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 examines the influence of Foreign Direct Investment (FDI) and Micro, Small, and Medium Enterprises (MSMEs) on economic growth and its impact on unemployment reduction in the Province of DKI Jakarta. The analysis…
is reveals a significant positive correlation between FDI and economic growth, highlighting the role of foreign capital, technology transfer, and managerial expertise in boosting regional productivity. Similarly, MSMEs contribute significantly to the Gross Regional Domestic Product (GRDP) and employment creation, supported by government policies facilitating access to finance, training, and business support. The study also finds that economic growth driven by FDI and MSMEs effectively reduces unemployment rates. Recommendations for policymakers include creating a favorable investment climate, strengthening MSME support, ensuring inclusive economic growth, and enhancing public-private collaboration. These measures aim to sustain the positive impact of FDI and MSMEs on economic development and job creation in DKI Jakarta.
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:This research aims to find out how student learning outcomes differ in the Accounting Laboratory course based on previous educational background. The population in this sample is all 91 students who filled out the Googleform…
form provided. The sample size was obtained using the Yamane formula for the two independent variables, namely SMK with 40 students and SMA with 20 students. The type of research in this research is quantitative comparative using the independent sample t-test analysis technique, with the test carried out being a difference test of one group of samples (pairs). The results of this research are that there is no statistically significant difference between the learning outcomes of students with vocational/MAK backgrounds and the learning outcomes of students with high school/MA backgrounds. Keywords: Learning Outcomes, Educational Background
Abstract:This study intends to investigate the impact of social capital, social institutions, and local potential on the success of KUBE start-ups, as regulated by an entrepreneurial mindset. This study's population consists of VCO…
CO business players who belong to joint business organizations. The sample consisted of 200 respondents chosen using the approach of purposive sampling. The data utilized are both original data collected from respondents via questionnaires and secondary data. This study uses Structural Equation Modeling (SEM) with the SmartPLS application to handle data. According to the findings of this study, Social Capital and Social Institutions have little effect on the success of KUBE Start Up. Meanwhile, Local Potential and Entrepreneurial Spirit have a substantial beneficial impact on KUBE Start Up's success. Entrepreneur Spirit does not mitigate the influence of Social Capital, Social Institutions, and Local Potential on KUBE Startup's success.
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:The Pajarakan District area is an agricultural area where 61% of the area is rice fields. Even though the Pajarakan Subdistrict area has large agricultural land, it does not make farmers feel benefited when the harvest season…
eason arrives, because many of the farmers feel at a loss because their crops are bought by collectors at low prices. The purpose of this research is to create a system for selling agricultural products to help farmers sell agricultural products directly to agents in order to get a higher price than the price of collectors. In this study, a system was successfully created with the name YUK TANI based on Android using Android Studio, and the CodeIgniter 4 framework for creating REST APIs, and MySQL as database storage. With this system of selling agricultural products, it is hoped that it can help farmers in the Pajarakan District area to improve their economy when post-harvest arrives.
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:PT Sugar Group Companies requires an information system that affects raw material inventory control. In this research, the Exponential Smoothing method is implemented to estimate the amount of raw materials needed in the…
future. This method is useful for companies to carefully calculate the amount of raw materials needed, this can reduce the budget and increase operational capabilities. The results of the study state that the Exponential Smoothing method can be used effectively in raw material inventory control information systems, both in industries that have high differences in demand for raw materials. Therefore, this system can facilitate PT Sugar Group Companies in optimizing the use of resources and developing service quality.