Abstract:Artikel ini membahas tentang ilmu sosial profetik sebagai solusi atas dehumanisasi pendidikan Indonesia saat ini dalam perspektif Kuntowijoyo. Penelitian ini bertujuan untuk mengetahui apa itu ilmu sosial profetik menurut…
t Kuntowijoyo dan bagaimana ilmu sosial profetik dapat menjadi solusi atas dehumanisasi tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka dan teknik pengumpulan data berupa sumber-sumber tertulis meliputi buku-buku, artikel jurnal, dan tulisan-tulisan Kuntowijoyo yang relevan. Hasil penelitian ini menunjukkan bahwa ilmu sosial profetik berlandaskan pada ajaran profetik yang memiliki tiga nilai utama: humanisasi, liberasi, dan transendensi. Dalam konteks pendidikan, Ilmu Sosial Profetik yang dikemukakan Kuntowijoyo memberikan solusi untuk menangani permasalahan dehumanisasi yang marak terjadi di lingkungan sekolah dengan mengedepankan nilai-nilai humanisasi, liberasi, dan transendensi, yaitu: Merancang program (Prophetic Mentoring) di lembaga sekolah, Mengimplementasi (Prophetic Pedagogy) dengan simulasi virtual reality, dan Membuat sertifikasi (prophetic educator) bagi pendidik.
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:Laporan keuangan merupakan hasil akhir dari proses akuntansi yang mencerminkan kondisi keuangan dan hasil operasi suatu perusahaan. Penelitian ini menganalisis kinerja keuangan PT Alam Sutera Realty Tbk melalui pengukuran…
n rasio likuiditas, solvabilitas, dan profitabilitas selama periode 2021 hingga 2023. Tujuan dari penelitian ini adalah untuk mengevaluasi kemampuan perusahaan dalam memenuhi kewajiban jangka pendek, kemampuan memenuhi seluruh kewajiban, dan kemampuan dalam menghasilkan laba. Hasil analisis menunjukkan bahwa perusahaan memiliki likuiditas yang tidak optimal, dengan quick ratio dan cash ratio yang selalu di bawah rata-rata industri. Selanjutnya, solvabilitas perusahaan tergolong tinggi, di mana Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) menunjukkan ketergantungan besar pada utang dibandingkan modal sendiri. Di sisi lain, meskipun ada kelemahan dalam likuiditas dan solvabilitas, PT Alam Sutera Realty Tbk menunjukkan profitabilitas yang kuat dengan Gross Profit Margin (GPM) yang tetap di atas rata-rata industri selama tiga tahun berturut-turut. Temuan ini menunjukkan bahwa perusahaan dapat menjalankan operasinya secara efisien dan tetap menghasilkan laba, meskipun menghadapi tantangan dalam aspek likuiditas dan solvabilitas. Penelitian ini memberikan wawasan penting bagi pemangku kepentingan dalam menilai kesehatan finansial dan prospek pertumbuhan PT Alam Sutera Realty Tbk.
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 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 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 study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample…
of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.
Abstract:This study investigates how capital structure and profitability influence the value of PT Astra Agro Lestari Tbk. It employs a quantitative approach using numerical data, specifically analyzing the company's financial reports…
ports from 2012 to 2021. The findings indicate that capital structure significantly affects the company's value, with a T-test result showing a calculated value of 5.686, which exceeds the t-table value of 1.89458, and a significance level of 0.031 (less than 0.05). Profitability also has a significant impact, with a calculated value of 5.686 surpassing the t-table value of 1.89458 and a significance level of 0.001 (less than 0.05). This suggests that both capital structure and profitability individually affect the company's value. Additionally, when considered together, capital structure and profitability have a combined significant impact on firm value, with a significance level of 0.002 (less than 0.05) and a calculated F-value of 17.413, which is greater than the F-table value of 4.74. This confirms that both factors together significantly influence the company's value
Abstract:This research examines the perspectives and experiences of workers about Human Resource Development (HRD) programs in order to determine the aspects that influence engagement, satisfaction, and overall effectiveness. Employing…
loying a qualitative methodology, the study included semi-structured interviews and focus groups with personnel from several departments. The results indicate that HRD programs are most efficient when they are congruent with individuals' specific career objectives and professional requirements, and when they have sufficient organizational resources and management support. The identification of challenges such as program rigidity and lack of relevance emphasizes the need for HRD methods that are more flexible and responsive. The research highlights the need of customizing HRD programs to cater to the varied requirements of employees and adjusting to rapid changes in the work environment. The findings provide practical and effective guidance for firms to improve their HRD processes and give stronger support for employee development. Further investigation is recommended to examine the incorporation of emerging technologies in HRD and evaluate their influence on employee engagement and development.
Abstract:This study investigates the role of the internet in bridging language gaps and enhancing English as a Foreign Language (EFL) instruction within Solo's multilingual context. The focus is on how internet resources aid students…
ents in navigating between Bahasa Jawa, Bahasa Indonesia, and English, reflecting the multilingual dynamics of EFL classrooms. Utilizing a qualitative approach, semi-structured interviews were conducted with students from grade XII public senior high schools in Solo, Central Java. The findings reveal that the internet plays a significant role in facilitating language learning by providing access to diverse resources and interactive platforms. It is reported that internet tools help them create more engaging and culturally relevant lessons, which cater to the multilingual backgrounds of the students. Students highlighted that online resources offer immediate feedback, diverse learning materials, and opportunities for practicing English in real-world contexts, which are crucial for mastering a foreign language. Moreover, the study shows that the internet supports students in developing digital literacy skills, which are essential for effective language learning in the 21st century. The use of internet-based learning tools helps students seamlessly transition between languages, enhancing their overall language proficiency and confidence in using English. This research underscores the importance of integrating internet resources in EFL education to address the unique linguistic needs of students in multilingual settings. Future studies should explore the long-term impacts of internet use on language acquisition and its potential integration with traditional teaching methods to create a more holistic and effective EFL learning environment.