Abstract:This study aims to analyze the impact of Good Corporate Governance (GCG) on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was used in this research, with secondary…
ondary data obtained from financial statements and annual reports of companies over a certain period. The results show that GCG, particularly independent board commissioners and the frequency of board meetings, has a negative and significant impact on tax aggressiveness. However, the influence of the audit committee and the nomination and remuneration committee on tax aggressiveness is not significant. These findings underscore the importance of stronger GCG implementation to reduce risks associated with corporate tax policies. This study provides important implications for companies and regulators in enhancing effective corporate governance to reduce tax aggressiveness in the mining sector.
Abstract:The culinary industry in Indonesia has witnessed a surge in the growth of Micro, Small, and Medium Enterprises in recent years. These enterprises, known as culinary MSMEs, have played a pivotal role in the country's economic…
omic development. To remain competitive in the dynamic market, these MSMEs need to embrace innovative and creative strategies that can drive their growth and sustainability. This paper aims to provide a comprehensive understanding of the innovation and creativity strategies employed by Indonesian culinary MSMEs and identify the key factors that contribute to their success. The study found that culinary MSMEs in Indonesia can adopt a range of innovative and creative strategies to enhance their competitiveness. These may entail developing novel and distinctive menu offerings, implementing efficient production processes, leveraging digital technologies for marketing and customer engagement, and fostering an organizational culture that promotes innovation. By adopting a customer-centric approach and remaining responsive to evolving market trends, these enterprises can distinguish themselves from competitors and maintain a leading position in the industry. A systematic review of the existing literature also reveals that culinary MSMEs in Indonesia face various challenges, including financial constraints, lack of human resources, and limited access to information and technology. To address these challenges, collaboration with external parties, such as the government, research institutions, and universities, can be a crucial step in enhancing the innovation capabilities of these enterprises.
Abstract:This study aims to analyze the effect of investment and trade on Indonesian economic growth with a focus on the impact of the Russian-Ukrainian war. The conflict between Russia and Ukraine has caused significant global uncertainty,…
ncertainty, affecting international investment and trade flows. This study employs a quantitative approach using secondary data from various official sources. Through regression analysis, it was found that investment and trade have a significant impact on Indonesia's economic growth. However, the instability caused by the Russian-Ukrainian war affects this relationship, particularly through changes in commodity prices and disruptions in global supply chains. The results of this study provide important insights for policymakers to develop strategies that can mitigate the negative impacts of international conflicts on the national economy.
Abstract:Many students decide to choose concentration because of pressure from other parties, such as parents, siblings, or the surrounding environment. Therefore, the purpose of this study is to explore and understand in depth the…
he dynamics of decision-making in financial management concentration. The research was conducted with a phenomenological approach that reveals deep aspects that have not been revealed in the scientific literature so that it becomes a novelty about the dynamics of student decision-making in choosing a concentration. This research uses qualitative methodology with an interpretive paradigm and transcendental phenomenology approach. The key informants of this study were 8th students of financial management concentration. Data collection is done through participant observation, in-depth interviews, and documentation. The dynamics of decision-making regarding the choice of financial management concentration are caused by academic preferences, the impact of social interaction, and job opportunities. There are factors of friends or close people who give academic preferences, group factors that concern the impact of social interaction on the decision-making process, and personal factors related to future employment opportunities
Keywords: Decision-making; Academic preferences; Impact of Social Interaction; job opportunities, Management Concentration
Abstract:Bad credit is one of the main problems faced by the banking sector, which can threaten financial stability and bank profitability. This research aims to analyze the causes of bad credit through the literature review method,…
od, by identifying and evaluating relevant scientific works. The research results show that the causes of bad credit can be categorized into four main factors: internal factors of the borrower, external factors of the borrower, internal factors of the bank, and regulatory and policy factors. The borrower's internal factors include poor management and weak financial capabilities, while external factors include unstable macroeconomic conditions and intense business competition. Internal bank factors include weak credit assessment processes and inappropriate credit policies, while regulatory and policy factors include less effective regulations and erratic changes in government policy. To reduce the risk of bad credit, banks and financial institutions are advised to improve credit assessment processes, tighten supervision of the use of funds, develop credit policies that are more flexible but based on in-depth risk analysis, and strengthen regulations and supervision. Macroeconomic risk mitigation strategies are also important to maintain financial stability. By implementing these strategic steps, it is hoped that the risk of bad credit can be minimized, support the stability and sustainability of the banking sector, and increase trust and security for all parties involved. This research emphasizes the importance of a comprehensive and coordinated approach in credit risk management to ensure the sustainability and stability of the financial system.
Abstract:The aim of this research is to determine the influence of product quality and price perception on purchasing decisions for Pixy cometics products at Watson, East Jakarta. The analysis method in this research uses primary…
data. The test stages carried out were validity tests, reliability tests, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis tests, T test, F test, and coefficient of determination test (R2). The data used in this research used a questionnaire questionnaire via Google Form and consisted of 100 respondents. The sampling method in this research is non-probability sampling with a purposive sampling technique. The testing tool used in this research is IBM SPSS 26 software. The results of this research show that simultaneously the product quality variable and the price perception variable have a significant influence on purchasing decisions for Pixy cosmetic products at Watson, East Jakarta. Partially, the product quality variable has a positive and significant effect on purchasing decisions, and the price perception variable has a positive and significant effect on purchasing decisions for consumers of Pixy cosmetic products at Watson, East Jakarta.
Abstract:This research aims to analyze the influence of facilities and service quality on member satisfaction at the Golden Stik Kelapa Dua Depok Gym. In the fitness industry, member satisfaction is an important factor that determines…
mines the success and sustainability of a fitness center. This research uses quantitative methods with a survey involving a number of Golden Stik Gym members as respondents. The data collected was analyzed using statistical techniques to determine the influence of facilities and service quality on member satisfaction. The research results show that both facilities and service quality have a significant influence on member satisfaction. Complete and high-quality facilities, such as modern equipment, maintained cleanliness and comfortable spaces, contribute positively to member satisfaction. Apart from that, service quality, which includes staff professionalism, responsiveness to member needs, and the ability to provide personalized service, has also been proven to have a big impact. This research provides valuable insight for Golden Stik Gym management in their efforts to increase member satisfaction. In addition, the results of this research can be used as a reference for other fitness centers in developing strategies to increase their member satisfaction and loyalty. With the right focus on improving facilities and services, it is hoped that fitness centers can meet member expectations and continue to grow in this competitive industry
Abstract:This research aims to determine the marketing influence of Word of Mouth Marketing on the decision to purchase services from PT. JILC Branch My Pongti in Makassar City. The population in this research is JILC students My…
group is 252 people. The number of samples used was 71 people by using Slovin's sample theory. Data collection was carried out by using observation and questionnaire methods. Technical data analysis used is multiple linear regression analysis using statistics Product and Service Solution (SPSS) v.21. The multiple linear regression equation produces the equation Y = 5.451 + 0.697X1 + 0.052X2. Thus the results of this study found that The Word of Mouth variable has a positive and significant effect on decisions Consumer. The results of the correlation analysis of determination (R Square) were 0.487 or 48.7%. This shows that the percentage influence of the independent variable amounting to 48.7%. Meanwhile, the remaining 51.3% was influenced or explained by other variables not included in this research model. F count (32.327)> F table (3.128) with a significance level of 0.000 < 0.05. So hypothesis that is accepted is H1 which means variable X (Organic WOM and Amplified WOM) simultaneously has a significant influence on variable Y (Consumer Decision). Meanwhile, the t test results explain the calculated t for variable X1 is (7.185) > t table (1.995) with a significance level of 0.000 < 0.05. So H0 is rejected and the accepted hypothesis is H2 which means variable Organic WOM partially has a significant influence on the variables Y (Consumer Decision). The results of the partial test for variable X2 explain that t count 0.0494 > 0.05. So H3 is rejected and the accepted hypothesis is H0 which means that the Amplified WOM variable partially has no influence significant to variable Y (Consumer Decision).
Abstract:This study examined the influence of Education and Training, Work Motivation, and Leadership Style on the performance of female Civil Servants (ASN) in the city of Makassar. Using a quantitative causal method, this research…
rch collected data from 100 samples determined based on the Slovin formula. Data analysis was conducted using multiple linear regression with SPSS version 25. The results of the study showed that all independent variables had a significant impact on employee performance. Validity and reliability tests confirmed the reliability of the research instrument. The regression model indicated that an increase in the variables of Education and Training, Work Motivation, and Leadership Style was positively associated with an improvement in employee performance. The coefficient of determination (Adjusted R Square) of 31% indicated that independent variables influenced 31% of the variance in employee performance, while the rest was influenced by other factors.This research confirms that education and training are important for improving the quality and performance of employees. Work motivation significantly affects performance, and effective leadership style positively contributes to employee performance. In conclusion, Education and Training, Work Motivation, and Leadership Style collectively and partially have a significant impact on the performance of female ASN employees in the city of Makassar.
Abstract:This research aims to analyze the role of price in increasing customer satisfaction in the barbershop service industry in Makassar City. The barbershop services industry has grown rapidly in recent years, and competition…
between service providers has become increasingly fierce. One factor that influences customer decisions is the price offered by the service provider. Therefore, this research aims to explore how price can influence customer satisfaction in the barbershop context. This research uses a quantitative approach by collecting data through questionnaires distributed to barbershop customers in Makassar City. Data processing was carried out using regression analysis to identify the relationship between price and customer satisfaction. The research results show that price has a significant influence on customer satisfaction in the barbershop service industry. These findings indicate that barbershop service providers need to consider appropriate pricing strategies to increase customer satisfaction. Competitive prices and in line with the quality of services offered can provide added value for customers. Apart from that, this research also shows that there are other factors that can influence customer satisfaction, such as service quality, barbershop environment, and overall customer experience. This research contributes to the understanding of the role of price in increasing customer satisfaction in the barbershop service industry. The results of this research can be a reference for barbershop service providers in developing effective marketing strategies to increase customer satisfaction and maintain competitiveness in a competitive market.