Abstract:This study aims to analyze the role of fiscal decentralization in enhancing regional financial independence in Indonesia. Using a qualitative approach and literature review methodology, the research examines the role of…
fiscal decentralization in promoting regional financial autonomy in Indonesia. The analysis compares the effectiveness of fiscal decentralization policies in fostering financial independence across various regions in the country. Fiscal decentralization has demonstrated positive impacts by granting regions greater freedom to determine development priorities and explore funding sources. Regions with strong economic potential and natural resources can increase their locally generated revenue (Pendapatan Asli Daerah or PAD) to support development. However, this policy also creates disparities among regions, where wealthier regions manage their finances independently while poorer regions remain reliant on central government transfers. Moreover, limited managerial capacity in some regions hampers the policy's effectiveness. Fiscal decentralization can strengthen regional financial independence if accompanied by enhanced financial management capacity and fiscal policy adjustments.
Abstract:Health workers are 1.5 times higher risk of work accidents compared to other professions, with 90% of incidents occurring in developing countries. WHO noted that 3 million out of 35 million health workers are exposed to…
blood pathogens, increasing the risk of HIV (0.4%), HBV (27-37%), and HCV (3-10%). One of Health center accreditation purpose is to makesure safety to both health workers and patient. In 2023, out of 37 health centers in Semarang, 36 health centers (97.3%) achieved “Plenary” accreditation and 1 Health Center (2.7%) achieved “Main” accreditation. The purpous of this study are to To determine the current OSH practice and determine OSH aspect that needs improvement based on Health Ministry Regulation No.52 of 2018. qualitative methods with a case study design. Occupational Safety and Health (OSH) management at Padangsari Health Center was evaluated based on 92 indicators from three main aspects. In the OHS management criteria, 14 out of 23 indicators (60.9%) have been met. For OSH standards, 45 out of 61 indicators (73.8%) have been met. Meanwhile, 8 indicators related to OSH training, reporting, and recording have all been met. Although Padangsari Health Center has achieved "Main" accreditation with an achievement of 72.8%, further efforts are still needed to meet at least 80% of the assessment indicators in order to obtain the highest accreditation, namely "Plenary". It is recommended to improve indicators, especially in improving OHS planning, strengthening supervision, ensuring staff compliance with SOPs, and evaluating the effectiveness of OSH implementation in the future.
Abstract:The Industrial Revolution 4.0 has drastically transformed global industries, introducing advanced technologies such as automation, artificial intelligence, and digitalization into the workplace. This rapid technological…
shift has presented significant challenges for labor laws, which are often designed for traditional work environments. This study explores the implementation of labor law in the context of the Industrial Revolution 4.0, analyzing the challenges faced by both employers and employees in adapting to these new technological advancements. Using a qualitative methodology, this research employs a juridical review of existing labor laws, supported by an in-depth case study examining how these laws are applied in technology-driven industries. The findings indicate that labor laws often lag behind the technological advances, leading to gaps in legal protections for workers and ambiguities in employer obligations. The case study highlights specific instances where current labor regulations fail to address issues related to remote work, job displacement due to automation, and workers' rights in the gig economy. Solutions are proposed to modernize labor laws, ensuring they are adaptable to future technological developments while safeguarding workers' rights. The study concludes that there is an urgent need for legal reforms to balance innovation with fair labor practices in the era of Industry 4.0.
Abstract:This study examines the suitability of land for the development of residential areas in Ambon City, based on the slope factor. The methods used include spatial analysis by utilizing Digital Elevation Model (DEM) data and…
the Ambon City Regional Spatial Plan (RTRW), as well as satellite image interpretation to identify suitable and unsuitable areas for residential development. The results show that more than 56% of the total planned land area is in the highly suitable category, while areas with steep slopes have a high potential for landslide risk. The discussion emphasizes the importance of settlement development focusing on safe and suitable areas, and the need for strict regulations to protect communities from disaster risks. The findings provide a strong basis for policy makers to formulate spatial planning strategies that are sustainable and responsive to the geographical conditions of Ambon City.
Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
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 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: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 investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample…
of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.
Abstract:Load balancing is one of the things that must be considered by reducing the value of voltage drops or power losses that occur in distribution channels. It is necessary to know the characteristics of the load in an area or…
r area with a balanced supply so that each phase is burdened evenly. Calculating the voltage drop on the distribution network conductors, the voltage drop on the KBN09 Slawi feeder was calculated. What will be calculated here is from the line to the transformer furthest from the GI, namely from the three-phase 20 kV main line, single-phase branching. The results of power calculations from GI Kebasen Tegal show differences between R, S and T phases with three 20 kV phases in pre-balance and post-balance conditions. As written, the value for R wire is 82661.52 W, for S 52613 W, while for the T phase the value is 60127.06 W. Meanwhile, the calculation of power losses from GI Kebasen Tegal shows differences between the R, S and T phases with 1 phase voltage in the conditions before balance and after balanced. On the 3-phase line for the R wire, the power loss decreases from 34,198 W to 17,0425 W, for S it increases from 11,540 W to 19,077 W, while for the T phase the value remains 15,274 W.