Abstract:This study aims to analyze the effect of regional wealth, regional expenditure, and General Allocation Fund (DAU) on local government performance in Indonesia. Local government performance is strongly influenced by how these…
hese three factors are managed and optimized. Well-managed local wealth can increase regional fiscal capacity and reduce dependence on funding from the central government. Effective and efficient local expenditure plays a role in providing quality public services, while DAU makes an important contribution to regions with limited fiscal capacity. The method used in this research is a literature study by analyzing related literature, including scientific articles, government reports, and previous research. The results show that the interaction between the three factors has a significant impact on local government performance, which is reflected in development achievements and improvements in people's quality of life. Recommendations from this study include the need for more efficient management of local wealth, more focused allocation of local expenditure to priority sectors, and reduced dependence on DAU by increasing local own-source revenue (PAD). This study also suggests further research to explore the impact of DAU management on regional fiscal resilience.
Abstract:The Impact of Problematic Learning Styles on Learning Outcomes in My Country Cultural Diversity Teachers and Teaching Education Dissertation Pacuan University. 2566 This study is a quasi-experimental study using traditional…
nal and problem-based learning models to investigate how cultural diversity sub-factors affect learning outcomes in My Country State School in Bokor IV C 78 Problem-based learning models have more requirements than traditional control class learning problems based on the experimental class model compared to the model. Because the results of both samples are lower than the L table, they have a high N value, so to find out whether the sample <0.148 is distributed in normal class groups, the researcher conducted an additional normality test using the Liliefors test hypothesis test of 7.42843 is greater than 1.9944 in the table, therefore the alternative hypothesis is accepted and the null hypothesis H0 is rejected Based on the above findings, the problem-based learning model is more effective than the traditional approach. diversity in my country.
Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Abstract:This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size,…
earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy
Abstract:This study explores the influence of financial literacy, financial inclusion, and lifestyle on financial management among millennials, with a case study of students from the Faculty of Economics and Business at Universitas…
as Pelita Bangsa. Using a quantitative approach and purposive sampling technique, data were collected from 100 respondents through a questionnaire and analyzed using multiple linear regression. The results show that financial literacy, financial inclusion, and lifestyle positively and significantly impact student financial management, with significance values of 0.000 and 0.007 (< 0.05). These findings highlight the importance of these three factors in managing finances in the millennial era.
Abstract:This study aims to explore the ability of Cellular Automata-Markov (CA-Markov) model in predicting the expansion of urban growth rate in Ambon, Indonesia, and Gaza Strip, Palestine. Using a literature study approach, this…
s research collected and analyzed secondary data on land use change, population growth, and factors affecting urbanization in both regions. The results of the analysis show that the CA-Markov model has high accuracy in predicting land use change, and is able to describe the spatial dynamics of built-up land growth. This research emphasizes the importance of integrating environmental aspects in land use planning to achieve sustainable development. The findings are expected to provide useful recommendations for policy makers in managing urban growth, as well as enrich the literature on the application of the CA-Markov model in different contexts.
Abstract:This research aims to evaluate the public response to the implementation of the e-PR service by PT. KAI, focusing on service satisfaction and effectiveness. In the context of public service digitalization, PT. KAI has taken…
taken an innovative step by introducing e-PR, an electronic public relations platform, to enhance engagement and communication with the public. Through online surveys , this study will collect user perception data related to the quality, accessibility, and benefits of the e-PR service. Data analysis will be conducted using descriptive and inferential statistical techniques to identify levels of satisfaction and factors influencing the effectiveness of e-PR. The results of this study are expected to provide valuable insights for PT. KAI in refining its digital communication strategy and improving service quality to the public. Thus, this research is not only relevant to PT. KAI but also to digital PR practices in other industries
Abstract:This study investigates how capital structure and profitability influence the value of PT Astra Agro Lestari Tbk. It employs a quantitative approach using numerical data, specifically analyzing the company's financial reports…
ports from 2012 to 2021. The findings indicate that capital structure significantly affects the company's value, with a T-test result showing a calculated value of 5.686, which exceeds the t-table value of 1.89458, and a significance level of 0.031 (less than 0.05). Profitability also has a significant impact, with a calculated value of 5.686 surpassing the t-table value of 1.89458 and a significance level of 0.001 (less than 0.05). This suggests that both capital structure and profitability individually affect the company's value. Additionally, when considered together, capital structure and profitability have a combined significant impact on firm value, with a significance level of 0.002 (less than 0.05) and a calculated F-value of 17.413, which is greater than the F-table value of 4.74. This confirms that both factors together significantly influence the company's value
Abstract:Teenage pregnancy is a complex global issue with a significant impact on maternal mental health. This study aims to conduct a Systematic Literature Review (SLR) analysis of the relationship between teenage pregnancy and…
maternal mental health, with a focus on the impact, influencing factors, and variations in findings based on geographic and cultural context. Literature searches were carried out through scientific databases such as PubMed, Google Scholar, and several international journals. Inclusion criteria included studies that addressed the impact of teenage pregnancy on maternal mental health, with analysis of factors influencing this relationship as well as variations in findings based on geographic and cultural context. This SLR analysis identified that teenage pregnancy consistently has a negative impact on maternal mental health, including increasing the risk of stress, anxiety and depression. Factors such as social support, social stigma, and economic conditions play an important role in influencing the mental health of teenage mothers. The variety of findings suggests that cultural norms, family structure, and global crises such as the COVID-19 pandemic may significantly influence the experience and impact of teen pregnancy. These findings highlight the need for a holistic approach in supporting the mental health of teenage mothers, including increasing access to affordable mental health services, strong social supports, and educational programs that strengthen community awareness. Evidence-based policy implications can help reduce the negative impact of teenage pregnancy on maternal mental health, by integrating cultural and contextual perspectives in interventions aimed at improving the well-being of teenage mothers worldwide.
Abstract:Diarrhea is an infection of the digestive tract that poses a global health challenge, including in Indonesia. It is characterized by defecation occurring three or more times in children, or more than four times in neonates…
es within 24 hours, with stools that are soft or liquid, and sometimes contain blood. The incidence of diarrhea at the Kebun Kopi Health Center is particularly high. This study aims to analyze the factors related to the incidence of diarrhea in the working area of the Kebun Kopi Community Health Center, Jambi City. The research utilized a cross-sectional study design, with a population of 843 people, from which 71 samples were selected through accidental sampling. Data were collected through observation and questionnaires, and analyzed univariately and bivariately using the chi-square test. The results indicate a significant relationship between latrine ownership (p-value 0.000), hand washing behavior (p-value 0.000), and knowledge (p-value 0.000) with the incidence of diarrhea. The variables associated with the incidence of diarrhea at the Kebun Kopi Health Center in Jambi City include latrine ownership, hand washing behavior, and knowledge. The high incidence of diarrhea is closely linked to inadequate sanitation, poor hand washing practices, and low levels of health knowledge. To significantly reduce the incidence of diarrhea, it is essential to improve access to proper sanitation, promote effective hand washing practices, and enhance public knowledge about essential health practices.