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:Anemia in pregnant women is a serious health problem with negative impacts on the health of the mother and fetus. The aim of this research is to conduct a literature review on strategies for reducing and preventing anemia…
a in pregnant women. This study used the Systematic Literature Review (SLR) method to collect and evaluate 20 relevant articles regarding strategies for reducing and preventing anemia in pregnant women. A literature search was conducted through various databases and articles that met the inclusion and exclusion criteria were selected for analysis. The main finding of this literature review is that several effective strategies have been identified for the reduction and prevention of anemia in pregnant women, including iron and folic acid supplementation, dietary changes, regular check-ups, health education, and community-based awareness campaigns. Factors such as public awareness, supportive health policies, and easy access to health services play an important role in supporting the successful implementation of these strategies. However, there are also obstacles such as limited access and resources, non-compliance, and cultural challenges that can hinder efforts to prevent anemia. The conclusion of this research is that strategies for reducing and preventing anemia in pregnant women require a holistic approach involving various aspects, including strengthening health services, targeted health education, and cross-sector collaboration. By implementing appropriate recommendations, it is hoped that a significant reduction in the prevalence of anemia in pregnant women can be achieved and improve the overall health of mothers and fetuses.
Abstract:Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk…
k areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.
Abstract:This study investigates the relationship between teenage pregnancy and future maternal mental health by using qualitative methods and relying on literature review as the main data source. The background of this study is…
based on the importance of a deeper understanding of the impact of teenage pregnancy on maternal mental health, given the high prevalence of teenage pregnancy in Indonesia and its long-term negative impact. The purpose of this study is to investigate the factors that support or hinder the mental health of mothers who experience teenage pregnancy, and to present key findings from the relevant literature in this context. The research method used was a qualitative analysis of relevant literature studies found through systematic searches in academic databases and scientific journals. This approach allowed us to explore the findings of various studies and gain an in-depth understanding of the phenomenon under study. The main results of this study show that teenage pregnancy has a significant impact on the mother's future mental health, including an increased risk of depression, anxiety and postnatal stress. Factors such as social support, access to mental health services, and economic conditions play an important role in determining the mother's future mental health. The conclusion of this study is that efforts to improve future maternal mental health should be a priority in public policy and clinical practice. A holistic approach that takes into account the various factors that influence maternal mental health, as well as cross-sectoral cooperation, is needed to create a supportive environment for adolescent mothers to achieve optimal mental well-being.
Abstract:The hospitality sector is one of the impacted industries, as it is closely connected to the tourism sector by providing lodging for tourists. However, there have been some favourable effects, such as the establishment of…
Kokoon Hotel Banyuwangi in reaction to the pandemic scenario. Increase in staff turnover is correlated with the appearance of opportunities that have resulted from the tourism recovery programme that the Indonesian government has implemented as a response to the Covid-19 outbreak, as was stated before. The research aims to investigate the employees' perception of the workplace climate at Kokoon Hotel Banyuwangi and determine the extent to which the work environment impacts their intention to continue working at the hotel. The qualitative method offers an opportunity for an in-depth exploration of Kokoon Hotel Banyuwangi's Efforts in Retaining Employees. This research found that skill development, career advancement, pay, work culture, benefits, and outstanding relationships affect employee satisfaction at Kokoon Hotel Banyuwangi. To retain staff, Kokoon Hotel Banyuwangi offers cross-training programmes, fair promotion processes, and a comfortable work culture for employee development. Kokoon Hotel Banyuwangi employees depart for financial, professional, and outside experience reasons. Kokoon Hotel Banyuwangi has to strengthen work culture, interactions with supervisors, coworkers, and subordinates, and employee skill development.
Abstract:This study examines the complex consequences of industrial area development on both the national and regional economies of Indonesia, with a specific focus on the interaction between these two domains. This research employs…
oys a comprehensive case study methodology to examine the policies crucial for ensuring sustainable economic growth in the aftermath of the pandemic. Industrial expansion's direct and indirect effects on job creation, economic diversification, technological advancement, and resource distribution are all examined in this analysis. Considering the varying degrees of development and infrastructure across Indonesia's regions, the study also identifies the distinct impacts of economic disparities across these areas. The results emphasize the need for tailored policy interventions that consider regional discrepancies and foster fair economic growth post-pandemic. Contributing to the economic recovery of the nation, the study finds sectors of the Indonesian economy with potential for expansion in the post-pandemic period. Employing the shift-share analysis and qualitative descriptive method, help determine if any changes have occurred in the configuration of the economic system during the post-pandemic period. The findings indicate that each of the five provinces, namely Bali, Riau Islands, Banten, East Borneo, and Yogyakarta, possesses distinct competitive advantages that are unique to their respective regions. However, none of the industries in these five areas possesses a significant degree of expertise in any particular industry. The research also emphasizes the lack of dedicated business activities focused on a specific industry.
Abstract:This study, held at the Production Unit of PT Perkebunan Nusantara XVI Makasar, South Sulawesi is aimed at analyzing the influence of intrinsic motivation and quality work life on employee’s performance. The sample in this…
this research, which is quantitative in nature, was the employees of the production unit with a total number of 86 respondents. It is done with data analysis method, using multiple linear regressions.The result of this study indicates that the variables of intrinsic motivation and quality of work life simultanneously affect the employee’s performance with a contribution of 37,3%, while the remaining 52,7% is influenced by other factors, which are beyond this study.Partially, intrinsic motivation variables negatively affect and have a significant influence on performance. This is due to the different work cultures in the sector.
Abstract:Introduction: WHO's global health sector strategy 2022–2030 on HIV goals to reduce HIV infections from 1.5 million by 2020 to 335,000 by 2030, and deaths from 680,000 in 2020 to below 240,000 by 2030. The Southeast Asia…
sia Regional Action Plan (RAP) for HIV (2017–2021) provides a clear vision of "zero new infections, zero HIV-related deaths, and zero discrimination" and a goal to "End the AIDS epidemic as a health threat by 2030". Methods: Qualitative research by understanding the phenomenon of what the research subjects experienced, In this study, the authors used a descriptive method, which aims to describe the facts of the Indonesian government's policy and the Thai government's policy in tackling HIV AIDS cases in each country. Results: People diagnosed with HIV should be offered and associated with antiretroviral treatment (ART) as soon as possible after diagnosis and monitored periodically using clinical and laboratory parameters, including tests to measure the virus in the blood (viral load). Indonesia's policies in dealing with HIV AIDS are: Government Policy, Treatment, treatment and support for PLHIV, Conducive Environment, Sustainability of Countermeasures. Meanwhile, Thailand's state policy is: Prevention, Treatment and treatment, Cooperation in countermeasures and creating a conducive environment for PLHIV. Conclusion: It is known that in principle, the prevention and treatment of HIV AIDS refers to the world health organization and is developed based on the needs of each local government by looking at several ethnicities, races and religions as strategies in accelerating their prevention
Abstract:The Family Hope Program (PKH) is a government initiative aimed at alleviating poverty through empowering poor communities in various regions. This study aims to analyze the implementation of PKH in Teluk Ambon District,…
focusing on program effectiveness, challenges faced, and the impact on beneficiaries. The research uses a qualitative case study approach, collecting data through interviews, observations, and documentation. The findings reveal that PKH implementation generally runs according to schedule and targets the right beneficiaries, despite some technical difficulties and challenges in data updating and public understanding. Coordination among stakeholders, continuous socialization, and optimal assistance are key factors for the program’s success. Moreover, PKH has significantly improved the welfare of poor families, especially in education and health sectors. However, improvements in monitoring and evaluation mechanisms and program flexibility are needed to better respond to social changes. This study recommends enhancing administrative systems and increasing the capacity of facilitators to ensure that PKH can be more effective and sustainable.