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    UPAYA GURU DALAM MENUMBUHKAN KARAKTER DISIPLIN SISWA MELALUI PROGRAM BR3T (BERSIH RAPI TERTIB TERATUR TERPELIHARA) DI SD DAARUT TAUHIID

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    Ketidakdisiplinan siswa SD terlihat bahwa masih terdapat siswa yang tidak menaati tata tertib dan tidak peka terhadap kebersihan lingkungan. BR3T merupakan salah satu program yang dapat menumbuhkan kedisiplinan siswa. Dengan itu, penelitian ini ingin mengungkap bagaimana upaya guru dalam menumbuhkan kedisiplinan siswa melalui program BR3T. Penelitian ini bersifat kualitatif dengan desain studi kasus. Teknik pengumpulan data yang digunakan yaitu wawancara, observasi, dan dokumentasi. Teknik analisis data yaitu menggunakan model Miles dan Huberman, terdiri dari reduksi data, penyajian data, dan penarikan kesimpulan. Subjek dalam penelitian ini berjumlah 25 orang, terdiri dari 5 orang guru wali kelas, 5 orang siswa laki-laki, 5 orang siswa perempuan, serta 10 orangtua dari masing-masing siswa yang diambil menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa BR3T merupakan budaya khas yang sudah melekat pada setiap warga sekolah di SD Daarut Tauhiid, sehingga dari awal pembelajaran sampai akhir pembelajaran, guru selalu membiasakan setiap siswa untuk melaksanakan BR3T. Upaya yang dilakukan guru dalam menumbuhkan karakter disiplin siswa diantaranya menyiapkan dokumen, membuat aturan, memberi motivasi atau teladan, memberi reward dan punishment, serta melaksanakan evaluasi bersama siswa maupun bersama guru lainnya. Beberapa upaya yang dilakukan guru tersebut berdampak positif terhadap pertumbuhan karakter disiplin siswa, dimana tergambar bahwa siswa telah disiplin dalam tempat, waktu, dan aturan. Bagi guru diharapkan dapat membuat media berupa poster mengenai BR3T dan bagi peneliti selanjutnya diharapkan dapat mengembangkan instrument lebih dalam terkait dengan profil dan perilaku disiplin siswa, serta dapat melakukan pengukuran mengenai keefektivan program BR3T terhadap karakter disiplin siswa SD. Kata Kunci: Profil Karakter Disiplin, Upaya Guru, Program BR3T  The indiscipline of elementary school students can be seen that there are still students who do not obey the rules and are not sensitive to environmental cleanliness. BR3T is one of the programs that can foster student discipline. With that, this study wants to reveal how teachers' efforts in fostering student discipline through the BR3T program. This research is qualitative with a case study design. The data collection techniques used are interviews, observations, and documentation. The data analysis technique is using the Miles and Huberman model, consisting of data reduction, data presentation, and conclusion drawn. The subjects in this study were 25 people, consisting of 5 homeroom teachers, 5 male students, 5 female students, and 10 parents of each student who were taken using the purposive sampling technique. The results of the study show that BR3T is a distinctive culture that has been attached to every school resident at SD Daarut Tauhiid, so that from the beginning of learning to the end of learning, teachers always familiarize each student to carry out BR3T. Efforts made by teachers in fostering the character of student discipline include preparing documents, making rules, motivating or setting an example, giving rewards and punishments, and carrying out evaluations with students and with other teachers. Some of the efforts made by the teacher have a positive impact on the growth of students' discipline character, where it is illustrated that students have been disciplined in place, time, and rules. For teachers, it is hoped that they can make media in the form of posters about BR3T and for researchers, it is hoped that they can develop more in-depth instruments related to the profile and behavior of student discipline, and can measure the effectiveness of the BR3T program on the discipline character of elementary school students. Keywords: Disciplinary Character Profile, Teacher Efforts, BR3T Progra

    PENGARUH THIN CAPITALIZATION DAN MULTINASIONALITAS TERHADAP TAX AVOIDANCE

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    Penelitian ini bertujuan untuk mengetahui pengaruh thin capitalization dan multinasionalitas terhadap penghindaran pajak di Indonesia Tahun 2016-2019. Metode Penelitian yang digunakan dalam penelitian adalah metode deskriptif dengan kuantitatif. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 63 perusahaan manufaktur yang sesuai dengan kriteria. Data sekunder diperoleh dari laporan tahunan dan laporan keuangan selama periode 2016-2019 dari website Bursa Efek Indonesia. Pengujian hipotesis pada penelitian ini menggunakan regresi data panel dengan bantuan software Eviews 9. Hasil penelitian ini membuktikan hipotesis bahwa (1) thin capitalization berpengaruh positif dan signifikan terhadap tax avoidance; dan (2) multinasionalitas berpengaruh positif dan signifikan terhadap tax avoidance. Penelitian ini diharapkan dapat menambah wawasan dalam pengembangan ilmu pengetahuan dibidang perpajakan dan meninjau efektifitas dari implementasi Peraturan Menteri Keuangan Nomor 169/PMK.010/2015 tentang Penentuan Besarnya Perbandingan Antara Utang dan Modal Perusahaan untuk Keperluan Penghitungan Pajak Penghasilan serta fenomena perusahaan multinasional di Indonesia. Purpose of this study was to find out influence of thin capitalization and multinationality on tax avoidance in Indonesia in 2016-2019. Research method used in research is descriptive method with quantitative. The sampling method in this study used purposive sampling method and obtained 63 manufacturing companies that fit the criteria. Secondary data is obtained from annual reports and financial statements during the period 2016-2019 from the website of the Indonesia Stock Exchange. Hypothesis testing in this study using regression panel data with the help of Eviews 9 software. The results of this study prove the hypothesis that (1) thin capitalization has a positive and significant effect on tax avoidance ; and (2) multinationality has a positive and significant effect on tax avoidance. This research is expected to add insight in the development of science in the field of taxation and review the effectiveness of the implementation of Regulation of the Minister of Finance No. 169 /PMK.010/2015 on Determining the Magnitude of Comparison Between Debt and Corporate Capital for the Purposes of Calculating Income Tax and the phenomenon of multinational companies in Indonesia

    HUBUNGAN GRATITUDE DAN SUBJECTIVE WELL-BEING ODAPUS WANITA DEWASA AWAL DI SYAMSI DHUHA FOUNDATION BANDUNG

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    Systemic Lupus Erythematosus is a chronic illness, in which 90% of the sufferers are early adult women. They faced many difficulties which can cause depressions. People with lupus in Syamsi Dhuha Foundation show high positive affect and said that they satisfied with their lives. This research is a population research to 30 people with lupus in Syamsi Dhuha Foundation, using correlational technique. The goal is to examine the correlation between gratitude and subjective well-being of early adult women with lupus at Syamsi Dhuha Foundation. The instrument for gratitude is GRAT-R (Watkins, 2002) and for subjective well-being are SPANE (Diener, 2012), SWLS (Diener, 1987), and Domain Satisfaction Scales (Public Attitudes and Behaviours towards the Environment Omnibus Survey, 2007). The results are: 1) Strong positive correlation between gratitude and subjective well-being; 2) Twenty seven subjects who show high gratitude; and 3) Twenty one subjects report high subjective well-being.</p

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis

    Dispelling the Myths Behind First-author Citation Counts

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    We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more sophisticated methods

    Author Index

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    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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