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: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.
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.
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:Abstrak Project-Based Learning (PBL) merupakan pendekatan inovatif yang mampu meningkatkan kualitas pembelajaran Bahasa Inggris di sekolah dasar melalui aktivitas kolaboratif dan berbasis proyek. Namun, guru di SDN 15 Padang…
dang Genting masih mengalami kendala dalam menyusun modul ajar, Rencana Pelaksanaan Pembelajaran (RPP), serta mengimplementasikan pembelajaran berbasis proyek secara efektif. Kegiatan pengabdian kepada masyarakat ini bertujuan mengembangkan model pendampingan berbasis Project-Based Learning untuk meningkatkan kompetensi guru dalam pembelajaran Bahasa Inggris. Metode pelaksanaan meliputi analisis kebutuhan, pelatihan, pendampingan implementasi di kelas, praktik penyusunan perangkat pembelajaran, dan evaluasi reflektif. Hasil kegiatan menunjukkan bahwa model pendampingan yang diterapkan mampu meningkatkan kemampuan guru dalam menyusun modul ajar dan RPP berbasis proyek dengan capaian sebesar 89,3% pada kategori sangat baik. Selain itu, guru menjadi lebih aktif, kreatif, dan mampu melibatkan siswa dalam pembelajaran yang komunikatif dan kolaboratif. Dengan demikian, model pendampingan berbasis Project-Based Learning efektif dalam meningkatkan kualitas pembelajaran Bahasa Inggris di SDN 15 Padang Genting.
Project-Based Learning (PBL) is an innovative approach that can improve the quality of English language learning in elementary schools through collaborative and project-oriented activities. However, teachers at SDN 15 Padang Genting still face difficulties in developing teaching modules, lesson plans, and implementing project-based learning effectively. This community service activity aimed to develop a mentoring model based on Project-Based Learning to improve teachers’ competence in English language teaching. The methods used included needs analysis, teacher training, classroom mentoring, practical implementation of learning tools, and reflective evaluation. The stages of the activity consisted of identifying teachers’ needs, designing the mentoring model, conducting training sessions, assisting classroom implementation, and evaluating the outcomes. The results showed that the mentoring model improved teachers’ ability to develop project-based teaching modules and lesson plans, achieving a score of 89.3% in the very good category. In addition, teachers became more active and creative in engaging students in collaborative and communicative learning activities. Therefore, the Project-Based Learning mentoring model was effective in improving the quality of English language learning at SDN 15 Padang Genting.
Abstract:Degradasi moral peserta didik di era digital yang ditandai meningkatnya intoleransi, perundungan, krisis empati, serta melemahnya integritas sosial menunjukkan adanya persoalan mendasar dalam praktik pendidikan nilai. Dalam…
lam pembelajaran Akidah Akhlak, orientasi yang masih dominan pada aspek kognitif dan normatif belum sepenuhnya diimbangi dengan penguatan dimensi afektif dan internalisasi nilai secara sistematis dalam desain kurikulum. Kesenjangan antara penguasaan konsep keagamaan dan manifestasi moral dalam kehidupan nyata menjadi problem epistemologis dan pedagogis yang memerlukan rekonstruksi. Penelitian ini bertujuan merumuskan kerangka konseptual Kurikulum Berbasis Cinta sebagai paradigma alternatif dalam pembelajaran Akidah Akhlak. Penelitian menggunakan pendekatan kualitatif berbasis studi kepustakaan dengan analisis hermeneutik terhadap konsep mahabbah dalam tradisi intelektual Islam, khususnya pemikiran Al-Ghazali, serta dikomparasikan dengan teori pendidikan humanistik modern. Hasil kajian menunjukkan bahwa Kurikulum Berbasis Cinta memiliki legitimasi teologis dan koherensi pedagogis dalam mengintegrasikan dimensi kognitif, afektif, dan spiritual secara utuh. Kebaruan penelitian ini terletak pada pemosisian cinta bukan sekadar sebagai nilai moral, melainkan sebagai prinsip epistemologis dan kurikuler yang menstrukturkan tujuan, proses, dan evaluasi pembelajaran secara sistematis dan transformatif.
The moral decline of students in the di’Ital era, reflected in rising intolerance, bullying, diminished empathy, and weakened social integrity, indicates a fundamental problem in contemporary value education. In Akidah Akhlak instruction, learning practices remain predominantly cognitive and normative, while affective development and systematic value internalization are insufficiently integrated into curricular design. This gap between conceptual mastery of religious teachings and their moral enactment in lived experience represents an epistemological and pedagogical challenge requiring reconstruction. This study aims to formulate a conceptual framework for a Love-Based Curriculum as an alternative paradigm in Akidah Akhlak education. Employing a qualitative library-based approach, the study applies hermeneutic analysis to the concept of mahabbah within the Islamic intellectual tradition, particularly in the thought of Al-Ghazali, while comparatively engaging modern humanistic educational theory. The findings demonstrate that a Love-Based Curriculum possesses theological legitimacy and pedagogical coherence in integrating cognitive, affective, and spiritual dimensions of learning. The novelty of this study lies in positioning love not merely as a moral value but as an epistemological and curricular principle that structures the aims, processes, and evaluation of Akidah Akhlak instruction in a systematic and transformative manner.
Abstract:SMP Swasta Islam Terpadu Daar Al Uluum Kisaran, yang terletak di Kec. Kisaran Barat, Kab. Asahan, Sumatera Utara, didirikan pada 25 Oktober 2005 dan berkomitmen tinggi dalam memberikan pendidikan berkualitas. Selain mengajar,…
ajar, guru-guru di sekolah ini berperan penting dalam membentuk karakter dan keterampilan siswa dengan mengintegrasikan nilai-nilai Islam dalam pembelajaran. Di era digital, kemampuan guru untuk menyusun materi ajar yang menarik dan interaktif menjadi sangat penting. Namun, banyak guru masih kesulitan menggunakan aplikasi modern untuk membuat materi yang dinamis dan engaging, yang penting untuk meningkatkan motivasi belajar siswa. Salah satu aplikasi yang sangat cocok untuk ini adalah Canva, sebuah platform desain grafis yang mudah digunakan dan menawarkan berbagai fitur untuk membuat materi ajar yang menarik tanpa memerlukan keterampilan desain yang tinggi. Dengan Canva, guru dapat membuat berbagai jenis media pembelajaran seperti presentasi, poster, dan infografis secara efisien. Selain itu, Canva juga mendukung kolaborasi antar guru, memudahkan mereka untuk berbagi ide dan bekerja sama dalam menyusun materi ajar.Untuk mengatasi masalah ketidakmampuan guru dalam menggunakan aplikasi modern, diperlukan pelatihan khusus bagi guru-guru di SMP Swasta Islam Terpadu Daar Al Uluum Kisaran. Pelatihan ini diharapkan dapat meningkatkan keterampilan guru dalam memanfaatkan teknologi digital, sehingga mereka dapat menyusun materi ajar yang lebih menarik dan efektif. Kegiatan pengabdian masyarakat ini mendukung transformasi pendidikan tinggi melalui pencapaian dua Indikator Kinerja Utama (IKU), yaitu (1) tim dosen berkegiatan di luar kampus yang merupakan wujud dari salah satu Tri Dharma Perguruan Tinggi yaitu Pengabdian Kepada Masyarakat (PKM) dan (2) Mahasiswa yang terlibat mendapat pengalaman di luar kampus
Abstract:This classroom action research aims to improve students’ understanding of norms and rules in everyday life through the use of picture-based learning media in Grade II UPT SD Negeri 74 Bontorita II during the 2025/2026 academic…
academic year. The study was conducted in two cycles consisting of planning, action, observation, and reflection. The participants were 22 students who were involved in learning activities using instructional pictures and number-pocket media to strengthen conceptual understanding. Data were collected through observation sheets, learning outcomes tests, and teacher reflections. The findings indicate a significant improvement in students’ learning outcomes and participation. Initial observations showed low understanding of norms and rules, reflected in students’ low discipline, responsibility, and adherence to class regulations. After the implementation of picture media in Cycle I, students’ average score increased from the pre-cycle score of 46.2% to 71.1%. In Cycle II, after using more varied and engaging visual media, students’ average score further improved to 79,36%, surpassing the minimum completeness criteria. The use of picture media was effective because it facilitated concrete understanding, increased motivation, and encouraged active engagement. The study concludes that picture-based media enhances students’ cognitive, affective, and behavioral competencies in learning. It is recommended that teachers integrate more innovative visual media to create meaningful, interactive, and enjoyable learning experiences in civics education and other subjects