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INDONESIA
Devotion: Journal of Research and Community Service
Published by Green Publisher Indonesia
ISSN : 27770915     EISSN : 27976068     DOI : 10.36418
Core Subject :
Devotion : Journal of Community Service : is a journal that makes it easy for anyone who wants to publish scientific papers in an intensive manner in research. This journal also aims to bridge the gap between textual and contextual approaches to all clumps of knowledge; So, the journal invited the meeting points of several disciplines and scholars.
Arjuna Subject : -
Articles 785 Documents
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Writing Errors Hiragana and Katakana In PGSD, PTIK, and PBI IPB Cirebon Study Programs Maulina Prastika, Tiara; Kristianto Gunawan, Theodore; Hidayati, Yanti
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.405

Abstract

The research aims to describe hiragana and katakana letter writing errors made by students of PGSD, PTIK, and PBI study programs of Invada Institute of Education and Language and describe the causes of letter writing errors made by these students. The sources of data used are essay writing or sakubun about students' daily activities based on the Marugoto A1 book and questionnaires. The method used is descriptive qualitative and uses a questionnaire to find out the causes of errors in writing the letters. The results of this study show that there are 35 data of correspondent name writing errors, both mixed writing and errors on several letters, 40 data of time writing errors, 73 data in the form of place writing errors, and 20 data of writing errors on activities or daily activities. The factors underlying the letter writing errors are the lack of memorization, writing, and not re-reading the material given and the difficulty when memorizing the letters hiragana and katakana
The Effect of Tax Planning, Capital Intensity and Earning Power On Earning Management with Institutional Ownership As A Moderating Variable Maria Djojo, Vania; Dwi Astuti, Christina
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.406

Abstract

The purpose of this research is to examine the factors that influence earnings management in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. These factors are Tax Planning, Capital Intensity, Earning Power and Institutional Ownership as moderating variables. The population used in this research is all consumer goods industry companies listed on the Indonesia Stock Exchange from 2018 to 2021. The sample in this study is 116 data that match the criteria. Samples were selected using purposive sampling method. The results of this study indicate that tax planning has a positive effect on earnings management, capital intensity has a negative effect on earnings management and institutional ownership weakens the effect of tax planning on earnings management. Meanwhile, the variables of earning power, financial leverage and company age have no effect on earnings management and institutional ownership cannot weaken the effect of capital intensity and earning power on earnings management
The Effect of Thin Capitalization and Fixed Asset Intensity on Tax Avoidance with Institutional Ownership as a Moderation Variable Yanti, Yanti; Dwi Astuti, Christina
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.407

Abstract

In this study, the authors are interested in examining how the Thin Capitalization and fixed asset intensity influence tax avoidance with Institutional Ownership as a moderating variable. Population of all manufacturing companies in the consumer industry sector listed on the Indonesia Stock Exchange from 2018 to 2021 which found 192 samples, according to the criteria needed in this study that were sampled for 2018 to 2021. The results that Thin Capitalization has a positive effect on tax avoidance, fixed asset intensity has a positive effect on tax avoidance. For the moderating variable, Institutional Ownership is not able to weaken the effect of Thin Capitalization on tax avoidance and Institutional Ownership is not able to weaken the effect of fixed asset intensity on tax avoidance
Development of Fishery Marketplace Applications Using Prototype Methods Bao Sumantoro, Yeremia Joen; Rohmani, Asih; Budiman, Fikri; Sugiarto, Edi
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.408

Abstract

Fish farming is an activity of raising fish or developing fish in a controlled environment. However, if you look at the statistical data, the fish consumption level of Kendal Regency residents is still low, namely 24 kg/cap/year, far below the national fish consumption rate. From the existing problems, fish cultivators, especially those in the border areas of Kendal Regency, mostly sell their fish production outside the area. As a result, the selling price is lower because it is deducted from the transport price. Another problem occurs for cultivators who are just starting a business. Usually they have sufficient capital to build a business, but they do not yet have acquaintances with fish traders who are willing to buy their crops. So they often use social media facilities to offer their crops. Based on the existing problems, it is possible to help solve problems by utilizing information technology. Utilization of a technology in selling fish can help farmers so that sales are more focused and produce good sales, so an application is made that is expected to help overcome existing problems, researchers use the prototype method to find out user needs
The Existence of Industrial Relations Dispute Resolution Institutions at The Close of The Company (Lock Out) Pamungkas, Yogo; Yurikosari, Andari; Amriyati, Amriyati
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.409

Abstract

The process of resolving industrial relations disputes in Indonesia can basically be carried out through bipartite followed by mediation or conciliation or arbitration and carried out with industrial relations courts. This normative settlement providesaway out with an orderly state. Industrial relations can arise due to several related matters such as: employment agreements, positive laws and differences in interests. The focus of the problem is whether the definition of the concept of industrial relations conflict has been clearly defined? Has the resolution of industrial relations conflicts been achieved? Is the purpose of closing the company achieved according to its legal objectives? Is the closure of the company to resolve industrial relations conflicts achieved? What limitations are there in court decisions in examining and resolving industrial relations disputes before or after the closure of a company? This study uses the systematic study method of verdict. The results showed that the closure of the company was not effective in resolving industrial relations conflicts
Visum Et Repertum As Evidence In Uncovering The Occurrence of Criminal Acts Putri, Nawang; Sularto, RB
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.411

Abstract

The criminal law evidentiary system in Indonesia is a negative wettelijk or proof sys-tem based on the Law negatively. To make light of a criminal act, valid evidence is needed according to the Criminal Procedure Code as stated in Article 184 paragraph 1 of the Criminal Procedure Code. Not all criminal acts can be proven with the naked eye. For example, evidence related to bodily injuries or that cause health problems, or that result in the death of a person. Without expert help a law enforcement officer cannot conclude this. the purpose of this research is to find out visum et repertum as evidence in uncovering the occurrence of criminal acts. This research is a legal research that uses a normative or doctrinal juridical ap-proach by collecting and analyzing secondary data. So it is necessary to help the medical science of the judiciary to deal with the problem. Forensic doctors assist in processes related to judicial proceedings. And the results of the examination are poured into Visum et Repertum. In criminal cases Visum et Repertum is used instead of corpus delicti. That visum et repertum is valid evidence in accordance with article 184 of the Penal Code as evidence of letters
The Neighborhood Social Distancing To Prevent Covid-19 In Red Zone of South Tangerang City In Indonesia Erar Yusuf, Adie; Junaedi Abas, Ahmad
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.412

Abstract

Covid-19 pandemic has caused deaths and affected the lives of humankind in the world. The Indonesian government has taken numerous measures to respond to the Covid-19 outbreak through social distancing policy called Large Scale Social Restriction. The Task Force for the Acceleration of Covids-19 in the Sub-District Level, Village Level, and Community Unit Level and Neighborhood Unit in the regions is socializing Covid-19 prevention and breaking transmission chain. The main aim of this study was to mapping neighborhood health conditions to prevent and control on Covid-19. In this online survey, a self‐designed questionnaire was distributed among neighborhood unit of urban village in South Tangerang City, Banten, Indonesia. Data were analyzed using descriptive statistic shows that residents in the neighborhood are generally in good health conditions. Some residents suffer from chronic diseases such as hypertension, coronary heart, diabetes, gastric ulcer, and several pregnant woman. The study concludes the importance of resident’s neighborhood solidarity and mutual cooperation by showing discipline and complying with health protocols such as social distancing, and physical distancing as well as maintaining good hygiene
Sulfide Removal by Catalitic Oxidation From Rayon Waste Wulansari, Isma
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.414

Abstract

Catalytic oxidation of spent sulfidic caustic consist of SH- ion or NaHS compound by H 2 O2 in neutral or acidic solution to elemental sulphur may provide a convenient and economical method for the control of sulphide wastes and their associated odors at pulp, paper and textile industry. Oxidation of sulfide in rayon waste by hydrogen peroxide was investigated in the presence of ferric sulfate catalyst. Kinetic equations and activation energies of H 2 O2 and SH- ion to total sulphur and sulphate in rayon waste for catalytic oxidation reaction were calculated based on the experimental results. For the removal of sulfide from sulfide solution the most common process involves its catalytic oxidation to a more benign form sulfate. The rate of sulfidic catalytic oxidation was found higher at lower initial sulphide concentration and the rate of sulphide catalytic oxidation was found directly proportional to loading and hydrogen peroxide addition. Optimum total sulphide concentration was achieved when sulphide solutions in the presence of H 2 O 2 in the ratios SH-/H 2 O 2 1:4.2. The potential user of H 2 O 2 determine the optimal conditions for control of odor, corrosion and waste treatment cost due to sulfide consisting of sulphur ion, sulphate ion, etc. The catalytic oxidation of sulphides into sulphates by H 2 O 2 may be applied directly to aqueous wastes containing these odorants
Role of The WTO (World Trade Organization) To Limit Dumping Practice Kondang Pribadi, Adhimaz; Gautama, Tirta
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.415

Abstract

International trade is a cross-border buying and selling transaction, which involves two parties and crosses state boundaries. Dumping is a system of selling goods on foreign markets in large quantities at very low prices with the aim that domestic purchase prices are not lowered so that they can eventually dominate foreign markets and regain control of prices. From the above background, the problem in this research is the role of the WTO (World Trade Organization) to limit dumping practices. Answering these problems the researchers used a normative juridical approach. Normative juridical approach is an approach that is based on the main legal material by examining theories, concepts, legal principles and laws and regulations related to this research. The results of the study show that in GATT it is clear that the position of dumping is an act of unfair trade (unfair trade practice) because it violates the principles of MFN. This is why he considers dumping as Unfair Trade Practice in GATT. Then the anti-dumping regulation in Article VI of the GATT is intended as a policy to overcome dumping. The WTO in this position is as a forum for dispute resolution and provides a conciliation mechanism to resolve trade disputes that arise. So that the position of the WTO is as a facilitator in preventing dumping disputes.
The Development of 5G Technology and Its Implications For The Industry Elan Maulani, Isma; Amalia Johansyah, Citra
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.416

Abstract

The development of 5G technology is very important in today's technological world. These technologies are bringing about significant changes in the way we interact with the digital world and are changing the way we use technology. The speed offered by 5G technology makes it possible to carry out data transfers very quickly, opening up opportunities for new applications and services in various sectors. The implications of the development of 5G technology on industry are huge and can affect various aspects, such as productivity, efficiency, and innovation. In the production sector, 5G technology makes it possible to speed up the production process and increase efficiency by using industrial technology 4.0. Within the service sector, 5G technology makes it possible to provide faster and high-quality services, such as more stable and faster video streaming services. On the other hand, the development of 5G technology also carries implications that must be considered, such as security and privacy issues. The speed offered by 5G technology makes it easier to carry out attacks and access personal data. Therefore, it is important for the industry to ensure that the 5G technology used meets the established security standards. The development of 5G technology brings significant changes in the industry and opens up new opportunities in various sectors. The implications of the development of 5G technology are huge and affect productivity, efficiency, and innovation. However, it is important for the industry to ensure that the 5G technology used meets established security standards to avoid security and privacy concerns.

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