Jurnal Scientia
Scientific Journal is a publication by Sean Institute, which is devoted to the field of education with the topic of Learning Effectiveness studies, Analysis of Learning Influences, Application of Learning Models and the development of instructional media; we also invite the teachers, researchers, and students to send the writings. issued two within one year, namely until February and August.
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MANAGEMENT STRATEGY OF ACEH GOVERNMENT SCHOLARSHIP PROGRAM IN BPSDM ACEH PROVINCE
DM Ismi Rizkiah;
Tjahjo Suprayogo;
Wangsih Wangsih;
Dahlawi Dahlawi
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
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DOI: 10.58471/scientia.v12i03.1508
The Government of Aceh has invested in human resource development through the Human Resources Development Agency as the agency that has responsiblity for managing The Government of Aceh scholarships. Based on Aceh Governor Regulation Number 28 of 2019 about Aceh Government Scholarships, the scholarship aims to increase the capacity of reliable human resources in order to support the implementation of development in Aceh. During this program there were problems encountered such as the lack of optimal management process by the management and there is no such thing like a long-term Grand Design for the human development of Aceh. It needs to be followed up in achieving the goals that have been set on human development in Aceh. This study aims to analyze the management of Aceh Government scholarships managed by BPSDM Aceh and strategies carried out by BPSDM in managing scholarships. The research method used in this research is descriptive qualitative. The analysis tools used is SOAR analysis by doing a combination of matrices. Based on the results of SOAR analysis, there are 8 (eight) alternative strategies, such as providing scholarships in accordance with regional needs and right on target, making tracer studies for alumni, conducting periodic evaluations related to scholarship targets, making need assessments according to regional needs in distributing scholarships, developing human resources for scholarship management, improving scholarship management, providing opportunities to continue education and establishing cooperation with educational institutions at home and abroad in distributing scholarships. BPSDM is expected to improve the management of data on education needs for human resources to support Aceh development programs by making a Grand Design of Aceh human resources development so that the opportunities given to prospective scholarship recipients are in accordance with the needs and making tracer studies to find out alumni who have contributed to development in Aceh.
THREE MAIN PROBLEMS IN THE IMPLEMENTATION OF NATIONAL HEALTH INSURANCE CAUSE A DEFICIT OF SOLUTIONS THAT NEED TO BE DONE IMMEDIATELY
Ellen Manik
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute
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DOI: 10.58471/scientia.v12i03.1509
National Health Insurance (JKN) is part of the National Social Security System (SJSN) organized by the Social Security Organizing Agency (BPJS) Health through a compulsory social health insurance mechanism. Every JKN participant has the right to obtain comprehensive health services that are tiered, effective, and efficient by applying the principles of quality control and cost control based on medical indications. The deficit in Health Social Security funds or BPJS Kesehatan is a mismatch between the suboptimal income sourced from participant contributions and the large burden of health insurance that needs to be borne. However, in this situation, there are still several main problems in implementing national health insurance that cause deficits that must be done immediately. The author formulates the problem in this study: How is the government's solution to the deficit of the National Health Insurance Fund. The research method used by the author in this study is Normative Juridical. Conclusion It is necessary to establish a strong mechanism to make participants pay contributions continuously. This can be done by making arrangements to use BPJS for public services. If someone does not actively pay their BPJS, they cannot enjoy public facilities provided by the government. Then, the next solution is to increase the supervision team to oversee the performance of hospitals that provide BPJS services.
THE INFLUENCE OF PARENTAL SUPERVISION ON CHILDREN'S ASSOCIATION IN SMA X
Michellia Michellia
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
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DOI: 10.58471/scientia.v12i03.1510
Man cannot live alone. Likewise with children who attend High School X. They have to hang out to find their friends during school days. Not free from responsibility, parents must alpervise their children so that their association leads to the good not the bad. The author wants to research about parental supervision of children's associations. Do parents influence the association of a child. The formula technique that the author will use to respondents for this study is to use the Guttman Scale formula/technique. The Guttman scale technique provides only two answer choices, “yes” and “no”, so respondents' answers look more concrete. After being studied, it turns out that the influence of parental supervision greatly affects the way children get along at SMA X. The author has researched by distributing questionnaires to 30 children at SMA X who are suspected of having bad associations. After the author researched, it was proven that all the questions that the author spread were influential. Which means that it is true that parental supervision affects the way children get along. Children who lack parental attention cause their association to be bad. From parenting, communication, and learning patterns provided by parents. From this study, it can be concluded that parental supervision has an influence on children's associations. Parents have an important role in supervising and nurturing their children, so as not to fall into bad associations.
EMPOWERMENT OF STATE CIVIL APPARATUS AT THE OFFICE OF THE STATE CIVIL SERVICE AGENCY REGIONAL IX JAYAPURA
Terianus L. Safkaur
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
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This study aims to analyze the empowerment of civil servants at the BKN Regional IX Jayapura office and to identify obstacles to the empowerment of civil servants at the BKN Regional IX Jayapura office. This research uses qualitative methods. Key informants and informants in this study were carried out to the Head of Field, Section Head and several other employees. Data collection techniques are carried out through documentation and interviews/interviews. The results of the study, including 4 indicators that became a reference for research, namely apparatus knowledge, that apparatus knowledge is different because everyone must have differences in any aspect (for example patterns of thought and opinion) but in the office for civil servants who want to continue their study will be given the authority to increase the knowledge, performance and quality of the employees themselves, with a note that the costs are borne by the office not from the office. Apparatus skills, a skill of an ASN is indeed needed, so that employees can complete tasks quickly and well, so it is important for an ASN to attend a training or training, because with the training or training, the work can run as desired. However, in the office only a few employees have attended training or training. Attitudes of Apparatus Towards Their Duties, Attitude of Apparatus towards Their Duties Has Followed the Existing Tupoksi, therefore almost every employee who participates in training is adjusted to their respective tupoksinya because then knowledge of their tupoksinya increases and their attitude and quality of work are better than before.
CASE STUDY OF PERTAMINA SUBHOLDING ESTABLISHMENT: RESTRUCTURING MULTI-BUSINESS COMPANY TO SUPPORT CORPORATE STRATEGY
Alicia Irzanova
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
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DOI: 10.58471/scientia.v12i03.1512
The case study in June is related to the establishment of oil and gas subholding carried out by Pertamina in 2021. Pertamina has a vision to become a worldclass energy company and aspirations to reach a market value of 100 billion USD. The oil and gas business is very competitive. As the business grows and shareholders' aspirations to increase Pertamina's size, Pertamina's business becomes more complex. Pertamina restructured its business to be simpler by forming subholdings. This journal will analyze Pertamina's subholding formation strategy, including what challenges Pertamina faces, how the formation of subholding can be a solution to these challenges and how Pertamina ensures that the subholding formation strategy can have a positive impact on it. This research is quantitative and explanatory. To answer this question, researchers interviewed officials at Pertamina, made observations and studied Pertamina documents such as RJPP, RKAP, Annual Report and others. The results of the interview and observations were then analyzed for suitability. From the analysis results, it can be concluded that Pertamina took steps to change its structure from functional to multidivisional to support its strategy and face the challenges of its business complications. This structure supports Pertamina's business because it provides an opportunity to optimize synergies between subsidiaries to provide maximum value. Pertamina formulates its corporate parenting methods in various forms of direction and supervision to ensure that the strategy has a positive impact. This restructuring trend occurs in various businesses both in Indonesia and abroad. In 2023, multinational technology company Alibaba will also restructure. Domestically, the Ministry of SOEs is currently actively restructuring SOEs. Pertamina's process and strategic choices in this study can be a reference for companies that will carry out restructuring.
STRATEGY TO IMPROVE VILLAGE ECONOMY THROUGH SENTUL NGAHIJI BUMDES BY SENTUL VILLAGE GOVERNMENT
Iwan Dermawan Hanafi Gulo;
Meltarini Meltarini;
Baharuddin Thahir
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
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DOI: 10.58471/scientia.v12i03.1513
BUMDes Sentul Ngahiji is one of the Village-Owned Enterprises owned by Sentul Village and has the potential to contribute income to the village because of its strategic position. This study aims to determine the strategy to improve the village economy through BUMDES Sentul Ngahiji by the Sentul Village Government and the supporting and inhibiting factors to improve the village economy through BUMDES Sentul Ngahiji. The phenomenon that occurs is that BUMDes administrators have yet to be active in carrying out their main duties and functions according to applicable regulations. The research method used is a qualitative descriptive with data collection techniques through observation, interviews and documentation. In this study the author used ASOCA Analysis Method. The research results show that the management of Sentul Ngahiji BUMDes is less than optimal because the operational implementing human resources have yet to be given a decree so that the main tasks and functions are less than optimal in terms of accountability. For this reason, it is necessary to elect or recruit new BUMDes management. To realize effectiveness and openness in the management of BUMDes.
THE EFFECT OF TRANSFER PRICING AND SALES GROWTH ON TAX AVOIDANCE (EMPIRICAL STUDY OF TRADING COMPANIES LISTED ON THE IDX IN 2016-2021)
Alya Salsabila
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute
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This thesis discusses the effect of transfer pricing and sales growth on tax avoidance (an empirical study of trading companies listed on the IDX in 2016-2021). Tax is the main source of income for a country so that taxpayers must pay taxes in an orderly manner. For companies that have to pay taxes, taxes can reduce the profits that companies get, while the government has a desire to increase tax revenues as state revenue. Thus, this raises a tendency for taxpayers to minimize the overall tax payment through tax avoidance practices. The object of this research is a trading company listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The research results can be used as a reference in calculating and paying taxes so that tax avoidance does not occur by looking at transfer pricing, sales growth, leverage and company profitability.
IMPROVING THE QUALITY OF EDUCATION AND PROFESSIONALISM OF TEACHERS THROUGH LESSON STUDY
Fatikhatun Najikhah;
Wawan Shokib Rondli;
Haryati Haryati;
Dewi Astuti;
Suningsih Suningsih
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute
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DOI: 10.58471/scientia.v12i03.1520
This journal article will discuss Lesson Study as a gateway to improving the quality of education and teacher professionalism. Through a literature review and case studies, this article will discuss the concept of Lesson Study, how it is implemented in improving the quality of education and teacher professionalism, and the challenges and opportunities faced in implementing Lesson Study in Indonesia. The research method used in this journal article is a qualitative method with a library research approach. A literature study is carried out by searching for articles and books relevant to Lesson Study as a gateway to improving the quality of education and teacher professionalism. Searches were made through Google Scholar, ProQuest, and EBSCO search engines. Based on the discussion above, it can be concluded that Lesson Study is an alternative to developing the teaching profession through collaborative and sustainable activities. The principle of collaboration will facilitate teachers to build an effective and efficient learning community. In contrast, the sustainability principle will provide teachers opportunities to become a lifelong learning community. Implementing LS on an ongoing basis will help teachers develop professional competence and accelerate education quality improvement.
ANALYSIS OF ESG DISCLOSURE & CHARACTERISTICS CORPORATE GOVERNANCE ON IDIOSYNCRATIC RISK WITH BUSY BOARD AS A MODERATION VARIABLE YEAR 2015 – 2021
Windy Bellastrin Agus;
Cynthia Afriani Utama
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
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One of the aspect of sustainability lies in the implementation of ESG activities that is done by companies, as well as how they disclose this information to public. Market index that is fluctuative would create a poor information ecosystem and could increase idiosyncratic risk. A good information ecosystem is determined by the characteristic of their corporate governance. There are only little amount of research regarding this subjects. This study aims to analyze the effect of disclosing ESG activities and the characteristics of corporate governance on idiosyncratic risks for public companies in Indonesia. The research used secondary data, consisting of public companies that are listed in IDX website from 2015 – 2021. Idiosyncratic risk is measured using the Fama-French Three Factor Model. ESG disclosure is measured using the ESG score, obtained from the Thomson Reuter website. Using purposive sampling as the sampling method and the analytical method used is multiple regression with panel data. This study found that there was no significant effect of ESG disclosure on idiosyncratic risk. There is a significant negative effect of the size of the Board of Commissioners on idiosyncratic risk and there is a significant negative effect of Gender Diversity on idiosyncratic risk. Then, there is no significant effect of the busy board as a moderating variable on the relationship between ESG Disclosure and idiosyncratic risk. This research could contribute to managers and investors, as well as provide theoretical benefits.
JURIDICAL REVIEW OF THE PROTECTION OF THE RIGHTS OF CONCURRENT CREDITORS IN THE OCCURRENCE OF BANKRUPTCY OF COOPERATIVE LEGAL ENTITIES
Jodan Juliano
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
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DOI: 10.58471/scientia.v12i03.1522
In its implementation, cooperatives still maintain business units that tend to cause losses, so to cover these losses cooperatives use capital from loans from banking institutions, non-banks and cooperative members. The loan capital gives rise to the rights and obligations for the cooperative to return the principal and interest from the loan capital. If the cooperative cannot repay it creates debt for the cooperative and the cooperative can be filed for bankruptcy by its creditors. In writing this law there are 2 (two) problems discussed, namely how The position of cooperative members in the occurrence of bankruptcy in cooperative legal entities is reviewed from Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (PKPU) and what are the legal consequences for cooperatives that are declared bankrupt by the Court. The research method used is the juridical-normative method using the library method, namely the sources of applicable laws and regulations, books, journals, magazines and the internet. The position of cooperative members in the occurrence of bankruptcy in cooperative legal entities in terms of Law Number 37 of 2004 concerning Bankruptcy and PKPU is as concurrent creditors because cooperative members still have receivables in the form of principal savings and mandatory savings in the cooperative. Cooperative members will receive a distribution if all the obligations of the cooperative to all creditors have been fulfilled. Cooperative members are creditors who are included in the concurrent creditors who get the last share of the bankruptcy estate. The members of the cooperative in getting the distribution of the remaining bankrupt assets only wait for the remaining bankrupt assets. The legal consequence of a cooperative that is declared bankrupt is that all assets of the Debtor at the time of the bankruptcy declaration decision are made and everything obtained during the bankruptcy and the cooperative loses the right to manage and control their assets from the day the judge declares bankruptcy, because it is related to the management and control of their assets. the settlement of the cooperative's assets is transferred to the curator.