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All Journal International Journal of Education, Language, Literature, Arts, Culture, and Social Humanities Botani: Publikasi Ilmu Tanaman dan Agribisnis Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
Ratri Aulia Wijaya
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Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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The Influence Of Islamic Religious Education In Forming Discipline Character In Students At Medan State University Laras Fitri Aini Hasibuan; Haliza Rahmania Putri; Hendriadi Hasibuan; Ratri Aulia Wijaya; Rama Ardiansyah Tumangger; Hapni Laila Siregar
International Journal of Education, Language, Literature, Arts, Culture, and Social Humanities Vol. 2 No. 2 (2024): May : International Journal of Education, Language, Literature, Arts, Culture,
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/ijellacush.v2i2.862

Abstract

Islamic Religious Education (PAI) has become the most important part of the education curriculum in Indonesia, with the aim of increasing awareness and appreciation of the Islamic religion among the community, especially students. One of the most significant aspects influenced by PAI is the character of discipline. Discipline is the behavior of obeying rules and forming a series of behaviors, namely obedience, obedience, order and regularity. PAI can help students to know and appreciate matters related to discipline in Islam, as well as apply these principles on a daily basis. Therefore, this research was conducted to analyze the influence of Islamic Religious Education on the discipline of Medan State University students  The method used in this research is descriptive quantitative with data collection techniques through questionnaires. The research sample was 30 students selected using the Convenience Sampling technique. The types of data used are primary data and secondary data. The data analysis technique used is descriptive statistical analysis, namely percentage analysis. The results of the research show that the influence of Islamic religious education in forming disciplined character in students at Medan State University has role is important and has a significant influence in shaping students' disciplined character, so it needs to be optimized in the learning process at Medan State University.
Dampak Transformasi Digital pada Agribisnis: Tantangan dan Peluang bagi Petani di Indonesia Lokot Muda Harahap; Tiarasi Gloria Pakpahan; Ratri Aulia Wijaya; Ahmad Zacky Nasution
Botani : Publikasi Ilmu Tanaman dan Agribisnis Vol. 1 No. 2 (2024): May: Botani: Publikasi Ilmu Tanaman dan Agribisnis
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/botani.v1i2.55

Abstract

Digital transformation has brought significant impact to the agriculture sector in Indonesia by improving operational efficiency, opening new market opportunities, and introducing the concept of digital farming and agriculture 4.0. Although the government has encouraged agricultural digitalization through policies and programs, farmers still face challenges such as land limitations, climate change, and limited market access. Collaboration between the government, private sector, and non-profit organizations is needed to support farmers' adoption of digital technologies to improve their efficiency, productivity, and welfare. Challenges such as lack of internet access, low digital literacy, and high technology implementation costs also need to be addressed through cross-sector collaboration. This research highlights the importance of synergy in capitalizing on digital opportunities and overcoming barriers in the digital transformation of Indonesia's agriculture sector.
Strategi Penyelesaian Konflik Buruh di PT Megariamas: Sebuah Kajian Kasus Hilma Harmen; Aprinawati Aprinawati; Endang Sriwahyuni Sitompul; Iren Moulina Samosir; Tiarasi Pakpahan; Ratri Aulia Wijaya; Frans Andreas Purba; Tabhita Siahaan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3719

Abstract

Penelitian ini mengeksplorasi konflik buruh di PT Megariamas, yang dipengaruhi oleh ketidakpuasan terhadap upah, Tunjangan Hari Raya (THR), dan kondisi kerja yang buruk. Faktor-faktor yang menyebabkan konflik antara buruh dan perusahaan mencakup upah yang rendah, kondisi kerja yang tidak memadai, dan kurangnya komunikasi yang efektif. Penyelesaian konflik memerlukan pendekatan yang komprehensif, termasuk dialog, negosiasi, mediasi, penerapan regulasi, advokasi hukum, dan pendekatan multi-stakeholder. Metode penelitian yang digunakan adalah kualitatif dengan melakukan review kasus buruh dari jurnal-jurnal terkait. Kesimpulan dari penelitian ini menekankan pentingnya penyelesaian konflik secara efektif untuk menciptakan hubungan industrial yang harmonis dan berkeadilan di PT Megariamas. Penelitian ini diharapkan dapat memberikan wawasan yang berharga bagi praktisi, akademisi, dan pemangku kepentingan terkait dalam penyelesaian konflik buruh di perusahaan.
Pengaruh Penghindaran Pajak dan Perencanaan Pajak terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024 Shintami Oktavia; Situngkir, Jenni; Farhan, Farhan; Ratri Aulia Wijaya; Simanungkalit, Nurul Amalyiah; Pardosi, Urbano I.R.S
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12546

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh parsial dan simultan dari Penghindaran Pajak (diukur dengan Cash Effective Tax Rate/CETR) dan Perencanaan Pajak (diukur dengan Effective Tax Rate/ETR) terhadap Nilai Perusahaan (diukur dengan Tobin’s Q) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Sampel penelitian berjumlah 30 data observasi yang diperoleh dari 10 perusahaan selama periode tiga tahun menggunakan metode purposive sampling. Data dianalisis menggunakan metode analisis regresi linear berganda dengan perangkat lunak SPSS. Hasil uji hipotesis menunjukkan bahwa: (1) Penghindaran Pajak (CETR) tidak berpengaruh signifikan terhadap Nilai Perusahaan (Sig. T = 0.246 > 0.05). (2) Perencanaan Pajak (ETR) berpengaruh negatif dan signifikan terhadap Nilai Perusahaan (Sig. T = 0.032 < 0.05; B = -11.585). (3) Secara simultan (Uji F), Penghindaran Pajak dan Perencanaan Pajak tidak berpengaruh signifikan terhadap Nilai Perusahaan (Sig. F = 0.084 > 0.05). Selain itu, Koefisien Determinasi (Adjusted R Square) sebesar 0.106 menunjukkan bahwa hanya 10.6% variasi Nilai Perusahaan yang dapat dijelaskan oleh kedua variabel pajak, sedangkan sisanya 89.4% dijelaskan oleh faktor lain
Co-Authors Ahmad Zacky Nasution Aprinawati, Aprinawati Endang Sriwahyuni Sitompul Farhan Farhan Frans Andreas Purba Haliza Rahmania Putri Hapni Laila Siregar Hendriadi Hasibuan Hilma Harmen Iren Moulina Samosir Laras Fitri Aini Hasibuan Lokot Muda Harahap Pardosi, Urbano I.R.S Rama Ardiansyah Tumangger Shintami Oktavia Simanungkalit, Nurul Amalyiah Situngkir, Jenni Tabhita Siahaan Tiarasi Gloria Pakpahan Tiarasi Pakpahan