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AKADEMIK: Jurnal Mahasiswa Humanis
Published by Perhimpunan Sarjana Ekonomi dan Bisnis
ISSN : -     EISSN : 27748863     DOI : 10.37481/jmh
Core Subject : Religion, Humanities, Education, Social,
Religion Humanities Education Social Sciences
AKADEMIK: Jurnal Mahasiswa Humanis merupakan jurnal elektronik bagi mahasiswa agama, pendidikan, hukum politik, komunikasi, dan psikologi di dalam mempublikasi karya tulis ilmiah (sebagai tugas akhir), baik berupa skripsi, tesis maupun disertasi.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 314 Documents
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Analisis Pengaruh Lingkungan Sekolah dan Kinerja Guru terhadap Prestasi Belajar Siswa Nusantara, Fajar Adipura; Noviansyah, Herli; Hermawan, Bambang
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1612

Abstract

Education serves as the primary foundation for human resource development. However, challenges such as passive learning continue to hinder the optimization of student learning outcomes. Two key external factors that significantly influence students’ academic experiences are the school environment and teacher performance. This study aims to analyze the impact of these two variables on students’ academic achievement. A quantitative research approach was employed, focusing on SMPIT under the Ibnu Rusydi Foundation in Cipondoh, Tangerang City. The study involved a census sample of 41 teachers. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression, including classical assumption tests, partial tests (t-test), and simultaneous tests (F-test). The results show that the school environment contributes 37.3%, and teacher performance contributes 59.4% to student achievement. These findings highlight the significant and complementary roles both factors play in shaping student success. The implication is that efforts to improve academic performance should prioritize creating a supportive school environment and enhancing teacher competence and effectiveness. Strengthening both elements can lead to more active learning engagement and better academic results.
Implikasi Yuridis Putusan Mahkamah Konstitusi Nomor 62/PUU-XXII/2024 terhadap Mekanisme Pencalonan Presiden dan Wakil Presiden di Indonesia Ashari, Muhammad; Ardiansah, Ardiansah; Andrizal, Andrizal
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1615

Abstract

The implementation of the presidential threshold in Indonesia has long been debated for its impact on political representation and democratic fairness. As a response to ongoing criticism, the Constitutional Court issued Decision No. 62/PUU-XXII/2024, which annulled Article 222 of Law No. 7 of 2017 concerning the requirement for political parties or coalitions to meet a minimum seat or vote percentage to nominate presidential and vice-presidential candidates. This study explores the legal consequences of that ruling on Indonesia’s presidential nomination system. Using a normative juridical method with qualitative analysis, the research is based on constitutional interpretation, relevant statutory provisions, and scholarly perspectives on constitutional law and judicial review. The ruling emphasizes the incompatibility of the threshold with the principle of popular sovereignty and reaffirms the Constitutional Court’s function as the guardian of constitutional rights. The elimination of the threshold opens broader access for political parties to participate in presidential nominations, increases leadership choices for voters, and challenges the dominance of major parties. Nevertheless, the decision also demands prompt legislative reforms and institutional readiness to ensure a smooth transition toward a more inclusive and democratic electoral process.
Konstruksi Nilai-Nilai Pendidikan Islam dalam “Ada Pappaseng” Masyarakat Suku Bugis Desa Terpedo Jaya Kecamatan Sabbang Selatan Kabupaten Luwu Utara Husnah, Magfiratul; Kartini, Kartini; Arifuddin, Arifuddin
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1619

Abstract

This research is motivated by the observable reality in the modern era, marked by rapid globalization and modernization, which has led to the gradual fading of noble values such as those embodied in “Ada Pappaseng” especially in Terpedo Jaya Village. The study explores the construction of Islamic educational values within the “Ada Pappaseng” tradition of the Bugis community in Terpedo Jaya Village, South Sabbang Subdistrict, North Luwu Regency. The objectives of this research are to identify the forms of “Ada Pappaseng” in the Bugis community of Terpedo Jaya and to analyze the correlation between Islamic educational values and “Ada Pappaseng”. This study employs a qualitative approach with an ethnographic research design to gain an in depth understanding of the social phenomena. Data were analyzed using a hermeneutic approach through three stages: data reduction, data interpretation, and conclusion drawing. The findings reveal that “Ada Pappaseng” in the Bugis community of Terpedo Jaya Village is conveyed both orally and in written form, primarily through two main styles: warekkada (figurative expressions) and monologues. The integration of Islamic educational values in “Ada Pappaseng” is evident in three core aspects: theological (aqidah) values, moral (akhlak) values, and devotional (ibadah) values. Theological values are reflected in teachings about belief in destiny and maintaining faith in all aspects of life. Moral values are seen in the promotion of trust in God (tawakkal), honesty, responsibility, respect for parents, and the prohibition of reprehensible traits such as envy and slander. Devotional values are evident in messages emphasizing the importance of prayer, spiritual purity, and nurturing the soul to submit fully to Allah (SWT).
Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Capital Intensity terhadap Agresivitas Pajak Febrian, Aldira Zahra; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1627

Abstract

Tax aggressiveness has become a critical issue in corporate governance and public finance, as companies increasingly seek strategies to minimize their tax burdens. Understanding the factors that influence tax aggressiveness is essential for policymakers, regulators, and stakeholders to ensure fair tax compliance and effective fiscal management. This study aims to examine the impact of financial performance, company size, and capital intensity on tax aggressiveness among industrial sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. Employing a quantitative associative research design, the study utilizes purposive sampling to select 75 financial reports from a population of 67 companies. Multiple linear regression analysis is conducted using EViews 12 to analyze the data. The results indicate that profitability and liquidity, as proxies of financial performance, significantly influence tax aggressiveness, suggesting that financially sound companies actively manage their tax obligations to optimize cash flow and earnings. Conversely, leverage, company size, and capital intensity do not show a significant effect, implying that debt levels, organizational scale, and asset structure are less critical in driving tax strategies. These findings emphasize the importance of internal financial health over external factors in shaping tax behavior. Policymakers and regulators are advised to focus on profitability and liquidity indicators to better detect and regulate aggressive tax practices.
Pengaruh Tingkat Kesadaran Wajib Pajak, Pemahaman Aturan Perpajakan dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Cianjur Assaja'ah, Aas; Khotimah, Husnul
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1629

Abstract

This research endeavors to explore how well taxpayer awareness, comprehension of tax laws, and tax-related community programs impact individual taxpayer adherence within the KPP Pratama Cianjur jurisdiction.The methodological framework employed in this investigation is the quantitative approach. The study's population is comprised of individual taxpayers who are actively registered at KPP Pratama Cianjur. A sample group of 100 respondents was chosen using probability sampling methods, which involved conducting a survey by disseminating questionnaires. The data underwent analysis utilizing multiple regression techniques, employing the Ordinary Least Squares (OLS) method, and was processed through Stata software, version 17. The analytical results reveal that taxpayer awareness, knowledge of tax laws, and tax-related community programs are all variables that have a noteworthy impact on taxpayer compliance, both when considered together and when each is considered separately. Amongst these three variables, it is the grasp of tax regulations that stands out as exerting the most substantial influence on taxpayer compliance. This outcome underscores the need for enhanced initiatives in tax education and public awareness campaigns, highlighting them as vital steps towards elevating taxpayer compliance levels going forward.
Analisis Faktor-Faktor yang Memengaruhi Peningkatan Produksi Susu di Kecamatan Pujon Kabupaten Malang Jawa Timur Soeyatno, Rahmah Farahdita; Sucayono, Sucayono
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1637

Abstract

The national dairy cattle industry from 2005 to 2011 experienced low productivity and fluctuating production. Over 90% of the business is dominated by small-scale, traditional farms, which are generally inefficient. Farmers face significant limitations in production capacity, management, and technological maintenance. These challenges directly impact their income, which is influenced by resource costs and business operations. Pujon Sub-district in East Java, a major dairy production center, has the potential to improve farmers’ welfare through enhanced dairy income. This study aims to analyze the factors influencing milk production among dairy farmers. A quantitative approach was used, employing multiple linear regression analysis based on the Cobb-Douglas production function. Research was conducted in Pandesari Village, Pujon Sub-district, Malang, from September 2012 to January 2013. A total of 36 farmers and 103 dairy cows were surveyed using purposive sampling. Data collection methods included interviews, observations, questionnaires, and literature reviews. Variables analyzed were feed, lactation, artificial insemination, labor, and training. The results showed that farm management was generally effective. The model estimated an R² value of 86.5%, indicating that feed concentrate, forage, labor, and cassava waste significantly influenced milk production, under constant returns to scale. The SAE Pujon Cooperative is encouraged to enhance farmer training to improve milk quality.
Pengaruh Tarif Pajak Efektif, Ukuran Perusahaan dan Kepemilikan Asing terhadap Transfer Pricing Zidane, Bagus Muhammad; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1638

Abstract

Transfer pricing remains a crucial issue in multinational corporate governance, particularly in developing countries like Indonesia, where aggressive tax planning can erode the domestic tax base. This study investigates the influence of Effective Tax Rates, Company Size, and Foreign Ownership on transfer pricing practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was employed, utilizing purposive sampling to select 10 companies, resulting in 50 firm-year observations over five years. Secondary data were obtained from the financial statements of the sampled companies. The study applied panel data regression analysis, conducted using EViews 12 software. The findings show that, collectively, effective tax rate, company size, and foreign ownership significantly influence transfer pricing. However, partial analysis reveals that effective tax rate and company size have no significant effect, while foreign ownership significantly affects transfer pricing practices. These findings suggest that foreign investors may play a role in shaping transfer pricing strategies, possibly due to cross-border operational structures or tax minimization motives. This study contributes to the literature on tax policy and corporate governance in emerging markets.
Representasi Social Commerce dalam Video Pendek TikTok: Studi Eksploratif Strategi Komunikasi Pemasaran Voucher Makanan pada Konten Affiliator TikTok Go (Studi Kasus Tiga Brand Kategori F&B pada TikTok) Natasha, Sheila
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1641

Abstract

The rapid growth of social commerce in Indonesia has been significantly driven by the increasing popularity of TikTok as a short-video platform for promotional purposes. Responding to this trend, TikTok introduced the TikTok Go affiliate program, enabling content creators to act as affiliates by promoting Food & Beverage (F&B) products through personal storytelling and persuasive narratives. This study explores the marketing communication strategies implemented by TikTok Go affiliates in promoting food vouchers. Using a qualitative approach with content analysis, three short TikTok videos from affiliates representing different F&B market segments (KFC economic, Pepper Lunch mid-range, Holycow! premium) were purposively selected based on criteria such as duration under 60 seconds, explicit mention of vouchers, and inclusion of affiliate links. Analysis was conducted using the AIDA (Attention, Interest, Desire, Action) model to examine visual presentation, personal narratives, and call-to-action (CTA) effectiveness. Findings indicate that soft selling combined with authentic storytelling and appealing food visuals effectively engages audiences, particularly in generating interest and driving purchase actions. The use of clear CTAs, integration of Online-to-Offline (O2O) strategies, and adaptation to brand-specific price segments enhanced conversion potential. These results offer practical insights for F&B brands in designing affiliate content that maximizes audience engagement while maintaining narrative authenticity across various market segments.
Strategi Komunikasi Imigrasi dalam Membangun Persepsi Publik terhadap Layanan Paspor di Era Digital Ghanim, Muhammad Hafiz; Mastur, Anida Sri Rahayu; Priyatno, Mas Budi
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1643

Abstract

In the realm of public services, passport issuance has become increasingly dependent on effective communication strategies to foster positive public perception, particularly in the digital era. Misinformation, unclear service procedures, and the rise of fraudulent online accounts have underscored the need for transparent, timely, and interactive communication. This study aims to examine how immigration authorities can integrate digital platforms and two-way communication to build public trust and institutional credibility. Employing a qualitative literature review, relevant scholarly articles, books, official documents, and credible online sources were analyzed based on inclusion criteria focusing on communication strategies, public service quality, and digital engagement practices. The findings reveal that effective public communication in passport services requires: the selection of appropriate and culturally inclusive media channels, proactive and consistent information delivery, the use of interactive features such as chatbots, online complaint systems, and social media engagement, and empathetic, responsive service delivery. The integration of digital tools with symmetrical two-way communication, supported by the SERVQUAL dimensions of tangibles, reliability, responsiveness, assurance, and empathy, significantly enhances public trust and strengthens the institution’s image as transparent, professional, and citizen-oriented. This study highlights the strategic value of aligning technological innovation with human-centered communication practices to meet evolving public expectations in immigration services.
Evaluasi Kualitas Website SMK Negeri 1 Lhoknga Metode Webqual 4.0 Wulandari, Yuli; Anita, Anita; Puspitasari, Ni Luh Gede Dian; Ramadiani, Ramadiani
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i3.1645

Abstract

The rapid advancement of information and communication technology has encouraged educational institutions to optimize their digital platforms, particularly school websites, to support academic and administrative activities. However, ensuring that these websites meet the needs and expectations of their users requires regular evaluation. This study aims to assess the quality of the SMK Negeri 1 Lhoknga website using the Webqual 4.0 method, which evaluates three main dimensions: usability, information quality, and service interaction quality. A descriptive quantitative approach was employed through a survey involving 61 active users, including students, teachers, and administrative staff, selected using purposive sampling. Data were collected via an online questionnaire based on the Webqual 4.0 indicators, utilizing a five-point Likert scale, and analyzed using descriptive statistics. The findings show that all three dimensions are categorized as “good,” with service interaction quality scoring the highest (3.81), followed by usability (3.79) and information quality (3.78). The dominant factor influencing user satisfaction was service interaction quality, highlighting the importance of system stability, accessibility, and security. Recommendations include regularly updating content, implementing a more modern and responsive design, and adding interactive features such as live chat and digital suggestion boxes to enhance user experience. These results provide practical insights for improving the school’s digital services and contribute to the broader discussion on educational website quality assessment.

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