Abstract:This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size,…
earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy
Abstract:This study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent…
ependent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.
Abstract:This study uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining…
mining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.
Abstract:This research aims to evaluate the public response to the implementation of the e-PR service by PT. KAI, focusing on service satisfaction and effectiveness. In the context of public service digitalization, PT. KAI has taken…
taken an innovative step by introducing e-PR, an electronic public relations platform, to enhance engagement and communication with the public. Through online surveys , this study will collect user perception data related to the quality, accessibility, and benefits of the e-PR service. Data analysis will be conducted using descriptive and inferential statistical techniques to identify levels of satisfaction and factors influencing the effectiveness of e-PR. The results of this study are expected to provide valuable insights for PT. KAI in refining its digital communication strategy and improving service quality to the public. Thus, this research is not only relevant to PT. KAI but also to digital PR practices in other industries
Abstract:This research examines the perspectives and experiences of workers about Human Resource Development (HRD) programs in order to determine the aspects that influence engagement, satisfaction, and overall effectiveness. Employing…
loying a qualitative methodology, the study included semi-structured interviews and focus groups with personnel from several departments. The results indicate that HRD programs are most efficient when they are congruent with individuals' specific career objectives and professional requirements, and when they have sufficient organizational resources and management support. The identification of challenges such as program rigidity and lack of relevance emphasizes the need for HRD methods that are more flexible and responsive. The research highlights the need of customizing HRD programs to cater to the varied requirements of employees and adjusting to rapid changes in the work environment. The findings provide practical and effective guidance for firms to improve their HRD processes and give stronger support for employee development. Further investigation is recommended to examine the incorporation of emerging technologies in HRD and evaluate their influence on employee engagement and development.
Abstract:Handling diseases in children under five years is very important in public health because they are vulnerable to serious diseases such as pneumonia, diarrhea, malaria and malnutrition. Integrated Management of Childhood…
Illness (IMCI) by WHO and UNICEF is a strategy that combines prevention, treatment and health promotion, including impact counseling to provide education to parents about the importance of disease management and access to health facilities. This research uses a systematic literature review to assess the influence of impact counseling in IMCI on parents' attitudes in bringing children to health facilities. Data was collected from databases such as PubMed, Scopus, and Google Scholar using relevant keywords. Articles that met the inclusion criteria were analyzed quantitatively and qualitatively to measure the effect of counseling on parental attitudes and behavior. The results of the analysis show that impact counseling significantly increases parents' understanding and involvement in children's health care. Counseling reduces anxiety and increases parents' confidence in caring for their child. The use of information technology in counseling makes it easier to access information and support. Counseling also improves access and utilization of health facilities by providing important information about available services. In conclusion, counseling in IMCI has a significant influence on parents' attitudes and behavior in bringing children to health facilities. Counseling helps increase understanding of a child's health, reduces anxiety, and promotes better health practices at home. Ongoing counseling programs are expected to improve child health outcomes and support the overall well-being of the family.
Abstract:This study examines the effectiveness of training programs for room attendants in the hospitality industry, focusing on their impact on performance, job satisfaction, and retention. Using a qualitative approach, in-depth…
interviews were conducted with 20 room attendants and 10 housekeeping managers across various hotel segments. The findings reveal that while initial training typically covers basic cleaning techniques and safety protocols, it often lacks depth in advanced methods and customer service skills. Challenges such as time constraints and reliance on informal learning are common, affecting the consistency and quality of training. Effective training programs were identified as those that provide comprehensive, ongoing instruction and incorporate innovative methods like virtual reality and gamified learning. The study also highlights the importance of mentorship programs and regular feedback to enhance training outcomes. Recommendations for improving training programs include developing detailed curricula, addressing time constraints, and adapting to emerging trends. By implementing these strategies, hotels can enhance room attendants' skills, satisfaction, and overall service quality, leading to improved guest experiences and operational success.
Abstract:The self-registration machine helps patients register them selves. The use of APM machines at Wava Husada Hospital has not been carried out properly for several reasons, such as Man, Method and Machine. The aim of this research…
esearch is to evaluate the performance of APM users to identify the components and effects to increase the effectiveness of APM. Qualitative research methodologies were used in this study. Data was obtained from APM officers and medical records officers. The results of the research show that the presence of APM officers has helped the patient registration process, but there are several things that make the use of APM less effective at Wava Husada Hospital, namely in terms of staff, the lack of APM officers, in terms of the method of using APM is not carried out in accordance with the SOP, in terms of Machine errors or loading often occur. Consequently, there are too many patients, the registration process is thrown off, services are provided non-procedurally, and registration is completed by hand. Efforts made by officers to ensure that the use of APM runs well are adding APM officers, training APM officers on APM use, and improving internet quality so it doesn't load frequently.
Abstract:Hypertension is a non-communicable disease that is a global problem in both developed and developing countries and is the cause of stroke as the second death and third disability. Efforts are needed to reduce and control…
the prevalence of hypertension by utilizing nonpharmacological therapies, such as consuming young coconut water consumption. Therefore, this study aims to evaluate the effect of young coconut water consumption on reducing high blood pressure in menopausal women. A nonrandomized controlled trial study with a pretest-posttest control group design was chosen as the design of this study, which was conducted at the Community Health Center of Pekalongan, East Lampung Regency. A consecutive sampling technique was used to select eligible participants among menopausal women diagnosed with mild and moderate hypertension by medical personnel, totalling 16 treatment groups and 16 control groups. The treatment group was given the intervention of consuming young coconut water 300 ml morning and evening for seven days and taking standard hypertension medication. Meanwhile, the control group took standard hypertension medication. Participants had their blood pressure checked using an aneroid tensimeter before and after treatment. Data were analysed using a paired t-test with a confidence level (α) of 0.05 to prove the treatment effect on blood pressure reduction. The results found that the treatment of drinking young coconut water affected reducing systole blood pressure (p-value 0.016) and diastole (p-value 0.007). The average decrease in systolic and diastolic blood pressure pre and post-treatment was 11.25 mmHg and 9.87 mmHg after participants were controlled by taking standard hypertension medications. Drinking young coconut water can be used as a companion option for hypertension treatment by the community.
Abstract:Tujuan dari penelitian ini adalah untuk mengetahui seberapa efektif pendidikan ekonomi yang diberikan kepada siswa di kelas VIII Sekolah Menengah Pertama Negeri 17 Makassar yang menggunakan literasi digital. Penelitian ini…
ni dilakukan secara kualitatif, seperti studi kasus, dan data dikumpulkan melalui observasi pasif, wawancara tidak terstruktur, dan dokumentasi. Teknik analisis data dilakukan melalui reduksi data, penyajian data dan penarikan kesimpulan. Temuan penelitian menunjukkan bahwa pendidikan ekonomi berbasis literasi digital dapat dicapai dengan baik di Sekolah Menengah Pertama Negeri 17 Makassar, meskipun terdapat beberapa tantangan. Pembelajaran berbasis literasi digital berperan penting dalam pembelajaran di Sekolah Menengah Pertama Negeri 17 Makassar. Hal ini mencerminkan semangat siswa dalam mengikuti pembelajaran, meningkatkan hasil belajar siswa, dan mengembangkan literasi digital siswa.