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International Journal of Educational and Life Sciences (IJELS)
Published by MULTITECH PUBLISHER
ISSN : -     EISSN : 30262429     DOI : https://doi.org/10.59890/ijels.v1i2
Core Subject : Religion, Humanities, Health, Education, Social,
Religion Humanities Public Health Social Sciences Other
International Journal of Educational and Life Sciences (IJELS) is an international online multidisciplinary journal published monthly by Multitech Publisher. The aim of IJELS is to publish peer-reviewed review articles, research articles, and short communications in the rapidly developing field of Life Sciences, Education and Physical Education, Economics, health sciences, and engineering that supports human life.
Arjuna Subject : Umum - Umum
Articles 8 Documents
 1 
Search results for , issue "Vol. 2 No. 6 (2024): June 2024" : 8 Documents clear
The Influence of Taxes , Intangible Assets, Exchange Rates on Transfer Pricing in Multinational Manufacturing Companies Registered on the IDX 2019-2022 Intan Febrianti; Alimuddin
International Journal of Educational and Life Sciences Vol. 2 No. 6 (2024): June 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i6.1976

Abstract

The aim of this research is to determine the effect of taxes, intangible assets, Exchange Rate on transfer pricing in multinational manufacturing companies listed on the IDX from 2019-2022. This research is a type of quantitative research, namely using secondary data in the form of financial reports owned by the company. Where the sample was determined using a purposive sampling technique so that a sample of 40 samples was obtained. Data was obtained with the help of the SPSS program. The results of this research show that taxes and exchange rates have a negative effect on transfer pricing, while intangible asset variables have a positive effect on transfer pricing.
The Struggle of Seaking Happiness on me Before You Movie Agatha Tresha Paranginangin; Desri Maria Sumbayak; Fikry Prastya Syaputra
International Journal of Educational and Life Sciences Vol. 2 No. 6 (2024): June 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i6.1985

Abstract

Happiness among people has been something quite familiar but unshaped, it has been difficult for people to feel happy in this era and many has started to wonder what is the real happiness. Do we need to feel the happiness in order to fell alive. This study explores the happiness in human live that consider to be important. This research undertakes the live of a character from a literary art that symbolize the authentic happiness itself. The findings indicate that characterization allow us to observe a character stages of emotions and feelings. findings also showed the three stages of happiness are the major evidence of experiencing True happiness itself and does it do. Findings showed that the happiness played a key role to help people condition and gave them the quality of living. However, research is limited to view extent considering the time allowance for the study, as well as the financial constraints experienced by the researcher. It is recommended to implement the three stages of happiness to give better Quality of living in human life.
Analysis of the Flow of Registration of Bpjs Outpatient Igd Patients to Improve Service Quality at Rsud Bandung Kiwari Dita Khairatin Nisaa; Erix Gunawan
International Journal of Educational and Life Sciences Vol. 2 No. 6 (2024): June 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i6.2006

Abstract

  The number of BPJS patients at Bandung Kiwari Hospital has increased, and this needs to be considered in the quality of service. Often related to payment, the patient has been explained in detail the terms of payment at Bandung Kiwari Hospital but at the end, the patient does not comply with the terms of payment at the hospital this is a factor that becomes an obstacle, and makes the registration service process more delayed. The purpose of this study was to determine how the flow of registration of outpatient BPJS patients in the emergency room improves service quality at Bandung Kiwari Hospital. The research method used is a descriptive analysis method with a quantitative approach with 100 respondents, the majority aged 20-45 years. Primary data was collected through questionnaires, while secondary data through direct observation. The results showed that 84% of respondents agreed with the quality of registration services provided by officers to patients. The research instruments used stationery, mobile phones, and interview guidelines. Based on the Hospital SPO for emergency room registration for BPJS participants, it is explained that the patient must bring an identity card (KTP / KK / BPJS and the identity of the person in charge), but there are still patients/people in charge who forget or do not bring identity at all, besides that the hospital is lacking in conveying information to patients so that there are still patients lacking information for BPJS registration who must register with the BPJS. 
The Impact of Implementing Green Economy on Company Profits in the Long Term at Pt Ace Hardware Indonesia Tbk. Nia Anisyah; Puan Mayzara; Veronica Erva; Maria Yovita R. Pardin
International Journal of Educational and Life Sciences Vol. 2 No. 6 (2024): June 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i6.2024

Abstract

This study analyzes the relationship between the application of green economy concepts, financial performance, and employee responses to sustainability issues at PT Ace Hardware Indonesia Tbk. Through data analysis from financial reports, profit and loss reports, cash flow reports, as well as employee survey results, the findings show that there is a significant link between sustainable business practices and positive employee responses to sustainability issues. Moreover, economic equality reaching 48% among employees reflects the company's commitment to social inclusivity and equality in the workplace. From this analysis, it appears that the application of the green economy concept has the potential to increase company profitability and competitiveness in the long term. Based on these findings, several suggestions are provided to optimize the implementation of the green economy concept, including increasing employee awareness, developing broader environmental policies, and investing in green technology. Implementation of these suggestions is expected to strengthen PT Ace Hardware Indonesia Tbk's position as a sustainable company and increase its profitability, while also having a positive impact on the environment and society as a whole.
The Influence of Taxes , Intangible Assets, Exchange Rates on Transfer Pricing in Multinational Manufacturing Companies Registered on the IDX 2019-2022 Intan Febrianti; Alimuddin
International Journal of Educational and Life Sciences Vol. 2 No. 6 (2024): June 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i6.2071

Abstract

This research aims to determine the factors influencing transfer practices in multinational manufacturing companies listed on the Indonesian Stock Exchange in 2019-2022. In this research, the factor used is the bonus mechanism intangible asset tax. This research is quantitative research with secondary data in the form of the company's annual financial reports. The sample was selected using a purposive sampling technique and 40 sample data were obtained. The data analysis technique was using multiple linear analysis with the SPSS 23 program The research results show that intangible assets have a positive effect on transfer pricing, while tax variables have a negative impact on transfer pricing
The Influence of Science, Technology, and Society Learning Model on Higher Order Thinking Skills in Grade IV Science Lessons Sherlin Norma Azzahra; Apri Kartika H.S; Dian Nur Antika Eky
International Journal of Educational and Life Sciences Vol. 2 No. 6 (2024): June 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i6.2075

Abstract

This study was conducted to examine the effect of the Science, Technology, and Society (STS) learning model on Higher Order Thinking Skills in science lessons in grade IV. This study uses a quantitative approach with a type of quasi experimental research that uses a pre-test and post-test research design. The sampling technique used a probability sampling technique. The sample in this study was 17 students from grade IV at SDN 02 Nambangan Kidul Madiun. The data collection technique is using a test. The results of the data analysis show a significant difference upward as indicated by the mean of the two tests that have been conducted. The average or mean produced in the pre-test is 81.76 and the mean in the post-test is 91.18. The conclusion is Science, Technology and Society learning model influences on the Higher Order Thinking Skills (HOTS) of Science Lessons in Grade IV.
Financial and Management Challenges Affecting Educational Performance in Basic Schools Tatsi, samuel; Afful , Kingsley; Adokoh, Emmanuel; Yeng, Enock
International Journal of Educational and Life Sciences Vol. 2 No. 6 (2024): June 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i6.2100

Abstract

The study investigated the management challenges encountered by Basic School Heads in the Lambussie District. Drawing on the transformational leadership theory, the study utilized a pragmatist research philosophy, and the mixed methods approach. A concurrent triangulation mixed methods design was implemented, involving both closed-ended questionnaires and semi-structured interviews with 77 headteachers selected through census sampling. To ensure the reliability of the findings, the Cronbach Alpha coefficient was calculated for the research instrument, yielding a satisfactory value of 0.83. Additionally, trustworthiness was upheld through various measures, including credibility, dependability, confirmability, and transferability. Data analysis was conducted using a combination of statistical measures such as frequency, percentages, mean, mean of means, and standard deviation, as well as thematic analysis for qualitative data. The findings of the study unveiled a myriad of challenges faced by Basic School Heads, particularly in addressing financial constraints, and mitigating the impact of these challenges on educational performance. Recommendations for the Lanbuisse District Educational Directorate include encouraging advocacy efforts are needed to secure increased funding and resource allocation for basic schools, along with transparent financial management systems and exploring alternative funding sources. Furthermore, investments in teacher support, curriculum alignment, and creating a supportive learning environment are essential to mitigate the impact of management challenges on educational performance.
The Influence of the Creative Problem Solving Learning Model Using Inductive Learning Strategies on the Transaction Administration Learning Outcomes of Class XII Online Business and Marketing Students at SMK Negeri 1 Medan Academic Year 2023/2024 Wulan Natasha Simanjuntak; Lenti Susanna Saragih
International Journal of Educational and Life Sciences Vol. 2 No. 6 (2024): June 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i6.2119

Abstract

This study aims to determine the influence of the Creative Problem Solving learning model with inductive learning strategies on the learning outcomes of transaction administration students in grade XII of Online Business and Marketing SMK Negeri 1 Medan for the 2023/2024 Academic Year. The type of research used is semi-experimental research. The experimental design used was One Group pretest-posttest design with a sample of 64 students. Data collection through learning outcome tests. The collected data was analyzed using descriptive statistical analysis and inferential statistical analysis. The result of this study is that there is a significant influence on the application of the Creative Problem Solving learning model with inductive learning strategies on the learning outcomes of transaction administration for grade XII students of Online Business and Marketing SMK Negeri 1 Medan for the 2023/2024 Academic Year with a confidence level of 95%. It is calculated with at-value of 2.886 > t. table 1.657. Where this has a significant effect, namely on the material of the sales report results. Based on this, the learning outcomes of students in the subject of Transaction Administration for Class XII students of Online Business and Marketing of SMK Negeri 1 Medan

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