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Angelia Putriana
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INDONESIA
Jurnal Ilmu Sosial dan Humaniora
Published by Yayasan Literasi Sains Indonesia
ISSN : 28292359     EISSN : 28292340     DOI : https://doi.org/10.55123/sosmaniora
Core Subject :
SOSMANIORA merupakan Jurnal Ilmu Sosial dan Humaniora yang diterbitkan 4 (empat) kali dalam setahun, yaitu pada bulan Maret, Juni, September dan Desember oleh Yayasan Literasi Sains Indonesia. Sebagai jurnal multidisiplin nasional yang mencakup berbagai isu dalam kajian ilmu-ilmu sosial dan humaniora, jurnal ini juga memperhatikan isu-isu utama pembangunan sosial dan humaniora, meliputi: pembangunan ekonomi dan sosial. Serta perubahan mencakup isu-isu, seperti: isu pemberdayaan masyarakat, kelembagaan sosial dan pemerintah, sistem pengetahuan lokal, dan kesehatan masyarakat. Jurnal SOSMANIORA bertujuan untuk menyebarluaskan pemikiran konseptual dan hasil penelitian yang telah dicapai.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 273 Documents
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Pendampingan Orang Tua Dengan Metode Project Based Learning Iqfa Qonitah Febiani
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 2 (2022): Juni 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.976 KB) | DOI: 10.55123/sosmaniora.v1i2.597

Abstract

Covid-19 really has an impact on different lifestyles ranging from the economy, health, and education. The impact of Covid-19 on the world has made all meeting activities a distance education system, including in a world that causes direct learning meeting activities to turn into remote (online) activities. Assistance to parents in the brave school learning process for children during the pandemic is needed to help children continue school activities independently. with the Project-Based Learning method, it is easier for parents to work collaboratively and collaborate with each other. The learning system makes learning more fun, creative, and makes children active with each other to share thoughts
Penerapan Strategi Poster Comment Untuk Meningkatkan Keaktifan Dan Hasil Belajar PPKn Siswa SMP Negeri 1 Kabupaten Bungo Dedek Helida Pitra; Khairul Saleh
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 2 (2022): Juni 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.687 KB) | DOI: 10.55123/sosmaniora.v1i2.615

Abstract

The application of the poster comment strategy has the aim of knowing the active learning process and learning outcomes after the implementation of this strategy. Furthermore, the application of the poster comment strategy can increase student activity and learning outcomes. This research approach is a qualitative description and the type of research is Classroom Action Research (CAR). In this study, the researcher acts as a teacher and also as an observer. The research was carried out for 2 cycles. Data collection techniques were carried out by means of an observer (observer), measurement of learning outcomes and documentation. The learning process of Pancasila and Citizenship Education in class VIIA before using the poster comment strategy was found to have low student responses and tend to be bored with learning so that it did not affect learning outcomes optimally. The application of the poster comment strategy was carried out by students commenting on images related to Civics Education material. The implication of the implementation of CAR from the first cycle to the second cycle is that students look more enthusiastic and active in learning, student learning outcomes have increased significantly. In addition to increasing learning outcomes, this strategy makes students active in learning, especially Civics.
Analisis Cerpen Magena Karya Ida Fitri Wa Ode Irawati
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 2 (2022): Juni 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.288 KB) | DOI: 10.55123/sosmaniora.v1i2.784

Abstract

This study aims to describe the results of the analysis of the Magena short story from the aspects of syntax, semantics, and pragmatics. The method used in this research is descriptive. The source of data in this research is the short story Magena by Ida Fitri which is analyzed based on syntactic, semantic, and pragmatic aspects. syntactic aspects. The results showed that Magena's short story consisted of 22 main sequences. In the transformation scheme, it is seen that the initial situation occurred at Mike and Magena's marriage. The filter ordeal is seen in the determination of the honeymoon vacation, the main trial is the fall of a flower vase, the triumph/destruction trial is seen in the death of Magena, and the ending situation is seen in Mike's sadness. Semantic aspect analysis shows that Magena's short story consists of 3 characters, namely Magena, Mike, and Aisha. The place where the incident took place was at La Sabira Hill, the Alhambra, and the Palace. The time it happened was when Mike and Magena had their honeymoon vacation. Analysis of the pragmatic aspect: it appears that the speaker/viewer is an outside narrator. The point of view used is the point of view of omniscient (Magenda), all-knowing (Mike and Aisha). The utterances used are direct sentences and narration, precise diction, according to the rules, and commonly used.
Pengaruh Karakter Eksekutif, Kompensasi Eksekutif, dan Intensitas Modal Terhadap Penghindaran Pajak Siti Mustafidah; Hari Stiawan
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v1i3.790

Abstract

The purpose of this study was to examine and obtain empirical evidence regarding the effect of Executive Character, Executive Compensation, and Capital Intensity on Tax Avoidance. In this study, tax avoidance is measured using the company's Cash Effective Tax Rates (CETR), namely the amount of tax payments divided by profit before tax. This study uses a sample of companies listed on the IDX on the Kompas 100 index for the years 2017-2021.The method of determining the sample of this research is by using purposive sampling method and also using Econometric Views (Eviews 9) version 8.0.0.0 to analyze the data. The type of research in this study is quantitative, data obtained from 7 companies that were used as research samples for (5) years, so that the total observations used were 35 companies with audited financial statements. The analysis technique used is multiple linear regression. The results of this study state that: The results of the partial test (t test) show that (1) Executive Character has no effect on Tax Avoidance, (2) Executive Compensation has a significant negative effect on Tax Avoidance, (3) Capital Intensity has no effect on Tax Avoidance , (4) that Executive Character, Executive Compensation, and Capital Intensity simultaneously have a significant effect on Tax Avoidance in companies listed on Kompas 100 in 2017-2021
Kurangnya Etika Dalam Lingkungan Keluarga Nur Ayisah hutabarat; Novena Silitonga
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v1i3.799

Abstract

Ethics is a form of human behavior that is considered good in the eyes of humans which is a benchmark for whether someone in their environment is good or not. The family is one of the smallest social spheres owned by each individual. Although in a small scope, the relationships that are built between family members are closer and more intimate. This is none other than because the family is a group of people who are bound by blood relations. Ethics in the family is something that really underlies the life of individuals in society, because all good and bad human behavior is basically created in the family environment because an individual is born and lives his first life. in the family environment. Then the family becomes the main actor of an individual to have good ethics. The purpose of the research is to improve ethics and manners in the family environment. The researcher uses a quantitative research method in the form of a questionnaire containing 10 data given to 13 samples. After conducting the research, the research team concluded that there is still a lack of ethics in the family, especially for those who do not live with their families.
Pengaruh Perencanaan Pajak, Prudence, dan Biaya Agensi Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di BEI Periode 2016-2020) Vivi Yani; Hari Stiawan
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v1i3.802

Abstract

This study aims to analyze the effect of tax planning, prudence, and agency costs on firm value. The independent variables in this study are tax planning which is measured using the effective tax rate, prudence is measured by using accrual conservatism, and agency costs are measured using free cash flow. The dependent variable in this study is firm value which is measured using price book value. This study uses descriptive analysis with a quantitative approach that uses secondary data. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling technique used is purposive sampling so that the selected sample is 11 companies selected based on the sample criteria, so that a total sample of 55 companies is obtained from the total sample of 11 times the research period for 5 years. The analysis technique in this study uses statistical data regression analysis of multiple linear regression analysis. The results of this study indicate that tax planning has a negative effect on firm value, prudence does not have a significant effect on firm value, and agency costs have a significant effect on firm value.
Pengaruh Corporate Social Responsibility, Transfer Pricing Dan Koneksi Politik Terhadap Tax Avoidance Dessy Juliana; Hari Stiawan
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v1i3.804

Abstract

Penelitian ini bertujuan untuk mengetahui dan membuktikan secara empiris pengaruh corporate social responsibility, transfer pricing dan koneksi politik terhadap tax avoidance. Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder berupa laporan tahunan dan laporan keberlanjutan yang diperoleh dari Bursa Efek Indonesia (BEI). Teknik pengumpulan data pada penelitian ini menggunakan cara dokumentasi dan studi pustaka. Teknik analisis data yang digunakan dalam penelitian ini menggunakan regresi logistik dengan bantuan software E-views versi 9 untuk pengolahan data. Populasi dalam penelitian ini pada perusahaan indeks kompas 100 tahun 2019-2021. Teknik sampel data menggunakan teknik purposive sampling, yang dijadikan sampel penelitian adalah 15 perusahaan dengan pengamatan selama 3 tahun sehingga total data sebanyak 45 perusahaan. Hasil penelitian menunjukkan bahwa secara simultan corporate social responsibility, transfer pricing dan koneksi politik berpengaruh terhadap tax avoidance. Sedangkan secara parsial transfer pricing dan koneksi politik berpengaruh terhadap tax avoidance, sedangkan corporate social responsibility tidak berpengaruh terhadap tax avoidance.
Pengaruh pajak daerah, retribusi daerah, dan dana alokasi umum, terhadap belanja modal ( studi empiris pada kabupaten dan kota di provinsi Banten tahun 2017-2020 Feronika Uge; Endah Finatariana
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v1i3.808

Abstract

This study aims to determine the effect of local taxes, regional levies and general allocation funds on capital expenditures. The population of this study are cities and districts in Banten Province in 2017-2020. The number of samples obtained by using purposive sampling technique were 8 cities and regencies with observations for 4 years, where the population was data on the realization of district and city APBD in Banten Province. The test tool used to test the data is a panel data regression analysis test using Eviews version 9. This data collection technique is a literature study method, where this method is both carried out by reviewing various books, journals and other sources related to the research. using the documentation method. Where the research must collect archival data at the Central Statistics Agency of Banten Province. The research method that can be used is a quantitative method, from a series of tests carried out to produce data that can prove that simultaneously local taxes, regional levies and general allocation funds have a significant effect on capital expenditures. While partially local taxes have a significant effect on capital expenditures, meanwhile regional levies and general allocation funds have no significant effect on capital expenditures
Pengaruh Pajak Daerah, Retribusi Daerah, Laba BUMD, Lain-Lain yang Sah Terhadap Pertumbuhan Ekonomi Aenun Siri; Muhammad Ridwan
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v1i3.813

Abstract

This study aims to determine the effect of local taxes, regional levies, BUMD profits, other legitimate PAD on economic growth empirical studies at district and city BPS in Banten Province in 2016-2020. This type of research is quantitative research. the dependent variable used in this study is economic growth and the independent variables in this study are local taxes, regional levies, BUMD funds and other legitimate PAD. The research used in this study is the district / city in BPS (Central Bureau of Statistics). The data analysis used is panel data regression analysis. The cross section data in this study were 8 districts/cities in the province of Banten and the time series data in this study was from 2016 to 2020 using the saturated sample method. All data used were entered in a computer statistical program, namely E-Views 9 for testing. The results of the study can be concluded that local taxes, regional levies, BUMD profits and other legitimate PAD simultaneously have a significant effect on economic growth in Banten Province 2016-2020. The results of the study show that significantly local taxes, regional levies, BUMD profits and other legitimate PAD have no effect on economic growth.
Possibility of Metaverse in Education: Opportunity and Threat Tira Nur Fitria S.Pd., M.Pd; Nurmala Elmin Simbolon; Afdaleni
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2022): September 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v1i3.821

Abstract

This research investigates the possibility of a Metaverse between an opportunity or a threat in education. This is library research by using data from the source material (literature written in article journals) on the topic and synthesizing it into a coherent interpretation that highlights key issues. The result analysis shows the opportunity of Metaverse includes 1) Metaverse will probably make all activities in education can later be carried out in a virtual world. 2) New experiences of learning become more real and meaningful, so the students’ readiness is needed in applying Metaverse technology in education. 3) The teaching and learning process is regardless of time and space, so the processes are carried out in a wider and more active. The development of the technology of the Metaverse is essentially just a way, it cannot be used as the essence of life. The physical school/institutions and all the activities within it will also not be replaced by the Metaverse. Metaverse will only be a tool for the world of education to make services even better without having to eliminate everything in the real world. After all, the world of education aims to humanize humans, not virtualize humans. Along with the development of the Metaverse, this will have an opportunity and threat for humans. Therefore, we must be aware of the negative influence of Metaverse technology in education. This is a task for educators to have solutions for students to feel real learning. No technology can replace the role of the teacher

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