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Menampilkan 161–170 dari 493 artikel
Reconstruction of Regional Government Authority in Mining Management Post Law No. 23 of 2014: Legal Review Based on Hans Kelsen's Theory
International Journal of Law, Crime and Justice
Vol 2
, No 2
(2025)
This article examines the shift in local government authority over mineral and coal mining management following the enactment of Law Number 23 of 2014 on Regional Government. The transfer of authority from regency/city governments to provincial and central governments has created normative disharmony between the Regional Government Law and the Mining Law, resulting in legal uncertainty at the implementation level. Using a normative juridical approach and Hans Kelsen’s theory of the hierarchy of...
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Seminar Membangun Dasar Kreatif Sejak Dini
Elva M. Sumirat
; Sri Yulita Sa'ban
; Nurhasana J. Monomo
; Riyanti Latama
; Riska Riska
; Nur Andini Jois
; Agiska Katili
Jurnal Pengabdian kepada Masyarakat
Vol 2
, No 2
(2025)
Creativity in early childhood is a crucial foundation for children’s cognitive and social development. This article examines how various play activities can serve as effective media to build creativity in early childhood. The research method used a quasi-experimental design with a pretest-posttest control group involving children aged 4–6 years in early childhood education settings. The results show that constructive play, role-playing, and outdoor play activities significantly enhance children’...
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Makna Filosofis Panjang Tong Dipotong Pondok Tong Disambung sebagai Prinsip Budaya Kampung Adat Cikondang
Putri Ardila
; Dirham Alkayyisa Tayyara Tazkia
; Gadies Reva Dhea M
; Ghea Amanda Cahaya Puspa
; Syalaisya Namira
; Mamat Supriatna
; Aam Imaduddin
Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya
Vol 3
, No 3
(2025)
In an effort to understand the richness of local culture that continues to survive amid the tides of changing times, this study examines the philosophical meaning of the traditional expression Panjang Tong Dipotong, Pondok Tong Disambung as a foundational value in cultural preservation in the Cikondang Indigenous Village. This research aims to reveal how this philosophy is applied in the daily lives of the community and its role in maintaining cultural continuity. The study was conducted using a...
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Pengaruh Pergantian CEO terhadap Manajemen Laba dengan Komisaris Independen sebagai Variabel Moderasi
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 3
(2025)
This study aims to examine the impact of CEO turnover on earnings management in non-financial companies listed on the Indonesia Stock Exchange (BEI) during the period of 2018–2023, with independent commissioners as a moderating variable. Multiple linear regression is used as the model, and the results show that CEO turnover has a significant negative impact on earnings management, where the new CEO tends to engage in earnings management through Big Bath Accounting to improve future performance....
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Implementasi Benchmarking Tingkatkan Daya Saing dengan Memetakan Keunggulan Industri Lain
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 2
(2025)
Inter industry benchmarking has become an important strategy for comanies to improve their competitiveness by mapping the advantages of other sectors. This research addresses the implementation of benchmarking as a transformative tool that allows companies to learn from best practices beyond the traditional boundaries of their industry. With a qualitative descriptive approach, this research explores the latest literature as well as real case studies of Indonesian companies such as PT. Astra Inte...
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The Influence of Social and Parental Economic Conditions on Students' Motivation to Pursue Higher Education
International Journal of Educational Development
Vol 2
, No 3
(2025)
The purpose of this study was to determine (1) the influence of social conditions on the motivation to continue education to college for class XII students at SMA Negeri I Lolak (2) the influence of people's economy on the motivation to continue education to college for class XII students at SMA Negeri 1 Lolak (3) the influence of social conditions and parents' economy on the motivation to continue education to college for class XII students at SMA Negeri 1 Lolak. This study uses a quantitative...
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Membangun Fondasi Sains Sejak Dini untuk Mencetak Generasi Berpikir Kritis dan Inovatif
Elva M. Sumirat
; Nurafni Surianti Haring
; Gatmawati Otoluwa
; Nur Amna Widya Ningsih
; Indriani Indriani
Jurnal Pengabdian dan Perubahan Sosial
Vol 2
, No 2
(2025)
Early science education has a strategic role in forming critical and innovative thinking patterns in children as a provision to face challenges in the era of globalization and technological advancement. However, the implementation of the scientific approach at the early childhood education (PAUD) and elementary school levels still faces various obstacles, such as limited teacher knowledge, lack of contextual learning facilities, and teaching methods that tend to be one-way. In fact, childhood is...
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Manajemen Sarana dan Prasarana dalam Menunjang Proses Pembelajaran Geografi Studi Kasus : SMAN 2 Tanjung Morawa
Romauli Situmorang
; Dwidya Nuari
; Mira Susila Warni
; Ruth Sahana Manalu
; Egi Ateta Barus
; Eni Yuniastuti
Jurnal Penelitian Manajemen dan Inovasi Riset
Vol 3
, No 3
(2025)
The management of educational facilities and infrastructure is a process of organizing all facilities to ensure that the educational process in an educational institution can take place effectively and efficiently. The purpose of this study is to determine the management of facilities and infrastructure used to support the learning process in the Geography subject at SMAN 2 Tanjung Morawa. This research uses a qualitative approach. The population and sample in this study are the Head of Faciliti...
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Analisis Keputusan Pembelian Konsumen saat Live Shopping pada Platform TikTok Produk Fashion
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 2
(2025)
The strengthening of the digital ecosystem has changed the way people make purchasing decisions. This study aims to analyze consumer purchasing decisions in live shopping on the TikTok platform for fashion products. The study was conducted using a descriptive qualitative approach. The research data was sourced from digital searches and observations. The results of the study indicate that consumer purchasing decisions in live shopping on TikTok are influenced by several key factors, namely seller...
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Analisis Lingkungan Eksternal pada Faktor Faktor Kunci yang Perlu Diperhatikan
Mohamad Afrizal Miradji
; Fitri Novita Putri Kirana
; Nabilla Natcjwa Amanda
; Nurul Fitrianingtyas
; Tania Eka Sabrina
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 2
, No 2
(2025)
The external environment consists of various factors outside the organization that influence performance and the strategic decision-making process. These factors include economic, social, political, legal, technological and competitive aspects that continue to develop. Therefore, organizations need to analyze and understand the external environment in order to recognize opportunities that can be utilized and anticipate potential threats. Through a comprehensive analysis, organizations can formul...
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