Article Per Year (5 Year)
p-Index From 2021 - 2026
5.854
P-Index
This Author published in this journals
All Journal Journal of Educational, Health and Community Psychology Jurnal Cita Hukum Religious: Jurnal Studi Agama-Agama dan Lintas Budaya Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat Diligentia: Journal of Theology and Christian Education Manna Rafflesia BONAFIDE: Jurnal Teologi dan Pendidikan Kristen LOGIA : Jurnal Teologi Pentakosta Vox Dei : Jurnal Teologi dan Pastoral Jurnal Sosial dan Teknologi Devotion: Journal of Research and Community Service Jurnal DIDASKO TELEIOS: Jurnal Teologi dan Pendidikan Agama Kristen Sabda : Jurnal Teologi Kristen ELEOS: Jurnal Teologi dan Pendidikan Agama Kristen Melo: Jurnal Studi Agama-agama Ritornera - Jurnal Teologi Pentakosta Indonesia Veritas Lux Mea (Jurnal Teologi dan Pendidikan Kristen) Real Coster Jurnal Salvation Harati: Jurnal Pendidikan Kristen Voice of HAMI MANTHANO: Jurnal Pendidikan Kristen Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Innovative: Journal Of Social Science Research Priviet Social Sciences Journal EKKLESIA: Jurnal Teologi Dan Pendidikan Kristiani KARDIA: Jurnal Teologi dan Pendidikan Kristiani Khamisyim : Jurnal Teologi dan Pendidikan Kristiani
Simon Simon
Prodi Statistika Jurusan Matematika FMIPA Universitas Brawijaya
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
Analysis of the Effect of Related Party Transactions and Corporate Social Responsibility on Tax Avoidance Strategies in Infrastructure Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period Rosariandoko Wijanarko, Hubertus Maria; Simon, Simon; Marojahan Sitinjak, Martogi
Devotion : Journal of Research and Community Service Vol. 6 No. 12 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i12.25591

Abstract

This study seeks to determine the factors affecting tax avoidance in real estate and property firms. The study's population comprised real estate and property firms. This research utilized a sample of 33 real estate and property firms. Field research and library research are the methodologies employed for data collecting on the financial statements of real estate and property enterprises throughout the 2021–2023 period. The data for this inquiry was processed using Microsoft Excel and SPSS version 26. The results demonstrated that leverage and profitability substantially affect tax avoidance, although capital intensity and sales growth do not. Inspection of tax avoidance operations is advisable, as significant tax avoidance results in suboptimal state revenue.
Pembinaan Warga Gereja bagi Jemaat Korban KDRT: Perspektif Teologi Pastoral Simon, Simon; Pardede, Zulkisar; Tandiongan, Fianus
ELEOS: Jurnal Teologi dan Pendidikan Agama Kristen Vol. 5 No. 2 (2026): Januari 2026
Publisher : Sekolah Tinggi Teologi Kalvari Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53814/eleos.v5i2.441

Abstract

Abstract: The author of this study, Dasariah, starts from the increasing prevalence of domestic violence in Christian families. The result of this domestic violence is a high divorce rate. The writing of this topic is also based on the church's seeming tendency to still rely on normative advice and prioritise textual interpretation to create Christian family wholeness, without addressing the problems of congregants who are victims of domestic violence. The main research question formulated in this study is: How can the development of church members be framed as a pastoral practice that supports the recovery of victims of domestic violence? In elaborating on this topic, the researcher applied a qualitative method with a pastoral theological approach. The findings of this study indicate that domestic violence experienced by the congregation often takes various forms. Often, the church responds to congregants experiencing domestic violence in a normative manner, and the victim's issues are treated as secondary. That's why the church guides by creating a safe space for the congregation to speak honestly without fear, and by collaborating with counselling institutions to heal the wounds of congregants who have experienced domestic violence. Abstrak: Dasariah penulis kajian ini berangkat dari semakin maraknya kekerasan dalam rumah tangga yang terjadi dalam keluarga Kristen. Akibat dari KDRT ini menyebabkan tingginya angka perceraian. Penulisan topik ini juga didasarkan pada gereja yang seakan masih cenderung bertumpu pada pemberian nasihat bersifat normatif dan mengutamakan tafsir teks demi menciptakan keutuhan keluarga Kristen, tanpa penyelesaian problem jemaat yang menjadi korban KDRT. Rumusan pertanyaan penelitian utama yang diajukan dari kajian ini bagaimana pembinaan warga gereja dapat dirumuskan sebagai praksis pastoral yang berpihak pada pemulihan korban KDRT? Di dalam menguraikan topik ini, peneliti menerapkan metode kualitatif dengan pendekatan teologi pastoral. Hasil temuan kajian ini mengemukakan bahwa kekerasan dalam rumah tangga yang dialami oleh jemaat sering kali hadir dalam berbagai bentuk. Acap kali gereja merespons jemaat yang mengalami KDRT bersikap normatif dan masalah korban ditempatkan bersifat sekunder. Itu sebabnya gereja melakukan pembinaan dengan memberikan ruang aman bagi jemaat tanpa takut bersuara secara jujur, serta berkolaborasi dengan lembaga pendampingan guna penyembuhan luka jemaat yang mengalami KDRT.
Lapo as a Communicative Space: Constructing Batak Identity and Cultural Memory Among Migrants in Greater Jakarta Silalahi, Evvy; Simon, Simon
Jurnal Sosial Teknologi Vol. 6 No. 3 (2026): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v6i3.32749

Abstract

This study analyzes the role of Lapo in the Greater Jakarta (Jabodetabek) area as a space for communication and cultural reproduction for the Batak ethnic community in an urban context. In a metropolitan environment characterized by high mobility and ethnic diversity, ethnic culinary spaces serve not only as places of food consumption but also as space for constructing and maintaining social identity. Using a qualitative approach, data were collected through in-depth interviews with three informants, complemented by field observations and document analysis. Thematic analysis was employed for data interpretation. The findings reveal three main dimensions of Lapo’s role: First, it serves as a space for the construction and reaffirmation of Batak identity through consumption practices and social interactions among diaspora members. Second, Batak identity is represented through cultural signifiers such as traditional food, Batak music, and spatial atmosphere, balancing ethnic identity and urban professionalism. Third, Lapo activates collective memory and transmits identity across generations through shared sensory experiences and communal dining. This study concludes that Lapo is not just a culinary venue but a social space that produces and reproduces Batak cultural identity in an urban environment, contributing to cultural communication and social construction studies.
Co-Authors Adiatmo, Kumoro Alex Arifianto, Yonatan Anderson, Lindin Andini, Ivo Putri Viddy Andreas Kurniawan, Andreas Angkouw, Semuel Rudy Berhitoe, Jevon Rainhard Cahyadi, Tjiong Eric Christiaan, John Abraham Daniel Ronda Didit Yuliantono Adi Dully, Stefanus Dyna R D, Hildegardis Firmansah, Endik Hana, Sarce Rien Harahap, David Harianto, Yusup Heri Indratno, Yohanes Twintarto Agus Indrayani, Sagung Intan Jamin Tanhidy Joswanto, Andreas Laukapitang, Yunus Daniel Anus Marojahan Sitinjak, Martogi Marsintauli, Frihardina Maulany, Rissendo Billyfaughn Michael Seno Rahardanto Nabila, Prita Rizki Nurul Hartini PAP, Yonas Pararem, Elsyina Rode Pardede, Zulkisar Pasaribu, Ronal Pasolang, Eka Rachmat, Ronald Rahkman Ardi Ramlan, H. Robi Panggarra Rondonuwu, Fery Rosariandoko Wijanarko, Hubertus Maria Sahensolar, Sandra Christina Sembiring, Lena Anjarsari Semuel Ruddy Angkouw Setiawan, Tjutjun Silalahi, Evvy Sirama, Sirama Sitanggang, Murni Hermawaty Stefanus, Tonny Andrian Suaji, Sri Darajat Sudagijono, Jaka Santosa Sudjoko Sudjoko, Sudjoko Suhariono, Agus Sukrisno, Aji Susilo, Dicky Tahir, Abdul Tandiongan, Fianus Triono Eddy Umboh, Steven Tommy Dalekes Vishal, Praveen Waruwu, Mardianus Wibowo, Adi Prasetyo Yonatan Alex Arifianto Yulianto, Auw Tammy Yulianto, Tomi Zacheus, Soelistiyo Daniel