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SENTRI: Jurnal Riset Ilmiah
Published by Institut Pendidikan Nusantara Global
ISSN : 29631130     EISSN : 29631130     DOI : https://doi.org/10.55681/sentri
Core Subject : Economy, Humanities, Science, Social, Engineering,
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
SENTRI: Jurnal Riset Ilmiah accomodates original research, or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches: Humanities and Social sciences, that include: Engineering Agriculture Economics Health IT Education Language Statistic Religion Tourism Humanities Social Science Law
Arjuna Subject : Umum - Umum
Articles 611 Documents
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Peran Guru Dalam Membentuk Karakter Sosial Melalui Kemampuan Bersosialisasi Siswa di MI Nahdlatul Ulama Terpadu Sumbergempol Tulungagung Nofeliu, Ima Yayang; Nikmati, Hamidah Abdul Shomad Elfin
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4442

Abstract

This research is motivated by the decline in students' ability to socialize, interact, and establish healthy social relationships. Many students tend to be individualistic, lack empathy, and have difficulty in positive communication. The purpose of this study is to describe the role of teachers as educators, facilitators, and mentors in shaping social character through students' socialization skills at MI Nahdlatul Ulama Terpadu Sumbergempol Tulungagung. The approach used is a qualitative field research type with observation, interview, and documentation techniques. Data analysis was carried out through reduction, presentation, and drawing conclusions. The results show that the role of teachers as educators is realized through role models, moral value learning, and continuous development, as well as collaboration with families and the community. As facilitators, teachers provide facilities, support, and create a conducive learning environment through collaborative methods. As mentors, teachers direct and guide students according to their character and abilities through classical and individual guidance. Habits carried out by teachers are expected to shape social character through students' socialization skills.
Workers' Wage Payment Information System Using the Scrum Method Gulo, Yeskarwani; Safitri, Andin Eka; Sari, Willis Puspita
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4443

Abstract

Employees receive routine services and compensation in the form of salaries as part of their work performance through company operations. However, several companies still rely on manual payroll processing, including those that participated in a recent business exhibition. One such company continues to use Microsoft Office applications to manage payroll data manually. This outdated method significantly slows down the process of generating employee payslips and frequently leads to calculation errors in employee compensation. Furthermore, the Human Resources Department (HRD) is required to manually verify all data before integrating the final salaries of permanent employees into the monthly payroll report. This process is not only time-consuming but also increases the risk of human error and administrative inefficiency. As a response to these challenges, the company developed a web-based employee compensation information system. This system is designed to automate the entire payroll process, from attendance tracking and allowance calculation to deductions and payslip generation. With simultaneous salary data entry and report generation, the system improves business performance, enhances accuracy, and reduces processing time. The final outcome of this study is an automated payroll system that adheres to predefined business rules and allows for easy future updates. Most importantly, it helps reduce human error in payroll calculations by up to 60%, offering a more efficient and reliable payroll management solution.
Transformasi Modus Kejahatan Ekonomi Transnasional di Era Digital: Analisis Hukum Pidana dan Teknik Forensik Siber Djunarjanto, Arief Agus; Purwati, Ani; Marina, Liza
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4448

Abstract

The transformation of transnational economic crime in the digital era has fundamentally changed the way perpetrators commit crimes, presenting new challenges for criminal law enforcement. This study adopts a normative juridical approach, utilizing statutory analysis, case studies, and comparative law to examine the evolution of digital economic crimes and the strategic role of cyber forensics. Case studies such as money laundering through crypto assets using chain hopping techniques and Business Email Compromise (BEC) schemes reveal the complexity of cross-border jurisdiction, legal gaps in defining digital assets like cryptocurrency and NFTs, and evidentiary challenges in presenting digital proof in court. Cyber forensics, through techniques such as network forensics, malware analysis, and blockchain analysis, has proven crucial in collecting and validating digital evidence. However, law enforcement continues to face obstacles, including limited regulations, insufficient human resource capacity, and increasingly sophisticated anti-forensic techniques. This research recommends regulatory updates, enhanced training for law enforcement personnel, strengthened international cooperation, and public education to raise awareness of digital crime risks. Synergy between criminal law, forensic technology, and cross-border collaboration is essential for effectively combating digital economic crimes.
Strategi Penegakan Hukum Penggelapan Pajak Korporasi melalui Offshore Finance dan Tax Haven Muttaqien, Firman; Purwati, Ani
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4449

Abstract

The utilization of offshore finance and tax haven jurisdictions by multinational corporations poses a serious threat to Indonesia’s fiscal sovereignty, as it facilitates cross-border tax evasion and illicit financial flows. This study examines the mechanisms underlying such practices and formulates law enforcement strategies aligned with international best practices. Using a normative juridical method with legislative and comparative approaches, the research integrates Corporate Criminal Liability Theory, John Rawls’ Theory of Justice, and Legal Effectiveness Theory as its analytical framework. The findings identify weaknesses in corporate criminal sanctions, low transparency of beneficial ownership, and suboptimal use of the Automatic Exchange of Information (AEoI). Recommendations include strengthening domestic regulations, enforcing corporate criminal liability, enhancing beneficial ownership disclosure, leveraging AI-based audit technology, and harmonizing with OECD BEPS and FATF recommendations. A comprehensive and adaptive law enforcement strategy is essential to curb cross-border tax evasion and uphold the principles of tax justice in Indonesia.
Pajak, Transparansi, dan Tindak Pidana Ekonomi Lintas Negara: Implikasi Penggelapan Pajak bagi Kedaulatan Fiskal Negara Berkembang Samudra, Awang; Purwati, Ani
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4451

Abstract

Tax evasion, as a form of cross-border economic crime, has become increasingly complex in the era of globalization. Developing countries are the most disadvantaged, as multinational corporations exploit loopholes in international tax regulations and the lack of financial transparency. This article aims to examine the implications of tax evasion on the fiscal sovereignty of developing nations using a normative juridical approach and literature review. The discussion focuses on the importance of international cooperation, tax system reform, and the implementation of transparency principles as key measures to prevent transnational economic crimes. The findings indicate that, without comprehensive national regulatory reform and active participation in international tax agreements, developing countries will continue to suffer from significant revenue losses. Addressing these challenges requires coordinated efforts between governments, international organizations, and the private sector to build a more just and accountable global tax system that protects the fiscal interests of developing economies.
Effectiveness of Project-Based Learning in Accounting Practicum: A Quasi-Experimental Study Rachmah, Siti; Nur Maula, Farisa
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4452

Abstract

This study aims to analyze the effectiveness of implementing Project-Based Learning (PBL) in improving student learning outcomes and perceptions in the Accounting Practicum course. The primary background of this research is the gap between theory and practice, as well as the industry demand for graduates capable of solving real-world problems. The research method employed was a quasi-experimental design with pre-test and post-test measures involving 62 students. The PBL implementation was conducted in two stages: the structured conceptual briefing stage (pre-test) and the design stage of an accounting module project based on actual micro, small, and medium enterprises (post-test). The results indicate a statistically significant improvement in learning outcomes (p < 0.001), with the mean score increasing from 77.06 to 81.46. Qualitative analysis of student project reports demonstrated enhanced abilities in problem identification, system design, and solving complex problems. The findings conclude that PBL is effective in enhancing students' cognitive competencies and practical skills, as well as transforming their roles from passive recipients to active and creative solution designers.
Meningkatkan Motorik Halus Anak Kelompok B Melalui Kegiatan Membatik Ecoprint di TK Cempaka Glantangan Kecamatan Tempurejo Kabupaten Jember Wardana, Atika; Putra , Wijaya Adi; Sugiarto, Muhammad Agus
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4455

Abstract

This study aims to determine the improvement of fine motor skills in group B children at TK Cempaka Glantangan, located in Tempurejo District, Jember Regency, through Ecoprint batik-making activities. The type of research used in this study is Classroom Action Research (CAR). The subjects of this study were group B students at TK Cempaka Glantangan, totaling 29 children, consisting of 7 boys and 22 girls. The results of the study showed that the implementation of Ecoprint batik-making activities in cycle I achieved a percentage of 41.37%, which falls under the "Starting to Develop" (MB) category. In cycle II, the implementation of Ecoprint batik-making activities increased significantly, reaching 89.65%, and fell into the "Developing as Expected" (BSH) category. Based on the final results, it can be concluded that the Ecoprint batik-making activity has a positive impact on the improvement of fine motor skills in young children. These improvements include better hand coordination, finger dexterity, and focus during creative tasks. Thus, Ecoprint batik-making can be an effective and engaging learning method that supports the development of fine motor skills in early childhood education, especially for group B students at TK Cempaka Glantangan in Tempurejo District, Jember Regency.
Meningkatkan Kemampuan Motorik Halus Anak Usia Dini Melalui Kegiatan Kolase Dengan Pelepah Pisang Dikelompok B TK Al Hidayah IX Pondokrejo Tempurejo Jember Ro’ad, Dita Nurmala Ainur; Putra, Wijaya Adi; Sugiarto, Muhammad Agus
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4456

Abstract

This study aims to improve fine motor skills in early childhood through collage activities using banana stems. The researcher employed classroom action research (CAR) using the Kemmis and McTaggart model, which involves four stages: planning, implementation, observation, and evaluation. The research was conducted at Al Hidayah IX Kindergarten in Pondokrejo, Tempurejo, Jember, involving 30 students from group B. Data collection techniques included observation and documentation. The results showed that in the pre-cycle, 9 children (30%) achieved the expected developmental level. In the first cycle, 14 children (47%) reached this level, and in the second cycle, the number increased to 25 children (83%). Based on these findings, it can be concluded that collage activities using banana stems effectively enhance the fine motor skills of early childhood students, as evidenced by the results obtained at Al Hidayah IX Kindergarten in Pondokrejo, Tempurejo, Jember.
The Factors Influencing Revisit Intention: A Study of Tourism in Malang, Indonesia Unarto, Tirto; Narasuci, Win; Budiarti, Lina; Wijayanti, Rena Feri; Evelina, Tri Yulistyawati
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4462

Abstract

This  study  aims to analyze the influencing of revisit intention in Malang. This research was conducted in April-July 2025. This study uses a quantitative approach with the sampling technique in this study using purposive sampling, data collected by questionnaire using Google Form with a sample of 221 respondents who were analyzed using with SPSS 27 for a descriptive analysis and using structural equation modelling with AMOS 23. The results of this study indicate that five hypotheses were accepted, while one hypothesis was rejected. Destination image has a significant effect on tourist satisfaction, electronic word of mouth also has a significant effect on destination image and it has a significant effect on destination trust. Furthermore, tourism satisfaction has a significant effect on destination trust, and destination trust has a significant effect on revisit intention. Meanwhile, tourism satisfaction does not have a significant effect on revisit intention.
Upaya Pihak Sekolah Dalam Mengatasi Perilaku Bullying di SMP Negeri 23 Kerinci Irawan, Maulina; Wijaya, Wibi; Akbar , Waza Karia
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4475

Abstract

This study explores bullying behavior and the efforts made by the school to address bullying at SMP Negeri 23 Kerinci. The objectives of the research are: (1) to describe the forms of bullying behavior occurring at SMP Negeri 23 Kerinci, and (2) to analyze the school's strategies in addressing these behaviors. A qualitative approach was used, with a case study as the research design. The research subject is SMP Negeri 23 Kerinci, specifically in relation to its handling of bullying issues. Data were collected through interviews, observations, and documentation. The findings show that bullying at the school occurs in both verbal and physical forms. Verbal bullying includes mocking others by using their parents’ names or giving them unusual nicknames. Physical bullying involves fighting, pushing, hitting, and disturbing others while they are writing or doing schoolwork. To address bullying behavior, the school has implemented several measures. These include an anti-bullying program aimed at raising awareness and prevention, the enforcement of school rules to maintain discipline, and collaboration among school stakeholders such as teachers, staff, and parents. These efforts reflect the school's commitment to creating a safe and supportive environment for all students.

Page 43 of 62 | Total Record : 611

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