bluuebunny/crossref_metadata_2025 huggingface dataset:
Transparent Governance: Unveiling Accountability in Village Budget Management
Authors: Oktavia Sofadiya , Biduri Sarwenda
Published: October 2024

This study investigates the accountability and transparency of village budget management practices through a qualitative interpretive approach. Focusing on a typical rural setting, the research aimed to measure the effectiveness of governance mechanisms that align with legal standards. Results reveal compliance with legal frameworks and proactive transparency demonstrated by public information boards detailing budget drafts. These findings highlight the effectiveness of transparent governance practices, suggesting their potential to enhance public engagement and trust in rural financial management. The study advocates for broader adoption of similar practices across various regions to improve local governance and accountability.
Highlights : 

Legal Adherence: Demonstrates strict compliance with legal standards in the management of village budgets.

Enhanced Transparency: Utilizes public information boards for budget drafts to ensure transparency and community involvement.

Implementation Recommendation: Suggests the adoption of these governance practices in other villages to improve overall accountability and public trust.

Keywords: Governance, Transparency, Accountability, Village Management, Public Engagement
Iraq's Counterterrorism Laws Under Scrutiny Unjustified Asset Freezes
Authors: Al-Rubaie Samah Hadi
Published: October 2024

In response to the terrorist threat posed by ISIS, Iraq implemented legal frameworks aimed at disrupting terrorist financing, including the establishment of a committee to freeze terrorist assets as per international and national laws. This study assesses the effectiveness of these measures through qualitative analysis of legal documents and judicial reviews by the Federal Supreme Court, which found many asset freezes to be unjustified. The findings indicate a need for procedural refinement to ensure fair and effective enforcement, highlighting the challenges of balancing legal integrity with counterterrorism efforts in Iraq.
Highlights:

Effectiveness: Examines the effectiveness of Iraq's asset freezing against terrorism, identifying practical issues.
Judicial Oversight: Highlights the Federal Supreme Court's role in overturning unjustified asset freezes.
Legal Refinement: Emphasizes the need to refine procedures to ensure fairness and compliance with international standards.

Keywords: Terrorism Financing, Legal Frameworks, Asset Freezing, Judicial Review, Counterterrorism
AI Transforms Ecommerce Management and Regulation in Uzbekistan
Authors: Yashnarovna Isokhujaeva Munira
Published: October 2024

This study investigates the integration of artificial intelligence (AI) into Uzbekistan's e-commerce sector, aiming to enhance business management, develop new models, and increase governmental regulatory effectiveness. By employing mathematical models based on a knowledge base and product logic principles, the research predicts and facilitates alternative management decisions, improving market monitoring and administrative procedures. The findings reveal that AI significantly enhances decision-making quality and regulatory efficiency, suggesting its potential as a cornerstone for modern e-commerce management strategies. This contributes to the advancement of the digital economy and the improvement of business and consumer conditions in Uzbekistan.
Highlights:

AI Integration: Enhances decision-making and administrative procedures in Uzbekistan's e-commerce sector.
Mathematical Models: Uses knowledge bases and product logic to improve market monitoring and management decisions.
Economic Impact: Contributes to the development of the digital economy, benefiting businesses and consumers.

Keywords: Public Administration, E-commerce, Digital Economy, Artificial Intelligence, Regulatory Efficiency
AIS Revolutionizes MSMEs, Enhancing Global Financial Transparency
Authors: Musdalifah Siti , Hariyanto Wiwit
Published: October 2024

This study examines the impact of Accounting Information Systems (AIS) on decision-making processes' transparency and accountability in Micro, Small, and Medium Enterprises (MSMEs), focusing on Frozen Food Arsid in Krian District, Sidoarjo. Employing a qualitative approach, data was gathered through interviews and documentation analysis. Results indicate that AIS implementation positively influences transparency and accountability in financial reporting, affecting employee performance. The findings highlight the significance of AIS in enhancing MSMEs' financial practices, providing practical insights for stakeholders to improve decision-making processes and organizational performance, ultimately contributing to economic sustainability.
Highlights:

AIS boosts MSMEs' transparency and accountability.
Qualitative data collection method employed.
Findings underscore AIS's pivotal role in decision-making processes.

Keywords: AIS, Transparency, Accountability, MSMEs, Decision-making
The Impact of Environment, Communication, and Motivation on Employee Performance
Authors: Febrianti Shela , Adji Kusuma Kumara
Published: October 2024

This study investigates the impact of the work environment, communication, and motivation on employee performance at PT. Harapan Sejahtera Karya Utama's production department. Utilizing quantitative methods and a sample of 169 employees, data was collected through questionnaires and analyzed using SPSS 22. Results indicate that these factors individually and collectively influence employee performance significantly. Specific aspects such as lighting, security, clear communication, teamwork, achievement rewards, career opportunities, and a sense of belonging positively affect performance. The findings underscore the importance of creating supportive work environments and implementing motivational strategies to enhance productivity and product quality, ultimately benefiting organizational success and profitability. Recommendations include aligning job roles with employee abilities to uphold product quality and increase company profits.
Highlights:
1. Examining work environment, communication, motivation impact on employee performance.2. Significant influence found, emphasizing supportive environments and motivational strategies.3. Recommendations include aligning job roles to enhance productivity and profitability.
Keywords: Work Environment, Communication, Motivation, Employee Performance, Quantitative Methods
Unlocking Firm Value Indonesia's Intellectual Capital Triumphs, Risk Management Falters
Authors: Masruroh Dewi , Sigit Hermawan
Published: October 2024

This study examines the impact of Intellectual Capital Disclosure (ICD) and Enterprise Risk Management Disclosure (ERMD) on the value of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, with financial performance as an intervening variable. Using purposive sampling, data from 12 companies were analyzed with SPSS 26. The results show that ICD positively affects both firm value and financial performance, while ERMD negatively impacts both. Financial performance enhances firm value but does not mediate the ICD-firm value relationship; it does mediate the ERMD-firm value relationship. These findings highlight the importance of ICD for improving firm performance and value, suggesting areas for future research to extend the study period and include more variables.
Highlight:
 

ICD Impact: ICD significantly boosts firm value and financial performance.
ERMD Effect: ERMD negatively influences firm value and financial performance.
Financial Mediation: Financial performance mediates ERMD-firm value but not ICD-firm value.

 
Keywoard: Intellectual Capital Disclosure, Enterprise Risk Management, Financial Performance, Firm Value, Mining Companies
Streamlining Indonesia's Tax Compliance through Successful e-Bupot Unification
Authors: Novianti Dinda , Ernandi Herman
Published: October 2024

This study examines the calculation, payment, deposit, and reporting of Income Tax 23 for internet rental services at PT. Alif Investama Teknologi Indonesia, following Law PER-24/PJ/2021. Using an interpretive qualitative method, including interviews and data analysis, the research found that the company’s practices align with current regulations. The implementation of e-Bupot Unification was consistent and thorough from January to December 2022, ensuring compliance with tax laws. The findings highlight the importance of keeping up with regulatory changes to facilitate compliance and efficiency.
 
Highlight:  

Compliance: Practices align with Law PER-24/PJ/2021.
Implementation: Consistent e-Bupot Unification from Jan-Dec 2022.
Adaptability: Importance of staying updated with tax regulations.

Keyword:  Income Tax 23, e-Bupot Unification, internet rental services, PT. Alif Investama Teknologi Indonesia, PER-24/PJ/2021
Unraveling Indonesia's Stock Market Dynamics for Global Insights
Authors: Susanti Rizki , Hanif Aisha
Published: October 2024

This study examines stock price dynamics in the LQ-45 index on the Indonesia Stock Exchange from 2017 to 2021, focusing on factors like inflation, interest rates, Earning Per Share (EPS), and Price Earning Ratio (PER). Using quantitative methods and data from annual reports and official sources, the research found that inflation and interest rates had no significant impact on stock prices, while EPS and PER showed a positive and significant influence. These findings contribute to understanding stock market behavior and can guide companies and investors in making informed decisions.

 
Highlight: 

Stock Price Trends: LQ-45 index insights on market dynamics.
Economic Influences: Examining inflation and interest rates' impact.
EPS and PER Impact: Significant role in stock valuation revealed.

 
Keyword:  Stock Prices, LQ-45 Index, Indonesia Stock Exchange, Inflation, Earning Per Share (EPS)
Optimizing VAT Planning to Enhance Tax Efficiency in Indonesia
Authors: Istighfara Risna Cahya , Biduri Sarwendah
Published: October 2024

This study investigates the impact of tax planning strategies on VAT reporting and payment efficiency for PT. Fajar Putra Plasindo. Using a quantitative approach, it analyzes VAT data from 2021 to assess the effectiveness of tax planning in optimizing the company's tax burden. Results show a tax burden efficiency of Rp. 38,783,510, highlighting the benefits of strategies such as purchasing taxable goods/services from registered taxpayers and delaying tax invoice reporting. These findings emphasize the importance of proactive tax planning for minimizing tax liabilities and improving cash flow management, ultimately enhancing financial performance and regulatory compliance for companies operating in similar contexts.
Highlight:
 

Tax planning optimizes VAT burden with strategic purchasing and reporting.
Improved financial performance through effective tax planning strategies.
Enhances regulatory compliance, minimizing risks and penalties for businesses.

 
Keywoard: Tax Planning, VAT Reporting, Efficiency, Financial Performance, Regulatory Compliance
Key Financial Ratios Drive Earnings Management in Indonesian Firms
Authors: Verdiana Erisa Ghina , Hanif Aisha
Published: October 2024

This study investigates the impact of leverage, profitability, liquidity, total asset turnover, and free cash flow on earnings management in LQ45 index companies from 2019 to 2021. Using a sample of 23 companies selected through purposive sampling and analyzed with multiple linear regression via SPSS version 26, the results show that leverage, total asset turnover, and free cash flow significantly influence earnings management, while profitability and liquidity do not. These findings highlight key financial indicators that can signal earnings management practices, providing useful insights for investors, regulators, and auditors.
Highlights:
1. Influential Factors: Leverage, asset turnover, and free cash flow affect earnings management.2. Non-influential Factors: Profitability and liquidity don't affect earnings management.3. Practical Use: Insights help investors, regulators, auditors detect earnings management.
Keywords: Leverage, Profitability, Liquidity, Total Asset Turnover, Free Cash Flow
Key Factors in Home Buying Decisions Quality, Price, and Location
Authors: Ependi Moch.Zaenal , Oetarjo Msa
Published: October 2024

This study examines the impact of product quality, price, and location on home buying decisions in Bumi Papan Selaras Housing, Sidoarjo, Indonesia. Utilizing a quantitative survey method with 96 respondents, the research analyzes data using various statistical tests in SPSS version 26. Results reveal that product quality, price, and location significantly influence home purchasing choices both individually and collectively. These findings underscore the importance of considering multiple factors simultaneously in housing market dynamics, aiding developers and policymakers in catering to consumer preferences effectively and promoting sustainable urban development.
Highlight:

Comprehensive Study: Investigates multifactor influence on home purchases.
Consumer Preferences: Analyzes product quality, price, and location significance.
Methodological Rigor: Employs survey method for accurate data collection.

 
Keywoard: Home Buying Decisions, Product Quality, Price, Location, Survey Method
Impact of Financial Decisions on Corporate Value in Indonesia
Authors: Noviana Mahmudah Ayu , Nurasik
Published: October 2024

This study investigates the impact of investment decisions, funding decisions, company size, and financial performance on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. Utilizing quantitative methods and secondary data from annual financial reports of 26 companies, the research employs statistical analysis techniques to a purposive sample of 10 firms. Results indicate that while investment and funding decisions did not significantly affect firm value, company size demonstrated a significant influence, whereas financial performance did not exhibit a significant effect. These findings offer valuable insights for managers and investors aiming to enhance company performance and value in the Indonesian market.
Highlight:

Investment and funding: Crucial for company's financial health and prospects.
Company size: Influences firm value, indicating scalability's importance in perception.
Implications: Insights for optimizing performance and value in Indonesian market.

Keywoard:  Investment decisions, Funding decisions, Company size, Financial performance, Firm value
Leadership Styles Transform Productivity through Organizational Culture in Indonesia
Authors: Zulfa Indana , Abadiyah Rifdah
Published: October 2024

This study explores the impact of transformational and transactional leadership styles on employee productivity through organizational culture at IKM Culinary Kebab. Using a sample of 68 employees and statistical analysis via SPSS 20, the research found that transformational leadership directly enhances productivity, while its influence on organizational culture is insignificant. Conversely, transactional leadership significantly shapes organizational culture but does not directly affect productivity. Both leadership styles indirectly boost productivity through a strong organizational culture. These insights highlight the importance of fostering an effective organizational culture to maximize the benefits of different leadership styles in small-scale culinary businesses.
Highlights:
1. Transformational leadership directly enhances employee productivity.2. Transactional leadership significantly influences organizational culture.3. Organizational culture mediates leadership styles' impact on productivity.
Keywords: Transformational leadership, Transactional leadership, Employee productivity, Organizational culture, IKM Culinary Kebab
Investigating Influential Factors in Scarlet Product Purchases through Global Marketing insights
Authors: Nurhasanah Zenith , Indayani Lilik
Published: October 2024

This study investigates the determinants influencing the purchasing decisions of scarlet skincare and bodycare products among users in Sidoarjo City, Indonesia. Utilizing a quantitative approach, data was collected from 100 respondents through online questionnaires. The findings reveal that product quality, brand image, and promotional activities significantly impact purchasing decisions, with product quality being the most influential factor, followed by brand image and promotional strategies. These insights provide valuable guidance for scarlet product manufacturers and marketers to tailor their strategies effectively, ultimately enhancing customer satisfaction and brand loyalty in the competitive skincare and bodycare market.
Highlights:
1. Investigates factors influencing scarlet product purchases.2. Product quality, brand image, and promotions significantly affect decisions.3. Insights aid scarlet product marketers in enhancing brand loyalty.
Keywords: Scarlet products, purchasing decisions, skincare, brand image, promotional strategies.
Influence of TikTok, Influencers, and Prices on Global Consumer Decisions
Authors: Rahmadana Muhammad Haris , Indayani Lilik
Published: October 2024

The emergence of social media platforms has revolutionized marketing strategies, offering new avenues for influencing consumer behavior. This study investigates the impact of TikTok social media, influencers, and prices on purchase decisions, focusing on Mie Gacoan noodles in East Java, Indonesia. With a lack of known population size, non-probability purposive sampling was employed, gathering data from 100 respondents via online questionnaires. Utilizing quantitative techniques and hypothesis testing, SPSS software facilitated data analysis. Findings reveal a significant positive effect of TikTok, influencers, and prices on purchase decisions. This research addresses a gap in understanding the influence of emerging digital marketing channels on consumer choices, providing valuable insights for marketers and policymakers.
Highlight:

TikTok influence: Analyze purchase decisions.
Influencers' effect: Examine consumer behavior.
Pricing impact: Assess purchase choices.

 
Keywoard: Social Media, Influencers, Prices, Purchase Decisions, Consumer Behavior
A Fantastic Pool of Potentially Huge Funds Behind Tapera
Authors: Kusuma Kumara Adji
Published: October 2024

This research examines the controversial Tapera program introduced by the Indonesian government to provide a long-term, low-cost housing fund, analyzing its financial implications and public perceptions. Using secondary data sources and qualitative analysis techniques, this study estimates that the program could generate around IDR 201 trillion per year from Indonesian labor income. However, public sentiment remains mixed, with concerns regarding the mandatory nature of the program and its impact on low-income communities. These findings underscore the need for further exploration of Tapera's alignment with national development goals and its role in addressing housing affordability challenges.
Highlights :
 

The Tapera program could generate significant funds annually from Indonesian labor income.
Public sentiment toward Tapera remains mixed due to concerns about its mandatory nature and impact on low-income communities.
Further exploration is needed to assess Tapera's alignment with national development goals and its effectiveness in addressing housing affordability challenges.

Keywords: Tapera program, Indonesian government, housing affordability, public perception, financial implications
How Lifestyle and Quality Drive Chatime Purchases in Indonesia
Authors: Saptarianto Bayu Alief , Oetarjo Mas
Published: October 2024

Technological developments have significantly impacted the lifestyle of Indonesian people. This research investigates how taste, product quality, and lifestyle influence purchasing decisions for Chatime products at Lippo Plaza Sidoarjo Mall. Using a quantitative method with Simple Random Sampling, data from 100 respondents were collected via Likert scale questionnaires and analyzed using linear regression. The results show that taste, product quality, and lifestyle positively and significantly affect purchasing decisions. These findings highlight the importance of improving product attributes and aligning marketing strategies with consumer lifestyles to enhance purchasing decisions. Future studies should explore broader demographics and diverse data collection methods.
Highlight:

Taste, product quality, and lifestyle positively influence purchasing decisions.
Quantitative method with Simple Random Sampling used for data collection.
Linear regression analysis confirms significant effects on purchasing behavior.

 
Keywoard: Technological impact, Lifestyle, Purchasing decisions, Chatime, Linear regression
Enhancing Work Discipline through Leadership, Culture, and Communication
Authors: Firdaus Vera , Damayanti Nadia
Published: October 2024

This study investigates the collective impact of leadership, work culture, and communication on work discipline among 92 employees at PT. Surya Pratista Hutama. Using quantitative methods and a Likert scale questionnaire, the research finds that effective leadership, supportive work culture, and clear communication significantly enhance employee discipline. These results highlight the importance of fostering these organizational factors to improve overall discipline and performance within PT. Surya Pratista Hutama, suggesting implications for managerial practices and organizational policies aimed at strengthening leadership, culture, and communication strategies.
Highlight:

Leadership's pivotal role in fostering work discipline.
Organizational culture's influence on employee behavior.
Communication strategies and their impact on workplace discipline.

Keywords: Work discipline, leadership influence, organizational culture, communication impact, quantitative research
Enhancing Inventory Control through Compliance Evaluation of an Android Cashier Application
Authors: Pangerti Errina Nur Setia Pambudi , Abidin Fityan izza noor
Published: October 2024

This study evaluates an android-based cashier application (Applicationr) at Toko Berkah Abadi in accordance with PSAK No. 14 guidelines for inventory management. Using qualitative descriptive methods including interviews, observation, and documentation, the research finds that the application adequately meets standards for inventory assessment, recording methods, and categorization. However, areas for improvement include implementing a stock book feature for better goods monitoring and setting minimum order thresholds to streamline product ordering. These findings highlight opportunities to enhance the application's effectiveness in controlling merchandise inventory, thereby potentially improving overall business efficiency and regulatory compliance in retail settings.
Highlights:
 

Compliance evaluation with PSAK No. 14 for inventory accuracy.
Identification of strengths and areas for inventory management enhancement.
Improving merchandise control for enhanced retail efficiency and compliance.

 
Keywords: Android-based cashier application, PSAK No. 14, inventory management, qualitative research, retail efficiency
Revolutionizing Environmental Accountability through Corporate Practices
Authors: Puspanegara Amelia , Widodo Heri
Published: October 2024

This study explores the application of environmental accounting as a strategy for addressing environmental impacts and enhancing corporate social responsibility (CSR) at CV. Royal Super Feed. Despite providing local employment, the company faces challenges such as industrial waste pollution impacting the surrounding community and ecosystem. Through qualitative methods including observations, interviews, and documentation analysis, the research examines environmental accounting practices and corporate policies aimed at mitigating environmental damage and promoting sustainability. Findings highlight significant environmental costs related to waste management and CSR programs focused on community welfare and environmental development. The study underscores the importance of environmental accounting in monitoring resource use, assessing impacts, and fostering sustainable business practices, offering insights for companies aiming to integrate environmental concerns into their operational frameworks effectively.
Highlights:
 

Tracks resource use, assesses impacts.
Enhances community welfare, environmental development.
Insights from observations, interviews aid understanding.

 
Keywords: Environmental accounting, CSR, industrial waste pollution, sustainability, qualitative research
Management changes drive auditor switching in Indonesian companies
Authors: Ningtiyas Dwi Ayu , Hariyanto Wiwit
Published: October 2024

This study investigates the influence of audit opinions, management changes, and company growth on auditor switching, with financial distress as a moderating variable, in transportation and infrastructure companies listed on the Indonesia Stock Exchange from 2018 to 2021. Using purposive sampling, 48 companies were selected, resulting in 192 data points analyzed using Partial Least Square (PLS). Results show that management changes significantly impact auditor switching, while audit opinions and company growth do not. Financial distress does not moderate these relationships. The findings underscore the importance of management changes in auditor decisions and suggest further research should explore additional factors and extend the study period for more comprehensive insights.
 
Highlight:

Management Changes: Significantly impact auditor switching.
Audit Opinions and Growth: No significant effect on switching.
Financial Distress: No moderating effect on studied relationships.

 

 
Keyword:  auditor switching, management changes, financial distress, audit opinions, company growth
Legal Protection of Land Rights in Mixed Marriages Ending in Divorce
Authors: Damanik Pandapotan , Damanik Shem Yafet Cundus Pratama
Published: October 2024

General Background: Mixed marriages in Indonesia face legal complexities, especially regarding property division upon divorce due to differing national laws. Specific Background: Conflicts between the Basic Agrarian Law (UUPA) and the Civil Code (KUHPerdata) complicate land ownership rights in these marriages. Knowledge Gap: Few studies address the protection of Indonesian citizens’ land ownership rights in mixed marriages ending in divorce. Aims: This study analyzes the legal protection of these rights and identifies existing obstacles. Results: Key challenges include legal jurisdiction complexities and a lack of prenuptial agreements, leading to legal uncertainties. Novelty: This research focuses on the interplay between national land ownership laws and international marital dissolution. Implications: The study suggests the necessity for stronger prenuptial agreements and reforms to better protect land ownership rights post-divorce, enhancing legal certainty and fairness. 
Highlights:

Legal Conflicts: Highlights how discrepancies between the UUPA and KUHPerdata complicate land ownership rights.
Prenuptial Agreements: Emphasizes the critical need for robust prenuptial agreements in mixed marriages.
Legal Reform: Calls for reforms to improve legal protections for land ownership rights post-divorce.

Keywords: Mixed Marriage, Land Ownership, Divorce, Legal Protection
Cost Reduction and Efficiency Boost Through E-Commerce Strategies
Authors: Jawad Shejn Ghalib , Mohammed Abbas Hazim
Published: October 2024

General Background: E-commerce has revolutionized business practices by offering cost reduction, especially in marketing, through advancements in electronics and communication, expanding reach, and reducing operational costs. Specific Background: This study investigates the potential of e-commerce in reducing marketing costs and improving business efficiency, despite challenges faced by many firms. Knowledge Gap: While extensive research exists on e-commerce, the specific relationship between e-commerce strategies and the reduction of promotional costs remains underexplored, especially in terms of practical implementation by companies. Aims: The study explores the link between e-commerce strategies and reduced promotional expenses, highlighting how digital marketing can boost profitability and reduce costs for businesses. Results: Statistical analysis revealed that companies effectively reduced advertising costs, such as salaries, bonuses, and training expenses, by utilizing e-commerce strategies. However, many firms failed to capitalize on further cost-saving opportunities in inventory management, travel, and research expenses. The t-value (17.062) and p-value (0.000) indicate a significant relationship between e-commerce strategies and reduced promotional costs. Novelty: This research provides empirical evidence on the significant cost-saving potential of e-commerce, highlighting its underutilization in areas beyond marketing, such as operational expenses. Implications: The study emphasizes the importance of integrating e-commerce into operational strategies for cost reduction and competitive pricing, providing practical insights for businesses aiming to improve efficiency and profitability.
Highlights:
 

E-commerce reduces marketing costs and boosts business efficiency.
Firms often miss broader cost-saving potential of e-commerce.
Strong correlation found between e-commerce use and lower promotional expenses.

 
Keywords: E-commerce, digital marketing, cost reduction, promotional expenses, business efficiency
Innovative Practices in Waste Bank Management at Citra Sentosa Mandiri
Authors: Fikryanita Nada , Sufyanto Sufyanto
Published: October 2024

Waste management has become a critical issue in urban communities, necessitating innovative approaches for effective implementation. In Citra Sentosa Mandiri Housing, a waste bank initiative led by community leaders Mr. Agus Irwanto and Mr. Yanto exemplifies a successful model for fostering community engagement in waste management. Despite the growing interest in community-based waste management, there is limited understanding of the role of group communication in facilitating the diffusion of innovation within such contexts. This study aims to analyze communication strategies employed by waste bank activists to disseminate information and assess community adoption and participation in the waste bank program. Utilizing a descriptive qualitative research method and Miles and Huberman's interactive model for data analysis, findings reveal that effective group communication significantly enhances community participation and supports the adoption of waste management innovations. This research contributes to the literature by highlighting the crucial role of communication in transforming community perceptions of waste. The study underscores the importance of structured communication strategies in promoting sustainable waste management practices, providing insights for policymakers and community leaders seeking to implement similar initiatives in other urban settings.
Highlights:

Effective communication strategies enhance community engagement in waste management.
Community leaders play a crucial role in driving waste bank initiatives.
Structured communication transforms perceptions of waste within the community.

Keywords: Waste Management, Group Communication, Innovation Diffusion, Community Participation, Sustainable Practices
The Impact of Tax Planning on Earnings Management in Manufacturing Firms
Authors: Qusna Asmaul , Widodo Heri
Published: October 2024

General Background: Tax planning is a legal strategy employed by taxpayers to minimize their tax liabilities through effective utilization of existing tax laws, ultimately enhancing taxation efficiency. Specific Background: Tax planning's direct impact on earnings management in manufacturing firms, especially in emerging markets like Indonesia, is still underexplored despite its importance. Knowledge Gap: Previous studies have primarily examined the correlation between tax planning and financial performance, neglecting the moderating influence of firm value. Aims: The study examines the influence of tax planning on earnings management in manufacturing companies listed on the Indonesia Stock Exchange from 2017-2020, considering firm value as a moderating factor. Results: Utilizing a quantitative, associative research methodology and secondary data from IDX, the analysis revealed that tax planning significantly affects earnings management (significance level: 0.008), confirming the first hypothesis. Furthermore, the findings indicate that firm value positively moderates the relationship between tax planning and earnings management (significance level: 0.000), thus supporting the second hypothesis. Novelty: This study bridges the gap between tax planning, earnings management, and the moderating effects of firm value in a developing economy. Implications: The study highlights the importance of strategic tax planning for manufacturing firms to improve earnings management, emphasizing the need for firm value consideration in tax-related decision-making.
Highlights:
 

Tax planning significantly impacts earnings management in manufacturing firms.
Firm value moderates the relationship between tax planning and earnings management.
Utilizes quantitative research with secondary data from IDX website.

 
Keywords: tax planning, earnings management, firm value, manufacturing companies, Indonesia Stock Exchange
Transforming Hydroponics with IoT for Sustainable Water Management
Authors: Muchlason Ahmad , Dhiya Ayuni Shazana
Published: October 2024

General Background: Urbanization is reducing agricultural land, necessitating innovative cultivation techniques like hydroponics to thrive in limited spaces. Specific Background: The study investigates the use of IoT technology in hydroponic systems, specifically focusing on remote monitoring and control of water pumps for efficient resource management. Knowledge Gap: Limited research has explored the use of IoT in optimizing water pump operations in hydroponic systems, focusing on energy management and remote accessibility. Aims: The research aims to create an IoT-based automated water pump control system for hydroponics, enabling remote monitoring and evaluating its energy efficiency and operational effectiveness. Results: The experimental setup, including an ESP32 microcontroller, ADS1115 module, solar charger controller, and submersible pump, demonstrated optimal performance with a time-based control strategy, achieving 96.7% current and 97% voltage accuracy. Novelty: The study showcases a successful model for integrating IoT in hydroponic systems, thereby enhancing sustainability and operational efficiency. Implications: The study underscores the potential of IoT technologies in enhancing water management in hydroponics, thereby providing a feasible solution to contemporary agricultural challenges in space-constrained environments.
Highlights:
 

IoT Integration: Remote control enhances hydroponic system monitoring and efficiency.
Energy Optimization: Effective solar charging improves automated water pump performance.
Real-time Monitoring: Enables accessible tracking from significant distances via smartphones.

 
Keywords: Hydroponics, IoT, Water Management, ESP32, Energy Efficiency
Optimizing Catfish Farming Through IoT-Driven Water Quality Management
Authors: Darmaji Muhammad , Wisaksono Arief
Published: October 2024

General Background: Catfish play a significant role in the global fishing industry, necessitating effective farming practices to enhance productivity and sustainability. Specific Background: However, challenges such as maintaining optimal water quality in aquaculture ponds, particularly concerning ammonia levels and temperature fluctuations, pose threats to catfish health and production efficiency. Knowledge Gap: Previous research has often focused on single-parameter monitoring, lacking comprehensive systems that integrate real-time data for both ammonia and temperature management. Aims: This study aims to develop an advanced Internet of Things (IoT) system for real-time monitoring and control of ammonia levels and water temperature in catfish ponds, facilitating optimal farming conditions.  Results: The implemented system utilizes two sensors to measure ammonia and temperature, integrated with the Blynk IoT platform for remote monitoring. The findings indicate that when water temperature exceeds 26 °C, the water pump activates to regulate temperature, while ammonia levels above 5 NH3 trigger the aerator to enhance oxygen levels and reduce ammonia toxicity. Novelty: This research innovatively combines multiple sensors and modern IoT applications, offering a more robust solution for aquaculture management compared to previous studies. Implications: The monitoring system effectively maintains water quality, enhancing catfish farming sustainability and efficiency, emphasizing the need for technology integration in aquaculture to effectively tackle environmental challenges.
Highlights:
 

Real-time Monitoring: Continuous tracking of ammonia and temperature levels.
Automated Control: Activates pumps and aerators based on set thresholds.
Enhanced Sustainability: Supports healthier catfish and optimizes production efficiency.

 
Keywords: Catfish Farming, IoT, Water Quality Monitoring, Ammonia Control, Temperature Management
Optimizing Career Woman's Financial Management Through Monthly Budget and Fintech
Authors: Hasanah Uswatun , Rahayu Ruci Arizanda
Published: October 2024

General Background: The financial management landscape for career women has evolved significantly in the digital era, particularly with the rise of financial technology (fintech). Specific Background: The integration of fintech facilitates budgeting and expense tracking, allowing career women to manage their finances more effectively. However, while fintech offers convenience, it may also contribute to impulsive spending behavior due to easy access to funds. Knowledge Gap: Existing literature lacks a comprehensive understanding of how career women utilize fintech for financial management and the implications of this technology on their budgeting practices. Aims: This study aims to explore the financial management strategies employed by career women in the digital era, focusing on budgeting, the application of accounting in household finances, and the impacts of fintech on their financial behaviors. Results: Career women effectively manage their finances through monthly budgets, reducing stress and achieving financial goals, but the convenience of fintech can increase wasteful expenditure. Novelty: This research contributes new insights into the intersection of career women's financial management, accounting practices, and fintech, addressing a critical gap in the literature. Implications: The study emphasizes the need for financial education for career women, emphasizing balanced practices to maximize fintech benefits and reduce impulsive spending, promoting financial stability and empowerment.
Highlights:
 

Budgeting aids career women in spending control and goal achievement.
Fintech simplifies transactions, improving financial management efficiency.
Ease of use may lead to impulsive spending behavior.

 
Keywords: financial management, career women, fintech, budgeting, digital era
Risk Management in Production using Quality Risk Approach and FMEA
Authors: Solikha Nanda Rochimatus , Marodiyah Inggit
Published: October 2024

Abstract: The production process of 600ml AQUA at PT Tirta Investama (AQUA) Pandaan faces significant risks, including non-compliance with standards in bottle density, incorrect packaging labels, unreadable bottle codes, box failures, and barcode rework. These issues pose challenges in maintaining product quality and operational efficiency. Specific Background: With 247 bottles failing density standards and 18 packaging errors occurring daily, effective risk management is crucial. Knowledge Gap: Previous studies have not integrated Quality Risk Management (QRM) and Failure Mode Effect and Criticality Analysis (FMECA) to address production risks in the context of AQUA's operations. Aims: This study aims to identify the highest critical risk points and propose mitigation strategies. Results: Utilizing QRM and FMECA, 42 risks were identified, categorized into 20 acceptable, 21 tolerable, and 1 unacceptable risk, specifically related to pallets stuck on conveyors due to substandard quality. Novelty: The application of these integrated methodologies provides a systematic approach to identifying and mitigating risks in the production process, highlighting the necessity for in-depth inspections by logistics and machine operators. Implications: The findings underscore the importance of rigorous quality control and proactive risk management in manufacturing to enhance product quality and minimize operational disruptions, thus ensuring customer satisfaction and competitiveness in the market.
Highlights:

Effective risk management is crucial to ensure product quality and operational efficiency.
Integration of QRM and FMECA identifies critical risk points in the production process.
Regular inspections and quality control can significantly reduce unacceptable risks.

Keywords: Risk Management, Production Process, QRM, FMECA, AQUA
Analysis of the Effect of Corporate Social Responsibility on Company Management Performance
Authors: Zakiah Mahira Ilmi , Harianto Wiwit
Published: October 2024

General Background: Corporate Social Responsibility (CSR) significantly influences company performance in today’s business environment. Specific Background: Inconsistent findings exist regarding CSR's impact on management performance, particularly in Indonesia’s state-owned enterprises (BUMN). Knowledge Gap: This study addresses this gap by examining the effects of environmentally and socially oriented CSR on the management performance of BUMN companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Aims: The study aims to empirically assess how CSR influences management performance using quantitative data from annual reports. Results: The findings reveal that both environmentally and socially oriented CSR positively impact management performance, with implications for financial outcomes. Novelty: This research offers new insights into the relationship between CSR initiatives and firm performance. Implications: The results provide valuable information for investors and corporate managers, highlighting the necessity of effective CSR strategies to enhance operational performance and build investor confidence.
Highlights:
 

Positive Impact: Both environmentally and socially oriented CSR significantly enhance management performance in BUMN companies.
Investment Insights: Effective CSR strategies are essential for building investor confidence and improving financial outcomes.
Research Contribution: This study fills the knowledge gap by empirically linking CSR initiatives to firm performance in Indonesia.

Keywords: Corporate Social Responsibility, Management Performance, State-Owned Enterprises, Indonesia Stock Exchange, Financial Outcomes
Governance and Risk Management in Sharia Banks and Financial Performance
Authors: Jaziroh Wardatul , Nirwana Nihlatul Qudus Sukma
Published: October 2024

General Background: The financial performance of Sharia commercial banks is crucial for Indonesia's economic growth. Specific Background: This study explores the impact of Good Corporate Governance (GCG), Internal Audit, and Risk Management on the financial performance of Sharia banks, particularly after the enactment of Law No. 21 of 2008. Knowledge Gap: Existing literature shows mixed results regarding the effects of these governance factors, indicating a need for comprehensive analysis in the context of Sharia banking. Aims: The research aims to assess how GCG, Internal Audit, and Risk Management affect financial performance from 2018 to 2021. Results: Analysis of 44 Sharia banks reveals that while Internal Audit negatively affects performance, GCG and Risk Management have significant positive impacts. Novelty: This study introduces a thorough examination of Risk Management alongside GCG and Internal Audit, enhancing the understanding of their roles in Sharia banking. Implications: Findings highlight the importance of strengthening governance frameworks in Sharia banks to improve financial performance, providing insights for investors and policymakers.
Highlights:

Good Corporate Governance and Risk Management significantly enhance financial performance in Sharia banks.
Internal Audit shows a negative impact on the financial performance, emphasizing the need for effective implementation.
The study addresses a gap in literature by examining the interplay of GCG, Internal Audit, and Risk Management in the Sharia banking sector.

Keywords: Good Corporate Governance, Internal Audit, Risk Management, Financial Performance, Sharia Banks
Assessment of Waste Management Program Implementation in a Local Community
Authors: Suwito Atam Yudha , Sukmana Hendra
Published: October 2024

The general background this research focuses on the implementation of the Integrated Waste Management Program (TPST) to address waste management issues at the village level. Specific background includes the lack of understanding regarding the effectiveness of existing waste management programs, which often do not run optimally. Knowledge gap this drives further research to evaluate these programs. Aims of this research is to describe and analyze the implementation of the TPST waste management program and assess the indicators that influence its success. Results of the research show that the implementation of this program is considered quite good with the indicators of communication, resources, disposition, and bureaucratic structure having been met. Novelty of this research lies in the application of implementation theory by George Edward III in the context of waste management in villages, providing new insights into the factors that influence program effectiveness. Implications of this research suggest that village governments conduct ongoing evaluations and improvements to facilities and infrastructure to enhance the quality of waste management and produce organic fertilizer, thereby reducing the amount of residue generated.
Highlights: 

Implementation assessed through indicators: communication, resources, disposition, and bureaucratic structure.
Ongoing evaluations are essential for enhancing waste management effectiveness.
Recommendations include improving facilities to produce organic fertilizer and reduce waste residue.

Keywords: Waste Management, Integrated Program, Implementation, Community Engagement, Resource Allocation