Abstract:The research aims to analyze regional tax potential, the process of setting tax revenue targets, identifying factors that influence target achievement, strategies for increasing local revenue in Bukittinggi City. This research…
search uses a descriptive qualitative approach with data collection techniques through documentation studies and in-depth interviews with informants from the Bukittinggi City Regional Financial Agency. The research results show that the tax potential in Bukittinggi City is very large, especially from the hotel and restaurant sector, but has not been fully explored optimally. Tax target setting is still fluctuating and does not fully reflect the real potential available. Factors that influence the success or achievement of targets include the level of taxpayer compliance, the quality of data collection, the tax administration system, as well as the influence of fiscal policy and local economic conditions. The optimization strategy implemented includes carrying out intensive outreach, developing a digital tax reporting system, updating and registering new data, as well as approaches that provide taxpayer education and awareness. This research recommends strengthening data, taking approaches with various agencies and maximizing tourism management to support a sustainable increase in Regional Original Income (PAD).
Abstract:This study aims to analyze the effect of Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDTER) on Return on Investment (ROI) at PT Semen Indonesia (Persero) Tbk during the period 2016–2023. The method used…
sed is descriptive associative with a quantitative approach, using secondary data in the form of the company's quarterly financial reports obtained through purposive sampling techniques. The analytical tools used include Pearson Product Moment correlation analysis, coefficient of determination (R²), t-test and F-test, and multiple linear regression. The results of the study show that DAR has a negative correlation with ROI of -0.607, while LTDTER also shows a negative correlation of -0.478, both of which are included in the weak relationship category. The coefficient of determination value of 50.4% indicates that half of the variation in ROI can be explained by the two independent variables, while the remaining 49.6% is influenced by other factors outside the study. The F test shows that DAR and LTDTER simultaneously have a significant effect on ROI. This finding confirms that a high debt-based capital structure has a negative impact on investment returns, making it important for financial management to consider the efficiency of long-term debt use and total debt in long-term financial strategies.
Abstract:This research title explores the characteristics of motherhood as represented by the character Mother in Micahel Lloyd Green’s I Am Mother. The research focuses on one of the characteristics is nurturing. This research using…
using a qualitative film analysis approach and obtain the data from the movie script. The findings demonstrate that the character Mother in I Am Mother embodies aspects of motherhood through the characteristic of nurturing behavior by providing food, education, protection, and guidance for Daughter’s development additionally, Mother’s strict control and manipulation of Daughter add complexity to the definition of ideal caregiving. This research concludes that I Am Mother reconstructs the concept of motherhood by integrating human and technological elements. The film suggests that nurturing is not limited to biological mother but can also be fulfilled by artificial intellegence.
Abstract:Penelitian ini menganalisis epistemologi sejarah yang diusulkan oleh C. Behan McCullagh dalam bukunya The Logic of History: Putting Postmodernism in Perspective, khususnya pada bab "Justifying Descriptions of the Past,"…
dengan membandingkannya secara kritis dengan perspektif Michael Stanford dan pemikir sejarah kontemporer seperti Hayden White, E.H. Carr, dan Peter Burke. McCullagh menekankan tanggung jawab sosial sejarawan untuk menghasilkan deskripsi masa lalu yang kredibel melalui justifikasi rasional, metode inferensi (langsung, penjelasan terbaik, dan hibrida), serta generalisasi seperti hukum. Namun, Stanford mengkritik pendekatan ini dengan menegaskan bahwa sejarah selalu melibatkan subjektivitas sejarawan, yang dipengaruhi oleh nilai-nilai pribadi dan konteks budaya, sehingga klaim kebenaran sejarah selalu problematis. Penelitian ini menggunakan metode analisis kritis teks dengan pendekatan filosofis-historiografis, mengidentifikasi kelemahan dan kekuatan argumen McCullagh serta mengkonfrontasikannya dengan kritik-kritik yang diajukan oleh Stanford dan pemikir lain. Hasil penelitian menunjukkan bahwa meskipun McCullagh memberikan kerangka metodologis yang sistematis, pendekatannya dianggap terlalu kaku dan mengabaikan kompleksitas konteks historis, dinamika sosial, serta keragaman perspektif. Kesimpulannya, epistemologi sejarah perlu lebih memperhatikan subjektivitas, konteks, dan keterbatasan klaim kebenaran dalam penulisan sejarah.
Abstract:This study exemines the ability to use mind mapping in descriptive writing in grade eight junior high school. This study uses quantitative methods by dividing into two groups, namely the experimental group and the control…
l group. The experimental group is taught using mind mapping and the control group taught with the classical method. Data analysis is calculated using the t-test formula. The result showed that mind mapping method is effective in descriptive text writing. It can be proven in the result of the value of t = -4.982 with p-value = 0.000. So, it can be concluded that H₀ is rejected and H₁ is accepted. So, the use of mind mapping method is effective to help students think more creatively in descriptive writing.
Abstract:The research made by the author of this thesis aims to analyze the use of conversational maxims and implicatures in Selena Gomez's podcast which discusses the topic “How to Stop Insecurity & Truly Love Yourself to the Core”.…
Core”. The main objective is to understand how conversational maxims and implicatures are applied in the context of podcasts to convey messages about self-confidence and self-love to listeners. The methods used are conversational analysis based on pragmatics theory, conversational analysis based on Grice's (1975), theory of maxims and qualitative methods based on Creswell's (2007), theory then the data analyzed are transcriptions of Selena Gomez podcasts that have been selected based on their relevance to the research topic. The analysis is done by looking at how each conversational maxim (maxims of quantity, quality, relevance, and manner) and the two existing implicatures (conventional implicature and conversational implicature) are applied in the verbal expressions in the podcast. The result is that the four maxims and two implicatures are all found in Selena Gomez's podcast.
Abstract:Disassociation is stated by Karantzas’ through the lens of Jeff Rendell's Thanksgiving film script by analyzing the dynamics of disassociation from the characters' Shariff Eric in this movie script. This study aims to show…
show how the rejection of human nature, manifested through the denial of emotion, warmth, and flexibility, can lead to the experience of dissociation and its psychological and emotional consequences. Thanksgiving movie script is a massacre thriller movie script which is motivated by an endless sense of revenge, which is carried out by the character Sheriff Eric. He has lost a loved one and his future, as a result of thanksgiving night at that time. Then what about the concept of disassociation related in Jeff Rendell Thanksgiving movie script? Through qualitative methods, this study explains how the rejection of human nature. In conclusion, this story shows how a person can lose their humanity.
Abstract:This study examines how emotions are expressed through language in Inside Out (2015) using Saussure’s semiotic theory. The research focuses on how dialogues spoken by Joy, Sadness, Fear, Disgust, and Anger function as signs…
signs that represent Riley’s emotional states. Using a qualitative descriptive method, the study analyzes the relationship between signifier (words and phrases used in dialogue) and signified (the intended emotional meaning). The findings indicate that emotions in the film are conveyed through specific verbal expressions, showing how language operates as a system of signs. This research contributes to the field of semiotics by providing insights into how words shape emotional meaning in animated storytelling.
Abstract:This study examines the frenemy relationship between Emily and Stephanie in A Simple Favor. Their friendship is complex, blending admiration, competition, and manipulation. Stephanie looks up to Emily but also struggles…
with insecurity, while Emily enjoys maintaining control over Stephanie. Using a qualitative method, this research identifies key factors contributing to their frenemy dynamic, including social comparison, insecurity, past betrayals, and cultural expectations. The findings reveal that their relationship is shaped by both emotional dependence and hidden rivalry, leading to an unstable and toxic bond. Finally, the study highlights how friendships can mask deeper conflicts, where trust and betrayal coexist.
Abstract:Proses pembelajaran dilaksanakan di kelas IV SDN 12 Pinang Awan Kecamatan Pauh Duo Kabupaten Solok Selatan, terdapat kesulitan dalam belajar disebabkan karena penggunaan model pembelajaran kurang tepat, materi sulit dipahami…
hami oleh peserta didik sehingga mengakibatkan hasil belajar peserta didik menjadi rendah. Jenis penelitian ini adalah Penelitian Tindakan Kelas (PTK). Untuk mengatasi masalah tersebut peneliti sudah meningkatkan hasil belajar peserta didik dengan menggunakan model Cooperative Script di kelas IV SDN 12 Pinang Awan. Penelitian dilaksanakan dua siklus, subjek penelitian yaitu peserta didik kelas IV SDN 12 Pinang Awan sebanyak 13 orang, dilaksanakan semester ganjil tahun pelajaran 2024/2025, data digunakan dalam penelitian yaitu data kuantitatif berupa persentase ketuntasan belajar, data kualitatif berupa hasil observasi aktivitas guru dan peserta didik. Setelah dilakukan penelitian selama dua siklus diperoleh hasil belajar Pendidikan Pancasila siklus I sebesar 53,85%. Meningkat pada siklus II, diperoleh sebesar 80,75%. Artinya proses pembelajaran pada siklus II dinyatakan berhasil atau meningkat sebesar 26,9%. Hasil pelaksanaan aktivitas guru dan peserta didik siklus I aspek guru diperoleh tingkat ketuntasan 68,15% dan aspek peserta didik diperoleh 59,1%, kemudian pelaksanaan aktivitas guru dan peserta didik siklus II aspek guru diperoleh ketuntasan 89,35% dan aspek peserta didik 89,35%. Berdasarkan hasil penelitian dapat disimpulkan bahwa model Cooperative Script dapat meningkatkan hasil belajar peserta didik.