Jurnal Universitas Tidar
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THE INFLUENCE OF DEFERRED TAX EXPENSE, CAPITAL INTENSITY, LEVERAGE, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS
Get PDFThe objective of this research is to determine how tax aggressiveness is affected by factors like as leverage, deferred tax cost, capital intensity, and corporate social responsibility (CSR). The sample group for this study consists of manufacturing businesses that will be trading on the Indonesia Stock Exchange (IDX) between 2019 and 2021. The 78 firms that made up the sample were researched over a period of three years using secondary data derived from financial and annual reports as well as purposeful sampling approaches. Multiple linear regression is the method used for analysis. According to the findings, tax aggressiveness is negatively affected by capital intensity and CSR. Leverage has a positive effect on tax aggressiveness. Then, deferred tax expense has no effect on tax aggressiveness
Employee Engagement Strategy in the Human Capital Directorate (Study Case : Bank X)
Get PDFCompanies need to manage Human Resources (HR) well, so that companies can create good and competent employees. One way is to develop the right employee engagement strategy. This study aims to determine the employee engagement strategy in the human capital directorate of Bank X that is successful in increasing employee engagement. The method used in this research is descriptive qualitative. Data collection techniques using interviews, documentation, and triangulation methods. Data analysis used in this research is data reduction, data presentation, and conclusion dra wing. The sources in this study involved five sources consisting of four employees with manager and staff positions along with one employee with a head division position. The results showed that the implementation of employee engagement strategies in the human capital directorate is divided into five dimensions, namely organization, leadership, team members, work and individuals. However, there are obstacles in implementing employee engagement strategies in the human capital directorate of Bank X, namely due to ineffective communication and employee mindset
PENINGKATAN KUALITAS AIR DENGAN BIOBALL PADA INSTALASI PENGOLAHAN AIR SUNGAI
No full textTekanan pada ketersediaan air bersih mengalami tantangan yang berat. Krisis air bersih di Pulau Jawa diprediksi terjadi pada tahun 2040. Instalasi pengolahan air sungai dengan teknik filtrasi dapat dilakukan untuk mengatasi masalah tersebut. Teknik filtrasi yang sering digunakan adalah filter pasir, dengan kekurangan memerlukan biaya yang tinggi dan debit yang keluar kecil. Dengan penggunaan biofilter media bioball dapat memberikan kualitas air yang lebih baik, biaya yang lebih terjangkau dan debit keluar lebih besar. Variasi debit dan kontak waktu ditentukan dengan rancangan percobaan yang dirancang sesuai dalam bak chamber berukuran 2,016 m3 dengan ketebalan media filter yang maksimal sesuai dengan tinggi bak chamber. Hasil dari penelitian menunjukkan bahwa sebelum treatment filtrasi indeks pencemaran Sungai Kalibening terhadap kandungan Coliform tergolong pencemaran berat. Setelah treatment filtrasi hasil dari nilai efisiensi penyisihan Coliform sebesar 100% dengan indeks pencemaran tergolong memenuhi standar baku mutu. Kenaikan efisiensi penyisihan Coliform berbanding lurus dengan waktu kontak, tetapi berbanding terbalik dengan debit
Peran Pembelajaran Pantun dalam Penguatan Karakter Santun Era Digital
Get PDFPantun is a classic work of Indonesian literature that still exists today. The didactic values contained in it are still relevant to the times, especially as a strengthening of polite character for the younger generation. As an adaptation and modernization effort, pantun learning can be done by utilizing technology. This research aims to describe (1) the value of polite character in pantun and (2) the form of digital-based pantun learning. The research was conducted descriptively-qualitatively. Data collection was done through observation, interview, and literature study. The research data is in the form of verbal information about pantun obtained from literature review, as well as observation and interview notes. The results showed that through pantun, students can communicate politely, namely when greeting, conveying motivational messages, and giving advice or suggestions among peers. Students showed high enthusiasm when participating in digital-based pantun learning. All students were able to write and display their works according to the stimulus given by the teacher
Strata Norma Dalam “Karya Cipta Puisi Anak” Karya Murid SDN Banyudono 2
Get PDFResearch on children\u27s literature is still rare because children\u27s literature is not given enough attention. Whereas through children\u27s literature it can increase children\u27s imagination which affects the development of children\u27s abilities. The purpose of this study is to analyze five poems by elementary school children using Roman Ingarden\u27s norm strata approach. This research uses descriptive qualitative method with text analysis. The data source is the poetry collection book "Karya Cipta Puisi Anak" by students of SDN Banyudono 2. The results show that although children\u27s poetry is simple, it still has various layers or norm strata that can be explored. Many children\u27s poems use regular rhymes and themes of residence, natural beauty, or family. The objects used in the poems are also close to children so that the phenomena created are also about life in a child\u27s perspective. Some children\u27s poems can also be further researched for their meaning
Implementation of an E-Module on The Diversity of Living Things to Enhance Critical Thinking Skills and Learning Independence
Get PDFCritical thinking is important because it enables individuals to analyze information objectively, make well-reasoned decisions, and solve problems effectively. But, it is a decline in international learning outcomes due to the pandemic. The aim of this research is to analyze the effect of using an e-module on the diversity of living things to enhance students\u27 critical thinking skills and learning independence. The research design used was quasi-experimental with a nonequivalent control group design. Two groups with a total of 74 students were selected for this study using purposive sampling. The instruments used in this research included a written test to assess critical thinking skills and a questionnaire to evaluate learning independence. The data analysis conducted included an independent samples t-test and an n-gain test. Based on the results of an independent samples t-test, there is a significant difference between the two groups in students\u27 critical thinking skills and learning independence. N-gain tests also support these findings, with critical thinking skills scores of 0.60 in the experimental class and 0.57 in the control class. Additionally, learning independence scores were 0.78 for the experimental class and 0.36 for the control class. It can be concluded that there is a significant positive effect of using the e-module on the diversity of living things to enhance students\u27 critical thinking skills and learning independence
THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIAN MANUFACTURING COMPANIES
Get PDFThis study aims to examine the disclosure of corporate social responsibility in manufacturing companies in Indonesia as influenced by the diversity of the company\u27s board of directors and board of commissioners. A total of 142 manufacturing companies listed on the IDX from 2017- 2021 became the population of this study. Purposive sampling was used in sample selection, resulting in a research sample of 42 companies. During the 5 (five) years of observation, 210 observations were obtained. The results showed that gender diversity characterized by the presence of women on the company\u27s board had a negative effect on corporate social responsibility disclosure, age diversity characterized by the presence of a young board on the company\u27s board had no effect on corporate social responsibility disclosure, and the diversity of the company\u27s board education background with management and business education had a positive effect on corporate social responsibility disclosure
THE INFLUENCE OF ZAKAT UNDERSTANDING, TRANSPARENCY, AND ACCOUNTABILITY ON THE INTEREST OF MUZAKKI IN PAYING ZAKAT IN LAZISMU KEBUMEN REGENCY
Get PDFThis research aims to analyze the influence of zakat understanding, transparency, and accountability on muzakki\u27s interest in paying zakat at LazisMu Kebumen Regency. This research includes quantitative research which is used to determine interest in paying zakat. Data was collected in this research by distributing questionnaires to 100 muzakki using a non-probability sampling method with a purposive sampling technique. Data analysis was carried out using a multiple linear regression approach. The results of the analysis show that zakat understanding and accountability have a positive effect on muzakki’s interest in paying zakat in LazisMu Kebumen Regency. Meanwhile, transparency does not have a significant effect on muzakki’s interest in paying zakat in LazisMu Kebumen Regency
FLEXIBLE WORKING ARRANGEMENT: DOES REALLY GIVE JOB SATISFACTION TOWARD EMPLOYEE?
Get PDFThis study aims to examine the impact of Flexible Working Arrangement (FWA) on employee job satisfaction with wellbeing as a mediating variable. Data processing techniques used SMART PLS 3.0, with mediation testing based on Hayes\u27 process. The total number of respondents in this study was 108. The results of the study revealed that FWA does not have a direct influence on employee job satisfaction. However, after the mediation process, FWA does have an impact on job satisfaction through employee wellbeing. Based on this, the practical implication is that companies need to pay attention to the limitations of working hours and workload to ensure that flexible working hours do not make employees feel like they are working endlessly with unlimited time, so that employee wellbeing can be maintained, and job satisfaction can be achieved
DETERMINING THE DEMAND FOR MSME CREDIT THROUGH MACROPRUDENTIAL INCENTIVE POLICIES AS AN ECONOMIC RECOVERY EFFORT
Get PDFA bank is a financial institution that plays an important role in maintaining economic stability, supporting economic growth and facilitating financial activities. One of the efforts made by the banking sector is to channel credit to Micro, Small and Medium Enterprises (MSMEs) so that they can develop. This study aims to see how the influence of Non Performing Loan (NPL), Lending Interest Rate, Inflation and Macroprudential Incentive Policy on MSME credit demand in Indonesia. The research period is from 2018 to 2022. This research was conducted using secondary data obtained from the Central Bureau of Statistics, Bank Indonesia and the Financial Services Authority. The data analysis technique used is multiple linear regression. The results of this study indicate that the Non Performing Loan (NPL) variable has no significant effect on MSME loan demand in Indonesia, while the loan interest rate variable has a negative and significant effect on MSME loan demand in Indonesia and the inflation variable and macroprudential incentive policies have a significant effect on MSME loan demand in Indonesia. The conclusion is that the existence of Macroprudential Incentive Policy can increase the demand for MSME loans in Indonesia, this can have an impact on national economic growth