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Indra Gunawan Siregar; Khorida AR; Hikmah Putri Hastuti

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.

Arfian Suryasuciramdhan; Alisya Safira; Febriya Alinda Rahayu; Silvia Putri Anggraeni; Meylia Maulidina

Jurnal Mahasiswa Kreatif 2024 International Forum of Researchers and Lecturers

This research analyzes the themes and narratives in the Korean film "Jenny Juno". Qualitative analysis methods were used to identify and explore the depth of themes expressed in the movie's narrative. The results highlighted major themes such as adolescent growth, friendship, teenage love, and responsibility. The movie tells the story of two teenagers who are still in school who experience problems beyond the limits, where the two teenagers must be responsible for their actions. This will make teenagers more careful in their relationships. Many parents do not agree with events like this, so parents should pay more attention to their children and teach about sexual education to their teenagers. The complex narrative and complex characters in the film were also explored to understand how these themes manifested in the story. The findings provide insight into how the film responds to and reflects relevant social and psychological issues in the Korean cultural context.

Naili Salsabila; Sri Haryanto; Salis Irvan Fuadi

Jurnal Manajemen dan Pendidikan Agama Islam 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The main objective of this research is to determine the types of religious activities that take place at the Nurul Huda Mosque, Jentrek Village. (2) To find out how religious activities at the Nurul Huda Mosque, Jentrek Village, Wonosobo, influence the character of teenagers. (3) To find out what influences and hinders religious involvement in forming the moral fiber of teenagers at the Nurul Huda Mosque, Jentrek Village, Wonosobo.Qualitative research methodology was used in this investigation. Descriptive qualitative methodology is the strategy used. Through observation, documentation and interviews, data was collected. Technical and source triangulation is used to assess the veracity of the data.In this research, conclusions were obtained The forms of religious activities at the Nurul Huda Mosque in Jentrek Village are Routine Mujahadah and Majlis taklim. Meanwhile, the aim of holding mujahadah activities and taklim assemblies is of course to shape the character of teenagers to be better, especially in terms of religious character, social awareness and responsibility. The role of religious activities in forming the character of teenagers at the Nurul Huda Mosque. Starting from the activities of reading tahlil, wirid and prayers, this adds to the religious value of teenagers by becoming more attentive to each other, such as reminding each other and embracing each other, this shows that their sense of concern has grown slowly without them realizing it. Through taklim meetings and mujahadah events, teenagers can understand their responsibilities towards the Creator. As evidenced by these actions, a sense of obligation as a human being in the world begins to form, namely obeying the commands of Allah SWT and staying away from His prohibitions. Aspects of encouraging and inhibiting religious activities at the Nurul Huda Mosque in shaping the character of the younger generation. Motivational elements include personal interests, societal norms, and parental beliefs. Meanwhile, age, education and boredom are inhibiting factors.

Meytha Friska Olvianti; Jarmani Jarmani; Endang Supartin

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to investigate the effect of learning contract implementation on character education and discipline of grade 5 elementary school students. The learning contract method is used to improve students' independence, responsibility and discipline in the learning process. The research was conducted by applying learning contract in learning in grade 5 elementary school and observing the changes in character education and students' discipline level after the implementation of this method. The results of the study are expected to provide a deeper understanding of the effect of the implementation of learning contract learning method on character education and discipline of grade 5 elementary school students. The implication of this study is expected to contribute to the development of more effective learning methods to improve character education and student discipline at the elementary school level.

Yufial Gulo; Helen Yohana Sinaga

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The author is interested in discussing the role of dating ethics in the review of Christian ethics. The importance of digging deeper into how dating ethics can be applied in the dynamics of today's life is the basis of this conversation.This journal aims to explore the ethics of dating not only to form, but also to strengthen the relationship between partners.Qualitative method is a scientific research that aims to understand a phenomenon in natural social contact by prioritizing the process of in-depth communication interaction between the researcher and the phenomenon to be discussed. Ethics is about what is good and right. Most people agree with the ethical values of honesty, keeping promises, respect, accepting mistakes, respecting human rights and taking responsibility. Dating ethics refers to the principles and practices that should be followed when in love. It includes qualities such as respect, honesty and commitment to the relationship. Dating rituals also include the responsibility to protect your partner's feelings and trust. You as well as avoid any actions that hurt or harm both parties in the relationship. Dating is an exploration between individuals, Creating love with human relationships also increases the motivation to learn, establish close friendships, and give heart. By following these principles, we can create strong and important relationships based on moral values blessed by the teachings of Christ.

Yesika Paulina Purba; Roida Lumbantobing; Elvri Teresia Simbolon; Mery Silalahi; Rusmauli Simbolon

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2024 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research aims to determine the dual role of widows in carrying out family functions in Unte Mungkur III Village, Kolang District, Central Tapanuli Regency. This research uses qualitative research with a descriptive type in the form of written and spoken words from people and observed behavior. The aim of the research is to understand in depth the conditions regarding the role of widows in carrying out family functions. The data collection techniques used were observation, interviews and documentation. Apart from secondary data obtained from reading sources, researchers also use direct data obtained directly from the research object. The results of this research show that the role played by a widow is carrying out her life within the family as well as carrying out family functions and taking full responsibility for her children. It can be seen that there is a shift in a family because of the dual roles played by a woman, in general women are more focused on household matters and taking care of children.  However, there is a dual role of a widow who has to work every day for the survival of the family, both in earning a living and taking care of children. Researchers found that there are 7 family functions carried out by widowed women in Unte Mungkur III Village, namely: religious function, socio-cultural function, love and affection function, protection function, socialization and education function, economic function and environmental development function.

Mega Intan Tambunan; Sisga Desriman Zebua

Jurnal Pendidikan Agama dan Teologi 2024 International Forum of Researchers and Lecturers

Human survival depends on maintaining the balance of the ecosystem. The government and the community must work together in terms of land clearing that occurs continuously which makes living things lose their homes. By maintaining and preserving nature as well as possible, Christians who understand the importance of this should be a driving force in the preservation of nature and the environment which is also written in Genesis 2:15. The method used in this research is a qualitative method. The research approach used to understand complex and contextual phenomena by delving into the meanings, experiences, and views of individuals or groups. Theological reflection based on Genesis 2:15 on how to live in harmony with nature offers deep insights into human responsibility for the environment. It is the foundation for a sustainable future, where humans can live in harmony with their environment, maintain the balance of the ecosystem, and ensure well-being for all living beings.

Firda Laila Syahda; Yuniaridha Nur’aisyah; Ichsan Fauzi Rachman

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to delve into the significant role of Digital Ethics Education in the context of achieving the Sustainable Development Goals (SDGs) 2030. The background of this research is based on the rapid transformation in the digital era that has influenced various aspects of life, including education. Digital ethics not only encompasses rules of conduct in the use of social media but also values related to technology. The integration of digital ethics education with the SDGs 2030 is expected to foster a positive attitude towards technology, instill a sense of online responsibility, and develop critical thinking skills in the digital world. The research method used is library research, involving an in-depth analysis of various primary sources such as books, scientific journals, articles, and related documents. This study also involves a review of 16 scientific journals to deepen the understanding of digital ethics, education, and the SDGs 2030. Through observation and analysis of various reference sources, this research highlights the importance of digital ethics education in achieving sustainable development goals. The results of the study indicate that digital ethics education plays a crucial role in shaping an intelligent, enlightened, and productive generation in the digital era. In conclusion, enhancing the quality of education with a focus on ethical and moral values is essential to create a digitally literate and ethical society, thereby contributing positively to achieving the SDGs 2030 and moving towards a sustainable future for all individuals

Desi Suryati; Dewi Puspita Sari; Kantri Nurlisa; Mustafiyanti Mustafiyanti

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The Merdeka Curriculum is a new breakthrough in the education system in Indonesia which gives schools and teachers greater autonomy in designing learning. This requires a comprehensive curriculum review to ensure that the implementation of the Independent Curriculum runs in accordance with the goals and expectations. This scientific journal aims to examine the role and function of independent curriculum studies. Independent curriculum review is defined as a systematic and planned activity to study, analyze and evaluate the implementation of the Independent Curriculum in schools. Reviewing the independent curriculum is a shared responsibility between education stakeholders at the school level, including school principals, teachers and school committees. By conducting continuous reviews of the Independent Curriculum, it is hoped that the implementation of the Independent Curriculum can achieve its goal of producing the nation's next generation who have faith, noble character, knowledge and skills that are in line with the needs of the times.

Tryepina Paulina Nona; Intansakti Pius X

Jurnal Magistra 2024 STP Dian Mandala Gunungsitoli Nias Keuskupan Sibolga

Young Catholics have an important role to play in the Church as the next generation and agents of change. This was affirmed by Saint Yoanes Paul II who called them the future of the Church and a source of hope for society. The Church sees the importance of the physical and spiritual development of young Catholics so that they are ready to take part in the service of the Church. The active participation of the faithful, especially the youth, is essential in realizing the expectations of all Church members in seeing the Church flourish. Young Catholics are encouraged to participate in various church activities, which aim to awaken their enthusiasm in knowing and deepening the Christian faith. The Church is expected to give attention and care in the apostolic task so that young people can live their faith. Liturgy as a work or service for the nation and a celebration of the mystery of salvation from God through Jesus Christ, plays an important role in shaping the faith and positive values of young people. This study aims to find out the participation of Catholic Youth in liturgical duties at St. Joseph's Church Stasi Lubuk Mantuk and identify the factors that cause their lack of participation. This study confirms that the responsibility of building the spirit of youth is the duty of the Church and the whole community

Saptaning Ruju Paminto; Raden Mega Junia; Neng Diana; Nurul Aini; Eneng Rika +1 more

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research discusses the impact of environmental pollution from agricultural activities on the environment and society, as well as the legal responsibilities of companies in addressing such issues. Various types of environmental pollution common in the agricultural sector are included, such as water, air, soil and genetic pollution. The legal basis governing corporate responsibility for environmental pollution in the agricultural sector is also explained in detail, including provisions in Law No. 32/2009 on Environmental Protection and Management. The negative impacts of environmental pollution on the environment and society are fully described, ranging from ecosystem damage to human health impacts. To address the problem, measures to control and manage waste generated by agricultural and industrial activities are necessary, including public education and awareness. The conclusion of this study highlights the importance of implementing environmentally friendly agricultural practices and complying with applicable environmental regulations and laws to reduce the negative impacts of agricultural activities on the environment and society.

Agtania Yunisa Putri

Jurnal Pendidikan, Bahasa dan Budaya 2024 Pusat Riset dan Inovasi Nasional

Currently, Indonesia is facing a widespread crisis of national character and morals. This character crisis is very much dominated by the younger generation at school age. The role of Pancasila and citizenship lessons in schools is very important to shape the character and morals of students as the nation's successors so that they have quality and superior character in the future. The aim of this research is to find out the importance of Pancasila and citizenship lessons in shaping the character and morals of students at school. The method used in this article is the Systematic Literature Review (SLR) method, namely selecting each journal or previous research, then obtaining the results in the form of ideas that will be developed later. Pancasila and citizenship lessons (PKN) are one of the subjects in school where one of the aims is to shape the character of the nation's successors. It is hoped that character formation through the application of Pancasila values can lead students to grow and develop into citizens with character, morals, responsibility and remember their rights and responsibilities as Indonesian citizens. This research shows that Pancasila and citizenship lessons are very important and useful for students. Bad character and morals are certainly worrying for the development of student behavior, and vice versa, good character will give birth to the next generation with good character and morals.  

Rina Fretti Manalu; Yenima Clarisa Simanjuntak

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This research examines Pastor GPP Siaro's views on defending the faith in the congregation, with a special focus on the interpretation of Romans 10:14. This verse highlights the importance of preaching the Gospel and the vital role of preachers in strengthening the congregation's faith. Through a qualitative approach, this research explores how Pastor GPP Siaro applies the principles of Romans 10:14 in his pastoral context. Research findings show that Pastor GPP Siaro emphasizes the importance of in-depth teaching, conveying God's word that is relevant to the context of the congregation, as well as empowering the congregation to be active in evangelistic missions. Pastor GPP Siaro also views that defending the faith is not only the task of church leaders, but is the responsibility of every member of the congregation. This research provides valuable insight into effective pastoral strategies in defending and strengthening faith in congregations, as well as the contribution of Bible verses in shaping theological and pastoral practice.

Desy Mariana Siringoringo; Berlina Simatupang; Andika Sinaga

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This research examines Pastor GPP Siaro's views on defending the faith in the congregation, with a special focus on the interpretation of Romans 10:14. This verse highlights the importance of preaching the Gospel and the vital role of preachers in strengthening the congregation's faith. Through a qualitative approach, this research explores how Pastor GPP Siaro applies the principles of Romans 10:14 in his pastoral context. Research findings show that Pastor GPP Siaro emphasizes the importance of in-depth teaching, conveying God's word that is relevant to the context of the congregation, as well as empowering the congregation to be active in evangelistic missions. Pastor GPP Siaro also views that defending the faith is not only the task of church leaders, but is the responsibility of every member of the congregation. This research provides valuable insight into effective pastoral strategies in defending and strengthening faith in congregations, as well as the contribution of Bible verses in shaping theological and pastoral practice

Sani Susanti; Khadijah Tussolihin; Thomas Ridoansih; Oriza Salsabila; Marisa Nabila +2 more

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research aims to determine the role of social workers (Peksos) in overcoming narcotics problems in Medan Plus. Social workers act as companions, in line with that social workers are involved in the process which includes initial approach, assessment, placement in the program, and implementation of program services. The initial approach, as a first step, is directed at identifying the need for service programs that are appropriate to the client's target conditions. Social workers also play a role in obtaining support and assistance. As intermediaries in social services, social workers have a responsibility to understand the various resources, types of services, and programs available within the scope of their duties. In addition, social workers act as rehabilitation facilitators which include facilitating the process of individual, group and community change, as well as functioning as agents of change by providing the necessary time, thought and resources. Social workers also act as motivators to provide reinforcement and motivation to clients who are victims of drug coverage in Medan Plus.

Aprina Siregar; Martha Traci Simanjuntak; Melina Marbun; Santa Emelia Sitorus; Waliyul Maulana Siregar

Pancasila as the ideology and worldview of the Indonesian nation is an important foundation in shaping the character and identity of the younger generation. This study aims to explore efforts to instill Pancasila values in the younger generation and identify supporting and inhibiting factors. The results show that instilling Pancasila values in the psyche of the younger generation requires integrated and sustainable efforts from various parties, namely family, school, community, and media. The family acts as the first environment in instilling Pancasila values through role modeling and daily life practices. Schools have the responsibility to strengthen the understanding and appreciation of Pancasila values through an integrated curriculum and participatory learning methods. The community environment also plays a role in providing space for the younger generation to implement Pancasila values in community activities. Media and technology can be an effective means to instill Pancasila values in the younger generation in a more interesting and contextual way, with proper assistance and control. This study concludes that instilling Pancasila values in the psyche of the younger generation requires a comprehensive approach and active involvement of all stakeholders to ensure the sustainability of the noble values of the Indonesian nation in the future.

Gesti Setyo Hadi; Alvina Setiyawati; Ayu Firza Novianti

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2024 Pusat Riset dan Inovasi Nasional

Jember is one of the regions that produces Edamame soybeans. The community empowerment through the Edamame Village has become an encouragement for economic development, especially for the people of Curah Kates Village. By utilizing the remaining materials from Edamame soybean sorting into an economically valuable product. This study aims to deeply analyze the impact of the empowerment program on the economy of the Curah Kates village community through the MSME actors of the Edamame Village who collaborate with PT Gading Mas Indonesia Teguh (GMIT). The empowerment program carried out by the Edamame Village has a significant impact on employment, income, and women's empowerment. The economic empowerment program of Curah Kates Village through the Edamame Village is one form of the implementation of the corporate social responsibility (CSR) program of PT Gading Mas Indonesia Teguh. In this program, the company is obligated to be responsible for the social and environmental impacts generated by the company's operations. This research uses a Qualitative method, this method is used to deepen the research conducted. The data collection techniques used in this study were carried out through observation and in-depth interviews with the research subjects.

Lorinza Hartomo Razy

International Journal of Law, Crime and Justice 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The development of housing credit provided by the North Lampung Matrix Housing Developer sometimes gives rise to bad credit problems, where the realization of the credit provided does not reach the predetermined target. This can affect North Lampung Matrix Housing activities and impact developer accountability. What is the developer's responsibility for credit in accordance with Law Number 1 of 2011 concerning Housing and Settlement Areas in Matrix Housing in North Lampung? The research results show that the developer's responsibility for credit in accordance with Law Number 1 of 2011 concerning Housing and Settlement Areas at Matrix Housing in North Lampung includes the obligation to collect debtors who experience problematic credit who collaborate with the developer. North Lampung Matrix Housing Partners Bank, basically this obligation has not been specifically regulated in the banking law and still uses general rules such as the Banking Law, Civil Code and Law Number 40 of 2007 concerning Limited Liability Companies. The absence of special "lex specialis" regulations is a weakness in responsibility when bad credit occurs. All components of North Lampung Matrix Housing have juridical responsibility for all operational activities. Resolving problem loans at Matrix Housing in North Lampung can be done in two ways, namely litigation efforts through the courts and non-litigation efforts through preventive measures such as anticipating the emergence of bad credit, early warning and negotiation.

Errika Febi Lusianti

Jurnal Pendidikan, Bahasa dan Budaya 2024 Pusat Riset dan Inovasi Nasional

This research aims to determine the role of literacy activities in increasing students' interest in reading and writing. This research is qualitative research in the form of library research, namely a method of collecting data, understanding and researching theories from various scientific literature. Collecting data by searching for sources and constructing them from various sources such as books, journals and existing research. The research results show that literacy indirectly motivates students to be interested in reading and writing activities. From literacy activities, students are interested in taking part in writing, storytelling or reading competitions organized by the school with a high sense of responsibility. Literacy can provide benefits for students, for example increasing insight, making it easier to read and understand the material being studied. By building and maintaining a strong literacy culture, society can create an environment that supports and stimulates interest in reading and writing among all generations

Juniarti Juniarti

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the influence of Work Motivation, Work Discipline, and Communication on Employee Organizational Commitment. This type of research is a descriptive qualitative study using a literature review method based on previous research journals. The results of this study explain that there is a relationship between work motivation, work discipline, and work communication in enhancing organizational commitment. To determine an employee's organizational commitment, one must consider their motivation to work, discipline in adhering to existing regulations, and ability to communicate well to take necessary actions in achieving the company's vision and mission. In this regard, it is necessary to instill a sense of responsibility in all employees, making them aware of their significant role within the organization, involving employees in every activity aimed at achieving organizational goals, and fostering a sense of belonging to the organization. This is intended to cultivate a strong emotional bond between employees and the organization, making it easier to achieve organizational goals if every employee has a strong commitment to the organization.