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THE EFFECT OF MANAGERIAL OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AVOIDANCE Antonia Pramudita; Puji Rahayu; Rike Selviasari
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.3994

Abstract

Main Purpose - This study aims to analyze the effect of managerial ownership and corporate social responsibility (CSR) on tax avoidance practices in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Method - This research employs a quantitative approach using multiple linear regression analysis to examine the relationships between the variables. Secondary data were obtained from annual reports and sustainability reports published by the selected food and beverage companies during the observation period. Main Findings - The results of this research reveal a complex interaction between non-financial factors—such as sustainability and CSR reporting and financial components like firm performance, in the context of tax avoidance practices. Theory and Practical Implications - The results indicate a significant and complex relationship between managerial ownership, CSR, and tax avoidance. Managerial ownership may lead to either aggressive tax avoidance or prudent fiscal behavior, depending on managerial incentives and long-term orientation. Meanwhile, CSR serves a dual role as both a tool of legitimacy and a compliance signal, which can either reinforce or reduce a firm's tendency toward tax avoidance. Novelty - This study fills a gap in the literature by simultaneously examining the effect of managerial ownership and CSR on tax avoidance in the context of developing countries, particularly the food and beverage sector in Indonesia, which has not been widely explored previously.
Strategi Menghadapi Persaingan Bisnis Pada UMKM Di Kabupaten Tangerang Puji Rahayu; Joko Supono; Andri Zalmi
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 1 No. 3 (2023): September : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v1i3.313

Abstract

The basic knowledge and strategies of microenterprise actors are important to help them manage and develop their businesses more effectively. The following section presents basic knowledge and strategies that may be useful for microentrepreneurs. Knowledge of the concepts, characteristics and challenges facing microenterprises, including resource constraints, access to capital and scale of operations. Understanding the local market, competitors, consumer trends and purchasing behavior can help determine the right marketing strategy. Basic issues of financial management, Hopefully, SWOT analysis can help business stakeholders reassess the internal and external factors of the business.
Pengabdian Mahasiswa dalam Membangun Fondasi Moderasi Beragama Sejak Usia Dini melalui Kegiatan Baca Tulis Al-Qur’an Rani Maharani; Puji Rahayu; Selly Marita
Hikmah : Jurnal Studi Pendidikan Agama Islam Vol. 2 No. 3 (2025): Hikmah : Jurnal Studi Pendidikan Agama Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/hikmah.v2i3.1283

Abstract

This study departs from the urgency of early childhood religious education as the foundation for shaping religious and moderate character. The lack of Qur’an learning facilities and qualified teachers in Karang Mulya Village has hindered children aged 6–10 years in mastering Qur’anic literacy skills, even though this stage is considered a golden period of cognitive, affective, and psychomotor development. To address this issue, the research employed a qualitative descriptive method combined with a Project-Based Learning (PjBL) approach, which allowed the teaching process to be linked with practical and contextual activities. Data were collected through direct observation, structured interviews with parents and teachers, and careful documentation of student progress. The analysis was carried out through systematic steps of data reduction, presentation, and conclusion drawing. The findings reveal significant improvements in children’s ability to recognize, read, and write hijaiyah letters, although variations remain, particularly in creativity and independence. Furthermore, Qur’anic literacy activities meaningfully contributed to strengthening the understanding of religious moderation values, such as national commitment, tolerance, anti-violence, and acceptance of local culture. In conclusion, student service activities through Qur’anic literacy not only enhanced technical skills but also functioned as an effective medium for building religious moderation foundations from an early age.
Key populations and PLHIVs’ expectation of inclusive HIV/AIDS services: A study of four puskesmas in Yogyakarta and Cilacap Mellen, Renie; Ida N Faizah; Syafriani; Puji Rahayu; Dwi Maiyanthi; Fithri Zamzam; Fajar Wahyuni; Yanri Subronto; Hasanbasri, Mubasysyir; Retna Siwi Padmawati
BKM Public Health and Community Medicine PHS8 Accepted Abstracts
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Objective: To describe the expectation of PLHIV and key populations regarding HIV/AIDS services, especially on pandemic COVID-19. Method: This study conducted a pilot questionnaire survey in Puskesmas Tegalrejo and Mantrijeron, Yogyakarta; and Puskesmas Cilacap Selatan 2, Puskesmas Kesugihan 2, in Cilacap Region, Central Java. The participants were 62 PLWHA and 60 key populations (transgender, male sex workers, IDUs, and sex workers). This paper uses the data from an open-ended item in the questionnaire on respondents' expectation of HIV services in the puskesmas. Result: Both PLHIV and key populations expected equal service, friendly and respectful services without differentiating from other patients. Health workers would be better to know about the diversity of gender and sexual orientation and educate about HIV/AIDS transmission to reduce the fear and stigmatization of the community. In addition, the rotation issues of health workers should not change the quality standards of HIV/aids services. PLHIVs expected that health workers do not disclose their status to others (which should have become the standard of health professionals’ practice) and provide complete support and counseling related to HIV/AIDS with explaining details to the patients. ARV stock is expected to get a one-month stock supply, and queuing for taking drugs. Furthermore, key populations expect flexible time on VCT tests, especially in pandemic COVID-19. Conclusion: The availability and access of puskesmas services for PLHIVs and key populations was significant progress in health care systems. Notes from users emphasize the need for management support in building inclusive services, where health and administrative workers and other puskesmas treated everyone in need equitably.
Dampak Pembelajaran Berdiferensiasi terhadap Peningkatan Literasi Siswa Bahasa Indonesia Kelas 1 SDN Latsari Imam Ali Ma’sum Ghozali; Puji Rahayu; Novita Dewi
Jurnal Pendidikan Dirgantara Vol. 2 No. 2 (2025): Mei : Jurnal Pendidikan Dirgantara
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jupendir.v2i2.250

Abstract

This study aims to determine the effect of implementing differentiated learning on improving students' literacy skills in the Indonesian language subject, Chapter 3. Differentiated learning is an approach that considers differences in methods, materials, and assessments based on each student's initial understanding and characteristics. The learning process begins with explaining the objectives, observing students' initial understanding through pre-assessment or questionnaires, exploring learning needs, facilitating learning activities according to students' needs, and ends with reflection and planning for further learning. This research was conducted in Grade 1 of SDN Latsari Tuban with a total of 28 students. The method used was classroom action research (CAR), carried out in two cycles. The results showed an improvement in students' literacy skills, both in terms of the average score and the percentage of mastery learning achievement, although the increase was not very significant. These findings highlight the importance of adapting the learning process to students' initial understanding and individual characteristics to support more effective literacy development.
Peningkatan Kemampuan Mengukur Panjang dan Berat Melalui Model Teams Games Tournament di Kelas III SD Ismafatul Aminin; Puji Rahayu; Tri Eko Baktiono
Jurnal Pendidikan Dirgantara Vol. 2 No. 2 (2025): Mei : Jurnal Pendidikan Dirgantara
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jupendir.v2i2.251

Abstract

This study aims to improve the skills of third-grade elementary school students in learning the concept of measuring length and weight through the Team Games Tournament (TGT) learning model. The research method used is classroom action research (CAR) based on the Kemmis and McTaggart model, which involves four stages: planning, acting, observing, and reflecting. The study was conducted with 24 students from class III B at UPT SDN Latsari Tuban. Data collection techniques included observation, tests, and interviews. The research results show that the implementation of the TGT learning model can enhance students' understanding of the concepts of length and weight measurement. In addition, there was an increase in students' learning activity and motivation during mathematics lessons. Students became more enthusiastic, cooperative, and engaged in group activities, which contributed to better mastery of the material. Based on these findings, the TGT learning model is proven to be effective in improving mathematics learning outcomes, especially in the topic of Length and Weight Measurement for third-grade elementary school students.
Implementasi Lesson Study Dalam Program PPL Untuk Meningkatkan Keaktifan, Hasil Belajar Siswa, dan Kompetensi Calon Guru Inna Al Ma’aritj; Puji Rahayu; Novita Dewi
Jurnal Pendidikan Dirgantara Vol. 2 No. 2 (2025): Mei : Jurnal Pendidikan Dirgantara
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jupendir.v2i2.252

Abstract

This study explores the implementation of Lesson Study within the teaching practicum (PPL) program to enhance student engagement, learning outcomes, and the teaching competencies of pre-service teachers. Employing a Classroom Action Research (CAR) approach, the research was conducted in three cycles involving second-grade students at UPT SD Negeri Latsari. Each cycle consisted of the Lesson Study stages: planning, execution, and reflection. The findings indicate significant improvements in all targeted areas. Student engagement showed a steady increase, starting from 63% in Cycle 1 and reaching 91% in Cycle 3, supported by interactive strategies such as group worksheets, flipbook media, and the Team Games Tournament (TGT) model. Correspondingly, learning outcomes improved, with average test scores rising from 68.2 in Cycle 1 to 83.7 in Cycle 3. Furthermore, pre-service teachers demonstrated notable development in key teaching competencies, particularly in lesson planning, classroom management, and reflective practices. Overall, the study underscores the effectiveness of Lesson Study in promoting collaborative teaching practices, improving the quality of instruction, and fostering professional growth among pre-service teachers. The integration of innovative and interactive learning strategies within the Lesson Study framework contributed significantly to creating a more engaging and impactful learning environment for students.
Penerapan Scientific Learning Untuk Meningkatkan Hasil Belajar Siswa Kelas 2 SD Bab “Keluargaku Unik” Indiana Zulfia Malik; Puji Rahayu; Tri Eko Baktiono
Jurnal Pendidikan Dirgantara Vol. 2 No. 2 (2025): Mei : Jurnal Pendidikan Dirgantara
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jupendir.v2i2.253

Abstract

This study aimed to improve the learning outcomes of second-grade students at SD Negeri Latsari Tuban in Indonesian language lessons, specifically focusing on the theme "My Unique Family." The classroom activities were designed to encourage active student participation through group discussions on related topics. The research was conducted over two cycles, applying a scientific approach to the learning process.The findings showed a 20% improvement in student learning outcomes, with the average score increasing to 8.68. Mastery levels also improved significantly, from 69% in the first cycle to 89% in the second cycle. These results demonstrate that the scientific approach effectively enhanced student understanding and engagement during the lessons.Overall, the study concludes that the scientific approach is a beneficial method for improving learning outcomes in Indonesian language subjects. It also suggests the broader applicability of this method for enhancing student achievement across other themes and subject areas.
PENGARUH MODEL PEMBELAJARAN COOPERATIVE TIPE STUDENT TEAM ACHIEVEMENT DIVISIONS BERBANTUAN QUIZIZZ TERHADAP KEMAMPUAN BERPIKIR KREATIF SISWA SEKOLAH DASAR Salsabila, Nisrina Fairuz; Puji Rahayu; Hafiziani Eka Putri
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 04 (2024): Volume 09 No. 04, Desember 2024.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i04.17500

Abstract

The background of this research is based on the low level of mathematical creative thinking skills among elementary school students. One effort to improve this condition is by using the cooperative learning model of Student Team Achievement Divisions (STAD). The aim of this study is to determine the improvement and impact of the cooperative learning model of Student Team Achievement Divisions (STAD) assisted by Quizizz on the creative thinking abilities of fourth-grade students at SDN Cikarang Kota 02. The type of research conducted is a quasi-experiment. The design of this research is a non-equivalent control group design with pretest and posttest measures. The research sample consists of 20 students from class IV A and 20 students from class IV B. The instrument used in this research is a test. The results show that the improvement in mathematical creative thinking skills of students in class IV A, who were taught using the Student Team Achievement Divisions (STAD) cooperative learning model, was better compared to students in class IV B, who were taught using conventional methods. There is also an impact of applying the cooperative learning model of Student Team Achievement Divisions (STAD) on students' mathematical creative thinking abilities in elementary school, with an effect size of 76.7%. Based on these results, the cooperative learning model of Student Team Achievement Divisions (STAD) can be considered an alternative for use in the classroom to make learning more efficient, enjoyable, and meaningful.
PENGARUH PENDEKATAN SAINS, TECHNOLOGY, ENGINEERING, MATHEMATICS (STEM) BERBANTUAN MEDIA SCRATCH TERHADAP KEMAMPUAN LITERASI SAINS SISWA SEKOLAH DASAR Sulistia Janika; Puji Rahayu; Nurdiansyah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 01 (2025): Volume 10 Nomor 1, Maret 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i01.21087

Abstract

Scientific literacy skills are one of the important skills to develop in science learning because they can help students have the ability to solve problems by utilizing science and technology. Scientific literacy skills must be trained from an early age from elementary school level. However, previous research shows that elementary school students' scientific literacy abilities are still low. The application of the STEM approach is one type of learning that can improve the scientific literacy skills of elementary school students. This is the basis for carrying out this research. The aims of this research are: 1) To determine the effect of the science technology, engineering, mathematics (STEM) approach assisted by scratch on the scientific literacy abilities of elementary school students, 2) To determine the increase in scientific literacy abilities of elementary school students who receive learning using the STEM approach assisted by scratch media. better than students who receive learning with a scientific approach. The research method used in this research is Quasi Experimental Design in the form of Non-equivalent Control Group Design in science and technology learning on energy transformation material. The instrument used is a scientific literacy ability test. The conclusions that can be obtained from this research are: 1) There is an influence of applying the scratch-assisted STEM approach on students' scientific literacy abilities by 48.2%, 2) There is an increase in scientific literacy abilities who receive learning using the scratch-assisted STEM approach better than students who get learning with a scientific approach.
Co-Authors Abdillah, Dania Abdul Mufid Abdul Rokhman Achmad Solihin ADI SETIANTO Adinda Mila Sari Afridha Laily Alindra Aghnia Wulandari Agung Handayanto Agustina Dwita Sari Ahmad Fadhil Nugroho Ahmad Fadli Ahmad Sayfudin Ajeng Julia Al Kautsar Maskur Alfazriani, Rifa Sani Alya Amrina Rosyada Amanda Rizki Agustian Ambar Sekti Andri Zalmi Annastasya Amalia Putri Annawaty Annawaty, Annawaty Antonia Pramudita Anwar Fransisco Arif Rahman Hakim Arifah Era Zusnia Arifuttajalli Azizah Nur Alifah Azzahra Salsabila Aldila Barokah Guniarti Beby Hilda Agustin Bening Cipta Alam Bintang Muhibuttobari Suparman Cahyo Dwi Rachmadi Calvin Prasetyo Chatarina Muryani Cintar Cantika Bunga Jadmiko Dea Divinda Farabella Andi Dea Wemona Rahma Decci Japin Deny Eka Widyastuti Dewi Indriasih Dewi Kartika Sari Dhimas Saputra Diah Shela Andrianti Dien Noviany Rahmatika Diva Melinda Dwi Fita Heriyawati Dwi Maiyanthi Dwina Satrinia Eko Sasono Elisa Nur Azizah ELLA NUR AINI Eminugroho Ratna Sari Erisa Ayu Kusumaning Tyas Erna Suwangsih Eryawan Deise Ulul Esteria Priyanti Fajar Gumilang Fajar Wahyuni Febrianti, Ismaya Fithri Zamzam Fitri Nuraeni FM Dewanto Ghufron Abdullah Gunawan Suryo Tirto Hafiziani Eka Putri, Hafiziani Eka Hamada Adzani Mahaswara Hania Safitri Ramadhani Hanie Khaerunnisa Hari Setiyawati Heny Sulistyaningrum HERI SUSANTO HERU SUTRISNO Ida N Faizah Ilham Pratama Imam Ali Ma’sum Ghozali Imarotus Suaidah Imron Rosidi N.H Indah Permata Sari Indiana Zulfia Malik Inna Al Ma’aritj Intan Lailatul Husna Ismafatul Aminin Ismatul Jannah Istuningtyas Pramesti Ita Purnama Joko Supono Junita Junita Kartin Aprianti Keysha Kholillah Alqindy Khaila Syanin Khasanah Sahara Lailatul Nuraini Laode Rijai Lisma Evareny, Mohammad Hakimi, Retna Siwi Padmawati Lubis, Amanda Lu’Lu Ul Maknunah M. Hakim Fawazi M.Fathir Masayu Anas Tasya Maya Arsita Megayana Yessy Maretta Melisa Prawitasari Mellen, Renie Merry Agutina Miladiah Kusumaningarti Moh. Saifudin Mu'jizatin Fadiana Mubasysyir Hasanbasri Muhammad Alfa Niam Muhammad Mukhlasin Muhammad Reza Alfian Muhammad Reza Satria Inggil Muhammad Rizky Habibie MUSLIKAH Mu’jizatin Fadiana Nabila Ayunda Cahyani Naili Afkarina Nanda Ul-yana Putri Akmali Naufal Hafizh Nazila Rohmatul Aula Nenden Permas Hikmatunisa Ngasbun Ega Ni Dewi Ambal Ikka Nonik Mahdarani Nopi Krisnawati Novia Ramanda Novita Dewi NUR RAHMAWATI Nurdiansyah Nuzula Nur Aida Pandya Aryaduta Perdana Panggih Nur Adi Popong Suryani Pressy Jati Amerta Primanita Sholihah Rosmana Puji Lestary Purdiyanti Putri Inayati Putri Permadini Rasti Rahmadhani Sulistyowati Pasha Rahmat Dial Rani Maharani Refky Adi Nata Reny Novianti Retno Djohar Juliani Retno Subekti Rike Selviasari Rina DS Rina Mardiana Rina Satriani Riqlatus Sitta Wahyu Rohana Rohana Rudiansyah Saputra RusnoviandI RusnoviandI Ryemius Margharetha Siregar Salsabila, Nisrina Fairuz Sandrawati Sandrawati Santi Octavia Selly Marita Septiana Dwi Azalia Shafa Kamila Putri Anggraini Shalama Qowlam Fadila Shentya Putri Serayu Siti Ariyanti siti isnaniati Siti Zahara Saragih Siti Zumrotus Saadah SRI LESTARI Sri Luayyi Sri Setiawati Sri Setiawati Sulistia Janika Supandi IKIP PGRI Semarang Syafriani Syrilus Alexander Alvaro Roja Titik Haryati Tri Eko Baktiono Vera Yanti Tambunan Verra Syahmer Vicentia Nazida Yulanda Warli Warli Welinda Dyah Ayu Winda Nur Safitri Ritonga Windy Anastasya Wisjayanti Tri Anggeliani Yanri Subronto Yasin Yusup Yesi Agustia Yoyok Cahyono Yunan Maulana Fichry Yunicha Yunicha Zahra Venti Amelia