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Yulia Febriyati

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Education is a learning process both through formal and informal activities whose aim is none other than individual self-development. As an effort to master various aspects, both cognitive, affective and psychomotor. Sharia economics in the current modernization context, especially in the concept of the Indonesian state, does not only focus on Muslims. Indonesia's multicultural society with various cultures, languages and religions is a very important market in the development of sharia economics. Likewise in educational institutions.  This research was conducted with the aim of observing the extent of the role of education in increasing Sharia Economic Awareness. The research methods used are observation and interviews. Observing and distributing questionnaires to be filled out by STAI Nurul Falah Airmolek students, especially the Sharia Economics Study Program and several other study program students.The results of this research show that students have a strong interest in sharia economics. They realize the importance of the understanding of Sharia Economics that they obtain to convey to society. However, it is a challenge for students because there are still many students who are not yet literate or aware of the presence of Sharia Banking. Social life and the environment are one of the factors that they consider that they don't really need banking services. Even though times have changed digitally. However, this is the reality that is happening today in the regional environment and is an effort for educators, practitioners and Sharia Banking itself to more aggressively build the interest of the academic community and academics in Sharia Banking.

Sri Mulyani; Iin Emy Prastiwi; Muhammad Tho’in

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to (1) explain the murabahah financing system at BMT Insan Sejahtera, (2) SWOT analysis of the development of BMT Insan Sejahtera, (3) MUI fatwa regarding usury-free murabahah financing. This study uses a qualitative descriptive method. With primary and secondary data types. Data triangulation is carried out using the interview method. The results shown in the study (1) financing at BMT Insan Sejatera, present changes to the welfare of members. Based on the conclusions of the members, BMT has had a positive impact on increasing business and welfare. With amount based on murabahah financing as of January 1, 2024, to October 23, 2024, it is said to be Rp. 2,390,914,753.00 as many as 272 members, (2) The location of the current financing in the first quadrant (positive, positive) is a profitable position, which supports the implementation of an aggressive strategy (3) And that the installment payment period for murabahah financing at BMT Insan Sejatera does not affect the total price of the goods that have been agreed upon. This proves that the murabahah financing practice at BMT Insan Sejahtera does not contain usury.

Sischa Wahyu Wardani; Anisa Arwah Lia; Ishma Annisa; Abdullah Azzam Al Afghani

Jurnal Publikasi Ilmu Psikologi. 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

Technological developments have given birth to various cutting-edge applications, including online chatting applications, online motorcycle taxis, shopping, and online dating applications. Social media and online applications can be easily accessed by various groups of society. Aggressive behavior is behavior that aims to hurt or harm other people who do not want it. This research uses a qualitative phenomenological method. A phenomenological approach was used to understand generation Z's subjective experience of open relationships through the use of online dating applications. The formulation of the problem in this research is, what are the characteristics of aggressive behavior that appear among online dating application users among Generation Z and what factors influence this. This research aims to understand the dynamics of aggressive behavior that occurs among online dating application users in Generation Z. In addition, this research aims to explore and understand various types of aggression, including physical, verbal and relational.    

Ainun Djaria; Seniwati Seniwati

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

The maritime conflict between Indonesia and China in the South China Sea arises from overlapping claims, particularly concerning Indonesia’s Exclusive Economic Zone (EEZ) near the Natuna Islands. China’s assertion of sovereignty through its Nine-Dash Line, which Indonesia does not recognize under the 1982 United Nations Convention on the Law of the Sea (UNCLOS), has fueled tensions. These have been exacerbated by aggressive actions, including Chinese vessels' incursions and illegal fishing within Indonesia’s EEZ. Despite these conflicts, both nations emphasize maritime cooperation to enhance bilateral ties.This study examines the dynamics of Indonesia-China maritime cooperation and conflicts in the South China Sea and their implications for regional stability. Employing a literature-based methodology, it investigates challenges and potential resolutions, including diplomacy and third-party mediation through bodies like the International Court of Justice. The findings highlight that resolving disputes effectively requires a legal framework and multilateral collaboration through ASEAN. The study concludes with recommendations for bolstering diplomatic engagement and sustainably managing maritime resources to ensure stability across the Indo-Pacific region.

Zahran Hilman Salim B.Pawe; Seniwati Seniwati

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

The South China Sea dispute is one of the most complex and strategic geopolitical conflicts, involving rivalry between the United States and China, as well as a number of countries in the region. The strategic geographical position of the South China Sea as The strategic geographical position of the South China Sea as the world's main shipping lane, the wealth of natural resources such as oil and gas, and the overlapping claims over the exclusive economic zone (EEZ) make it an area with very high economic, political and military interests. From a political perspective, the conflict reflects a global power struggle, in which China is strengthening its claim through infrastructure development, military modernization, and an aggressive foreign policy under the leadership of Xi Jinping. under the leadership of Xi Jinping. On the other hand, the United States, along with strategic alliances such as the Quad, seeks to contain China's expansion by increasing its military presence in the Indo-Pacific region. This rivalry is exacerbated by regional dynamics involving ASEAN countries, as well as the struggle for global influence between the two major powers. This research analyzes the main factors influencing the escalation of the South China Sea dispute, including the role of geopolitics in the disputes, including their geopolitical, economic and military roles, and their implications for regional stability and the global balance of power. The study provides a comprehensive insight into a conflict that not only affects the main actors, but also the international security architecture. also to the international security architecture.

Guntur Tri Hidayatulloh; Dyah Palupiningtyas; Tri Maryani

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

This research compares the financial performance of insurance companies in Indonesia using the Du Pont method, identifies the determinants of differences in profitability and efficiency, and provides strategic recommendations. The methodology involves analyzing the 2023 audited financial statements of PT Asuransi Dayin Mitra Tbk and PT Asuransi Bintang Tbk as samples, applying the Du Pont method, financial ratios, and qualitative analysis. The results reveal a significant difference in profitability, with PT Asuransi Dayin Mitra Tbk excelling in net profit margin, asset turnover, and a conservative capital structure, while PT Asuransi Bintang Tbk outperforms in underwriting risk management, claims handling, and aggressive marketing strategies. Strategic recommendations include maintaining strengths, exploring revenue growth, enhancing cost efficiency, and adjusting capital structure. This research contributes to understanding the dynamics of financial performance in the Indonesian insurance industry. 

Wahyu Adi Wibowo; Rima Afita Sari; Parasdya Pandhu Andanawarih

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique with certain criteria. The data analysis method uses panel data regression using Eviews 12th. The research results show that inventory intensity and institutional ownership have no influence on tax aggressiveness. Meanwhile, capital intensity has a positive effect on tax aggressiveness. Apart from that, independent commissioners are unable to moderate the influence of inventory intensity and institutional ownership on tax aggressiveness. However, independent commissioners are able to weaken the influence of capital intensity on tax aggressiveness.

Nur Muhlisoh Fauziyah; Arnis Budi Susanto; Sri Wahyu Lelly Hana Setyanti

International Journal of Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to describe the steps of business development strategies used in the Jember party equipment rental service business and describe, analyze the Business Model Canvas in the Jember party equipment rental service business. This study was conducted with a Business Model Canvas approach using a qualitative case study research type. Data collection using interviews and observations. The results of the study were obtained based on nine BMC elements consisting of customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structures summarized in one canvas showing that the Jember party equipment rental service business can carry out aggressive strategies. In addition, it also produces a new Business Model Canvas design as a result of improvements as a selected alternative strategy on channels , and customer relationships that can be used for future business development.

Arif Charya; Sarty Syarbiah; I Made Sukratman

Flora : Jurnal Kajian Ilmu Pertanian dan Perkebunan 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to determine the marketing strategy of sangkuriang catfish seeds (Clarias gariepinu var) in Tawamelewe Village, Uepai District, Konawe Regency using SWOT analysis. The respondents in this study were the owner of a catfish hatchery, Mr. Nengah Sama. The results of the analysis of the sangkuriang catfish hatchery business began in 2013 with a pond area of ​​20 ares, until now in 2024 with a pond area of ​​2 ha. The business capital is IDR 3,000,000-5,000,000. up to the current capital of IDR 30,000,000.-50,000,000. The monthly income of UPR Nengah Surya mina reaches IDR 6,000,000.- IDR 8,000,000. if demand is high, the monthly income reaches IDR 8,000,000.- IDR 10,000,000. The results of internal and external factors, the strength factor of the Sangkuriang Catfish Seedling Business in Tawamelewe Village, Uepai District is superior compared to its weaknesses. The opportunity factor in the current condition is quite large compared to its threats. The Sangkuriang Catfish Seedling Business in Tawamelewe Village, Uepai District is currently in Quadrant I, a company that is in quadrant I is a very profitable situation. The company has opportunities and strengths so that it can take advantage of existing opportunities. The strategy that can be done is by supporting aggressive business growth.

Alya Amirunnisa Pusadan; Irawaty Igirisa; Fenti Prihatini Dance Tui

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research aims to analyze the organizational culture at the Representative Office of the Audit Board of the Republic of Indonesia in Gorontalo Province. This research uses a qualitative research approach. The data collection techniques include observation, interviews, and documentation. The data analysis techniques involve data reduction, data presentation, and conchading. The results of the research indicate that the organizational culture at the Representative Office of the Audit Board of the Republic of Indonesia in Gorontalo Province is analyzed hased on the research focus and sub-focus, which involves seven principles of organizational culture, such as innovation, the team orientation, the result orientation, and the member orientation. Morcover, the principle of aggressiveness has been well-implemented, Furthermore, the principle of innovation is demonstrated by the existence of web pages for cach sub-division that the employees can access. The principle of meticulousness is shown in the public relations division, where employees must carefully draft letters, particularly in the letters' numbering system. Additionally, the principle of team orientation is observed, where employees are divided into groups tasked with conducting audits in the Gorontalo Province. These groups focus on both result orientation and member orientation. Result orientation includes work plans that most be achieved within five years, while member orientation includes the requirement for employees to participate in training to develop their capacities. The principle of aggressiveness is reflected in how all employees are expected to meet deadlines to achieve the set targets. However, the principle of courage is not yet fully optimized because some employees hesitate to try new things and are reluctant or fearful to express their opinions.

Reza Riki Maulana; Setya Pramono

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Influence of Independent Commissioners, Liquidity, and Leverage on Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 Period. This study aims to find out and provide empirical evidence regarding the Influence of Independent Commissioners, Liquidity, and Leverage on Company Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2020-2024 period. The number of samples in the study were 21 companies with a total of 63 research data obtained using purposive sampling method based on predetermined criteria. The data used is secondary data in the form of audited annual financial reports for the 2020-2024 period taken from the website www.idx.co.id. The data analysis technique used is descriptive statistics, assumption test, multiple linear regression analysis test and hypothesis testing. Based on the results that have been obtained, it is found that the Independent Commissioner and Liquidity have no effect on Tax Aggressiveness and the Leverage variable has an effect on Tax Aggressiveness.

Rengga Kusuma Putra; Dian Karisma; Maulana Fahmi Idris

Nusantara Mengabdi Kepada Negeri 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Bullying behavior or actions that occur among adolescents have a negative impact on victims and society. Teenagers tend to behave aggressively by bullying others, so that the victim is very intimidated, even greatly affecting the victim's physical and psychological health. The lack of awareness of students, parents, teachers and even the community makes this bullying action increase, so it is necessary to conduct socialization to increase anti-bullying awareness by applying the Pancasila student profile. The targets in this socialization activity are students, parents, teachers and the community in Sukorejo Village, Pemalang Regency. The purpose of this socialization activity is to provide understanding and legal knowledge about anti-bullying awareness, especially among adolescents or students, given the emotional development that affects attitudes and actions in a more aggressive direction. This socialization activity uses an approach method by involving the audience by interacting through discussion and question and answer, which is then evaluated for feedback from the audience, and analyzed in the form of a journal so that it can be useful and for learning for the wider community.

Natasya Caesarico Adrecy

Jurnal Publikasi Ilmu Psikologi. 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

This research was designed to: 1) determine the relationship between authoritarian parenting styles and students' aggressiveness in dating relationships, 2) describe the level of intensity of authoritarian parenting patterns experienced by students, 3) describe the level of aggressiveness in dating relationships carried out by students. Data was collected using a questionnaire method with purposive sampling technique. The criteria for respondents needed in this research are students who have experienced authoritarian parenting and are currently in a dating relationship. Through correlational hypothesis testing, the pearson correlation was obtained at a value of 0.722 with a significance of 0.00 < 0.05.The results of this research show that: 1) there is a relationship between authoritarian parenting style and aggressiveness in dating students, 2) the results of achieving the level of authoritarian parenting experienced by students are in the high category, 3) the results of achieving the level of aggressiveness in dating students are in the low category.

Anugrah Anugrah; Budiman Budiman; Karma Karma

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to find out the marketing mix strategy for ornamental fish to increase sales volume at PT Agung Aquatic Marine, Denpasar Bali. This research uses descriptive qualitative research and also uses SWOT analysis (Strength, Weakness, Opportunity, Threat). SWOT analysis is an analysis used to evaluate opportunities and threats in the external environment as well as the strengths and weaknesses of the company's internal environment. The results of this research show that an IFAS score of 2.87 indicates a strong internal position, an EFAS score of 2.59 shows that the company responds to existing opportunities in a good way and avoids threats in its industrial market. The Cartesian diagram shows the company's position in an aggressive state, which is very profitable for the company. The marketing strategy used by the company to increase sales is that the company maintains and utilizes quality and varied products so that market segmentation becomes wider or increases, maintains consumer trust by being consistent in the performance provided and actively communicating to create mutually beneficial agreements.

Lady Trifena Masa; Tirta Rangga Datu; Sita Yubelina Sabandar; Yohanis Tasik Allo

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

To be able to reduce corporate tax payments, it is necessary to conduct an evaluation of tax management. Companies can exercise tax aggressiveness to minimize their tax burden without going against existing government policies. This study aims to examine the influence of capital intensity and leverage on tax aggressiveness. The population of this study is companies in the consumer goods industry sector listed on the Indonesia stock exchange for the 2020-2023 period. In collecting samples using the purposive sampling method, then there were 108 samples obtained. The research data used is secondary data in the form of annual financial reports from sample companies. The data analysis methods are classical assumption tests and hypothesis tests.   The results showed that the capital intensity variable had a significant influence on tax aggressiveness, while the leverage variabel has an influence but not significantly on tax aggressiveness.

Retno Anggraeny Agustin; Hedi Pandowo; Dian Kusumaningrum

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports through the Indonesia Stock Exchange (IDX). The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022 as many as 53 companies. The sampling technique in this study used purposive sampling with 3 specified research criteria so that a sample size of 12 companies was obtained with 60 data obtained. The data analysis technique used was multiple linear regression analysis using the SPSS version 24 application program. The results of the study showed that partially leverage, capital intensity and company size had a significant effect on tax aggressiveness, while return on assets did not have a significant effect on tax aggressiveness. To get better results in subsequent research, the population can be expanded to include more samples and other variables such as liquidity and corporate social responsibility can be used

Fauzy Kurnain; Wibowo Wibowo; Endah Safitri

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2024 Asosiasi Riset Ilmu Teknik Indonesia

Currently, infrastructure development is a priority of the Indonesian government which aims to improve the quality of life of the community and equitable distribution of infrastructure development. The need for concrete material as a construction material also increases in line with the increase in infrastructure development. The use of recycled aggregate materials, especially granite waste, is a promising option in sustainable infrastructure development. This study was conducted with the aim of knowing the effect of partial substitution of coarse aggregates using granite waste variations on the binding time and permeability of concrete. Experimental method was chosen in this research. The levels of granite waste used were 0%; 15%; 30%; and 45% by weight of coarse aggregate or gravel. The test specimens used for the concrete bond time study were fresh concrete poured into cube molds measuring 20 cm x 20 cm x 20 cm with a minimum height of 15 cm. Testing concrete bond time using a penetrometer tool. The test specimen for concrete permeability is a cube measuring 15 cm x 15 cm x 15 cm, totaling 12 pieces and tested with a Permeability Test Apparatus (Water Permeabilty Apparatus).The results showed that partial substitution of coarse aggregate with granite waste variation did not affect the setting time of concrete up to a certain level. Based on the results of the research conducted, the initial setting time and final setting time values of 0%, 15%, 30%, and 45% granite content variations fluctuate and the coefficient of determination (R2) value in linear regression is only 0.5 and 0.3. Partial replacement of coarse aggregate with granite waste has an effect on the impermeability of concrete which meets the requirements for medium aggressive impermeable concrete. Water pressure of 5 kg/cm2 for 72 hours applied to the concrete partial replacement of coarse aggregate with granite waste variation resulted in permeability coefficient values of 4.11 x 10-12 cm/s; 3.48 x 10-12 cm/s; 2.17 x 10-12 cm/s; and 3.25 x 10-12 cm/s. The minimum coefficient value of concrete with partial substitution of coarse aggregate with granite waste is obtained at 30% by weight of coarse aggregate. Granite, whose specific gravity is greater than gravel, produces denser and more water-resistant concrete.     

Lusia Garsiana Yunita; Maria Tarisia Rini; Ketut Suryani

Jurnal Riset Ilmu Farmasi dan Kesehatan 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

Preschool children have weak immunity, which causes children to get sick easily and receive hospital treatment which causes anxiety due to hospitalization. Anxiety results in fear of new environments, frequent crying, being spoiled, aggressive, depression and even causing trauma. Playing at preschool age is an important activity, playing by matching pictures can influence a person's feelings by stimulating the nervous system in the brain to regulate emotions. This research uses a descriptive case study. The research subjects were three people, the data collection instrument was carried out using the FIS (Faces Image Scale) scale observation sheet. After being given play therapy, the results were obtained on the first day at F before being given the intervention, the anxiety scale was 4, after being given the intervention, the anxiety scale was 4, A anxiety before 5 and after 4, S anxiety before 4 and after 4. On the second day, F anxiety before 4 and after 3, A anxiety before 4 and after 3, S anxiety before 4 and after 3. The third day F anxiety before 3 and after 2, A anxiety before 3 and after 2, S anxiety before 3 and after 2. After intervention for 3 consecutive days, it can be concluded that providing picture-matching play therapy to preschool children can reduce hospitalization anxiety. Parents should continue to meet children's play needs by inviting children to play and facilitating games according to what the child likes, and nurses are expected to focus on modifying children's play.

Nanang Roswita Paramata; Syamsu Qamar Badu; Novianty Djafri

Prosiding Seminar Nasional Ilmu Pendidikan 2024 Asosiasi Riset Ilmu Pendidikan Indonesia

Literacy is an individual's ability and skills in language i.e. reading, writing, speaking, calculating and problem solving at a certain level of expertise required in daily life. Bullying is as unwanted aggressive behaviour of another young person or group of young people who are not siblings or current dating partners involving an observed or perceived imbalance of power and repeated several times or very likely to be repeated. To prevent bullying, efforts are made to conduct reading and writing literacy activities. The purpose of this study is to see how often students of the Faculty of Medicine, Gorontalo State University do literacy reading and writing, especially about bullying. This study uses a qualitative method, namely an observational survey conducted on the management of the Student Executive Board of the Faculty of Medicine, Gorontalo State University. The results obtained from 15 respondents who were interviewed found that all respondents knew about bullying. Only 2 people have never read about bullying, while 13 have. Writing literacy there are only 2 people who have done about bullying and 13 others never. From the results of the research conducted, it was concluded that all respondents knew about bullying, most had done reading literacy about bullying, and only a small proportion had done writing literacy about bullying.   

Muhammad Bahrudin; Saiful Islam; Dien Noviany Rahmatika

Jurnal Pajak dan Analisis Ekonomi Syariah 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tax aggressiveness refers to the behavior of managers to reduce the tax burden on the business for their own benefit, so that it can create conflict between shareholders and managers. This occurs as a result of managers perform tax aggression solely for short-term profits without thinking about the long-term advantages of the business that shareholders anticipated. The purpose of this research is to investigate the impact of capital intensity and return on assets (ROA) on corporation's aggressive taxation whose data comes from relevant journals in 2019-2024. Systematic Literature Review is the research methodology employed in this study (SLR) and a total of 50 articles published from 2019-2024 accredited in SINTA are systematically analyzed in this study. The study's conclusions are Capital Intensity has a favorable impact on tax aggression, this means that the higher the capital intensity of a company, the greater the tax burden aggressiveness executed by the business. While the Return on Assets (ROA) of the company is positive and significant effect on tax aggressiveness, which means the greater the business's ROA, the more aggressive they are towards taxes.