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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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The Role of Curators and Liquidators In Solving Problems Insolvent Limited Liability Company Jefri Yuliyanto Waisapi
Eduvest - Journal of Universal Studies Vol. 3 No. 2 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.345 KB) | DOI: 10.59188/eduvest.v3i2.760

Abstract

This study aims to review and analyze the role of curators in insolvency in limited liability companies, as well to review and analyze the role of liquidators in the settlement of assets bankrupt limited liability companies. By using normative legal research methods, which use secondary data based on primary legal sources, secondary legal materials and tertiary legal materials, data collection through literature studies or document studies, as well qualitative analysis. The results showed that the curator's decision in bankruptcy in limited liability company begins in the process of managing and settling bankruptcy assets, starting from the stage management, appointment and appointment qualified curators, settlement bankruptcy assets by the curator, so that from the date bankruptcy statement decision, all executors of the management and settlement of bankruptcy assets are handed over to the curator. After Limited Liability is declared bankrupt, the task of the curator in clearing the assets in Limited Liability is to block assets of a Limited Liability Company. That the role of the liquidator in the settlement assets of a bankrupt limited liability company is that the liquidator has a position in the settlement of the assets of the dissolved company, so that it has the rights, obligations and responsibilities of the liquidator in the settlement of the assets the dissolved limited liability company, the liquidator has responsibility if the liquidation has not ended. The liquidator has a great responsibility from the time dissolution Limited Liability Company to Limited Liability Company legal entity status Limited Liability Company ends
The Effect of Self-Assessment System Justice Taxation, and Distrust of The Fiscus Party To The Act of Tax Evasion By The Taxpayer Rubiatto Biettant; Miftah Syahdila; Charlie Charlie; Fahmi Alvin Maulana
Eduvest - Journal of Universal Studies Vol. 3 No. 2 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.346 KB) | DOI: 10.59188/eduvest.v3i2.761

Abstract

This study aims to examine the effect of the Self Assessment System, Tax Justice, Distrust of Tax Officers on the act of Tax evasion. The independent variables in this study are the Self Assessment System, Tax Justice, and Distrust of tax officials, while the dependent variable is the act of tax evasion. This study uses primary data by distributing questionnaires to taxpayers. 367 questionnaires have been distributed to taxpayers in the KPP Pratama Jakarta Gambir 4 area. The method used in this study is convenience sampling. Data analysis using multiple regression analysis data. The results of this study indicate that the Self Assessment System, Tax Justice has a negative effect on the act of tax evasion, while distrust of tax officials has a positive effect on the act of tax evasion. Based on the results of data analysis and discussions that have been carried out, it can be concluded that the self Assessment System does not have a significant negative effect on tax evasion actions
The Effect of Work Competency, Work Motivation, And Organizational Citizenship Behavior (OCB) On Organizational Commitment and Employee Performance at PT. Bina Ceria Bersama In Surabaya Shientha Noer Iswibiarka Wibowo; I Dewa Ketut Raka Ardiana; Tri Andjarwati
Eduvest - Journal of Universal Studies Vol. 3 No. 2 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.533 KB) | DOI: 10.59188/eduvest.v3i2.765

Abstract

The purpose of this research is to analyze and interpret the influence of work competencies, work motivation, and organizational citizenship behavior on the organizational commitment and performance of employees of PT. Bina Ceria Bersama in Surabaya. The results in the study suggest that 1) Work competency has a significant effect on the organization's commitment to employees of PT. Bina Ceria Bersama in Surabaya. 2) Work motivation has a significant effect on the organization's commitment to the employees of PT. Bina Ceria Bersama in Surabaya. 3) Organizational Citizenship Behavior has a significant effect on the organization's commitment to employees of PT. Bina Ceria Bersama in Surabaya. 4) Work competency has a significant effect on employee performance at PT. Bina Ceria Bersama in Surabaya. 5) Work motivation has no significant effect on employee performance at PT. Bina Ceria Bersama in Surabaya. 6) Organizational Citizenship Behavior has no significant effect on employee performance at PT. Bina Ceria Bersama in Surabaya. 7) The organization's commitment has a significant impact on employee performance at PT. Bina Ceria Bersama in Surabaya
Analysis of Expected Stock Returns in 2020 - 2022 Using Arbitrage Pricing Theory (Study on Stocks Incorporated with The IDX-30 Index on The Indonesia Stock Exchange) Harold Kevin Alfredo
Eduvest - Journal of Universal Studies Vol. 3 No. 3 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i3.777

Abstract

This study aims to determine which IDX-30 member stock issuers have the highest expected return values in 2020, 2021, and 2022, and macroeconomics which have a high influence on the expected returns of IDX-30 member stock issuers in 2020, 2021, and 2022. The population in this study is all stock issuers who are registered as IDX-30 members in 2020, 2021, and 2022, and the stock data taken is the issuer's stock data from 2020, 2021, and 2022. Stock price data and prices The JCI index is taken from the Investing.com website, and data on stock issuers who are members of the IDX-30 2020 – 2022 are taken from the doctorsaham.com website. Bond data is obtained from the KSEI website. Inflation data and USD exchange rate data taken are monthly data from December 2019 – December 2022. Inflation data is taken from the BI.go.id website, and USD exchange data is taken from satudata.kemendag.go.id website. The sample in this study is all members of issuer shares who consistently join as IDX-30 members in 2020, 2021 and 2022. The number of IDX-30 samples in 2020 is 27 issuers of shares, in 2021 there are 26 issuers of shares, and in 2022 there are 26 stock issuers. Calculating expected stock returns using the Arbitrage Pricing Theory, and ranking expected stock returns is done in the Microsoft Excel application, and Linear Regression is used to test the hypothesis in the JASP application
The Impact of Christian Leadership on PT. Indocement Tunggal Prakarsa Tbk Tony Tedjo; Gunawan Simondinata; Aneke Maukar; Harry Ciawi
Eduvest - Journal of Universal Studies Vol. 3 No. 3 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i3.779

Abstract

Leaders play a vital role in a company. The success or failure of a company is greatly influenced by the leadership style adopted in the Company. This research is field research with a qualitative approach. The method used in this study is the method of interviews and observation or observation. Harmony occurred between the Company and the assisted villages around the cement factory of PT Indocement Tunggal Prakarsa Tbk. Palimanan unit, which in the previous era of Leadership did not occur within the scope of the CSR program. The changes that have occurred and can be seen are the increasing relations with the assisted villages within the assisted area of P.T. Indocement Tunggal Prakarsa. Tbk Palimanan unit, and the maximum reactivation of UPS (Waste Management Unit) BUMDes (Village Owned Enterprises) West Palimanan. Combining the Democratic Leadership Style and Christian Leadership is applied to solve existing problems. Success in the era of Christian Leadership in PT Indocement Tunggal Prakarsa Tbk. is inseparable from divine Influence, namely the factor of God's intervention in an individual's life. God's intervention aims to shape the individual into a leader with full capacity by using self, other people, special events, and the individual leader's response to what she is experiencing.
Music as a Tool of Political Activisim in Nigeria: A Case Study of Fela Anikulapo Kuti. Journal Eduvest Augustus Fisher; Sobulo Abdullahi Idowu
Eduvest - Journal of Universal Studies Vol. 3 No. 3 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i3.780

Abstract

Music has been a significant tool of political activism in the world. Music tends to pass emotions, motivate and inspire political consciousness. This study examines the impact of music on political activism in Nigeria using Fela Anikulapo Kuti as a case study. The secondary method of data collection and analysis is adopted to gather information. The study presents that, indeed, music is a relevant tool of political activism. Music has been used to advocate political ideology and improve consciousness. Fela Anikulapo Kuti is an iconic political activist in Nigeria using music as a tool to lead his political activism
Competence of Sunday School Teachers in Carrying Out The Great Commission of Matthew 28:19-20 Through Education in Sunday School Ivo Christiana Siregar
Eduvest - Journal of Universal Studies Vol. 3 No. 3 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i3.724

Abstract

The competence of Sunday school teachers plays an important role in  achieving the  goal of Christian education in Sunday School, namely carrying out the great  commission.   This study aims to explain the competence of Sunday school teachers, education in Sunday schools and the great mandate in education.  This research uses a library method with descriptive qualitative proximity, where researchers try to answer research problems by looking for literature sources related to research problems. The conclusion of this study is that there is a need for competent teachers so that the goal of Christian religious education in Sunday School can be realized.  The way is that the church develops paedagogic competence, personality competence, social competence and professional competence of Sunday school teachers through a continuous set of spiritual development, knowledge and abilities
NF-κB and TNF-α Expressions and Histological Image of White Rat’s, Rattus norvegicus, Ileum With Indomethacine-Induced IBD (Inflammatory Bowel Desease) After Mas Ngur Oyster (Atactodea striata) Extract Therapy Dullah Irwan Latar; Celcius Waranmaselembun; Yuliana Anastasia Ngamel; Abu Samad Serang; Anna Kartika Ngamel
Eduvest - Journal of Universal Studies Vol. 3 No. 3 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i3.763

Abstract

Inflammatory disease in gastric tract called Inflammatory Bowel Disease (IBD), particularly colon, in general, results from the use of non-steroid anti-inflammatory drug, such as indomethacine. The use of natural material, such as mas ngur oyster (Atactodea striata) as traditional medicine has been long known by people in Kei Islands–Southeast Mallucas. This study is aimed at measuring the ability of active compounds of this oyster extract in reducing NF-κB and TNF-α expression and showing the histological image of indomethacine-induced rat ileum with IBD after treatment with mas ngur oyster extract. It used 8-12 week old male rats (Rattus norvegicus) of 150 - 200 g BW. The rats were divided into 3 groups, healthy group, sick group (induced with 15 mg/kg BW of indomethacine), and treatment group (orally induced with indomethacine at a dose of 15 mg/kg BW then treated with mas ngur oyster extract at the dose of 100, 400, 700 mg/kg BW). Indomethacine induction at the dose of 15 mg/kg BW and mas ngur oyster extract therapy were orally administered. NF-κB and TNF-α expressions were measured using immunohistochemicals, and the histological image used Hematoksilin-Eosin staining. Results showed that extract therapy gave significant effect (P<0.05) at the effective dose of 400 mg/kg BW that could reduce 86.421% of NF-κB expression and 60.972% of TNF-α expression in the rat ileum and result in tissue recovery of the IBD rat’s ileum after the therapy.
Malondialdehyde (MDA) Concentration and Histopathological Image of Indomethacine-Induced Wistar Rat,Rattus norvegicus,With Inflammatory Bowel Disease (IBD) After Mas Ngur Oyster (Atactodea striata) Extract Therapy Celcius Waranmaselembun; Agustiana Agustiana; Firlianty Firlianty; Yuliana Anastasia Ngamel; Silvester B. Pratasik
Eduvest - Journal of Universal Studies Vol. 3 No. 3 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i3.764

Abstract

Inflammatory Bowel Disease (IBD) is an inflammatory disease occurring in gastirct tract, particularly colon, that could result from the side effect of anti-inflammatory non-steroid(AINS) drug utilization, such asindomethacine. Mas ngur oysters (Atactodea striata) have long been known by people of Kei-Southeast Mallucas as traditional medicine, but its use in reducing MDA level in rat with IBD has not been studied. This study was aimed at measuring the ability of the bioactive compounds contained in mas ngur oyster powder extract to reduce the MDA level in the ileum of indomethacine-induced rat with IBD and providing the histological image of the ileum after therapized with mas ngur oyster extract. Test animals were 8-12 week old-male rats (Rattus norvegicus) of 150 - 200 g BW. They were separated into 3 groups,healthy, sick (induced with 15 mg/kg BW indomethacine), therapy goups (15 mg/kg BW indomethacine oral induction then treated with mas ngur oyster powder of100, 400, 700 mg/kg BW). Indomethacine induction of 15 mg/kg BWand therapy of mas ngur oyster powder extract were administered orally. MDA level was measured usingThiobarbituric Acid (TBA)test and histological image of the ileum using Hematoxylin-Eosin staining. Results showed that mas ngur extract therapy gave significant effectin MDA level (P<0.05) and difference between the treatments with effective dose of400 mg/kg BW
Impact of Positive Organizational Behavior on Self-Efficacy in Improving The Quality of Work of PT Kareta Sabila Employees Indri Guslina
Eduvest - Journal of Universal Studies Vol. 3 No. 3 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i3.766

Abstract

Positive Organizational Behavior has a wide reach, from the organization's past buried in by business ideology, through the present with urgent needs and emerging opportunities. This qualitative study aims to find out positive organizational behavior on self-efficacy. Positive Organizational Behavior is not just explicit knowledge, skills, and abilities that can only be built through educational and training programs, or even through work experience. Positive Organizational Behavior is also not equivalent to organization-specific tacit knowledge built by managers and employees over time by taking time and immersing themselves in the socialization process to build motivation in improving the quality of employee work. Positive Organizational Behavior also brings new and exciting opportunities above and above that are provided by social relationships and networks across individuals, departments, and organizations. Positive Organizational Behavior has triggered a paradigm shift far from just a negative emphasis on pathology that fills handbooks, dictionaries and classification systems of clinical psychologists. Similarly, Positive organizational behaviour offers organizational behaviour and human resource management researchers and practitioners a new positive perspective, far from the 'gloom and doom' focusing on dysfunctional employees, aggression in the workplace, incompetent leaders, stress and conflict, unethical behaviour, ineffective strategies and counterproductive organizational structures and cultures

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