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: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:To ensure that the human resource management function of a company or organization runs well, a human resource management audit is very important to overcome economic challenges so after all, one of the keys to a company's…
's success lies in the quality of its human resources. The results of this literature review aim to analyze the role of management audit in human resources. The method used to write this journal article is a literature review with an explanation of findings, theories and sources from other research which are quoted from references to become the basis for conducting research that comes from thoughts that have been produced by the researchers.The results of a review of research journals overall conclude that management audits can be utilized in the effectiveness of human resources which helps achieve company goals. By increasing the effectiveness of the company to achieve its goals, the company requires a management audit. This is in accordance with the results of a review which concluded that management audit plays an important role in human resources.
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:Artificial intelligence is likely to have a significant impact on marketing strategies and customer behaviors in the years ahead. Research in this field has grown considerably, demonstrating AI's ability to simulate human…
n behavior and perform tasks intelligently. With growing interest among marketing researchers and practitioners, this research aims to provide an overview of the evolution of both marketing and AI research fields. This paper explores the emerging role of artificial intelligence in personalized engagement marketing, which focuses on creating, communicating, and delivering customized offerings to customers. Utilizing the Systematic Literature Review technique, we examined over 300 academic articles to uncover prevalent themes and gain a deeper understanding of current AI utilization in marketing. We then propose a plan for future research that examines potential changes in marketing strategies and customer behaviors while emphasizing critical policy considerations related to privacy, bias, and ethics. The implications for marketing managers are discussed along with predictions about how AI will impact branding and customer management practices going forward. Our research highlighted several benefits of integrating AI into marketing such as improved customer interactions, increased revenue, reduced expenses, and enhanced overall efficiency. However, this research also pointed out areas requiring further investigation including challenges posed by AI integration like shortage of skilled personnel and data privacy concerns.