The Influence of Human Resources and Investment on Regional Original Income

According to this research, human capital and investment have a significant impact on local revenue in the Regency/City of Bangka Belitung. Purposive sampling is the method used to select the samples. In 2018-2019, the province of Bangka Belitung has six regions and cities. Model path analysis is used to gather data. Path analysis, normality test, multicollinearity test, multiple linear regression test, F test, R determination test, and t-test are some of the analytical tools used in this study. SPSS 22.0 was then used to analyze the data. Results from an investigation found that human resources had a significant impact on local revenue in Bangka Belitung Province's districts and cities. Investment in Bangka Belitung's districts and cities has a significant impact on local revenue, according to the study.

Feasibility Study Fishing Tour Project in Dongkal Village, East Pondok Jagung, North Serpong, South Tangerang City, Banten

The purpose of writing a feasibility study paper on fishing tourism business is to assist the village government in realizing increased economic growth for the community around village. The author also wants to carry out several feasibility measurements in a project development by analyzing, viewing and measuring several measurement indicators using the Net Present Value method, Internal Return Rate, Cost Benefit Ratio, Return on Investment, and Return on Investment Period. Based on the results of the analysis of the financial feasibility test with this method, the authors use a loan interest rate of 11% per year to operate. From the calculation results obtained a positive number of Net Present Value of Rp. 493,276 million, the value of the Internal Rate of Return 12.1388% > 11% (Interest Rate), the value of the Cost Benefit Ratio 1.5165 > 1, with a payback period of 3.0825 years < 5 years (Bank loan repayment period).

Environmental Learning in Mangunan Experimental Primary School in Responding to the Covid-19 Pandemic in Indonesia

This article is a result of qualitative research. The investigation was conducted in the Experimental Elementary School of Mangunan, Yogyakarta, Indonesia, before and during the covid-19 pandemic by literature study, observation, and interview methods. The research focuses on exploring Y. B. Mangunwijaya's educational perspective concerning John Dewey's thought on environmental learning. Furthermore, observations and interviews focused on tracing how the environmental learning process was carried out before and during the pandemic. Three main findings could be identified. First, the School conducted environment learning before the covid-19 pandemic twice a week. During the pandemic, environmental learning activities were carried out in each student's home. Second, ecological learning becomes a project that brings together faith communication, language, natural sciences, social sciences, and mathematics. Third, learning becomes an effective means of intensive communication between teachers, students, and parents during the covid-19 pandemic. This research provides alternative ideas and its implementation of learning with an ecological vision in Indonesian society during the pandemic.

Postmodern Philosophy as a Form of Human Reaction to Legal Positivism Concerning the Criminal Justice System in Indonesia

The study of Philosophy of Law is developing rapidly from time to time as we know that there are many schools of Philosophy of Law that are believed and used in a particular place, time, and adherents. Philosophy of Law, nowadays a school growing very fast is Postmodern Philosophy of Law. The postmodern flow of legal philosophy as a reaction to the flow of Positivism Legal Philosophy. Postmodernism's thinking about law is that legal truth is not particular, absolute, and objective, but relative, plural, consensual. This thinking often raises the pros and cons among experts. Therefore, this study tries to increase the flow of postmodern philosophy as a form of human reaction to legal positivism concerning the criminal justice system in Indonesia. This study uses a qualitative approach with a literature review method. The results of the study indicate that the criminal law system in Indonesia is unable to accommodate the purpose of the law, namely justice, because the criminal law system in Indonesia always considers justice based on the fulfilment of written law in which everyone applies a rule of law that is ultimately the same. Therefore, the author expresses Postmodern Philosophy as a creative legal justice breakthrough that is heterogeneous or combines various elements in everyday human life such as social, legal, cultural, psychological, political, educational, etc.

Halal Lifestyle, Profitability, Size, Affects CSR as a Learning Process in Tawhidi Epistemology

The purpose of this research is to know Influence Halal Lifestyle, Profitability, Size of the Corporate Social Responsibility based Tawhidi Epistemology Approach. The method used in this research is quantitative research with descriptive data analysis techniques and secondary data. Secondary data is the result of panel analysis. The results of the study are from the results of panel data selected is the Random Effect Model with Eviews 9 software. From these results, it can be concluded that Halal Lifestyle has a significant effect on Corporate Social Responsibility, Profitability has a significant effect on Corporate Social Responsibility, and Company Size has a significant effect on Corporate Social Responsibility. Model Tawhidi string of relations based on the approach of the Qur'an and as-Sunnah with the suratic done in the form of interaction, integration and evolution (IIE), which makes a reciprocal relationship (circular causation) between the issues and make the flow of knowledge on the issues discussed in this study. In accordance with the objectives of sharia is to determine the effect of each variable against another thoroughly and proportionate, so that the learning process variable to one another are interconnected strong and being great, it can improve human welfare or as a function of welfare social good for the company, society, employees, government and investors.

Literature Review of Antecedents of Corporate Tax Avoidance in Indonesia

Taxes are critical for the country's development because they generate revenue used to expand the Indonesian economy. The Corona Virus outbreak has shocked the public during the government's campaign to raise public awareness about the importance of paying taxes. Despite the Covid-19 pandemic, the company continues to pay taxes and thus avoids spending taxes. The purpose of this study is to examine the factors that may influence tax evasion by Indonesian manufacturing firms. This study employs qualitative research in conjunction with a literature review or a method of literature review. The researchers identified and analyzed 18 peer-reviewed journal articles over three years (2019-2021). According to the research findings, firm size, leverage, committee composition, and audit quality all have a significant positive effect on tax avoidance. Because researchers consider businesses to be taxpayers, it's natural that if the objective is to maximize profits, this tax avoidance action will become more aggressive during the pandemic.

The Effect of Human Capital and Organizational Learning on Performance Mediated by Organizational Competency

The purpose of this research is to analyze the effect of human capital and organizational learning on company performance which is mediated by organizational competence. This research uses quantitative research with descriptive analysis approach. The population in this study were 75 respondents, each of whom worked for 3 MSMEs in the city of Jakarta. The sampling technique used is a saturated sample. The types of data in this study are primary data and secondary data. Data collection techniques using observation techniques, in-depth interviews and questionnaires. The analysis technique is carried out with two main parts, namely the measurement model and the structural model. Based on the results of research data analysis, it can be concluded that: 1) Human Capital has a positive and significant effect on organizational competency with a t-statistic value of 5.176; 2) Organizational Learning has a positive and significant effect on organizational competency with a t-statistic value of 4.786; 3) Human Capital has a positive and significant effect on Company Performance mediated by organizational competence with a t-statistic value of 5.387; 4) Organizational Learning has a positive and significant effect on Company Performance mediated by organizational competence with a t-statistic value of 3.175; and 5) Organizational Competency does not directly affect the Company's Performance with a t-statistic value of 1.571.

Analysis of the Development of Islamic Education Policy Through History in Indonesia

The process of forming and developing an Islamic community in Indonesia first went through various contacts, including buying and selling contracts, marriage contacts and direct da'wah contacts, both individually and collectively. From these various kinds of contacts, the process of Islamic education and teaching takes place, although in a simple scope. The process of developing Islamic education policies can then be seen through history based on the implementation of Islamic education policies that previous communities have carried out. This research was conducted using a qualitative approach with secondary data. The study results show that there are differences in curriculum and goals in Islamic education at each time. This is because the community's needs at these times are different from each other to produce different Islamic education policies.

The Importance of Absorption Capacity and Innovation in Improving Company Performance

The purpose of this research is to analyze the importance of absorption capacity and innovation in improving company performance. The research method used in this study is a quantitative method with a descriptive analysis approach. The research population is all manufacturing companies which are included in the theoretical domain and listed on the Indonesia Stock Exchange. In this study, ten manufacturing companies listed on the Indonesia Stock Exchange were selected. For the company's performance variable, the Return on Assets (ROA) indicator is used. The type of data used in this study is secondary data. The analysis technique in this study is the outer model (convergent validity, discriminant validity and composite reliability). Based on the data and research results, it can be concluded that: 1) Absorption Capacity has an effect on Company Performance with a positive and significant influence on company performance which is indicated by the original sample estimate value of 0.922 and the T-statistic value of 11.777 which is greater than the t-value. table (1.96); and 2) Company innovation has no effect on Company Performance with the original sample estimate value of -0.23 and the T-statistic value of 0.297 which is smaller than the t-table value (1.96).

Correlation Between the Set of Knowledge, Perception, Attitude, and Motivation with the Fire Risk Control Behaviour

A fire accident may happen at anytime and anywhere. Such an accident happened in 2017 on the campus of Bogor Agriculture University (IPB). It was caused by an electricity short circuit. In 2013, an electricity panel exploded in a building at Faletehan University campus. A fire accident is an imminent threat that will result in a great loss so that an occupational health and safety program to deal with fire risks needs to be implemented in an academic community and other public space. To find out the correlation between the set of knowledge, perception, attitude, and motivation and the fire risk control behaviour. A quantitative statistical analysis was conducted on cross-sectional. The research was carried out at the Falatehan campus from July to September 2021. data obtained from all members of the academic community at Faletehan University (2144 persons). Out of that population of 2144 respondents, 377 respondents were made as samples. Data obtained from answers in the questionnaires distributed among all respondents were processed with univariate, bivariate, and multivariate analyses. Each member of the set of knowledge, perception, attitude, and motivation is correlated with the fire risk control behaviour. Knowledge and fire risk control behaviour have an OR (odds ratio) of 2.193 and p-value of 0.0000. Perception and fire risk control behaviour have an OR of 1.962 and p-value of 0.001. Attitude and fire risk control behaviour have an OR of 1.785 and p-value of 0.006. Motivation and fire risk control behaviour have an OR of 1.962 and p-value of 0.001. The dominating factor associated with the fire risk control behaviour is motivation with an OR of 2,538 and p-value of 0.000 on their relationship. Knowledge, perception, attitude, and motivation are strongly correlated with fire risks control behaviour. Suggestions: The top management of Faletehan University needs to maintain the motivation of all its academic community members in fire risk control behaviour and to strengthen occupational health and safety programs related to fire safety.