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Ridho Sastro Panjaitan; Grace Evelyn Hutabarat; Tabita Tesalonika Simaremare; Mutiara Aprilia; Mannawa Salwa +2 more

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study analyzes pragmatic phenomena in digital communication, particularly those related to speech acts and their impact on public perception in the controversial case of an ice cube seller accused without clear basis by the authorities. This study applies a qualitative approach with a pragmatic analysis method based on discourse analysis. Data sources were obtained from online media news, social media posts, and official statements circulating in the digital public space. The analysis techniques used include identifying types of speech acts, interpreting implied meanings based on context, and analyzing public responses. The results show that statements from the authorities contain implications that trigger negative views even though they are not supported by strong evidence. This results in perlocutionary effects in the form of social stigma, reputational damage, and psychological stress for the victim. Conversely, the victim's communication strategies, which include being polite, defensive, and informative, can build a positive image and attract public sympathy. Furthermore, social media plays a crucial role in accelerating the spread of meaning and strengthening the construction of opinions through mass support and criticism. This research makes a significant contribution to enriching the study of pragmatics in the context of digital communication and emphasizes the importance of language ethics, media literacy, and pragmatic awareness in creating responsible public communication.

Yan Apriadi; Dodo Zaenal Abidin; Jasmir Jasmir

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study develops an interpretable machine learning model to predict the settlement status of Hajj fees in Jambi Province, Indonesia. Utilizing the XGBoost algorithm on a dataset of 4,332 prospective pilgrims from 2025, the research addresses the critical challenge of class imbalance where only 28.5% of samples are labeled "Unsettled". The baseline XGBoost model achieved a ROC-AUC of 0.7778, with a recall of 0.3482 for the minority class. SHAP (SHapley Additive exPlanations) analysis was employed to interpret model predictions, revealing that financial features specifically NILAI_VA (Virtual Account Value), JML_SETORAN (Deposit Amount), and JML_PELUNASAN (Settlement Amount) are the most significant factors influencing repayment risk, with negative SHAP values indicating increased default probability. The findings demonstrate that an interpretable XGBoost framework can provide both predictive accuracy and actionable insights for policymakers, enabling targeted interventions such as flexible payment schemes and enhanced financial monitoring for high-risk pilgrims..

Novi Agatha; Sigit Irianto

Notary Law Research 2025 Program Studi Magister Kenotariatan Fakultas Hukum UNTAG Semarang

Perjanjian kredit antara lembaga perbankan dan pelaku usaha mikro, kecil, dan menengah (UMKM) merupakan instrumen penting dalam mendukung pertumbuhan ekonomi. Namun, dalam praktiknya, tidak jarang terjadi wanprestasi dari pihak debitur  yang  berdampak  pada  hubungan  hukum  dan keberlangsungan  usaha.  Penelitian  ini  bertujuan  untuk mengkaji: 1) bagaimana proses pengajuan dan pelaksanaan perjanjian kredit antara Bank BRI dan UMKM Konveksi Parasit di Daerah Istimewa Yogyakarta; 2) apa saja faktor yang menyebabkan terjadinya wanprestasi oleh debitur; dan 3) bagaimana mekanisme penyelesaian wanprestasi yang dilakukan oleh pihak bank. Metode penelitian yang digunakan adalah pendekatan yuridis normatif yang didukung oleh data primer. Spesifikasi penelitian bersifat deskriptif analitis dengan jenis dan sumber data berupa data sekunder yang diperoleh melalui studi pustaka, serta data primer yang diperoleh melalui wawancara dengan pihak terkait. Teknik analisis data dilakukan secara kualitatif untuk menginterpretasikan norma hukum dan fakta empiris secara sistematis. Hasil penelitian menunjukkan bahwa: 1) proses pengajuan kredit dilakukan melalui prosedur formal dengan dokumen pendukung yang sah, dan dituangkan dalam Surat Pengakuan Hutang; 2) wanprestasi terjadi karena kombinasi faktor internal seperti pengelolaan usaha yang kurang optimal dan faktor eksternal seperti penurunan permintaan pasar; dan 3) penyelesaian wanprestasi dilakukan melalui eksekusi agunan, pelaporan ke otoritas keuangan, serta pendekatan persuasif seperti restrukturisasi kredit. Penelitian ini menegaskan pentingnya edukasi hukum bagi pelaku UMKM dan penerapan prinsip keadilan dalam penyelesaian sengketa kredit.

Siska udilawaty; Udilawaty, Siska

JURNAL ILMIAH KOMPUTER GRAFIS 2025 UNIVERSITAS STEKOM

Penelitian ini mengkaji identitas visual merek Pia Saronde—salah satu produk kuliner khas Gorontalo—dengan menggunakan pendekatan semiotika yang berlandaskan teori Roland Barthes. Sebagai salah satu UMKM yang bergerak di sektor pangan, merek ini sangat bergantung pada peran logo untuk membentuk persepsi konsumen, memperkuat posisi merek, serta membedakannya dari produk lain dalam persaingan pasar. Penelitian ini bertujuan menelaah struktur visual yang membentuk logo, menginterpretasikan makna denotatif dan konotatif yang muncul, serta menilai sejauh mana logo tersebut mampu merepresentasikan nilai-nilai budaya lokal. Penelitian ini menggunakan metode deskriptif kualitatif dengan memadukan pengamatan visual terhadap logo dan kajian pustaka yang relevan. Hasil analisis menunjukkan bahwa kombinasi warna kuning dan coklat pada logo mampu menimbulkan kesan hangat, manis, dan menggugah selera, sedangkan bentuk tipografi yang melengkung menghadirkan citra tradisional, akrab, dan bernuansa rumahan. Selain itu, penggunaan nama “Saronde” menciptakan hubungan simbolis dengan Pulau Saronde yang terkenal, sehingga memperkuat keterikatan merek terhadap identitas daerah. Secara keseluruhan, temuan penelitian ini menunjukkan bahwa logo tersebut berhasil mengomunikasikan keterkaitan budaya dan citra kuliner yang diusung produk. Meskipun demikian, penelitian ini merekomendasikan adanya pengembangan pada beberapa elemen simbolik dan peningkatan adaptasi visual untuk kebutuhan media digital guna memperkuat daya saing merek.

Surayda, Helen Intania; Dwi Nuryanto, Ahmad; Suwandi, Dedi; Hartono Ilham, Ismoro

DINAMIKA HUKUM 2025 Universitas Stikubank

Perang siber adalah suatu kondisi konflik dengan menggunakan perkembangan teknologi informasi dan komunikas dimana menjadi sebuah fenomena sosial dalam relasi internasional yang menjadi masalah serius bagi bangsa-bangsa di dunia dalam membangun stabilitas internasional. Mmenghadapi variasi bentuk perang siber, dibutuhkan adanya proses pembangunan nasional berbasis keamanan siber/cyber security sebagaimana telah dilakukan oleh beberapa bangsa-bangsa di dunia. Perang siber sesungguhnya merupakan bentuk dari perang dunia ketiga yang sudah terjadi. Kekosongan dalam literatur hukum internasional membuat model serangan siber semakin menunjukkan kesiapannya untuk terlibat dalam konflik bersenjata. Konflik siber, yang melibatkan serangan terhadap sistem komputer dan jaringan digital, menimbulkan pertanyaan kompleks mengenai bagaimana prinsip-prinsip hukum humaniter yang ada dapat diterapkan dalam konteks konflik ini. Menggunakan metode penelitian yuridis normatif (legal  study  research) yang bersifat kualitatif dengan pendekatan perundang-undangan, konseptual dan kasus dari bahan primer dan sekunder. Tantangan HHi dalam mengatur konflik siber mulai dari definisi, pelacakan pelaku, perlindungan masyarakat, sampai penyesuaian hukum dengan teknologi baru. Diperlukan pembaruan hukum, peningkatan kerja sama antar negara, dan penguatan cara penegakan hukum agar perlindungan kemanusiaan tetap terjaga di zaman digital. HHI dapat diterapkan pada konflik siber tetapi perlu adaptasi melalui instrumen baru atau interpretasi progresif sebagaimana Kasus Rusia-Ukraina yang menjadi bukti urgensi penyesuaian hukum.

Abraham, Agustinus

Berkat : Jurnal Pendidikan Agama dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This article explores the spirituality of the bate symbol within the context of the blessing of Catholic church buildings in Tana Toraja as a concrete form of inculturation of the Christian faith into local culture. Originally, bate functioned as a religious symbol in traditional Toraja ceremonies for inaugurating tongkonan (ancestral houses). Over time, however, this symbol has been adopted and reinterpreted in Catholic liturgical celebrations, particularly during church blessing rituals. The study employs a qualitative method using a literature review and applies Paul Ricoeur’s hermeneutical framework, which consists of three stages: the world of the interpreter, the world of the text, and appropriation. The analysis reveals that bate can be understood as a cultural text rich in spiritual meaning. Traditionally, it symbolizes a connection between heaven and earth as well as cosmic power. Within the perspective of Christian inculturation, bate undergoes symbolic reinterpretation, representing values of faith such as the Trinity, the cross, the Eucharist, the Holy Scripture, and Jesus Christ as the mediator of salvation. The incorporation of bate in Catholic liturgy is not merely a cultural adaptation but a tangible manifestation of the encounter between faith and culture, achieved in a contextual and symbolic manner within Torajan society. This study affirms the significance of inculturation in proclaiming the Gospel in a way that is relevant and grounded, without compromising the core essence of Catholic faith. Furthermore, it recommends further research on other local symbols to enrich the dialogue between faith and culture in pastoral contexts.

Ida Lailatin; Febriyanti Febriyanti; Nadifa Nisaul Afni Nailu Fari; Luthfi Rahman

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research discusses the representation of Quranic values in the movie Setetes Embun Cinta Niyala through the Charles Sanders Peirce semiotic approach. Movies as visual media are not only entertainment, but can also be a means of da'wah and moral education. This research aims to reveal how the sign structure (icon, index, symbol) is used to represent Quranic messages, and how the meaning of the sign is interpreted by audience. The method used is descriptive qualitative with observation techniques of scenes in the movie that contain Islamic values. The analysis technique was carried out using the Charles Sanders Peirce Semiotics method. The results of the analysis show that this film explicitly and implicitly displays Quranic messages through visual representations (prayer rugs, prayers, social interactions) and verbal (dialog, quotations of Qur'anic verses). Values such as tawakkal, filial piety, honesty, brotherhood, and sharia restrictions on marriage are displayed by referring to the verses of the Qur'an, which are reinforced through symbolic meaning based on Peirce's theory. This research shows that film can be an effective medium in conveying religious and moral messages, especially when the signs in the film are analyzed in depth through a semiotic approach.

Heppi Malau; Hafif HR; Nursyirwan Nursyirwan

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

Success in a musical performance cannot be separated from the ability of a presenter to bring works in accordance with the art and beauty of music made by a composer. Research with the title Interpretation and Expression of Solis French Horn, Saxophone, Flute, Trumpet in the O Tano Batak Performance in the aspect of sound color. In this study, the authors use the concept of interpretation in the concept of sound color, as well as in wind instruments. The second concept is a visual concept, namely expression. O Tano Batak's work has differences in each part. In compiling the design of the presentation of the music used, namely French Horn, Saxophone, Flute and Trumpet. The techniques for playing each instrument that must be prepared, both ambouchure and fingering techniques in interpreting the demands contained in the musical repertoire and presentation in the form of musical performances to the audience or audience. This writer aims to reveal what abilities should be carried out technically in playing French Horn, Saxophone, Flute, Trumpet in interpreting a musical repertoire with different musical styles and how to present this musical repertoire to the audience in a French Horn Solis performance, Saxophone, Flute, Trumpet accompanied by Combo Band.

Fadhil Mahesa Ali; Tiara Lie Kamilatin; Ervina Suhendar; Muhammad Chairil Abdul Aziz; Fatimah Nur Khilafah +4 more

Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya 2024 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

A film poster functions as a visual communication tool that has an influence on the initial perception of the audience. The elements contained in the poster help the audience understand the message conveyed through a film. This research analyses the movie poster “Exit” using Ferdinand de Saussure's semiotic approach, which divides the sign into two parts, namely signifier and signified. The method used in this research is descriptive qualitative, where this research uses data sources consisting of secondary data and primary data. The researcher describes the elements of the poster in detail, both visual appearance and verbal text, then conducts interpretative analysis. The data obtained were grouped based on the meaning of visual signs, verbal signs, and image signs in the film poster. The results show that the film poster ‘Exit’  is effective in utilising visual elements to provide a clear initial description of the film's theme and attract the audience's attention. The dynamic incorporation of visual elements and the appropriate use of text on this poster successfully communicate the genre, theme, and atmosphere of the film. Thus, this poster not only functions as a promotional tool but also as a medium that shapes the audience's perception of the film.

Farhan Fauzi Hasbi; Fariq Nur Ulya; Abdurrahman Abdurrahman

Jurnal Budi Pekerti Agama Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study explores the fatwa of Sheikh Muhammad Arsyad Al Banjari in the book Sabilal Muhtadin regarding the permissibility of eating haliling (field snails) and the prohibition of eating anak wanyi (bee larvae) with a focus on the health perspective. Sheikh Muhammad Arsyad Al Banjari stated that snails are halal food, while bee larvae are considered haram. This study uses a literature study method to analyze the legal basis and health implications of both types of food. The results of the study indicate that snails can be safely consumed if processed properly, because snails are rich in protein and nutrients, but require special attention in processing to avoid the risk of infection from parasites or bacteria. Conversely, consuming bee larvae can pose health risks such as allergic reactions and dangerous toxins, and can have a negative impact on the bee population and ecosystem. The conclusion of this study emphasizes the importance of understanding fatwas from a health and ethical perspective, as well as the need for education regarding food processing practices that are in accordance with sharia principles and modern health standards.

ayulina, ayulina phitalona

Innovation, Theory & Practice Management Journal 2024 Universitas 17 Agustus 1945 Semarang

Penelitian ini mempunyai tujuan untuk mengkaji pengaruh karakteristik pekerjaan dan keterlibatan kerja terhadap kinerja karyawan PT Samudera Perdana Selaras dengan kepuasan kerja sebagai pemediasi. Kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, sehingga dapat diinterpretasikan bahwa semakin tinggi kepuasan kerja maka semakin baik kinerja karyawan. Karakteristik pekerjaan berpengaruh positif dan signifikan terhadap kinerja karyawan, sehingga dapat diinterpretasikan bahwa semakin sesuai karakteristik pekerjaan maka semakin baik kinerja karyawan. Hasil analisis variabel mediasi dengan menggunakan uji Sobel, menemukan bahwa kepuasan kerja dapat memediasi pengaruh karakteristik pekerjaan terhadap kinerja karyawan. Hal ini membuktikan bahwa kepuasan kerja sebagai variabel mediasi dari pengaruh karakteristik pekerjaan terhadap kinerja karyawan. Hal ini membuktikan bahwa kepuasan kerja tidak disarankan sebagai variabel mediasi dari pengaruh keterlibatan kerja terhadap kinerja karyawan.

Fitriana Yasintha; Nabila Azrilia Syahra; Wismanto Wismanto; Rawdia Tuzahara; Nur Azmi

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

Islam is basically a religion that requires continuous efforts to acquire knowledge. Muslims are obliged to gain knowledge from birth to death. In educating students, educators have an obligation to provide the best possible learning. In this case, educators can imitate the lessons taught by the Prophet. This article aims to describe the obligation to study according to an Islamic perspective in terms of focusing on the hadith of the Prophet regarding the obligation to study. This can be seen in the Al Quran and Hadith, the type of research used in this research is library research. The results of this research are that the teaching and learning process should be related to the characteristics of Prophetic teaching. Be kind to your students, protect them, motivate them, relate events in the learning process, familiarize yourself with dialogue and mental strategies, and maintain anonymity when criticizing or praising students. So that education remains embedded in the minds of students, we need to apply methods that provide good Uswatun Hasana to students    

Manor, Usman

NALAR: Jurnal Pendidikan dan Kebudayaan 2024 Universitas 17 Agustus 1945 Semarang

Pandemi Covid-19 memicu penurunan drastis terhadap kunjungan ke Museum, salah satunya Museum Balla Lompoa di Kabupaten Gowa, Provinsi Sulawesi Selatan. Kondisi tersebut menyebabkan diperlukannya strategi khusus untuk memaksimalkan potensi Museum dan meminimalisir dampak ekonomi, lingkungan, serta sosial terhadap Museum akibat Pandemi Covid-19. Oleh sebab itu, penelitian ini menggunakan metode kualitatif yang diperkuat oleh metode sejarah berupa heuristik, kritik, interpretasi, dan historiografi dengan pengumpulan data melalui wawancara dan studi kepustakaan untuk menemukan strategi khusus dalam membesarkan kembali Museum Balla Lompoa sehingga memiliki dampak ekonomi, lingkungan, dan sosial. Tujuan penelitian adalah mengidentifikasi strategi dalam membesarkan Museum Balla Lompoa untuk mencapai keunggulan daya saing sehingga dapat meminimalisir dampak akibat Pandemi Covid-19. Dengan mengacu pada tujuan penelitian, temuan yang berhasil diungkap dalam penelitian adalah lima komponen yang dapat dijadikan sebagai upaya memaksimalkan potensi Museum, yaitu scope, goals, resources, identifikasi keunggulan daya saing, dan sinergi sehingga mampu menjadi strategi khusus yang dapat membesarkan Museum Balla Lompoa. Kelima elemen tersebut menjadi dasar penerapan strategi Museum, stategi pemasaran ekosistem Museum, dan strategi kebudayaan di wilayah Kabupaten Gowa, Provinsi Sulawesi Selatan.

Saiful Azwar; Wahida Wahyuni; Kurniadi Ilham

Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain 2024 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The work POLA-POLA was inspired by the online game Higgs Domino where the creator was interested in the algorithmic patterns of the game. This game is not only played by teenagers but is also played by children and even the elderly. This game has its own uniqueness, namely that there are boxes where the spin moves from top to bottom so that wins and losses appear in the box. The artist interpreted these boxes in the work POLA-POLA by using six cubes of different sizes and each side has a different color, consisting of red, yellow, green and white. In creating the dance work entitled POLA-OLA, the methods of observation, exploration, improvisation and formation were used. Supporting the work consists of six dancers, namely three male dancers and three female dancers. The POLA-POLA dance work was performed at the Hoerijah Adam Performance Building, Padangpanjang Indonesian Arts Institute. This dance work is presented in the form of a contemporary dance work.

Selvy Dwi Anggraini; Marshanda Dwi Ayu Safira; Monica Eskariani; Eni Nurhayati

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

This research aims to help readers understand the book Self Improvement in the book Is It Bad or Good Habits in interpreting every word that is considered difficult with the aim of making it easier for readers to understand every word conveyed by the author.  So it can also attract other readers to read the Self Improvement book.  The research method used is semantic study and can help readers understand the meaning of each word.  From the research results, there are more than 50 words whose meaning is difficult to understand.  To interpret the meaning of each unsolved word, you can use semantic studies.  This is the main concern of the discussion, of course the meaning of each word needs to be reinterpreted

Intan Masruroh Swastika

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2023 Pusat riset dan Inovasi Nasional

This research was conducted as an effort to obtain a reading material related to thermodynamics so that it can be more easily understood by students or other readers. In conducting research, a researcher needs to follow the rules and regulations that apply so that the results obtained can be said to be valid. This research was conducted using the literature review method, namely by looking for sources that lead to a literature review of the basic concepts of thermodynamics which in this search are very important and much needed. The results of this study are that there are implications or connectedness between the concept of a single particle system and thermodynamics. Single particle systems trapped in a potential well can be explained or understood from a thermodynamic perspective.

Kartini Kartini

Jurnal Budi Pekerti Agama Buddha 2023 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The semantic study of religious texts is becoming increasingly important in understanding the meaning of spiritual teachings in a deep, contextual, and relevant way to current developments. This article aims to analyze the semantic aspects of Buddhist texts, emphasizing the meaning, symbolism, and interpretation of key terms. This study uses a descriptive qualitative approach with a hermeneutic method to examine key concepts such as dukkha, nirvana, and samsara found in classical Buddhist texts, including the Dhammapada, the Lotus Sutra, and the Abhidhamma. The analysis shows that the meaning of terms in Buddhist texts is not static or merely literal, but rather contains symbolic, philosophical, and spiritual dimensions that develop according to cultural, social, and historical contexts. These findings confirm that a semantic approach can enrich the understanding of Buddhist teachings, broaden the horizons of religious interpretation, and bridge the relevance of Buddhist values ​​in modern human life.

Azimah Azzahra; Husna Ibrahim; Nur Rohimah; Shakira Fadla Nasution; Zulfa Zakiyyah

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2023 Pusat Riset dan Inovasi Nasional

Kata ‘menyimak’ dalam bahasa Indonesia memiliki kemiripan makna dengan ‘mendengar’ atau ‘mendengarkan’. Oleh karena itu, kedua kata tersebut sering menimbulkan kerancuan pemahaman. Menyimak mempunyai arti menangkap suatu bunyi dengan telinga. Namun, mendengarkan dilakukan secara kebetulan dan tidak direncanakan. Menyimak berarti memperhatikan baik-baik apa yang diucapkan atau dibaca orang. Akan tetapi, mendengarkan merupakan menangkap bunyi dengan sungguh-sungguh. Contohnya pada anak sekolah yang lagi belajar dan anak yang sedang membangunkan temannya karena ada gempa. Menyimak merupakan kegiatan keterampilan berbahasa mencakup kegiatan mendengarkan bunyi bahasa, mengidentifikasi, menginterpretasikan, dan mereaksi bunyi bahasa atas makna yang terkandung di dalamnya. Dengan pengertian lain menyimak berarti kemampuan memahami pesan yang disampaikan melalui bahasa lisan. Berbicara dan menyimak sangatlah berhubungan, terutama dalam proses komunikasi, saling tukar informasi, saling bergantian peran, dan saling memahami apa yang dikatakan oleh lawannya. Oleh karena itu menyimak dapat dikatakan sebagai kegiatan berbagasa reseptif dalam suatu kegiatan bercakap-cakap dengan medium audio atau visual. Misalnya pada saat khutbah jumat dan mendengarkan pengumuman di stasiun atau bandar udara. Kegiatan menyimak dilakukan oleh seseorang dengan bunyi bahasa sebagai sasarannya, sedangkan mendengarkan sasarannya dapat berupa bunyi apa saja. Selain itu menyimak dilakukan dengan sengaja, terencana dan ada usaha untuk memahami atau menikmati apa yang disimak dan ada tanggapan setelahnya, sedangkan mendengarkan dilakukan dengan bisa sengaja  dan tidak serta tidak ada usaha untuk memahami apa yang didengar.  

Nadiva Putri Maulidya; Eny Purwaningsih

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

Riset disini berguna menganalisa dampak profitabilitas, likuiditas, dan tingkat utang pada penghindaran pajak. Populasi riset disini mencakup entitas manufaktur sub sektor aneka industri tercatat diBursa Efek Indonesia periode 2016-2020. Metode penyusunan sampelnya memakai purposive sampling, maka didapat sampelnya riset ini sejumlah 55 data. Teknik riset memakai analisa regresi linier berganda, pengujian F serta pengujian t. Temuan pengujian F menginterpretasikan profitabilitas, likuiditas, dan tingkat utang berdampak simultan pada penghindaran pajak. Secara parsial profitabilitas tidak berdampak pada penghindaran pajak, likuiditas dan tingkat utang berdampak positif pada penghindaran pajak. Koefisien determinasi (R2) riset ini sebesar 16,5%. Temuan ini menunjukkan rata-ratanya entitas manufaktur sub sektor aneka industri menjalankan penghindaran pajak sebesar 26,4% yang dapat dilihat berdasarkan analisis deskriptifnya.

Aprilia Fuji Lestari; Adrainy P.; Raden Roro Aulia R.

Jurnal Riset Rumpun Ilmu Bahasa 2023 Pusat riset dan Inovasi Nasional

This study aims to explore the meaning contained in the song entitled "Ragu Semesta" composed by Isyana Sarasvati from her third album "LEXICON" which was released on November 29, 2019. One of the Indonesian singers, Isyana Sarasvati, born on May 2, 1993. "LEXICON" which is the third album from Isyana Sarasvati attracted attention for showing Isyana's true identity. Isyana's identity is the music that she really liked and admired from a long time ago, classical music. The song "ragu Semester" has varied parts with arrangements with beautiful dynamics and describes the patience of the universe that is never undeniable. The lyrics of the song "Ragu Semesta" are not only related to romance with someone, but it's also about calling yourself a decision-making in life. The methods used to analyze data use a qualitative descriptive method, which is a method that is described by words or sentences separated by categories to obtain conclusions. The expected result of this research is to be able to understand the meaning of describing and expressing the poet's feelings in the reality of life, which cannot escape uncertainty, especially in the search for identity and saturation when undergoing an unhealthy relationship.