Abstract:The rapid growth of the telecommunications industry, driven by increasing demand for digital services, is not always accompanied by stable financial performance due to cost pressures, competition, and infrastructure investment…
stment requirements. This condition requires companies to manage their finances effectively, making financial ratio analysis important in evaluating corporation performance. This study aims to analyze the effect of activity ratios, liquidity ratios, and solvency ratios on the financial performance of telecommunication companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses a quantitative approach with a descriptive research design. The data used are secondary data obtained from financial statements. The sampling technique uses purposive sampling with 18 companies over a three-year period, resulting in 54 observations. The analysis method used is multiple linear regression with SPSS. The independent variables include activity ratio (TATO), liquidity ratio (CR), and solvency ratio (DER), while the dependent variable is financial performance (ROE). The outcome show that partially, the activity ratio does not have a substantial effect on financial performance. Meanwhile, liquidity and solvency ratios have a negative and substantial effect on financial performance. Simultaneously, all three ratios have a substantial effect on financial performance. These findings indicate that financial performance is influenced by asset management, the ability to meet obligations, and capital structure.
Abstract:This study investigates the influence of artificial intelligence (AI) integration on strategic financial management in large corporations. Focusing on a sample of 20 Fortune 500 companies from diverse industries, the research…
earch employs a quantitative, descriptive-analytical approach utilizing secondary data from financial reports and AI system logs. The findings reveal that AI adoption significantly enhances forecasting accuracy, risk identification, and operational efficiency, while also enabling financial managers to redirect resources toward creative and strategic initiatives. However, the study also identifies challenges related to data quality, ethical considerations, and skill gaps in AI utilization. The results highlight the importance of a balanced approach that combines AI-driven insights with managerial intuition to maximize value creation in the digital age.
Abstract:This study explores the dynamics of corporate crisis communication in the digital age, with a particular focus on the role of social media platforms in shaping organizational strategies. Using a qualitative approach and…
library research method, the research systematically reviews academic literature, industry reports, and documented case studies to understand how corporations respond to crises in a hyper-connected environment. The study highlights how traditional theories such as Situational Crisis Communication Theory (SCCT) and Image Repair Theory (IRT) must be adapted to meet the demands of real-time, interactive, and ethically sensitive digital spaces. Through comparative analysis of successful and failed crisis responses—including global cases such as United Airlines and local cases such as Tokopedia—the research reveals that timely, transparent, and empathetic communication on social media significantly influences public perception and corporate reputation recovery. The findings emphasize that a well-designed digital crisis strategy must integrate technical responsiveness with human-centric values to restore trust and sustain long-term relationships with stakeholders.
Keywords : crisis communication, corporate strategy, social media, digital reputation
Abstract:This study synthesized Ni-doped ZnO (Ni0.05Zn0.95O) and TiO2 (Ni0.05Ti0.95O2) via immersion-assisted coprecipitation for hydrogen production. UV-Vis confirmed bandgap reduction to 2.87 eV (ZnO) and 2.82 eV (TiO2), enabling…
ng visible light activity. XRD and SEM verified Ni incorporation and a significant reduction in crystal size (to 21 nm). To mitigate rapid particle sedimentation (25 min), sodium silicate was applied as a dispersant, successfully extending suspension stability to 4 hours. Notably, this chemical stabilization maintained a lower reactor temperature (49°C) compared to mechanical stirring (52°C), preventing efficiency loss due to thermal effects. Ni0.05Zn0.95O exhibited the highest photocatalytic activity, attributed to its superior Ni atomic composition. This research demonstrates that combining Ni-doping with chemical dispersion effectively optimizes both the electronic and physical properties of photocatalysts for enhanced hydrogen harvesting.
Abstract:This study analyzes OPPO's global expansion strategy through the optimization of its technology supply chain within the framework of the Global Value Chain (GVC). The smartphone industry has experienced rapid growth in recent…
ecent decades, with increasingly fierce competition among leading manufacturers. OPPO, a Chinese technology company founded in 2004 and part of BBK Electronics Corporation, has demonstrated significant competitiveness in the global market despite facing challenges in maintaining its market share from 2021 to 2024. This study uses a descriptive qualitative methodology, analyzing primary data from OPPO's official documents and secondary data from industry reports and academic literature. Findings show that OPPO implements production sharing in strategic geographic locations, with design and development centralized in China and manufacturing spread across countries that offer labor or infrastructure advantages. The study shows that OPPO's global expansion follows the Uppsala Model of internationalization, starting with culturally and geographically close markets such as Southeast Asia before expanding to more distant regions. Through technology-based supply chain optimization, digital integration, and the adoption of artificial intelligence (AI)-based coordination systems, OPPO has developed the ability to manage complex global networks while overcoming geopolitical challenges and supply chain disruptions. This research contributes to understanding how technology companies from developing countries leverage the Global Value Chain to enhance international competitiveness, providing insights into the relationship between supply chain strategy and the success of global expansion in the highly competitive smartphone industry.
Abstract:The scientific background regarding the case of gratuity in Indonesia, in terms of juridical violations under Articles 12A, 12B, and 12C of Law Number 31 of 1999, in conjunction with Law Number 20 of 2001 concerning the…
Eradication of Corruption Crimes, has caused poverty across various aspects of people’s lives. In addition, efforts to eradicate the crime of gratuity need to be supported by professional human resources and the enforcement of legal sanctions to foster personal awareness of anti-corruption. Based on the description above, the problem formulation is focused on: 1) Why is the integrity of state officials needed in eradicating graft cases? 2) What is the relationship between the philosophical study of the integrity of state officials in the case of gratuities? 3) What is the legal purpose of the integrity of state officials in the case of gratuities? The purpose of this study is to analyze the integrity of state officials in eradicating cases of gratuity. The approach method in this study is a normative juridical approach. The types of legal materials used are primary, secondary, and tertiary. The analysis technique used is qualitative descriptive. The results of the study are the eradication of gratuities in Indonesia, namely unlawful acts (corruption) by state officials/employees, receiving bribes (gratuities) from corporations or related parties, abuse of authority, and the practice of collusion with fictitious projects offering a 50%:50% profit split with contractors. This research novelty concludes that gratuities are unlawful acts by state officials who must be audited their salary financial data and even their family’s financial data through the Annual Personal Tax Payment Letter in accordance with the Regulation in Lieu of Law Number 1 of 2017 and reported to the Financial Audit Agency and the Financial Transaction Analysis Reporting Center in accordance with the Law of the Republic of Indonesia Number 8 of 2010.
Abstract:Beneficial Owner or beneficial owner in Presidential Decree Number 13 of 2018, explained as holder power and authority the highest one has control full towards the Corporation as a GMS. Based on his rights as regulated…
� in Presidential Decree Number 13 of 2018 , Beneficial Owners have equal standing with Major Shareholders who have shares , rights sound and get profit more of the 25% where has exceeding the ownership limit share holder share main namely at least 20% in the company . Corporations are often used as tool somebody For avoid not quite enough answer disclosure origin treasure riches as well as use assets . Misuse ownership benefit can harm holder share minorities , employees , creditors , and lead to crime businesses that are detrimental to the country, such as act criminal corruption , crime criminal money laundering , crime criminal funding terrorism , and others . The role of notaries in recognize Owner Sorry in Corporations , have obligation For to apply principle recognize Owner Benefits done through identification , verification and monitoring towards the Corporation as user service as regulated in Presidential Decree Number 13 of 2018 and Perkumham Number 15 of 2019. However , in reality matter the Not yet can implemented in a way maximum because of its complexity structure ownership in a Corporation and No existence clarity position about Beneficial Owner or beneficial owner in UUPT, apart from That Still many Corporations as user services that are still Not yet cooperative in give information related The Beneficial Owner is the real . Vacancy law related position Beneficial Owner or beneficial owner in a Corporation because Still Not yet there is arrangement legislation that regulates in a way clear and specific .
Abstract:This study explores the psychological fortification offered by the Islamic practices of tawakal (reliance on God) and dzikir (remembrance of God) in addressing modern challenges, such as increased anxiety due to technological…
gical advances and complex social needs. Employing a literature review methodology, this research investigates the influence of these practices on mental health and behavioral implications. The selection of peer-reviewed articles published within the last ten years involved databases like PubMed and Google Scholar with keywords related to Islamic spirituality and mental health. This method allowed a comprehensive analysis of contemporary studies, focusing on the therapeutic benefits of tawakal and dzikir in clinical settings. Results indicate that tawakal significantly reduces anxiety by fostering a relinquishing of control and instilling peace of mind, while dzikir enhances emotional stability through its meditative repetition of sacred phrases, promoting relaxation and reducing stress responses. Both practices not only support spiritual well-being but also offer practical coping mechanisms in stressful situations. The conclusion underlines the potential integration of tawakal and dzikir into conventional psychotherapeutic practices. It suggests further exploration into the incorporation of these spiritual elements within mental health frameworks to enhance therapeutic outcomes and patient recovery. This research contributes to the broader discourse on the intersection of spirituality and psychology, highlighting the relevance of traditional spiritual practices in contemporary mental health paradigms.
Abstract:The rights of justice collaborators (JCs) to obtain sentence reductions in murder cases remain inconsistently applied within Indonesia’s criminal justice system. This research addresses three core issues: the normative legal…
legal basis for JC rights, the consistency of judicial decisions in granting those rights, and the necessity for legal reform. Using a normative juridical approach supported by document analysis and expert interviews, the study examines Law No. 31/2014, SEMA No. 4/2011, and recent judicial decisions, including the high-profile cases of Richard Eliezer and Abdul Khoir. Findings reveal that while legal provisions exist, the absence of detailed indicators, formal mechanisms for status determination, and binding multi-institutional coordination leads to implementation gaps. Judicial discretion remains unchecked, resulting in unequal treatment of justice collaborators with similar contributions. The study concludes that a lex specialis law is urgently needed to standardize definitions, evaluation mechanisms, and inter-agency protection schemes. Recommendations include harmonization of technical norms, incorporation of JC recognition in verdicts, and alignment with UNCAC and UNTOC standards. This would strengthen legal certainty, uphold the principle of nulla poena sine lege, and enhance the effectiveness of the criminal justice system in addressing serious crimes through systemic cooperation.
Abstract:The Indonesian capital market plays a pivotal role in mobilising long-term financing for corporations and providing investment opportunities to the public. However, persistent stock fraud cases undermine market integrity…
and investor confidence. This study aims to evaluate the effectiveness of the existing legal framework for investor protection against stock fraud, analyse its practical implementation, and recommend measures to strengthen both preventive and repressive mechanisms. Employing a normative legal research design with a qualitative approach, the study integrates statute, conceptual, and case approaches, focusing on Law No. 8 of 1995 on Capital Markets, OJK regulations, the Criminal Code, and notable cases such as PT Hanson International Tbk. The findings reveal that while the legal framework normatively aligns with the Legal Protection Theory, Justice Theory, and Legal Effectiveness Theory, substantial gaps remain between regulation and enforcement. Weak supervisory coordination, delayed intervention, lengthy judicial processes, and low investor legal literacy reduce effectiveness. Recommended reforms include adopting regtech and suptech, enhancing cross-agency data integration, implementing AI-based surveillance, establishing a specialised capital market court, and strengthening investor education. The study concludes that combining regulatory improvements, adaptive enforcement, and public legal empowerment is essential to safeguard investors, maintain market integrity, and promote sustainable economic growth.