Factor Affecting Business Sustainability of MSMEs in Gresik Regency

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The study was aims to explain the factors that influence business sustainability of MSMEs using external environment, entrepreneurial characteristics, technological sophistication, and business performance as variables in Gresik regency. The study uses a quantitative approach. The sample on this study was MSMEs perpetrators in Gresik regency. Non-sampling sampling with technical compulsions is used to acquire samples from as many as one hundred respondents. While the technique for data analysis is PLS (Partial Least Square), validity tests, reliability tests, and hypothesis testing are also conducted. According to the findings of the study, the external environment, entrepreneurial characteristics, technological sophistication, and business performance all have a positive impact on the business sustainability of MSMEs in Gresik Regency.

Pedagogical Experiences of Student Teachers and Teacher Educators on Teaching Practice in Selected Colleges of Education in Zambia

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The study investigated the perceptions of student teachers and teacher educators on teaching practice in colleges of education and schools in Livingstone District of Zambia. The perceptions referred to the views, claims, beliefs and convictions which trainee teachers and teacher educators held towards teaching practice. The study employed a case study design. A total sample of 26 participants consisting of 16 student teachers and 10 teacher educators was purposively drawn from two government colleges of education and three schools in Livingstone District.  Data were collected through focus group interviews with the student teachers and one-to-one interview with the lecturers and class teachers. Analysis of data was done thematically where emerging themes were presented in a descriptive form. The findings from the study revealed that, though student teachers and teacher educators showed positive perceptions towards teaching practice, student teachers were more appreciative of the benefits of integrating teaching practice in their teaching and learning processes. The study further established that student teachers’ and teacher educators’ perceptions belong to the plethora and constellation of the salient and indispensable components of teacher training such as knowledge, skills, attitudes and educational material. Based on the findings, the study concluded that the positive perceptions of student teachers and teacher educators toward the teaching practice program play a key role in the success of the practicum program. Consequently the study recommended that colleges of education should consider incorporating trainee teachers’ and teacher educators’ perceptions of teaching practice into the training of prospective teachers at colleges of education and in schools where field experiences are conducted. The study established that such an incorporation is the locus within which trainee teachers can further maximize the benefits derived from the teaching practice practicum. This assertion is predicated on the researcher’s claim that only to the extent that theory and practice are yoked together can there be a successfully performative orientation of the training of teachers.

Intensification of Taxation and Increasing Taxpayer Compliance through the Voluntary Disclosure Program

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The Indonesian government relies on taxes as the highest state revenue in governance and development, so that taxpayer compliance plays a very important role and is a major requirement that must be worked on by the Directorate General of Taxes (DGT). It is not an easy problem to build taxpayer compliance in our country, it requires thoughts and strategies from the DGT for taxpayers to feel that tax is a voluntary state obligation. One of the DJP programs implemented in 2022 is the Voluntary Disclosure Program (PPS), which is better known as Tax Amnesty Volume II. The purpose of this study is to analyze the effect of the Voluntary Disclosure Program on state revenues and increasing taxpayer compliance. This research can be used as an evaluation for the DGT for policies that will be made in the future, based on this evaluation the DGT can innovate to meet the target of state revenue from the taxation sector. This research also contributes to educating taxpayers so they can follow the PPS policy, with the hope that state revenue will increase. The data collection method is by interviewing informants, namely people involved in the PPS program. The technique of analyzing descriptive qualitative data is interpretative through focus group discussion. The results of the study prove that tax revenues from the Voluntary Disclosure Program have significantly supported state revenues, so that the PPS objective as an intensification in the field of taxation has been achieved. The participation of taxpayers in PPS even though at high rates, this shows that taxpayers are very compliant with tax regulations because there is legal certainty of protection and a sense of security by following the PPS.

Development of Community Tourism in Na Hang District, Tuyen Quang Province, Vietnam Associated With the Protection of Special- Use Forests

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Community-based tourism is currently a popular trend of developing countries, including Vietnam. After the Covid 19 pandemic, most of the travel needs of tourists have changed. From bustling urban areas, tourists want to find remote areas to be close to nature, find inner peace and enjoy a green life. Therefore, community-based tourism in the form of experience, adventure, ecology and healing is being prioritized for development in Tuyen Quang province. This is a province with the largest natural forest cover in Vietnam, in which, Na Hang district has over 21,000 hectares of natural forest in Thanh Tuong, Son Phu, Con Lon and Khau Tinh communes. In order to better manage and protect forests, over the past time, Na Hang Special-use Forest Protection Department has strengthened propaganda, patrolling, controlling and protecting existing forest areas, contributing to preserving the living environment, natural disaster prevention, socio-economic promotion, tourism development. The issue of special-use forest protection associated with community-based tourism development has both created livelihoods for the people here and raised people’s awareness of preserving the landscape environment.

Legal Certainty on Asset Return Procedure from Proceedings of Corruption Criminal Acts to Return Losses to the State

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Current developments show that the management of State/Regional property is not merely administrative, but more advanced thinking in handling state assets properly, not the other way around the state suffers losses from the management of state property due to the misuse of state property. This reality is not in line with asset return theory that is faithful to the principle of “give the state what is due to it.” Based on the results of the research, state property is all goods purchased or obtained at the expense of the state revenue and expenditure budget or regional revenue budget or originating from other legitimate acquisitions. The management of state property must be carried out based on laws and regulations as well as the principles of decency and justice. Qualifications of acts in crimes against state property: criminal acts of theft, extortion, threats, embezzlement, fraud, acts detrimental to state finances, acts detrimental to the state, destruction and destruction of state property and collection of proceeds of crime against state property. The problem of asset recovery is faced with the reality of the inability of corruption convicts to pay criminal compensation money because it is normatively possible in Article 18 paragraph (3) of Law Number 31 of 1999 concerning Eradication of Corruption Crimes. Even though in fact there are still hidden assets belonging to the convict that have not been confiscated by law enforcement. As a result, asset recovery cannot be achieved because the convict chooses to undergo a subsidiary sentence and the state continues to lose money.

Mother Goddess Worship and its Influence on the Spiritual and Cultural Life in Vietnam Today

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The belief in Mother Goddess worship (also known as Goddess worship) is a cultural and spiritual product of Vietnamese people in relation to nature and society. This is a typical form of belief and plays an increasingly important role in the cultural and spiritual life of Vietnamese residents, especially in the Red River Delta. Within the scope of the article, the author focuses on analyzing the content of Mother Goddess worship and its influence on cultural and spiritual life in various aspects; from there, some solutions are proposed to promote the positive effects and limit the shortcomings that the Mother Goddess religion brings.

Aspects of Legal Protection by the State Against Victims of Child and Women Trade

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Human Trafficking is a very complex problem and until now there is no proper solution to overcome it. This issue is very important because the majority of victims are underage girls who do not get their rights as a child. The purpose of trafficking in persons is for sexual exploitation, forced labor or other forms of exploitation. There is nothing honorable or fair about enslaving humans or trading them as objects of trade. The majority of the ways they get entangled are with the mode of debt bondage and fraud perpetrated by brokers. Not all girls experience the mechanism of trafficking in the same way. Of all the mechanisms that occur, at the stage of acceptance, sexual violence is experienced by many victims because girls under the age of 18 mostly work as female sex workers. International efforts to combat human trafficking include efforts to prevent human trafficking, rescue victims, and punish perpetrator. It is important to realize that people involved in human trafficking come not only from developing countries but also from developed countries and victims can come from all walks of life and gender. It is important to understand our role as individuals in preventing human trafficking by watching for any signs of suspicion and reporting suspicious activity to the regulatory authorities. We can also support the efforts of organizations and institutions fighting to combat trafficking in persons and assist those affected.

Bargaining Position of The Government in the Mining Sector Regarding the Change to a Special Mining Business Permit

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Mineral and coal mining activities in Indonesia have been going on for a long time, and because of this, many legal instruments that support it have certainly been formed. Its arrangements regarding the exploitation of minerals and coal are in accordance with Pancasila and the 1945 Constitution, however, because the Minerba Law was only able to reach legal actions after the publication of the Minerba Law, matters related to contracts of work that existed before the Minerba Law were not covered. The existence of a contract of work is considered inconsistent with Pancasila, namely the Fifth Precept “Social Justice for All Indonesian People” and Article 33 paragraph (3) of the 1945 Constitution concerning the substance of earth, water and natural resources “controlled by the state” and “used for the greatest prosperity of the people” . Post-reform, with the spirit of decentralization and regional autonomy, mining policy was directed at supporting mining management authority by local governments, and at the same time, an concession system based on mining business licenses was introduced. Contracts of work, which are standard agreements, should provide a greater portion of profits to the Indonesian people as owners of natural resources, because they have a higher bargaining position. In reality, by becoming a party to a contract of work, it does not give the Indonesian government a balanced bargaining position. To be able to accommodate the interests of the community in terms of cooperation contracts in the field of mining exploitation, it is necessary to revise existing contracts by incorporating provisions that are legally binding on business actors and the Government, especially those relating to aspects of community development and the implementation of social responsibility of business actors.

Syakur Yasin’s Perspective on Religious Pluralism in Developing Islamic Education in Indramayu, Indonesia

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Background: The issue of pluralism has always been a topic of conversation from time to time, along with scientific developments. Likewise, theological thinkers and Islamic thinkers have highlighted pluralism to date regarding pluralism in Islamic education. Pluralism is an essential issue because it has contributed to developing the world of Islamic education.

Purpose: This article examines the understanding of the concept of religious pluralism put forward by one of the Islamic leaders, namely Saykur Yasin or Buya Sakur.

Methods: This qualitative research uses content analysis with data sources from books, journals, and YouTube related to Buya Sakur’s thoughts.

Results:  The concept of religious pluralism of Buya Sakur in developing Islamic education can be seen from the concepts he teaches at Islamic boarding schools, public recitations, and da’wah through Chanel YouTube. The uniqueness of pluralism thinking, according to Buya Sakur, is that the reality of life in this world shows pluralism and various ethnic groups, skin colors, languages, and different religions that receive recognition from God as reality

Conclusion: The concept of religious pluralism that he conveyed was very different from that of other figures or scholars. Some claim that he has a concept of understanding, especially regarding religious pluralism which is liberal in orientation and adheres to relativism.

Project Management Skills, People Management Skills, and Operational Excellence of Construction Project Managers in Private Construction Management Services

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This study was conducted to determine the level of project management skills, people management skills and operational excellence of construction project managers in private construction services. The respondents were the project management team composed of 215 engineers, architects, technical staff and document controllers fairly distributed to the three business units. The study utilized the descriptive correlational research method. Analysis of data revealed the following findings:  The construction project managers had a high level of project management skills in terms of scope management skills, schedule management skills, resources management skills, risks management skills, and quality management skills (=3.62). The construction project manager had a very high level of people management skills in terms of integrity, influence and persuasion, leadership, and planning (= 3.64). In terms of operational excellence, the construction project managers obtained a very high level on customer focus, flexibility, and systematic problem solving (= 3.62). A significant relationship was noted between construction project manager’s project management skills and people management skills; a significant relationship was perceived between project manager’s project management skills and operational excellence; and a significant relationship was noted on people management skills and operational excellence. Based on the summary of findings, the following conclusions were drawn, (1) The construction project managers had a very high level of project management skills in terms of scope management skills, schedule management skills, cost management skills, resources management skills, risks management skills, and quality management skills. (2) The construction project managers had a very high level of people management skills in terms of integrity, influence and persuasion, leadership, and planning. (3) The construction project managers had a very high level of operational excellence in terms of customer focus, flexibility, and systematic problem-solving. (4) The higher the level of construction project manager’s project management skills, the higher the level of their people management skills. (5) The higher the level of construction project manager’s project management skills, the higher the level of their operational excellence. (6) The higher the level of construction project manager’s people management skills, the higher the level of their operational excellence. (7) All the constructs of project management skills, only risks management skills and management skills are the significant predictors of the respondents’ level of operational excellence, implying that the higher the level of project management skills in terms of risks management and scope management skills, the higher the level of operational excellence of the respondents. To deliver the project successfully, the construction project managers should consistently demonstrate and balance the application of project management and people management since the area of focus of CPM in the project revolves in day to day managing of resources (material, manpower and equipment), solving problems, overcoming project challenges, dealing with changes in project requirements, communicating with stakeholders and satisfying the customer’s expectations. With these, the decision and approach of CPM would be solid and cohesive through collaboration with the project management team.