Publication Search

Taxes is one of the main instruments in redistribution of wealth and the provision of public services. However, challenges such as tax avoidance, low compliance, and sometimes inefficient administrative systems are still problems faced. Recently, news about the phenomenon of tax avoidance has become a frequently discussed topic in various media. This research is intended for find and inspect the variables that impact Tax Avoidance. This research method uses a descriptive quantitative approach. The data used are figures obtained through previous research. The data collected from previous studies is secondary data which refers to processed data and investigated previously and has been created in document form. The sample determination method used in this research is purposive sampling. Based on research data, the results show that Liquidity and Capital Intensity have a significant positive effect on Tax Avoidance. These findings provide important insights for managers and policymakers about the importance of liquidity and capital capacity in tax avoidance strategies. These findings provide valuable insights for managers and policymakers regarding the importance of liquidity and capital capacity in developing tax reduction strategies.

Factors affecting tunneling incentives and bonus mechanisms in corporate transfer pricing decisions are analyzed in this study. The motivation to place capacity from a branch office to a head office is called tunneling incentives, which will be influenced by transfer pricing decisions. In addition, the way managers determine transfer prices can be influenced by the bonus mechanisms implemented in the company. A qualitative descriptive method with a literature review approach is used in this study. The results of this study show that there is a different relationship between tunneling incentives and bonus mechanisms in transfer pricing decisions, so there is no clear agreement. Important insights into the factors affecting transfer pricing practices are provided to stakeholders by these findings, as well as their impact on the transparency and accountability of financial statements. This study is expected to be used as a reference for further research and provide recommendations for companies in formulating more effective transfer pricing policies. In addition, this study presents detailed illustrations based on existing facts to assist future research by considering tunneling incentives and bonus mechanisms in the context of transfer pricing.  

This study aims to analyze tourists' awareness of the impact of waste at Ancol Beach during the holiday season. Waste issues have become a significant environmental concern in tourist areas, particularly during holidays when the number of visitors increases drastically, interviews were conducted with tourists from various linguistic backgrounds to assess their perceptions of beach cleanliness, understanding of waste impact on the environment, and participation in waste management efforts. Primary data were obtained through interviews and direct observation at Ancol Beach, while secondary data were sourced from literature related to waste management in tourist areas. The findings indicate that tourists' awareness levels vary, with significant differences between local and international tourists. Furthermore, although many tourists recognize the negative impact of waste, further educational efforts are needed to enhance participation in maintaining beach cleanliness. This study also highlights the importance of collaboration between tourism managers, the government, and tourists in addressing the waste problem at Ancol Beach.

The demands of the industrial revolution 5.0, especially in the field of education, require detailed information related to school services that can be accessed by parents and prospective students regardless of location and at any time, in addition to promotions using flyers and banners as in traditional marketing. Unfortunately, not many educational institutions, especially Early Childhood Education Institutions (PAUD), use digital marketing or promotion optimally due to limited knowledge. In fact, digital marketing is more affordable than trying traditional marketing. DINAR Nasyi'ah Tanggul Playgroup as a partner is one of the PAUD institutions that uses traditional marketing and has not maximized digital marketing in providing information about PAUD. This is not only due to cost constraints but also the digital capabilities of PAUD managers who still need to learn. In addition, PAUD managers are also constrained by the lack of marketing management capabilities. The methods used to overcome partner problems include the needs analysis stage, the activity preparation stage, initial assessment, promotion management training, creating digital and non-digital marketing/promotion media, registering PAUD locations on Google Maps, optimizing PAUD social media, and evaluation. The results of this service show an increase in marketing management knowledge, as well as partner digital marketing capabilities. In addition, there is the availability of digital and non-digital promotional media which are assistance products from the community service team.

The demands of the industrial revolution 5.0, especially in the field of education, require detailed information related to school services that can be accessed by parents and prospective students regardless of location and at any time, in addition to promotions using flyers and banners as in traditional marketing. Unfortunately, not many educational institutions, especially Early Childhood Education Institutions (PAUD), use digital marketing or promotion optimally due to limited knowledge. In fact, digital marketing is more affordable than trying traditional marketing. DINAR Nasyi'ah Tanggul Playgroup as a partner is one of the PAUD institutions that uses traditional marketing and has not maximized digital marketing in providing information about PAUD. This is not only due to cost constraints but also the digital capabilities of PAUD managers who still need to learn. In addition, PAUD managers are also constrained by the lack of marketing management capabilities. The methods used to overcome partner problems include the needs analysis stage, the activity preparation stage, initial assessment, promotion management training, creating digital and non-digital marketing/promotion media, registering PAUD locations on Google Maps, optimizing PAUD social media, and evaluation. The results of this service show an increase in marketing management knowledge, as well as partner digital marketing capabilities. In addition, there is the availability of digital and non-digital promotional media which are assistance products from the community service team.

The purpose of this study was to evaluate and analyze the financial performance of PT Indofood Sukses Makmur Tbk (INDF) using financial ratios such as solvency, liquidity, profitability, and activity. This research uses quantitative methodology with an emphasis on numerical data. The data source used for analysis is the financial statements of PT Indofood Sukses Makmur Tbk (INDF) from 2019 to 2023. The results of the analysis conducted provide an overview of the financial condition of PT Indofood Sukses Makmur Tbk (INDF). The current ratio shows generally good performance, while the cash ratio and quick ratio are also in the “good” category. Because PT Indofood Sukses Makmur Tbk (INDF) is able to fulfill its obligations well in the long term, it can be concluded that the company can perform very well. This research is useful for investors, managers and other stakeholders involved in decision making based on accurate and reliable data from the financial industry.

The tourism sector in Indonesia is growing rapidly thanks to the abundant natural, social, cultural and regional potential. One educational tourist attraction that is currently developing is Arjuna Farm in Tasikmalaya City, which offers the concept of integrating the agricultural and fisheries sectors with the application of IoT (Internet of Things) technology. This research aims to analyze the application of IoT technology to support hydroponic production management at Arjuna Farm, especially in increasing the effectiveness, efficiency and quality of agricultural products. The research used a case study approach with a qualitative descriptive method, involving direct observation, in-depth interviews with the main managers (Mr. Andi and Mrs. Selvi), as well as analysis of secondary data from various literary sources. The research location was chosen by purposive sampling, located at Jalan Situ Cibereum, Tamanjaya, Tamansari, Tasikmalaya City, during November 2024. The research results show that POAC (Planning, Organizing, Actuating and Controlling) based management is implemented well, supported by IoT systems such as automatic watering, drip irrigation. This technology enables efficient and real-time production management, thereby maintaining the quality and sustainability of harvests, as well as increasing the attractiveness of Arjuna Farm as an educational tourist attraction based on modern technology.

Creating a positive work environment through effective conflict management plays a crucial and important role in fostering a productive and harmonious workplace. It was found that conflict resolution techniques such as mediation, negotiation, and a collaborative approach can reduce tension and strengthen relationships among employees. Open communication also proves to be a key factor in managing conflicts constructively, with companies that have transparent communication policies being more capable of creating a harmonious work atmosphere. A proactive approach by managers in handling potential conflicts, as well as ongoing training in conflict resolution, also plays a significant role in creating a healthy and productive environment.

This article discusses various efforts and strategies in classroom management that aim to improve students' motivation, discipline and learning effectiveness. Using descriptive qualitative research methods and literature studies, this article analyzes recent studies that show that good classroom management can significantly contribute to improving students' learning abilities. Various approaches, such as the use of learning through play, teachers' creativity in creating a dynamic learning environment, and students' involvement in school policy-making, are identified as key factors in creating a positive learning atmosphere. This research also highlights the importance of classroom climate management and the role of teachers in building good interactions between students. The results of this study are expected to provide insights for educators and education managers in designing more effective classroom management strategies.

This study aims to analyze effective marketing strategies in increasing motorcycle sales amidst increasingly tight automotive industry competition. In this analysis, the main focus is given to identifying factors that influence consumer purchasing decisions, including price, product quality, promotion, and distribution. Data were collected through interviews with marketing managers at several leading motorcycle dealers and surveys of consumers who had just purchased a motorcycle. The results of the study indicate that a combination of marketing strategies that include attractive promotions, understanding local market needs, and improving the overall consumer experience play a significant role in increasing motorcycle sales volume. This study concludes that implementing the right marketing strategies, such as the use of social media, seasonal discounts, and improving after-sales service, can have a positive impact on motorcycle sales growth. It is recommended for companies to continue to innovate and adjust marketing strategies to evolving consumer trends and preferences.    

Conflict in organizations is an unavoidable phenomenon, especially in organizations that have dynamic and complex work environments. This study aims to identify and analyze effective conflict management strategies in modern organizations. Case studies were conducted in several organizations with different work structures and cultures. The approaches used in this study include negotiation, mediation, collaboration, and context. The results show that effective strategies depend on the characteristics of the conflict, the role of the leader, and open communication between the parties involved. Technology plays an important role in facilitating conflict resolution, especially in modern organizations that are increasingly digitally connected. These findings are expected to provide guidance for managers and organizational leaders in designing more effective conflict management strategies, increasing productivity, and creating a harmonious work environment.

The construction industry in Indonesia is growing rapidly, playing a crucial role in the country's economic, political, and social development. However, alongside this rapid growth, issues such as project delays are inevitable. The construction project of the Indonesian Maritime Polytechnic, for instance, has experienced significant delays, which can lead to increased costs, waste of human resources, and disputes among the involved parties. Understanding the primary causes of these delays is essential for developing effective strategies to avoid future delays. This analysis uses both qualitative and quantitative methods to identify the root causes of delays. Data was collected through surveys of respondents involved in the project, including project managers, field staff, and consultants. The analyzed causes of delays include insufficient funding, increases in raw material costs, additional costs, contract document errors, poor communication, and slow decision-making. To minimize delays and their impacts, several recommendations can be made: effective strategic planning, improved communication, increased staff, accurate initial cost estimates, and good management. By implementing these recommendations, the Indonesian Maritime Polytechnic construction project can be completed more effectively and efficiently, and future delays can be avoided.

  This study aims to analyze the role of business incubators in State Vocational High Schools (SMKN) in building student business start-ups in Mojokerto Regency. Business incubators in SMKN have great potential to encourage the development of students' entrepreneurial skills through training, mentoring, and access to business resources. The research approach used is qualitative with a case study method, involving the principal, incubator manager, entrepreneurship teacher, and students as research subjects. Data collection techniques were carried out through in-depth interviews, observation, and documentation. The results of the study indicate that business incubators in SMKN act as the main facilitators in improving students' skills and motivation to start a business. Supporting factors for the success of the program include school support, cooperation with the business world, and adequate facilities. However, several challenges were also identified, such as limited funds, human resources, and low student participation. However, the existence of business incubators has had a positive impact on students' readiness to establish start-ups, as seen from the success of several students in developing independent businesses. This study concludes that optimizing business incubator programs requires increased financial support, strengthening partnerships with the industrial world, and integrating practice-based entrepreneurship curriculum. The recommendations of this study are expected to be a reference for SMKN managers and other stakeholders to improve the effectiveness of business incubator programs in producing a competent generation of young entrepreneurs.    

This report is titled "Development of an Application System to Improve the Efficiency of Food Distribution in Nutritious Healthy Community Groups." This research aims to design and implement a technology-based application system that manages the food distribution process for healthy and nutritious community groups, especially for the elderly. The Healthy and Nutritious Community Group is an organization that is committed to providing and distributing nutritious food to the community. One of the main challenges faced by this organization is the lack of efficiency in the distribution process which is still carried out conventionally. This conventional practice often leads to delays in delivery as well as inaccuracies in the distribution of groceries. Data was collected through direct observation and in-depth interviews with the organization's managers as well as the couriers involved in the distribution process.

The digitalization of science management has profoundly reshaped how scientific research and development management are organized, directed, and executed. This present paper examines this transformation by conducting an initial systematic literature review. This paper identifies gaps, synthesizes findings, and draws conclusions by analyzing peer-reviewed articles from various sources. By synthesizing the key findings of recent studies, this review underlines five key themes, namely the growing emphasis on data-driven decision-making, the evolving role of leadership, the need for ethical and regulatory considerations, the opportunities for enhanced collaboration and cross-pollination of ideas, and the potential for improved decision-making and organizational agility. These findings underscore the need for science managers to adapt their strategies to harness the opportunities and address the challenges resulting from digitalization.  

The existence of Village-Owned Enterprises or called VOE in improving the village economy has not fully carried out its role. Considering its legality as a legal entity, it is important to implement the principles of management as stipulated in Government Regulation Number 11 of 2021. This community service aims to optimize the role of VOE by providing a legal understanding of the implementation of Taman Jaya VOE governance in order to improve the economy of Taman Village. The service is carried out through socialization, by the method of presenting legislative materials which is the basis for managing VOE to managers, village officials, and the community as the target of the activity. Accordingly, the results of this community service activity, the principles of VOE management that has been regulated in laws and regulations be able to implemented properly.

This community service aims to optimize bank management in Mengwi Village, Mengwi Regency in an effort to increase efficiency, effectiveness and positive impacts from the existence of waste banks in waste management, which steps will provide efforts for community empowerment and participation. The implementation method used in this service is training, mentoring and evaluation by delivering material directly to the Waste Bank manager in Mengwi Village which is also used as an object of service.The problem faced during the survey was how to raise awareness and involvement of the community to take an active role in the waste bank program. It is hoped that this training and mentoring activity will provide management with education and understanding to the community so that they can work together to maximize the contribution of the waste bank in an effort to manage waste from origin using the 3 R (Reduce, Reuse, Recycle), which ultimately aims to reduce the volume of waste entering the waste bank. landfill, increasing environmental awareness and impacting community welfare. The response from the Mengwi Village Waste Bank management to this activity was very good and positive, this can be seen from the management's willingness to participate in the activity from start to finish. From the evaluation activities carried out on waste bank managers, it can be said that managers understand the material regarding the importance of providing understanding to the community to participate in developing waste banks. Where in their involvement, the community not only gets a healthy environment, but from an economic perspective, the community also gets benefits by having savings on tires. The savings can later be exchanged for basic necessities such as rice, sugar and coffee.

This article aims to provide theoretical and practical insights into conflict management to support leaders and managers in managing conflict effectively in various contexts and provide a comprehensive understanding of conflict management through a literature review of the sources, symptoms, and causes of conflict. Conflict that occurs in an organization can hinder the achievement of desired goals, therefore conflict needs to be managed properly so that its impact can be minimized, organizational conflict can also be interpreted as a conflict that arises when the goal-oriented behavior of one group conflicts with or is threatened by the goals of another group. This study uses a literature study method to analyze various concepts of conflict management that have been put forward by experts. The results of the study show that conflict, whether in a positive, negative, or neutral sense, is an unavoidable phenomenon. The source of conflict can come from various factors that trigger differences and clashes between individuals, groups, or organizations. Conflict also occurs due to misunderstandings or incompatibilities between individuals or groups in an effort to achieve their goals, this is often referred to as a causal factor. The impact of conflict actually depends on its nature. On the one hand, well-managed conflict can improve the quality of decisions, encourage active involvement in discussions, and strengthen group cohesion. However, on the other hand, conflict can also drain members' energy, disrupt productivity, and cause hostility that hinders collaboration. Abstract and Keywords must be written in English, in italic style, and contain a brief description of the research background, objectives, methods, findings, and implications. The abstract is written in one paragraph with a single space (maximum 200 words), without any reference or formula.

A high-quality management accounting system provides accurate, timely, and relevant information to support managers in decision-making, planning, and control. Research shows a positive relationship between the quality of management accounting systems and managerial performance. In addition, decentralization, by delegating authority to lower-level managers, allows for faster and more effective decision-making and increases managerial motivation. Effective implementation of these two factors can significantly improve managerial performance and the competitiveness of a company.

From simple analytical cost accounting, it has now reached an integrated system to meet the needs of managers regarding the measurement of enterprise performance and the need to make the best decisions. The field of using costs in decision-making has become multifunctional and has expanded into all branches of activity, including non-productive ones. The purpose of this research is to see how motivated are the concerns of research in the academic world related to the field of costs and their usefulness in decision-making based on scientometric analysis with the help of two software tools, namely OpenAlex and VoSviewer. From the scientometric analysis undertaken, the conclusion emerges that research in the field of the use of costs in decision-making developed rapidly after 2014, with the number of journals in the economic field doubling between 2015-2024. However, there is an interconnection between the terms of one cluster and the terms of another cluster, which demonstrates the fact that the issue of costs and decisions cannot be reduced only to the field of management accounting, it requires a holistic vision and cooperation between various fields, the basis remaining however, the level of the economic field.