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Apris Alexandro Bansele; Jhonanis G Tuba Helan; Detji K.E.R. Nuban

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The purpose of this research is to analyze the implementation of waste management in Oesapa Village in terms of Kupang City Regional Regulation No. 4/2011 on the implementation of reducing household waste and similar household waste. This research is an empirical juridical research where this research was conducted in Oesapa Village, Kelapa Lima Sub-district, Kupang City. This research uses interview guidelines for fifteen resource persons. The data was analyzed descriptively-qualitatively. Based on the results of the study that the reduction of household waste and similar household waste requires legal certainty, clarity of authority and responsibility of the government, as well as the participation of the community and business actors, so that the implementation of waste reduction can bring economic benefits, healthy for the community, and can change people's behavior that operationally, Article 9 of Law No. 18 of 2008 concerning Waste Management gives the authority to implement waste reduction to the Kupang City Government, especially Kelapa Lima District The implementation of reducing household waste and similar household waste in Kupang City is not in accordance with the methods and techniques for implementing environmentally sound waste reduction, resulting in negative impacts on public health and the environment.

Aprilia Zahra Adisti; Nera Marinda Machdar

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

This research aims to examine the influence of financial distress, corporate social responsibility disclosure and earnings quality on firm value with liquidity as a moderating variable. This type of research uses a qualitative descriptive method for literature study. The research results show that financial distress has a positive effect on firm value; corporate social responsibility disclosure has a positive effect on firm value; earnings quality has a positive effect on firm value; liquidity can strengthen the influence of financial distress on firm value; liquidity can strengthen the influence of corporate social responsibility disclosure on firm value and liquidity can strengthen the influence of earnings quality on firm value.

Engela Ananta; Nera Marinda Machdar

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

Companies perceive taxes as a burdensome expense, which can diminish potential profits. As corporate taxpayers, companies have a responsibility to pay taxes in accordance with applicable laws. Tax aggressiveness refers to tactics employed by companies to manage or manipulate the magnitude of the tax burden they must bear, aiming to reduce their actual tax obligations without violating the law. This research examines the relationship between ownership concentration, tax risk, and corporate risk on tax aggressiveness, with accrual earnings management as a moderation variable. Data analysis is conducted using descriptive statistics with a quantitative approach. The research findings indicate that ownership concentration, tax risk, and corporate risk positively influence tax aggressiveness. Additionally, accrual earnings management can weaken the impact of ownership concentration, tax risk, and corporate risk on tax aggressiveness.

Satrio Wicaksono Adi

Jurnal Hukum dan Sosial Politik 2023 International Forum of Researchers and Lecturers

Bahasa plays a very important role for people and society, for example by creating a tool to maintain the exchange of ideas between, among, or within groups of people within a particular group. Groups are also considered personal identities. Communication is an activity that unites, connects and builds relationships between many people. This scientific work aims to formulate the problem of the role of Indonesian in facing the era of globalization. This research uses a literature review method, which means this method examines the results of analysis of various conceptual information as well as qualitative and quantitative data from various previously published scientific articles. Almost all agreements in Indonesia are dominated by long sentences, up to eighty to one hundred words in one sentence. This is ironic, because Indonesian shouldn't be like that, thus showing clichéd mistakes that keep repeating themselves and lead to uncertainty. In short, understanding Indonesian is no longer the responsibility of a linguist or writer, but also of legal practitioners as the spearhead of law enforcement in Indonesia.

Selviana Putri Naibaho; Nino Sampe Tindih Sitohang; Herdiana Sihombing

Jurnal Magistra 2023 STP Dian Mandala Gunungsitoli Nias Keuskupan Sibolga

This article discusses the importance of feeding many people and its implementation today. Nowadays, challenges such as poverty, hunger and unequal access to food are still serious problems in various places. This article aims to analyze the importance of feeding many people and present several implementations that can be done to overcome this problem, and also provide teaching that can influence and encourage people to help each other and foster a sense of empathy with others. In this research, the author analyzes and interprets text from the Bible 2 Kings 4:42-44. This book tells about the history of the reign of several Kings in the Kingdom of Israel and the Kingdom of Judah, especially in this verse which focuses on the Miracle performed by the Prophet Elisha on one hundred people through God's blessing. Teaching in Christianity teaches the values of compassion, social care, and service to others. Through a qualitative approach, this paper explores how Christian values such as responsibility, love and kindness can be applied in feeding efforts involving large numbers of people. The results of this paper highlight the important role of Christian teachings in shaping food programs, both in supporting communities in need and managing food programs that are in accordance with Christian religious values and relevant to current social dynamics.

Salsabila Rohadi; Abim Bhakti; Sumriyah Sumriyah

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The implementation of CSR can reflect the good or bad image of a company itself, if CSR can be implemented well and in accordance with procedures then this can provide benefits for the company, not only the company, but also for the government, and can improve the welfare of the surrounding community. Company. The concept of CSR itself means that an organization is not only concerned with itself but also pays attention to the rights of the people in its environment. In its implementation, it is necessary to know how a company carries out its responsibilities in implementing CSR in order to improve the welfare of the community, as well as what obstacles the company experiences in implementing CSR. This research uses normative or doctrinal research methods, the data used is primary data obtained from statutory regulations, and secondary data obtained from books, articles related to the research object, as well as tertiary data obtained from the Law Dictionary, Indonesian Dictionary, Encyclopedia, and so on. The data collection uses library research.

Fatin Az-Zahra; Siti Nurhaliza Muda; Nadia Afrillia A.R; Bagus Pribadi; Yenti Arsini

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Solution-oriented brief counseling is a fast and effective counseling approach in solving student problems. This approach emphasizes students' skills and strengths, focuses on the solutions they want to achieve, avoids past problems, and focuses on the future to achieve the desired goals. Solution Focused Brief Therapy (SFBT) involves brief counseling sessions that focus on solutions rather than problems. This research aims to determine the effectiveness of implementing short solution focused counseling to increase student ownership of their learning. The method used is library research and data was obtained using library research. The research results show that the use of short, solution-oriented advice is effective in increasing student responsibility in their learning. Students who received short-term tutoring significantly increased their learning responsibilities compared to a control group that did not receive advising. Therefore, schools and teachers are encouraged to implement brief counseling as a strategy to increase student ownership of their learning.

Shinju Aisuru Siregar; Azura Tasya

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The responsibility of shareholders, known as the piercing the corporate veil doctrine, in the bankruptcy of a limited company based on Law Number 40 of 2007 is only limited to the share capital paid by shareholders to the company. The shareholder's responsibility for the shares paid up does not apply if proven; shareholders, whether directly or indirectly, in bad faith, use the limited liability company for personal interests, shareholders who are involved in unlawful behavior use the assets of the limited liability company for personal gain, which results in the assets of the limited liability company being reduced and insufficient to pay off the debts of the limited liability company. The General Meeting of Shareholders, hereinafter referred to as (GMS), is an organ of a limited liability company which has authority that is not delegated to the Board of Directors or the Board of Commissioners in carrying out its duties and authority. The duties and authorities of the GMS organs in the UUPT are; making changes to the articles of association, increasing the company's capital, reducing the company's capital, appointing directors, determining the amount of allowances for members of the board of directors, dismissing directors, appointing commissioners, determining the amount of honorarium salaries and allowances for commissioners, as well as appointing independent commissioners and dissolving the company.

Rachmawati Fidia Cahyani Sugistin; Wahyu Eko Pujianto

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Karang Taruna Organization (KARTAR) in Jati Sidoarjo Village, especially KARTAR RW 01, has become a significant entity in community development and empowerment efforts. With various work programs and activities, KARTAR RW 01 has succeeded in making positive contributions that have had an impact on revitalizing the spirit of youth participation. Through purchasing glass drinks when someone dies, environmental activities, and security monitoring by providing CCTV, KARTAR RW 01 is able to create a better community environment. The impact of this participation can be seen in easing the economic burden on the community, increasing environmental security, and reviving the spirit of participation of young people who were previously less involved in community activities. Regulatory support, such as Youth Law no. 40 of 2009 and Minister of Home Affairs Regulation Number 114 of 2014, strengthen the role of KARTAR RW 01 in youth empowerment. As an awareness agent, this organization not only participates in physical activities but is also involved in increasing the awareness and sensitivity of the younger generation towards the surrounding environment. The concept of youth participation in development, in line with national ideals and regulations governing youth empowerment, is reflected in the practices of KARTAR RW 01. This organization is not only an implementer, but also a pioneer of these values ​​in every activity. Thus, youth participation in KARTAR RW 01 is not only fulfilling social responsibility, but also becoming a real means of achieving national goals in developing an inclusive, just and sustainable society.

Gadis Ragil Krisistiya; Marhaendra Kusuma; Imarotus Suaidah

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The aim of this research is to find out how environmental management accounting, green innovation and environmental performance are used by the Nganjuk Regency Environmental Service. Descriptive research with a qualitative approach was used. The data used in this research comes from interviews conducted in 2022, as well as data from the Nganjuk Regency Environmental Service. Descriptive analysis is used to analyze the data. describes the results of his findings based on the data collected.The results of this research indicate that the Nganjuk Regency Environmental Service has completed the treatment stages of implementing environmental management accounting for waste management costs and has evaluated the level of environmental performance well. In addition, they have implemented green innovation as a form of social responsibility to society and the environment, as seen in the presentation of waste management costs included in detailed financial reports. Furthermore, the more environmental performance evaluations carried out, the higher the level of community satisfaction. Conversely, the lower the level of environmental performance evaluation, the lower public satisfaction with the company.

Ramadani Safitri; Agus Suriadi

Jurnal Pengabdian Kepada Masyarakat 2023 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

According to the KBBI, the meaning of literacy itself, as reported on the Ministry of Education and Culture's official website, is the ability to write and read.  Etymologically, the term literacy itself comes from the Latin "literatus" which means someone who learns.  In this case, literacy is closely related to the process of reading and writing.  Literacy activities in the learning phase aim to develop the ability to understand texts and relate them to personal experiences, think critically, and process communication skills creatively through activities responding to the texts of enrichment books and textbooks.  Literacy or literacy is a general term that refers to a series of individual abilities and skills in reading, writing, speaking, calculating and solving problems at a certain level of expertise required in everyday life.  Benefits of literacy Expanding insight and knowledge.  Sharpen the ability to capture and understand information from reading.  Literacy is not the same as reading.  Reading and books are the surface technical and physical forms of literacy.  The essence of literacy is how humans gain knowledge and learn to gain knowledge.  Raising self-confidence in children is a parent's responsibility, although cultivating self-confidence is not an easy job.  Apart from requiring patience and example, parents must be clever in creating an atmosphere that is conducive to growing children's self-confidence.  Especially an atmosphere that is able to foster a child's sense of self-esteem which must be understood together, by building a child's self-esteem it will not automatically be able to grow a child's self-confidence.  However, if a child has a healthy sense of self-esteem by knowing and being able to accept himself as he is, including all his limitations, then he will be able to feel ashamed of himself and see everything as part of the reality of life.

Ambar Wati Ningsih

SIMPATI: Jurnal Penelitian Pendidikan dan Bahasa 2023 CV. Alim's Publishing

This research is motivated by the fact that the curriculum used in schools is not yet optimal. There are still many student behaviors that tend to be selfish and show an attitude of not caring. This research aims to determine the character of Muhammadiyah 1 Seyegan Middle School students through the hidden curriculum that is applied. This research method uses a qualitative type and descriptive approach taking the background of Muhammadiyah 1 Seyegan Middle School. The results of the research show that the form of hidden curriculum implemented at SMP Muhammadiyah 1 Seyegan consists of spiritual and social aspects which include 5S culture (smile, greeting, greeting, politeness), morning tadarus, routine infaq, congregational prayer, memorizing surahs, reading write the Koran, reading corner and blessed Friday. The implication of the hidden curriculum is to instill in students religious character, discipline and responsibility. Supporting factors include teacher example, teacher motivation and parental support. The inhibiting factors are yourself and your peers.

Dinda Rizqa Aulia; Nurhayati Nurhayati

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was conducted with the aim of investigating the influence of the 4P Marketing Mix on consumer decisions regarding PTPN IV Butong Tea & Tobasari Tea retail products. Marketing Mix 4P includes four main components, namely product, price, place and promotion, which are interrelated and have the potential to influence consumer decisions. In this context, Butong Tea & Tobasari Tea were chosen as retail products offered by PTPN IV. The research method used in this study involves interviews with willing sources as a means of collecting data. Research respondents were consumers of Butong Tea & Tobasari Tea who were randomly selected. The data collected will be analyzed using the narrative analysis method to identify the influence of each 4P Marketing Mix component on consumer decisions. The hope is that this research can provide more in-depth knowledge about the factors that influence consumer decisions in choosing Butong Tea & Tobasari Tea. Moreover, the main aim of this research is also expected to provide broader understanding for PTPN IV in optimizing their marketing strategy to increase product interest so that it influences consumer decisions. The conclusions from this research can contribute to knowledge and understanding of the influence of the 4P Marketing Mix on consumer decisions in the context of Butong Tea & Tobasari Tea retail products. Companies need to consider the principles of justice, business ethics, managerial skills, social responsibility, and halal transactions in marketing strategies and consumer decisions. This research can also provide practical input for PTPN IV and the tea industry in general in developing effective marketing strategies to increase sales and consumer satisfaction.

Dewinda Ari Fitriyani; Fany Aprillia Regita Cahyani; Sumriyah Sumriyah

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The implementation of Corporate Social Responsibility is carried out as a form of corporate social responsibility. Corporate Social Responsibility is very important to be carried out by companies, especially companies whose operational activities have an impact on the community's environment and the environment around the company. The Government of Indonesia in implementing Corporate Social Responsibility has regulated it in Law Number 40 of 2007 concerning Limited Liability Companies, there are several articles that regulate the provisions of corporate social responsibility obligations, but there are still companies that do not comply with these social responsibility obligations and commit violations of Corporate Social Responsibility. One of the companies that committed CSR violations was PT. Freeport Indonesia to the Amuge and Comorian communities in Timika, Papua. The purpose of this study is to understand the application of article 74 of Law Number 3 of 2007 concerning Limited Liability Companies to the form of corporate responsibility to the community and find out the legal sanctions for companies that violate corporate social responsibility obligations. The type of legal research used in this study is normative legal research. Legal sources used are sourced from primary and secondary legal materials obtained from literature studies

Lisda waty Harianja

Jurnal Pendidikan Agama dan Teologi 2023 International Forum of Researchers and Lecturers

The church is faced with an urgent responsibility to address the environmental crisis by building awareness of eco-tourism. By promoting eco-tourism as a tool to preserve nature and support sustainable development, the church not only provides theological understanding but also acts as a real agent of change in supporting environmental conservation efforts. A literature review of environmental ecology theory, eco-tourism theory, and Christian religious views provides a foundation for understanding human behavior towards nature. This research, using a descriptive qualitative method, combines literature analysis with the author's field experience to formulate a theoretical proposal. The church is considered to have a crucial responsibility in protecting the environment and building eco-tourism by supporting environmental programs, collaborating with NGOs, providing environmental education through worship, playing an active role in commemorating environmental days, and taking concrete steps in the development of sustainable eco-tourism. Conclusions highlight three concepts of the human view of the environment, with humans together with nature approaching the values of Christian eco-theology, while suggestions include church support on government environmental programs and close cooperation with NGOs to raise the environmental awareness of its members.  

Abdul Syahid; Muhammad Hidayatur Rahman; Weni Wulandari; Muhamad Ario Setiawan; Adinda Aulia Rahmah +2 more

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2023 Universitas Muhammadiyah Manado

The English language, as a universal language, plays a crucial role in global communication. This research explores the contribution of modern media to vocabulary development, considering that English is taught at various education levels in Indonesia. Vocabulary development is not only the responsibility of the classroom but also involves learning strategies outside the class, including the use of media like YouTube. YouTube serves as an engaging learning tool, especially to overcome difficulties in understanding English lessons that may be challenging through textbooks and worksheets. Enjoyable media like YouTube can have a positive impact on learning and student engagement. This study was conducted at MTs Terpadu Berkah in Central Kalimantan, Palangka Raya. The service-based implementation method involved preparing vocabulary materials, with YouTube chosen as the teaching tool. The service process required permission from the school principal and was carried out during the learning sessions. The results indicated that students found the use of YouTube more interesting and effective for learning English. In conclusion, this approach could be further integrated into English teaching in various schools as a new and engaging alternative.

Alfaatihah Intan Inayah; Nevarezita Rahmanda Arsyilhakim

Jurnal Hukum dan Sosial Politik 2023 International Forum of Researchers and Lecturers

Some of the existing issues examined in this study include: how is the development of a Limited Liability Company(hereinafter referred to as “PT”) in Indonesia after the enactment of Law Number 40 of 2007 on Limited Liability Company? This study uses normative research. How to obtain the data used in this study the use of secondary data collection techniques. The technique of collecting secondary data obtained from the study of literature. The analysis used in this study is qualitative analysis, the data obtained will be described in the form of information and explanations, will now be studied by experts, legal theories that are relevant, and the arguments of the own author. The results showed that PT was first set out in Article 36 through Article 56 Indonesian Commercial Code(Hereinafter referred to as “KUHD”). In addition, PT is regulated in Article 1233 to Article 1356 and Article 1618 to Article 1652 of the Indonesian Civil Code(Hereinafter referred to as “Kuhperdata”). New Orde, Indonesian Government issued Law Number 1 of 1995 on PT which became the lex specialis under Indonesian legal framework over KUHPerdata and KUHD. In the Era of Reform, Indonesian Government issued Law Number 40 of 2007 regarding on Indonesian Limited Liability Company Law. New things are regulated in the Law as follows: Social Responsibility and Environment (TJSL) which is an application of the concept of Corporate Social Responsibility (CSR), changes in the company's capital, the affirmation of the board of company’s responsibillity and registration of the company's own use of Information technololgy (IT) therefore that the company registration can be performed online.

Hendriansyah Restu Omanda; Harjito Harjito; Latif Anshori Kurniawan

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2023 Universitas Maritim AMNI Semarang

The aim of this research is to describe and determine the social values ​​contained in the short story collection Surat untuk Bapak by Nidhom Khoeron. This research uses two approaches, namely a qualitative descriptive approach and literary sociology. The data collection technique used in this research is listening and taking notes. The data analysis technique used in this research is qualitative. This research data presentation technique uses informal techniques. The results of the research show that there is social value in the short story collection Surat untuk Bapak by Nidhom Khoeron. There are three types of social values, namely compassion, responsibility and harmony of life. The first is the form of the Social Value of Love which includes Devotion, Help, Caring, Kinship and Loyalty. The two forms of Social Responsibility Values ​​include the values ​​of a sense of belonging, Discipline and Empathy. The three forms of social values ​​are harmony of life which include justice, tolerance and cooperation, democracy.

Elfi Haniatul Mafiroh; Wahyu Eko Pujianto

Jurnal Pengabdian Kepada Masyarakat 2023 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

This research explores the impact of religious leadership and responsibility in an organizational context, with a focus on the role of the Chair of the IPPNU. The research method involves interviews with sources to understand how to overcome organizational problems before aeend during leadership. The results of the interview highlight participatory strategies in problem solving and wise evaluation after holding the position of chairman. The resource person emphasized the importance of effective time allocation to manage responsibilities amidst busy schedules, by prioritizing what needs to come first.Furthermore, this research describes the real practice of the IPPNU Chair in proving religious responsibility. Prioritizing religious aspects, such as prioritizing prayers before events, becomes concrete actions that support organizational values. These findings provide an understanding of how religious values ​​can be manifested in real daily actions and contribute to strong leadership.In conclusion, this research details the significant role of leadership and religious values ​​in managing an organization like IPPNU. The implications of these findings can help develop better leadership strategies and strengthen the quality of religious organizations to face internal and external dynamics.  

Fernidia Br. Siburian; Dorlan Naibaho

Jurnal Magistra 2023 STP Dian Mandala Gunungsitoli Nias Keuskupan Sibolga

Basically, learning is a process carried out by teachers and students to create changes in the behavior of individual students. Changes that occur as a result of learning can take place in various forms, such as skills, habits, attitudes, acceptance, or appreciation, which include aspects of self-state, knowledge, or individual actions. In line with professional responsibility as a teacher, it is important for them to always prepare everything related to the learning program in carrying out learning activities. This assessment aims to find out the ability to choose and determine learning materials. This is a challenge for both teachers and learners. The research method applied in this paper is a qualitative method, suitable for investigating conditions or situations in an educational context. The literature study approach is used to collect information from various sources such as books and journals, which aim to support and complement the discussion. This objective must be in line with the competency standards and basic competencies that learners want to achieve. Therefore, the selected learning materials must really support the achievement of the basic competency standards and indicators that have been set. In the selection of learning materials, it is necessary to consider the type, scope, sequence, and way of presenting the material. Success is influenced by factors such as learning structure, student motivation, teacher expectations, classroom questions, and time optimization Finally, the discussion of character education includes the selection of a character education model that suits the school situation and delivery methods that are in line with the model. Methods such as modeling, active student participation, democracy, co-discovery, and hands-on learning are described as ways to deliver character education to students.