Abstract:This research examines the impact of gadget use on early childhood social interaction within the urban setting of XYZ Village, Surabaya, amid the growing prevalence of digital exposure among young children. Anchored in Vygotsky’s…
ygotsky’s Sociocultural Theory and the Socialisation Theory, the study evaluates how the duration and frequency of gadget use influence key social competencies, including verbal communication, cooperative behavior, and empathy in children aged 3 to 6 years. Employing a quantitative, cross-sectional design, the study collected data from 100 children using parent-administered questionnaires and direct observational methods, followed by analysis through multiple linear regression. The findings demonstrate that both the duration and frequency of gadget use exert a statistically significant influence on children’s social interaction (p < 0.05), accounting for 19% of the variance (R² = 0.190). The remaining variation is likely influenced by external variables such as parenting styles, digital content quality, and psychological factors. These outcomes underscore the importance of regulated gadget use, active parental involvement, and integrative educational practices that promote both digital literacy and interpersonal development.
Abstract:This research aims to analyze the comparison of character education system curricula in Indonesia and Malaysia, with a focus on the approach, implementation and effectiveness in shaping students' moral values and character.…
haracter. The aim is to identify similarities and differences between the two education systems, as well as provide recommendations for improving the quality of character education in Indonesia. The research method used is a literature study with a qualitative approach. The research results show that Malaysia integrates character education through special subjects such as Islamic and Moral Education, while Indonesia emphasizes the integration of character values in all subjects through the 2013 Curriculum. However, both countries face challenges in implementation, such as a lack of teacher training and gaps between theory and practice. The research results also reveal that Malaysia places more emphasis on religious values and multiculturalism in character education, while Indonesia focuses on the values of nationalism and diversity. Nevertheless, both countries agree that character education plays an important role in forming a generation with noble and responsible morals. Recommendations from this research are the need to increase teacher training, strengthen collaboration between schools, families and communities, as well as develop a more contextual and applicable curriculum. By adopting best practices from Malaysia and adapting them to the local context, Indonesia can increase the effectiveness of character education in forming students who are not only academically intelligent but also have strong character.
Abstract:This research aims to analyze the comparison of character education system curricula in Indonesia and Finland. The focus of the research is to identify differences and similarities in the approach, implementation and effectiveness…
ectiveness of character education in the two education systems. The research method used is a literature study with a qualitative approach. Data was collected through reviewing curriculum documents, education policies, and scientific articles related to character education in Indonesia and Finland. The research results show that Finland integrates character education holistically in all aspects of learning, while Indonesia still tends to separate character education as a separate subject. Apart from that, Finland emphasizes the formation of values of independence, responsibility and collaboration through a student-centered approach, while Indonesia places more emphasis on religious values and nationalism. The implication of this research is the need to reorient the character education curriculum in Indonesia to better integrate character values in the entire learning process, as well as adopting best practices from Finland which have been proven effective in shaping students' character.
Abstract:Public-private collaboration is a vital strategy in managing sustainable tourism destinations, integrating diverse stakeholders to balance economic growth, environmental sustainability, and social equity. Despite the hospitality…
pitality sector’s key role in tourism governance, research on its collaboration with public institutions, particularly in Makassar, Indonesia, remains limited. This study examines MaxOne Resort and Hotel Makassar to explore the mechanisms, challenges, and outcomes of public-private partnerships (PPPs) in sustainable tourism destination management (STDM). Using a qualitative case study approach, the research employs in-depth interviews, participatory observation, and policy analysis to investigate how MaxOne Resort collaborates with local government and communities to implement sustainability initiatives. The findings reveal that structured mechanisms such as formal agreements, joint projects, and stakeholder committees facilitate sustainable governance. MaxOne Resort actively engages in environmental conservation, community empowerment, and responsible tourism practices, positioning itself as a sustainability model within the hospitality sector. However, regulatory misalignments, funding constraints, and inconsistent stakeholder engagement present significant challenges. The study underscores the relevance of the Penta-Helix framework, highlighting how collaboration among government, private sector, academia, community, and media enhances the legitimacy and effectiveness of sustainability initiatives. This research contributes to the literature by providing a localized analysis of PPPs in Makassar, bridging the gap between theoretical models and practical applications. The findings offer policy recommendations to strengthen stakeholder collaboration, optimize governance structures, and support sustainable tourism development in emerging destinations.
Abstract:This study examines the role of public relations (PR) ethics in enhancing PT Kereta Api Indonesia's (PT KAI) competitive advantage in the railway industry. Ethical practices in PR are vital for fostering stakeholder trust,…
t, improving customer satisfaction, and enhancing employee engagement, all of which contribute to sustainable growth and market leadership. Adopting a qualitative research design and a case study approach, the research investigates how ethical principles such as transparency, integrity, equity, respect, and responsiveness are applied within PT KAI’s operational and strategic frameworks. Data collection involved document and thematic analyses, emphasizing ethical practices’ impact on stakeholder relationships and competitive outcomes. The findings highlight that PT KAI’s ethical initiatives strengthen its reputation, promote customer loyalty, and support a positive workplace environment. Despite these successes, challenges remain, including the absence of formalized ethical guidelines and the need for ethical leadership. The study concludes that integrating PR ethics into organizational culture enhances competitive advantage and ensures long-term sustainability in a dynamic market.
Abstract:Health workers are 1.5 times higher risk of work accidents compared to other professions, with 90% of incidents occurring in developing countries. WHO noted that 3 million out of 35 million health workers are exposed to…
blood pathogens, increasing the risk of HIV (0.4%), HBV (27-37%), and HCV (3-10%). One of Health center accreditation purpose is to makesure safety to both health workers and patient. In 2023, out of 37 health centers in Semarang, 36 health centers (97.3%) achieved “Plenary” accreditation and 1 Health Center (2.7%) achieved “Main” accreditation. The purpous of this study are to To determine the current OSH practice and determine OSH aspect that needs improvement based on Health Ministry Regulation No.52 of 2018. qualitative methods with a case study design. Occupational Safety and Health (OSH) management at Padangsari Health Center was evaluated based on 92 indicators from three main aspects. In the OHS management criteria, 14 out of 23 indicators (60.9%) have been met. For OSH standards, 45 out of 61 indicators (73.8%) have been met. Meanwhile, 8 indicators related to OSH training, reporting, and recording have all been met. Although Padangsari Health Center has achieved "Main" accreditation with an achievement of 72.8%, further efforts are still needed to meet at least 80% of the assessment indicators in order to obtain the highest accreditation, namely "Plenary". It is recommended to improve indicators, especially in improving OHS planning, strengthening supervision, ensuring staff compliance with SOPs, and evaluating the effectiveness of OSH implementation in the future.
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:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
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:The digital era has significantly transformed lifestyles, particularly in Indonesia, where computer-mediated communication (CMC) now plays a prominent role in human interactions. In public spaces, individuals often prioritize…
itize their digital devices over engaging with those around them. The rise of the internet generation has integrated media and communication into essential elements of daily life. This study focuses on the analysis of hashtag trends related to general elections, such as #capres2024, #cawapres2024, and #pemilu2024, on Instagram, and their influence on user perceptions. It examines the role of hashtags in CMC practices on Instagram during electoral periods. Through the analysis of seven samples, the study reveals that while certain posts align with the electoral purposes of the hashtags, others use these hashtags for visibility without relevance to the elections. The research underscores Instagram’s potential for reshaping political branding and enhancing voter engagement. It demonstrates that the strategic application of hashtags, combined with high-quality visuals and interactive features, can amplify the visibility and impact of political messaging. By integrating CMC and political branding theories, this study presents a framework for understanding how digital tools can foster a more engaged and informed electorate.