Publication Search

Tax avoidance is a corporate strategy to reduce tax minimizing tax liabilities while remaining compliant with applicable tax regulations. This strategy is considered significant in financial management practices, as it serves as a legitimate and efficient tax planning tool to optimize a company's financial condition. The purpose of this study is to analyze the effect of leverage, sales growth, and corporate risk on tax avoidance practices in energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. This research employs a quantitative method utilizing secondary data gathered from annual reports of companies, which were accessed via the official website www.idx.co.id and each energy sector company's official website. The analytical method employed in this study is multiple linear regression. The population consists of energy sector firms listed on the IDX during the 2020–2024 period, and a sample of 80 data obtained using purposive sampling based on certain relevant criteria. The results of the study indicate that leverage affects tax avoidance, while sales growth and corporate risk do not affect tax avoidance. Simultaneously, leverage, sales growth, and corporate risk affect tax avoidance.

The integration of green marketing into corporate strategies represents a paradigmatic shift in responding to global sustainability issues while enhancing competitiveness and socio-ecological commitment. With the rapid growth of literature in this field, a systematic analysis is required to map its conceptual evolution and strategic directions. This study presents a bibliometric analysis of global research trends in green marketing, aiming to identify the intellectual structure, thematic evolution, and knowledge development over the period 2017–2024. Using the Scopus database and the Biblioshiny and VOSviewer tools, 275 peer-reviewed articles were examined through quantitative bibliometric mapping techniques. The analysis reveals an annual publication growth rate of 15.27%, with dominant themes such as “sustainability,” “green marketing,” and “sustainable development.” Thematic mapping visualizations indicate a shift in research focus from product-related technical issues to strategic, social, and consumer behaviour dimensions. Five major thematic clusters were identified, reflecting interdisciplinary approaches encompassing digital marketing strategies, consumer behaviour, corporate social responsibility, supply chain management, and environmental ethics. These findings underscore the significance of integrating green marketing as a sustainable business strategy, not only to enhance corporate image but also to foster more environmentally responsible consumer behaviour. The study provides a conceptual foundation for future inquiries and strategic implications for business practices, affirming the role of green marketing as a catalyst for organizational transformation toward environmental and social sustainability.

This study analyzes the communication methods used by the Sharia Savings and Loan and Financing Cooperative (KSPPS) Abdi Kerta Raharja to increase a positive image through the Corporate Social Responsibility (CSR) program in the ZISWAF division. The primary focus is on how effectively the CSR program’s messages are delivered and how they contribute to building trust and fostering good relationships with the community. A qualitative research method with a descriptive approach was employed, involving data collection through in-depth interviews, observations, and literature studies. The findings indicate that KSPPS Abdi Kerta Raharja has successfully implemented various CSR initiatives designed to empower the community and enhance welfare, which, in turn, has contributed to a positive image of the cooperative in the eyes of the public. Furthermore, the study examines how the community perceives and responds to these programs, how information is disseminated through media, and the impact on member loyalty. This research highlights the significance of communication in ensuring the effectiveness of CSR efforts and the strengthening of community ties. The results are expected to provide insights for KSPPS managers to develop improved and sustainable communication strategies that will help foster a positive image and further the success of CSR programs in the future.

Hidayah Boyolali General Hospital (RSU) was established by the Yayasan Dua September Boyolali and began operating since September 2, 2011 as a medical center, then officially became a hospital in May 2012 through the Decree of the Head of the Investment and Integrated Licensing Service Agency of Boyolali Regency No. 503/002/30 of 2012. As a type D private hospital, RSU Hidayah Boyolali is committed to providing professional health services that are oriented towards customer satisfaction. In the face of fierce competition between hospitals, especially in the Boyolali area, RSU Hidayah seeks to develop an effective marketing strategy to increase the number of patient visits. This Community Service activity aims to improve the knowledge and skills of the hospital development team related to marketing strategies through the Hospital Corporate Social Responsibility (CSR) approach. The solutions offered include education on CSR concepts and methods in hospital marketing, CSR implementation training, and assistance in developing strategies and user interfaces for customer data collection. The output of this activity includes the publication of the results of service in scientific journals, videos of online activities, increasing the knowledge and skills of the hospital development team, and integrating the results of the activities into the Hospital Marketing Management course. This activity is expected to be able to strengthen the ability of Hidayah Boyolali Hospital to compete and increase patient satisfaction and loyalty.

This study examines the strategic role of job satisfaction in shaping organizational commitment in the context of companies by synthesizing empirical evidence published between 2016 and 2025. Although it has been extensively researched, findings related to the consistency and determinants of the relationship between job satisfaction and organizational commitment are still scattered and have not been integrated, thus requiring comprehensive mapping. Therefore, this study aims to identify empirical patterns, conceptual issues, and theoretical foundations that explain how job satisfaction contributes to the formation of organizational commitment. Using the PRISMA based Systematic Literature Review (SLR) method, 35 articles were selected through the stages of identification, screening, quality assessment, and thematic synthesis. The review results show that job satisfaction is consistently a major predictor of organizational commitment in various corporate sectors. These findings are consistent with theories such as Social Exchange Theory, Equity Theory, Herzberg's Two Factor Theory, and Job Demands Resources Model, which explain the cognitive and affective mechanisms of commitment formation. In addition, variables such as work environment, job involvement, work life balance, internal CSR, and HR practices were identified as mediators or moderators that strengthen this relationship. This study concludes that increasing job satisfaction is an important strategy for strengthening commitment, reducing turnover intentions, and improving organizational performance. This review contributes to an integrative understanding of empirical developments and theoretical perspectives, and provides recommendations for future research to expand the data base and consider cross-cultural dynamics in organizations.

The Indonesian government prioritizes food self-sufficiency to ensure food availability and affordability as a pillar of national stability. The Food Self Sufficient Village Program (DEMAPAN) was launched as an effort to achieve food self-sufficiency at the village level, with Sodong Village as the pilot project location in 2024. This study aims to analyze the strategies employed by the Agriculture and Food Security Department of Tangerang Regency in creating food self-sufficiency through the Food-Self-Reliant Village Program (DEMAPAN) in Sodong Village, as well as the challenges faced. The research method used is descriptive qualitative, involving observation, interviews, and documentation. This study employs Kooten's theory as cited in Salusu (2006). Program Strategy, and Institutional Strategy have been implemented optimally through synergy between the Department, Village Government, and community groups, successfully increasing farmers' income, access to nutritious food, and sustainable training. However, in the dimension of Resource Support Strategy, the results have not been optimal due to constraints such as labor shortages, declining member motivation, and issues related to fund and land management. Other challenges include limited budgets, expensive agricultural equipment, and unfavorable land conditions. To achieve optimal results, it is necessary to enhance resource support, provide continuous training, and pay special attention to motivation management and human resource development.

The rapid growth of social media has yielded vast digital traces with high potential for improving corporate forensic auditing. Their utilization, however, lags behind through technological reliability, privacy, and adherence to the law. The aim of this study is to explore effective utilization of social media digital traces in forensic auditing and develop a functional framework that lags neither behind through technological efficiency nor adherence to the law and ethics. A mixed-method design was utilized, combining quantitative machine learning analysis with qualitative document analysis and semi-structured interview insight. Quantitative data drawn from social media digital traces were processed using Random Forest algorithm with SMOTE for class balancing, while qualitative data were processed using thematic analysis. The results indicated high model performance with 91.3% accuracy and AUC-ROC of 0.94, together with three emergent themes: digital integration, ethics and privacy, and regulation and legality. The results demonstrate that digital footprints may serve as an effective early and reliable indicator for fraud detection, provided they are accompanied by clear regulatory and ethical frameworks. Its principal contribution lies in the development of an operational model that combines machine learning with legal and ethical perspectives, a new strategy which matures methodological refinement and practical application in today's forensic auditing.

The main issue addressed in this research concerns the importance of selecting the appropriate funding sources for companies, particularly in the Consumer Cyclicals sector, which requires substantial financing to support operational activities. This study aims to analyze the influence of profitability, company growth, and asset structure on debt policy in Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs purposive sampling, yielding 190 observations from companies that meet the criteria. Multiple linear regression is used as the analytical tool to examine the relationships among the variables. The results indicate that asset structure has a positive and significant effect on corporate debt policy, demonstrating that companies with a stronger asset base tend to adopt higher levels of debt financing. In contrast, profitability and company growth do not show a significant effect on debt policy, suggesting that these financial performance indicators may not be the primary determinants in the capital structure decisions for Consumer Cyclicals firms. These findings highlight the critical role of asset management in debt strategy while emphasizing that profitability and growth alone may not suffice to guide financing choices. Companies should consider the composition of assets carefully when determining their debt policies to optimize financial stability and operational efficiency.

This study aims to interpret the budgeting process in the policy-making of Social and Environmental Responsibility (TJSL) at PT Kaltim Industrial Estate (KIE). Using a qualitative-interpretive approach through a single instrumental case study, data were collected from interviews with key informants, observations, and document analysis. The findings reveal that TJSL budgeting at KIE is not merely a technical process but rather a complex arena of meaning negotiation. This process reflects the company’s efforts to respond to institutional pressures while simultaneously building social legitimacy. Five main themes were identified: (1) the interpretation of TJSL as a commitment to sustainability and Creating Shared Value (CSV); (2) the integration of TJSL into corporate strategy; (3) a bottom-up and participatory budgeting process; (4) priority setting influenced by institutional pressures and financial capacity; and (5) program evaluation involving external parties. The study concludes that the interpretation of TJSL has shifted from a symbolic obligation to a strategic investment, substantively integrated into corporate governance to ensure business sustainability.

Competition in recruiting high-quality talent has intensified due to the advancement of digital technology, globalization, and the shifting preferences of younger generations in choosing their workplace. Traditional recruitment models are no longer sufficient, requiring companies to integrate employer branding with recruitment marketing strategies to attract potential candidates effectively. This study aims to analyze how PT Surya Pratista Hutama (SUPRAMA), a food manufacturing company, implements employer branding to strengthen its corporate image and enhance recruitment effectiveness. The research employed a qualitative descriptive method through observation, interviews, and documentation studies with the Human Capital and Corporate Communication Division. The findings reveal that SUPRAMA’s employer branding strategy is carried out through organizational culture strengthening, the use of digital platforms, consistent visual identity, and collaboration with educational institutions. The integration of these strategies has proven to increase the number of qualified applicants, improve candidate experience, and enhance the company’s reputation as an employer of choice. However, challenges remain in maintaining consistent branding communication and developing innovative digital content. This study concludes that employer branding is not merely a communication tool but also a long-term investment in human resource management.

Research on stock splits has been widely conducted in Indonesia and internationally, as stock splits are considered an important corporate action that can influence investor perception and stock performance. However, the motivations and consequences of stock splits remain diverse, ranging from efforts to increase stock liquidity, adjust market price ranges, attract new investors, or signal positive corporate prospects. This study aims to empirically reanalyze the effect of stock splits on trading volume and stock prices of companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Specifically, the research investigates whether significant differences exist between trading activities and stock price levels before and after the stock split event. The data used in this study are historical in nature, consisting of stock split announcements, daily trading volume, and stock price movements surrounding the event period. To test the hypotheses, this research employs both the paired-sample t-test and the Wilcoxon signed-rank test as statistical tools. These tests are appropriate because they allow for the comparison of two related samples, namely the stock performance indicators before and after the split. The selection between the two methods depends on the distribution of the data, where the paired t-test is used if the data is normally distributed, while the Wilcoxon test is applied if the normality assumption is not met. This study is categorized as moderate TKT (Technology Readiness Level 4–6) because it uses secondary historical data and focuses on empirical statistical analysis rather than experimental or simulation-based approaches. By examining stock split events within the specified period, this research contributes to the understanding of whether stock splits in Indonesia are primarily cosmetic in nature or if they generate real economic impacts on liquidity and stock valuation. The findings are expected to provide useful insights for investors, market analysts, and policymakers in assessing the relevance and effectiveness of stock splits as a corporate strategy.

This study aims to analyze the influence of Accounting Conservatism, Corporate Governance, and Financial Distress on Tax Aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This study uses a quantitative approach with secondary data in the form of annual financial reports of sample companies. Sampling was carried out using a purposive sampling technique, resulting in 14 companies that met the research criteria with a total of 70 observations over five years. The analysis method used is panel data regression, and testing was conducted using E-Views 12 software. The main objective of this study is to determine the extent to which conservatism practices in financial reporting, corporate governance, and the company's financial condition (in the context of financial distress) can influence the company's tendency to engage in tax aggressiveness, namely efforts to minimize the tax burden legally but aggressively. The results of the study indicate that simultaneously, the three independent variables—accounting conservatism, corporate governance, and financial distress—have a significant influence on tax aggressiveness. However, only corporate governance (as proxied by institutional ownership) and financial distress were found to have a significant influence on tax aggressiveness. In contrast, accounting conservatism and corporate governance, as proxied by managerial ownership, did not show a significant influence. These findings suggest that companies with high institutional ownership tend to be better able to control aggressive tax management practices, while financial distress encourages management to seek tax efficiency measures as a survival strategy. This research contributes to the interests of regulators and stakeholders in understanding the factors influencing tax aggressiveness in vital industrial sectors such as non-cyclical consumer goods.

This study explores the strategic use of garbarata as an advertising medium at Minangkabau International Airport, Padang. The garbarata, which is a connecting bridge between the terminal and the aircraft, has great potential as an exclusive advertising space and has high exposure to passengers. However, this potential has not been optimally maximized. This study uses a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with airport management, direct observation of the garbarata conditions, and analysis of documentation related to advertising policies and non-aeronautical asset management. The results of the study indicate that there are several main obstacles in the use of garbarata as a promotional medium. These obstacles include minimal promotional activities to potential advertisers, unclear pricing systems for advertising space rentals, lack of collaboration with advertising agencies, and limitations in the provision of design services and visual creativity. This has led to low interest of companies in utilizing this media as part of their marketing strategy. To overcome these problems, this study proposes several development strategies, including: increasing active and planned promotional activities, setting flexible and competitive rental prices, strategic collaboration with professional advertising agencies, and providing creative design services to support the effectiveness of advertising messages. This strategy is expected to attract more companies to advertise on the aerobridge, thereby increasing the airport's non-aeronautical revenue. With proper optimization, the aerobridge will not only serve as a functional passenger facility but can also transform into a strategic asset supporting the airport's sustainable commercial development and creating added value for both the operator and its business partners.

The food and beverage manufacturing industry in Indonesia continues to show stable growth despite facing post-pandemic economic challenges. However, company values in this sector have fluctuated, indicating the influence of internal company factors. This study aims to analyze the direct and indirect effects of liquidity, profitability, and company size on company value, with financial performance as an intervening or mediating variable. This study uses a quantitative approach with causality research methods to understand the cause-and-effect relationships between variables. The analytical techniques used include path analysis and the Sobel test to test the mediation effect. The results show that profitability has a significant influence on financial performance and also has a direct positive effect on company value. Meanwhile, financial performance has a significant negative effect on company value. Nevertheless, financial performance has been shown to mediate the relationship between profitability and company value. This finding confirms that profitability is a key factor influencing company value, both directly and through financial performance as a mediating variable. Conversely, liquidity and company size were not found to be dominant factors in influencing company value. The practical implication of this study is the importance of focusing on increasing profitability as a primary strategy in corporate financial planning. For investors, these results can also be a consideration in evaluating the health and prospects of a company in making investment decisions.

This study explores the influence of Corporate Social Responsibility (CSR) on brand equity through consumer trust across five ASEAN countries: Indonesia, Malaysia, Thailand, Vietnam, and the Philippines. In today's global market, CSR is recognized as a vital strategy for multinational corporations (MNCs) seeking to enhance brand loyalty, reputation, and consumer trust. The research adopts a quantitative approach, using a survey administered to 400 consumers to measure perceptions of CSR, trust, and brand equity. Structural Equation Modeling (SEM) was employed to analyze the data and test the mediating role of consumer trust in the relationship between CSR activities and brand equity. The results indicate that CSR initiatives, particularly those focused on environmental sustainability and community engagement, significantly enhance consumer trust. This trust, in turn, positively influences brand equity, emphasizing the critical role of CSR in building long-term consumer relationships. Additionally, the study highlights the importance of cultural sensitivity in CSR strategies, with varying perceptions of CSR across the five ASEAN countries. Collectivistic cultures such as Vietnam and Thailand responded more positively to CSR activities that focused on community welfare, while individualistic cultures like Indonesia and the Philippines valued transparency and ethical practices. These findings suggest that MNCs must tailor their CSR strategies to align with local cultural norms and consumer expectations to maximize their impact on consumer trust and brand equity. The study provides valuable insights for MNCs operating in diverse markets, emphasizing CSR as a strategic tool for enhancing corporate value and brand loyalty.

In addition to improving interpersonal communication skills, this training also emphasized the importance of strategic communication in the context of advocacy and social mobilization. NGO administrators were trained to design campaign messages tailored to audience segments, including potential donors, corporate partners, and government stakeholders. An understanding of the importance of framing and emotional appeal was also emphasized, so that the messages delivered were not only informative but also able to inspire empathy and concrete action from the audience. During the training process, participants were also equipped with a basic understanding of digital communication, particularly in utilizing social media platforms as a tool to expand the reach of messages. Creative content strategies, effective posting scheduling, and the use of visual storytelling were introduced so that NGO administrators could build a positive image of their institutions in the digital space. These skills are crucial considering that the dynamics of public communication today are influenced by the speed and reach of social media.The positive impact of this activity was felt not only individually, but also institutionally.The NGO "Kakak Asuh" began to show an increase in public engagement through social media, an increase in the number of new volunteers, and the opening of opportunities for partnerships with external parties. This demonstrates that persuasive communication is not merely a means of conveying a message, but also a strategy for building strong, credible, and sustainable relationships with the wider community. Going forward, the sustainability of this training program is designed through a system of ongoing mentoring and support. This approach is expected to strengthen the implementation of the communication strategies learned and enable a comprehensive transformation of organizational communication. Thus, this PKM activity will not only have a short-term impact but also build a solid communication foundation to support the NGO's social mission in the future.

In addition to improving interpersonal communication skills, this training also emphasized the importance of strategic communication in the context of advocacy and social mobilization. NGO administrators were trained to design campaign messages tailored to audience segments, including potential donors, corporate partners, and government stakeholders. An understanding of the importance of framing and emotional appeal was also emphasized, so that the messages delivered were not only informative but also able to inspire empathy and concrete action from the audience. During the training process, participants were also equipped with a basic understanding of digital communication, particularly in utilizing social media platforms as a tool to expand the reach of messages. Creative content strategies, effective posting scheduling, and the use of visual storytelling were introduced so that NGO administrators could build a positive image of their institutions in the digital space. These skills are crucial considering that the dynamics of public communication today are influenced by the speed and reach of social media.The positive impact of this activity was felt not only individually, but also institutionally.The NGO "Kakak Asuh" began to show an increase in public engagement through social media, an increase in the number of new volunteers, and the opening of opportunities for partnerships with external parties. This demonstrates that persuasive communication is not merely a means of conveying a message, but also a strategy for building strong, credible, and sustainable relationships with the wider community. Going forward, the sustainability of this training program is designed through a system of ongoing mentoring and support. This approach is expected to strengthen the implementation of the communication strategies learned and enable a comprehensive transformation of organizational communication. Thus, this PKM activity will not only have a short-term impact but also build a solid communication foundation to support the NGO's social mission in the future.

Change management is an approach taken by individuals or organizations to move from previous conditions to a better future. In the midst of rapid advances in digital technology, business organizations are required to be able to adapt in order to remain competitive. Digital transformation brings fundamental changes in various operational aspects, so companies need to make adjustments, not only in terms of technology, but also in terms of work culture, organizational structure, and the mindset of their human resources. This research aims to discuss concepts and practical approaches in managing business organizational change in the digital era, so that the digital transformation process can be carried out with careful planning and appropriate strategies. This research was conducted using the literature study method, referring to various sources such as e-books and previous journals. The results showed that changes in organizations are usually driven by common goals that are adjusted to the increasingly rapid development of technology. Change is inevitable and must be managed in a structured way to produce a positive impact. Through proper change management, organizations can increase effectiveness and innovation so that they can survive and thrive in global competition. Digital transformation that is carried out thoroughly and sustainably will create organizational readiness to face the changing dynamics in this digital era.

This study aims to evaluate the internal environment of a company through three main approaches: value chain analysis, the resource-based view (RBV), and performance evaluation. Value chain analysis is used to understand activities that contribute to customer value creation. RBV emphasizes the importance of internal resources in achieving sustainable competitive advantage. Performance evaluation assesses the effectiveness of the company's strategy in both financial and non-financial aspects. The study shows that integrating these three approaches can help companies formulate adaptive and highly competitive strategies.

Advertising not only serves as a promotional tool, but also reflects corporate social responsibility. This research aims to analyze the relationship between marketing strategy and the application of ethics in advertising, using a descriptive qualitative approach. Tokopedia's “Selalu Ada Selalu Bisa” campaign was used as the main case study to examine ethical communication practices in advertising. The results show that advertisements that emphasize honesty, transparency, and social empathy are able to build consumer trust, strengthen brand image, and increase loyalty. Conversely, misleading advertisements or exploitation of vulnerable groups can damage reputation and public trust. In the fast-paced digital era, a mix of formal regulation and self-regulation is important to maintain the ethics of marketing communications. This study concludes that ethics is not an obstacle to creativity, but rather a strategic foundation that strengthens business sustainability and long-term relationships with society.