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.
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:Meat is one of the essential food ingredients in meeting the nutritional needs. The current problem lies in the consumers' lack of knowledge on how to differentiate between pork, beef, goat, and lamb meat. This is because…
e when the meat is already cut, their appearances may seem similar at first glance. Many consumers are unaware of the practice of mixing different types of meat for consumption. One way to classify animal meat is by using image processing. In this research, an image processing system is created to classify meat, specifically pork, beef, goat, and lamb. Support Vector Machine (SVM) is a development of Machine Learning that can be used in classifying images into specific classes. SVM method as a classifier is performed using a confusion matrix. The test results show the highest accuracy value obtained in the class of Goat Meat 91.4%, the highest precision in the class of goat meat 80%, the highest recall in the class of beef 81.3%, and the highest F1-score in the class of beef 0.76.
Abstract:Penelitian ini bertujuan untuk merancang sebuah alat yang dapat mengaktifkan lampu dari jarak jauh maupun dekat dengan menggunakan GSM starter kit sebagai penerima intruksi. Penelitian dilaksanakan di Workshop STMIK Handayani…
ayani Makassar, Jln. Urip Sumoharjo Km. 4 Makassar. Hasil rancangan berupa sebuah alat yang dapat menerima perintah dari sebuah handphone untuk mengaktifkan lampu. Perangkat keras alat kontrol on/off pada lampu berbasis mikrokontroler yang menerima perintah melalui GSM Starter Kit dan dikontrol menggunakan missed call telah berfungsi sebagaimana mestinya. Alat kontrol on/off pada lampu melalui GSM Starter Kit berbasis mikrokontroler yang dikontrol menggunakan missed call telah di berhasil menyalakan dan mematikan lampu dari jarak jauh.