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:This study aims to analyze the role of fiscal decentralization in enhancing regional financial independence in Indonesia. Using a qualitative approach and literature review methodology, the research examines the role of…
fiscal decentralization in promoting regional financial autonomy in Indonesia. The analysis compares the effectiveness of fiscal decentralization policies in fostering financial independence across various regions in the country. Fiscal decentralization has demonstrated positive impacts by granting regions greater freedom to determine development priorities and explore funding sources. Regions with strong economic potential and natural resources can increase their locally generated revenue (Pendapatan Asli Daerah or PAD) to support development. However, this policy also creates disparities among regions, where wealthier regions manage their finances independently while poorer regions remain reliant on central government transfers. Moreover, limited managerial capacity in some regions hampers the policy's effectiveness. Fiscal decentralization can strengthen regional financial independence if accompanied by enhanced financial management capacity and fiscal policy adjustments.
Abstract:Undang-Undang Nomor 4 Tahun 2024 tentang Kesejahteraan Ibu dan Anak pada Fase Seribu Hari Pertama Kehidupan (1000 HPK) merupakan kebijakan strategis dalam mendukung pembangunan sumber daya manusia di Indonesia. Fase 1000…
HPK merupakan periode emas yang sangat menentukan kualitas kesehatan dan perkembangan anak di masa depan. Penelitian ini bertujuan untuk menganalisis implementasi undang-undang tersebut dari perspektif Hukum Islam dan Teori Ekologi Bronfenbrenner. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan analitis dan konseptual. Data dikumpulkan melalui studi pustaka terhadap dokumen hukum, tafsir Al-Qur'an, dan literatur tentang teori ekologi Bronfenbrenner. Hasil penelitian menunjukkan bahwa prinsip-prinsip dalam undang-undang tersebut selaras dengan konsep perlindungan dan kesejahteraan anak dalam Hukum Islam, yang menekankan pentingnya pemenuhan hak anak sejak dalam kandungan hingga usia dini. Selain itu, analisis berdasarkan Teori Ekologi Bronfenbrenner mengungkapkan bahwa kesejahteraan ibu dan anak dipengaruhi oleh interaksi antara lingkungan mikro, meso, ekso, dan makro. Penelitian ini merekomendasikan penguatan implementasi undang-undang melalui pendekatan holistik yang melibatkan keluarga, masyarakat, dan negara untuk memastikan terpenuhinya hak-hak ibu dan anak pada fase kritis tersebut.
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 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 study examines the effectiveness of training programs for room attendants in the hospitality industry, focusing on their impact on performance, job satisfaction, and retention. Using a qualitative approach, in-depth…
interviews were conducted with 20 room attendants and 10 housekeeping managers across various hotel segments. The findings reveal that while initial training typically covers basic cleaning techniques and safety protocols, it often lacks depth in advanced methods and customer service skills. Challenges such as time constraints and reliance on informal learning are common, affecting the consistency and quality of training. Effective training programs were identified as those that provide comprehensive, ongoing instruction and incorporate innovative methods like virtual reality and gamified learning. The study also highlights the importance of mentorship programs and regular feedback to enhance training outcomes. Recommendations for improving training programs include developing detailed curricula, addressing time constraints, and adapting to emerging trends. By implementing these strategies, hotels can enhance room attendants' skills, satisfaction, and overall service quality, leading to improved guest experiences and operational success.
Abstract:This study explores the role of rubrics in improving speaking skills among Generation Z students under the Merdeka Curriculum in Indonesia. By leveraging qualitative research methods, specifically in-depth interviews with…
h experienced English language teachers, the study delves into the practical applications, benefits, and challenges of rubric implementation. The findings reveal that rubrics significantly enhance student performance by providing clear, structured, and detailed feedback, aligning with Generation Z's preference for interactive and visually engaging learning experiences. Additionally, the study highlights the compatibility of rubrics with the objectives of the Merdeka Curriculum, emphasizing student independence and creativity. These insights underscore the necessity for educators to adopt and refine rubric-based assessments to meet contemporary educational goals and the unique characteristics of modern learners.
Abstract:This research aims to examine changes in consumer attitudes and purchasing power in the Indonesian market after the pandemic, with a focus on the impact of restrictions on online sales via social media. The COVID-19 pandemic…
emic has significantly changed consumer behavior, triggering a shift from conventional transactions to online platforms. However, online sales restrictions implemented by the Indonesian government raise questions about how consumers will respond and adapt to these changes. This research uses qualitative research methods, namely by describing systematically by conducting literature reviews about post-pandemic consumer behavior, and the impact of social media on purchasing decisions, surveys or questionnaires, and in-depth interviews with consumers to understand attitudes, and their experiences regarding online shopping on social media during the post-pandemic period. The research results reveal that restrictions on online sales via social media influence consumers' attitudes towards online shopping, forcing them to look for other alternatives or change purchasing preferences. Apart from that, these restrictions also have an impact on consumer purchasing power and consumption patterns. This analysis describes post-pandemic market dynamics in Indonesia, where e-commerce companies and business people have to adapt to changes in consumer behavior. Policy implications for the government and marketing strategies for business people are also discussed in the research providing an in-depth look at how to optimize market potential in Indonesia. amid restrictions on online sales. This research aids in comprehending the ongoing alterations in the Indonesian consumer market post-pandemic, thereby guiding government, companies, and other business entities in decision-making processes.
Abstract:This research focuses on five indicators that influence service quality at the Tihu Village Office in Teluk Ambon District, Ambon: Tangible, Reliability, Responsiveness, Assurance, and Empathy. The study aims to analyze…
the service quality specifically at the Tihu Village Office within Teluk Ambon Subdistrict, Ambon City. The total sample size for this study was 30 respondents, comprising 5 purposively sampled employees and 25 community respondents selected incidentally. This research adopts a quantitative approach. Data was collected using observation and questionnaires, with frequency tables used for analysis. Based on the analysis of questionnaire data across the five indicators (tangible, reliability, responsiveness, assurance, empathy), the findings indicate that the service quality at the Tihu Village Office in Teluk Ambon Subdistrict is deemed insufficient.