam melakukan pemutakhiran data NPWP-NIK, KLU, dan pelaporan SPT Tahunan melalui e-filing. Peserta kegiatan adalah seluruh Wajib Pajak termasuk dosen dan tenaga pendidik di lingkungan Politeknik Wilmar Bisnis Indonesia serta STIKes Murni Teguh. Kegiatan ini menghasilkan peningkatan pemahaman bagi peserta dalam melaporkan SPT Tahunan Orang Pribadi, sedangkan tim Relawan Pajak memperoleh pengetahuan tentang perpajakan berdasarkan peraturan terbaru dan dapat mempraktikkan secara langsung pengetahuan yang dipelajari selama kuliah serta dapat dijadikan sebagai pengalaman praktis. Sedangkan hasil bagi Politeknik Wilmar Bisnis Indonesia adalah peningkatan ketaatan wajib pajak di lingkungan Politeknik Wilmar Bisnis Indonesia termasuk dosen dan tenaga pendidik sebagai masyarakat yang sadar akan kewajiban dan senantiasa melaporkan penghasilan mereka kepada negara.
Kata kunci: e-filing; Relawan Pajak; SPT
Abstract:Abstrak: Bentuk aplikasi dari serangkaian teori pendidikan yang telah dipelajari di dalam kampus tentunya akan lebih bermanfaat apabila teori-teori ilmu tersebut kita bagi kepada masyarakat. Kegiatan inilah yang disebut…
dengan pengabdian kita kepada masyarakat. Sebagai seorang akademisi baik dosen dan mahasiswa harus mampu bekerjasama dalam meujudkan Tri Darma perguruan tinggi dimana tempat kita membagi dan menimba ilmu pengetahuan. Pengabdian kepada masyarakat adalah tindakan nyata yang dapat kita lakukan untuk menambah wawasan masyarakat terhadap informasi yang akan kita bagikan, sehingga membawa kontribusi positif dalam masyarakat. Apalagi sekarang lagi hangat-hangatnya memperbincangkan tentang pemilihan kepala daerah, oleh karena itu penyuluhan tentang kepemimpinan dianggap perlu untuk di sosialisasikan kepada masyarakat. Harapan kedepannya adalah masyarakat mampu memilih pemimpin yang dapat menjadi contoh baik dalam setiap tindakan dan perkataannnya. Masyarakat diharapkan lebih hati-hati dalam memilih calon kepala daerah, tidak mudah terpengaruh citra dan kekuasaan yang dapat mendatangkan kerudian dalam masyarakat itu nantinya. Selain itu masyarakat tidak perlu takut terhadap tekanan yang mungkin saja datang untuk memaksa memilih jagoan mereka, masyarakat harus mendapatkan pencerahan tentang bagaimana hukum itu berlaku di kalangan masyarakat. Untuk itu selain membahas masalah kepemimpinan Universitas asahan juga bekerjasama dengan Yayasan Lembaga Bantuan Hukum – Cakrawana Nusantara Indonesia untuk memberi pemahaman kepada masyarakat tentang hukum, apa yang harus dilakukan masyarakat apabila tersangkut permasalahan hukum di lingkungannya, mengetahui hak dan kewajibannya dalam mentaati hukum tersebut. Harapan terbesarnya masyarakat di desa antara tidak tabu lagi terhadap permasalahan hukum, masyarakat desa antara berani untuk menghadapai permasalahan hukum yang mereka hadapi, masyarakat desa antara mampu memilih pemimpin yang tepat untuk memimpin daerah mereka.
Kata kunci: Kepemimpinan, Bantuan Hukum, Masyarakat Marginal
Abstract: The application form of a series of educational theories that have been studied on campus will certainly be more useful if the theories of science are shared for the community. This activity is called our devotion to the community. As an academic both lecturers and students should be able to work together in realizing Tri Darma college where we share and gain knowledge. Community service is a real action that we can do to increase society's insight into the information we will share, thus bringing a positive contribution to society. Especially now more warmly discussed about the election of regional heads, therefore counseling about leadership is considered necessary for the socialization to the community. The future expectation is that people are able to choose leaders who can be good examples in every action and perfomance. The community is expected to be more careful in choosing candidates for regional heads, not easily influenced by the image and power that can bring in the society later. In addition people should not be afraid of the pressures that might come to force their heroes, the public should get an enlightenment about how the law applies to the public. In addition to discussing the issue of leadership, the University of Asahan also cooperates with the Legal Aid Foundation - Cakrawana Nusantara Indonesia to provide an understanding to the public about the law, what should the community do when it comes to legal issues in its environment, knowing its rights and obligations in complying with the law. The greatest hope of the community in the village between no longer taboo on legal issues, the villagers between daring to face the legal problems they face, the villagers between able to choose the right leader to lead their area.
Keywords: Leadership, Legal Aid, Marginal Society
Abstract:The Industrial Revolution 4.0 has drastically transformed global industries, introducing advanced technologies such as automation, artificial intelligence, and digitalization into the workplace. This rapid technological…
shift has presented significant challenges for labor laws, which are often designed for traditional work environments. This study explores the implementation of labor law in the context of the Industrial Revolution 4.0, analyzing the challenges faced by both employers and employees in adapting to these new technological advancements. Using a qualitative methodology, this research employs a juridical review of existing labor laws, supported by an in-depth case study examining how these laws are applied in technology-driven industries. The findings indicate that labor laws often lag behind the technological advances, leading to gaps in legal protections for workers and ambiguities in employer obligations. The case study highlights specific instances where current labor regulations fail to address issues related to remote work, job displacement due to automation, and workers' rights in the gig economy. Solutions are proposed to modernize labor laws, ensuring they are adaptable to future technological developments while safeguarding workers' rights. The study concludes that there is an urgent need for legal reforms to balance innovation with fair labor practices in the era of Industry 4.0.
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:This research was conducted in Lingat Village, Selaru District, Tanimbar Islands Regency. Primary data collection was carried out through interviews with a number of informants who were considered to be directly involved…
in the development processes taking place in Lingat Village. The results of this research show that first, the participation of personnel from the Lingat village community in development programs taking place in Lingat village is still minimal because the community's awareness of responsibility for development programs is low for which people are willing to work if they are given wages. Second, there are also material participants from the Lingat village community who give for free or willingly, but there are also those who give by asking for something in return. Third, community participation in maintaining and enjoying development in Lingat village is good, because the community participates in enjoying the results of development in the village, for this reason the Lingat village community is responsible for maintaining development in Lingat village so that it can be used together.Based on the results of the research above, the Lingat village government is advised to look at and follow up on these matters by providing socialization to the Lingat village community about the responsibilities, rights and obligations of the community in every development program that occurs in the village, especially in Lingat village, Selaru sub-district. Tanimbar Islands Regency.
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.