Tujuan Penelitian ini untuk mengetahui melalui media audiovisual yang memadukan kearifan budaya lokal, anak lebih tertarik pada video dongeng atau dongeng yang diceritakan guru di kelas. Data dalam penelitian ini berupa hasil respon aplikasi media video dongeng yang memadukan kearifan budaya lokal. Observasi ke anak kelas dua MI Asy- Syafi'iyah Klampisan Tejo, Kecamatan Mojoagung, Kabupaten Jombang yang dilaksanakan pada tanggal 9 Januari 2020. Penelitian ini menggunakan analisis data dengan cara observasi dan mendeskripsikan hasil kegiatan secara deskriptif kualitatif dengan menghadirkan dua jenis media, yaitu media audiovisual dan media non visual. Hasil penelitian ini adalah anak-siswi yang berani maju ke depan kelas menyampaikan pesan moral yang terkandung dalam dongeng. Untuk anak seusia mereka sudah cukup bagus mengetahui pesan moral karena pada nantinya mereka menerapkan pesan moral yang sudah mereka tuliskan tadi di kehidupan mereka. Hal ini berdampak positif bagi tumbuh kembang pola pikirnya di masa depan.
This study examines the effect of foreign boards on corporate social responsibility, exploring the issues of two-tier board systems (boards of directors and boards of commissioners). Using data for manufacturing firms listed on the Indonesia Stock Exchange over the sample period of 2017–2019, the results suggest that a foreign board engages more in corporate social responsibility activities. Our key finding remains robust with respect to all foreign board measures (foreign ownership, foreign board members, foreign directors, foreign commissioners, foreign CEO, and foreign chairperson) and to alternative estimation methods, and pass a series of endogeneity checks. We established the causal effect from foreign boards to CSR, supporting institutional theory and contesting agency theory.
The dynamics of predator-prey model with infectious disease in prey and harvesting in predator is studied. Prey is divided into two compartments i.e the susceptible prey and the infected prey. This model has five equilibrium points namely the all population extinction point, the infected prey and predator extinction point, the infected prey extinction point, and the co-existence point. We show that all population extinction point is a saddle point and therefore this condition will never be attained, while the other equilibrium points are conditionally stable. In the end, to support analytical results, the numerical simulations are given by using the fourth-order Runge-Kutta method.
The purpose of this study is to describe the factors that influence budget planning at the State Primary School. This study uses quantitative research methods. The population in this study was the State Primary School in Yogyakarta Province in the amount of 1478 schools, with a sample of 284 schools. The sampling technique used is cluster random sampling. The collection technique uses a questionnaire. Data analysis technique uses Structural Equation Model (SEM) analysis with the help of Lisrel 8.80 Software. The results showed that; (1) there is a significant effect on the variable of school objective, school management, School Work Planning (SWP) and Operational Work Planning (OWP) on budget planning variable, with respectively 0.24, 0.16, 0.18 and 0.37: (2) There is no influence of work involvement variable on budget planning variable; (3) there is a significant effect of school objective variable, school management, and work involvement on OWP, respectively 0.28, 0.32 and 0.22; (4) there is a significant effect of school objective variable, school management, and work involvement on OWP of 0.29, 0.24 and 0.24. The measurement model developed through eleven hypotheses is fit with the data obtained in the field, because it meets the criteria of Goodness of Fit.
This study aims at examining the effect of foreign interest on tax avoidance in Indonesia. The sample of the study consists of the non-financial listed firms in Indonesia Stock Exchange during 2017-2019. There are 911 firm-year observations for the study. The independent variable of the study is foreign interest that consists of foreign ownership, foreign board of commissioners, and foreign board of directors towards tax avoidance in Indonesia. The dependent variable is tax avoidance conducted by non-financial firms. The result of the study shows that that foreign ownership and foreign commissioners have a negative effect on tax avoidance. Therefore, the higher foreign ownership in the ownership structure provides a negative impact on tax avoidance. Foreign ownership pushes management to minimize tax avoidance. Further, the foreign commissioner also negatively affects tax avoidance. Meanwhile, foreign directors have no effect on avoidance in Indonesia. It can be concluded that the foreign parties have a significant effect on tax avoidance, specifically foreign ownership and foreign commissioners. The higher the foreign share ownership and the number of foreign commissioners on the board of commissioners, the lower the tax avoidance practice in Indonesia.
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