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All Journal JURNAL IQRA´ Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Disman
Universitas Pendidikan Indonesia, Indonesia
Economics, Econometrics & Finance Education Social Sciences

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Innovative History Learning through Virtual Field Trips Model Moh. Imron Rosidi; Disman; Kokom Komalasari; Erlina Wiyanarti
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 8 No. 2 (2023): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v8i2.3988

Abstract

The purpose of this research is to create an innovative history learning model by using a virtual field trip model. The problem will be studied in this study are: (1) what is the essence reality in learning history? (2) how is the application of the virtual field trip model to a history learning? Research method selected for this study is a literature study where the data material needed are obtained from books, journals, encyclopedias, articles and others. According to the study result, it defines a learning history is a teaching and learning activity regarding past events with conveyed meaning for the present. Within its development process in responding to the Covid 19 pandemic, an innovative virtual field trip model was created and designed to make students able to play an active role in the history learning process which can be seen from the following syntax: (1) Determining the learning materials, (2) Guiding the group/individual investigations, (3) Presenting the result of students’ investigation and (4) Evaluation. Keywords:  Learning Model, History Learning, Virtual Field Trips
Innovative History Learning through Virtual Field Trips Model Moh. Imron Rosidi; Disman; Kokom Komalasari; Erlina Wiyanarti
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 8 No. 2 (2023): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v8i2.3988

Abstract

The purpose of this research is to create an innovative history learning model by using a virtual field trip model. The problem will be studied in this study are: (1) what is the essence reality in learning history? (2) how is the application of the virtual field trip model to a history learning? Research method selected for this study is a literature study where the data material needed are obtained from books, journals, encyclopedias, articles and others. According to the study result, it defines a learning history is a teaching and learning activity regarding past events with conveyed meaning for the present. Within its development process in responding to the Covid 19 pandemic, an innovative virtual field trip model was created and designed to make students able to play an active role in the history learning process which can be seen from the following syntax: (1) Determining the learning materials, (2) Guiding the group/individual investigations, (3) Presenting the result of students’ investigation and (4) Evaluation. Keywords:  Learning Model, History Learning, Virtual Field Trips
Harmony in the Hybrid Era: Digital Competence and Work Life Balance Create Exceptional Resilient Human Resources Budi Harto; Tjutju Yuniarsih; Ade Sobandi; Disman; Arief Yanto Rukmana; Teti Sumarni
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4085

Abstract

The rapid growth of the digital startup ecosystem has transformed the labor market, creating a demand for resilient and adaptive human resources. Hybrid work arrangements and digital competencies are crucial in this context, yet their impact on human resource resilience, with work-life balance as a mediator, remains underexplored. This study aims to examine the effects of hybrid work and digital competence on human resource resilience in digital startups while investigating the mediating role of work-life balance. A quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis was employed on a purposive sample of 150 employees from digital startups in Bandung, with data collected through structured questionnaires measuring hybrid work, digital competence, work-life balance, and human resource resilience. Results indicate that hybrid work and digital competence significantly influence human resource resilience, with work-life balance partially mediating these effects. The proposed model explains 83.4% of the variance in human resource resilience and 60.5% of the variance in work-life balance. These findings underscore the necessity of integrated policies that combine hybrid work, digital competency development, and work-life balance enhancement to foster sustainable human resource resilience in digital startups.
Behavioral Biases in Corporate Tax Compliance in Indonesia: The Moderating Role of Culture and Digital Technology Bachtiar Dewantara; Nugraha; Disman; Maya Sari; Muhamad Arief Ramdhany
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4017

Abstract

This study aims to analyze the effects of various behavioral biases on corporate tax compliance in Indonesia and examine the moderating roles of cultural variation and digital technology. A quantitative approach was used, with data collected through a questionnaire distributed to 384 corporate taxpayers across Indonesia using proportional random sampling. The analysis was conducted using Partial Least Squares (PLS) and moderation regression techniques. The results show that optimism bias and fairness perception significantly influence corporate tax compliance, while status quo bias, heuristic bias, and framing effect do not. Cultural variation and digital technology moderate the effects of certain behavioral biases, highlighting the role of social and digital contexts in shaping tax-related decisions. These findings suggest that taxpayer behavior is not solely rational but also influenced by psychological and contextual factors. The study offers theoretical insights by integrating behavioral economics with contextual moderators in tax compliance behavior. Practically, it suggests that tax authorities should leverage behavioral insights and digital technologies to enhance compliance strategies. This research uniquely contributes by examining the intersection of behavioral biases, cultural variation, and digital technology in the context of corporate tax compliance in Indonesia.
Co-Authors Ade Sobandi Arief Yanto Rukmana Bachtiar Dewantara Budi Harto Erlina Wiyanarti Kokom Komalasari Maya Sari Moh. Imron Rosidi Muhamad Arief Ramdhany Nugraha Teti Sumarni Tjutju Yuniarsih, Tjutju