Pub Date : 2022-02-20DOI: 10.51601/ijersc.v3i1.263
Sadita Sadita, Riswanti Rini, Hasan Rini, Sowi Yah
The purpose of this study was to analyze and describe the planning, organization, implementation and supervision of the Asesmen Nasional Berbasis Komputer (ANBK) at SMP Negeri 23 Krui, 3T regional schools (frontier, outermost and left behind). This research uses a qualitative approach with a case study research design. Data collection techniques using interviews, observation and document study. Sources of data from this study amounted to 8 people with key informants the principal, and the deputy head informant, 2 teachers, 2 students, school committees and school operators. Data analysis techniques were carried out by collecting data, reducing data, presenting data, and drawing conclusions. The research results show that: 1). Planning is done by containing 6 (six) elements, namely: the what, the why, the where, the when, the who, and the how. 2). The organization is carried out by establishing the ANBK committee, facilities and infrastructure in ANBK activities, and dividing the time for ANBK activities. 3). Implementation is carried out with motivation, leadership, staff arrangement and coordination. 4). Supervision is carried out to determine the supporting factors, inhibiting factors, efficiency, effectiveness and stakeholders.
本研究的目的是分析和描述SMP Negeri 23 Krui, 3T地区学校(前沿，最外围和落后)的国家基础计算机评估(ANBK)的计划，组织，实施和监督。本研究采用案例研究设计的定性方法。使用访谈、观察和文献研究的数据收集技术。本研究的数据来源为8人，其中主要举报人为校长和副校长举报人、2名教师、2名学生、学校委员会和学校经营者。数据分析技术通过收集数据、简化数据、呈现数据和得出结论来进行。研究结果表明:1)规划是由6个要素构成的，即:what、why、where、when、who和how。2)组织通过建立ANBK委员会、ANBK活动的设施和基础设施、划分ANBK活动的时间来进行。3)实施过程中有动力、有领导、有人员安排、有协调。4)进行监督，确定支持因素、抑制因素、效率、有效性和利益相关者。
{"title":"Management Of Asesmen Nasional Berbasis Komputer (ANBK) In SMP Negeri 23 Krui Regional School 3T (Frontier, Outermost Left Behind)","authors":"Sadita Sadita, Riswanti Rini, Hasan Rini, Sowi Yah","doi":"10.51601/ijersc.v3i1.263","DOIUrl":"https://doi.org/10.51601/ijersc.v3i1.263","url":null,"abstract":"The purpose of this study was to analyze and describe the planning, organization, implementation and supervision of the Asesmen Nasional Berbasis Komputer (ANBK) at SMP Negeri 23 Krui, 3T regional schools (frontier, outermost and left behind). This research uses a qualitative approach with a case study research design. Data collection techniques using interviews, observation and document study. Sources of data from this study amounted to 8 people with key informants the principal, and the deputy head informant, 2 teachers, 2 students, school committees and school operators. Data analysis techniques were carried out by collecting data, reducing data, presenting data, and drawing conclusions. The research results show that: 1). Planning is done by containing 6 (six) elements, namely: the what, the why, the where, the when, the who, and the how. 2). The organization is carried out by establishing the ANBK committee, facilities and infrastructure in ANBK activities, and dividing the time for ANBK activities. 3). Implementation is carried out with motivation, leadership, staff arrangement and coordination. 4). Supervision is carried out to determine the supporting factors, inhibiting factors, efficiency, effectiveness and stakeholders. \u0000 ","PeriodicalId":292710,"journal":{"name":"International Journal of Educational Research & Social Sciences","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128527849","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-20DOI: 10.51601/ijersc.v3i1.298
B. Siswanto, S. Setiawati, Ontran Sumantri Riyanto
Alternative, complementary medicine is non-conventional medicine aimed at improving public health status, including promotive, curative, preventive, and rehabilitative efforts obtained through structured education with high quality, safety, and effectiveness based on biomedical science, which has not been accepted in conventional medicine. In several hospitals in Indonesia, this complementary medicine has begun to be applied as supportive therapy or replacement therapy for patients who refuse traditional treatment methods. This complementary therapy can also be carried out at the patient's request or with the referral of other doctors. The approach method used in this study, namely normative juridical, is a method of legal research conducted on library materials or secondary data using deductive thinking methods based on truth criteria. Coherent. There is also a complementary therapy called holistic medicine, which is because the form of therapy can affect individuals. The limitations of conventional medicine are one of the reasons why complementary and alternative therapies are an option in treating/healthy Indonesian people. The development of complementary and alternative therapies must be the responsibility of health workers, especially nurses. Legality for complementary and integrated health services must have a Traditional Health Worker Registration Certificate (STRTKT) and a Traditional Health Worker Practice License (SIPTKT).
{"title":"Juridical Aspects Of Complementary Traditional Medicine In Indonesia","authors":"B. Siswanto, S. Setiawati, Ontran Sumantri Riyanto","doi":"10.51601/ijersc.v3i1.298","DOIUrl":"https://doi.org/10.51601/ijersc.v3i1.298","url":null,"abstract":"Alternative, complementary medicine is non-conventional medicine aimed at improving public health status, including promotive, curative, preventive, and rehabilitative efforts obtained through structured education with high quality, safety, and effectiveness based on biomedical science, which has not been accepted in conventional medicine. In several hospitals in Indonesia, this complementary medicine has begun to be applied as supportive therapy or replacement therapy for patients who refuse traditional treatment methods. This complementary therapy can also be carried out at the patient's request or with the referral of other doctors. The approach method used in this study, namely normative juridical, is a method of legal research conducted on library materials or secondary data using deductive thinking methods based on truth criteria. Coherent. There is also a complementary therapy called holistic medicine, which is because the form of therapy can affect individuals. The limitations of conventional medicine are one of the reasons why complementary and alternative therapies are an option in treating/healthy Indonesian people. The development of complementary and alternative therapies must be the responsibility of health workers, especially nurses. Legality for complementary and integrated health services must have a Traditional Health Worker Registration Certificate (STRTKT) and a Traditional Health Worker Practice License (SIPTKT).","PeriodicalId":292710,"journal":{"name":"International Journal of Educational Research & Social Sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130009923","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-20DOI: 10.51601/ijersc.v3i1.253
M. K. Huda
School is an educational institution in charge of meeting the educational goals that have been entrusted through law. Therefore, efforts are needed to improve the educational quality based on students' achievement, which can be carried out through various ways by the stakeholders in the educational institution. The current research was conducted to identify the relationship between the use of learning facilities and science learning achievement. The method applied is descriptive quantitative using questionnaire data and deep interviews. The total population involved is 407 students, of which 186 of them were selected as the research samples using Proportional Stratified Random Sampling technique. Based on the research, it was revealed that there was a positive relationship between the use of learning facilities and science learning achievement, which is indicated by the correlation test of rxy (0.180) > rtab (0.143). Furthermore, the deep interviews showed that students had difficulty in learning science because there were no laboratory facilities for the practicum as well as the limited infocus tools of only two units of audio-visual media. However, the teacher's improvisation in performing the practicum was categorized as quite good. Eventually, it can be summed up that learning facilities are one of the determining factors in improving student achievement. In this case, it is suggested for further research to add other variables to support the improvement of student achievement.
{"title":"Analysis of The Use of Learning Facilities to Improve Science Learning Achievement In MTs AL Jihad Kerasaan of Simalungun Regency South Sumatra","authors":"M. K. Huda","doi":"10.51601/ijersc.v3i1.253","DOIUrl":"https://doi.org/10.51601/ijersc.v3i1.253","url":null,"abstract":"School is an educational institution in charge of meeting the educational goals that have been entrusted through law. Therefore, efforts are needed to improve the educational quality based on students' achievement, which can be carried out through various ways by the stakeholders in the educational institution. The current research was conducted to identify the relationship between the use of learning facilities and science learning achievement. The method applied is descriptive quantitative using questionnaire data and deep interviews. The total population involved is 407 students, of which 186 of them were selected as the research samples using Proportional Stratified Random Sampling technique. Based on the research, it was revealed that there was a positive relationship between the use of learning facilities and science learning achievement, which is indicated by the correlation test of rxy (0.180) > rtab (0.143). Furthermore, the deep interviews showed that students had difficulty in learning science because there were no laboratory facilities for the practicum as well as the limited infocus tools of only two units of audio-visual media. However, the teacher's improvisation in performing the practicum was categorized as quite good. Eventually, it can be summed up that learning facilities are one of the determining factors in improving student achievement. In this case, it is suggested for further research to add other variables to support the improvement of student achievement.","PeriodicalId":292710,"journal":{"name":"International Journal of Educational Research & Social Sciences","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122071296","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-20DOI: 10.51601/ijersc.v3i1.258
S. Laritmas, I. Gede Yusa, Ahmad Rosidi
Legal regulation The role of the State Administrative Court in the practice of settling government administration in Indonesia needs to be properly regulated, because in the implementation of the Administrative Court decisions according to Article 116 of Law no. 51 of 2009 concerning the Second Amendment to Law No. 5 of 1986 is a regulation regarding forced money which is not clear and there is no final settlement of a decision that has permanent legal forcethe execution cannot be carried out properly, and the absence of an executive or foundational institution strong law causes the decision of the State Administrative Court to have no power force. Even the State Administrative Court Law does not regulate firmly and clearly regarding the issue of the coercive power of the State Administrative Court's decision, so that in the implementation The decision really depends on the good faith of the State Administration Agency or Official in obey the law. This situation is quite alarming, because the principle of justice is State Administration, to put juridical control in the government to be lost meaning in the Indonesian constitutional bureaucratic system even though the decision should bind the disputing parties and have executive power when they already have a decision that has permanent legal force, according to the legal principle Erga omnes states thatThe decision of the State Administrative Court is publicly binding, not only binding on the disputing parties. This is a consequence of the nature of the state administrative dispute which is a public legal dispute, so that the Administrative Court Decision must bind all interested parties and have the obligation to comply with every decision;This research analyzes the problem, How about The existence of the Implementation of Administrative Court Decisions in the law enforcement system? And Has the execution of the Administrative Court Decision been effective in the law enforcement system. The research methodology used in this study is normative juridical with the approach used is the Statute Approach and the Case Approach, the approach carries out an assessment of laws and regulations related to the central theme of research with the procedure for collecting legal materials. Both Primary and secondary legal materials are collected based on the topic of the problem that has been formulated based on the Legislation which is reviewed comprehensively to provide new legal ideas for legal reform.
{"title":"The Use Of The Erga Omnes Principle In The Implementation Of Decisions Of The State Administrative Court (PTUN) With Permanent Legal Power","authors":"S. Laritmas, I. Gede Yusa, Ahmad Rosidi","doi":"10.51601/ijersc.v3i1.258","DOIUrl":"https://doi.org/10.51601/ijersc.v3i1.258","url":null,"abstract":"Legal regulation The role of the State Administrative Court in the practice of settling government administration in Indonesia needs to be properly regulated, because in the implementation of the Administrative Court decisions according to Article 116 of Law no. 51 of 2009 concerning the Second Amendment to Law No. 5 of 1986 is a regulation regarding forced money which is not clear and there is no final settlement of a decision that has permanent legal forcethe execution cannot be carried out properly, and the absence of an executive or foundational institution strong law causes the decision of the State Administrative Court to have no power force. Even the State Administrative Court Law does not regulate firmly and clearly regarding the issue of the coercive power of the State Administrative Court's decision, so that in the implementation The decision really depends on the good faith of the State Administration Agency or Official in obey the law. This situation is quite alarming, because the principle of justice is State Administration, to put juridical control in the government to be lost meaning in the Indonesian constitutional bureaucratic system even though the decision should bind the disputing parties and have executive power when they already have a decision that has permanent legal force, according to the legal principle Erga omnes states thatThe decision of the State Administrative Court is publicly binding, not only binding on the disputing parties. This is a consequence of the nature of the state administrative dispute which is a public legal dispute, so that the Administrative Court Decision must bind all interested parties and have the obligation to comply with every decision;This research analyzes the problem, How about The existence of the Implementation of Administrative Court Decisions in the law enforcement system? And Has the execution of the Administrative Court Decision been effective in the law enforcement system. The research methodology used in this study is normative juridical with the approach used is the Statute Approach and the Case Approach, the approach carries out an assessment of laws and regulations related to the central theme of research with the procedure for collecting legal materials. Both Primary and secondary legal materials are collected based on the topic of the problem that has been formulated based on the Legislation which is reviewed comprehensively to provide new legal ideas for legal reform.","PeriodicalId":292710,"journal":{"name":"International Journal of Educational Research & Social Sciences","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126416081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-20DOI: 10.51601/ijersc.v3i1.270
N. Zubaidah, Akhmad Arif Musadad, Sudi Yanto
History learning is a field of science that aims to build student awareness about the importance of time and place of a process from the past, present, and future. Student awareness of history shows that they are a part of Indonesia who has a sense of pride and love of the homeland that can be implemented in various national and international lives. This article aims to discuss history learning based on digital catalog media that is useful for the teaching and learning process to help students to understand learning to increase their historical awareness. The research is classroom action research. The findings suggest that history learning is essential for students, the use of catalog media in history learning is very helpful to facilitate the teaching and learning process and help students to know, understand, and apply the attitude of historical awareness in everyday life.
{"title":"History Learning Based On Digital Catalog Media In Increasing Student's Historical Awareness","authors":"N. Zubaidah, Akhmad Arif Musadad, Sudi Yanto","doi":"10.51601/ijersc.v3i1.270","DOIUrl":"https://doi.org/10.51601/ijersc.v3i1.270","url":null,"abstract":"History learning is a field of science that aims to build student awareness about the importance of time and place of a process from the past, present, and future. Student awareness of history shows that they are a part of Indonesia who has a sense of pride and love of the homeland that can be implemented in various national and international lives. This article aims to discuss history learning based on digital catalog media that is useful for the teaching and learning process to help students to understand learning to increase their historical awareness. The research is classroom action research. The findings suggest that history learning is essential for students, the use of catalog media in history learning is very helpful to facilitate the teaching and learning process and help students to know, understand, and apply the attitude of historical awareness in everyday life.","PeriodicalId":292710,"journal":{"name":"International Journal of Educational Research & Social Sciences","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121348404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-20DOI: 10.51601/ijersc.v3i1.257
S. Laritmas, I. Gede Yusa, Dewa Gede Rudy, Ahmad Rosidi
Constitutional Court Decision(MK) who is final and binding as stated in Article 24 C paragraph (1) of the 1945 Constitution of the Republic of Indonesia, and Saccording to the provisions of article 47,and explanation of article 10 paragraph (1), Law no. 24 year 2003. The final nature of this Constitutional Court decision includes binding legal force (final and binding).. It turns out, in amarConstitutional Court Decision No 57/PHP.BUP-XIX/2021 cause new legal problems or conflicts of norm because it does not yet have final and binding power in the North Halmahera election dispute, because the Constitutional Court's decision still opens the opportunity for new applications to be resubmitted in the Constitutional Court. MKNumber 14/PHP.BUP-XV/2017, and Decision Number 42/PHP.BUP-XV/2017, on amarthe decision is very clear, the decision has binding power after the decision so that the Constitutional Court can no longer re-hear the election results case after the PSU has been carried out, only the determination is carried out after the KPUD reports the PSU results.This study aims to analyze, first,Is the Constitutional Court's decision no longer final and binding in dealing with regional election disputes, especially the North Halmahera regional election dispute, second, how are the legal problems of the Constitutional Court's decision which is no longer final and binding?. This research is qualified into normative legal research, with an approach Legal approach (Statute Approach), Concept Approach and Case approach. The results of the study show, firstly, that the Constitutional Court's decision creates new legal problems in its decisions which are different from the previous decisions, Second, there is a need for Consistency of the Constitutional Court in deciding disputes that are final and binding so that it does not cause new problems in constitutional law
根据1945年《印度尼西亚共和国宪法》第24条C款第(1)款的规定，根据第47条的规定和第10条第(1)款的解释，宪法法院的决定(MK)是最终的和有约束力的。2003年24日。宪法法院判决的最终性质包括具有法律约束力(final and binding)。事实证明，在宪法法院第57/PHP号决定中。BUP-XIX/2021导致新的法律问题或规范冲突，因为它在北哈马黑拉选举争端中尚未具有最终和约束力，因为宪法法院的决定仍然为重新向宪法法院提交新的申请提供了机会。MKNumber 14 / PHP。BUP-XV/2017和第42号决议/PHP。BUP-XV/2017, on amarthe决定是非常明确的，该决定具有约束力的决定后，宪法法院不能再重新审理选举结果案件后，PSU已经执行，只有在KPUD报告PSU结果后才执行决定。本研究旨在分析，第一，宪法法院判决在处理地区选举纠纷，特别是北哈马黑拉地区选举纠纷中是否不再具有最终性和约束力;第二，宪法法院判决不再具有最终性和约束力的法律问题是怎样的?本研究可分为规范性法律研究、法律研究(成文法研究)、概念研究和案例研究。研究结果表明，第一，宪法法院的判决产生了与以往判决不同的新的法律问题;第二，宪法法院在裁决具有终局性和约束力的争议时需要保持一致性，以免造成新的宪法问题
{"title":"A Constitutional Court Decision Has Final Law And Binding Related to Decision No. 57/PHP.BUP-XIX/2021, North Halmahera Election Results Disputes","authors":"S. Laritmas, I. Gede Yusa, Dewa Gede Rudy, Ahmad Rosidi","doi":"10.51601/ijersc.v3i1.257","DOIUrl":"https://doi.org/10.51601/ijersc.v3i1.257","url":null,"abstract":"Constitutional Court Decision(MK) who is final and binding as stated in Article 24 C paragraph (1) of the 1945 Constitution of the Republic of Indonesia, and Saccording to the provisions of article 47,and explanation of article 10 paragraph (1), Law no. 24 year 2003. The final nature of this Constitutional Court decision includes binding legal force (final and binding).. It turns out, in amarConstitutional Court Decision No 57/PHP.BUP-XIX/2021 cause new legal problems or conflicts of norm because it does not yet have final and binding power in the North Halmahera election dispute, because the Constitutional Court's decision still opens the opportunity for new applications to be resubmitted in the Constitutional Court. MKNumber 14/PHP.BUP-XV/2017, and Decision Number 42/PHP.BUP-XV/2017, on amarthe decision is very clear, the decision has binding power after the decision so that the Constitutional Court can no longer re-hear the election results case after the PSU has been carried out, only the determination is carried out after the KPUD reports the PSU results.This study aims to analyze, first,Is the Constitutional Court's decision no longer final and binding in dealing with regional election disputes, especially the North Halmahera regional election dispute, second, how are the legal problems of the Constitutional Court's decision which is no longer final and binding?. This research is qualified into normative legal research, with an approach Legal approach (Statute Approach), Concept Approach and Case approach. The results of the study show, firstly, that the Constitutional Court's decision creates new legal problems in its decisions which are different from the previous decisions, Second, there is a need for Consistency of the Constitutional Court in deciding disputes that are final and binding so that it does not cause new problems in constitutional law","PeriodicalId":292710,"journal":{"name":"International Journal of Educational Research & Social Sciences","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128628239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-20DOI: 10.51601/ijersc.v3i1.254
Etty Puji lestari, Fatia Fatimah, D. Sunaryo
This study aims to determine the effect of the Altman z-score method on financial distress with the independent variables namely WCTA, RETA, EBITTA, MVETL, and STA on the dependent variable, namely Financial Distress. In manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020. Based on the research results that have been described previously, it can be concluded that:In calculating the Altman z-score method in the research year the company is categorized: Safe : CTRA company for 3 years of research, Gray Area : SQBB company for 5 years research, Financial distress: BTEK and AISA companies for 3 years of research. The ratio of Working Capital to Total Assets (WCTA) has a significant effect on Financial Distress. The ratio of Retained Earnings to Total Assets (RETA) has no significant effect on Financial Distress. The ratio of Earnings Before Interest and Taxes to Total Assets (EBITTA) has a significant effect on Financial Distress. The Market Value of Equity to Total Liability (MVETL) ratio has no significant effect on Financial Distress.Ratio of Sales to Total Assets (STA) has a significant effect on Financial Distress. Recommendations for companies to maintain financial ratios (WCTA, RETA, EBTTA, MVETL, and STA) so that companies avoid bankruptcy and can still strive to create improvements to financial ratios (WCTA, EBITTA, and STA) based on research these ratios have a significant effect to financial distress. For researchers to be able to further develop research similar to financial distress such as bankruptcy risk, as well as analysis of financial ratios that can be expanded to do better. In this case, it is not only the types of food and beverage industry companies, but also other types of industrial companies. Subsequent research can use a period of more than five years so that it is expected to be a useful comparison basis for further research.
{"title":"Analysis Of The Effect Of The Altman Z-Score Method On Financial Distress","authors":"Etty Puji lestari, Fatia Fatimah, D. Sunaryo","doi":"10.51601/ijersc.v3i1.254","DOIUrl":"https://doi.org/10.51601/ijersc.v3i1.254","url":null,"abstract":"This study aims to determine the effect of the Altman z-score method on financial distress with the independent variables namely WCTA, RETA, EBITTA, MVETL, and STA on the dependent variable, namely Financial Distress. In manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020. Based on the research results that have been described previously, it can be concluded that:In calculating the Altman z-score method in the research year the company is categorized: Safe : CTRA company for 3 years of research, Gray Area : SQBB company for 5 years research, Financial distress: BTEK and AISA companies for 3 years of research. The ratio of Working Capital to Total Assets (WCTA) has a significant effect on Financial Distress. The ratio of Retained Earnings to Total Assets (RETA) has no significant effect on Financial Distress. The ratio of Earnings Before Interest and Taxes to Total Assets (EBITTA) has a significant effect on Financial Distress. The Market Value of Equity to Total Liability (MVETL) ratio has no significant effect on Financial Distress.Ratio of Sales to Total Assets (STA) has a significant effect on Financial Distress. Recommendations for companies to maintain financial ratios (WCTA, RETA, EBTTA, MVETL, and STA) so that companies avoid bankruptcy and can still strive to create improvements to financial ratios (WCTA, EBITTA, and STA) based on research these ratios have a significant effect to financial distress. For researchers to be able to further develop research similar to financial distress such as bankruptcy risk, as well as analysis of financial ratios that can be expanded to do better. In this case, it is not only the types of food and beverage industry companies, but also other types of industrial companies. Subsequent research can use a period of more than five years so that it is expected to be a useful comparison basis for further research.","PeriodicalId":292710,"journal":{"name":"International Journal of Educational Research & Social Sciences","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128817272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-20DOI: 10.51601/ijersc.v3i1.230
Deni Hadiansah, S. Trisnamansyah, Waska Warta, Y. Iriantara
The low literacy skills of students in primary and secondary schools in the Republic of Indonesia (RI), since 2015 the government has implemented the School Literacy Movement (SLM) program. It is only that in early 2020 the program was disrupted due to the COVID-19 pandemic. This research is to describe how the SLM program was implemented during the COVID-19 pandemic in a secondary school in West Java Province, Indonesia. This descriptive qualitative research uses the literature study method. The main reference sources are literacy movement manuals published by the Indonesian government, activity programs compiled by the school, and other secondary sources. The results showed that with the active collaboration of school residents, SMP ASBP KBB and SMP NKB West Java Province, Indonesia, continued to implement the SLM program even though during a pandemic emergency. Various initiatives made schools more adaptive to the presence of internet technology, making activities more meaningful, integrated, and appropriate. parameters have been able to create a Literate School Ecosystem (LSE) as the main goal of program success.
{"title":"Implementation Of The School Literature Movement (Slm) During The Covid-19 Pandemic In Junior High School In West Java Province, Indonesia","authors":"Deni Hadiansah, S. Trisnamansyah, Waska Warta, Y. Iriantara","doi":"10.51601/ijersc.v3i1.230","DOIUrl":"https://doi.org/10.51601/ijersc.v3i1.230","url":null,"abstract":"The low literacy skills of students in primary and secondary schools in the Republic of Indonesia (RI), since 2015 the government has implemented the School Literacy Movement (SLM) program. It is only that in early 2020 the program was disrupted due to the COVID-19 pandemic. This research is to describe how the SLM program was implemented during the COVID-19 pandemic in a secondary school in West Java Province, Indonesia. This descriptive qualitative research uses the literature study method. The main reference sources are literacy movement manuals published by the Indonesian government, activity programs compiled by the school, and other secondary sources. The results showed that with the active collaboration of school residents, SMP ASBP KBB and SMP NKB West Java Province, Indonesia, continued to implement the SLM program even though during a pandemic emergency. Various initiatives made schools more adaptive to the presence of internet technology, making activities more meaningful, integrated, and appropriate. parameters have been able to create a Literate School Ecosystem (LSE) as the main goal of program success.\u0000 ","PeriodicalId":292710,"journal":{"name":"International Journal of Educational Research & Social Sciences","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130933592","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-20DOI: 10.51601/ijersc.v3i1.292
Benny Bambang Irawan, Su Roto, S. Setiawati
The Indonesian government has issued several regulations for the handling of Corona Virus Disease 2019 (Covid-19), which aims to handle the Covid-19 pandemic in Indonesia can run well and be adhered to by all communities. But the legal order issued by the Government of Indonesia in dealing with Covid-19 and the implementation of physical distancing has not been maximal in protecting the rights of the Indonesian people. To prevent the spread of Covid-19, the government asks people to keep their distance from each other, avoid crowded places such as gathering in houses of worship, markets, malls, and not to conduct events that reason many people such as weddings, meetings, and seminars. Against the steps taken by this government, many people think that it is contrary to human rights. This research method uses normative juridical approach methods with data analysis methods using qualitative data analysis. The results of this study show that government regulation should still pay attention to people's rights, such as the right to work, health, and so on. Applying the law in an emergency must be acted wisely, not to debate so that people's rights are ignored. In addition, the role of the community is also needed to remain in compliance with health protocols in a disciplined manner so that the transmission of the Covid-19 virus can be suppressed.
{"title":"Legal Policy Analysis Of Handling Covid-19 In The Perspective Of Human Rights Protection","authors":"Benny Bambang Irawan, Su Roto, S. Setiawati","doi":"10.51601/ijersc.v3i1.292","DOIUrl":"https://doi.org/10.51601/ijersc.v3i1.292","url":null,"abstract":"The Indonesian government has issued several regulations for the handling of Corona Virus Disease 2019 (Covid-19), which aims to handle the Covid-19 pandemic in Indonesia can run well and be adhered to by all communities. But the legal order issued by the Government of Indonesia in dealing with Covid-19 and the implementation of physical distancing has not been maximal in protecting the rights of the Indonesian people. To prevent the spread of Covid-19, the government asks people to keep their distance from each other, avoid crowded places such as gathering in houses of worship, markets, malls, and not to conduct events that reason many people such as weddings, meetings, and seminars. Against the steps taken by this government, many people think that it is contrary to human rights. This research method uses normative juridical approach methods with data analysis methods using qualitative data analysis. The results of this study show that government regulation should still pay attention to people's rights, such as the right to work, health, and so on. Applying the law in an emergency must be acted wisely, not to debate so that people's rights are ignored. In addition, the role of the community is also needed to remain in compliance with health protocols in a disciplined manner so that the transmission of the Covid-19 virus can be suppressed.","PeriodicalId":292710,"journal":{"name":"International Journal of Educational Research & Social Sciences","volume":"565 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117301577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-20DOI: 10.51601/ijersc.v3i1.276
Maria Paskalina, M. Ningsih
Taxes as a source of state revenue, state revenue plays an important role in national development. There are many obstacles in optimizing tax revenue, one of which is the form of non-compliance in tax payments, one of which is tax aggressiveness. This study was conducted to determine the effect of liquidity, profitability and leverage on tax aggressiveness in food and beverage companies listed on the IDX. In this study, tax aggressiveness is measured by the Effective Tax Rate (ETR), liquidity is measured by current assets and current liabilities, profitability is measured by the ROA (Return On Asset) indicator, leverage is measured by total debt and total equity. This research uses quantitative methods. The selected population is 30. The results of this study indicate that profitability has a positive effect on company aggressiveness, using the purposive sampling method, so that a sample of 12 companies for 3 years in 2018-2020 meet the criteria. The data were analyzed using multiple-tax linear regression, while liquidity and leverage had a negative effect on tax aggressiveness.
{"title":"Determinants Of Tax Aggressiveness In Food And Beverage Sub Sector Companies Listed On The Indonesia Stock Exchange","authors":"Maria Paskalina, M. Ningsih","doi":"10.51601/ijersc.v3i1.276","DOIUrl":"https://doi.org/10.51601/ijersc.v3i1.276","url":null,"abstract":"Taxes as a source of state revenue, state revenue plays an important role in national development. There are many obstacles in optimizing tax revenue, one of which is the form of non-compliance in tax payments, one of which is tax aggressiveness. This study was conducted to determine the effect of liquidity, profitability and leverage on tax aggressiveness in food and beverage companies listed on the IDX. In this study, tax aggressiveness is measured by the Effective Tax Rate (ETR), liquidity is measured by current assets and current liabilities, profitability is measured by the ROA (Return On Asset) indicator, leverage is measured by total debt and total equity. This research uses quantitative methods. The selected population is 30. The results of this study indicate that profitability has a positive effect on company aggressiveness, using the purposive sampling method, so that a sample of 12 companies for 3 years in 2018-2020 meet the criteria. The data were analyzed using multiple-tax linear regression, while liquidity and leverage had a negative effect on tax aggressiveness.","PeriodicalId":292710,"journal":{"name":"International Journal of Educational Research & Social Sciences","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114609578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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