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 study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent…
ependent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.
Abstract:Load balancing is one of the things that must be considered by reducing the value of voltage drops or power losses that occur in distribution channels. It is necessary to know the characteristics of the load in an area or…
r area with a balanced supply so that each phase is burdened evenly. Calculating the voltage drop on the distribution network conductors, the voltage drop on the KBN09 Slawi feeder was calculated. What will be calculated here is from the line to the transformer furthest from the GI, namely from the three-phase 20 kV main line, single-phase branching. The results of power calculations from GI Kebasen Tegal show differences between R, S and T phases with three 20 kV phases in pre-balance and post-balance conditions. As written, the value for R wire is 82661.52 W, for S 52613 W, while for the T phase the value is 60127.06 W. Meanwhile, the calculation of power losses from GI Kebasen Tegal shows differences between the R, S and T phases with 1 phase voltage in the conditions before balance and after balanced. On the 3-phase line for the R wire, the power loss decreases from 34,198 W to 17,0425 W, for S it increases from 11,540 W to 19,077 W, while for the T phase the value remains 15,274 W.
Abstract:This research aims to evaluate the public response to the implementation of the e-PR service by PT. KAI, focusing on service satisfaction and effectiveness. In the context of public service digitalization, PT. KAI has taken…
taken an innovative step by introducing e-PR, an electronic public relations platform, to enhance engagement and communication with the public. Through online surveys , this study will collect user perception data related to the quality, accessibility, and benefits of the e-PR service. Data analysis will be conducted using descriptive and inferential statistical techniques to identify levels of satisfaction and factors influencing the effectiveness of e-PR. The results of this study are expected to provide valuable insights for PT. KAI in refining its digital communication strategy and improving service quality to the public. Thus, this research is not only relevant to PT. KAI but also to digital PR practices in other industries
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:Connectivism provides abundant enchanting experiences in ELT context due to the benefits that it offers. However, as the practice requires technology integration, physical, and psychological readiness, teachers discover…
challenges upon the implementation. This study aims at investigating the benefits and challenges of the practice in ELT context. Through content analysis qualitative study, the study attains the targeted exploration. 5 experienced English teachers are selected to conduct semi-structured interviews. The data were analyzed and reviewed by the researchers and experts for affording the valid results. The results provide valuable insights towards the issues that are raised. This study sheds a light on the essence of digital environment in ELT which assists the feasible various sources of learning to be attained. Findings revealed that Connectivism can definitely foster learners’ language skills, such as speaking, listening, and pronunciation through the various digital platforms that are provided. Interestingly, connectivism is advantageous for strengthening learners' 21st century skills, namely critical thinking, collaboration, communication skills, and creativity in learning English. On the other hand, the challenges encountered by teachers in integrating connectivism are 1) inadequate facilities and infrastructure, 2) lack of training and development in educator resources, and 3) low internet network access or the bandwidth.
Abstract:Hypertension is a non-communicable disease that is a global problem in both developed and developing countries and is the cause of stroke as the second death and third disability. Efforts are needed to reduce and control…
the prevalence of hypertension by utilizing nonpharmacological therapies, such as consuming young coconut water consumption. Therefore, this study aims to evaluate the effect of young coconut water consumption on reducing high blood pressure in menopausal women. A nonrandomized controlled trial study with a pretest-posttest control group design was chosen as the design of this study, which was conducted at the Community Health Center of Pekalongan, East Lampung Regency. A consecutive sampling technique was used to select eligible participants among menopausal women diagnosed with mild and moderate hypertension by medical personnel, totalling 16 treatment groups and 16 control groups. The treatment group was given the intervention of consuming young coconut water 300 ml morning and evening for seven days and taking standard hypertension medication. Meanwhile, the control group took standard hypertension medication. Participants had their blood pressure checked using an aneroid tensimeter before and after treatment. Data were analysed using a paired t-test with a confidence level (α) of 0.05 to prove the treatment effect on blood pressure reduction. The results found that the treatment of drinking young coconut water affected reducing systole blood pressure (p-value 0.016) and diastole (p-value 0.007). The average decrease in systolic and diastolic blood pressure pre and post-treatment was 11.25 mmHg and 9.87 mmHg after participants were controlled by taking standard hypertension medications. Drinking young coconut water can be used as a companion option for hypertension treatment by the community.
Abstract:Teenage pregnancy is a complex global issue with a significant impact on maternal mental health. This study aims to conduct a Systematic Literature Review (SLR) analysis of the relationship between teenage pregnancy and…
maternal mental health, with a focus on the impact, influencing factors, and variations in findings based on geographic and cultural context. Literature searches were carried out through scientific databases such as PubMed, Google Scholar, and several international journals. Inclusion criteria included studies that addressed the impact of teenage pregnancy on maternal mental health, with analysis of factors influencing this relationship as well as variations in findings based on geographic and cultural context. This SLR analysis identified that teenage pregnancy consistently has a negative impact on maternal mental health, including increasing the risk of stress, anxiety and depression. Factors such as social support, social stigma, and economic conditions play an important role in influencing the mental health of teenage mothers. The variety of findings suggests that cultural norms, family structure, and global crises such as the COVID-19 pandemic may significantly influence the experience and impact of teen pregnancy. These findings highlight the need for a holistic approach in supporting the mental health of teenage mothers, including increasing access to affordable mental health services, strong social supports, and educational programs that strengthen community awareness. Evidence-based policy implications can help reduce the negative impact of teenage pregnancy on maternal mental health, by integrating cultural and contextual perspectives in interventions aimed at improving the well-being of teenage mothers worldwide.
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:Language learning through online collaborative learning is a complex process because it requires thoughtful and pedagogical considerations in its design, implementation, and evaluation. To understand language in online collaborative…
ollaborative learning, it is very important to include stakeholders' perspectives on their lived experiences. A qualitative case study was chosen to conduct this research. SMA Negeri 6 Surakarta and SMA Negeri 1 Surakarta were intentionally included in the study. The data were collected from semi-structured interviews of students and teachers and online and offline observations. The collected data were analyzed using the method of constant comparative analysis. The results clarified that several proactive supports (social, pedagogical and technical support) play a crucial role in promoting meaningful collaboration. The presence of the teacher is an important factor that create the collaboration to proceed as desired setting the stage, modeling the desired expectations and guiding the students to achieve the expected results. The assignments and assessments also affect the level of student engagement; therefore, it is recommended to include both formative and summative assessments for both the product and the collaborative process. The findings of this study have implications for the scaffolding and specificity of language learning through online collaboration to support online educators.