Abstract:The increasing demand for corporate transparency in sustainability practices, the development of ESG reporting regulations in Indonesia, and the persistent issues of credibility in disclosures such as greenwashing and inconsistent…
consistent information quality indicate that Environmental, Social, and Governance (ESG) disclosures are not always perceived positively by the market. This condition is important because ESG disclosures that are not supported by substantive implementation may be viewed as an additional cost, risk, or merely a form of compliance, which in turn may reduce firm value. Therefore, this study aims to analyze the effect of environmental disclosure, social disclosure, and governance disclosure on firm value by incorporating independent commissioners as a moderating variable. Firm value is measured using Tobin’s Q because it reflects market valuation of the company’s performance and growth prospects. The sample consists of companies included in the SRI-KEHATI index during the 2020–2024 period, with a total of 227 unbalanced panel observations analyzed using panel data regression. The results show that environmental disclosure, social disclosure, and governance disclosure have a negative and significant effect on firm value. Independent commissioners are able to weaken the negative effect of environmental disclosure and governance disclosure on firm value, but they are unable to moderate the relationship between social disclosure and firm value. These findings suggest that ESG disclosure in sustainability-oriented companies is not yet fully perceived as a value-creating factor when it is not supported by convincing implementation quality. Practically, these findings are intended to encourage companies not only to increase the extent of ESG disclosure, but also to strengthen the substantive implementation and supervisory role of independent commissioners to enhance the credibility of sustainability information
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:Komisi Informasi Provinsi Jambi masih menggunakan proses pendaftaran sengketa informasi publik secara manual sehingga menyebabkan keterlambatan pelayanan, risiko kehilangan berkas, dan kesulitan dalam pengelolaan data. Penelitian…
enelitian ini bertujuan merancang Sistem Informasi Pendaftaran Sengketa Informasi Berbasis Website untuk mempermudah masyarakat dalam mengajukan permohonan sengketa secara daring. Metode pengembangan yang digunakan adalah Waterfall yang meliputi analisis kebutuhan, perancangan, implementasi, dan pengujian. Sistem dirancang menggunakan PHP, MySQL, dan pemodelan UML. Hasil penelitian menunjukkan bahwa sistem mampu mempermudah proses pendaftaran, pengelolaan data, serta pemantauan status permohonan secara lebih efektif dan efisien.
The Information Commission of Jambi Province still uses a manual public information dispute registration process, resulting in service delays, risk of document loss, and difficulties in data management. This study aims to design a web-based information dispute registration system to facilitate online application submissions. The system was developed using the Waterfall method, which includes requirements analysis, design, implementation, and testing stages. The application was designed using PHP, MySQL, and UML modeling. The results show that the system simplifies the registration process, data management, and application status monitoring more effectively and efficiently.
Abstract:This study aims to measure the level of effectiveness of the campaign equipment (APK) of legislative candidates in the 2024 general election campaign with the object of East Java province. To create a positive image to attract…
ttract voters, visual campaign equipment is used, namely banners, billboards, social media and so on as regulated in the General Election Commission Regulation (PKPU). So that the campaign program of each legislative candidate is very important to evaluate the effectiveness of the campaign equipment. Data collection was carried out by purposive sampling. The researcher conducted a validity test of the questions before distributing the questionnaire. After the data was collected, the data was analyzed quantitatively using the EPIC model analysis with 12 indicators. The questionnaire has been tested for validity and reliability and scaled according to the Likert rule (1-5). Then tabulation was carried out on the respondents' answers to then be averaged and applied through the EPIC diagram. The calculation results showed that two dimensions, namely the Persuasion and Communication dimensions, got a value of 3.22 and 3.14 in the effective criteria and the next two variables, namely Empathy and Impact, got a value of 3.48 and 3.47 in the effective criteria. Of the various indicators, the question with the lowest value was about the legislative candidate's promise with a score of 3.01, considering that political promises are the most vulnerable things to prospective voters and influence the next election.
Abstract:This study aims to identify and analyze the influence of profitability, liquidity, and corporate governance on the quality of profits. This research was conducted on the food and beverage sub-sector listed on the Indonesia…
ia Stock Exchange in the 2019-2023 period using a quantitative approach. The sample determination was carried out by the purposive sampling method, resulting in a total of 12 companies observed over a period of 5 years, so that the total sample used was 60. Data analysis was carried out using the SPSS 26 program. The results showed that profitability, audit committees, and institutional ownership had a significant effect on the quality of profits, while liquidity and independent commissioners did not show a significant influence. However, simultaneously, all of these variables have a significant effect on the quality of profit.
Abstract:This study explores the potential of social media as a health communication platform for preventing filicide in Indonesia, focusing on disseminating information, reducing stigma, and engaging audiences. The study adopts…
an exploratory approach based on secondary data, including the analysis of scientific literature, reports from the Indonesian Child Protection Commission (KPAI) and UNICEF, and global campaigns such as #EndViolence. Research shows that social media can reach a broad audience, particularly the younger generation, through strategically designed educational content like infographics and videos. Empathy-driven campaigns utilizing real-life stories can also effectively reduce the stigma surrounding mental health, a primary cause of filicide. However, the study identifies challenges such as limited access in remote areas, potential misuse of platforms, and the sustainability of campaigns, which often pose obstacles. In Indonesia’s context, adapting global campaign models to local culture can enhance prevention outcomes. Collaboration among the government, non-profit organizations, and the community is key to ensuring long-term impact. By integrating technologies such as artificial intelligence and gamification, and implementing data-driven approaches, social media can become a powerful tool to drive behavioral change and raise public awareness about filicide prevention.
Abstract:Under the guidance of Mr. Dedi Kusbiantoro, S.P., M.M. as chairman of the supervisory commission and Mrs. Hj. Henny Pratiwi, S.P., M.M. as a member of the advisory committee. The purpose of this study was to determine the…
e pattern of tofu marketing channels, to analyze tofu marketing costs, profits and margins; and to analyze the level of economic efficiency of each tofu marketing channel in Dolok Masihul District, Serdang Bedagai Regency. The choice of research location was done purposively. The sample in this study were 19 respondents who owned the tofu industry. Field research was conducted from March 2022 to April 2022. The method used is marketing margin analysis to determine differences in price levels in marketing channels, this study also uses farmer's share analysis to determine marketing efficiency. The results of the study concluded that the fried tofu housing industry in Dolok Masihul District has 2 (two). In marketing channel I, the total marketing cost is Rp. 30/ptg, the total marketing profit for retailers is Rp. 303.33/ptg, and the marketing margin is Rp. 83.33/ptg. For marketing channel II there is no marketing fee. On stock farmers that marketing channels I and II are included in the efficient category.
Abstract:This study examines the enforcement of criminal law in relation to the offense of aggravated theft as adjudicated in the District Court Decision of Amlapura No. 60/PID.B/2024/PN Amlapura, wherein the Defendant, Jana alias…
s Tobi, was found legally and convincingly guilty of committing aggravated theft as stipulated under Article 363 paragraph (1) point 4 of the Indonesian Penal Code (KUHP). The objective of this research is to analyze the application of criminal law in the aforementioned case, with a particular focus on two principal legal issues: (1) how law enforcement was implemented in the case in question, and (2) how the judicial decision aligns with the foundational legal principles of justice, legal certainty, and utility. The research employs a normative juridical method with a descriptive-analytical approach, and utilizes both the theory of law enforcement and the theory of criminal acts as the conceptual framework. The findings indicate that all elements of the criminal offense under Article 363 paragraph (1) point 4 of the Penal Code were fulfilled, and that the panel of judges duly considered both aggravating and mitigating factors in a balanced manner. Nonetheless, further analysis reveals that the Defendant’s role in the commission of the offense was more auxiliary in nature, thereby suggesting that the normative application of Article 55 of the Penal Code would have been more appropriate. This misapplication of legal provisions potentially gives rise to substantive injustice and opens the possibility for further legal remedies. The study concludes that although the formal procedures of law enforcement were conducted in accordance with prevailing legal standards, there exists a substantive deficiency in the identification of the perpetrator’s role, which adversely affects the overall fairness of the verdict. The novelty of this research lies in its critical analysis of the accuracy of judicial application of substantive criminal norms and the imperative of rigorous judicial reasoning in sentencing, aimed at reinforcing the integrity and consistency of the Indonesian criminal justice system.
Abstract:This study aims to examine the effect of self-efficacy, social support, and optimism on grit in TNI-AD Private members who took the regular Secaba (National Military Commission) transfer test. This study used a quantitative…
ive method with a correlational research design. The sample used was 50 randomly selected Private members. Data were collected through a questionnaire that measured the three independent variables (self-efficacy, social support, and optimism) and grit as the dependent variable. The results of the multiple linear regression analysis showed a significance value of 0.000, indicating that self-efficacy, social support, and optimism had a significant effect on grit. The results showed that social support made the largest contribution to increasing grit, followed by optimism and self-efficacy. Overall, the three variables contributed 75.4% to the grit level of TNI-AD Private members. This finding provides important insight that the combination of self-confidence, support from the surrounding environment, and an optimistic outlook can increase individual persistence in facing challenges, especially in the Secaba selection.
Abstract:Abstract: Rohingya refugees continue to arrive in Aceh by sea by boat. Based on data from the United Nations High Commissioner for Refugees (UNCHR), as of December 10 2023, 1,543 Rohingya refugees had landed in Aceh since…
e mid-November 2023. The increasing number of refugees arriving has caused resistance from local residents. This rejection was the result of the bad experiences of Acehnese people with Rohingya refugees. The main problem of this research is that analyzing public opinion on Rohingya ethnicity in Indonesia is still done manually by looking at tweets one by one. The solution to overcome this is to analyze opinions using data crawling with the Naïve Bayes algorithm. The purpose of this research is to determine public opinion on Twitter media regarding refugee refugees. The method used in this research is the Naïve Bayes algorithm method. The results of the research show that the Naïve Bayes algorithm can classify public opinion sentiment on Twitter social media towards the Rohingya Ethnic in Indonesia into positive sentiment. and negative with a total accuracy of 70%. So, the words "Rohingya Ethnicity in Indonesia" tend to be accepted by the X community with the arrival of Rohingya refugees in Indonesia.
Keywords: rohingya; twitter; naïve bayes; opinion
Abstrak: Pengungsi Rohingya terus berdatangan ke Aceh melalui jalur laut dengan menggunakan perahu. Berdasarkan hasil data United Nations High Commissioner for Refugees (UNCHR), per 10 Desember 2023 sebanyak 1.543 pengungsi Rohingya datang ke dalam wilayah Aceh. Meningkatnya jumlah pengungsi yang datang menimbulkan perlawanan dari warga setempat. Penolakan ini imbas dari pengalaman buruk warga Aceh terhadap pengungsi Rohingya. Permasalahan utama penelitian ini yaitu menganalisis opini publik terhadap Etnis Rohingya di Indonesia masih secara manual dengan melihat tweet satu persatu. Solusi mengatasi hal tersebut maka analisis opini menggunakan crawling data dengan algoritma Naïve Bayes. Tujuan penelitian ini untuk mengetahui opini publik pada media twitter terkait pengungsi Rohingya. Metode yang digunakan dalam penelitian ini yaitu metode algoritma Naïve Bayes. Hasil penelitian menunjukan bahwa pada algoritma Naïve Bayes dapat mengklasifikasikan sentimen dengan total akurasi 70%. Maka “Etnis Rohingya di Indonesia†cenderung dapat diterima oleh masyarakat X dengan datangnya pengungsi Rohingya di Indonesia.
Kata kunci: rohingnya; twitter; naïve bayes; opini