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Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak dengan Insentif Pajak Sebagai Pemoderasi. (Studi pada perusahaan pertambangan di Indonesia) Warsono Warsono; Yuli Ardianto
Jurnal Manajemen dan Bisnis Indonesia Vol 2 No 2 (2015): Jurnal Manajemen Bisnis Indonesia - Edisi Februari 2015
Publisher : Forum Manajemen Indonesia (FMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31843/jmbi.v2i2.52

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This study aims toexamine the effectofcorporatesocialresponsibility(CSR) to taxaggresiveness with the tax incentive as a moderator. The study population used is the mining companies listed in Indonesia Stock Exchange. Sampling method using purposive samplingobtained by 34 companies of reach with 2011-2015. This study used Corporate Social Responsibility (as independend variable) and Tax Aggressiveness(as dependend variable) and Tax Incentive (as moderating vatriable). Tocontrol the effect of CSR to tax aggresiveness,primarily as a result of the use of moderating variable,this study used variable controls :Leverage, Size, Return on Assets (ROA), Capital Intensity and Inventory Intensity. The dependent variable in this study is tax aggressiveness. It was measured by usingproxy :effective tax rate(ETR).CSR has been carried out by using Corporate Social Responsibility Index (CSRI).Data analysis technique has been done by using Moderated Regression Analysis (MRA). The data was processed using SPSS 22. The result shows that CSR has negative influence to tax agressiveness. The higherthelevelof CSR disclosure of acorporation, thelower isthelevelof tax aggressiveness.Tax incentives is proven and capable to strenghthen the relations between CSR and Tax Aggressivenes. CSR stimultantly tested with the control variables showed similar result that it has negative influence the higherthe levelof CSR disclosure of acorporation, thelower isthelevelof tax aggressiveness. Keywords: Corporate Social Responsibility, Tax Aggressiveness, Efective Tax Rate
GURU: ANTARA PENDIDIK, PROFESI, DAN AKTOR SOSIAL Warsono Warsono
The Journal of Society and Media Vol. 1 No. 1 (2017): education in Society & media
Publisher : Department of Social Science, Faculty of Social Science &Law, Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsm.v1n1.p1-10

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AbstrakMenjadi guru berarti menyandang dua status sekaligus pada dirinya. Yakni, profesional dan pendidik. Tetapi, kedua status ini tidak hanya didasarkan kompetensi dedaktif-metodik saja. Sebab, ada ekspektasi sosial yang menjadi cita-cita ideal masyarakat. Sehingga, guru profesional bukan semata-mata berorientasi mendapatkan pekerjaan dan pendapatan yang layak, melainkan juga memiliki panggilan jiwa dan kesadaran humanis. Meskipun banyak pelatihan peningkatan profesi guru di berbagai jurusan kependidikan, tetapi prosesnya tidak banyak bermakna. Hal ini disebabkan cara berpikir guru yang materislistik. Oleh sebab itu, makna guru sebagai pekerjaan harus digeser pada posisinya sebagai aktor sosial yang saling berdialog dengan realitas sosialnya untuk menemukan berbagai solusi akan persoalan pendidikan.Kata kunci: guru, pendidik, profesi, dan aktor sosialAbstractBeing teacher means having double status namely professionals and educators. However, both of status are not only based on didaktic-methodical competence. There are social expectation coming from the society to be ideal people. Thus, professional teachers are not solely oriented to get a job and a decent income, but also has a soul and human consciousness. Although there are lot of training to improve the teaching profession in the various departments of education, most of them are meaningless. This is due to the way of teachers thought which is materislistic. Therefore, the meaning of the teacher as the workers should be shifted in position as social actors who always engage in mutual dialogue with the social reality to formulate solutions toward issue of education.Keywords: teacher, educator, profession, social actor 
THE IDEOLOGY IN THE INDONESIAN-ENGLISH TRANSLATION OF CULTURAL TERMS FOUND IN ANDREA HIRATA’S NOVEL LASKAR PELANGI INTO THE RAINBOW TROOPS Hendro Kuncoro; Djoko Sutopo; Warsono Warsono
Jurnal Ilmiah Spectral Vol 4, No 2 (2018): Jurnal Ilmiah Spectral
Publisher : STBA Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47255/spectral.v4i2.24

Abstract

This study concerned with translation study, which is the translation ideology used in the translation of cultural terms found in Andrea Hirata’s novel Laskar Pelangi into The Rainbow Troops. The aims of the study were to describe the cultural terms category found in the novel, to find the most frequently translation technique applied by the translator in translating the cultural terms found, and to analyze the ideology of translation applied by the translator in translating the novel. The study used was a qualitative descriptive method. The unit analysis of this research was the cultural term words and phrases, obtained from the original novel and the translation novel. The result of the study showed that the most frequently translation technique applied is compensation (18.08%). Based on the techniques of translation used, which mostly tend to Target Language, it can be concluded that the translation ideology used by the translator is domestication ideology. It could be also concluded that by applying this domestication ideology, the translator made the foreign-sounding languages and cultures found in the Laskar Pelangi novel, transparent to the target language reader with something equal and equivalent, so the work of translation is acceptable, and easy to understand.
Perlindungan Hukum Terhadap Anak dalam Keluarga Poligami Ditinjau dari Hukum Islam dan Hukum Positif Warsono Warsono
Nizham Jurnal Studi Keislaman Vol 8 No 02 (2020): Jurnal Nizham
Publisher : Postgraduate State Islamic Institute (IAIN) Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/nizham.v8i02.2713

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This study aims to analyze the implementation of legal protection for children in polygamous families in terms of Islamic and positive law in Metro City, the inhibiting factors and efforts to overcome the obstacles that occur in polygamous families in terms of Islamic law and positive law in Metro City. This research is descriptive qualitative. Data collection was done by means of interviews and documentation. Data were analyzed by means of data reduction, data presentation and drawing conclusions. Based on the results of the analysis, the implementation of legal protection for children in a polygamous family in terms of Islamic law and positive, that is, legally positive has not been carried out well, but there is one family that is carried out, this is due to several factors, namely raising and caring for children, meeting all the necessities of life. and maintaining honor, responsibility, guiding and educating, as well as maintaining the health and welfare of children. Meanwhile, from Islamic law, there is something that is well implemented and also unlike the child's right to live, namely, children's rights in the clarity of their lines, children's rights in giving a good name, children's rights to obtain breast milk, children's rights to receive care, children's rights in property ownership. objects, children's rights in obtaining education and teaching. The factors that inhibit the needs of polygamous children, the educational factor of children in polygamous families, the factors of the relationship between children from polygamous families, and the factors of the relationship between children and parents. As well as efforts to overcome obstacles that occur in a polygamous family, namely upholding the husband's leadership in the family, the objectivity and neutrality of the husband, husband's justice, the husband acts wisely, the husband's love, the husband dares to give in for the sake of family harmony, the husband can maintain a balance of rights and obligations.
Improvement in Performance across the Supply Chain by Market Strategic Alignment in the Textile Sector of Indonesia Rehning Kurnia; Warsono Warsono; Erny Roesminingsih; Sugi Hartono
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.61 KB)

Abstract

Abstract-Recently, supply chain practices are consider are the effective practices because it enhance he business performance by improving their processes and also capture the emphasis of the researchers. Thus, the ongoing study’s aim is to inspect the role of market strategies and market performance along with the supply chain performance on the firm performance of the textile sector in Indonesia. The examination of mediation role of supply chain performance among the links of market strategies, market performance and firm performance. The workers of marketing along with the supply chain department are the respondents and data were extracted from them by questionnaires that was analyzed by PLS-SEM. The findings indicated that market strategies and market performance have positive impact on the firm performance while the outcomes also elaborated that supply chain performance has positive mediation among the nexus of market strategies, market performance and firm performance. These findings give the insight to the regulators that they should improve their emphasis towards the supply chain and marketing performance that enhance the firm performance of the industry.
TINGKAT PENGETAHUAN PENGGUNAAN OBAT ANTIBIOTIK DI TELUKJAMBE TIMUR KARAWANG Tegar Wiguna; Desi Sintia; Listia Nurkholifah; Naufal Rizal; Silky Maulina; Theshinta Berliana; Warsono Warsono
Berkala Ilmiah Mahasiswa Farmasi Indonesia Vol 9 No 1 (2022): Berkala Ilmiah Mahasiswa Farmasi Indonesia (BIMFI)
Publisher : Ikatan Senat Mahasiswa Farmasi Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48177/bimfi.v9i1.100

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Introduction : Antibiotics are the most frequently prescribed drugs for patients but there are still many people who do not know about the use of antibiotics, causing inaccuracy in the use of antibiotics and resulting in drug resistance to germs. Methods: The research method used is descriptive method with cross sectional design. The study was carried out in East Jambe Bay in December 2021. The sampling technique in this study was accidental sampling with inclusion criteria of 20-50 years old, people in the East Jambe Bay area. Data retrieval conducted direct interviews with the number of respondents 30 to obtain primary data. Respondents who took part in this study found 30 people who were members of the East Telukjambe community and met the research inclusion factors. Results: The results of the accidental sampling test showed a significant relationship between gender and knowledge of the use of antibiotics. The level of health awareness is not only influenced by attitude factors, but also by several other individuals, from the results of this study it can be seen that respondents have a higher level of knowledge about antibiotics in answering how to use good and sufficient antibiotics. Conclusion: Based on the research results obtained from 30 respondents, the level of knowledge of the people in Telukjambe Timur towards the use of antibiotics is in the less category as many as 10 people (10%), while in the good category as many as 20 people (20%). So it can be said that the category of public knowledge about antibiotics is in sufficient.
KONSTRUKSI MAHASISWA FAKULTAS ILMU SOSIAL DAN HUKUM TENTANG DEMONSTRASI SEBAGAI SALURAN PENYAMPAIAN ASPIRASI POLITIK Febryan Arbinata; Warsono Warsono
Kajian Moral dan Kewarganegaraan Vol 9 No 1 (2021): Kajian Moral dan Kewarganegaraan
Publisher : Universitas Negeri Surabaya (Unesa)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.22 KB) | DOI: 10.26740/kmkn.v9n1.p109-123

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Abstrak Tujuan penelitian ini untuk mengungkap bagaimana konstruksi dari mahasiswa mengenai konsep demonstrasi yang menjadi sarana untuk menyampaikan aspirasi politik. Berger dan Luckman (1990) dalam Manuaba (2008) menyebutkan bahwa konstruksi sosial yang dilihat melalui fase eksternalisasi, objektivasi dan internalisasi. Subjek penelitian ini adalah mahasiswa yang masuk dalam kategori aktivis di Fakultas Ilmu Sosial dan Hukum Universitas Negeri Surabaya. Penelitian ini menggunakan pendekatan kualitatif dengan desain penelitian studi kasus mengacu pada pendapat Yin (2011). Teknik pengumpulan data berupa wawancara mendalam. Data yang diperoleh dianalisis berdasarkan pendapat Miles dan Huberman dengan empat tahapan meliputi pengumpulan data, reduksi data, penyajian data, dan penarikan keimpulan. Hasil penelitian menunjukkan pertama, bahwa pengetahuan mahasiswa yang terbentuk tentang demonstrasi bermula dari sosialisasi sekunder yang berasal dari lingkungan tempat tinggal maupun lingkungan tempat mereka menjalankan aktivitas. Kedua Objektivasi ini berkaitan dengan hal yang dialami maupun tahapan pengalaman pribadi dari mahasiswa dalsam mengartikan sebuah kenyataan. Ketiga pada tahap internalisasi ini hasil pengalaman yang di dapat mahasiswa digabungkan dengan apa yang mereka ketahui tentang demonstrasi secara umum. Hal ini kemudian disimpulkan menjadi pengetahuan mahasiswa dalam melihat demonstrasi yang terjadi . Kata Kunci: Konstruksi, Demonstrasi, Mahasiswa. Abstract The purpose of this study is to explain in actuality and factual about student construction related to demonstration as a channel for submission of political aspirations. This study uses the theory of social construction according to Berger and Luckman (1990) in Manuaba (2008) regarding social construction as seen through the phase of externalization, objectivation, internalization. The subject of this study is the Faculty of Social Sciences and Law University of Surabaya. The study used a qualitative approach with a case study design referring to Yin opinion (2011). Data collection techniques in the form of deep interviews. The data obtained is analyzed based on the opinions of Miles and Huberman with four stages including data collection, data reduction, data presentation, and withdrawal of impulsants. The results showed first, that the knowledge of students formed about the demonstration began from secondary socialization derived from the environment of residence as well as the environment in which they run activities. These two objectivity pertain to what they experienced or the personal experience stages of the individual in interpreting a reality. All three of these internalization are essentially the result of an experience that is then combined with what they know about demonstrations in general. It is then projected to be a knowledge student in seeing demonstrations that occur. Keywords: Construction, Demonstration, Higher Student.
Analisis Tingkat Pemahaman Siswa Terhadap Nilai-Nilai Pancasila dalam Pembelajaran Daring di SMPN 1 dan 2 Kecamatan Trowulan Kabupaten Mojokerto Febiana Wahyuni Fauziyah; Warsono Warsono
Kajian Moral dan Kewarganegaraan Vol 11 No 1 (2023): Kajian Moral dan Kewarganegaraan
Publisher : Universitas Negeri Surabaya (Unesa)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/kmkn.v11n1.p49-63

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Abstract This study aims to determine the level of student understanding of Pancasila values ​​in online learning for students at SMPN 1 Trowulan and students at SMPN 2 Trowulan, Trowulan sub-district, Mojokerto Regency, East Java. The type of research applied here is descriptive quantitative with the sampling technique using simple random sampling. The sample used in this study were students of class VIII C from SMPN 1 Trowulan and class VIII F students from SMPN 2 Trowulan. Collecting data by using an objective test for measure the level of understanding students to the values of Pancasila which then given to students. This research is based on Anderson dan Krathwohl taxonomy and information processing theory. The result of this research is known that is the level of understanding students perception of Pancasila values in online learning at SMPN 1 Trowulan and SMPN 2 Trowulan, Mojokerto Regency is at a very low predicate. This is evidenced by the highest percentage obtained from each school from SMPN 1 Trowulan, the largest percentage is 64% which is in a very low predicate. SMPN 2 Trowulan the largest percentage obtained was 48% in the predicate very low. Then, from SMPN 1 Trowulan it is known that there are a total of 85% of students who still do not meet the Minimum Completeness Criteria (KKM). Meanwhile, from SMPN 2 Trowulan, it is known that there are a total of 69% of students who still do not meet the Minimum Completeness Criteria (KKM). Keywords: Understanding, Pancasila Values, Online Learning
Strategi Ibu Tunggal dalam Mendidik Kemandirian pada Anak di Desa Bengkelo-Lor Kecamatan Benjeng Kabupaten Gresik Sindy Febyanti; Warsono Warsono
Kajian Moral dan Kewarganegaraan Vol 11 No 1 (2023): Kajian Moral dan Kewarganegaraan
Publisher : Universitas Negeri Surabaya (Unesa)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/kmkn.v11n1.p81-95

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The purpose of this study was to describe the strategies used by single mothers regarding efforts to educate children's independence. The focus in this research is the single mother's strategy in educating independence in children, which is related to what mothers do to reduce or eliminate their children's dependence on others. The research approach used is descriptive qualitative. The informants of this study were 5 single mothers. The location of this research is Bengkelo-Lor Village, Benjeng District, Gresik Regency. Data collection techniques used in-depth interviews and participant observation. The data analysis technique uses the Miles and Huberman interactive model. This study uses Edward Lee Thorndike's Behavioristic educational paradigm theory, that single mothers act as intellectual stimuli by carrying out actions and thoughts that will guide children's behavior to become independent. These characters are stimulated by the environment such as by habituation or example to children. Children who catch the stimulus will know and produce behavior in accordance with the goal, namely the character of independence. The results showed that in carrying out independence character education there were four things that single mothers did, including the first, making children as partners in problem solving, positioning themselves as friends with children, sharing shared responsibilities, and using the help of other parties in educating children. . For single mothers in educating the character of independence in children, there are also obstacles or difficulties, this is related to the division of time and also the attitude of the child who feels tired so that it cannot be forced. Keywords: strategy, single mother, independence.
PROSES KONSEP DIRI MANTAN NARAPIDANA (STUDI FENOMENOLOGI ANGGOTA KOMUNITAS DEDIKASI MANTAN NARAPIDANA UNTUK NEGERI) Ahmad Shobrianto; Warsono Warsono
Kajian Moral dan Kewarganegaraan Vol 11 No 2 (2023): Kajian Moral dan Kewarganegaraan
Publisher : Universitas Negeri Surabaya (Unesa)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/kmkn.v11n2.p429-443

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Ex-convicts have challenges after undergoing a coaching period such as being difficult to be accepted back in the community. Self-concept in ex-convicts affects social interaction in social life. This study aims to describe the self-concept process of ex-convicts who are members of the DM-NUN community. The use of theory in this study is George Herbert Mead's self-concept theory. In this study using a qualitative method with a phenomenological approach with data analysis of Miles and Hubermas. Data collection was carried out by purposive sampling consisting of five informants with the criteria of ex-convicts who were members of the Dedication Community of Former Inmates for the Country, had undergone a period of coaching at the IIB Tuban Penitentiary, and had been recorded as committing criminal acts. The focus of this research is to describe the self-concept process of ex-convicts who are members of the ex-convicts dedication community for the country by using the concepts of I and Me in the study of George Herbert Mead's theory. The results of the research findings are that the self-concept of ex-convicts who are members of the ex-convicts dedication community for the country is formed based on the willingness of ex-convicts to change themselves for the better, efforts to return to society, and support from the family and community as shown in Geoerge's theory. Herbert Mead through two elements, namely element I on the informant seen in ex-convicts wanting to change themselves and regret all the crimes they have committed. Meanwhile, the Me element is seen in informants who want to be seen as good people who have repented from past actions and in the future they can become figures or leaders for the community. Keywords: self concept, ex-convicts, community