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Nilai Pendidikan Karakter pada Cerita Rakyat Jaka Tarub dan Nawangwulan dengan Pendekatan Sosiologi Sastra Ramadhan, Muhamad Ilham; Vardianawatib, Isna
Literature Research Journal Vol 1, No 2 (2023)
Publisher : Perkumpulan Pengelola Jurnal Bahasa dan Sastra Indonesia serta Pengajarannya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51817/lrj.v1i2.670

Abstract

The purpose of the research is to describe the value of character education in the folktale "Jaka Tarub and Nawangwulan" with a literary sociology approach. The method used is descriptive qualitative.  In this research, the folklore of Jaka Tarub and Nawangwulan is used as the source. Data collection was done by reading, listening, and recording techniques. The research was conducted on June 1, 2023 to June 11, 2023.The results of the research that have been carried out on folklore found values in the form of 1) courage, 2) empathy, 3) curiosity, 4) wisdom and 5) cooperation. The benefits of this research are expected to be able to add insight and help other prospective researchers as reference material and an illustration for conducting subsequent research on the value of character education in the folklore "Jaka Tarub and Nawangwulan" with a literary sociology approach. In the next recommendation, it is hoped that other prospective researchers will produce more depth about the value of character education in folklore using a literary sociology approach with different means and media.Tujuan penelitian untuk mendeskripsikan nilai pendidikan karakter pada cerita rakyat “Jaka Tarub dan Nawangwulan” dengan pendekatan sosiologi sastra. Metode yang dipakai yaitu deskriptif kualitatif.  Dalam penelitian ini cerita rakyat Jaka Tarub dan Nawangwulan dijadikan sebagai sumber data. Pengumpulan data dilakukan dengan teknik baca, simak, dan catat. Penelitian dilakukan pada 1 Juni 2023 sampai 11 Juni 2023. Waktu penelitian dilaksanakan pada 1 Juni 2023 sampai dengan 11 Juni 2023. Hasil penelitian yang telah dilakukan pada cerita rakyat ditemukan nilai berupa 1) keberanian, 2) empati, 3) rasa ingin tahu, 4) kebijaksanaan dan 5) kerja sama. Adapun manfaat penelitian ini diharapkan dapat menambah wawasan serta membantu para calon peneliti yang lain sebagai bahan acuan dan gambaran untuk melakukan penelitian berikutnya mengenai nilai pendidikan karakter pada cerita rakyat “Jaka Tarub dan Nawangwulan” dengan pendekatan sosiologi sastra. Pada rekomendasi berikutnya diharapkan calon peneliti lainnya menghasilkan lebih dalam mengenai nilai pendidikan karakter pada cerita rakyat memakai pendekatan sosiologi sastra dengan sarana dan juga media yang berbeda.
The Moderating Role Of Independent Commissioner In The Relationship Between Tax Aggressiveness And Firm Value Shidqi, Farhan; Darmawan, M. Irvan; Ramadhan, Muhamad Ilham; Firmansyah, Amrie
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.720

Abstract

Tax aggressiveness poses agency problems within companies. This is due to the differing interests between investors and management. Independent commissioners play a crucial role in ensuring that the decisions made by management align with investor interests. The research aims to a further investigation of the moderation role of independent commissioners on tax aggressiveness actions undertaken by management from the investors' perspective. The sample consisted of 185 companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (BEI) during the years 2018-2022. This research utilizes a quantitative method with a multiple linear regression model approach. The findings of the study indicate that tax aggressiveness has a positive effect on firm value, signaling that tax planning activities by management are still perceived as not overly aggressive and are in line with investor interests. The study's findings also show that independent commissioners are unable to moderate the negative impact of tax aggressiveness on firm value. This indicates that the role of independent commissioners has not yet been able to prevent tax aggressiveness actions that are not aligned with investor interests. This research fills a gap in previous studies that did not consider the role of independent commissioners as supervisors of management in decision-making. The implications of this research are that companies need to enhance the quality of independent commissioners through strengthening the selection process and there is a need for strengthened tax regulations that encourage companies to pay taxes.