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: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:The financial uncertainty in the results of the investment evaluation creates conditions of risk in the decision making of any strategy in the management of the industrial units. The recent crises (economic and pandemic)…
have only reinforced the need to explicitly introduce the factor of uncertainty in any new investment decision. The aim of the present paper is to develop a methodological approach contributing to the appraisal of an investment project under risk and uncertainty. Methods from statistical - econometrics, probabilistic analysis, numerical simulation methods and financial analysis are used and combined. The stochastic approach is used through the Monte Carlo simulation to appraisal the uncertainty. Finally, the implementation of probabilistic theory combined with the use of decision trees allows to estimate in a more relevant way the factor of uncertainty considering all perspectives.
Abstract:This study aims to explore the relationship between consumer-based brand equity and brand loyalty, with an emphasis on the mediating role of customer satisfaction in the specific context of the cake shop segment within the…
he restaurant industry. Employing Structural Equation Modeling (SEM) through LISREL, this research analyzes data collected from customers of Browcyl’s cake shops in Makassar. The model focuses on examining the impact of five dimensions of consumer-based brand equity on customer satisfaction and, subsequently, on brand loyalty. The results indicate that three out of the five dimensions of consumer-based brand equity significantly and positively influence customer satisfaction. In turn, customer satisfaction has a strong, positive impact on brand loyalty. This highlights the pivotal role of certain brand equity elements in enhancing customer satisfaction, which is a key driver of brand loyalty in the cake shop sector. The study offers valuable insights for practitioners in the restaurant industry, particularly in the cake shop sector. It suggests that focusing on specific aspects of brand equity can significantly improve customer satisfaction, leading to increased brand loyalty. This provides a strategic direction for cake shop owners and marketers to strengthen their brand equity in ways that resonate with their customers.
Abstract:The goal of this study is to ascertain how the level of service at Cafe Banua Coffee in Makassar City affects customer satisfaction. The research method utilized in this file is a quantitative research approach with an associative…
ssociative research type. This study found that service quality has an impact on customer satisfaction at Café Banua Coffee in Makassar city. Quantitative research is a research method based on the positivist philosophy, used to examine specific populations or samples. Data collection uses research instruments, and data analysis is quantitative in nature with the aim of testing predetermined hypotheses. This suggests that the business might raise client happiness by enhancing the caliber of services offered.
Abstract:This study aims to (1) determine the effect of job satisfaction on employee performance, (2) determine the effect of employee commitment on employee performance, (3) determine the effect of job satisfaction and employee…
commitment jointly on employee performance at the Makassar City Social Service . The data used in this study are primary and secondary data with a total sample of 69 respondents. This study used a quantitative approach and was analyzed using multiple linear regression analysis with the help of SPSS 22 data processing to prove three hypotheses. The results of this study prove that the variable Job Satisfaction has a significant effect on Employee Performance with a t count of 2.964 > t table of 1.996. The Employee Commitment variable has a significant effect with a t count of 2.943 > t table of 1.996. Based on the results of this study it is also known that the independent variables jointly or simultaneously have a positive and significant effect on the dependent variable, namely Employee Performance at the Makassar City Social Service. Therefore, if job satisfaction and employee commitment continue to be improved, it will certainly increase employee performance.
Abstract:This study aims to examine and analyze the effect of financial literacy and financial inclusion on the financial performance of MSMEs in Makassar City. Sources of data in this study are primary data and secondary data. The…
he population is all MSMEs in Makassar City which are registered with the Makassar City Cooperatives and MSMEs Office with sample selection using certain considerations (purposive sampling). The analytical method used is multiple linear regression analysis with SPSS (Statistical Product and Service Solutions) tools.
Abstract:Emas merupakan salah satu jenis komoditi yang paling banyak diminati untuk tujuan investasi, karena dipandang sebagai instrumen yang lebih aman dibandingkan saham serta memiliki nilai jual yang selalu bergerak mengikuti…
kondisi pasar. PT Victoeria Vici, sebagai pelaku usaha perhiasan emas custom, menghadapi kendala dalam menentukan estimasi harga jual kepada pelanggan, sebab proses pengerjaan pesanan custom membutuhkan waktu hingga 14 hari, sementara harga emas bergerak fluktuatif dan tidak terstruktur setiap harinya sehingga estimasi harga menjadi tidak akurat dan tidak efektif. Berdasarkan permasalahan tersebut, penelitian ini menerapkan konsep Data Mining dengan algoritma Trend Moment untuk mengestimasi harga emas pada rentang waktu tertentu. Data yang digunakan merupakan data historis harga emas per gram pada PT Victoeria Vici periode Agustus–Oktober 2021 sebanyak 92 data. Tahapan penelitian meliputi pengumpulan data, penentuan variabel X dan Y, eliminasi untuk memperoleh nilai konstanta a dan slope b, serta penerapan persamaan Y = a + bX untuk memperoleh nilai estimasi. Hasil perhitungan menunjukkan nilai a = 720.871,725 dan b = 3,108 sehingga model estimasi mampu menghasilkan proyeksi harga emas yang mendekati pola data historis. Model ini kemudian diimplementasikan ke dalam aplikasi berbasis desktop menggunakan Microsoft Visual Basic 2010 dan basis data Microsoft Access, dilengkapi Crystal Report untuk pencetakan laporan hasil estimasi. Hasil penelitian menunjukkan bahwa algoritma Trend Moment dapat membantu PT Victoeria Vici dalam memperoleh estimasi harga emas secara lebih cepat, konsisten, dan terdokumentasi.
Gold is one of the most sought-after commodities for investment purposes, as it is regarded as a safer instrument compared to stocks and has a selling value that constantly fluctuates with market conditions. PT Victoeria Vici, a custom gold jewelry business, faces difficulty in determining the estimated selling price offered to customers because the production process for custom orders takes up to 14 days, while gold prices move in an unstructured and fluctuating manner every day, making manual price estimation inaccurate and ineffective. Based on this problem, this study applies the concept of Data Mining using the Trend Moment algorithm to estimate gold prices over a certain period of time. The data used is historical daily gold price data per gram from PT Victoeria Vici for the period of August–October 2021, consisting of 92 records. The research stages include data collection, determination of the X and Y variables, elimination to obtain the constant value a and the slope b, and the application of the equation Y = a + bX to obtain the estimated value. The calculation results show a value of a = 720,871.725 and b = 3.108, so that the estimation model is able to produce gold price projections that closely follow the pattern of historical data. This model was then implemented into a desktop-based application using Microsoft Visual Basic 2010 and a Microsoft Access database, equipped with Crystal Report for printing estimation result reports. The results show that the Trend Moment algorithm can help PT Victoeria Vici obtain gold price estimations more quickly, consistently, and in a well-documented manner.
Abstract:Risiko dapat difahami secara umum dan sering berkaitan dengan hal yang berbau negative bahkan menakutkan. Kehidupan yang dijalani setiap manusia tentunya tak terlepas dari ketidak pastian yang dapat mengakibatkan risiko-risiko.…
risiko. Untuk itu, menghindari akumulasi hal yang mengerikan, yang menimbulkan kepanikan maka dilakukan tahapan-tahapan terbaik dalam menyusun kepastian (certainty). Dalam Pembelajaran Merujuk pada seberapa baik atau suksesnya proses pembelajaran yang berlangsung dalam suatu sistem pendidikan. Ini melibatkan berbagai faktor yang mempengaruhi efektivitas dan hasil pembelajaran, termasuk metode pengajaran, materi yang disampaikan, serta pencapaian yang diperoleh oleh siswa. Penelitian ini bertujuan untuk Mengetahui Hubungan Manajemen Risiko dengan Mutu Pembelajaran. Pendekatan yang digunakan dalam penelitian ini menggunakan pendekatan kualitatif desktiptif dengan alat pengumpul data observasi, wawancara dan studi dokumen. Hasil penelitian menunjukan bahwa di Sekolah ini menunjukan implementasi manajemen Risiko untuk mutu pembelajaran dari faktor Guru, siswa, kurikulum, dan fasilitas yang menunjang pembelajaran.
Abstract:This study aims to analyze the Implementation of Traffic Engineering Policy: A Case Study of One-Way and U-Turn Systems in Pekanbaru City and identify inhibiting factors in its implementation. The background of this study…
y is based on traffic problems such as congestion and accidents that are increasing along with the growth of motorized vehicles that are not balanced by adequate road infrastructure. The Pekanbaru City Government through the Transportation Agency has implemented various traffic engineering policies, including the one-way system and the closure of U-Turns at certain points. The method used is a qualitative approach with data collection techniques through interviews, observation, and documentation. The results of the study indicate that the implemented policies have had a positive impact, but their implementation still faces obstacles such as lack of public awareness, limited infrastructure, and less than optimal coordination between institutions. This study recommends the need for more massive socialization and increased synergy between institutions to support the successful implementation of traffic engineering policies.