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Manajemen PAUD Nabila, Restu; Tri Utami, Dian
Generasi Emas Vol. 6 No. 2 (2023): Generasi Emas:Jurnal Pendidikan Islam Anak Usia Dini
Publisher : UIR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ge.2023.vol6(2).14232

This research was conducted with the background of government policy demands regarding the management of PAUD standards. The implementation of PAUD management is one of the benchmarks of success of an ongoing PAUD institution. Therefore, good PAUD management will be able to realize a quality PAUD institution. This research is a descriptive qualitative study conducted in PAUD Sekato, Marison Village, Minas District, Siak Regency. The purpose of this research is to describe in general the implementation of PAUD management. This study uses qualitative research methods aimed at field research. The type of data used is data obtained from observations, interviews, and documentation. The results showed that the management of Sekato PAUD has not been fully implemented, but there are supporting and inhibiting factors that influence the management of PAUD management.

Permainan Tradisional Statak Meningkatkan Aspek Perkembangan Agama Dan Moral Anak Tri Utami, Dian; Raihana, Raihana; Wahyuni, Ida Windi
Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan Vol. 19 No. 1 (2022): Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan (AJAIP)
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/al-hikmah:jaip.2022.vol19(1).8049

The low religious and moral values of the nation's children are reflected in the many criminal cases that occur, such as sexual harassment, violence, bullying, corruption, dishonesty, self-destruction with drugs and free sex. This case no longer views adulthood as the culprit, but has occurred at a young age and even at an early age. Religious and moral education from an early age is an important effort to create individuals who have good morals, have ethics, have concern and continue to learn like teachings in Islam. The purpose of this research is to produce a product and determine the feasibility of a traditional statak game product as a nation's wealth in helping to develop children's religious and moral values from an early age as a provision to be able to judge something in the life of the next child in society. This development research uses the Borg and Gall theory development procedure which is simplified and includes 5 stages. The trial stage cannot be carried out on students because schools are closed due to COVID-19 that hit Indonesia. Data collection using a questionnaire. The results of the validation of material experts and media experts were 86.3% classified as very feasible, the results of educator validation of 96% classified as very feasible. Thus the Statak traditional game is declared feasible to be used in learning. This research produces a traditional statak game tool (statak bag). The researcher suggests that this traditional game be included in the learning program.

EDUKASI KESEHATAN DI MASA NEW NORMAL PADA ANAK Windi Wahyuni, Ida; Raihana, Raihana; Tri Utami, Dian; Setiani, Ella; Halimah Shafira, Syarifah
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i1.366-375

The main purpose of this activity is that it is hoped that posyandu participants, orphanage residents, and students of the Harapan Bunda PAUD students in Kampar Kiri Hilir Subdistrict, Kampar Regency can understand and apply clean living behavior in entering the new normal. The target of dedication is 41 children. There is an increase in knowledge and understanding of the participants of Posyandu, Aulia Orphanage, and the Harapan Bunda PAUD regarding covid-19 and its symptoms, and parents/teachers/orphanages teachers remain as companions and mentors in applying health to themselves so they are not exposed to the covid-19 virus. Furthermore, the results of this activity are expected to increase the attitude and behavior of children to be more independent and able to understand the spread of the covid-19 virus and how to prevent it and to maintain distance, use masks, and always wash hands.

The Effect of Environmental, Social, Governance (ESG) Disclosureand Accounting Conservatism on Tax Avoidance Practices with Firm Value as a Moderating Variable Tri Utami, Dian; Rosidi; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.907

Purpose: This research aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and accounting conservatism on corporate tax avoidance, considering the role of company value as a moderating variable in this relationship. Methodology/approach: This research uses an explanatory quantitative approach, using panel data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). The level of ESG disclosure is measured using a content analysis index compiled from 33 Environmental, Social, and Governance indicators. Accounting conservatism is proxied by the Book-to-Market ratio, while company value is measured using the Price-to-Book Value (PBV) ratio. The analysis technique used is panel data regression with moderating variable testing. Findings: ESG disclosure has a negative, significant effect on corporate tax avoidance, whereas accounting conservatism does not. Firm value is found to strengthen the negative relationship between ESG disclosure and tax avoidance, indicating that firms with higher market values tend to show better tax compliance as sustainability transparency increases. However, company value does not moderate the relationship between accounting conservatism and tax avoidance, suggesting that accounting conservatism functions more as a technical reporting practice than as a strategy directly related to tax policy. Practical implications: This research provides practical implications for corporate management in efforts to enhance reputation and minimize tax risk through strengthening ESG disclosure and implementing accounting conservatism. Companies with high market value are expected to incorporate both aspects into their corporate governance strategy to improve tax compliance. Originality/value: This research contributes to the literature on market discipline and tax ethics by revealing the role of corporate values in enhancing the effectiveness of ESG disclosure in curbing tax avoidance, while also demonstrating the limitations of accounting conservatism in emerging markets.

Strengthening Early Childhood Teachers’ Capacity through the Implementation of Conflict Resolution Learning to Enhance Children’s Social Skills Tri Utami, Dian; Raihana, Raihana; Amiruddin, Amiruddin; Aliman Alim, Ak Muhd
Journal of Comunity Service in Early Childhood Education Vol. 1 No. 3 (2025): Journal of Comunity Service in Early Childhood Education
Publisher : CV Berkah Syahdin Trust

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64840/jcosece.v1i3.130

Background: Social skills are a fundamental aspect of early childhood development, encompassing communication, empathy, self-control, responsibility, and cooperation. However, many early childhood education practices still tend to be teacher-centered and have not optimally utilized children’s conflicts as opportunities for social learning. In addition, teachers often lack the knowledge and skills to manage peer conflicts constructively in classroom settings. Aims: This community service program aims to strengthen early childhood teachers’ capacity in implementing conflict resolution techniques to enhance children’s social skills. Methods: The program employed an action research approach consisting of planning, action, observation, and reflection stages. The implementation included socialization, training, simulation, and mentoring activities for early childhood teachers. Supporting learning tools such as training modules, daily lesson plans, storybooks, and emotion cards were provided to facilitate the application of conflict resolution strategies in classroom practices. Data were collected through pre-test, post-test, observation, and documentation, and analyzed descriptively. Results: The results indicate a significant improvement in teachers’ understanding and skills in managing children’s conflicts constructively. The average score increased from 46.2% in the pre-test to 86.0% in the post-test. Teachers demonstrated better ability to design and implement conflict resolution-based learning activities. In addition, children showed improved social skills, including communication, empathy, emotional regulation, cooperation, and problem-solving abilities. The use of learning media such as storybooks and emotion cards also supported children’s understanding of emotions and conflict situations. Conclusion: The program effectively strengthens teachers’ capacity in implementing conflict resolution learning and contributes to the improvement of children’s social skills. The integration of training, practical application, and mentoring provides a meaningful and applicable model for enhancing social-emotional learning in early childhood education.

Permainan Tradisional Statak Meningkatkan Aspek Perkembangan Agama Dan Moral Anak Tri Utami, Dian; Raihana, Raihana; Wahyuni, Ida Windi
Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan Vol. 19 No. 1 (2022): Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan (AJAIP)
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/al-hikmah:jaip.2022.vol19(1).8049

The low religious and moral values of the nation's children are reflected in the many criminal cases that occur, such as sexual harassment, violence, bullying, corruption, dishonesty, self-destruction with drugs and free sex. This case no longer views adulthood as the culprit, but has occurred at a young age and even at an early age. Religious and moral education from an early age is an important effort to create individuals who have good morals, have ethics, have concern and continue to learn like teachings in Islam. The purpose of this research is to produce a product and determine the feasibility of a traditional statak game product as a nation's wealth in helping to develop children's religious and moral values from an early age as a provision to be able to judge something in the life of the next child in society. This development research uses the Borg and Gall theory development procedure which is simplified and includes 5 stages. The trial stage cannot be carried out on students because schools are closed due to COVID-19 that hit Indonesia. Data collection using a questionnaire. The results of the validation of material experts and media experts were 86.3% classified as very feasible, the results of educator validation of 96% classified as very feasible. Thus the Statak traditional game is declared feasible to be used in learning. This research produces a traditional statak game tool (statak bag). The researcher suggests that this traditional game be included in the learning program.

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