Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:The rapid advancement of digital technologies has fundamentally restructured the nature of work and transformed the roles, practices, and strategies of Human Resource Management (HRM). This article presents a systematic…
review of HRM challenges and opportunities within digital workplace environments, drawing on peer-reviewed literature published between 2015 and 2024. Five core dimensions of digital HRM transformation are examined: technology-based talent acquisition, remote and hybrid workforce management, continuous digital competency development, people analytics and data-driven decision-making, and the ethics of algorithmic management. The findings reveal that while digitalization enhances HR efficiency and organizational agility, it simultaneously introduces complex challenges related to employee well-being, digital equity, and data privacy. This article further proposes the Digital HRM Maturity Model as a conceptual framework offering organizations a structured pathway toward sustainable, human-centered digital transformation. Managerial implications and future research directions are discussed accordingly.
Abstract:Marriage from an Islamic legal perspective through mobile phone communication is a new issue, as there is no standard fiqh book on this matter. The validity of marriage through telecommunications does not yet have its own…
n legal status because the Marriage Law 1 of 1974 does not regulate the law of prenuptial agreements. Legal analysis of the Islamic legal concept of marriage through telecommunications requires a search for law ( rechtsvinding ) by judges as conservative parties. Even in lawless environments, there are attempts to violate or break well-enforced rules and regulations. Efforts to interpret existing law properly can be applied in all future cases, because the law is sometimes unclear, incomplete, or not up-to-date ( rechtsvinding ). In other words, judges must adapt the law to more serious cases, because existing law cannot cover all social phenomena.
Abstract:This paper explores the role of Artificial Intelligence (AI) in enhancing decision-making processes within multinational corporations. The primary issue addressed is how AI can be integrated effectively across diverse global…
obal markets, considering factors like regulatory frameworks, cultural diversity, and market dynamics. The research proposes a framework for AI implementation that ensures both operational efficiency and ethical soundness. The study employs a mixed-methods approach, combining qualitative interviews and quantitative surveys from key stakeholders in multinational corporations. Preliminary findings suggest that AI significantly improves decision-making speed and accuracy, particularly in data analysis, market trend prediction, and consumer behavior forecasting. However, challenges remain in adapting AI systems to various cultural and regulatory environments, highlighting the need for customization and local adjustments. This study contributes to understanding how AI can be applied more effectively and ethically across international markets, offering insights for future implementations in diverse business contexts.
Abstract:Perkembangan teknologi kecerdasan buatan atau Artificial Intelligence (AI) telah memberikan dampak transformasi yang masif di berbagai sektor, termasuk pendidikan. Guru dituntut untuk beradaptasi dengan alat digital guna…
menciptakan suasana belajar interaktif bagi siswa generasi Z dan Alpha. Pengabdian kepada Masyarakat (PkM) ini bertujuan memberikan solusi atas keterbatasan literasi digital guru di SD Brainfor Islamic School melalui pelatihan intensif pemanfaatan Generative AI. Fokus kegiatan meliputi penggunaan AI Teks (ChatGPT, Notion AI) untuk administrasi, serta AI Multimodal (Gemini AI, Canva AI, Suno AI) untuk pembuatan RPP, ilustrasi kelas, dan musik edukatif. Metode pelaksanaan menggunakan pendekatan Participatory Action Learning System (PALS) yang terdiri dari tahap sosialisasi, pelatihan hands-on, dan evaluasi. Hasil kegiatan menunjukkan lonjakan rata-rata pemahaman peserta dari 35% pada tahap pre-test menjadi 88% pada tahap post-test. Seluruh peserta berhasil menghemat 50% waktu penyusunan administrasi dan menghasilkan minimal satu produk media pembelajaran interaktif secara mandiri. Pemanfaatan AI terbukti mereduksi kebosanan belajar siswa dan sangat membantu guru berinovasi.
The development of Artificial Intelligence (AI) technology has brought massive transformation in various sectors, including education. Teachers are required to adapt to digital tools to create interactive learning environments for Generation Z and Alpha students. This Community Service (PkM) aims to provide a solution to the limited digital literacy of teachers at SD Brainfor Islamic School through intensive training on Generative AI. The focus includes the use of Text AI (ChatGPT, Notion AI) for administration, and Multimodal AI (Gemini AI, Canva AI, Suno AI) for creating lesson plans, class illustrations, and educational music. The implementation method uses the Participatory Action Learning System (PALS) approach consisting of socialization, hands-on training, and evaluation stages. The results showed a surge in participants' average understanding from 35% in the pre-test to 88% in the post-test. All participants successfully saved 50% of their administration time and independently produced at least one interactive learning media product. The use of AI is proven to reduce student boredom and greatly helps teachers innovate.
Abstract:This study aims to determine the role of mothers as agents of masculinity enculturation for Nias ethnic boys. This study uses a qualitative method with an ethnographic approach, data collected through participatory observation,…
vation, in-depth interviews, and documentation of Nias ethnic mothers and boys. The results show that the role of mothers as agents of masculinity enculturation in Nias ethnic boys in Tegal Sari Mandala II Village emphasizes the instilling of masculine values through daily care that is appropriate to the context of urban life. Mothers instill the value of courage by accustoming children to dare to speak, appear, and defend the truth, while building strength through emotional control and assertiveness to be able to face pressure, develop resilience through independence, discipline, and adaptability, and teach leadership through responsibility, decision-making, and the application of traditional leadership values such as si'ulu and si'ila. The main challenges faced by mothers include the stubbornness of children, the limited role without a husband figure for single parents, and the negative influence of social media and diverse urban environments. Mothers make various efforts to overcome these obstacles by implementing a firm but loving parenting style, providing motivation when children experience failure, and involving other male family members such as uncles or church members to provide advice. The implementation of traditional Nias ethnic masculinity values is still attempted through oral narratives, the use of digital technology to demonstrate the Fahombo (Stone Jumping) tradition, and the involvement of boys to attend and witness various Nias ethnic traditions in urban areas to maintain their ethnic identity amidst modernity
Abstract:Information technology-based learning has become important in the world of modern education. In this digital era, Google has become a service that almost everyone must have. However, in practice, there is a problem with…
the various conveniences that Google offers, which are open source and should be used as a solution in the transformation of conventional learning environments to digital learning. This research aims to develop Google Site-based digital learning media as a solution to the transformation of conventional learning to digital learning. The R&D method involves needs analysis, media development, UI/UX evaluation, and increasing learning
efficiency. The study population consisted of 30 lecturers and students from the Plantation Management Study Program, with 27 people as samples using the random sampling method and Krejcie and Morgan table calculations. The results of the study show the high need for digital media in the post-pandemic era, where online learning is dominant. The development and implementation of open-source Google site-based learning media increases learning efficiency compared to the direct presentation of material through online presentations. The accessibility and features provided by the Google site add value to the UI and UX evaluation for users.