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All Journal International Journal of Evaluation and Research in Education (IJERE) SEGMEN Jurnal Manajemen dan Bisnis Jurnal Ilmiah Rekayasa Pertanian dan Biosistem Semiotika Jurnal STIE Semarang (Edisi Elektronik) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Bingkai Ekonomi (JBE) Journal Evaluation in Education (JEE) Jurnal Riset Ekonomi dan Akuntansi Riwayat: Educational Journal of History and Humanities Hudan Linnaas: Jurnal Ilmu Sosial dan Humaniora Society Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Pengabdian Kepada Masyarakat Indonesia
Dwi Astutik
Universitas Sains Dan Teknologi Komputer
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peluang dan Tantangan Guru Sosiologi dalam Menghadapi Kurikulum “Merdeka Belajar” di Era Revolusi Industri 4.0 Yuhastina Yuhastina; Bagas Narendra Parahita; Dwi Astutik; Ghufronudin Ghufronudin; Danang Purwanto
Society Vol 8 No 2 (2020): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v8i2.234

Abstract

This study aims to analyze the opportunities and challenges of Merdeka Belajar as a national education program for high school teachers nationally. Teachers’ problem in implementing Merdeka Belajar (Freedom of Learning) curriculum lacks understanding of the procedures. This happened because there was no structural explanation regarding the differences between the curriculum they had been running so far and Merdeka Belajar curriculum. Many problems arise when implementing the curriculum that the education they have been running has made students dependent. In this context, this study questions how high school sociology teachers’ opportunities and challenges in facing Merdeka Belajar curriculum in the fourth industrial revolution (industry 4.0)? This study aims to identify problems and strategies for teachers in facing the new paradigm of Merdeka Belajar. This study’s analysis is based on theories such as those from Neill, Rogers, Freire, Boal, Giroux, and Knowles to critically analyze the pedagogical paradigm of national education that teachers have used. This study uses Knowles’s theory of andragogy to explore the notion of Merdeka Belajar. This study’s qualitative research method includes observation of the teacher-student relationship and interviews with several high school teachers in Karanganyar, Central Java. Besides, document studies related to Merdeka Belajar program are also used to understand the policy context. This study found that teachers did not realize that they had been using a pedagogical paradigm (education for children) for high school-level children who had grown up. When they switched to Merdeka Belajar curriculum, they also did not know that the paradigm they should be using is andragogy (education for adults). In this situation, they improvised as best they could to implement Merdeka Belajar. The teachers only carry out orders from the school. However, the school is still trying to understand how it works based on structural orders without clarity. Students’ dependence on teachers has become the cause of teachers’ difficulty to move out of the pedagogical paradigm into andragogy. In this situation, the teachers tried to do their best to implement Merdeka Belajar program during the Covid-19 pandemic. Teachers and schools must also face all infrastructural barriers and socioeconomic conditions with limited online learning access.
Peran Good Corporate Governance (GCG) Dalam Meningkatkan Nilai Perusahaan Sektor Pertambangan Dwi Astutik; Deny Nitalia Mindrawati; Zahra Dinul K; Daniel Adi Setya Rahardjo; Pindo Asti
EKOBIS Vol 13 No 2 (2025): Jurnal Ekobis
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i2.2227

Abstract

This paper aims to examine the direct effect of Good Corporate Governance practices on firm value. Specifically, this study examines the direct effect of the role of an independent board of commissioners and an audit committee on firm value using agency theory and signaling theory. These two theories were chosen because they are able to explain managerial mechanisms such as oversight and information transparency, which can help companies reduce agency conflicts while providing positive signals to investors. The analytical method used in this study is ordinary least squares (OLS) using a quantitative approach. The sample in this study were mining companies listed on the Indonesia Stock Exchange between 2021 and 2024. The analysis results show that the presence of an independent board of commissioners and the size of the audit committee are positively and significantly correlated with firm value, thus, a strong governance structure is in line with increasing firm value. This study provides empirical contributions and public policy implications that strongly support the relevance of GCG as an important instrument in creating long-term value in companies and represents a limited literature on the influence of CG and firm value in the mining sector.
Social Practices of Literacy and Numeracy Through Culturally Responsif Teaching (CRT) Approach in Sociology Learning Atik Catur Budiati; Siany Indria Liestyasari; Dwi Astutik; Bagas Narendra Parahita; Riadi Syafutra Siregar; Ghufronudin Ghufronudin
Journal Evaluation in Education (JEE) Vol 6 No 1 (2025): January
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jee.v6i1.1373

Abstract

Purpose of Study: This study aims to identify social practices of literacy and numeracy using the CRT approach in Sociology learning. Methodology: This research uses a descriptive qualitative approach with a phenomenology type. The data source consists of focus group discussion (FGD) results, observation, and document analysis. FGD involves sociology teachers in Soloraya, with the purposive sampling technique used to select informants. Observation was carried out directly by observing the sociology learning process in the class. Document analysis includes teaching modules, sociology learning gain, student worksheets, and other learning sets. Data validity was tested using source and method triangulation. Data analysis was done using Interpretative Phenomenology Analysis, encompassing four stages: bracketing, intuiting, analyzing, and describing. Main Findings: The result of the research shows that teachers get a support system from government regulation, the Merdeka Mengajar platform, the learning community, the supervisor, and the subject teacher working group. Each of the parties plays a role that supports CRT-based literacy and numeracy learning. The learning activity can be identified in three things. Firstly, teachers hold the authority to accustom the students to using numeric data in the context of local culture. Secondly, teachers integrate numeric data from local cultures to make learning more relevant and contextual. Thirdly, teachers create an inclusive learning environment by accommodating numeric data in the context of local culture. Novelty/Originality of Study: By applying CRT, sociology teachers teach literacy and numeracy skills and help students see the relevance of these skills in understanding and participating in social change.
Analysis of the Study of Tax Incentives, Tax Sanctions and Tax Services on Taxpayer Compliance in Paying Land and Building Tax Sikina Halawa; Edwin Zusrony; Dwi Astutik
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4051

Abstract

This study aims to analyze the effect of tax incentives, tax sanctions and tax services on taxpayer compliance in paying PBB-P2. This research employ quantitative approach with survey method. The primary data of this research was acquired through the distribution of questionnaires that were measured using 1-5 Likert scale. The data gathering technique in this study is purposive sampling with 60 respondents from PBB-P2 Taxpayers in Semarang Regency. The data analysis technique used is multiple linear regression. The data is processed using SmartPLS 4.1.1.4 software. The results demonstrate that the variables of tax punishments and tax services have a favorable and significant effect on PBB-P2 taxpayer compliance, whereas the variable of tax incentives has no significant effect. All independent variables have direct effect on PBB-P2 taxpayer compliance. These results strengthen the conclusions about the function of tax sanctions and tax services in creating taxpayer trust and affecting the compliance of PBB-P2 taxpayers.
Co-Authors . Devi Akhmad Sofyan Ali Badrudin Arie Atwa Magriyanti Asri Winanti Madyoningrum Asrumi Atik Catur Budiati Bagas Narendra Parahita Bambang Wibisono Danang Purwanto Daniel Adi Setya Rahardjo Deny Nitalia Mindrawati Dewi Widyaningsih Edwin Zusrony Galuh Aditya Ghufronudin Ghufronudin Heni Susilowati Ivan Permana Muhammad Nur Cahyanto Myra Andriana Nikita Khoerunnisa Nurhadi Nurhadi Pemilia Sulistyowati Pindo Asti Puteri Anindya Maulan Ratnaningrum Reni Veliyanti Riadi Syafutra Siregar Ristanto, Hesti Saiful Mujab Siany Indria Liestyasari Sikina Halawa Sudarman Sudarman Tantik Sumarlin . Titiek F Djaafar Titin Hargyatni Yosafat Hermawan Trinugraha Yuhastina Yuhastina Zahra Dinul K Zahra Dinul Khaq Zahra Dinul Khaq Zarya Eva Azzahra*