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INDONESIA
Eduvest - Journal of Universal Studies
Published by Green Publisher Indonesia
ISSN : 27753735     EISSN : 27753727     DOI : 10.36418
Core Subject : Health, Science, Social, Engineering,
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences
Eduvest - Journal of Universal Studies is a double blind peer-reviewed academic journal and open access to multidiciplinary fields. The journal is published monthly by Green Publisher Indonesia. Eduvest - Journal of Universal Studies provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. This journal publishes research articles multidisciplinary sciences, which includes: Humanities and social sciences, contemporary political science, Educational sciences, religious sciences and philosophy, economics, Engineering sciences, Health sciences, medical sciences, design arts sciences and media. Published articles are from critical and comprehensive research, studies or scientific studies on important and current issues or reviews of scientific books.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,617 Documents
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Affective Commitment as Mediator Variable: Authentic Leadership towards Organizational Learning in Bank X Nanda, Danan Prima; Zamralita, Zamralita; Idulfilastri, Rita Markus
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1730

Abstract

Nowadays, organizations are required to continue to innovate and adapt to challenges that may affect the achievement of business goals. The effort that can be done is to optimize the implementation of Organizational Learning. Organizational Learning cannot be carried out optimally without the role of superiors and employees. Therefore, the role of superiors in implementing Authentic Leadership needs to be considered. But Authentic Leadership is not enough to explain Organizational Learning. The existence of Authentic Leadership has the probability of creating a supportive and open environment so that it has an impact on increasing affective commitment to employees. Based on this explanation, the purpose of this study was to examine the influence of Authentic Leadership on Organizational Learning mediated by Affective Commitment. The sample of this research were employees at Bank X, consumer credit department and 216 subjects were obtained using the Accidental Sampling method. Data processing is done using PROCESS. The results showed that Authentic Leadership had a significant effect on Organizational Learning mediated by Affective Commitment with a BootLLCI value of 0.0041 and a BootULCI value of 0.0892. This type of mediation is Partial Mediation. Based on the results of this research, Organizational Learning can be optimized through the application of Authentic Leaders so that it can encourage the creation of affective commitment so that in the end employees are willing to give their best by developing knowledge or insights that can be used by the organization as a whole.
Analysis of Cascading Effect on Different Tax Period Invoice Crediting Policy Rusdiono, Leander Resadhatu; Rahayu, Ning
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1731

Abstract

Value Added Tax (VAT) is a development of Sales Tax that has a non-cumulative nature, so it avoids the occurrence of tax on tax or cascading effect. Regarding the provisions on input tax crediting as regulated in Article 9 paragraph (2) and paragraph (9) of the VAT Law, input tax credit can be made in the same Tax Period. In practice, there are often conditions that eventually cause Input Tax crediting to be carried out in different Tax Periods. In 2022, the Directorate General of Taxes (DGT) issued a policy on different tax period invoice credits (FP) which is regulated in Regulation of the Director General of Taxes Number PER-03/PJ/2022. This policy regulates the time limit for uploading, which previously did not exist. This upload time limit tends to have a cascading effect. This study aims to further analyze the cascading effect caused by the implementation of the different tax period invoice credit policy as regulated in PER-03/PJ/2022. This study uses a qualitative research method with data analysis techniques conducted through literature studies. The results of this study show that the different tax period invoice credit policy, especially that regulated in Article 18 PER-03/PJ/2022, tends to cause a cascading effect where there are input invoices that cannot be credited.
The Effectiveness of Audio-Based Talking Stick Method in Civics Education to Improve Students' Communication Skills in Grade V Elementary School Al Malik, Achdan Defa; Wulandari, Murfiah Dewi
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1732

Abstract

The purpose of this study was to determine the effectiveness of the Audio Media-Based Talking Stick Method in Civics Learning to Improve the Communication Skills of Grade V Elementary School Students. This research uses a quantitative approach method. To improve the communication of grade V (Five) elementary school students, researchers used the audio media-based talking stick learning method. This research was conducted at SD 02 Bakalrejo with a sample size of 20 students. Researchers get results where there is an increase in the ability to communicate class V (Five) students with the Audio Media-Based Talking Stick learning method can be seen from the results of a significance value that is smaller than the probability value of the Independent Sample T Test test (0.000 <0.05), meaning that there is an average difference in the results of students' communication skills between the Audio Media-based Talking Stick learning method and conventional / ordinary methods. The difference can also be seen from the average value of the control class results of 45.80 and there is an increase seen from the Experiment class of 63.50. So the resulting effectiveness of the Audio Media-Based Talking Stick method in Civics learning provides an increase in communication of grade V (Five) students by 17.7%. It is hoped that the results of this study can be used to help teachers and other researchers in presenting more inclusive and interactive learning.
The Effect of Overtime Work and Work Environment on Employee Performance Through Job Satisfaction at PT Bio Farma (Persero) Ridwan, Mochamad; Priambodo, R. Ervin Agung
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1733

Abstract

This study aims to determine the effect of overtime on employee performance, the effect of work environment on employee performance, the effect of overtime on employee performance mediated by job satisfaction, the effect of work environment on employee performance mediated by job satisfaction, and the effect of job satisfaction on employee performance. This research was conducted at PT Bio Farma (Persero) with a sample size of 237 people. The method used was quantitative with data collection techniques using questionnaires. Statistical testing used SEM PLS (Structural Equation Modeling Partial Least Square) to measure the relationship between variables. The results showed that the work environment and job satisfaction have a direct positive and significant effect on performance. Furthermore, overtime work and the work environment have a positive and significant indirect effect on performance through job satisfaction, while overtime work has a direct negative and nonsignificant effect on employee performance. This research can have good implications for companies and leaders in efforts to improve employee performance by implementing appropriate overtime work policies, maintaining a conducive work environment, and not neglecting job satisfaction as a positive booster for employees.
The Phenomenon of Cyberbullying Behavior among Teenagers in Padang City: Preliminary Study Hannako, Nasuha Yazu; Latifah, Melly; Riany, Yulina Eva
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1735

Abstract

The phenomenon of cyberbullying is still something that continues to be discussed considering that the cases that occur are increasing every year. Currently, cyberbullying cases that occur among adolescents are of particular concern to many communities. It is feared that this can damage the developmental process in adolescents, especially with regard to their self-formation process. In Indonesia, research on cyberbullying has begun to develop, especially in big cities. Therefore, it is important to research the phenomenon of cyberbullying in other regions, one of which is Padang City. It is hoped that there will be a richness of information about the phenomenon of cyberbullying in Indonesia. The results showed that almost ¾ of the respondents knew the phenomenon of cyberbullying and about 22 percent of respondents had committed cyberbullying and less than 20 percent had been victims of cyberbullying. A more comprehensive study as well as interventions from the government and families are suggestions for this study. More research results will be explained in the discussion section.
A Review on IT Strategy Themes of Accounting Firms Aloysius Romein, Ronald; Chudra, Glenny
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1737

Abstract

Currently, the growth of information technology is rapidly evolving alongside the journey of a business entity, as seen in public accounting firms facing demands to effectively utilize technology to enhance efficiency, productivity, and service quality. Identifying several challenges that may arise in the implementation of information technology strategies, including information security issues, investment costs, complex system integration, and organizational cultural challenges, public ac- counting firms are advised to pay attention to specific aspects in designing and implementing information technology strategies, such as selecting appropriate technology, employee training, and periodic performance evaluation, which are also necessary. Thus, by adopting the right information technology strategy, public accounting firms can improve their operational effectiveness, enhance client satisfaction, and strengthen their competitive position in the rapidly changing and competitive market. The IT Balanced Scorecard can serve as an effective framework in creating IT strategies because the distribution of strategies is evenly spread across all parts of the company, enabling the company to develop not only from a financial perspective but also from a non-financial one. The implementation of IT strategies is expected to help accounting firms achieve the goals, vision, and mission of the company and assist companies in implementing or planning IT strategies.
The Influence of Work Ability, Job Training, and Teamwork on Employee Performance at PT. Semen Tonasa, Pangkep Regency Nurhidayah, Elsa Fitri; Rusydi, Muhammad; Anggoro, M. Yusuf Alfian Rendra
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1738

Abstract

This research aims to determine and analyze the influence of work ability on employee performance, job training on employee performance, and teamwork on employee performance at PT. Semen Tonasa Pangkep Regency. The data collection technique used in the research is related to surveys by distributing questionnaires and documentation studies. The sample used in this research was 110 respondents. The data analysis method used is multiple linear regression analysis which is processed with the help of SPSS 24 software. The results of this research show that work ability has a positive and significant effect on employee performance, job training has a positive and significant effect on employee performance, teamwork has a positive and significant effect on employee performance at PT. Semen Tonasa Pangkep Regency.
The Influence of Emotional Intelligence, Work Environment, and Work Culture on Employee Performance at the Office of Investment and Integrated One-Stop Service, Bantaeng Regency Isnawati, Isnawati; Jusriadi, Edi; Muchran, Muchriady
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1739

Abstract

This research aims to find out, analyze and explains the Influence of Emotional Intelligence, Work Environment, and Work Culture on Employee Performance at the Plantation Service Office Capital and One Stop Integrated Services in Bantaeng Regency. Type This research is quantitative research with a sample of 49 respondents using questionnaires as a source of collection data, the analysis used is Multiple Linear Regression Analysis by using the SPSS 24 application. The research results show that, emotional intelligence positive and significant effect on employee performance, the environment Work has a positive and significant influence on employee performance and culture Work has a positive and significant effect on employee performance.
The Shift In The Ecumenical Church Paradigm A Historical Study Of The Shift In The Ecumenical Paradigm In GMIM From 1934 To 2016 Gosal, Riedel Christian
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1740

Abstract

Global changes occur in all aspects of human life. The church as a community in the midst of society is also not spared from the impact of change due to changing times. The Evangelical Church in Minahasa is a church that grows and develops in the midst of Minahasa society which is also experiencing changes. Change gave birth to a new paradigm in the church. The problem is whether the change is a synthesis of the old and new paradigms or really gives birth to a new paradigm? Perhaps even a return to the old ecclesiological order adapted to the current context? GMIM has historically tried to answer its calling in the midst of a changing world. GMIM is the largest church in North Sulawesi that has influenced the development of the region. Ecumenism in the local church is strongly influenced by the ecclesiology set by the church. In this paper, the author uses a qualitative method and uses a historical research approach to dissect changes in the ecumenical paradigm from 1934-2016. The author compares ecumenical theories from several Indonesian and foreign figures and theories about paradigm shifts. The results show that there was a shift in GMIM ecumenical ecclesiology through the discussion of sessions, seminars, discussions among theological experts.
Character Education Practices At Al Azhar Islamic School Bumi Serpong Damai@Metland Risqi, Imamur; Rochmadi, Nur Wahyu; Wiyono, Suko
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1741

Abstract

Character education in schools is very necessary because character education is the core of education itself. Building character, it can't be done tomorrow. Therefore, character-based Character education in schools is very necessary, because character education is the main thing of education. This research was conducted to examine the practice of character education in schools. The purpose of this study is to describe the implementation of character education at Al Azhar BSD@Metland Islamic School in terms of 1) character education objectives; and 2) character education strategies. This research uses case study research method to answer these questions. The researcher acts as the main instrument and collects data by means of observation, in-depth interviews, and documentation. The research data came from the implementation of character education at Al Azhar BSD@Metland Islamic School. To ensure the legality of the data, this research applies triangulation of data sources, theories, and methodologies. The findings of this study imply that overall, the implementation of character education at Al Azhar BSD@Metland Islamic School has been carried out through habituation programs or routine activities applied by the school to its students, including character building activities in the form of teaching and learning activities carried out by educators with competencies in accordance with their fields and carried out regularly and on schedule. The policy implemented to fulfill this goal is to carry out 8 religious policies that have been effectively implemented at Al Azhar BSD@Metland Islamic School.

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