Abstract:This study investigates the communicative practices of youth volunteers involved in Surabaya’s Kelurahan Bersinar anti-drug initiative, highlighting the role of grassroots messaging in shaping public health discourse. Grounded…
Grounded in framing theory, narrative theory, and social capital theory, the research explores how volunteers construct persuasive anti-drug messages through culturally rooted storytelling, emotional framing, and symbolic communication. Using a qualitative case study approach, data were gathered through interviews, focus groups, observations, and campaign materials with 18 youth volunteers. The findings reveal that volunteers effectively used personal experiences and local narratives to foster trust and collective identity, transforming individual challenges into shared stories of hope and resistance. Emotional strategies, such as gain-framed and fear-based appeals, were deliberately crafted to trigger empathy and promote behavioral change. Volunteers also capitalized on their deep integration within community networks to enhance message credibility and reach, cultivating both bonding and bridging social capital. The study challenges top-down approaches in health campaigns, illustrating the power of peer-led, culturally resonant communication. It contributes a layered communication model for grassroots health advocacy and underscores the transformative impact of narrative-driven volunteer engagement. The study recommends integrating cultural framing in training programs and exploring digital channels to scale grassroots messaging in future research.
Abstract:This research aims to analyze the role of virtual teachers and teaching robots as transformative innovations in learning systems in the era of artificial intelligence (AI). With the development of AI technology, this research…
earch focuses on how these two technologies can increase learning effectiveness, personalize education, as well as the challenges and opportunities faced in their implementation. The research method used is a literature study with a qualitative approach, collecting and analyzing data from various sources such as journals, articles and reports related to virtual teachers, teaching robots and the application of AI in education. The research results show that virtual teachers and teaching robots are able to provide adaptive solutions in learning, such as 24/7 service, instant feedback, and a more interactive learning experience. However, its implementation still faces obstacles such as emotional limitations, ethical data use, and infrastructure readiness. This study concludes that this innovation has the potential to revolutionize education, as long as it is supported by appropriate policies, improving the quality of technology, and the readiness of human resources. This research provides recommendations for technology developers, educators and policy makers to optimize the use of AI in learning in the future.
Abstract:The development of this animated video media is based on the problems found at SD Negeri Singajaya 01 Bogor Regency. Starting from students not getting innovative learning media, and still using conventional methods in the…
he learning process so that technology in learning is still very lacking. The purpose of this research is to develop powtoon-based animated video media in class V subtheme 3 humans and objects in their environment and determine the feasibility of powtoon-based animated video media with validation tests by material experts, media experts, and linguists, as well as student responses. The experimental subjects were fifth-grade elementary school students. The development of this video media uses the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The results of the validation test by material experts showed a percentage value of 88% in the very feasible category, media experts gave a percentage value of 100% in the very feasible category, and linguists gave a percentage value of 60% in the feasible category with revisions. The student response based on the questionnaire shows a positive response with a percentage score obtained of 91% in the category of very feasible, student response. The results can be concluded that the development of powtoon-based animated video media on subtheme 3 of humans and objects in their environment is suitable for use and motivates teachers and students in the learning process.
Abstract:This study aims to analyze the differences in social support received by pregnant women who participate in the Family Planning (FP) program compared to pregnant women who do not participate in the program. The method used…
d is a systematic literature review, which includes data collection and analysis from various studies related to social support for pregnant women. the results of the study indicate that pregnant women involved in the family planning program receive stronger social support from family, friends, and health workers. this support includes better emotional, informational, and instrumental aspects, which have a positive impact on their mental and physical health. in contrast, non-family planning pregnant women tend to experience social isolation and have limited access to health resources and information. the discussion in this study emphasizes the importance of social support in improving the welfare of pregnant women and the role of the family planning program as a platform to strengthen social support networks. the conclusion of this study shows that better social support in pregnant women who participate in the family planning program contributes to better mental health, lower stress levels, and increase their self-confidence during pregnancy. therefore, it is important to improve the integration of social support in the family planning program to create a more supportive environment for pregnant women, so that they can go through their pregnancy more healthily and optimally.
Abstract:This study aims to analyze the role of local government treasurers in regional financial management, especially in terms of administration and preparation of accountability reports. Based on the importance of accountability…
ity and transparency in public financial management, treasurers play a key role in ensuring that regional budget management runs well. This study uses a qualitative method with a literature study approach . review ), where data were obtained from books, journals, laws and regulations, and regional financial reports. The analysis was conducted by exploring various concepts regarding the types of treasurers, their duties and authorities, and the challenges faced in the process of preparing regional financial accountability reports. The results of the study indicate that there are three types of regional government treasurers, namely expenditure treasurers, revenue treasurers, and goods treasurers, each of which has its own duties and roles in managing regional finances. The treasurer's duties include recording, reporting, and accountability for budget use, with great authority in managing regional funds. However, significant challenges are faced in the administration process , such as the complexity of the accounting system and limited competent human resources. In conclusion, to improve the quality of regional financial reports, improvements are needed in the financial information system, increased treasurer competence, and better coordination between treasurers and related agencies. Thus, regional financial management can be more transparent, accountable , and efficient
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:This research aims to explore the role of the Deposit Insurance Corporation (LPS) in protecting customers when banks fail. The research methods used include policy analysis, case studies of failed banks, and reviews of related…
elated laws. It is hoped that the research results will provide a deeper understanding of the effectiveness of the legal protection provided by LPS to customers in the context of bank failures and the related compensation claims process. The Deposit Insurance Corporation (LPS) has a crucial role in protecting customer deposits when banks experience liquidation. In this context, LPS functions as a legal protection strategy for customer deposits held in banks. This action is important to maintain public confidence in banking amidst economic uncertainty. In response to the 1998 monetary crisis, the Indonesian government issued a policy of guaranteeing bank payments, including public deposits, through LPS. The importance of LPS is revealed when banks experience failures that have the potential to threaten the security of customer funds. In this situation, LPS guarantees the customer's refund up to a certain limit, providing the necessary financial protection. This creates a sense of security for customers and promotes banking system stability. With LPS, customers can be assured that their funds are safe even if unexpected events occur in the banking world. The role of LPS as a deposit insurance institution is inherent in the government's efforts to regulate and supervise the financial sector. LPS plays a role as the front guard in protecting customer interests, maintaining financial system stability, and preventing potential losses that could arise due to the possibility of bank failure.
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 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 uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining…
mining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.