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Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 o...
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Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Struktur Aktiva Terhadap Struktur Modal Pada Perusahaan Property dan Real Estate
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital str...
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2 Sitasi
IMPLIKASI ETIKA PANCASILA DALAM UPAYA PERLINDUNGAN HUTAN
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
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Pancasila contains five basic meanings that are interrelated with the nation's history, national ideology, ethics and various other aspects. Ethics is a system of values ​​or moral norms that serve as guidelines for a person or group of people to behave and act. The application of Pancasila in life can be said to be still not fully implemented. There are still various deviations from Pancasila values. Deviations that can still be seen clearly are forest fires. Various irresponsible human...
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Peran Keluarga Dan Lingkungan Serta Guru Dalam Mengembangkan Karakter Anak Atau Peserta Didik Di Era Modern: Peran Keluarga Dan Lingkungan Serta Guru Dalam Mengembangkan Karakter Anak Atau Peserta Didik Di Era Modern
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
Pendidikan merupakan hal yang sangat penting untuk membantu membentuk kepribadian seseorang. Penerapan dan penguatan karakter peserta didik di era modern saat ini mempunyai tantangan sendiri terkhusus untuk para guru di Indonesia. Tantangan itu juga dihadapi oleh siswa itu sendiri di era perkembangan teknologi informasi yang sangat cepat dan mudah dijangkau. Di era modern ini sebagai bangsa yang kuar harus mempunyai prinsip dalam kehidupan berbangsa dan bernegara. Implementasi pendidikan kar...
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UPAYA MEMPERKUAT KEBUDAYAAN BANGSA MELALUI PENERAPAN WAWASAN NUSANTARA DI ERA GEMPARNYA BUDAYA WESTERNISASI: Abstrak, Pendahuluan, Metode, Hasil dan Pembahasan, Simpulan, Daftar Rujukan
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
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Artikel ini dibuat dengan tujuan memperkuat kebudayaan bangsa Indonesia di era banyaknya masyarakat yang mengikuti trend atau budaya westernisasi. Perkembangan teknologi di era revolusi industri 4.0 menuju revolusi industri 5.0 yang semakin maju menyebabkan pertukaran informasi dan pertukaran budaya yang sangat cepat antar negara di dunia ini. Pertukaran budaya tersebut memiliki pengaruh negatif jika masyarakat tidak memilah dan tidak menyaring budaya asing terlebih dahulu seperti budaya west...
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SEJARAH PERKEMBANGAN & URGENSI ALTERNATIF PENYELESAIAN SENGKETA
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
One tries to work anywhere with no hindrances and can compete with their rivals in the competitive environment of today's globalized world. The emergence of disputes is one of the things that often occurs in circumstances like this. Disputes are ingrained in human life. Disputes in everyday life can arise between business partners, family, friends, husband and wife, and so on. A forum whose task is to resolve disputes can be used as a means of dispute resolution. Courts are the official place to...
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PENERAPAN MEDIA PEMBELAJARAN APLIKASI MENTIMETER UNTUK MENINGKATKAN MOTIVASI BELAJAR PADA MATA PELAJARAN PENDIDIKAN PANCASILA DAN KEWARGANEGARAAN DI SMA PLUS MERDEKA SOREANG
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
Low student learning motivation causes low learning outcomes. Learning models that are less interactive and innovative are one of the reasons students have low learning motivation. This study aims to analyze the use of learning media with the mentimeter application in Pancasila and Citizenship Education Subjects at SMA Plus Merdeka Soreang on student motivation. The research sample was taken from 30 students of Merdeka Soreang Plus High School who took Pancasila and Citizenship Education Subject...
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THE PRINCIPLE OF JUSTICE IN CONSUMER AGREEMENTS AND ITS INFLUENCE ON THE VALIDITY OF CONTRACTS ARE LINKED TO LAW NUMBER 8 OF 1999 CONCERNING CONSUMER PROTECTION IN ACHIEVING ECONOMIC DEVELOPMENT GOALS IN INDONESIA
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
This article discusses the civil aspect in contract cases, which are used by many people in various business collaborations. This article uses a normative research method, and uses a statutory approach. The provisions limiting the authority to make this exoneration clause have not been explicitly regulated. The only provision is the UUPK, although it uses the term standard clause which turns out to be different in meaning from the exoneration clause. In this case the standard clause is defined a...
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PENERAPAN MODEL PEMBELAJARAN CONTEXTUAL TEACHING AND LEARNING UNTUK MENINGKATKAN KEMANDIRIAN BELAJAR SISWA PADA MATA PELAJARAN PPKN KELAS X IPS 3 SMAN 8 MUARO JAMBI: PENERAPAN MODEL PEMBELAJARAN CONTEXTUAL TEACHING AND LEARNING UNTUK MENINGKATKAN KEMANDIRIAN BELAJAR SISWA PADA MATA PELAJARAN PPKN KELAS X IPS 3 SMAN 8 MUARO JAMBI
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
The purpose of this study was to increase student learning independence in Civics subjects by applying the contextual teaching and learning (CTL) learning model in class X IPS 3 SMA Negeri 8 Muaro Jambi. This type of research is Classroom Action Research (PTK) with a research design using the Kemmis & Taggart spiral model. The research was carried out in 3 cycles where each cycle consisted of 3 meetings. Each cycle is carried out through 4 stages of activity, namely planning, implementing ac...
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PEMBERDAYAAN TENAGA KERJA DISABILITAS TUNARUNGU SEBAGAI UPAYA PEMENUHAN HAK ATAS KESEMPATAN KERJA PADA PT. PROTECDA KREASI PRIMA KABUPATEN WONOSOBO
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
The state is responsible for respecting, protecting and fulfilling the rights of citizens, including groups with disabilities. One of the rights of groups with disabilities is the right to get employment opportunities. However, in reality there are still groups with disabilities whose rights to work opportunities have not been fulfilled. This study analyzes the empowerment of disabled workers conducted by PT. Protecda Kreasi Prima as an effort to fulfill the right t...
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