Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:This study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how…
these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth significantly affect capital structure, with profitability playing a critical role in moderating these relationships. Firms with substantial tangible assets are better positioned to leverage debt financing, while those demonstrating strong sales growth are viewed favorably by investors and creditors. However, the extent to which sales growth influences capital structure is contingent upon profitability; high profitability enables firms to capitalize on growth opportunities, whereas low profitability may inhibit their capacity to leverage growth potential. Empirical research supports these conclusions, indicating that asset structure, sales growth, and profitability significantly shape capital structure decisions across various industries. Ultimately, this study provides valuable insights for financial managers, highlighting the importance of balancing growth aspirations with profitability to achieve effective capital structure management. This, in turn, can lead to sustained competitive advantage, a state where a firm outperforms its competitors over a prolonged period in a dynamic economic environment.
Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated…
iated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Abstract:This research is designed to examine how students use both denotative and connotative meanings in their everyday utterances within the campus environment. In daily communication, students do not rely solely on literal meanings;…
anings; instead, their language often conveys implied messages shaped by context, cultural background, and patterns of social interaction. To explore this phenomenon, the study applies a qualitative descriptive approach, focusing on naturally occurring conversations among students in various campus settings. Data were collected through careful observation and documentation of students’ spoken interactions, allowing for an in-depth understanding of how meaning is constructed in real-life situations. The results indicate that students actively employ both denotative and connotative meanings in their speech. However, connotative meanings appear more dominant, particularly in informal contexts such as casual conversations with peers. This tendency highlights the role of language as a flexible and dynamic tool for expression. Furthermore, the frequent use of connotative language demonstrates students’ creativity in conveying ideas, emotions, and attitudes. It also reflects how language functions as a marker of social identity, helping students build relationships and express group belonging within the academic community.
Abstract:This study explores the implementation of Green Technology (Greentech) in the dual domains of administrative management and pedagogical processes within Islamic education institutions (madrasahs, Islamic schools, and pesantren).…
antren). It investigates the potential of Greentech—encompassing energy-efficient hardware, paperless systems, cloud computing, digital learning platforms, and IoT-based resource monitoring—to reduce environmental impact while enhancing operational efficiency and learning outcomes. Employing a mixed-methods sequential explanatory design, the research first surveyed a broad sample of institutions to map adoption levels, followed by in-depth case studies of early adopters. Findings indicate significant potential for reducing carbon footprint and operational costs through virtualization of services, e-learning integration, and smart facility management. However, major challenges persist, including high initial investment, digital literacy gaps among educators, concerns over technology's influence on traditional Islamic pedagogy (talaqqi), and inadequate technological infrastructure. The study concludes that a strategic, values-driven approach aligning Greentech adoption with maqashid sharia (particularly hifdz al-mal/resource preservation) is crucial. It presents a phased integration model that prioritizes technologies offering both environmental and educational benefits, advocating for a balanced fusion of technological efficiency and the preservation of relational, character-based Islamic learning.
Abstract:This study aims to determine the significant relationship between Christian Religious Education and the Formation of Spirituality of VIII-grade Students at SMP Negeri 1 Pulau-Pulau Batu, South Nias, Academic Year 2022/2023.…
23. The population in this study were all VIII-grade students at SMP Negeri 1 Pulau-Pulau Batu, totaling 25 people, because the population was small, namely only 25 people, the entire population became the research sample, namely 25 people. This study used a quantitative method with SMART PLS software data processing. The method of collecting data as a result of the study was a questionnaire using a Likert scale with 4 answer options. The results of the study in measuring validity where the outer loading results of all indicators were > 0.7, this indicates that all indicators of variables X and Y can represent the latern variable (construct). Likewise, reliability where CA, RO, CR, > 0.7 and AVE > 0.5, shows that all indicators are reliable, so this result can be continued with hypothesis testing which shows that there is a relationship between Christian Religious Education and the Formation of Student Spirituality with T. statistic > T. table, namely 2.109 > 1.96 and p. value 0.035 > 0.05. The conclusion of this study shows that there is a relationship between Christian Religious Education and the Formation of Student Spirituality. (X) with Spiritual Formation (Y) but not significant.
Abstract:This research aims to determine the role of PAK teachers in shaping the character of class XI students at Medan Adventist Private High School in the 2022/2023 academic year. This type of research is descriptive correlational.…
onal. The population in this study is the entire class XI of Medan Adventist Private High School as many as 30 people because the population is small, namely only 30 people, the entire population becomes the research sample, namely 30 people with sampling techniques. The data collection instrument for variable X is a questionnaire consisting of 20 items. With 4 options that were first tested to determine the validity and reliability while the instrument for variable Y Documentation is in the form of a list of student grades (DKN) at the school. The results of the analysis requirements for the normality test of the Role of PAK Teachers' data are distributed normally with the calculation results obtained as X2 count . < X 2 table (22.33 < 43.77) and the PAK learning outcomes are normally distributed with the calculation results obtained being X 2 count < X 2 table (18.85 < 43.77). The results of the linearity test of the data on the Role of PAK Teachers in Character Formation are linear with the equation Y = 22.77 + 1.22x, which is linear. The results of the correlation test obtained r count of 0.453 consulted with the critical price r at a significance level of 5% with the number of respondents being 30 people, the r table was obtained of 0.361, because the calculated r > r table (0.453 > 0.361) this shows that there is an influence of the Role of PAK Teachers in Character Formation of Class XI students of Medan Adventist Private High School in the 2022/2023 academic year. Furthermore, to test the significance of the correlation, a statistical test formula (t-test) was used, obtaining a calculated t of 3.41. This price was then consulted with the t table at a 95% significance level of 1.69, because the calculated t > bold t (3.41.169 α=0.05 with dk = n-2 (30-2=28) the t table is 1.69 because the calculated t > t table (3.41>1.69) this shows that there is a significant influence of the Role of PAK Teachers in the Formation of Character of Class XI Students of Medan Adventist Private High School in the 2022/2023 Academic Year. Thus, the research hypothesis is accepted as true.
Abstract:Increasing competition among educational institutions requires Islamic schools and madrasahs to adopt strategies that go beyond promotional activities and focus on strengthening institutional governance and value creation.…
n. This article aims to conceptually examine holistic marketing as a governance-based strategy for enhancing the competitiveness of Islamic educational institutions. This study employs a qualitative approach using library research by critically reviewing scholarly books and journal articles related to holistic marketing, educational service marketing, and Islamic education management. The findings indicate that holistic marketing encompassing internal marketing, external marketing, relationship marketing, and performance marketing can foster sustainable competitive advantage for Islamic educational institutions. This approach ensures consistency between Islamic values, educational service quality, and public trust. Therefore, holistic marketing can be positioned as a strategic governance framework for Islamic schools and madrasahs in strengthening value-based competitiveness.
Abstract:Public health organizations are required to maintain service quality through strong organizational culture and employee discipline. However, empirical studies that specifically examine both variables in local public health…
th institutions remain limited. This study aims to analyze the effect of organizational culture and employee discipline on employee performance at Puskesmas Curug Bitung, Bogor Regency. The study used a quantitative associative approach with a survey design. The population consisted of 32 employees, and 25 respondents were selected as the sample using the Slovin formula. Data were collected through questionnaires, observations, and structured interviews, then analyzed using validity and reliability tests, Pearson Product Moment correlation, coefficient of determination, and partial t-test. The results show that organizational culture has a positive and significant effect on employee performance, with a correlation coefficient of 0.777, R square of 0.630, and t-value of 5.910. Employee discipline also has a positive and significant effect on employee performance, with a correlation coefficient of 0.808, R square of 0.653, and t-value of 6.583. The novelty of this study lies in its direct testing of organizational culture and discipline without mediating variables in a district-level public health service institution. Strengthening service-oriented culture and consistent discipline is therefore essential to improve employee performance.