Publication Search

Poverty is a problem that continues to be faced by both developed and developing countries. In developing countries with high population density, this problem is very difficult to overcome, because the increase in population not only impacts the economy, but also political instability. This study aims to determine the effect of unemployment and population on poverty in Aceh Province. This data was obtained from the BPS publication for the period 2020-2023. This study uses panel data regression analysis. Partially, unemployment (X1) does not have a significant effect on poverty (Y) while the HDI figure (X2) has a significant effect on poverty (Y). Likewise, together, unemployment and population have a significant effect on poverty.

This study examines the influence of international tax practices (measured by transfer pricing) and tax risk management (measured by effective tax rate) on corporate earnings quality (measured by earnings persistence). It also investigates the moderating role of tax risk management in the relationship between international tax practices and earnings quality. Utilizing panel data and multiple linear regression analysis on 650 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange, Bursa Malaysia, Philippine Stock Exchange, and Singapore Exchange, this study finds that tax risk management has a positive effect on earnings quality. However, the results do not provide sufficient evidence to support the hypothesized association between international tax practices and earnings quality, nor do they confirm a moderating effect of tax risk management in this relationship. These findings suggest that while tax risk management is an important factor considered by firms in maintaining consistent and persistent earnings, its role may not be sufficient to alter the influence of international tax strategies on earnings quality.

The human development index is a way to assess the extent of the welfare of society in an area. Human development in Lampung Province is ranked lowest among other provinces on the island of Sumatra with a percentage of 70.45% in 2022. Departing from the geographical context of Lampung Province which is a vital route for economic activity between the islands of Java and Sumatra, this province has the potential to become a center distribution of goods and services at the national level. It should be able to increase employment and income in Lampung Province. So, it can reduce poverty and reduce unemployment. However, in reality, Lampung Province is still far behind other provinces on the island of Sumatra. The formulation of the problem in this research is how poverty and unemployment influence the human development index in Lampung Province. This research uses a quantitative type of research with a descriptive approach using panel data with a fixed effect model approach. The population in this research is data from the Human Development Index contained in the Central Statistics Agency of Lampung Province. According to the research results, X1 has a significant negative effect, X2 has no significant effect. The results of statistical tests state that the value of Prob. (F-statistic) is 0.000000. This means 0.000000<0.05, so it can be concluded that the independent variable (X) has a significant effect on the dependent variable (Y) simultaneously (simultaneously). Based on the results of the statistical tests carried out, an R-squared value of 0.984344 was obtained. It can be concluded that the independent variable has an influence on the dependent variable of 98%, while 2% is influenced by other variables outside the model.

This study aims to obtain empirical evidence regarding the effect of corporate governance and corporate social responsibility disclosure on tax aggressiveness with financial distress as a moderating variable. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sample was selected using a purposive sampling technique, resulting in 70 companies with 350 analysis units (panel data). The results of this study indicate that corporate governance proxied by independent commissioners has a significant negative effect on tax aggressiveness. Meanwhile, corporate governance proxied by institutional ownership, managerial ownership, and audit committees has no effect on tax aggressiveness. In addition, CSR disclosure also has no effect on tax aggressiveness. Financial distress is proven weaken the negative relationship between independent commissioners and tax aggressiveness, but is not proven to weaken the negative relationship between institutional ownership, managerial ownership, audit commitees, and CSR disclosure on tax aggressiveness. This study is provides for stakeholders, such as managers, shareholders, and the government in developing strategies to reduce tax aggressiveness practices.

This study aims to examine the influence of Islamic Corporate Governance on the performance of Maqasid Shariah in Islamic Commercial Banks in Indonesia. The performance of Maqasid Shariah is measured using the Maqasid Shariah Index, which consists of three main dimensions: educating individuals, establishing justice, and promoting public interest. The independent variables in this study include components of Islamic Corporate Governance, namely the Board of Commissioners, the Sharia Supervisory Board, and Independent Commissioners. Firm size and firm age are employed as control variables. The study uses a sample of Islamic Commercial Banks in Indonesia that are registered with the Financial Services Authority (OJK) during the period of 2021–2023, with a total of 33 data observations. Data analysis was conducted using panel data regression with the Stata 17 application. The results indicate that the Board of Commissioners and Independent Commissioners do not have a significant effect on Maqasid Shariah performance, while the Sharia Supervisory Board has a significant negative effect on the Maqasid Shariah performance of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK).

This study aims to examine the effect of liquidity, profitability, and solvability ratios on investment decisions while also investigating the moderating role of firm size in this relationship. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for 2019-2023, which are marked by significant economic disruptions, including the COVID-19 pandemic. A quantitative approach was employed, using panel data regression to test the proposed hypotheses. Financial ratios were measured using the current ratio, return on assets, and debt-to-equity ratio, while investment decisions were assessed using the price-earnings ratio. The natural logarithm of total assets measured firm size. The results reveal that liquidity and solvability significantly influence investment decisions, while profitability does not. Firm size was found to moderate the relationship between liquidity and solvability with investment decisions, but not the relationship involving profitability. These findings have practical implications for investors and corporate managers in formulating investment strategies and managing financial performance, highlighting the importance of considering firm size when evaluating the effectiveness of economic indicators. This research also contributes to the empirical literature on investment decision-making in the manufacturing sector.

Lamington cake is a sponge cake coated with melted chocolate and desiccated coconut. The author aims to innovate by transforming tofu, a popular soy product, into a dessert. This research focuses on Chocolate Lamington Cake Tahu Susu, with the objective of evaluating preference levels, standard recipes, and business analysis. The method used is Research and Development, with data collection through organoleptic testing by five expert panelists. The hedonic test results show the panelists' preference levels for appearance (88%), color (84%), aroma (84%), texture (92%), and taste (96%). The resulting standard recipe includes ingredients such as flour, sugar, eggs, and tofu. The business analysis at Farel Patisserie Cafe in Bandung indicates a production cost of Rp4,447 and a selling price of Rp25,000, with the break-even point reached after selling 180 units. The author suggests developing more tofu variants as desserts, enhancing presentation, using desiccated coconut, applying the sponge method, and improving taste and texture for greater softness.   

Anemia is one of the nutritional problems that can occur in women of childbearing age (WUS). One effort that can be made is to consume foods that are sources of iron, such as sorghum and moringa leaves. Utilization that can be done by substituting sorghum flour and adding moringa leaves. This study aims to determine the effect of the acceptability and nutritional content of cat's tongue cookies substituted with sorghum flour and the addition of moringa leaves as an alternative snack for women of childbearing age with anemia. This type of research is a pure experimental study with the Completely Randomized Design (CRD) method, the comparison used is sorghum flour 25%, 50%, 75% and moringa leaves 10%, 15%. Data collection using an acceptability test questionnaire conducted by 30 panelists. Data analysis using the Kruskal Wallis test and the Mann Whitney follow-up test. The results showed that this cat's tongue cookie affected the acceptability including color, shape, aroma, texture, and taste. This study resulted in the selected formula being F1 with 25% substitution of sorghum flour and 10% addition of moringa leaves. The best nutritional content of cat tongue cake per 100 g consists of 12.50% protein, 2.37 mg iron, and 9.37 mg vitamin C. This selected formula cat tongue cake can be used as an alternative snack for women of childbearing age (WUS) with anemia.

Aquaculture is a vital sector in global food production, providing essential protein sources. However, the industry faces significant challenges, including high energy consumption and environmental impact. The integration of renewable energy, particularly solar power, with automation and IoT systems offers a promising solution to enhance energy efficiency, sustainability, and productivity in aquaculture operations. This study aims to evaluate the effectiveness of solar powered autonomous systems in reducing energy usage, improving operational efficiency, and promoting environmental sustainability in aquaculture. Literature Review: Recent research has explored various technologies, such as Digital Twins (DTs) and Precision Fish Farming (PFF), which integrate IoT sensors for real time monitoring and optimization of fish farming operations. The combination of Artificial Intelligence (AI) and the Internet of Things (IoT), known as AIoT, has further advanced the industry by enabling automated decision making and predictive analytics. Solar power integration with IoT systems has been shown to significantly reduce operational costs, minimize carbon emissions, and enhance the sustainability of aquaculture practices. These advancements have the potential to address the challenges of energy consumption and environmental degradation in the industry. Materials and Method: This research utilizes a hybrid solar powered IoT system for aquaculture, integrating solar panels, IoT sensors, and automated control systems. The system monitors key water quality parameters, such as pH, dissolved oxygen, turbidity, and temperature, to maintain optimal conditions for aquatic life. Data is collected through IoT sensors and analyzed through a cloud-based platform. A pilot study is conducted on a small scale aquaculture farm to evaluate the system's performance, including energy consumption, water quality management, and fish health. Energy savings, operational efficiency, and environmental impact are assessed. Results and Discussion: The integration of solar powered IoT systems significantly reduced energy consumption compared to traditional systems, with a notable decrease in grid electricity reliance. The system successfully maintained optimal water quality conditions, enhancing fish health and growth. Solar powered systems proved reliable, even in regions with variable sunlight, and demonstrated improvements in operational efficiency through automation. The environmental benefits were evident, with a reduction in carbon emissions and lower operational costs. The study highlights the feasibility of solar powered IoT systems as a sustainable solution for modern aquaculture operations.

Bedda Lotong is a traditional scrub from the Bugis tribe of South Sulawesi, Indonesia. The name ‘Bedda Lotong’ literally means ‘black powder’ in Bugis language, referring to the distinctive black colour of this scrub which comes from its main ingredient, white glutinous rice that is roasted until burnt. The purpose of this study was to determine the number of colonies of moulds (thread moulds) and yeasts (one-celled fungi) in Bedda Lotong with the addition of Eucheuma cottoni seaweed. In addition, this study also aimed to determine the level of panellists' liking through organoleptic tests. The research design used was a factorial Completely Randomised Design (CRD) with 3 levels of treatment with 3 replications. The treatment of adding Eucheuma cottoni seaweed as a microbial growth inhibitor. Data processing was done with analysis of variance (ANOVA) test and continued with Duncan test using SPSS V.23 software. Based on the results of the study, it was obtained that the effect of the addition of Eucheuma cottoni seaweed did not significantly affect the ALT/TPC test (>0.05) (0.087) and had a significant effect (<0.05) (0.003) on the Bedda Lotong pH test and in the treatment of A1 (5%) and B1 (10%) seaweed concentrations gave organoleptic test scores from panellists, namely a score of 4 (like).

This research was made to examine the determinants of financial performance of banking companies in Indonesia. There are four independent variables (board of diversity, net interest margin, operational efficiency, and liquidity risk) and a moderating variable (firm size) have been analyzed in this research. Testing the interaction effect of firm size in explaining the influence of these four independent variables on banking financial performance is still very limited. This quantitative research was analyzed by using secondary data from audited annual reports of the company. The purposive sampling technique was used to choose the research’s samples during the observation periods (2018-2022) and obtained 200 observations (40 samples over 5 years of research). Panel data regression with the EViews program was used to test the eight hypotheses which was developed in this research. The results of the Chow test and Hausman test confirm the use of the Random Effect Model in the analysis. The findings from testing the interaction model show that firm size does not moderate the influence of board of diversity and net interest margin on financial performance, while for operational efficiency and liquidity risk variables, the firm size shows a pure moderating role for the both.

This study aims to analyze the influence of the Provincial Minimum Wage (UMP), Poverty Rate (TK), and Unemployment Rate (TPT) on the Human Development Index (HDI) in five provinces of Indonesia categorized as having moderate HDI from 2014 to 2023. The research employs a panel data regression method using the Fixed Effect Model (FEM) approach to capture variations across regions and time.The findings reveal that the UMP has a positive and significant impact on HDI, indicating that higher minimum wages contribute to improvements in human development. In contrast, the TPT negatively and significantly affects HDI, suggesting that higher unemployment rates hinder human development progress. Meanwhile, the TK variable shows no significant effect on HDI, implying that changes in poverty rates during the study period did not directly influence human development levels in these provinces.Furthermore, the results of the regression analysis show that UMP, TK, and TPT simultaneously have a significant impact on HDI, with an overall contribution of 98.65%. The remaining 1.35% is attributed to other factors not included in the research model.These results highlight the importance of policies aimed at increasing minimum wages and reducing unemployment to enhance community welfare and accelerate human development in provinces with moderate HDI. Policymakers are encouraged to design comprehensive strategies that prioritize employment creation and wage improvements as key levers for boosting human development outcomes across regions.

Indonesia is a developing country located at the convergence of four tectonic plates, making it highly prone to natural disasters such as earthquakes, tsunamis, landslides, and volcanic eruptions. These frequent disasters highlight the critical need for reliable electricity during emergencies. However, disaster-affected areas often struggle to restore power due to accessibility issues. To address this, alternative energy sources are needed, and Solar Power Plants (PLTS) offer a practical solution. PLTS are easy to implement, depend only on sunlight, and provide clean energy with low carbon emissions. Under clear skies, solar radiation can reach 1,000 Watts per square meter, making it a powerful energy source. Additionally, PLTS systems are adaptable and can be deployed in various formats, including mobile units. This study focuses on designing a Mobile PLTS to support BASARNAS operations in disaster zones. Data collection was conducted using resources from BNPB, BMKG, BASARNAS, and NASA. The analysis includes the geographical characteristics of the site, solar radiation intensity, and the operational dimensions of the BASARNAS Mobile Truck. The study aims to determine the suitable system specifications and estimate the energy production capacity of the Mobile PLTS. The proposed design features 20 solar panels, each with a capacity of 300 Wp, producing an average of 27.70 kWh per day. It also includes 16 batteries for energy storage. The remaining space in the truck can be used for transporting logistics or essential tools, making it a multifunctional unit ideal for disaster response scenarios.

Profitability acts as a moderating factor, this research seeks to learn how management ownership, leverage, and liquidity impact financial distress in transportation companies listed on the Indonesia Stock Exchange from 2018 to 2022. Quantitative research describes this kind of study. From 2018 through 2022, 37 transportation businesses were included in the study's population. These companies were listed on the Indonesia Stock Exchange (IDX). Eleven different businesses made up the sample. The kind of information used is secondary data. The method utilized to gather data is documentation studies. This study makes use of the Eviews 10 software program. The data analysis methods that are used include descriptive analysis, panel data regression analysis, R2 determination coefficient, significance test (t-test), and moderating test.  According to the study's findings, financial distress is not significantly impacted by leverage, financial distress is negatively and significantly impacted by liquidity, financial distress is not significantly impacted by managerial ownership, and the relationship between the debt-to-equity ratio variable and financial distress cannot be moderated by profitability. However, profitability can moderate and strengthen the impact of liquidity on financial distress, and it can also moderate and strengthen the impact of managerial ownership on financial distress.

Earnings management remains a critical topic in financial reporting, as it can mislead stakeholders and distort the actual financial performance of a company. This study aims to analyze and test the effect of deferred tax assets, deferred tax expenses, and managerial ownership on earnings management in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The motivation behind this research stems from the increasing concerns over the use of tax-related components and ownership structures as instruments in manipulating financial outcomes. The research employs a descriptive method with a quantitative approach, utilizing secondary data sourced from published financial statements and annual reports. The sample is selected through purposive sampling based on specific criteria, resulting in a total of 10 companies being analyzed. The analytical techniques applied include descriptive statistics, panel data regression, classical assumption tests, multiple linear regression, and hypothesis testing to ensure robust and valid results. The findings reveal that deferred tax assets do not significantly affect earnings management practices. In contrast, deferred tax expenses and managerial ownership are found to have a significant influence on earnings management. Furthermore, when tested simultaneously, deferred tax assets, deferred tax expenses, and managerial ownership collectively exhibit a significant effect on earnings management. These results imply that while not all tax-related variables influence earnings manipulation, certain components—particularly deferred tax expenses and ownership structure—play a pivotal role. This study contributes to the literature by providing empirical evidence on the relevance of tax accounting and governance mechanisms in shaping earnings quality.

Bali Province is a world-renowned tourism destination that significantly contributes to the Gross Regional Domestic Product (GRDP) of the region. However, the COVID-19 pandemic led to a severe economic downturn, causing negative economic growth. This study aims to examine the simultaneous and partial effects of tourist visits, local revenue (PAD), and investment on the GRDP of Bali Province. The research utilizes secondary data from nine regencies/cities in Bali over a six-year period (2018–2023). Data analysis is conducted using panel data regression with the Eviews 12 software. The results indicate that tourist visits, PAD, and investment collectively influence the GRDP of Bali Province. Partially, tourist visits and PAD have a positive and significant impact on GRDP, while investment has a negative but insignificant effect. The findings suggest that optimizing tourism potential, improving infrastructure, maximizing the potential of each region to increase local revenue, and exploring investment opportunities beyond the tourism sector—while supporting both domestic and foreign investment are essential to boosting Bali’s GRDP.

The purpose of this study is to determine and analyze the influence of financial performance on firm value with dividend policy as an intervening variable in manufacturing companies listed on the IDX for the period 2017-2022. This research uses a quantitative method with secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The sampling method used is purposive sampling, with data from the last 6 years from 28 manufacturing companies listed on the IDX during 2017-2022. The data analysis techniques used are descriptive statistical analysis, panel data regression models, and path analysis. The results of the study show significant variations in liquidity, solvency, profitability, dividend policy, and firm value among manufacturing companies listed on the IDX during 2017-2022. Liquidity and profitability show large variations, reflecting differences in financial management and performance, solvency is more stable with low debt levels. Dividend policy and firm value show large variations, reflecting differences in profit sharing strategies and market valuation. Liquidity (cash ratio) has a positive effect on dividend policy (DPR), solvency (DER) has a positive effect on dividend policy, profitability (ROE) has a positive effect on dividend policy (DPR), liquidity (cash ratio) has a positive effect on firm value (PBV), solvency (DER) has a positive effect on firm value (PBV), profitability (ROE) has a positive effect on firm value (PBV), dividend policy (DPR) has a positive effect on firm value (PBV), liquidity (cash ratio) is unable to mediate through dividend policy (DPR) on firm value (PBV), solvency (DER) is unable to mediate through dividend policy (DPR) on firm value (PBV), profitability (ROE) is unable to mediate through dividend policy (DPR). on firm value (PBV)

This study examines the relationship between corporate financial disclosure and investment decisions by shareholders and investors in capital markets. Using a comprehensive dataset of 486 publicly listed companies from multiple stock exchanges over a five-year period (2018-2022), we investigate how the quality, scope, and timing of financial disclosures influence investment behaviors, pricing efficiency, and capital allocation. Through multiple regression analysis, structural equation modeling, and panel data techniques, we find that higher disclosure quality is significantly associated with increased trading volumes (β=0.42, p<0.01), lower bid-ask spreads (β=-0.38, p<0.01), and reduced stock price volatility (β=-0.31, p<0.01). Our analysis reveals that voluntary disclosures beyond regulatory requirements have a stronger impact on institutional investor decisions compared to retail investors. Additionally, the study documents that forward-looking financial information and segment reporting have particularly strong effects on investment decisions during periods of market uncertainty. The findings contribute to disclosure theory and provide empirical evidence for regulators considering disclosure policy reforms, corporate executives formulating communication strategies, and investors developing investment frameworks that incorporate disclosure quality assessment. The study addresses the causality challenge through instrumental variable estimation and difference-in-differences analysis of regulatory changes, enhancing the robustness of the identified relationships.

Aloe vera gel contains antioxidative phenolic compounds. Fresh aloe vera gel is less accepted by the community due to its bitter taste from its latex. An acceptable alternative to aloe vera products is an aloe vera gel beverage because people of all ages currently favor light drinks. This study aims to produce aloe vera gel beverages with high antioxidant content by varying the gel size and boiling duration for easy consumption and preference by panelists. This research employed a completely randomized design (CRD) with two treatment factors, namely variations in gel size (0.5x1 cm, 1x2 cm, 2x3 cm) and boiling duration (10 minutes, 15 minutes, 20 minutes). The obtained data were subsequently analyzed Analysis of Variance (ANOVA). If differences were found, Duncan's Multiple Range Test (DMRT) was conducted at a significance level of 5%. The research results indicate that variations in gel size and boiling duration affect antioxidant activity, moisture content, total sugar content, gel texture, and preference level. The acceptable aloe vera gel beverage, preferred by the panelists which made with a gel size of 0.5x1 cm and a boiling duration of 10 minutes, with exhibited the highest antioxidant activity 6.72% RSA, moisture content 94.15%, total sugar content 13.35%, hardness (6.25 g/cm2, and deformation 2.81 mm.

This research aims to determine and analyze the influence of Mobile banking, Internet banking, digital transformation of financial performance in banking companies listed on the IDX for 2019-2023. The sample size was set at 5 banking companies with observation data from 2019 to 2023. The type of data used is secondary data in the form of panel data. The data analysis technique used is multiple linear regression with the Eviews application. The results of this research show that Mobile banking, Internet  Banking and digital transformation simultaneously influences financial performance; Mobile banking partially has a positive and significant effect on financial performance; Internet  Banking partially has a positive but not significant effect on financial performance; Digital transformation partially has a positive but not significant effect on financial performance. It is hoped that companies can implement and improve information technology infrastructure in services digital banking and can be implemented by banking companies to improve company performance.