E-Jurnal Universitas Swadaya Gunung Jati
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LOCAL WISDOM IN SURAKARTA VILLAGE FOLKLORE AT CIREBON REGENCY
No full textLocal wisdom is known as an expression of the symbolism of a place or region that can be differentiated from other regions. In this case, local wisdom can be identified by tracing a region\u27s folklore or oral traditions. This study examines the folklore of Surakarta Village in Cirebon Regency to find a form oflocal wisdom to improve cultural literacy. This research is descriptive research with an ethnographic strategy. In obtaining data, researchers used interview, observation, and documentation techniques. Data validation in this study used triangulation techniques. The data analysis technique uses the interactive analysis model of the Miles and Huberman model. The research found that Surakarta Village folklore contained local cultural wisdom through customs, beliefs, and artifacts. The local wisdom includes the tradition of Slametan Memitu, Tajug Gȇdhe building, and Jatisura Bath in Surakarta Village
Consumer Preferences On Coffee Shop Attributes
No full textToday, many coffee shop businesses are growing, including in Cirebon. For this reason, coffee shop business actors strive to be an option for consumers based on their preferences. This study aims to determine the attributes with the level of coffee shop attributes and the attributes that coffee shop consumers most like. The study was conducted in Cirebon City from January to July 2020. The research design is descriptive with survey methods. The number of samples was 100 respondents, and the sampling technique is incidental. Data analysis using conjoint. The results showed the attributes and levels of coffee shop attributes that became consumer preferences: 1) attributes of brewing methods with espresso-based coffee levels, 2) price attributes with a level of Rp. 15,000.00 to Rp. 20,000.00 3) promotional attributes with prize levels, 4) advertising attributes with electronic media levels, 5) location attributes with levels close to the main road, 6) facility attributes with parking area levels, 7) service attributes with service speed levels, and 8) payment system attributes with cash payment levels. The attribute that coffee shop consumers like the most is the price attribute. Therefore, it is recommended that coffee shop business actors in Cirebon City always pay attention to the current prices by setting a reasonable price, not too high but also not too low. However, coffee shop business actors still have to make wise efforts, namely setting prices that always consider operational costs, such as raw materials, labor, space rent, and other factors involved in coffee shop operations
PENERAPAN ASAS LEX POSTERIOR DEROGAT LEGI PRIORI DALAM PENGATURAN PENGHINAAN KEPADA PRESIDEN DI INDONESIA (Pengaturan dalam Putusan Mahkamah Konstitusi dengan KUHP Baru)
No full textNorma sangat diperlukan bagi kehidupan manusia dalam proses interaksinya dalam bermasyarakat. Ketaatan pada norma-norma akan menciptakan ketertiban. Pemerintah masih berupaya mempertahankan beberapa pasal kontroversial dalam undang-undang ini, salah satunya pasal penghinaan Presiden/Wakil Presiden. Padahal Mahkamah Konstitusi dalam putusannya sudah menghapus pasal tersebut, karena dinilai inkonstitusional. Namun, pada KUHP UU Nomor 1 Tahun 2023 mengembalikan pasal penghinaan Presiden pada Pasal 218 dan 219. Jenis penelitian yang akan digunakan adalah Yuridis Normatif. Teknik ini merupakan, pengumpulan dengan cara mencari kepustakaan. Data yang telah di dapat akan dianalisis secara kualitatif. Hasil Penelitian menyimpulkan bahwa Mahkamah Konstitusi Dalam putusannya, Mahkamah Konstitusi menguji pasal tentang Penghinaan Presiden, dan Mahkamah menghapusnya karena dianggap inkonstitusional. Pasal Penghinaan Presiden sangat rentan digunakan di Indonesia karena tidak sesuai dengan Undang-undang Dasar. Asas lex posterior derogat legi priori berarti undang undang yang baru akan membatalkan keberlakuan undang-undang lama. Dalam hal ini Putusan Mahkamah sebagai aturan baru dalam pengaturan penghinaan kepada Presiden Putusan Mahkamah Konstitusi diatur pada pasal 24 C ayat (1) UUD NRI Tahun 1945. Semua elemen masyarakat tanpa terkecuali wajib melaksanakan kebijakan Mahkamah Konstitusi. Oleh karena itu, putusan Mahkamah Konstitusi mengikat secara hukum pada semua pihak yang terlibat ketentuan yang diputusakan, putusan tersebut bersifat wajib terhadap semua. Dengan di undangkannya suatu undang-undang akan mengakibatkan hukum yang sama, yang berakibat keputusan tersebut mengikat semua elemen masyarakat tanpa terkecuali
Corporate Investment and Corporate Performance: Do Crisis Matter?
No full textCorporate performance is an achievement of success from a series of corporate activities in several predetermined strategies. Investing in goods and capital increases the firm\u27s value and therefore the firm\u27s performance will be different during the economic crisis and normal conditions. The study aims to examine the relationship between corporate investment and corporate performance. Furthermore, this study also does a different test of the corporate investment effect on corporate performance between the normal and crisis periods. We use the Capital Expenditure and Net Working Capital as measurements of corporate investment and firm performance proxied by operating profit margin. The sample used are 243 non-financial industries firms listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period, then there is 1215 observation data. The data were analyzed descriptively, and then panel data regression was used for testing the hypotheses. The results showed that the company\u27s investment had a positive effect on the company\u27s performance and there was a significant difference in these influences in both normal and crises periods. This finding has implications that companies can continue investing to improve their performance with economic growth as main consideration for investment decision-making
Earnings Management and Tax Minimization: Comprehensive Analysis of Book-Tax Differences in Indonesia
No full textThe research aims to investigate the relationship between earnings management strategies, specifically Accrual Earnings Management (AEM) and Real Earnings Management (REM), and abnormal book-tax differences (ABTD). A quantitative approach was employed, utilizing multiple regression models, descriptive statistics, model testing, classical assumption testing, and hypothesis testing through Eviews 12 software on a sample of 671 observations from 61 companies listed on the IDX from 2011 to 2021. The results reveal a significant positive relationship between ABTD and both AEM and REM through overproduction. However, no significant relationship was found between REM and abnormal operating cash flow. Interestingly, a strong negative correlation was discovered between tax avoidance and earnings management through discretionary spending. These findings suggest that accrual management practices are associated with higher levels of tax avoidance, while discretionary spending for earnings management tends to decrease it. The implications of this study provide insights into potential earnings management techniques that can enhance corporate efforts to reduce tax payments and maximize profits while serving as a warning for potential tax avoidance activities
LEGAL ANALYSIS OF FULFILLMENT OF EMPLOYEES\u27 RIGHTS WHO WERE DISMISSED DUE TO GROSS VIOLATIONS
No full textTermination of Employment is very important to study and understand, especially regarding the rights of employees who are laid off. It does not always run smoothly between workers and employers in a company, they develop smoothly for the work done is something that really needs to be appreciated for its performance, but there is an act that makes this a common occurrence in any relationship so that a different point of view arises. This study aims to understand the rights that should be obtained by employees (workers) who are laid off for committing acts that are contrary to the law. This topic will focus on fulfilling the rights of employees who are laid off for serious violations. So the author is interested in knowing and analyzing a legal rule that applies in the world of Manpower. In answering and exploring this problem, the author uses the Normative Legal Research Type. The main results obtained by the author indicate that employers do not want to provide severance pay to employees because employees have committed serious violations. Regarding this, it can be seen that unlawful acts committed by employees are very detrimental to the employer. Although no severance pay is given, there are rights that employees should receive, namely in the form of replacement money or separation money, in this case regulated and explained in government regulations and laws and regulations.Termination of Employment is very important to study and understand, especially regarding the rights of employees who are laid off. It does not always run smoothly between workers and employers in a company, they develop smoothly for the work done is something that really needs to be appreciated for its performance, but there is an act that makes this a common occurrence in any relationship so that a different point of view arises. This study aims to understand the rights that should be obtained by employees (workers) who are laid off for committing acts that are contrary to the law. This topic will focus on fulfilling the rights of employees who are laid off for serious violations. So the author is interested in knowing and analyzing a legal rule that applies in the world of Manpower. In answering and exploring this problem, the author uses the Normative Legal Research Type. The main results obtained by the author indicate that employers do not want to provide severance pay to employees because employees have committed serious violations. Regarding this, it can be seen that unlawful acts committed by employees are very detrimental to the employer. Although no severance pay is given, there are rights that employees should receive, namely in the form of replacement money or separation money, in this case regulated and explained in government regulations and laws and regulations
LEGAL POLITICS OF ELECTORAL DISTRICT STRUCTURING AFTER THE DECISION OF THE CONSTITUTIONAL COURT
No full textThe implications of Constitutional Court Decision Number 80 of 2022 on Indonesian elections are substantial. The effective organization of electoral districts (Dapil) is pivotal for upholding democratic principles and realizing the sovereignty of the people. This study investigates the repercussions of the aforementioned court decision on the arrangement of electoral districts in Indonesia and explores how the General Election Commission (KPU) restructured these districts post-decision. Employing a normative approach, the research underscores the decision\u27s finding of the unconstitutionality of Appendices III and IV of Law Number 7 of 2017, which governs electoral district organization. Despite KPU\u27s attempt at rearranging Dapil through KPU Regulation Number 6 of 2023, the alterations have proven to be insignificant. The KPU contends that the newly established electoral districts are optimal, despite facing challenges, including time constraints that compelled a swift restructuring to avoid disruptions in the 2024 election stages. To address these issues, it is recommended to harmonize legal regulations governing electoral district arrangements, incorporating more specific guidelines for Dapil delineation to prevent potential abuses of power. Additionally, implementing a regular evaluation mechanism for Dapil becomes imperative to adapt to demographic and administrative changes in the region.The implications of Constitutional Court Decision Number 80 of 2022 on Indonesian elections are substantial. The effective organization of electoral districts (Dapil) is pivotal for upholding democratic principles and realizing the sovereignty of the people. This study investigates the repercussions of the aforementioned court decision on the arrangement of electoral districts in Indonesia and explores how the General Election Commission (KPU) restructured these districts post-decision. Employing a normative approach, the research underscores the decision\u27s finding of the unconstitutionality of Appendices III and IV of Law Number 7 of 2017, which governs electoral district organization. Despite KPU\u27s attempt at rearranging Dapil through KPU Regulation Number 6 of 2023, the alterations have proven to be insignificant. The KPU contends that the newly established electoral districts are optimal, despite facing challenges, including time constraints that compelled a swift restructuring to avoid disruptions in the 2024 election stages. To address these issues, it is recommended to harmonize legal regulations governing electoral district arrangements, incorporating more specific guidelines for Dapil delineation to prevent potential abuses of power. Additionally, implementing a regular evaluation mechanism for Dapil becomes imperative to adapt to demographic and administrative changes in the region
Analisis Penerapan Project Based Learning Pada Pembelajaran Bahasa Indonesia di Sekolah Dasar
No full textPergantian kurikulum di Indonesia memberikan penekanan yang kuat untuk membantu siswa agar lebih bermakna. Ketika memberikan materi, pendidik harus memilih model pembelajaran yang sesuai dengan kebutuhan siswa untuk menarik minat siswa dalam mengikuti proses pembelajaran. Model Pembelajaran Berbasis Proyek adalah pendekatan pembelajaran yang tepat untuk pembelajaran bermakna karena mengajarkan siswa keterampilan pemecahan masalah dan memfasilitasi penerimaan materi melalui kegiatan kompleks di mana siswa menemukan konsep sendiri dan menerapkan prinsip-prinsip yang dipelajari ke produk dunia nyata di akhir kursus. Penelitian ini penting dilakukan untuk mengetahui penerapan pembelajaran berbasis proyek yang diterapkan di sekolah dasar. Metodologi kualitatif digunakan dalam penelitian ini yang bersifat studi kasus, dengan tujuan untuk mendeskripsikan kemampuan guru dalam penerapan pembelajaran berbasis proyek di fase A pada pembelajaran bahasa Indonesia. Temuan penelitian ini meliputi kemampuan guru dalam menerapkan pembelajaran berbasis proyek, seperti identifikasi masalah (pertanyaan), perencanaan dan desain proyek, penjadwalan proyek, pelaksanaan dan pemantauan proyek, pengujian hasil, penilaian, dan refleksi. Guru menerapkan fase-fase pembelajaran berbasis proyek sesuai dengan sintaks pembelajaran berbasis proyek. Dapat disimpulkan bahwa guru mampu menerapkan pembelajaran berbasis proyek dengan baik
Pengaruh Pembelajaran Student Centered Learning (SCL) Terhadap Prestasi Akademik dan Keterampilam Sosisal Siswa Kelas II Sekolah Dasar
No full textTujuan penelitian ini adalah mengdeskripsikan pengaruh pembelajaran yang berpusat pada siswa terhadap prestasi akademik dan keterampilan sosial siswa di kelas II sekolah dasar, menggunakan sampel acak sederhana dari satu kelas dipilih di Sekolah SDN Wringinrejo IV Mojokerto pada tahun 2023 dan siswa dilatih selama sebulan dan tahapan pendekatan kooperatif terorganisir David Johnson dan Roger Johnson. Sebelum melakukan pola, pengajaran siswa dievaluasi melalui kuesioner yang dirancang peneliti, lembar observasi dan kerja kelompok yang oleh dirancang peneliti. Setelah tiga bulan, prosedur dievaluasi dan tindak lanjut dilakukan. Hasil penelitian menunjukkan bahwa pendekatan ini berhasil dan efektif sebagai teknik mengajar siswa di II SD. Menurut apa yang telah dilakukan, pembelajaran kooperatif melalui kinerja siswa, memberikan kesempatan pada siswa untuk meningkatkan keterampilan sosial dan kepercayaan diri serta meningkatkan kemampuan mental
ANALISIS PENGGUNAAN MODUL AJAR KURIKULUM MERDEKA PADA PEMBELAJARAN MATEMATIKA KELAS IV SD NEGERI 1 PENGASIH
No full textTantangan pendidikan yang dihadapi saat ini adalah bagaimana cara memanfaatkan sumber belajar yang tersedia, seperti modul ajar dimanfaatkan sebaik mungkin dalam kegiatan pembelajaran sehingga tidak hanya berfungsi sebagai pelengkap. Oleh karena itu, penulis tertarik untuk mengetahui sejauh mana penggunaan modul ajar kurikulum merdeka dalam pembelajaran matematika. Penelitian ini menggunakan metode deskripsi kualitatif dengan tujuan untuk mengetahui penggunaan modul ajar kurikulum merdeka pada pembelajaran matematika kelas IV di SD Negeri 1 Pengasih. Subjek penelitian terdiri dari guru dan 14 peserta didik. Peneliti menggunakan empat tahapan dalam mengumpulkan data, yaitu observasi, pengumpulan data, wawancara, dan analisis data. Namun, hasil penelitian menunjukkan bahwa penerapan Kurikulum Merdeka di Sekolah Dasar masih belum optimal. Terdapat banyak kekurangan dalam administrasi proses pembelajaran seperti penyusunan rencana pembelajaran, pelaksanaan pembelajaran saintifik, dan evaluasi pembelajaran. Guru mengalami kesulitan dalam implementasi Kurikulum Merdeka terutama dalam penyusunan modul ajar. Selain itu, penerapan Kurikulum Merdeka terlalu rumit dan pendidikan di sekolah, termasuk guru, peserta didik, dan orang tua, masih menghadapi kendala dalam penerapannya. Meskipun demikian, penggunaan modul ajar pada mata pelajaran matematika SD dinilai sangat efektif karena terlihat peningkatan pemahaman pada setiap materi yang diajarkan. Modul ajar juga dinilai lebih menarik daripada rancangan pembelajaran pada kurikulum 2013 karena memberi kebebasan pada guru untuk memodifikasi secara kreatif dan inovatif sesuai dengan kemampuan, keadaan, dan gaya belajar setiap peserta didik. Hal ini membuat peserta didik lebih tertarik untuk mengikuti proses pembelajaran