Publication Search

In Indonesia, the effort to maximize tax revenue is not without obstacles. In the process of tax reform carried out by the government, differences in the interests of the government and the business world become apparent. The existence of these differences causes tax avoidance by the taxpayer. Researchers made this scientific article, aiming to examine and examine the effect of financial difficulties, debt agreements and transfer prices on tax avoidance moderated by foreign ownership. This study uses a qualitative descriptive method to examine a phenomenon by describing the data obtained from literature studies. The results of this study indicate that the variables of financial difficulties, debt agreements, and transfer prices affect tax avoidance. As well as financial difficulties, debt agreements, and transfer prices are able to be moderated by foreign ownership on tax avoidance.

In era of globalization, there are many industries can improve the economic welfare of the Indonesian people. If Indonesian companies want to improve people's welfare, they must perform better to achieve maximum profits. The researcher created this scientific article, aiming to study and examine the influence of CSR disclosure, dividend policy and financial risk on financial performance which is moderated by capital structure. This research uses a qualitative descriptive method for literature study. The results of this research indicate that the variables corporate social responsibility disclosure, dividend policy, and financial risk have an influence on financial performance. As well as corporate social responsibility disclosure, dividend policy and financial risk can be moderated by capital structure on financial performance.

The company plays an important role for its main goal, namely the achievement of maximum profit on the investment invested. The company must be able to manage and utilize economic resources that have been invested properly, one form of company investment is in the form of assets as used to support company operations. Every company must have fixed assets, because the role of fixed assets is very large in the company. Of the various types of assets, fixed assets are one of the important assets that support the company's operations. In terms of maximizing the use of fixed assets, a correct and appropriate policy is needed in the management of the company's fixed assets. Therefore, when making decisions, the right information tools are needed about fixed assets, one of which is based on PSAK 16. This study aims to determine the application of PSAK 16 on the accounting treatment of fixed assets in companies in Indonesia. The method used in the research is descriptive qualitative with a literature review approach. The data source used is secondary data that has been analyzed and developed in order to elaborate the research topic. Based on the results of the study, it can be concluded that the recognition, measurement, and disclosure of fixed assets in companies in Indonesia have generally been in accordance with PSAK No. 16.

This study aims to examine how law enforcement against illegal fishing and overfishing in the Indonesian ocean region is carried out by "Foreign Countries" such as Malaysia, Vietnam and other countries. We know that marine resources, in this case fisheries in Indonesia, are one form of the country's "defense" aspects. Indonesia's Exclusive Economic Zone or called ZEEI in the North Natuna Sea is an area that is often the case. For example, Indonesia there will be arrests of Vietnamese – flagged fishing vessels in early 2023 and until November 2018 the Indonesian Government had handled 134 illegal fishing cases and 41 of them had permanent legal force. Illegal fishing itself is often associated with large-scale fishing or overfishing thatresults in damage to the underwater ecosystem. Underwater ecosystems will become extinct if illegal fishing and overfishing cases are not seriously handled by the Government and Law Enforcement Officials. Foreign ships of illegal fishing and overfishing can be sanctioned in the form of violations of Law Number 31 of 2004 concerning Fisheries as amended by Law Number 45 of 2009 with the threat of a maximum prison sentence of 6 years and a maximum of Rp 20 billion rupiah. Also in the 1945 Constitution of the Republic of Indonesia mandates in article 27 paragraph (3) and article 30 paragraph (1) that state defense and security are the rights and obligations of each citizen to participate in the national defense and security effort and defending the country. The data collection method

Land and Building Rights Acquisition Fee (BPHTB) is a tax imposed on the acquisition of land and/or building rights. BPHTB payments in Magelang Regency require validation from BPKAD to be used as a condition for the process of transferring rights to land and buildings. The validation process usually takes quite a long time. This requires a special strategy to increase regional tax revenues in Magelang Regency. This research uses qualitative methods, namely data collection techniques through observation, interviews and documentation. The results of this research provide information that has been carried out by BPPKAD Sleman Regency to maximize regional tax revenues by developing the E-BPHTB system, so that the regional tax collection process is easier and faster. However, the problems in using the new system are still unfamiliar, so time is needed to adapt to using the system.

Good financial management has a central role in business, involving managing funds effectively and efficiently to maximize profits and company value by managing financial risks. Profitability ratios, especially Return on Equity (ROA), are the main indicators in measuring a company's ability to generate profits. Optimizing operational costs is a key strategy in increasing profitability. This research focuses on PT MSAL, an oil palm plantation company that is trying to increase profitability through optimizing operational costs. A quantitative approach with simple linear regression analysis was used as the research method. Secondary data in the form of financial reports for the last three years (2020-2022) as research objects. The results of the analysis between operational costs and company profitability prove that there is a positive and significant influence. The partial hypothesis test shows that operational costs have a statistically significant impact on profitability. Simple linear regression analysis produces a regression line equation, and the coefficient of determination shows that operational costs have a contribution of 99.4% to the company's profitability. Operational costs have an important role in determining PT MSAL's level of profitability. Optimizing operational costs can improve a company's financial performance. Therefore, companies are advised to continue to evaluate, develop efficient business strategies, and regularly monitor the relationship between operational costs and profitability.

Patient safety is an absolute thing in the service of a hospital. Services that promote a sense of security and comfort are the hopes of every patient when receiving health services. However, the high number of unexpected events in health services at hospitals become an indication that the implementation of patient safety management, especially the seven steps towards patient safety, is not running well. The research method in this study was descriptive qualitative. The data collection techniques used were interviews, observation, and documentation study. From this study, it was found that the implementation of patient safety management on the seven steps towards patient safety has been carried out in hospitals, but there are still obstacles that resulted in the implementation that is not being maximized. Improvement efforts should be continued to implement the seven steps program towards patient safety optimally.

Health is a state of health, both physically, mentally, spiritually and socially, which enables everyone to live a productive life socially and economically. Public health is a condition that describes the level of health that occurs in society. Society is a group of individuals who live together, work together to obtain common interests and have an order of life, norms and customs that are adhered to in their environment. Public Health is a part of science that discusses and studies the prevention and treatment of disease in each individual. Physiotherapy as a health worker plays a very important role and must have the ability to maximize the potential for movement and function within the promotive, preventive, curative and rehabilitative scope. Therefore, it is proof that physiotherapy not only plays a curative and rehabilitative role but also plays a big preventive role. Nape pain or neck pain is generally not a serious condition that needs to be watched out for. This condition can heal in a few days or weeks without special treatment. However, neck pain can also occur due to certain diseases. Bending over, looking down for too long, often gritting your teeth, or reading in bed, using a cell phone for a long time can cause the neck muscles to become tense. Over time, this condition will cause Kornik's neck pain, which is a myofascial condition. Smartphones are a real manifestation of technological progress and are devices that work very complexly with access to the internet, social media and games. Excessive smartphone use can cause musculoskeletal disorders. Musculoskeletal disorders associated with smartphone use cause neck muscle fatigue caused by poor posture. Using smartphones for a long time can cause muscle tension. Apart from using smartphones, household activities can also cause neck pain such as ironing and washing. Providing exercise therapy in the form of Free Active Movement can reduce complaints of neck pain.

Stroke is a major health problem for modern society today. According to WHO (World Health Organization) in 2016, 51% of stroke deaths worldwide were caused by high blood pressure. Based on data on the top 10 most common diseases in Indonesia in 2018, the prevalence of stroke cases in Indonesia based on health worker diagnosis was 10.9 per mille. Various problems that stroke patients may experience include paralysis, weakness, balance disorders, speech disorders, etc. so that these patients need help in meeting their daily needs. The family as a caregiver has a major role in providing primary support to individuals with stroke and is the first person to respond to changes in the patient's status during the course of the disease. The aim of this community service program is to maximize family assistance as caregivers in caring for stroke patients. The obstacles experienced by caregivers are financial and time problems in accompanying stroke families at Mardi Rahayu Kudus Hospital. Based on the results of interviews that have been conducted, almost all the feelings of families as caregivers in caring for stroke patients are sad, almost all participants answered that the service at Mardi Rahayu Hospital is good and fast, almost all participants' hopes for their husbands are that they can recover quickly, almost all The obstacles experienced by caregivers are financial and time problems. Therefore, assistance and providing motivation to families as caregivers for stroke patients is very important.

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.

Pelayaran Semesta Sejahtera Lestari Belawan is a company that operates as a shipping agency (ship agency) which provides domestic and international services. The process of handling ship departure (clearance out) at PT. The Semesta Sejahtera Lestari Belawan voyage starts when the ship has finished carrying out activities at the port, the agent makes another request for ship departure or Clearance Out. The Clearance Out process is a maximum of six hours before the ship leaves, the agent submits a ship out service in the Inaportnet system. To issue an SPB (Sailing Approval Letter), the agent must complete all documents and costs which are the agent's responsibility. For the issuance of an SPK (Work Order), guide the ship out no later than one hour after the SPB (Sailing Approval Letter) is issued. After processing the SPB (Sailing Approval Letter) is complete, the agent will take the ship documents and SIB (Sailing Permit) at KSOP. PT Pelayaran Semesta Sejahtera Lestari is a company that operates in the service and agency services sector, in other words a representative of the general agent/principle to take care of ship documents and take care of all ship needs that are needed when the ship is at the port. To obtain data, the author used field research and library research methods.

This research aims to determine the effect of online transportation on labor absorption in Kupang City. This research was conducted on online application drivers in Kupang City, namely Grab, Maxim and InDrive. The number of samples studied was 32 respondents. This research uses a quantitative research approach. The sampling technique for this research uses a non-probability technique, namely the incidental sampling technique. Data analysis used in quantitative methods is validity testing, reliability testing, simple linear regression, and hypothesis testing using the Statistical Package for Social Science 26.0 for Windows (SPSS 26) tool. The test results show that the online transportation variable has an effect on labor absorption. Other findings show that online transportation simultaneously influences labor absorption with a coefficient of determination of 68.6%.

Inventory is an important factor in carrying out a production. Many companies experience problems in terms of inventory control, one example is inventory scarcity. The purpose of this study is to optimize the need for goods so that the company will not experience problems with inventory shortages or inventory buildup. This study uses  the Min-Max method  by collecting data in the form of inventory of goods needs, ordering costs, and storage costs. The result of this study  is that the safety stock value  of 80,887-tons is useful for protecting and anticipating inventory shortages, so companies must be on guard when they are at that value. Then, the Reorder Point value was obtained at 108,165 tons. Furthermore, the value of the Minimum Inventory  is 269,879-tons and the Maximum Inventory is  378,044-tons so that companies are not recommended to have more inventory than that value.    

This study focuses on solving the green economic load dispatch problem by considering the presence of green energy sources, including wind energy and solar power plants. The main objective function of the whole study is to minimize the total fuel cost (TFC) of all the thermal generating sources (TGSs) in the system. Moreover, the multiple selection of all TGSs is also evaluated. Fire hawk optimization (FHO) and the Zebra optimization algorithm (ZOA) are applied to solve the problem of achieving the best TFC value and satisfying all the constraints involved. The results indicated that ZOA can achieve a better optimal solution compared to FHO. Particularly, the results obtained by ZOA are completely superior to FHO in all comparison criteria at two load demand levels, such as Best TFC value (Best.Cost), Average TFC value (Aver.Cost), and Maximum TFC value (Max.Cost). On top of that, ZOA is the only algorithm of two applied ones providing the fast convergence capability to the optimal value of the main objective functions in two cases of load demand levels. Therefore, ZOA is an efficient search method to deal with such GELD problems.

Institutional Economics is a school of thought in economics which contains the view that economic behavior, where a person or party is greatly influenced by certain institutions. In this case, institutions themselves have a fairly broad meaning and can be briefly defined as the "rules of the game" in a community group, both formal and informal, which are deliberately designed to limit or regulate relationships between people within that community group. Formal institutions can be in the form of rules, regulations, statutory law and others; while informal institutions can be conventions, trends, culture, and so on. Thus, institutions here are not the same as organizations. The Institutional School initially emerged as a refutation of the neo-classical economic view or school which states that a person's economic behavior is solely based on each individual's desire to maximize profits (maximizing profit behavior). The term "institutional economics" was first introduced by Walton Hamilton in 1919.  

The assessment rating of bank hlth is expected to evalute the prformance of the banking industry. Because bank healtiness represent good financial condition and good management. Risk-based Bank Rating (RBBR) method is used Bank Indonesia as a standard to appraise the rating of the bank health. This study to find out the sundeness level of bank in terms of the aspects of Risk profille, Good Corporate Govermance (GCG), Earnings, and Capital. This was an deskriptif analysis, with the object study is BPR Supra Artapersada Kc. Cibadak, PT. the data were collected through documentation and date analysis techniquen was an analysis of the soundness of bank using the Risk-Bases Bank Rating approach with an assesment converage including Non Ferforming loand, Loan to Deposit Rating, Good Corporate Governmence, Return on Assets, Operational costs on operating income, and Capital Adequacy Ratio factors. The resulth howed the condition of BPR Supra Artapersada Kc. Cibadak, PT. at “healthy criteria” with Non performing Loand of 1,8%, Loan to Deposit Rating of 85%, Maximum credit limit of 0,083%, Return on Assets of 0,034%, Operational costs on operating income of 0,070%, and Capital Adequacy Ratio of 41%..

One of the easiest ways to detect cervical cancer early is with a visual examination of acetic acid. Early detection of cervical cancer by visual examination with acetic acid is guaranteed by the government, namely BPJS Kesehatan, and is included in the national health insurance program. The purpose of the study was to determine the low participation of women of childbearing age in acetic acid visual examination by UPT Puskesmas Timpah. The method used in this study is descriptive research. Questionnaires made by purposive sampling technique are used as data collection instruments; The maximum number of samples in the study sample is 30 samples. The respondents of this study were women of childbearing age. The results showed that based on respondents' knowledge of information, 26 respondents were uninformed (86.66%), 20 respondents (93.33%) did not support men. In the field of education, 21 people were found to have elementary and junior high school education as much as 70%, in the support of officers it was found that 20 people did not support (66.67%). Regarding access to information, it is known that 22 people did not get any assistance to get information (73.33%).    

Butterflies’ recognition serves a crucial role as an environmental indicator and a key factor in plant pollination. The automation of this recognition process, facilitated by Convolutional Neural Networks (CNNs), can expedite this task. Several pre-trained CNN models, such as VGG, ResNet, and Inception, have been widely used for this purpose. However, the scope of previous research has been somewhat constrained, focusing only on a maximum of 15 classes. This study proposes to modify the CNN InceptionV3 model and combine it with three data augmentations to recognize up to 100 butterfly species. To curb overfitting, this study employs a series of data augmentation techniques. In parallel, we refine the InceptionV3 model by reducing the number of layers and integrating four new layers. The test results demonstrate that our proposed model achieves an impressive accuracy of 99.43% for 15 classes with only 10 epochs, exceeding prior models by approximately 5%. When extended to 100 classes, the model maintains a high accuracy rate of 98.49% with 50 epochs. The proposed model surpasses the performance of standard pre-trained models, including VGG16, ResNet50, and InceptionV3, illustrating its potential for broader application.

This study aims to determine the performance of the Makassar City Tourism Office in 2020-2022 in terms of economic, efficiency and effectiveness elements. This research is a descriptive research study with the object under study is data on the realization of financial achievements contained in the Financial Report and Performance Report (LAKIN) of the Makassar City Tourism Office in 2020-2022. The data analysis technique used is quantitative descriptive analysis on economic, efficiency, and effectiveness measurements. Based on the results of the study, it shows that the performance of the Makassar City Tourism Office in terms of Economic, Efficiency and Effectiveness elements has almost met the requirements of Value for Money where each element almost reaches the maximum ratio value which is accompanied by budget savings every year. So it can be stated that the financial performance of the Makassar City Tourism Office almost meets the requirements of Value for Money where each allocated budget is able to be managed quickly in carrying out each program that has been determined.

Sexual violence is a serious problem that affects many individuals throughout the world. In this context, drivers associated with acts of sexual violence are often the focus of attention. The responsibility of third parties, such as transportation service providers or application platforms, can be an important factor in providing compensation to victims who have experienced sexual violence by drivers. This research aims to analyze the responsibilities of third parties, especially companies providing transportation services or application platforms that facilitate meetings between drivers and passengers, in providing compensation to victims of sexual violence. This research uses an analytical approach by collecting data and information related to the policies and practices implemented by the Maxim company. The results of the analysis show that the responsibility of third parties, in this case Maxim, has an important role in providing compensation to victims of sexual violence. Maxim is expected to have a clear and transparent policy in handling reports of sexual violence involving their drivers. They should also provide safe and reliable communication channels for victims to report incidents. Apart from that, Maxim must also ensure that there is a fair and thorough investigation process for reports of sexual violence. They must cooperate with law enforcement authorities to ensure that legal action is taken against drivers involved in sexual violence. In addition, Maxim must provide support and assistance to victims of sexual violence, including access to counseling and mentoring services. This research concludes that the responsibility of third parties, such as Maxim, is very important in providing compensation to victims of sexual violence by drivers. Such companies must have clear policies, effective procedures, and open channels of communication so that victims feel heard and protected. In an effort to prevent sexual violence, such companies must also continue to increase awareness and training for their drivers regarding policies and prohibited actions in the context of sexual violence.