Abstract:The Province of Papua holds a special constitutional status under Law No. 2 of 2021, implemented through Government Regulation (PP) No. 106 of 2021, which assigns 23 governmental functions to regional authorities. The regulation…
gulation embodies asymmetric decentralization intended to protect the rights of Indigenous Papuans (OAP) and address local needs. However, it raises legal concerns regarding ambiguous authority distribution between central, provincial, and municipal levels, as well as the unclear operational role of the Papuan People’s Assembly (MRP). The main research problem is whether PP No. 106/2021 provides a coherent and constitutionally consistent governance framework. This study applies doctrinal legal research using normative-analytical methods, including statutory interpretation, constitutional tests, and comparative perspectives. The findings indicate weak accountability mechanisms in managing Special Autonomy Funds, limited integration of customary law, and institutional fragility in newly established bodies such as BP-DOP and UPAP. The study concludes that PP No. 106/2021 does not fully align with the constitutional principles of legal certainty and decentralization. It recommends substantial revisions, strengthening MRP’s legal status, formal recognition of customary law through Perdasus, and an institutional blueprint with clear performance indicators to ensure effective, inclusive, and adaptive governance in Papua
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:Al-Qur'an, sebagai kitab suci umat Islam, menawarkan petunjuk ilahi yang komprehensif, termasuk konsep amanah yang sangat penting. Amanah, sebagai prinsip dasar kepercayaan dan tanggung jawab, mempengaruhi berbagai aspek…
kehidupan individu, sosial, dan pemerintahan. Penelitian ini bertujuan untuk menggali makna amanah dalam Al-Qur'an dengan merujuk kepada tiga tafsir utama: Tafsir al-Marâgi, Tafsir al-Munîr, dan Tafsir al-Azhâr. Metode kualitatif digunakan dengan pendekatan studi kepustakaan, memfokuskan pada ayat-ayat Al-Qur'an tentang amanah dan interpretasi dari ketiga tafsir tersebut. Dalam penelitian ini, amanah dijelaskan dalam beberapa surah Al-Qur'an, seperti al-Mu’minun, al-Ma’arij, al-Baqarah, al-Anfal, al-Ahzab, dan an-Nisa. Konsep amanah mencakup tanggung jawab dalam menjalankan perjanjian, urusan muamalah, kehidupan bermasyarakat dan bernegara, serta tugas keagamaan. Tafsir al-Marâgi menekankan amanah sebagai sesuatu yang dipercayakan baik dalam urusan agama maupun dunia. Sementara Tafsir al-Munîr dan Tafsir al-Azhâr menambahkan bahwa amanah juga meliputi kewajiban menjaga hubungan harmonis dengan sesama dan lingkungan. Penelitian ini menunjukkan bahwa amanah adalah konsep integral dalam Islam yang meluas dalam cakupannya, termasuk dalam hubungan interpersonal, tanggung jawab sosial, dan kewajiban keagamaan. Studi ini menggarisbawahi bahwa pemahaman mendalam tentang amanah, melalui tafsir al-Marâgi, al-Munîr, dan al-Azhâr, memberikan landasan moral yang kokoh bagi individu dan masyarakat. Penerapan prinsip amanah secara konsisten diharapkan dapat memperkuat integritas dan keadilan dalam berbagai aspek kehidupan, baik pada tingkat personal maupun sosial.
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:Artikel ini membahas survey perilaku pemilih dalam politik elektoral Indonesia kontemporer. Tulisan berfokus pada dinamika diinternal Partai Golkar terkait pemberlakuan mekanisme survey opini publik dalam rekrutmen calon…
kepala daerah berdasarkan studi kasus di tiga kabupaten/kota di Riau, yakni Kota Dumai, Kabupaten Bengkalis dan Kabupaten Indragiri Hulu. Tulisan saya menganalisa respon elite dan kader partai di daerah terhadap kebijakan baru tersebut serta dinamika konflik yang ditimbulkannya. Selain itu, tulisan juga menganalisa faktor yang menyebabkan kemenangan dan kekalahan calon yang diusung Partai Golkar di Dumai, dan faktor kemenangan calon di Indragiri Hulu. Sumber data berasal dari kombinasi data yang diperoleh melalui teknik kuantitatif maupun kualitatif. Hasil penelitian menemukan bahwa kebijakan pimpinan pusat Partai Golkar menerapkan survey sebagai pertimbangan dalam rekrutmen calon kepala daerah, secara institusional diterima dan dipahami pimpinan partai di Riau. Namun, kader di daerah yang memandang survey kurang menguntungkan bagi penerapan strategi pemenangan partai di daerah, ataupun menghambat kesempatan kader mencalonkan diri dengan menggunakan perahu Partai Golkar; sehingga merespon kebijakan tersebut secara kritis. Mekanisme rekrutmen terbuka yang memberi kesempatan setara antara kader internal partai dan calon dari luar partai dinilai kurang menghargai kontribusi kader internal di daerah yang selama ini sudah bekerja keras untuk membesarkan partai.
Abstract:Penelitian ini mengevaluasi manajemen risiko pada UMKM Frozenfood di Medan Metro Trade Center (MMTC) menggunakan metode kualitatif deskriptif. Hasil menunjukkan bahwa risiko utama mencakup keuangan, operasional, pemasaran,…
n, dan produk, dengan risiko kenaikan biaya bahan baku sebagai yang paling signifikan. Strategi mitigasi yang direkomendasikan meliputi pemantauan harga bahan baku, diversifikasi pemasok, perawatan fasilitas penyimpanan, strategi pemasaran adaptif, dan manajemen piutang efisien. Manajemen risiko yang efektif dapat mengurangi kerugian, meningkatkan ketahanan operasional, dan mendukung pertumbuhan berkelanjutan UMKM.
Abstract:Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk…
k areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.
Abstract:Penelitian ini bertujuan untuk melihat penerapan strategi pemasaran yang efektif dalam praktik pemasaran usaha nabosi showroom mobil. Dimana ada tiga jenis strategi pemasaran yang dilakukan yaitu Promosi melalui media sosial…
sosial / Pemasaran Online, Promosi Melalui Brosur, Promosi secara langsung atau mulut ke mulut. Melalui metode penelitian kualitatif, menggunakan observasi partisipasi karena dilakukan dengan adanya pengamat yang terlibat secara langsung dan aktif dalam objek yang diteliti. Penulis melakukan observasi selama 8 minggu berturut-turut untuk menerapkan strategi pemasaran yang sesuai dengan objek yang di sedang diteliti. Hasil penelitian menunjukan Strategi pemasaran yang dilakukan pada Nabosi Showroom Mobil memiliki beberapa kelebihan dan kekurangan. Strategi pemasaran melalui media sosial dan pemasaran online sangat efektif karena dapat memperluas jangkauan dan meningkatkan kepuasan pelanggan dengan biaya yang relatif murah. Strategi pemasaran melalui brosur memiliki kekurangan karena biaya produksi dan distribusi yang relatif tinggi dan jangkauannya yang terbatas. Strategi pemasaran secara langsung atau mulut ke mulut sangat efektif karena dapat meningkatkan kepercayaan pelanggan dengan rekomendasi dari teman atau keluarga.
Abstract:Studi literatur sistematis ini mengeksplorasi pemanfaatan aplikasi Wolfram Alpha dalam pembelajaran matematika matriks. Penelitian ini bertujuan untuk mengeksplorasi pemanfaatan aplikasi Wolfram Alpha dalam pembelajaran…
matematika matriks. Melalui metode Systematic Literature Review (SLR) dan prosedur PRISMA, penelitian ini merangkum temuan dari lima artikel terkait. Hasil penelitian menunjukkan bahwa pemanfaatan Wolfram Alpha dalam pembelajaran matematika matriks dapat memfasilitasi pemahaman siswa, menyederhanakan konsep-konsep kompleks, mendorong pembelajaran mandiri, meningkatkan keterampilan berpikir kritis, dan membantu dalam pemecahan masalah. Implikasi dari penelitian ini adalah bahwa penggunaan Wolfram Alpha dalam pendidikan matematika dapat memberikan manfaat yang signifikan bagi hasil pembelajaran siswa
Abstract:The teacher's efforts in Islamic education are to educate, educating is a very broad task. Education is partly carried out in the form of teaching, partly in the form of encouraging, praising, punishing, giving examples,…
getting used to it, and so on. (Ahmad Tafsir, p.12 ). The obstacles that exist at the time of learning are many such as, the lack of learning hours for Islamic religious education in schools, the lack of discipline from students, environmental factors that cause them to be lazy to learn to read the Qur'an at an early age, and family factors that do not encourage their children to learn to read and write the Qur'an. The efforts of teachers are expected to be able to help overcome the problem of difficulty reading the Qur'an and make it their special purpose to overcome the difficulty of reading the Qur'an in MTs Manbatul Fikri Cururugrendeng. The teacher is an educator after the parents so the teacher has an important role in shaping the character. To find out the efforts of teachers to teach qur'an literacy, difficulty learning to read and write the qur'an, factors of difficulty reading and writing the qur'an, obstacles to the difficulty of reading and writing the Qur'an and the efforts of teachers in overcoming the difficulties of learning to read and write the Qur'an in MTs Manbatul Fikri Cururugrendeng, to find out the problems that exist in MTs Manbatul Fikri Cururugrendeng researchers use descriptive qualitative research methods by making observations, interviews, and documentation. Based on the results of research, the teacher's efforts in terms of educating and teaching about the literacy of the Qur'an to students when teaching are: The teacher conveys almost the same group of letters as Ta with Tsa, Sin with Syin, Dzal with Za. Then next is the grouping of children who have not been biased to read with those who are already fluent with the aim that those who are already fluent can guide those who are not yet fluent.