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: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 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 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 aims to measure the economic resilience of families involved in early marriage in Mayang Village, Jember Regency. Using a mixed methods approach that combines quantitative and qualitative methods, data was…
collected through observation, interviews, documentation, and surveys of 50 respondents who met the criteria. Data analysis using multiple linear regression shows that family income, mother's education level, and access to social assistance programs significantly affect family economic resilience. The data processing in this research uses Descriptive Statistical Analysis to describe the economic characteristics of families, such as income, expenditure, and welfare indicators. The results of this study indicate that early marriage has a significant impact on the economic resilience of families in Mayang Village, as reflected in decreased income and increased health burdens. These findings also highlight the importance of women's economic empowerment programs and improved access to education as efforts to enhance the welfare of families involved in early marriage. Interventions targeting education, health, and changes in social norms are crucial for improving the economic resilience of families in Mayang Village.
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:According to contemporary scholars, buying and selling shares is of the opinion that buying and selling shares is legally permissible and some are prohibited. Meanwhile, according to the DSN Fatwa, ensuring share buying…
and selling transactions are halal. Buying and selling shares from an Islamic legal perspective is an important topic in integrating modern economic practices with sharia principles. The analysis includes the definition of shares as ownership of company assets, the importance of ensuring that the company's business is halal, as well as the prohibition against usury and gharar. Differences of opinion among scholars in determining the law itself. This research aims to compare the opinions of the DSN Fatwa with Contemporary Fuqaha in determining the law on the sale and purchase of shares. The approach used in this writing is a normative juridical approach with literature studies. The results that the author can conclude are that the law on buying and selling shares is permissible and some is prohibited.
Abstract:Diarrhea is an infection of the digestive tract that poses a global health challenge, including in Indonesia. It is characterized by defecation occurring three or more times in children, or more than four times in neonates…
es within 24 hours, with stools that are soft or liquid, and sometimes contain blood. The incidence of diarrhea at the Kebun Kopi Health Center is particularly high. This study aims to analyze the factors related to the incidence of diarrhea in the working area of the Kebun Kopi Community Health Center, Jambi City. The research utilized a cross-sectional study design, with a population of 843 people, from which 71 samples were selected through accidental sampling. Data were collected through observation and questionnaires, and analyzed univariately and bivariately using the chi-square test. The results indicate a significant relationship between latrine ownership (p-value 0.000), hand washing behavior (p-value 0.000), and knowledge (p-value 0.000) with the incidence of diarrhea. The variables associated with the incidence of diarrhea at the Kebun Kopi Health Center in Jambi City include latrine ownership, hand washing behavior, and knowledge. The high incidence of diarrhea is closely linked to inadequate sanitation, poor hand washing practices, and low levels of health knowledge. To significantly reduce the incidence of diarrhea, it is essential to improve access to proper sanitation, promote effective hand washing practices, and enhance public knowledge about essential health practices.
Abstract:This study examines the effectiveness of regulations preventing child marriage in the city of Surabaya after the enactment of Law No. 16 of 2019, which raised the minimum age for marriage to 19 years, but still allows for…
r marriage dispensations through Article 7 paragraph (2). This normative loophole raises academic questions about how the law works in social reality and how preventive measures can be institutionalized. This study aims to assess the implementation of regional policies, particularly Perwali No. 32 of 2024, and to examine the practices of religious courts in deciding on marriage dispensations using Lawrence M. Friedman's Legal System Theory and the principle of Sadd al-Dzarīʿah as analytical tools. Empirical research methods were used through interviews, observations, documentation, and qualitative analysis of two cases of marriage dispensation that were rejected and granted. The results of the study show that the significant decrease in the number of marriage dispensations in Surabaya occurred due to the synergy of the legal structure (Religious Court, DP3APPKB, Ministry of Religious Affairs, RT/RW), legal substance through the Perwali which tightened procedures, and changes in the legal culture of society. The courts applied new standards that are more protective and based on maqāṣid al-syarī‘ah , making marriage dispensations an emergency mechanism rather than a legalization of child marriage. This study provides theoretical implications in the form of an integrative model between maqāṣid and the modern legal system, as well as practical implications in the form of recommendations to replicate the Surabaya model in other regions in an effort to protect children.