Abstract:Public-private collaboration is a vital strategy in managing sustainable tourism destinations, integrating diverse stakeholders to balance economic growth, environmental sustainability, and social equity. Despite the hospitality…
pitality sector’s key role in tourism governance, research on its collaboration with public institutions, particularly in Makassar, Indonesia, remains limited. This study examines MaxOne Resort and Hotel Makassar to explore the mechanisms, challenges, and outcomes of public-private partnerships (PPPs) in sustainable tourism destination management (STDM). Using a qualitative case study approach, the research employs in-depth interviews, participatory observation, and policy analysis to investigate how MaxOne Resort collaborates with local government and communities to implement sustainability initiatives. The findings reveal that structured mechanisms such as formal agreements, joint projects, and stakeholder committees facilitate sustainable governance. MaxOne Resort actively engages in environmental conservation, community empowerment, and responsible tourism practices, positioning itself as a sustainability model within the hospitality sector. However, regulatory misalignments, funding constraints, and inconsistent stakeholder engagement present significant challenges. The study underscores the relevance of the Penta-Helix framework, highlighting how collaboration among government, private sector, academia, community, and media enhances the legitimacy and effectiveness of sustainability initiatives. This research contributes to the literature by providing a localized analysis of PPPs in Makassar, bridging the gap between theoretical models and practical applications. The findings offer policy recommendations to strengthen stakeholder collaboration, optimize governance structures, and support sustainable tourism development in emerging destinations.
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk…
k areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.
Abstract:Cybercrime has become a serious challenge in the digital age, requiring a dynamic legal approach to respond to this threat. This study aims to investigate legal developments in the application of criminal sanctions against…
st cybercrimes. Through a critical analysis of various cases and regulatory developments, this study will explore the effectiveness of criminal sanctions applied in tackling cybercrime.
This research method includes comparative law analysis, case studies, and interviews with criminal law experts. Research findings will include the evolution of the concept of cybercrime, the legal challenges faced in enforcing criminal sanctions, and the impact of the application of criminal law on cybersecurity levels
The results of this study are expected to provide in-depth insight into the progress of criminal law in responding to cybercrime, as well as provide a basis for further improvement and development in the relevant legal framework. The practical implications of this research are expected to help authorities, legal professionals, and academics in understanding the dynamics of criminal law related to cybercrime, so as to formulate policies that are more effective and responsive to evolving cybersecurity threats.
Abstract:Security is a crucial aspect in the digital age, especially in the management and protection of information. As the volume of information processed increases, the need to organize knowledge and provide adequate security…
becomes more pressing. This research emphasizes the importance of cybersecurity in the context of digital libraries, which must comply with certain technological and regulatory standards to protect user data and guarantee privacy when accessing electronic resources. Libraries face various challenges in protecting personal data on their electronic resources. This research addresses topics such as user privacy, data encryption, access management, and compliance with privacy laws. By addressing these issues comprehensively, libraries can ensure the protection of user privacy while optimizing the benefits of digital resources in today's information environment. The October 2023 cyberattack by a hacker group known as Rhysida on the British Library's internet information system emphasizes the importance of cybersecurity and data privacy for digital libraries. This research aims to provide insights and solutions to address these challenges, ensuring digital libraries can operate securely and efficiently.
Abstract:This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated…
iated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Abstract:This study examines the management processes involved in developing green infrastructure for Islamic educational institutions, specifically focusing on the construction of madrasah buildings using green building concepts.…
. It investigates how environmental sustainability principles can be systematically integrated into the planning, design, construction, and operational phases of madrasah development projects. Utilizing a qualitative case study approach combined with document analysis, this research analyzes two madrasah building projects in Indonesia that have implemented green building strategies. Data were collected through in-depth interviews with project managers, architects, contractors, madrasah leaders, and stakeholders, alongside analysis of project documents, designs, and specifications. Findings reveal that successful implementation requires an integrated management approach encompassing green design adaptation to local context, sustainable material sourcing, energy and water efficiency integration, waste management during construction, and life-cycle cost considerations. The study identifies key enablers including leadership commitment, technical expertise, community participation, and Islamic ethical alignment, while highlighting challenges such as budget constraints, regulatory gaps, and technical capacity limitations. This research contributes a framework for madrasah green building project management that balances environmental responsibility with educational functionality and Islamic architectural values.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Abstract:This paper explores the role of Artificial Intelligence (AI) in enhancing decision-making processes within multinational corporations. The primary issue addressed is how AI can be integrated effectively across diverse global…
obal markets, considering factors like regulatory frameworks, cultural diversity, and market dynamics. The research proposes a framework for AI implementation that ensures both operational efficiency and ethical soundness. The study employs a mixed-methods approach, combining qualitative interviews and quantitative surveys from key stakeholders in multinational corporations. Preliminary findings suggest that AI significantly improves decision-making speed and accuracy, particularly in data analysis, market trend prediction, and consumer behavior forecasting. However, challenges remain in adapting AI systems to various cultural and regulatory environments, highlighting the need for customization and local adjustments. This study contributes to understanding how AI can be applied more effectively and ethically across international markets, offering insights for future implementations in diverse business contexts.
Abstract:The rapid evolution of digital technologies, particularly live streaming features in e-commerce platforms, has significantly transformed consumer behavior while introducing new risks to consumer protection. Live streaming…
g based commercial transactions often involve real time, visually driven interactions that encourage impulsive purchasing decisions, making traditional regulatory frameworks insufficient. This study aims to analyze the primary factors influencing consumer protection in live commerce settings by examining five core variables: product transparency, platform accountability, perceived risk, consumer trust, and digital literacy. Utilizing a qualitative exploratory approach, this research conducted a comprehensive literature review of 77 international journal articles published between 2020 and 2024. The findings indicate that product transparency and platform accountability are fundamental to enhancing consumer trust and reducing perceived risks, whereas digital literacy acts as a moderating factor that empowers consumers to make informed decisions. The study proposes a conceptual framework that integrates behavioral and regulatory dimensions, offering both theoretical insights and practical implications for improving consumer protection in fast paced, interactive digital marketplaces.