International Journal of Business, Humanities, Education and Social Sciences (IJBHES)

Cognitive Levels in TOEFL iBT Reading: A Bloom’s Revised Taxonomy Approach

Romadhon Romadhon — 2024-12-04

This study aims to analyze the cognitive demands of the TOEFL iBT reading section utilizing the application of Bloom’s Revised Taxonomy. 80 reading comprehension questions from four practice tests were categorized into cognitive levels, ranging from lower-order thinking skills (LOTS) to higher-order thinking skills (HOTS). The findings reveal a predominant focus on LOTS, with Understanding and Remembering constituting 53.75% and 16.25% of the questions, respectively. In contrast, HOTS, such as Analyzing and Evaluating, account for only 30% of the total questions, while the Creating level is absent. The absence of Creating in the reading section reflects the test’s design, which prioritizes objective and time-efficient assessment methods, such as multiple-choice questions. Tasks that require creative responses are more time-consuming and subject to subjective evaluation, making them less feasible in standardized testing environments. The study concludes that while the TOEFL iBT reading section effectively measures foundational reading skills, it may not fully capture the higher-order cognitive processes essential for academic success. Expanding the assessment to include more HOTS and exploring methods to incorporate Creating tasks could provide a more comprehensive evaluation of students' academic readiness.

Rational Choice in Abortion: A Case Study of Urban Children

Yuniar Galuh Larasati — 2024-12-17

Abortion by children is not only an impulsive act but also a rational choice, which is crucial to explain and evaluate. However, this phenomenon has been overlooked in previous scholarly discussions. In addition, responding to the gaps in previous studies, this study aims to explain the forms, factors, and implications of abortion by children in urban areas as a rational choice. Using a qualitative descriptive approach based on case studies, this study reveals three important findings. First, the practice of abortion by children in urban areas is carried out in various ways, both medical and non-medical. Second, abortions performed by children in urban areas are often influenced by social pressures such as their partners, parents, and the community. Third, abortion among children in urban areas has long-lasting implications for their physical, mental, and social well-being. Based on these findings, this study also recommends the importance of future studies that conduct intensive interviews to reveal the motives and modes of children in having more reflective abortions.

The Influence of Taxpayer Awareness, Turnover, and Tax Sanctions on Restaurant Taxpayer Compliance

Galuh Putra Wicaksono — 2024-12-30

The objective of this study is to analyze the effect of taxpayer awareness, turnover, and tax sanctions on restaurant taxpayer compliance in Madiun. The research sample is 170 restaurant taxpayers registered at the Madiun Regional Revenue Agency. The research method used is quantitative method. The data analysis tools used are multiple linear regression tests. The data analysis results show that taxpayer awareness affects restaurant taxpayer compliance in Madiun, while turnover and tax sanctions have no effect on restaurant taxpayer compliance in Madiun. This matter occurs, due to many respondents have less knowledge about taxation so that taxpayers prioritize awareness in the taxpayer's personal in their personal tax. The results of data analysis through the F test show that taxpayer awareness, turnover, and tax sanctions simultaneously affect restaurant taxpayer compliance in Madiun. This shows that taxpayer awareness, turnover, and tax sanctions together are able to influence the level of compliance of restaurant taxpayers in Madiun.

Challenges Encountered in Taking Modular Distance Learning Mode: A Case of Senior High School (SHS) Students

Cynic Tenedero — 2025-01-01

This is descriptive correlational research that evaluates the challenges experienced by Senior High School (SHS) students of Lopez National Comprehensive High School, Quezon Province, Philippines in taking modular distance learning mode. Pearson R was used to assess the significant relationship between the demographic profile of the respondents and the challenges experienced by SHS students in taking modular distance learning mode. The respondents of this study were sixty-nine (69) Grade 12 SHS students who experienced taking modular distance learning mode. A self-made questionnaire was used. It was found out that independent learning practices, motivation and focus, learning intervention and support and learning space and management were significantly correlated to demographic profile and the challenges experienced in taking modular distance learning mode, thus, the null hypothesis is rejected. It is evident that respondents hardly understand the lesson in modular distance learning mode because the instruction in the self-learning module is not clear. SHS students spent more time using gadgets than studying. Moreover, the study area had distractions and noise and most parents of SHS students did not talk about the problems they encountered in the self-learning module. It is recommended to coordinate with the parents to create a learning intervention at home, and also, teachers should provide books to act as supplementary materials. Hence, this will introduce to the academy a possible enhancement program to the institution that will allow us to utilize different learning strategy and gamification in teaching considering the post pandemic learning mode.

Analysis of Accounting Perceptions and Knowledge in The Implementation of Private Entity Account (EP) in The Preparation of Financial Reports

Islamiah Kamil — 2025-01-01

This study aims to explore the perceptions and accounting knowledge of cooperative business actors regarding the implementation of Financial Accounting Standards for Private Entities (SAK EP) in preparing financial reports. SAK EP is an accounting standard designed specifically for private entities without public accountability to guide the preparation of cooperative financial reports. The research employed a survey method, utilizing questionnaires distributed to cooperative business actors in the Jakarta, Bogor, Depok, Bekasi, and Tangerang (Jabodetabek) areas, who are directly involved in preparing financial reports for private entities. The collected data were examined using descriptive statistical techniques and regression analysis through Smart PLS software to identify the relationships between the studied variables. The findings are expected to provide insights into the level of perception and accounting knowledge related to SAK EP among cooperative business actors in the Jabodetabek area. These results could serve as a foundation for the government, regulators, and other stakeholders to enhance the understanding and application of these accounting standards. Additionally, this research aims to contribute to the academic literature concerning the implementation of financial accounting standards in private entities.

Analysis of Debt Negotiation of PT. Garuda Indonesia Through “ICON” Negotiation Model

Muhammad Dede Puja Kusuma — 2025-01-14

This paper will discuss the debt negotiation of PT. Garuda Indonesia. PT. Garuda Indonesia has been declared bankrupt at least three times. The first was in 1968, the second in 1998, and the third in 2021. This study will focus on negotiates debt of PT. Garuda Indonesia with lessors and creditors in 2021. In September 2021, Garuda Indonesia was threatened with bankruptcy with a recorded $9.75 billion or equivalent to Rp138.93 trillion. As the only state-owned air transportation service company, the Ministry of State-Owned Enterprises (BUMN) decided negotiates with lessors and creditors. This study will use a qualitative method with secondary data from literature studies. This study will use “ICON” model negotiation models to analyze PT Garuda Indonesia’s debt negotiations. “ICON” is four interrelated elements, namely Interests, Criteria, Choices, and Alternatives Without Agreement, which help prepare negotiations so that it is expected to provide a greater chance of success in negotiations. This study finds that the accuracy interest of PT. Garuda Indonesia is the restructuring of the application or Postponement of Debt Payment Obligations (PKPU). The most sensible option with the Suspension of Debt Payment Obligations (PKPU) negotiation in court chosen by Garuda. Then, the criteria standard is from the regulation has been stated in Article 222 paragraph (3) of Law Number 37 of 2004 become a fair process to each party by law. Lastly, the Non-Agreement Alternative are conducting a merger, liquidation, or state capital participation if homologation PKPU is not achieved. From the results of this negotiation process, all parties agreed to accept the debt restructuring peace proposal and Garuda avoided bankruptcy. The total votes that approved the peace plan represented 97.46% of the votes.