Abstract:This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size,…
earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy
Abstract:This research aims to analyze the implementation of the First In First Out (FIFO) system in managing raw material inventory in the kitchen of Hotel R-GINA Pemalang. The research method used is qualitative, focusing on direct…
rect observation, in-depth interviews, and document analysis related to the inventory management process. Although the FIFO system has been widely studied in the context of manufacturing and supply chains in general, this research provides new insights into its application in a hotel kitchen operational environment. The research results show that the implementation of the FIFO system in the kitchen of Hotel R-GINA Pemalang has helped improve the efficiency of raw material usage and reduce the risk of spoilage or expiration. However, several challenges were found in its implementation, such as limited storage space and the need for staff training. The conclusion of this research emphasizes the importance of the FIFO system in raw material inventory management in the hospitality industry. The proposed recommendations include improving storage infrastructure, developing a digital recording system, and ongoing training programs for kitchen staff.
Abstract:Hypertension is a non-communicable disease that is a global problem in both developed and developing countries and is the cause of stroke as the second death and third disability. Efforts are needed to reduce and control…
the prevalence of hypertension by utilizing nonpharmacological therapies, such as consuming young coconut water consumption. Therefore, this study aims to evaluate the effect of young coconut water consumption on reducing high blood pressure in menopausal women. A nonrandomized controlled trial study with a pretest-posttest control group design was chosen as the design of this study, which was conducted at the Community Health Center of Pekalongan, East Lampung Regency. A consecutive sampling technique was used to select eligible participants among menopausal women diagnosed with mild and moderate hypertension by medical personnel, totalling 16 treatment groups and 16 control groups. The treatment group was given the intervention of consuming young coconut water 300 ml morning and evening for seven days and taking standard hypertension medication. Meanwhile, the control group took standard hypertension medication. Participants had their blood pressure checked using an aneroid tensimeter before and after treatment. Data were analysed using a paired t-test with a confidence level (α) of 0.05 to prove the treatment effect on blood pressure reduction. The results found that the treatment of drinking young coconut water affected reducing systole blood pressure (p-value 0.016) and diastole (p-value 0.007). The average decrease in systolic and diastolic blood pressure pre and post-treatment was 11.25 mmHg and 9.87 mmHg after participants were controlled by taking standard hypertension medications. Drinking young coconut water can be used as a companion option for hypertension treatment by the community.
Abstract:Curriculum development cannot be separated from various aspects that influence it. Various curriculum models have been developed by curriculum, education and psychology experts. The curriculum development model is an alternative…
ernative procedure for designing, implementing and evaluating a curriculum. Therefore, the curriculum development model must be able to describe a learning planning system process that can meet various needs and standards of educational success. This research aims to examine curriculum development models and their implementation in schools. In this article the author uses library research or what could be called qualitative research which obtains data from appropriate journals, articles and books. In the search, researchers will collect as much information as possible from related libraries. These library sources can be obtained from: books, journals, magazines, research results such as theses and dissertations, and other appropriate sources. If researchers have obtained relevant literature, it will be compiled regularly for use in research. The research results found that in developing the curriculum, teachers can choose several models including the Tyler Model, Administrative Model, Grassroots Approach Model, Demonstration Model, Beauchamp System Model or Beauchamp Model, Roger Model, Problem Solving Model and Taba Reverse Model. Curriculum development procedures include curriculum planning, curriculum organization, staff placement, and curriculum control. Meanwhile, curriculum implementation is the process of applying ideas, concepts, policies, in the form of practical actions, so that it creates impacts, both in the form of changes in students' knowledge, skills, as well as values and attitudes. The success of curriculum implementation is also determined by communication about the implementation plan and support from all resources in implementation.
Abstract:Religious tolerance is universally important, especially in Indonesia itself. Remembering the journey from the time of the Majapahit Kingdom to the Renaissance period when tolerance became the real basis of people's lives.…
s. Religious tolerance is not only imagined as being together of different things but embodying the unity of different behind diversity to achieve the common goal of equality. That is the step and purpose of researchers in analyzing the conditions and environment of the Bejijong village community. Researchers use descriptive qualitative research with observation methods, interviews, and literature studies. Based on what has been found, religious tolerance in Bejijong village is very good with the showing of community activities and activities that illustrate the value of tolerance, such as interfaith dialogue, cultural festivals, and the appearance of the environment seen from the diversity of buildings with the presence of characteristics that accompany each other from various religions.
Abstract:This study investigates the relationship between teenage pregnancy and future maternal mental health by using qualitative methods and relying on literature review as the main data source. The background of this study is…
based on the importance of a deeper understanding of the impact of teenage pregnancy on maternal mental health, given the high prevalence of teenage pregnancy in Indonesia and its long-term negative impact. The purpose of this study is to investigate the factors that support or hinder the mental health of mothers who experience teenage pregnancy, and to present key findings from the relevant literature in this context. The research method used was a qualitative analysis of relevant literature studies found through systematic searches in academic databases and scientific journals. This approach allowed us to explore the findings of various studies and gain an in-depth understanding of the phenomenon under study. The main results of this study show that teenage pregnancy has a significant impact on the mother's future mental health, including an increased risk of depression, anxiety and postnatal stress. Factors such as social support, access to mental health services, and economic conditions play an important role in determining the mother's future mental health. The conclusion of this study is that efforts to improve future maternal mental health should be a priority in public policy and clinical practice. A holistic approach that takes into account the various factors that influence maternal mental health, as well as cross-sectoral cooperation, is needed to create a supportive environment for adolescent mothers to achieve optimal mental well-being.
Abstract:The purpose of the study was to determine the Quality of Service affecting Prepaid Electricity Customer Satisfaction in North Gunungsitoli District, Gunungsitoli City, to realize this goal, data collection techniques were…
e carried out by distributing questionnaires to respondents of prepaid electricity customers. This type of research is quantitative based on obtaining data in the form of numbers obtained by distributing questionnaires. From the results of the hypothesis test (t test) it was found that the accepted hypothesis was ha, where there was an influence of service quality on prepaid electricity customer satisfaction in North Gunungsitoli District, Gunungsitoli City, and from the results of the Determination coefficient test obtained a value of 71.1%. This can be interpreted that the satisfaction of Prepaid Electricity customers in North Gunungsitoli District, Gunungsitoli City is influenced by service quality by 71 percent. Based on the results of the T Variable X test of service quality, a calculated value = 7.515 was obtained with a signification level of 0.000. Using a signification limit of 0.05 we get a table t of 1.697. Which signifies that tcount > t table, which means Ho rejected Ha accepted.
Abstract:Education is the main foundation in building a superior generation, and learning strategies play a key role in the educational process. This research aims to investigate the learning strategies implemented at MTs Al-Fajar…
r Sei Mencirim. The research method used is a case study with a qualitative approach. Data was collected through classroom observations, interviews with teachers, and documentation. The research results show that MTs Al-Fajar Sei Mencirim applies various innovative and diverse learning strategies, including group discussions. By implementing diverse and innovative learning strategies, MTs Al- Fajar Sei Mencirim is able to create a dynamic learning environment and motivate students to achieve academic achievement and personal development. The implication of this research is the importance of continuing to develop and perfectlearning strategies that suit the needs and development of students in an ever- changing educational era.
Abstract:The hospitality sector is one of the impacted industries, as it is closely connected to the tourism sector by providing lodging for tourists. However, there have been some favourable effects, such as the establishment of…
Kokoon Hotel Banyuwangi in reaction to the pandemic scenario. Increase in staff turnover is correlated with the appearance of opportunities that have resulted from the tourism recovery programme that the Indonesian government has implemented as a response to the Covid-19 outbreak, as was stated before. The research aims to investigate the employees' perception of the workplace climate at Kokoon Hotel Banyuwangi and determine the extent to which the work environment impacts their intention to continue working at the hotel. The qualitative method offers an opportunity for an in-depth exploration of Kokoon Hotel Banyuwangi's Efforts in Retaining Employees. This research found that skill development, career advancement, pay, work culture, benefits, and outstanding relationships affect employee satisfaction at Kokoon Hotel Banyuwangi. To retain staff, Kokoon Hotel Banyuwangi offers cross-training programmes, fair promotion processes, and a comfortable work culture for employee development. Kokoon Hotel Banyuwangi employees depart for financial, professional, and outside experience reasons. Kokoon Hotel Banyuwangi has to strengthen work culture, interactions with supervisors, coworkers, and subordinates, and employee skill development.
Abstract:This research article seeks to review and analyze MUI Fatwa No. 83 of 2023 concerning recommendations for calls and calls for boycotts of pro-Israel products based on the views of fiqh siyasah. The aim is to find out how…
ow the fiqh siyasah syar'iyyah views the boycott of pro-Israel products as a form of jihad and defense of the Palestinian state after the issuance of the MUI Fatwa ruling. This research uses a type of library research with a descriptive analysis approach. The results of the study found that in the view of fiqh siyasah boycott of pro-Israel affiliated products is mandatory if the boycott is believed to be harmful and difficult to the infidel Zionist Israel, and does not result in mafsadah for Muslims and a larger state than the mafsadah to be minimized. However, if the boycott actually brings violence and adversely affects Muslims, then the law does not become mandatory. Because in the rule that takes precedence is to anticipate the occurrence of mafsadah rather than realizing benefits. This is an effort to weaken the economy so that it can have a significant impact on stopping the military aggression carried out by Israel. That way, it will be very helpful to open a space for conflict peace between the two warring countries. But in various cases, this boycott must also pay attention and consider the negative impacts it causes, so as not to cause violence for Muslims and the country.