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:The digital era has significantly transformed lifestyles, particularly in Indonesia, where computer-mediated communication (CMC) now plays a prominent role in human interactions. In public spaces, individuals often prioritize…
itize their digital devices over engaging with those around them. The rise of the internet generation has integrated media and communication into essential elements of daily life. This study focuses on the analysis of hashtag trends related to general elections, such as #capres2024, #cawapres2024, and #pemilu2024, on Instagram, and their influence on user perceptions. It examines the role of hashtags in CMC practices on Instagram during electoral periods. Through the analysis of seven samples, the study reveals that while certain posts align with the electoral purposes of the hashtags, others use these hashtags for visibility without relevance to the elections. The research underscores Instagram’s potential for reshaping political branding and enhancing voter engagement. It demonstrates that the strategic application of hashtags, combined with high-quality visuals and interactive features, can amplify the visibility and impact of political messaging. By integrating CMC and political branding theories, this study presents a framework for understanding how digital tools can foster a more engaged and informed electorate.
Abstract:This research focuses on five indicators that influence service quality at the Tihu Village Office in Teluk Ambon District, Ambon: Tangible, Reliability, Responsiveness, Assurance, and Empathy. The study aims to analyze…
the service quality specifically at the Tihu Village Office within Teluk Ambon Subdistrict, Ambon City. The total sample size for this study was 30 respondents, comprising 5 purposively sampled employees and 25 community respondents selected incidentally. This research adopts a quantitative approach. Data was collected using observation and questionnaires, with frequency tables used for analysis. Based on the analysis of questionnaire data across the five indicators (tangible, reliability, responsiveness, assurance, empathy), the findings indicate that the service quality at the Tihu Village Office in Teluk Ambon Subdistrict is deemed insufficient.
Abstract:Perencanaan, pengorganisasian, mobilisasi sumber daya masyarakat, dan pelaksanaan pengendalian merupakan langkah-langkah penting dalam proses mencapai tujuan. Pengelolaan yang efektif memerlukan kerja sama dari kedua belah…
ah pihak. Maka kedua belah pihak akan mendapat untung besar dari Anda. Karena sekolah tidak dapat berfungsi tanpa guru, maka guru dan sekolah merupakan mitra kerja sama yang saling menguntungkan dalam bidang pendidikan. Unsur terpenting dalam pendidikan adalah guru. Mata pelajaran akademik dirancang untuk memudahkan proses pembelajaran, dengan fokus pada kursus bahasa Inggris. Meskipun bahasa Inggris bukan bahasa umum di kalangan siswa, kursus ini memerlukan kamus dan Google Terjemahan untuk memahami bahasa tersebut, dan metodologi pengajarannya menggunakan metode kualitatif. Teknik pengumpulan data wawancara dan dokumentasi dilakukan oleh pihak yayasan bersama kepala sekolah SMP dan SMA Informatika Tanah Merah Bangkalan serta dengan guru SMP dan SMA yang mengajarkan Bahasa Inggris, sehingga hasil penelitian ini menyimpulkan bahwa kepala sekolah telah menjalankan perannya di sekolah bagi para guru di sekolah tersebut, baik mata pelajaran umum maupun khusus, mengenai pengendalian kelas serta memotivasi tindakan dan mengarahkan guru pada pelajaran bahasa inggris. baik SMP maupun SMA di sekolah tersebut. Informatika berada di bawah naungan Yayasan Nurul Huda Kendaban Tanah Merah Bangkalan
Abstract:This service focuses on MSMEs in Sei Simpang Dua Village, Kampar Regency, Kampar Kiri Hilir District, Riau Province. The purpose of this service is to meet customer needs and make it easier for MSME (Micro, Small and Medium…
ium Enterprises) players to disseminate information related to products in the village, as well as support government programs, namely smart villages and be able to face the Industrial Revolution 4.0, namely the importance of digital transformation with a vision towards village digitalization. This service method includes observation, training, monitoring and evaluation. So that the results of this service are in the form of utilizing e-commerce applications that have been built for the village of sei simpang dua with 3 menus including the home menu, product menu and basket menu. The home menu contains general information, the product menu displays all products from the village of sei simpang dua and the basket menu displays the number of items and the total shopping price.
Abstract:This research aims to describe the thoughts on educational reform by several prominent figures in Minangkabau. These figures are Abdul Karim Amrullah, Abdullah Ahmad, Rahmah El-Yunusiyah, and Sheikh Sulaiman Ar-rasuli. The…
he research method used is the library research research method, library research is research carried out using library literature. The data collection process focuses on collecting various sources and relevant data, scientific literature, and other writings related to thoughts on educational reform in Minangkabau. The results of the research show that there are thoughts about educational reform carried out by several prominent figures in Minangkabau such as Abdul Karim Amrullah, Abdullah Ahmad, Rahmah El-Yunusiyah, and Sheikh Sulaiman Ar-rasuli. The results of the thinking of these figures were to change the education system from halaqah to madrasa, organizing the place of study with a classroom system, using classical books as the main learning source, adding general subjects such as arithmetic, natural sciences and so on. Among the legacies of figures who contributed greatly to Islamic education in Minangkabau are Sumatra Tawalib Padang Panjang, Adabiah School, Diniyah Putri Padang Panjang, and MTI Canduang. It is hoped that the results of this research will be able to guide progress in the field of education, especially Islamic education in Minangkabau, then this research is also expected to be able to become a reference and benchmark for further research on different topics.
Abstract:This study aims to analyze the transformational leadership of the motivation of village apparatus work at the Asembagus village office. Transformational leadership is a leadership concept that focuses on developing and empowering…
mpowering subordinates through inspirational vision, high motivation and the establishment of interpersonal relationships. This research method uses qualitative techniques with data collection techniques through observation and interviews with village officials and village heads at the Asembagus village office. This type of research uses qualitative descriptive research because it collects information about the status of an existing problem. By using qualitative descriptive, it aims to better understand the problem more deeply. The results of this study show that transformational leadership has an influence on increasing the motivation of village officials at the Asembagus village office.
Abstract:This study explores the recontextualization of Farid Esack's liberation theology in addressing the challenges of VUCA (Volatility, Uncertainty, Complexity, Ambiguity) in the 21st century. Esack, a progressive Muslim theologian,…
logian, focuses on social justice, pluralism, and advocacy for the oppressed as a response to global uncertainties arising from economic instability, political conflict, and environmental crises. The research employs critical discourse analysis to examine how Esack's interpretation can provide a critical framework for Muslims to respond to the changing times full of uncertainty. The findings reveal that Esack's liberation theology offers an inclusive foundation for building global solidarity across religions and nations, emphasizing principles of social justice and equality. Esack's approach also promotes flexibility in religious interpretation, which is crucial in facing moral ambiguities and socio-political complexities in the modern era. This study aims to contribute to the development of a more contextual and responsive Islamic interpretation that addresses global challenges.
Abstract:The demand for electrical energy continues to rise with the progression of time. This growth must be matched by a reliable and cost-effective supply of electricity, requiring power systems that are both dependable and economical.…
onomical. Since the amount of electricity consumed by users cannot be precisely predicted, balancing generation with consumption necessitates accurate electrical load forecasting. This study focuses on load forecasting using the Adaptive Neuro-Fuzzy Inference System (ANFIS) method. The forecast developed targets daily peak loads, which fall under short-term load forecasting. The data used for this forecasting consists of historical daily peak loads from January 1, 2017, to June 9, 2022. The forecasting process involves parameters such as radius, squash factor, accept ratio, reject ratio, and epoch. The forecast accuracy is evaluated using the Mean Absolute Percentage Error (MAPE) metric. The results are then compared with PLN’s load forecasting, which employs the load coefficient method. The ANFIS-based forecasting achieved a MAPE of 1.879%, using networks Jaringan_24 and Jaringan_25. This MAPE value is slightly lower than PLN’s load forecasting MAPE of 1.917%, indicating better accuracy by the ANFIS method.
Abstract:This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.