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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR PERTANIAN YANG TERDAFTAR TAHUN 2017 SAMPAI DENGAN 2021 DI BURSA EFEK INDONESIA
Get PDFThese studies aim to examine and analyze effect of corporated social responsibilities on tax evasion in agricultural sector company list from 2017 to 2021 on Indonesian Stock Exchange. The data collections method uses in these researched is secondaries data collections where data is quantitatives in forms of financial report access through IDX\u27s official’s website, namely www.idx.co.id. The sampling methods in these studies use SPSS 26 measuring instrument with following criteria: (1) The total population of agricultural company listed on IDX (2) The numbers of companies that meet requirements as a sample is in accordance with GRI measurement standards. These studies use a population of 35 agricultural company listed on IDX in 2017-2021. These studies were tested using data analysis methods including descriptive analysis test, classic assumption test, hypothesis test, coefficient of determination test, and multiple linear regression analysis. The results of these studies showed that significance for effect of corporated social responsibilities on tax evasion was 0.021 < 0.05 and value of t (count) 2,362 > t (table) 1.992 so it can be concluding that Ho1 is rejected and Ha1 is accepted, meaning that it has a negative effect on significance corporated social responsibilities towards tax avoidance. It is known that significance of effect of leveraged on tax evasion is 0,597 > 0.05 and value of t (count) 0,531 < t (table) is 1.992 so that it can be conclude that Ho2 is accepted and Ha2 is rejected, which means that there is no influence of leveraged on tax evasion. It is known that significance value for influence of corporated social responsibilities and leveraged on tax evasion is 0.050 < 0.05 and F value (count) 3.146 > F value (table) 3.119 so it can be concluding that there is an influence of corporated social responsibilities, leveraged has an effect on tax evasion.
Keywords: Tax Avoidance, Corporated Social Responsibilities, Leveraged
 
Didactic Intralingual Dubbing of Vertical Videos for EFL Learners: A Didactic Proposal
Get PDFThis paper is focused on the development of a didactic proposal for English students in the Basque Country. Specifically for students in the 1st year of Bachillerato with Spanish and Basque as their L1 and English as their L2 which aims to improve their communication skills, especially oral abilities and pronunciation, through the use of didactic dubbing. This proposal is framed within a project-based learning (PBL), in which the final project is the creation of a vertical video dubbed in English. For this purpose, six sessions have been designed with different group activities that will culminate with the presentation of the video. This didactic unit revolves around social networks and seeks to meet the requirements of current regulations in terms of objectives, contents, competences and evaluation criteria. In addition, transversal elements such as the appropriate use of social networks, fears or interpersonal relationships are worked on. The use of videos in vertical format meets the increasing demand for creating content in this format that adapts to the new mobile devices
Teaching English Writing for Primary Students: Constructivism Views
Get PDF As one of the productive skills, writing is highly required to be mastered by English as foreign language. Moreover, communication can be occurred not only in spoken form but also in written form. In creating good learning atmosphere for the students, teachers try to use the most appropriate approach to aim the learning goals, especially in mastering the writing skill. Constructivism approach is commonly used by teachers to enhance it. The implement of constructivism in teaching writing emphasize on students’ activity in building knowledge, interacting with others, constructing ideas, presenting critical thinking and collaboration. Those elements from constructivism are also integrated use teaching method that has been implemented by the teachers. However, teaching writing for primary students level is challenging in many context. Therefore, this article presents a closer look of the constructivism views for teaching primary students’ English writing. The implication from this article is hoped to be used as the supplementary information for primary teachers and other researchers on similar topic in teaching writing using constructivism approach.Sebagai salah satu keterampilan produktif, menulis sangat diperlukan untuk dikuasai oleh pembelajar bahasa Inggris sebagai bahasa asing. Selain itu, komunikasi dapat terjadi tidak hanya dalam bentuk lisan tetapi juga dalam bentuk tulisan. Dalam menciptakan suasana belajar yang baik bagi siswa, guru berusaha menggunakan pendekatan yang paling tepat untuk mencapai tujuan pembelajaran, terutama dalam menguasai keterampilan menulis. Pendekatan konstruktivisme umumnya digunakan oleh guru untuk meningkatkan hal ini. Penerapan konstruktivisme dalam pengajaran menulis menekankan pada aktivitas siswa dalam membangun pengetahuan, berinteraksi dengan orang lain, membangun ide, menyajikan pemikiran kritis, dan kolaborasi. Elemen-elemen tersebut dari konstruktivisme juga diintegrasikan menggunakan metode pengajaran yang telah diterapkan oleh para guru. Namun, mengajar menulis untuk tingkat siswa sekolah dasar menantang dalam banyak konteks. Oleh karena itu, artikel ini menyajikan pandangan lebih dekat tentang konstruktivisme untuk pengajaran menulis bahasa Inggris siswa sekolah dasar. Implikasi dari artikel ini diharapkan dapat digunakan sebagai informasi tambahan bagi guru sekolah dasar dan peneliti lainnya tentang topik serupa dalam pengajaran menulis menggunakan pendekatan konstruktivisme
HEDGING ANALYSIS: BELT AND ROAD INITIATIVE – ASEAN COOPRTATION IN IMPLEMENTING MASTER PLAN ON ASEAN CONNECTIVITY 2025
Get PDFThis study examines cooperation between Indonesia ASEAN through ambitious program that initiated by China, Belt and Road Initiative (BRI). ASEAN and China improved their economy relation in this recent decade with result ASEAN became China’s close trade partner and vice versa. In this several economy cooperation, both countries are still confronted to disputes in other sector, for instance in exploration in dispute area of China and ASEAN. Therefore, this study exerts to disclose how Hedging explain relation between ASEAN and China continuing simultaneously in the middle of interest friction.
 
MANAGING DISAPPOINTMENT: REGIME SURVIVAL AND THE NORMALIZATION OF INDONESIA-UNITED STATES RELATIONS 1957-1958
Get PDFThis paper examines Indonesia’s policy response during the outbreak of the rebellion of the Revolutionary Government of the Republic of Indonesia (PRRI) and the Universal Struggle Charter (Permesta) and the involvement of the United States in it. By using the omnibalancing theory, this paper aims to investigate more deeply Indonesia’s contradictory responses, which have been given special attention in previous studies. This study uses the historical study method which consist of four stages, namely heuristics, criticism, interpretation, and historiography. This study shows that the normalization path taken by Indonesia after the US involvement in the PRRI/Permesta rebellion was a tactical strategy made to ensure regime survival which was being hit by a crisis of legitimacy and threatened by state disintegration. Omnibalancing is carried out in two ways, i.e. internal balancing in the form of eradicating PRRI/Permesta elements and rearranging the political system to create Guided Democracy and external balancing in the form of normalizing relations with the United States after its intervention is publicly known. Sukarno’s omnibalancing regime then succeeded in ensuring the survival of government in power and annihilating the PRRI/Permesta while also maintaining relations with the United States
Penyuluhan Pentingnya Pendidikan Karakter Kristiani bagi Generasi Milenial di HKBP Rawamangun Jakarta Timur
Get PDFOrang dewasa iman memiliki tanggung jawab untuk membekali generasi muda dengan kekuatan karakter untuk menjadi individu yang berbeda. Hal ini dapat dilakukan dengan membantu mereka memahami arti pilihan dalam iman, memupuk keyakinan yang benar dalam Allah, dan memberikan teladan yang baik. Pendidikan karakter bertujuan untuk membentuk dan mengembangkan nilai-nilai positif pada individu, seperti kejujuran, keberanian, dan tanggung jawab. Dalam konteks generasi milenia, pendidikan karakter dapat membantu embentuk karakter yang mandiri, kreatif, dan inovatif dalam menghadapi perubahan yang cepat dan kompleks. Generasi milenia memiliki karakteristik yang berbeda dengan generasi sebelumnya. Pendidikan karakter yang baik dapat membantu mereka untuk lebih fokus, sabar, dan bertanggung jawab dalam menghadapi tantangan dan mencapai tujuan hidup mereka. Kebutuhan di HKBP Rawamangun, pendidikan karakter sangat penting bagi generasi milenia di Geteja HKBP Rawamangun. Melalui pendidikan karakter yang baik, generasi milenia dapat membentuk karakter yang positif, mandiri, dan terbuka terhadap perubahan. Pendidikan karakter merupakan investasi penting bagi masa depan generasi milenial Kristen di Gereja HKBP Rawamangun. Dengan pendidikan karakter yang baik, mereka dapat menjadi individu yang beriman, bermoral, dan bertanggung jawab, serta mampu menghadapi tantangan masa depan dengan lebih baik dan meraih keberhasilan dalam kehidupan.
Kata Kunci: Pendidikan Karakter, Remaja Kristen, Generasi Milenia
Penyuluhan dan Pelatihan Budidaya Jamur Tiram untuk Mengurangi Penyebaran Hama Trichoderma sp. di Oemah Jamur, Tangerang
Get PDFPengabdian kepada Masyarakat (PkM) diadakan sebagai solusi untuk masalah pengusaha Oemah Jamur di Tangerang, di Perumahan Aster 3, Jalan Cendana 2 Blok A 6/28. Berdasarkan analisis situasi, permasalahan yang dihadapi mitra adalah jamur Trichoderma sp. yang tumbuh bersama dengan jamur tiram sehingga dapat menyebabkan kerugian. Kegiatan PkM ini dilakukan dengan tujuan untuk melakukan penyuluhan dan pelatihan tentang budidaya jamur tiram untuk mengurangi penyebaran hama Trichoderma sp. dengan melakukan budidaya di ruangan menggunakan Air Conditioner (AC). Metode pelaksanaan PkM adalah ceramah dan pelatihan. Durasi waktu kegiatan PkM adalah 12 bulan yang terdiri atas empat tahapan yaitu: 1) persiapan, 2) penyuluhan, 3) pendampingan, dan 4) evaluasi. Hasil evaluasi menunjukkan keberhasilan kegiatan PkM yang dilihat dari pertanyaan yang diberikan. Mitra PkM dapat memahami penyebab terjadinya serangan hama Trichoderma pada jamur tiram, mengetahui cara budidaya jamur tiram menggunakan ruangan ber AC, serta memiliki niat yang sangat tinggi untuk mempraktikan pemaparan materi yang sudah dijelaskan oleh pembicara
Re-Layout Lantai 1 dan Ruang Lurah Pada Gedung Kantor Kelurahan Kramatjati Jakarta Timur
No full textABSTRACT
Comfort in the subdistrict office is an important factor in creating a productive work environment and supporting optimal public service performance. The subdistrict office is an entity that functions as a representation of the local government that is directly related to the needs of the community. Therefore, the comfort of the subdistrict office is crucial because it has the potential to improve the quality of public services, strengthen the relationship between the government and residents, and support employee welfare. Currently, the decreasing number of office employees has caused the Kramatjati Subdistrict Office to be too overloaded in accommodating activities and as a result of the office usage schedule, the Kramatjati Sucdistrict Office seems not to be optimally utilized, so it is necessary to redesign or re-design several rooms in the Kramatjati Subdistrict Office. so that it is more aesthetic and comfortable and more organized so that it can increase comfort in carrying out activities in the office. Therefore, the solution to the problem that was carried out was the Re-layout program for the 1st Floor and Subdistrict Head Room in the Kramat Jati Subdistrict Building. In this Collaboration Program, the UKI Architecture Study Program was asked for assistance from partners to provide design proposals for the Re-layout for the 1st Floor and Subdistrict Head Room. This activity involves lecturers and students of the Architecture Study Program, Faculty of Engineering, Indonesian Christian University as an effort to contribute to society in the field of architectural science.
Keywords: re-layout, subdistrict head’s room, Subdistrict Office Building, Kramatjati.
ABSTRAK
Kenyamanan di kantor kelurahan merupakan faktor penting dalam menciptakan lingkungan kerja yang produktif dan mendukung kinerja pelayanan publik yang optimal. Kantor kelurahan merupakan entitas yang berfungsi sebagai representasi pemerintah setempat yang langsung berhubungan dengan kebutuhan masyarakat. Oleh karena itu, kenyamanan kantor kelurahan menjadi krusial karena berpotensi untuk meningkatkan kualitas layanan publik, memperkuat hubungan antara pemerintah dengan warga, serta mendukung kesejahteraan pegawai. Saat ini semakin berkurangnya pegawai kantor menyebabkan Kantor Kelurahan Kramatjati terlalu berlebih daya tampungnya dalam mewadahi aktivitas dan akibat jadwal pemakaian kantor yang menyebabkan Kantor Kelurahan Kramatjati terkesan tidak dimanfaatkan dengan optimal, sehingga perlu dilakukan redesain atau perancangan kembali beberapa ruangan pada Kantor Kelurahan Kramatjati. sehingga lebih estetis dan nyaman serta lebih tertata sehingga dapat meningkatkan kenyamanan dalam berkegiatan di dalam kantor tersebut. Oleh karena itu solusi permasalahan yang dilakukan adalah program Re-layout Lantai 1 Dan Ruang Lurah Pada Gedung Kelurahan Kramat Jati. Pada Program Kerja Sama ini Program Studi Arsitektur UKI diminta bantuan pihak mitra untuk memberikan usulan desain Re-layout lantai 1 dan Ruang Lurah. Kegiatan ini melibatkan dosen dan mahasiswa Program Studi Arsitektur Fakultas Teknik Universitas Kristen Indonesia sebagai upaya sumbangsih kepada masyarakat dalam bidang ilmu arsitektur
Kata kunci: re-layout, ruang lurah, Gedung Kantor Kelurahan, Kramatjat
Pendampingan Pengembangan Komponen Instrument Terpadu (KIT) Fisika Terbang untuk SMK Penerbangan
Get PDFThe lack of adequate physics laboratory facilities for conducting flight physics practicums in Aviation Vocational High Schools has been a significant obstacle in the learning process. Due to these limitations, students\u27 understanding of the physics concepts underlying aviation principles has been suboptimal. To address this issue, community service activities have focused on enhancing the capacity of teachers at Gutama Aviation Vocational High School to design and implement physics practicums. Through the creation and utilization of Integrated Instrument Kits (KIT) for flight physics, it is hoped that teachers can provide more concrete and engaging learning experiences for students. With the successful development of 5 KITs, teachers now have the skills to design a variety of practical activities that meet the needs of their students. Additionally, the provided mentorship has equipped teachers with a deep understanding of physics concepts relevant to the aviation industry. It is hoped that the success of this activity can improve the quality of physics education at Gutama Aviation Vocational High School, encourage teachers to be more innovative in developing additional KITs, and prepare graduates who are more competent in the field of aviation.Keterbatasan fasilitas laboratorium fisika yang memadai dalam pelaksanaan praktikum fisika terbang di SMK Penerbangan merupakan salah satu hambatan dalam proses pembelajaran. Karena keterbatasan ini, pemahaman siswa terhadap konsep-konsep fisika yang mendasari prinsip-prinsip penerbangan menjadi kurang optimal. Untuk mengatasi permasalahan ini, kegiatan pengabdian masyarakat difokuskan pada peningkatan kapasitas guru SMK Penerbangan Gutama dalam merancang dan melaksanakan praktikum fisika. Melalui pembuatan dan pemanfaatan Komponen Instrumen Terpadu (KIT) fisika terbang, diharapkan guru dapat memberikan pengalaman belajar yang lebih konkret dan menarik bagi siswa. Dengan adanya 5 KIT yang telah berhasil dikembangkan, guru-guru kini memiliki bekal keterampilan untuk merancang kegiatan praktikum yang variatif dan sesuai dengan kebutuhan pembelajaran. Selain itu, pendampingan yang diberikan juga telah membekali guru dengan pengetahuan mendalam tentang konsep-konsep fisika yang relevan dengan dunia penerbangan. Diharapkan, keberhasilan kegiatan ini dapat meningkatkan kualitas pembelajaran fisika di SMK Penerbangan Gutama, mendorong semangat inovasi guru dalam mengembangkan lebih banyak KIT, serta mempersiapkan lulusan yang lebih kompeten di bidang penerbangan
ANALYSIS TYPES OF DEIXIS IN THE SPEECH TAYLOR SWIFT AT NEW YORK UNIVERSITY 2022
Get PDFThis research aims to analyze the types of deixis in Taylor Swift\u27s speech at New York University in 2022. Using a descriptive qualitative approach, this research highlights the use of deixis in the context of public speeches and how deixis plays a role in interpreting contextual meaning in conversation. Through deictic analysis based on Levinson\u27s theory of deixis, this research identifies personal, place, time, social and discursive deixis in the speech. Data was obtained from the transcript of Taylor Swift\u27s speech and analyzed to understand the contextual meaning conveyed. The research results show that deixis plays an important role in conveying rich meaning in discourse. By using secondary data and simple random sampling techniques, this research succeeded in identifying 30 deixis in the speech. The implications of this research are to provide a deeper understanding of the use of deixis in the context of public speech and provide a basis for further research in the field of pragmatics