The research aims to describe and analyze the implementation of multicultural values in SD Global Inbyra School (GIS) and SD Pelita Harapan Bangsa (PHB).The research method used is the naturalistic inquiry case study approach. Retrieval of data using observations, interviews, and documentation. The validity of the data is done by confirming the results of observations, interviews, documentation. Data credibility testing is done by extending observations, increasing persistence, triangulation of data, member checks, and references. Data analysis uses the interactive model of Miles Huberman.The results showed that the implementation of multicultural values in GIS and PHB as follows 1) was carried out in an integrated manner through intracuricular and extracurricular activities; 2) The role is very dominant shown by the principal, teachers, and students have the same understanding and positive influence in the development of multicultural values as an effort to build the character of students. The differences are (1) in SD GIS: (a) the application of English as the language of instruction makes students familiar with the term English in relation to the use of technology; confident in interacting with strangers / foreigners; (b) implementation of multicultural values through character building subjects; (c) the existence of a dual curriculum program, namely the integration and integration of national and international curricula (cambridge) that balances student potential, opportunities, ethnic background, religious beliefs and ideals to create individuals to socialize with different cultures.
Penelitian ini merupakan penelitian ex post facto yang dilakukan pada BRI Cabang Sleman. Penelitian ini bertujuan untuk: 1) mengetahui Pengaruh Persepsi Nasabah tentang Tingkat Suku Bunga terhadap Minat Menabung Nasabah, 2) mengetahui Pengaruh Persepsi Nasabah tentang Promosi terhadap Minat Menabung Nasabah, 3) mengetahui Pengaruh Persepsi Nasabah tentang Kualitas Pelayanan terhadap Minat Menabung Nasabah dan 4) mengetahui Pengaruh Persepsi Nasabah tentang Tingkat Suku Bunga, Promosi dan Kualitas Pelayanan terhadap Minat Menabung Nasabah di BRI Cabang Sleman. Populasi dalam penelitian ini adalah seluruh nasabah penyimpan di BRI Cabang Sleman sedangkan sampel yang digunakan sebanyak 100 responden dengan teknik pengambilan sampel menggunakan metode random. Teknik pengumpulan data yang digunakan yaitu menggunakan kuisioner sedangkan teknik analisis data menggunakan analisis regresi linier berganda, uji prasyarat (uji normalitas, uji multikolinieritas, uji linearitas) dan uji statistik (uji t, uji F dan koefisien determinasi). Hasil dari penelitian ini menunjukkan bahwa uji normalitas dengan Kolmogorov-Smirnov Test secara keseluruhan distribusi data bersifat normal. Untuk uji multikolinieritas diperoleh nilai tolerance lebih dari 0,1 dan VIF kurang dari 10 sehingga model regresi tidak ada masalah multikolinearitas. Dari analisis regresi diperoleh hasil: 1)Persepsi Nasabah tentang Tingkat Suku Bunga berpengaruh positif dan signifikan terhadap Minat Menabung Nasabah dengan nilai korelasi sebesar 0,406 dan t-hitung sebesar 4,394; 2)Persepsi Nasabah tentang Promosi berpengaruh positif dan signifikan terhadap Minat Menabung Nasabah dengan hasil nilai korelasi sebesar 0,571dan t-hitung sebesar 6,892; 3)Persepsi Nasabah tentang Kualitas Pelayanan berpengaruh positif dan signifikan terhadap Minat Menabung Nasabah dengan nilai korelasi 0,503 dan t-hitung 5,755; 4) secara keseluruhan Persepsi Nasabah tentang Tingkat Suku Bunga, Promosi dan Kualitas Pelayanan berpengaruh positif dan signifikan terhadap Minat Menabung Nasabah di BRI Cabang Sleman dengan F-hitung sebesar 26,374 dan R square sebesar 0,452 yang artinya variabel dependen dapat dijelaskan oleh variabel independen sebesar 45,2 % sedangkan sisanya sebesar 54,8 % dijelaskan oleh variabel lain diluar model regresi. Kata kunci: Persepsi Nasabah, Tingkat Suku Bunga, Promosi, Kualitas Pelayanan, Minat Menabung
This study aims to see the condition of companies in the consumer goods industry sector before the pandemic and during the pandemic using indicators such as Current Ratio, Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin ( NPM) and company size against firm value. In the period before and during the Covid-19 PandemicThe method used in this research is quantitative method using secondary data from the company's financial statements for the first quarter until third quarter of 2019 and 2020 using regression method and different test Paired Sample t Test. . The results of this study indicate that (1) the Current Ratio before the Covid-19 pandemic had a significant negative effect on firm value, while Current The ratio during the Covid-19 pandemic did not have a significant effect on the firm value variable, (2) the Debt to Equity Ratio before the Covid-19 pandemic had a significant negative effect on the firm value variable, while the Debt to Equity Ratio during the Covid-19 pandemic had no significant effect on company value, (3) Return on Assets before and during the Covid-19 pandemic did not have a significant effect on the firm value variable, (4) Return on Equity before and during the Covid-19 pandemic had no significant effect on firm value, (5) Net Profit margin has a significant negative effect on firm value before and during pandemi Covid-19, and (6) company size has a significant positive effect on company value before and during the Covid-19 pandemic.
Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance on Tax Avoidance with Institutional Ownership as a Moderating Variable. This study uses a sample of non-banking and financial companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The analysis in this study uses the common effect method. The results of this study indicate that corporate risk does not significantly influence tax avoidance, but with institutional ownership as a moderating variable, corporate risk has a significant effect on corporate tax avoidance. Corporate governance as measured by institutional ownership, board of commissioners and audit quality has a significant effect on tax company avoidance.Tax avoidance yang diukur berdasarkan Earning Tax Rate (ETR) dianggap mampu menggambarkan aktivitas nyata dari tax avoidance yang dilakukan oleh perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Corporation Risk dan Good Corporate Governance Terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variable pemoderasi. Penelitian ini menggunakan sampel perusahaan non perbankan dan keuangan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2016. Analisis dalam penelitian ini menggunakan metode common effect. Hasil dari penelitian ini menunjukkan bahwa corporate risk tidak berpengaruh secara signifikan terhadap tax avoidance, namun dengan kepemilikan institusional sebagai variabel pemoderasi, corporate risk berpengaruh signifikan terhadap tax avoidance perusahaan.Corporate governance yang diukur dengan kepemilikan institusional, dewan komisaris dan kualitas audit berpengaruh signifikan terhadap tax avoidance perusahaan.
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