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INDONESIA
Jurnal Scientia
Published by SEAN INSTITUTE
ISSN : 23020059     EISSN : 27237486     DOI : -
Core Subject : Education,
Education Mathematics
Scientific Journal is a publication by Sean Institute, which is devoted to the field of education with the topic of Learning Effectiveness studies, Analysis of Learning Influences, Application of Learning Models and the development of instructional media; we also invite the teachers, researchers, and students to send the writings. issued two within one year, namely until February and August.
Arjuna Subject : Umum - Umum
Articles 1,534 Documents
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EMPOWERMENT OF STATE CIVIL APPARATUS AT THE OFFICE OF THE STATE CIVIL SERVICE AGENCY REGIONAL IX JAYAPURA Terianus L. Safkaur
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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Abstract

This study aims to analyze the empowerment of civil servants at the BKN Regional IX Jayapura office and to identify obstacles to the empowerment of civil servants at the BKN Regional IX Jayapura office. This research uses qualitative methods. Key informants and informants in this study were carried out to the Head of Field, Section Head and several other employees. Data collection techniques are carried out through documentation and interviews/interviews. The results of the study, including 4 indicators that became a reference for research, namely apparatus knowledge, that apparatus knowledge is different because everyone must have differences in any aspect (for example patterns of thought and opinion) but in the office for civil servants who want to continue their study will be given the authority to increase the knowledge, performance and quality of the employees themselves, with a note that the costs are borne by the office not from the office. Apparatus skills, a skill of an ASN is indeed needed, so that employees can complete tasks quickly and well, so it is important for an ASN to attend a training or training, because with the training or training, the work can run as desired. However, in the office only a few employees have attended training or training. Attitudes of Apparatus Towards Their Duties, Attitude of Apparatus towards Their Duties Has Followed the Existing Tupoksi, therefore almost every employee who participates in training is adjusted to their respective tupoksinya because then knowledge of their tupoksinya increases and their attitude and quality of work are better than before.
CASE STUDY OF PERTAMINA SUBHOLDING ESTABLISHMENT: RESTRUCTURING MULTI-BUSINESS COMPANY TO SUPPORT CORPORATE STRATEGY Alicia Irzanova
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1512

Abstract

The case study in June is related to the establishment of oil and gas subholding carried out by Pertamina in 2021. Pertamina has a vision to become a worldclass energy company and aspirations to reach a market value of 100 billion USD. The oil and gas business is very competitive. As the business grows and shareholders' aspirations to increase Pertamina's size, Pertamina's business becomes more complex. Pertamina restructured its business to be simpler by forming subholdings. This journal will analyze Pertamina's subholding formation strategy, including what challenges Pertamina faces, how the formation of subholding can be a solution to these challenges and how Pertamina ensures that the subholding formation strategy can have a positive impact on it. This research is quantitative and explanatory. To answer this question, researchers interviewed officials at Pertamina, made observations and studied Pertamina documents such as RJPP, RKAP, Annual Report and others. The results of the interview and observations were then analyzed for suitability. From the analysis results, it can be concluded that Pertamina took steps to change its structure from functional to multidivisional to support its strategy and face the challenges of its business complications. This structure supports Pertamina's business because it provides an opportunity to optimize synergies between subsidiaries to provide maximum value. Pertamina formulates its corporate parenting methods in various forms of direction and supervision to ensure that the strategy has a positive impact. This restructuring trend occurs in various businesses both in Indonesia and abroad. In 2023, multinational technology company Alibaba will also restructure. Domestically, the Ministry of SOEs is currently actively restructuring SOEs. Pertamina's process and strategic choices in this study can be a reference for companies that will carry out restructuring.
STRATEGY TO IMPROVE VILLAGE ECONOMY THROUGH SENTUL NGAHIJI BUMDES BY SENTUL VILLAGE GOVERNMENT Iwan Dermawan Hanafi Gulo; Meltarini Meltarini; Baharuddin Thahir
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1513

Abstract

BUMDes Sentul Ngahiji is one of the Village-Owned Enterprises owned by Sentul Village and has the potential to contribute income to the village because of its strategic position. This study aims to determine the strategy to improve the village economy through BUMDES Sentul Ngahiji by the Sentul Village Government and the supporting and inhibiting factors to improve the village economy through BUMDES Sentul Ngahiji. The phenomenon that occurs is that BUMDes administrators have yet to be active in carrying out their main duties and functions according to applicable regulations. The research method used is a qualitative descriptive with data collection techniques through observation, interviews and documentation. In this study the author used ASOCA Analysis Method. The research results show that the management of Sentul Ngahiji BUMDes is less than optimal because the operational implementing human resources have yet to be given a decree so that the main tasks and functions are less than optimal in terms of accountability. For this reason, it is necessary to elect or recruit new BUMDes management. To realize effectiveness and openness in the management of BUMDes.
WAKAF AS A SHARIA ECONOMIC INSTRUMENT An’im Fattach; Muhamad Imam Syairozi
Jurnal Scientia Vol. 12 No. 02 (2023): Education, Sosial science and Planning technique, edition March-May 2023
Publisher : Sean Institute

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Abstract

The majority of the population in Indonesia are Muslims, namely Islam. In Islam, not only worship is regulated, but activities such as muamalah are also regulated by Islam. One of the sharia economic institutions that plays an important role in the welfare of the people is waqf. Waqf has played its role in various aspects in financing various social, economic and cultural developments of society. And the most dominant in the fields of education and health. Many countries are funded by waqf in the construction of education and health facilities and infrastructure. The benefits of waqf are useful for supporting social and religious activities. There are various types of waqf, namely: cash waqf, stock waqf, sharia insurance policy waqf, land waqf, transportation waqf, water/well waqf. Thus Waqf is a source of funds from the community for the community. Thus making waqf an important instrument in the Islamic economy.
CASE STUDY OF SPEECH DELAY IN CHILDREN AGED 5 YEARS Ririn Martuti
Jurnal Scientia Vol. 12 No. 02 (2023): Education, Sosial science and Planning technique, edition March-May 2023
Publisher : Sean Institute

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Abstract

This study aims to determine the factors behind speech delay in children aged 5 years. Speech delay is a serious problem and must be treated immediately because it can have a bad impact on children. Speech delay for children can be known from inaccurate articulation or words used by children, causing difficulty in understanding the meaning of their words. Speech delay is when the child's level of speech development is not in accordance with his age or below the average age. This research uses qualitative research methods with a case study approach. The resource persons in this study are the parents of the research subjects. Data collection techniques use observation, interview and documentation techniques. Data analysis techniques use data collection, reduction, display, verificcasion. The results of this study show several factors behind speech delays of children are lack of vocabulary, frequent watching of television, the influence of gadgets, imitated models, lack of interaction and communication stimulation, family history, and low parental education.
THE EFFECT OF TRANSFER PRICING AND SALES GROWTH ON TAX AVOIDANCE (EMPIRICAL STUDY OF TRADING COMPANIES LISTED ON THE IDX IN 2016-2021) Alya Salsabila
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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Abstract

This thesis discusses the effect of transfer pricing and sales growth on tax avoidance (an empirical study of trading companies listed on the IDX in 2016-2021). Tax is the main source of income for a country so that taxpayers must pay taxes in an orderly manner. For companies that have to pay taxes, taxes can reduce the profits that companies get, while the government has a desire to increase tax revenues as state revenue. Thus, this raises a tendency for taxpayers to minimize the overall tax payment through tax avoidance practices. The object of this research is a trading company listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The research results can be used as a reference in calculating and paying taxes so that tax avoidance does not occur by looking at transfer pricing, sales growth, leverage and company profitability.
IMPROVING THE QUALITY OF EDUCATION AND PROFESSIONALISM OF TEACHERS THROUGH LESSON STUDY Fatikhatun Najikhah; Wawan Shokib Rondli; Haryati Haryati; Dewi Astuti; Suningsih Suningsih
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1520

Abstract

This journal article will discuss Lesson Study as a gateway to improving the quality of education and teacher professionalism. Through a literature review and case studies, this article will discuss the concept of Lesson Study, how it is implemented in improving the quality of education and teacher professionalism, and the challenges and opportunities faced in implementing Lesson Study in Indonesia. The research method used in this journal article is a qualitative method with a library research approach. A literature study is carried out by searching for articles and books relevant to Lesson Study as a gateway to improving the quality of education and teacher professionalism. Searches were made through Google Scholar, ProQuest, and EBSCO search engines. Based on the discussion above, it can be concluded that Lesson Study is an alternative to developing the teaching profession through collaborative and sustainable activities. The principle of collaboration will facilitate teachers to build an effective and efficient learning community. In contrast, the sustainability principle will provide teachers opportunities to become a lifelong learning community. Implementing LS on an ongoing basis will help teachers develop professional competence and accelerate education quality improvement.
ANALYSIS OF ESG DISCLOSURE & CHARACTERISTICS CORPORATE GOVERNANCE ON IDIOSYNCRATIC RISK WITH BUSY BOARD AS A MODERATION VARIABLE YEAR 2015 – 2021 Windy Bellastrin Agus; Cynthia Afriani Utama
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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Abstract

One of the aspect of sustainability lies in the implementation of ESG activities that is done by companies, as well as how they disclose this information to public. Market index that is fluctuative would create a poor information ecosystem and could increase idiosyncratic risk. A good information ecosystem is determined by the characteristic of their corporate governance. There are only little amount of research regarding this subjects. This study aims to analyze the effect of disclosing ESG activities and the characteristics of corporate governance on idiosyncratic risks for public companies in Indonesia. The research used secondary data, consisting of public companies that are listed in IDX website from 2015 – 2021. Idiosyncratic risk is measured using the Fama-French Three Factor Model. ESG disclosure is measured using the ESG score, obtained from the Thomson Reuter website. Using purposive sampling as the sampling method and the analytical method used is multiple regression with panel data. This study found that there was no significant effect of ESG disclosure on idiosyncratic risk. There is a significant negative effect of the size of the Board of Commissioners on idiosyncratic risk and there is a significant negative effect of Gender Diversity on idiosyncratic risk. Then, there is no significant effect of the busy board as a moderating variable on the relationship between ESG Disclosure and idiosyncratic risk. This research could contribute to managers and investors, as well as provide theoretical benefits.
JURIDICAL REVIEW OF THE PROTECTION OF THE RIGHTS OF CONCURRENT CREDITORS IN THE OCCURRENCE OF BANKRUPTCY OF COOPERATIVE LEGAL ENTITIES Jodan Juliano
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1522

Abstract

In its implementation, cooperatives still maintain business units that tend to cause losses, so to cover these losses cooperatives use capital from loans from banking institutions, non-banks and cooperative members. The loan capital gives rise to the rights and obligations for the cooperative to return the principal and interest from the loan capital. If the cooperative cannot repay it creates debt for the cooperative and the cooperative can be filed for bankruptcy by its creditors. In writing this law there are 2 (two) problems discussed, namely how The position of cooperative members in the occurrence of bankruptcy in cooperative legal entities is reviewed from Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (PKPU) and what are the legal consequences for cooperatives that are declared bankrupt by the Court. The research method used is the juridical-normative method using the library method, namely the sources of applicable laws and regulations, books, journals, magazines and the internet. The position of cooperative members in the occurrence of bankruptcy in cooperative legal entities in terms of Law Number 37 of 2004 concerning Bankruptcy and PKPU is as concurrent creditors because cooperative members still have receivables in the form of principal savings and mandatory savings in the cooperative. Cooperative members will receive a distribution if all the obligations of the cooperative to all creditors have been fulfilled. Cooperative members are creditors who are included in the concurrent creditors who get the last share of the bankruptcy estate. The members of the cooperative in getting the distribution of the remaining bankrupt assets only wait for the remaining bankrupt assets. The legal consequence of a cooperative that is declared bankrupt is that all assets of the Debtor at the time of the bankruptcy declaration decision are made and everything obtained during the bankruptcy and the cooperative loses the right to manage and control their assets from the day the judge declares bankruptcy, because it is related to the management and control of their assets. the settlement of the cooperative's assets is transferred to the curator.
IMPROVEMENT OF SHORT STORY TEXT READING ABILITY THROUGH COOPERATIVE LEARNING MODEL FOR CLASS XI STUDENTS OF SMA NEGERI 1 MANDREHE UTARA LEARNING YEAR 2022/2023 Florus Faawosa Gulo; Trisman Harefa; Lestari Waruwu
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1524

Abstract

Reading short stories is one learning that trains students in reading activities for determine students' ability to read short stories. This research method is Classroom Action Research (CAR) with procedures namely (1) planning, (2) action, (3) observation, (4) reflection. The subjects of this study were students of class XI SMA Negeri 1 Mandrehe Utara in the odd semester, there are 20 people with 14 men people and the number of women is 6 people. The results of research conducted in the field are the ability of students in reading short story texts in cycle 1, with an average value of 40.75% with the lowest value 0 and the highest value 75. Meanwhile in cycle II, with an average score of 83.43% with a lowest score of 72.5 and a highest score of 90. The results of observations of researchers in the first cycle of the first meeting, 67% did not implemented 33% and the second meeting, implemented 78% not implemented 22%. While in cycle I| the first meeting, carried out 83% did not implemented 17% and the second meeting, implemented 94% not implemented 6%. The results of observations of students in the first cycle of the first meeting, active 55% inactive 45% and the second meeting, active 65% not active 35%. While in cycle II the first meeting, active 68.5% inactive 31.5% and the second meeting, active 87% inactive 13%. Based on the research results, it can be concluded that the use Cooperative Learning learning models can improve abilities students reading short story texts of class XI SMA Negeri 1 Mandrehe Utara. Suggestions that are recommended are (1) it is expected that students will improve how to learn in reading short story texts, (2) the results of this study can be add knowledge in learning Indonesian, especially at short story reading material, (3) as a reference to researchers furthermore. Keywords: Reading Short Story Texts, Cooperative Learning Model Learning

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