cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sudirman
Contact Email
sudirman@unwir.ac.id
Phone
-
Journal Mail Official
gemawiralodra@unwir.ac.id
Editorial Address
-
Location
Kab. indramayu,
Jawa barat
INDONESIA
Gema Wiralodra
Published by Universitas Wiralodra
ISSN : 16937945     EISSN : 26221969     DOI : -
Core Subject : Education,
Other
Gema Wiralodra adalah jurnal yang dikelola oleh LPPM Universitas Wiralodra. Gema Wiralodra telah ada sejak tahun 2005 dan merupakan jurnal pertama di Universitas Wiralodra. Gema Wiralodra merupakan jurnal berkala ilmiah yang diterbitkan dua kali setahun (bulan April dan bulan Oktober) yang mempublikasikan hasil penelitian orisinal dari berbagai disiplin ilmu. Jurnal ini bertujuan untuk mengembangkan konsep, teori, perspektif, paradigma, dan metodologi dalam kajian ilmu dari lintas kajian ilmu sosial, hukum, pendidikan, pertanian, teknologi dll.
Arjuna Subject : -
Articles 670 Documents
 49   50   51   52   53 
Strengthening students' social awareness based on religious extracurriculars (Rohis) at one of the high schools in Jakarta, Indonesia Rokib, Rokib; Zaimudin, Zaimudin; Ghofur, Abdul
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.553

Abstract

This research aims to analyze the implementation of religious extracurriculars (Rohis) in strengthening students' social awareness and analyzing strategies and supporting and inhibiting factors in enhancing students' social understanding in religious extracurriculars (Rohis) at SMAN 74 Jakarta. The research method used is a descriptive case study approach. Analysis with a focus on field research. Research data was collected through observation, interviews, and document analysis, which was then analyzed using a flow model with analysis procedures consisting of data reduction, data presentation, and conclusion. The research results show that implementing religious extracurriculars (Rohis) at one of the high schools in Jakarta, Indonesia has succeeded in creating an environment that promotes cooperation, empathy, and respect for others. Through social service activities, students become more sensitive to social problems around them and show higher social awareness. The strategies Rohis coaches and members carried out to strengthen students' social understanding include implementing teaching and integrating social awareness values ​​in regular meetings, providing good role models, and involving students in social activities in the school and community environment. Overall, this research provides important insights into the role of Rohis in forming students' social awareness and offers recommendations to further increase the effectiveness of religious extracurriculars in fostering social understanding among students at one of the high schools in Jakarta, Indonesia.
Implementation of School Literacy Movement Program at the Level of Junior High School Education Units Son, Aloisius Loka; Talan, Maria Rosalinda; Mone, Ferdinandus
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.568

Abstract

The School Literacy Movement (SLM) is a program designed to facilitate the acquisition of student literacy competencies. Schools that implement this government program will undoubtedly have an impact on the literacy abilities of their students, including reading literacy, scientific literacy, digital literacy, numeracy, and so on. This forms the basis for conducting research with the aim of describing the implementation of SLM in Junior High Schools throughout the Kefamenanu Sub-District. The respondents in this study include school principals, SLM administrators, library heads, Mathematics teachers, and Indonesian Language teachers. Data collection techniques employed are interviews and observation. Subsequently, data is analyzed using the flow model by Miles and Huberman, which involves data reduction, data presentation, data verification, and conclusion drawing. Findings from the research indicate that junior high schools in the Kefamenanu Sub-District have implemented SLM from the habituation stage to the development and learning stages; however, the implementation is inconsistent and not yet optimal. Thus, the execution of SLM requires maximum attention from stakeholders, involving teachers, parents, alumni, and community members.
The analysis of causality analysis of money supply (M2) and interest rate (BI Rate) in Indonesia: an empirical study in 1990-2021 Laksono, Roosaleh; Mulyawan, Ferry; Yusuf, Paulus Sugianto
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.572

Abstract

This research investigates the causal relationship between the Bank Indonesia (BI) Rate and the Money Supply (M2) in Indonesia, using annual time series data from 1990 to 2022. The study reveals that an increase in the Money Supply (M2) directly impacts the BI Rate, a policy instrument employed by Bank Indonesia to manage and curb inflation. Moreover, through the rigorous application of Granger Causality Tests, the research demonstrates that the relationship between the BI Rate and Money Supply (M2) is bidirectional. This bidirectional relationship implies that changes in the interest rate influence the money supply and vice versa. These findings provide valuable insights into monetary policy dynamics and its implications for the Indonesian economy.
The effect of firm size and gender diversity on tax avoidance: case study on health companies listed on BEI in 2018-2022 Sitohang, Devi Leony Caroline; Siagian , Valentine
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.580

Abstract

Abstract Tax avoidance is an effort by companies to avoid taxes by not violating applicable laws. This study aims to determine the effect of firm size and gender diversity on tax avoidance. Purposive sampling is a data collection technique used in this study and the method used is a quantitative method. The data used in this study is secondary data derved from IDX The population selected and meeting the criteria for the study was composed of 13 companies. The data analysis used was multiple linear regression using SPSS 25. The results of the test stated that firm size negatively affects tux avoidance, and GD1 and GD2 negatively affects tax avoidance. Keywords: Firm Size, Gender Diversity and Tax Avoidance Abstrak Tax Avoidance atau penghindaran pajak merupakan upaya perusahaan dalam mengindari pajak namun dengan tidak melanggar undang-undang yang berlaku. Penelitian ini bertujuan untuk mengetahui pengaruh Firm Size dan Gender Diversity terhadap penghindaran pajak. Purposive Sampling merupakan teknik pengumpulan data yang digunakan dalam penelitian ini dan metode yang digunakan adalah metode kuantitatif Data yang digunakan dalam penelitian ini merupakan data sekunder yang berasal dan IDX. Populasi yang dipilih dan yang memenuhi kriteria untuk penelitian ini adalah 13 perusahaan. Analisis data yang digunakan adalah regresi linear berganda dengan menggunakan SPSS 25. Hasil dari pengujian tersebut menyatakan baliwa Firm Size berpengaruh negatif terhadap Tax Avoidance dan GD1 dan GD2 berpengaruh negatif terhadap Tax Avoidance. Keywords: Firm Size (Ukuran Perusahaan) Gender Diversity dan Tax Avoidance ( Penghindaran Pajak)
Aspects of restitution in cases of sexual violence against children: a review of criminal law and its impact on victims Sinaga, Hasudungan
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.584

Abstract

This article investigates aspects of restitution in cases of sexual violence against children, focusing on criminal law review and its impact on victims. Sexual violence against children is a severe problem that requires careful legal and judicial attention. One aspect often overlooked is the issue of restitution, which is an effort to compensate for the losses suffered by victims. This research aims to identify issues related to restitution in cases of sexual violence against children and analyze the impact on victims. This study uses a criminal law approach and analyzes various legal provisions relating to restitution in the context of sexual violence against children. We also reviewed previous research on this issue and interviewed legal experts experienced in handling cases of sexual violence against children. The research results show that restitution is often ignored in the judicial process and does not receive the attention it deserves. Victims of sexual violence against children often experience severe physical, emotional, and psychological harm. Therefore, it is essential to consider the role of restitution in helping victims recover and obtain fair compensation for their losses. This study also discusses several challenges in implementing restitution in cases of sexual violence against children and provides recommendations to improve the protection and recovery of victims.
Implications of working capital management and operational continuity on company profitability in the technology sector idxtechno 2022 Geralyn, Tirza Angel; Simbolon, Richard Friendly
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.588

Abstract

Profitability is a metric to gauge a company's ability to generate satisfactory returns on its invested assets, sales, and equity. This research seeks to explore how the management of working capital and the sustained operation of companies impact their profitability within the IDXTECHNO sector over three years, from 2020 to 2022. Operating capital management is defined by three key indicators: the cash turnover ratio (CTR), inventory turnover ratio (ITR), and accounts receivable turnover ratio (ARTR). Operational continuity is assessed through the cash conversion cycle (CCC), and profitability, in this study, is represented by return on assets (ROA). A purposive sampling method was used to select seventeen sample companies, and multiple linear regression analysis was employed. The results indicate a significant influence of working capital management and operational continuity on profitability.
Countermeasure strategies for law enforcement of illegal online toto gambling: Study at Central Maluku Police Adam, Sherly; Salmon, Harly Clifford Jonas; Makaruku, Steven
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.589

Abstract

Online lottery is one of the crimes we usually call cyber crime, so apart from being charged under the Criminal Code, online lottery gambling games can also be set under Article 27 paragraph (2) in conjunction with Article 45 of Law Number 11 of 2008 concerning Information and Transactions. Electronic. The duties, functions, and responsibilities of the National Police, one of which is enforcing the law, where the National Police, especially the Central Maluku Police, plays a role in tackling crime, one of which is online lottery gambling. The aim of this research is to reveal a countermeasure strategy for enforcing online lottery gambling laws carried out by the Central Maluku Police. The type of research used is empirical legal research. Central Maluku Police research location. The sample, respondents, and population are the head and members of the General Crimes Unit of the Central Maluku Police. Data sources are primary data and secondary data. Data collection techniques through interviews and observation. Qualitative data processing and analysis techniques. The results of the research show that the strategy for dealing with online lottery gambling law enforcement carried out by the Maluku Police is to increase human resource skills, increase facilities, or increase public legal awareness and maximize the role of the community. For this reason, it is hoped that the strategy to overcome online lottery gambling law enforcement carried out by the Central Maluku Police can tackle online lottery gambling so that the role and support of the government, law enforcement officials, and the community are also needed to realize the ideal and aspired online lottery gambling law enforcement.
Application of diversion in the investigation of criminal acts in the field of traffic against children Supusepa, Remon; Latupeirissa, Julianus Edwin; Patty, Jetty Martje; Nussy, Jennifer Ingelyne
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.590

Abstract

The aim of this research is to analyze the application of diversion in restorative justice in the Juvenile Criminal Justice System. The type of research carried out is descriptive research with a normative legal research type related to the application of diversion in restorative justice in the criminal justice system. The results of the research show that the implementation of diversion in restorative justice in the system of implementing diversion for children who are in conflict with the law in the juvenile justice system, is the implementation of a system in restorative justice to provide justice and legal protection to children who are in conflict with the law without ignoring the child's criminal responsibility. Diversion is not a peaceful effort between children in conflict with the law and their victims or families, but rather a form of punishment for children in conflict with the law in an informal way. The recommendation in this research is that law enforcement officers, in carrying out their duties of investigation, prosecution, examination and determining case decisions at court hearings, should prioritize the application of diversion as an alternative to the application of imprisonment. There needs to be massive outreach regarding diversion to the community. The government should provide diversion facilities and infrastructure in order to guarantee protection for children.
The impact of transfer pricing and thin capitalization on tax avoidance in the advertising, printing, media, wholesale trade, and production of goods listed on the Indonesia Stock Exchange during the 2020 – 2022 period Genisa, Theresa Putri; imbolon, Richard Friendly
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.591

Abstract

One of the revenues received by a country comes from tax payments. However, some people consider taxes a burden, which becomes a reason to engage in tax avoidance practices. This research aims to identify the impact of transfer pricing practices and minimal capital use on tax avoidance efforts in the advertising, printing, media, wholesale trade, and goods production subsectors during the 2020-2022 period. This quantitative research method collects secondary data from companies listed on the Indonesia Stock Exchange (BEI) annual reports. This data was obtained from official sources, including the company's official website and the IDX website, and succeeded in collecting a sample of 30 companies. Data was analyzed using multiple linear regression and IBM SPSS Statistics 25 software. The research results show that setting transfer prices and using minimal capital significantly influences tax avoidance efforts in the advertising, printing, media, wholesale trade, and goods production subsectors. Listed on the Indonesian Stock Exchange during the 2020-2022 period. These findings have important implications, emphasizing the importance for all parties concerned to comply with tax obligations without trying to avoid them.
Psychopathy caused of the main character in Flynn’s Gone Girl Syahidah, Muthi; Nasmilah, Nasmilah; Pammu, Abidin
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.595

Abstract

In this research, the researcher aimed to investigate the psychopathy cause of the main character in Flynn’s Gone Girl. This research used a descriptive qualitative method. The data were collected through closed reading. This research showed that the main character's journey is unquestionably satisfying from start to finish. The effects of the main character's actions have reached a point of saturation, and they are extremely happy. Several minor characters have thwarted the main character's magnificent plot to exact revenge on the other main character (her husband). This research suggests further research to analyze the social relationship between the characters of the novel and its impact on their character. Specifically, the researcher analyzed the main character who is a psychopath and it has fascinated artists and the general public for centuries. Besides, it also got the author’s feelings or experiences of the object of the study in Flynn’s Gone Girl.

Page 51 of 67 | Total Record : 670

 49   50   51   52   53 

Filter by Year

2010 2025


Reset
Filter By Issues
All Issue Vol. 16 No. 3 (2025): Gema Wiralodra Vol. 16 No. 2 (2025): Gema Wiralodra Vol. 16 No. 1 (2025): Gema Wiralodra Vol. 15 No. 3 (2024): Gema Wiralodra Vol. 15 No. 2 (2024): Gema Wiralodra Vol. 15 No. 1 (2024): Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra Vol. 14 No. 1 (2023): Gema Wiralodra Vol. 13 No. 2 (2022): Gema Wiralodra Vol. 13 No. 1 (2022): Gema Wiralodra Vol. 12 No. 2 (2021): Gema Wiralodra Vol 12 No 2 (2021): Gema Wiralodra Vol. 12 No. 1 (2021): Gema Wiralodra Vol 12 No 1 (2021): Gema Wiralodra Vol 11 No 2 (2020): Gema Wiralodra Vol. 11 No. 2 (2020): Gema Wiralodra Vol 11 No 1 (2020): Gema Wiralodra Vol. 11 No. 1 (2020): Gema Wiralodra Vol 10 No 2 (2019): Gema Wiralodra Vol. 10 No. 2 (2019): Gema Wiralodra Vol. 10 No. 1 (2019): Gema Wiralodra Vol 10 No 1 (2019): Gema Wiralodra Vol 10 No 1 (2019): Gema Wiralodra Vol 9 No 2 (2018): Gema Wiralodra Vol. 9 No. 2 (2018): Gema Wiralodra Vol 9 No 1 (2018): Gema Wiralodra Vol. 9 No. 1 (2018): Gema Wiralodra Vol 8 No 2 (2017): Gema Wiralodra Vol. 8 No. 1 (2017): Gema Wiralodra Vol 8 No 1 (2017): Gema Wiralodra Vol. 7 No. 2 (2016): Gema Wiralodra Vol 7 No 2 (2016): Gema Wiralodra Vol. 7 No. 1 (2016): Gema Wiralodra Vol 7 No 1 (2016): Gema Wiralodra Vol. 6 No. 1 (2015): Gema Wiralodra Vol 6 No 1 (2015): Gema Wiralodra Vol. 5 No. 1 (2014): Gema Wiralodra Vol. 4 No. 1 (2013): Gema Wiralodra Vol. 3 No. 1 (2012): Gema Wiralodra Vol. 1 No. 2 (2010): Gema Wiralodra Vol. 1 No. 1 (2010): Gema Wiralodra More Issue