bluuebunny/crossref_metadata_2025 huggingface dataset:
Keefektifan Pencairan Tunggakan Pajak Dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Polonia
Authors: Zebua Nur Aini , Hastuty Widy
Published: March 2024

Pemerintah mengupayakan sumber penerimaan terutama dari sektor fiskal sebagai salah satu sumber penerimaan negara yang berpotensial paling besar. Pajak merupakan salah satu iuran wajib masyarakat dengan menyerahkan sebagian dari kekayaannya kepada kas negara yang disebabkan oleh suatu keadaan. Tetapi tidak ada jasa timbal balik dari pemerintah secara langsung. Namun karena keterbatasan pengetahuan tentang peraturan perpajakan masyarakat mengakibatkan semakin meningkatnya jumlah wajib pajak yang belum melunasi pajak sesuai dengan jangka waktunya, serta jumlah tunggakan pajak yang tidak seimbang dengan pembayarannya. Sistem penagihan yang masih memilik ihambatan menimbulkan semakin meningkatnya tunggakan pajak. Tujuan penelitian adalah menilai keefektifan dari pencairan tunggakan pajak dan Kepatuhan wajib pajak terhadap penerimaan pajak yang tercermin dalam perkembangan dari rencana dan realisasi pungutan pajak oleh Kantor Pelayanan Pajak Pratama Polonia pada Tahun 2019 sampai dengan 2022. Adapun metode dalam penelitian ini yaitu kualitatif. Alat analisis yang digunakan oleh penelitian ini adalah analisis keefektifan pencairan tunggakan pajak dan analisis keefektifan penerimaan pajak pada tahun 2019 sampai dengan 2022. Hasil penelitian menunjukkan keefektifan suatu tunggakan pajak dan penerimaan pajak setiap tahunnya di Kantor Pelayanan Pajak Pratama Polonia berjalan dengan baik.
Transformasi Digital: Teknologi Cloud Computing dalam Efisiensi Akuntansi
Authors: Barus Eviyanti , Pardede Kristin M , Putri Br. Manjorang Jelita Ananda
Published: March 2024

Perkembangan teknologi yang cepat di era globalisasi saat ini telah memberikan sejumlah manfaat signifikan dalam berbagai aspek kehidupan, termasuk dalam bisnis. Dengan tingkat inovasi yang tinggi, perusahaan-perusahaan baru dan teknologi baru muncul dan berubah dengan cepat seiring perkembangan waktu. Kondisi ini mendorong perusahaan untuk terus beradaptasi, dan salah satu bentuk adaptasi yang paling tepat adalah melalui transformasi digital. Transformasi digital mampu meningkatkan kinerja perusahaan, mengubah secara mendasar cara bisnis dilakukan, mulai dari skala menengah hingga bisnis besar. Selain itu, proses transformasi digital memberikan perusahaan pandangan baru dalam pengelolaan, mengoptimalkan operasional, dan memperbaiki model bisnis agar lebih efisien. Melalui transformasi digital, perusahaan memperoleh kemampuan untuk berinovasi, memanfaatkan teknologi terkini, dan merespon perubahan pasar dengan lebih cepat. Sehingga menciptakan peluang baru untuk meningkatkan efisiensi operasional, meningkatkan daya saing, dan menyesuaikan model bisnis agar sesuai dengan tuntutan pasar yang terus berubah. Teknologi could computing merupakan salah satu alat strategis dalam transformasi digital. Dimana could computing adalah model pengelolaan sumber daya komputasi yang memungkinkan akses cepat dan on-demand ke sumber daya komputasi yang dibagikan. Mencakup penyimpanan data, server, jaringan, basis data, perangkat lunak, analisis data, dan kecerdasan buatan. Penelitian ini dilakukan dengan tujuan untuk mengukur sejauh mana teknologi could computing ini dapat meningkatkan efisiensi proses akuntansi, faktor-faktor yang mempengaruhi adopsi teknologi ini, dan apa saja risiko yang terdapat didalamnya.
Board diversity and value creation for business sustainability
Authors: Ismail Aida Maria , Ali Arif Azrin Mohd
Published: March 2024

The primary objective of a firm is not the creation of profit; it is the creation of value for shareholders. Corporations need to be innovative to create value, and this entails the need for corporations to embark on research and development (R&D) endeavors. This study’s objective is to determine the impact of Malaysian publicly listed companies’ board diversity (qualification, gender, and age) on the intensity of companies’ R&D investment. In conjunction with the 2017 Malaysian Code on Corporate Governance’s, which took on a new approach that promotes board diversity in corporate governance culture, samples were selected from the Minority Shareholders Watch Group ’s Malaysia: List of Top 100 Companies Overall CG & Performance (By Rank) from 2017-2019, which portrayed good corporate governance practices. The agency theory and the resource-based view were integrated to explain the effects of board diversity on R&D investment. Tests and analysis were conducted, and the results indicated that only age diversity had a positive influence on R&D investment. Practitioners could use the findings of this study to choose the ideal board composition for a company looking to gain a competitive edge. Regulators could also use this study to develop good corporate governance procedures for Malaysian publicly traded companies. The findings of this study may not truly portray the overall industries listed in Bursa Malaysia, as the samples used were limited and the data of certain companies was unavailable.
Evaluation of Fire Safety Measures in Barangay San Roque, Municipality of Maco: Basis for Intervention Scheme
Authors: Muico Earl Jones G. , Canalija Jaddua Karim , Ronald Duman , Lucero Jade
Published: March 2024

The study sought to assess the fire safety measures of the residents in Barangay San Roque, Maco. The study employed a non-experimental descriptive method of research. A questionnaire was devised by the researchers to extract the responses from the residents. Results show that there is a high level of fire safety measures in Barangay San Roque, Maco in terms of community safety procedures and awareness. From the results, recommendations were made as well as an action plan that was devised to address areas that have room for improvement.
Pengembangan Usaha Kelompok Pengolah Amplang Ikan Bandeng (Chanos Chanos) Mekar Jaya Di Kelurahan Sungai Parit Kabupaten Penajam Paser Utara
Authors: Aqsha Farizky , Gunawan Bambang Indratno , Sugiharto Eko
Published: March 2024

This research aims to describe the problems and examine the development of the Mekar Jaya Milkfish Amplang Processing Group in Sungai Parit Village, North Penajam Paser Regency. This research was carried out from October 2022 to December 2023 in Sungai Parit Village. The sample consisted of 7 respondents using saturated sampling (census) and purposive sampling methods. Data analysis uses descriptive analysis methods and the theory of business development stages (Anoraga, 2007). The results of the research show that the problems faced by the Mekar Jaya Milkfish Amplang Processing Group consist of a lack of availability of milkfish raw materials, a lack of labor and increasing prices of raw materials such as oil and others. The development study takes the form of development stages (Anoraga, 2007) which include, Stage I to Stage III which explains the identification of business opportunities, business formulation to the selection of the milkfish amplang business as the main business and Stages IV to Stage V explain the implementation of the business to the evaluation of the amplang business milkfish. The role of BAZNAS and the Fisheries Service as stakeholders is to carry out business development for the Mekar Jaya Milkfish Amplang Processing Group which is divided into 4 development aspects, namely business capital, product production, product promotion and facilities and infrastructure.
Pengaruh Literasi Kewirausahaan, Locus Of Control, Self Efficacy, Kepribadian Entrepreneurship Terhadap Intensi Berwirausaha Mahasiswa FEB UPGRIS
Authors: Fatmaningrum Arini , Sutrisno  , Sijabat Rauly
Published: March 2024

This research aims to examine the influence of Entrepreneurial Literacy, Locus of Control, Self Efficacy, Entrepreneurial Personality on the Entrepreneurial Intentions of FEB UPGRIS Students. This type of research uses quantitative research with primary data sources. This research used a sample of 305 respondents representing FEB UPGRIS students. The measurements for this research used a Likert scale which was processed with the help of IBM SPSS Statistics Version 26 using multiple linear regression. The research results show that: (1) Entrepreneurial Literacy has a significant effect on Students' Entrepreneurial Intentions. (2) Locus of Control has no significant effect on students' entrepreneurial intentions. (3) Self Efficacy has a significant effect on Entrepreneurial Intentions. (4) Entrepreneurship personality has a significant effect on students' entrepreneurial intentions.
Pengaruh Kualitas Produk Dan Costumer Review Terhadap Keputusan Pembelian Di Lazada
Authors: Putri Viki Anjani , Prabowo Heri , Setyorini Noni
Published: March 2024

This study aims to analyze the effect of product quality variables, customer reviews, and service quality on purchasing decisions at Lazada. With a case study studied on consumers who shop at the Lazada application in Srondol Kulon Village, Banyumanik District, Semarang City. The research method in this research is a quantitative approach. The population in this study were all buyers on the Lazada Application in Srondol Kulon Village, Banyumanik District, Semarang City, while the sample taken in this study was 100 Lazada Application users. Determination of the sample size using the method of non-proprability sampling technique and selection of respondents with purposive sampling technique. Data analysis in this study using the SmartPLS version 3 program. The data analysis technique used is the Structural Equation Modeling (SEM) equation model. From the results of the analysis and discussion of this study, it shows that the product quality variable has a significant influence on purchasing decisions, the customer review variable does not have a significant influence on purchasing decisions, and the service quality variable has a significant influence on purchasing decisions.
EXAMINING REGULATORY GOVERNANCE: A CASE STUDY OF MALAY MICRO-ENTREPRENEURS IN PENANG, MALAYSIA
Authors:   International Islamic University Malaysia, Fuzi Khairul
Published: March 2024

This case study investigates regulatory governance and its impact on Malay micro-entrepreneurs in Penang, Malaysia. Regulatory governance encompasses the policies, regulations, and institutional frameworks that govern economic activities, particularly in the context of small-scale entrepreneurship. Focusing on Penang, a dynamic economic hub in Malaysia with a significant Malay micro-enterprise sector, this study explores the regulatory environment and its implications for Malay entrepreneurs. Through qualitative analysis and interviews with micro-entrepreneurs, regulatory authorities, and other stakeholders, the study examines the challenges faced by Malay micro-entrepreneurs in navigating regulatory requirements, accessing resources, and sustaining their businesses. The findings shed light on the complexities of regulatory governance and its influence on entrepreneurship among the Malay community in Penang.
ASSESSING CAPITAL ADEQUACY: AN EMPIRICAL STUDY OF FINANCIAL INSTITUTIONS IN NIGERIA
Authors:   Department of Financial Studies, Redeemer‟s University, Ede, Osun State, Nigeria, Williams Afolabi Dare
Published: March 2024

This empirical study investigates the determinants of capital adequacy among financial institutions in Nigeria. Using a comprehensive dataset and econometric techniques, the research explores various factors influencing the capital adequacy ratios of banks and other financial entities in the Nigerian market. Key determinants such as asset quality, earnings retention, risk management practices, and regulatory compliance are analyzed to understand their impact on capital adequacy levels. The findings contribute to the understanding of the financial stability and resilience of Nigeria's banking sector, offering insights for policymakers, regulators, and industry stakeholders to enhance capital adequacy standards and promote a robust financial system.
INTERCONTINENTAL INSIGHT: A COMPARATIVE STUDY OF HIGHER EDUCATION INSTITUTIONS IN MALAYSIA AND INDONESIA
Authors:   Senior Lecturer, Sultan Idris Education University, Malaysia, Huda Khuan
Published: March 2024

Explores the educational landscapes A Comparative Study of Higher Education Institutions in Malaysia and Indonesia of Malaysia and Indonesia, focusing on their higher education institutions. This comparative study investigates various aspects, including educational policies, curriculum structures, teaching methodologies, student demographics, and institutional cultures. By analyzing similarities and differences, the research aims to offer insights into the strengths, challenges, and potential areas for collaboration between Malaysian and Indonesian higher education systems.
CROSS-BORDER CARE: A COMPARATIVE ANALYSIS OF MIGRANT HEALTH POLICIES IN TURKEY AND THE EUROPEAN UNION
Authors:   Department of Medical Services and Techniques, Artvin Coruh University Artvin, Turkey, Yıldırım Mustafa
Published: March 2024

This comparative analysis examines the health policies for migrants in Turkey and European Union (EU) countries, shedding light on the challenges and opportunities inherent in cross-border care. Migrant health policies play a crucial role in addressing the healthcare needs of diverse migrant populations and promoting public health equity. Drawing upon a review of existing literature, policy documents, and empirical data, this study elucidates the key features, strengths, and limitations of health policies targeting migrants in Turkey and selected EU member states. Through a comparative lens, it explores differences in access to healthcare services, eligibility criteria, service delivery models, and the integration of migrants into national health systems. Moreover, the analysis identifies common trends, best practices, and areas for improvement in migrant health policy development and implementation across the studied contexts. By critically evaluating policy approaches and outcomes, this study contributes to a deeper understanding of the complexities surrounding migrant healthcare and offers insights for enhancing policy effectiveness and promoting health equity for migrant populations.
The Vocabulary Sizes and Lexical Collocations of University Learners in Thailand.
Authors:   Graduate school, Southwest Medical University, Luzhou, Sichuan, China., Zhang Xulong
Published: March 2024

This study attempts to gain a deeper understanding of Thai EFL university learners’ vocabulary sizes and lexical collocations, both receptively and productively, and determine whether there is a significant relationship between them. Two hundred forty-two students majoring in English in the first and fourth years participated in this study. Four measures were used to assess the participants’ receptive and productive knowledge of vocabulary sizes and lexical collocations. The data were analyzed using descriptive and inferential statistics. The results showed that Thai university learners achieved significantly higher performance on receptive knowledge than productive knowledge, both in the tests of vocabulary sizes and lexical collocations. Besides, the fourth-year learners outperformed the first-year learners in all tests. The analysis of these findings revealed the degrees of learning in both vocabularies and collocations. Like vocabularies, receptive knowledge of collocational knowledge is easier to acquire than productive knowledge. The correlational analysis of the findings also revealed a positive relationship between participants’ vocabulary sizes and collocational knowledge. Together, the current results indicate that the gain in Thai university learners’ receptive and productive knowledge of lexical collocations fosters their vocabulary sizes and vice versa. Therefore, such findings highlight the roles of lexical collocations in fostering vocabulary learning and growth.
EVALUATING SINUS PATHOLOGIES IN CLEFT LIP AND PALATE PATIENTS: A CBCT ANALYSIS
Authors:   Oral and Maxillofacial Radiology, Inonu Universty, Turkey, Adem Zeynep
Published: March 2024

This study presents a comprehensive assessment of sinus pathologies in cleft lip and palate (CLP) patients utilizing cone-beam computed tomography (CBCT). Cleft lip and palate patients often exhibit abnormalities in the maxillary sinus region due to congenital malformations and surgical interventions. The objective of this analysis is to investigate the prevalence, types, and severity of sinus pathologies in CLP patients using CBCT imaging. A retrospective review of CBCT scans from CLP patients was conducted, and sinus abnormalities such as mucosal thickening, sinus opacification, and anatomical variations were identified and analyzed. The findings shed light on the spectrum of sinus pathologies in CLP patients and underscore the importance of comprehensive evaluation in treatment planning and management.
SPARSE REPRESENTATION TECHNIQUES FOR MULTIVARIATE EXTREMES: ANOMALY DETECTION APPLICATIONS
Authors:   LTCI, Télécom ParisTech, University of Paris-Saclay 46, rue Barrault, 75013, Paris, France, Clémençon Nicolas , Sabourin Stephan ,   LTCI, Télécom ParisTech, University of Paris-Saclay 46, rue Barrault, 75013, Paris, France
Published: March 2024

This study explores sparse representation techniques tailored for multivariate extremes and their application in anomaly detection. Multivariate extremes, characterized by rare events occurring jointly across multiple dimensions, pose significant challenges for traditional anomaly detection methods. Sparse representation approaches offer a promising solution by identifying a parsimonious set of extreme features that capture the most salient aspects of multivariate outliers. Leveraging techniques such as sparse coding, dictionary learning, and compressed sensing, sparse representation methods enable efficient representation and detection of anomalies in high-dimensional datasets. This paper reviews recent advances in sparse representation techniques for multivariate extremes and discusses their practical applications in anomaly detection across various domains, including finance, cybersecurity, and environmental monitoring.
EXPLORING DEPENDENCE STRUCTURES IN FINITE EXCHANGEABLE SEQUENCES
Authors:   Free University of Brussels, Department of Mathematics, Campus de la Plaine, Brussels, Belgium, Loisel Claude
Published: March 2024

This study delves into the exploration of dependence structures in finite exchangeable sequences, shedding light on the intricate patterns that govern the relationships between elements within such sequences. Exchangeability, a fundamental concept in probability theory, posits that the joint distribution of a sequence remains invariant under permutations of its elements. By investigating finite exchangeable sequences, this research aims to uncover and comprehend the underlying dependence structures that influence the statistical behavior of the sequence elements. We employ mathematical modeling, statistical analysis, and empirical studies to elucidate the nature and extent of dependencies in finite exchangeable sequences, contributing to a deeper understanding of their probabilistic characteristics.
A FRAMEWORK FOR FUNCTIONAL PARTIALLY LINEAR SINGLE-INDEX MODELS: FORMULATION AND ANALYSIS
Authors:   School of Statistics, East China Normal University, Shanghai, PR China, Zhang Hui
Published: March 2024

This paper introduces a framework for functional partially linear single-index models, offering a versatile approach for analyzing complex data structures. Functional data analysis techniques are combined with partially linear single-index models to accommodate the inherent variability and nonlinearity present in functional data. The proposed framework allows for the incorporation of both functional and scalar covariates, enabling a comprehensive analysis of multidimensional datasets. We present the formulation of the model, detailing the integration of functional components and linear indices, and discuss computational algorithms for parameter estimation and inference. The effectiveness of the framework is demonstrated through simulation studies and applications to real-world datasets, highlighting its flexibility and utility in capturing intricate relationships and patterns within data.
UNVEILING GENDER PATTERNS: EXPLORING CONSUMER BEHAVIOR IN ONLINE SHOPPING AMONG NIGERIANS
Authors:   Department of Marketing. Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria, Chukwu Adesina
Published: March 2024

Investigates the nuances of gender dynamics in online shopping behavior within the Nigerian context. This study delves into the factors influencing online shopping preferences, attitudes, and habits among Nigerian consumers, with a particular focus on gender-based differences and patterns. Through a mixed-methods approach combining quantitative surveys and qualitative interviews, this research aims to uncover the underlying motivations, barriers, and experiences shaping male and female consumers' engagement with online shopping platforms in Nigeria. By unveiling gender-specific patterns and insights, this study contributes to a deeper understanding of online consumer behavior and informs strategic marketing and e-commerce initiatives tailored to the diverse needs and preferences of Nigerian consumers.
MODELING MASTERY: OPTIMIZING PROJECT MANAGEMENT FOR BUSINESS SYSTEM DEVELOPERS
Authors:   Business Administration Program, Pangasinan State University, Bayambang Campus, Philippines, Joy Timothy
Published: March 2024

These articles explore the strategic integration of systems modeling techniques in project management for both junior and senior developers. This paper elucidates how leveraging systems modeling enhances project efficiency, collaboration, and outcomes in the dynamic landscape of business system development. Through real-world examples and theoretical frameworks, it navigates the nuanced application of modeling methodologies to streamline processes, mitigate risks, and foster innovation within project teams. By embracing modeling mastery, business system developers can orchestrate projects with precision, adaptability, and strategic foresight, thereby maximizing organizational success in an ever-evolving business ecosystem.
ASSESSMENT OF RADIATION SCATTER AND ATTENUATION BY DENTAL RESTORATIONS IN HEAD AND NECK RADIOTHERAPY: A DOSIMETRIC STUDY
Authors:   Physics Department, School of Sciences, Hakim Sabzevari University, Sabzevar, Iran, Akbari Mona Asghar , Mowlavi Behnam ,   Associate Federation Scheme, Medical Physics Field, International Centre for Theoretical Physics (ICTP), Trieste, Italy
Published: March 2024

This dosimetric study investigates the impact of scattered and attenuated radiation by dental restorations in head and neck radiotherapy. Dental restorations, including fillings, crowns, and implants, can alter the distribution of radiation doses during radiotherapy treatments, potentially affecting treatment efficacy and normal tissue toxicity. The research employs advanced dosimetric techniques to quantify the extent of radiation scatter and attenuation caused by various types of dental restorations. Through phantom studies and Monte Carlo simulations, the study evaluates the magnitude and spatial distribution of radiation perturbations in the vicinity of dental restorations. The findings contribute to improving treatment planning accuracy and patient safety in head and neck radiotherapy by providing insights into the dosimetric effects of dental restorations.
SIMUCERT: MICROCONTROLLER PROFICIENCY CERTIFICATION THROUGH SIMULATION
Authors:   Department of Electronic Engineering, Kao Yuan University, Kaohsiung, Taiwan, Hsu Chian
Published: March 2024

SimuCert presents a cutting-edge simulation software tailored for microcontroller application proficiency certification. This software offers a practical and immersive environment for learners to develop and test their skills in microcontroller programming and application design. With a user-friendly interface and comprehensive features, SimuCert enables educators to assess and certify learners' abilities in real-world scenarios without the need for physical hardware. Through simulated exercises and challenges, learners can gain hands-on experience in coding, debugging, and optimizing microcontroller applications, preparing them for the demands of modern technology industries. SimuCert represents a significant advancement in educational technology, bridging the gap between theoretical knowledge and practical application in microcontroller engineering.
INTEGRATING CRITICAL THINKING IN ENGLISH LANGUAGE TEACHING PLANS
Authors:   Department Of Computer Science Master Of Technology Nirma University, India, Purohit Vishal , K. Jayasurya ,   Department Of Computer Science Master Of Technology Nirma University, India
Published: March 2024

This article examines the integration of critical thinking in English language teaching plans. The study reviews the literature on critical thinking and its importance in language learning, as well as the challenges of integrating critical thinking in language teaching. The findings suggest that critical thinking is essential for language learners to develop their language proficiency and to become independent and effective communicators. The article also proposes recommendations for incorporating critical thinking in language teaching plans to enhance language learning outcomes.
CASE STUDY OF ECUADOR'S RENEWABLE ENERGY SOURCES REGULATION IN THE PROVINCE OF MANABI
Authors:   Teacher Of The Career Of Electrical Engineering Universidad Técnica De Manabí, EcuadorS, Lenin Milad , Gabriela Sofia ,   Graduated From A Lawyer At The Catholic University Of Guayaquil , Ecuador
Published: March 2024

The increasing demand for energy and the need for sustainable development have led to the development of renewable energy sources. Ecuador has great potential for renewable energy sources, particularly in the province of Manabi, where the government has implemented policies to encourage the development of renewable energy sources. This paper aims to explore the regulatory framework for renewable energy sources in the Province of Manabi, Ecuador.
THE ROLE OF FINANCIAL MANAGEMENT IN MAXIMIZING SHAREHOLDER VALUE
Authors:   Department of Finance  Hinduja College of Commerce College in Mumbai India, Tripathi Dr. Vinay
Published: March 2024

This paper examines the principles of corporate finance and their impact on the maximization of shareholder value. Financial management plays a critical role in ensuring the success of a business and achieving the ultimate goal of maximizing shareholder wealth. The article discusses the concept of discounted cash flow analysis, which is a fundamental principle of finance that allows companies to evaluate investment opportunities and make sound financial decisions. In addition, the paper examines the importance of capital structure, including the use of debt and equity financing, and the effect of dividend policy on the value of the firm. The article also highlights the role of financial markets in providing necessary capital to businesses and enabling efficient allocation of resources. Overall, the principles of corporate finance are essential for any business to thrive, and understanding these concepts is crucial for financial managers to make informed decisions that maximize shareholder value.
THE POLITICAL ECONOMY OF INDONESIA’S RENEWABLE ENERGY SECTOR AND ITS FISCAL POLICY GAP
Authors:   Sdgs Center, Padjadjaran University, Bandung, Indonesia, Situmorang Banyu
Published: March 2024

Indonesia is a developing country with a high dependence on fossil fuels. To promote renewable energy, the government has implemented several policies, including a feed-in tariff system and tax incentives. However, the renewable energy sector in Indonesia still faces various challenges, including the fiscal policy gap. This paper aims to analyze the political economy of Indonesia’s renewable energy sector and its fiscal policy gap. We argue that the fiscal policy gap is the result of the interests of fossil fuel stakeholders who have managed to influence policy-making processes. We conclude that to overcome the fiscal policy gap, the government needs to establish a strong political will to promote renewable energy and reduce the influence of fossil fuel stakeholders. The article “The Political Economy of Indonesia’s Renewable Energy Sector and Its Fiscal Policy Gap” provides an analysis of the political economy of Indonesia's renewable energy sector and the gap in its fiscal policy. The study aims to understand the reasons for the slow progress of Indonesia's renewable energy sector and to propose a policy framework for accelerating its development. The study uses a qualitative research method and draws on data from a variety of sources, including academic studies, policy documents, and interviews with industry experts and policymakers. The findings reveal that the slow progress of Indonesia's renewable energy sector is due to a lack of political will, institutional fragmentation, and a lack of coordination among stakeholders. The study recommends that Indonesia adopt a comprehensive and integrated policy framework to overcome these challenges, including developing a national energy strategy, implementing effective fiscal incentives, and improving the regulatory environment.
CONDITION ANALYSIS AND FORECASTING IN THE FASHION INDUSTRY: A COMPREHENSIVE STUDY
Authors:   Wroclaw School ofBanking, Finance andManagement Department, Wroclaw, Poland, Klosowski Agnieszka
Published: March 2024

Condition analysis and forecasting play a crucial role in the fashion industry, enabling businesses to make informed decisions regarding product development, inventory management, and market positioning. This comprehensive study aims to analyze the current condition of the fashion industry and develop forecasting models to anticipate future trends. Through data collection, market research, and statistical analysis, key factors influencing fashion trends, consumer preferences, and market dynamics are identified. Various forecasting methods, including trend analysis, predictive modeling, and data mining techniques, are employed to generate accurate forecasts for product demand, market growth, and emerging fashion trends. The findings provide valuable insights for fashion businesses to stay competitive, optimize their operations, and meet the evolving demands of the market.
NAVIGATING DISTRACTIONS: UNVEILING THE POWER OF DIGITAL ADVERTISING IN LOW-ATTENTION ENVIRONMENTS
Authors:   School of Communication, Journalism, And Marketing, Massey University, Palmerston North, New Zealand, Williamson Kyle
Published: March 2024

Unveiling the Power of Digital Advertising in Low-Attention Environments," delves into the dynamics of digital advertising's effectiveness when faced with challenges posed by low-attention environments. In an era saturated with information and distractions, the study investigates strategies and elements within digital advertising that capture and retain audience focus. Through a comprehensive analysis of engagement metrics, user behaviors, and content attributes, the research aims to provide insights for advertisers seeking to optimize their campaigns in settings where attention is at a premium.
INNOVATIVE LEADERSHIP: NAVIGATING THE PATH OF OPEN INNOVATION MANAGEMENT
Authors:   Montpellier Research in Management, France, Boucher Elodie
Published: March 2024

This research delves into the realm of managerial innovation, specifically focusing on the art of open innovation management. Titled "Innovative Leadership: Navigating the Path of Open Innovation Management," the study explores how leaders can effectively steer their organizations through the complexities of open innovation. Drawing on a blend of theoretical frameworks, case studies, and practical insights, the research aims to decipher the strategies and approaches that propel successful open innovation initiatives. The findings contribute to the evolving landscape of leadership in the context of fostering innovation through open collaboration.
AN OVERVIEW OF RETAILERS: BUSINESS MODELS, TRENDS, AND IMPACT ON CONSUMER MARKETS
Authors:   Assistant Professor, Department ofCommerce, Sourashtra College Madurai, Tamil Nadu, India, Mariappan Dr. Eb
Published: March 2024

This paper provides an overview of retailers, exploring their diverse business models, prevailing trends, and significant impact on consumer markets. Retailers play a pivotal role in the distribution and sale of consumer goods and services, bridging the gap between manufacturers and end consumers. The study delves into various types of retailers, from brick-and-mortar stores to e-commerce giants, highlighting their distinctive characteristics and approaches. Moreover, it examines the latest trends in the retail industry, such as omnichannel strategies, personalized customer experiences, and sustainability initiatives. By analyzing the evolving landscape of retailers and their strategies, this paper elucidates the profound influence of retailers on consumer behavior, market dynamics, and the broader economy.
Koordinasi Penanggulangan Bencana Banjir oleh Badan Penanggulangan Bencana Daerah (BPBD) dan Dinas Sosial Kota Cimahi
Authors: Sumiati Imas , Arifin Rifki Khairul
Published: March 2024

Banjir hampir terjadi di sebagian besar wilayah Indonesia, termasuk di Kota Cimahi . Penyebab banjir di Cimahi lebih dikarenakan faktor perilaku manusia, yaitu alih fungsi lahan yang masif. Peran pemerintah daerah dalam penanggulangan bencana alam merupakan kewajiban bagi pemerintah dan merupakan suatu sistem yang diperlukan setiap daerah sebagai organ yang menyangkut keselamatan dan keamanan bagi setiap orang. Akan tetapi dalam mengantisipasi semua itu sebelum terjadi hingga menyebabkan kerugian materi bahkan kehilangan nyawa sekaligus. Salah satu tujuan penanggulangan bencana adalah menjamin terselenggaranya penanggulangan bencana secara terencana, terpadu, terkoordinasi, dan menyeluruh. Badan Penanggulangan Bencana Daerah (BPBD) merupakan lembaga yang memiliki kewenangan untuk melaksanakan tugas dan fungsi penanggulangan bencana di daerah serta melakukan pengkoordinasian external kelembagaan dengan instansi terkait penanggulangan bencana.
Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif. Yaitu dengan menganalisis berbagai literatur serta hasil penelitian dari peneliti terdahulu. Adapun fokus dalam penelitian ini yaitu melakukan analisis terhadap koordinasi yang dilakukan oleh Badan Penanggulangan Bencana Daerah dan Dinas Sosial Kota Cimahi.
Komunikasi BPBD dan Dinas Sosial Koordinasi berarti kerjasama, maka dalam kerjasama ini terdapat suatu hubungan atau komunikasi. Cara komunikasi haruslah dilakukan sebagai sesuatu yang harus ada dalam setiap kegiatan, sehingga setiap informasi yang memerlukan koordinasi dapat disalurkan. Koordinasi yang dilakukan antara BPBD dengan Dinas Sosial Kota Cimahi belum bisa dikatakan optimal karena jarangnya melakukan pertemuan atau rapat antar instansi yang terkait penyelesaian persoalan-persoalan penanggulangan bencana karena kesibukan antara masing-masing pihak.
Pengaruh Manajemen Laba, Profitabilitas, dan Likuiditas terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di BEI pada Tahun 2018-2022)
Authors: Handayani Nur Tiara , Marundha Amor , Khasanah Uswatun
Published: March 2024

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh manajemen laba, profitabilitas, dan likuiditas terhadap penghindaran pajak. Populasi dalam penelitian ini adalah seluruh perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Metode penelitian ini menggunakan jenis penelitian kuantitatif. Jenis dan sumber data dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 80 sampel data observasi. Pengolahan data dalam penelitian ini menggunakan Eviews versi 9. Hasil penelitian ini menunjukkan bahwa manajemen laba berpengaruh negatif tetapi tidak signifikan terhadap penghindaran pajak, profitabilitas berpengaruh negatif dan signifikan terhadap penghindaran pajak, dan likuiditas berpengaruh positif tetapi tidak signifikan terhadap penghindaran pajak.
Pengaruh Leverage, Likuiditas, dan Capital Intensity terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di BEI Tahun 2018 – 2022)
Authors: Khoirunnissa Hilda Resti , Marundha Amor , Khasanah Uswatun
Published: March 2024

Penelitian ini bertujuan untuk menguji Pengaruh Leverage, Likuiditas, dan Capital Intensity Terhadap Agresivitas Pajak. Metode penelitian ini menggunakan jenis penelitian kuantitatif. Jenis dan sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan yang Terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 135 sampel data. Pengolahan data dalam penelitian ini menggunakan Eviews 9. Berdasarkan hasil penelitian yang dilakukan maka dapat disimpulkan bahwa leverage berpengaruh positif dan signifikan terhadap agresivitas pajak, likuiditas berpengaruh positif dan signifikan terhadap agresivitas pajak, dan capital intensity berpengaruh positif dan signifikan terhadap agresivitas pajak.
Determinan Enterprise Risk Management, Intellectual Capital, dan Good Corporate Governance terhadap Nilai Perusahaan
Authors: Sari Novita , Manurung Adler Haymans , Widjanarko Wirawan , Khan Muhammad Asif , Fikri AWN
Published: March 2024

Keberhasilan suatu perusahaan dapat dilihat dari nilai perusahaannya. Dengan mengevaluasi pencapaian dengan menganalisa determinan Enterprise Risk Management, Intellectual Capital Dan Good Corporate Governance, dengan demikian dapat disimpulkan apakah dengan adanya faktor-faktor tersebut mampu mempengaruhi nilai perusahaan dengan baik atau sebaliknya. Penelitian ini menggunakan data sekunder sebagai sumber data, dan metode pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia periode 2014-2022. Hasil penelitian ini menunjukan bahwa Enterprise Risk Management berpengaruh positif dan signifikan terhadap Nilai Perusahaan, Intellectual Capital berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan, dan Good Corporate Governance berpengaruh positif dan signifikan terhadap Nilai Perusahaan.
Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Kinerja Keuangan Perusahaan dengan Kebijakan Dividen sebagai Variabel Pemoderasi pada Perusahaan Sektor Perbankan di Bursa Efek Indonesia
Authors: Lestari Ekha , Hidayat Wastam Wahyu , Ningrum Endah Prawesti
Published: March 2024

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance dan profitabilitas terhadap kinerja keuangan perusahaan dengan kebijakan dividen sebagai variabel pemoderasi. Populasi dalam penelitian ini adalah perusahaan perbankan yang memiliki laba dan terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dan menggunakan metode analisis uji statistik, uji asumsi klasik, uji analisis regresi dan uji hipotesis. Berdasarkan hasil penelitian menunjukkan bahwa: (1) Proksi Good Corporate Governance, yakni kepemilikan institusional berpengaruh positif terhadap kinerja keuangan perusahaan (2) Profitabilitas tidak berpengaruh terhadap kinerja keuangan perusahaan (3) Kebijakan dividen tidak dapat memoderasi pengaruh Good Corporate Governance terhadap kinerja keuangan perusahaan (4) Kebijakan dividen tidak dapat memoderasi pengaruh profitabilitas terhadap kinerja keuangan perusahaan.
Pengaruh Non-Performing Loan, Good Corporate Governance, dan Risk terhadap Kinerja Perbankan dengan Loan to Deposit Ratio Sebagai Variabel Intervening
Authors: Maula Dela Azkiatul , Manurung Adler Haymans , Widjanarko Wirawan , Khan Muhammad Asif , Fikri AWN
Published: March 2024

Penelitian ini memiliki tujuan untuk menganalisis kinerja finansial bank-bank yang tercatat di Bursa Efek Indonesia selama periode 2014-2022 dengan menggunakan rasio non performing loan, good corporate governance, net interest margin dan loan to deposit ratio. Penelitian ini menggunakan teknik analisis data, metode pendekatan deskriptif kuantitatif, dan teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi serta data yang diteliti berupa laporan keuangan tahunan. Populasi yang digunakan dalam penelitian ini adalah seluruh bank yang terdaftar di BEI periode 2014-2022. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Hasil penelitian ini menunjukkan bahwa non performing loan berpengaruh negatif dan signifikan terhadap ROA, good corporate governance berpengaruh positif signifikan terhadap ROA, net interest margin berpengaruh positif signifikan terhadap ROA, dan secara simultan variabel independen berpengaruh terhadap loan to deposit ratio sebagai variabel intervening.
Pengaruh Profitabilitas, Likuiditas dan Mekanisme Good Governance Perusahaan terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2020-2022)
Authors: Limbong Tania Elisabeth , Pangaribuan David , Yuniati Triana
Published: March 2024

Penelitian ini bertujuan untuk mengetahui apakah terdapat “Pengaruh Profitabilitas, Likuiditas dan Mekanisme Good Governance Perusahaan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan kriteria yang sudah ditetapkan, diperoleh 63 perusahaan selama 3 tahun sehingga total sampel yang digunakan adalah 189 data. Jenis data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan pada periode 2020-2022. Hipotesis ini diuji dengan menggunakan analisis statistik deskripstif, uji asumsi klasik, uji analisis regresi linear berganda, uji hipotesis yaitu uji analisis regresi berganda, uji koefisien determinasi, uji t dan uji f. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, likuiditas berpengaruh negatif dan signifikan terhadap nilai perusahaan, mekanisme good governance perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan dan secara simultan profitabilitas, likuiditas dan mekanisme good governance perusahaan berpengaruh positif signifikan terhadap nilai perusahaan.
Analisis Penerapan SAK 72 Atas Pendapatan dan Pengakuan Biaya pada PT Pelita Mutiara Indah
Authors: Caroline Evline , Mulyadi Mulyadi , Sianipar Panata Bangar Hasioan
Published: March 2024

Tujuan penelitian ini yaitu untuk mengetahui dan menganalisis penerapan SAK 72 atas pendapatan kontrak dengan pelanggan. Metode penelitian ini menggunakan metode deskriptif kualitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu dengan wawancara langsung.

Terdapat permasalahan pertama yang ditemukan yaitu pertama PT Pelita Mutiara Indah tidak dapat mambuat kombinasi kontrak dan kontrak tidak memliki substansi komersial. Setelah melakukan penelitian ini dapat disimpulkan bahwa penerapan SAK 72 pada PT Pelita Mutiara Indah sudah sesuai namun belum sepenuhnya.
Pengaruh Lingkungan Kerja, Motivasi, Remunerasi dan Adaptasi Teknologi terhadap Peningkatan Kinerja Karyawan pada PT. Sentratama Jaya Usaha
Authors: Firdaus Fairuz Zayyan , Manurung Adler Haymans , Widjanarko Wirawan , Khan Muhammad Asif , Fikri AWN
Published: March 2024

Penelitian ini menguji pengaruh lingkungan kerja, motivasi, remunerasi, dan adaptasi teknologi terhadap peningkatan kinerja karyawan pada PT. Sentratama Jaya Usaha. Pengumpulan data pada penelitian ini menggunakan metode kuesioner yang berisi daftar pernyataan mengenai setiap variable yang diteliti. Responden pada penelitian ini merupakan karyawan pada PT. Sentratam Jaya Usaha dengan jumlah 152 karyawan. Hasil data pada penelitian ini menggunakan program SmartPLS 4. Pengujian hipotesis penelitian menggunakan pendekatan PLS, yang dilakukan dengan 2 tahap, yaitu pengujian outer model dan inner model. Hasil uji outer model menjadi bukti validitas dan reabilitas dari seluruh indikator. Hasil Uji inner model untuk mebguji pengaruh antar vaeiabel hipotesis sebelumnya. Hasil penelitian menunjukan: (1) lingkungan kerja berpengaruh positif dan signifikan terhadap peningkatan kinerja karyawan, (2) motivasi berpengaruh positif dan signifikan terhadap peningkatan kinerja karyawan, (3) remunerasi tidak berpengaruh positif dan tidak signifikan terhadap peningkatan kinerja karyawan, (4) adaptasi teknologi berpengaruh positif dan signifikan terhadap peningkatan kinerja.
Pengaruh Rasio Keuangan terhadap Nilai Perusahaan pada Perusahaan Sektor Makanan dan Minuman (Terdaftar di Bursa Efek Indonesia)
Authors: Ziah Sifa Ulfa , Istianingsih Istianingsih , Mukti Aloysius Harry
Published: March 2024

Penelitian ini bertujuan untuk menguji dan menganalisis Rasio Likuiditas, Rasio Solvabilitas, dan Rasio Profitabilitas terhadap Nilai Perusahaan. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yaitu data sekunder yang diperoleh dari laporan keuangan perusahaan. Populasi dan sampel penelitian ini adalah laporan keuangan perusahaan sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2019 – 2022. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dan menghasilkan sebanyak 104 sampel data yang diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji regresi dengan regresi linear berganda, serta uji hipotesis. Hasil penelitian ini menunjukan Likuiditas tidak berpengaruh terhadap Nilai Perusahaan, Solvabilitas berpengaruh positif terhadap Nilai Perusahaan, Profitabilitas berpengaruh positif terhadap Nilai Perusahaan.
Pengaruh Mekanisme Tata Kelola Perusahaan dan Pengungkapan Manajemen Risiko terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022)
Authors: Setiowati Dani Pramesti , Sastrodiharjo Istianingsih , Mukti Aloysius Harry , Maidani Maidani , Eprianto Idel
Published: March 2024

Penelitian ini bertujuan untuk menguji Pengaruh Mekanisme Tata Kelola Perusahaan dan Pengungkapan Manajemen Risiko Terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan sektor consumer cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022. Variabel yang digunakan dalam penelitian ini adalah Nilai Perusahaan sebagai variabel dependen; Mekanisme Tata Kelola Perusahaan yang diproksikan dengan Proporsi Dewan Komisaris Independen, Total Komite Audit, Rapat Komite Audit, dan Pengungkapan Manajemen Risiko sebagai variabel independen. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 81 perusahaan. Metode analisis yang digunakan adalah Analisis Statistik Deskriptif, Uji Asumsi Klasik, Uji Korelasi, Uji Regresi Linear Berganda, dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa Proporsi Dewan Komisaris Independen dan Pengungkapan Manajemen Risiko berpengaruh positif terhadap Nilai Perusahaan. Sedangkan untuk Total Komite Audit dan Rapat Komite Audit tidak mempengaruhi Nilai Perusahaan.