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Analytics

Zata Hasyyati; Jodi Hendrawan; Fauzul Azman

Proceeding. of The International Conference on Business and Economics 2023 Universitas 17 Agustus 1945 Semarang

The discovery of various efficient technologies has become a benchmark in development in all sectors. Artificial Intelligence (AI) and the Internet of Things (IoT) are growing rapidly. This study aims to determine the analysis of the technological adaptability of countries in the world and its comparison to readiness in Indonesia. This is because the ability to adapt technology has a close relationship to the economy in a country, both in terms of economic contribution and the labor market sector. This research uses data with parameters such as Gross Market Value (GMV), Global Connectivity Index (GCI), and GDP. As well as data on industry development in Indonesia. This research was conducted with a descriptive analysis method that uses content analysis steps to interpret the results of existing statistical exposure. The results of the research analysis show that a very significant government policy today is an investment in technology and communication infrastructure. Then to boost the economy, financing is the most needed factor today. Readiness to meet the demographic bonus can be done by developing the digital skills of the workforce in all sectors. Therefore, infrastructure, financing, and scientific integration of technology are the most crucial policies today.

Telaumbanua, Antonius Khouwa’auri; Sipahutar, Hadijah; Lubis, Rifka Hadia

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

In general, this study aims to determine the influence of Leadership and Workload on Employee Work Effectiveness at the Secretariat Office of the Regional People's Representative Council of Sibolga City. The type of research used in this research is descriptive correlational research, which describes and provides an explanation of the relationship between variable X (independent) as the independent variable that influences and variable Y (dependent) as the dependent variable that is influenced. For this study, the population was only Civil Servants consisting of 10 Structural Officials and 29 Staff at the Secretariat Office of the Regional People's Representative Council of Sibolga City, totaling 39 (thirty nine) Civil Servants. The analytical method used is the efficiency analysis technique of multiple correlation and multiple linear regression. The results showed that based on statistical testing partially showed t count 3.641 > t table 0.208 and a significant value of 0.001 <0.05, it means that the Leadership variable partially has a positive and significant effect on the Work Effectiveness variable. The workload variable shows t count 0.448 > t table 0.208 and a significant 0.004 <0.05, it means that the workload variable partially has a positive and significant effect on the work effectiveness variable.

Islahudin Islahudin

Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri 2023 Universitas Maritim AMNI Semarang

This study aims to determine the effect of teacher's professional attendance and benefits on work performance in MIN 1 Cilegon City. The independent variable in this study is the attendance and professional allowance of the teacher while the dependent variable is work performance. The research used in this study uses an associative method with a quantitative approach. The population in this study was the MIN 1 Cilegon Teacher with a total of 30 Educators. Sampling 30 respondents of saturated samples. Data were collected by questionnaire and analyzed by SPSS version 26. The statistical methods used were normality test, classic assumption test of linearity test, simple correlation test, regression test and coefficient of determination analysis. Based on the results of the study "The Effect of Teacher Professional Attendance and Allowance on Job Performance in MIN 1 Cilegon City", can be seen as follows: The results of the product moment correlation coefficient analysis show that r = 0.574 means that it has a moderate or significant correlation between attendance and allowance variables on work performance. In the calculation of the hypothesis obtained results tcount> t table (6.006> 2.001) Based on the calculations in the simultaneous F test obtained Fcount = 6.822, while the value of F table = (dk = nk-1 = 30-2-1 = 27 amounted to 3.35 with a real level of 0.05 Fcount> F table (6.822> 3.35) thus Ho3 is rejected and Ha3 is accepted with a significance level of (0.004 <0.05), it can be concluded that "there is a simultaneous and significant relationship between presence (X) and teacher professional allowance (X2) for work performance (Y) in MIN I Cilegon City ".

Suprianto Suprianto

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

The Importance of Employee Performance in Company Development and the Role of Human Resources in Achieving Goals at the Universitas Muslim Indonesia. Various factors affect employee performance, such as education, training, a conducive work environment, motivation, and appropriate compensation. This article explains how providing appropriate compensation can influence work performance, motivation, and job satisfaction, as well as how an adequate work environment can improve employee performance. In conclusion, this article states that employee performance is a crucial factor in the success of a company, and companies must pay attention to employee needs to achieve organizational goals. The importance of human resources in improving company performance is also highlighted. The key factor in achieving success at the Universitas Muslim Indonesia is through the potential and performance of each employee. Companies can improve employee performance by providing education, training, and appropriate compensation and creating a conducive work environment and motivation. Compensation is part of the reciprocal relationship between the company and human resources. The work environment also plays a vital role in enhancing employee performance. Therefore, the company must provide an adequate work environment, both physically and psychologically, to improve employee performance.

Yolamandasari; Nasution, Zafril Abdi; Koto, Mhd. Shafwan

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the effect of the quick ratio on return on assets at CV. Parulian Sojuangon Panggabean Group, Central Tapanuli Regency. The author uses research methods in quantitative descriptive to discuss the problems faced by corporate finance. Data analysis explained the use of the results of several linear sub-data analyzes regarding the quick ratio (current ratio) to return on assets (Y). The results showed that there was a negative relationship between the quick ratio and return on equity on CV. Parulian Sojuangon Panggabean Group Central Tapaanuli Regency is 0.333, so when interpreted on a value scale it can be categorized as low. The regression equation obtained Y = 0.500 - 0.206X which shows the effect of the quick ratio on return on assets on CV. Parulian Sojuangon Panggabean Group, Central Tapanuli Regency. The t test shows that the hypothesis proposed is rejected (not significant), where t count is 0.612 > 3.18245, which means that return on assets is not necessarily reduced by the regression coefficient/slop (0.206) if the quick ratio variable is added by one unit. While the coefficient of determination is known that the quick ratio only plays a role of 11.1% of the return on assets at CV. Parulian Sojuangon Panggabean Group Central Tapanuli Regency and the remaining 88.9% is influenced by other factors not included in the model.

Nanda Vinilia Putri; Indah Listyani; Zulfia Rahmawati

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

Penelitian ini dilakukan bertujuan untuk menjelaskan Pengaruh Customer Relationship Management dan Digital Marketing terhadap Loyalitas Pelanggan pada Lembaga Global English Pare.  Variabel dalam penelitian ini adalah Customer Relationship Management (X1), Digital Marketing (X2) dan Loyalias Pelanggan (Y). Penelitian ini menggunakan teknik pengumpulan data berupa observasi, wawancara, dan penyebaran kuesioner atau angket pada pelanggan Lembaga Global English Pare. Pada penelitian ini memiliki populasi sejumlah 780 responden serta sampel sejumlah 264 responden dengan teknik analisa uji instrumen, uji prasyarat analisis, dan pengujian hipotesis diharapkan dapat menjawab tiga rumusan masalah dalam penelitian ini. Analisa dikerjakan dengan Software SPSS for Windows versi 25. Berdasarkan hasil uji yang dilakukan, maka dapat disimpulkan bahwa: 1) Customer Relationship Management (X1) secara parsial berpengaruh signifikan terhadap Loyalitas Pelanggan (Y) pada Lembaga Global English Pare; 2) Digital Marketing (X2) secara parsial berpengaruh signifikan terhadap Loyalitas Pelanggan (Y) pada Lembaga Global English Pare; 3) Customer Relationship Management (X1), Digital Marketing (X2) dan secara simultan berpengaruh signifikan terhadap Loyalias Pelanggan (Y) pada Lembaga Global English Pare.

Muh. Ajib Ardin; Daniel Ruslim

Jurnal Riset Rumpun Ilmu Kedokteran 2023 Pusat riset dan Inovasi Nasional

Tuberculosis (TB) is an infectious disease that can attack various organs, especially the lungs. People with Diabetes Mellitus are more susceptible to tuberculosis infection because there is damage to the function of immune cells. This study was conducted to determine the relationship between Diabetes Mellitus type 2 and the area of lesions in thoracic photos of tuberculosis sufferers at Konawe Hospital. This study used an observational analytical research design with a cross-sectional approach. The results of this study obtained 7.4% of Diabetes Mellitus type 2 patients with Tuberculosis in the broad lesion category and based on the results of the spearman test obtained a value (p = 0.036) (r = 0.405) which means that there is a significant relationship between Diabetes Mellitus type 2 and the area of the lesion in the thoracic photo of tuberculosis sufferers at Konawe Regency Hospital

Puja Lestari Melayu; Rosmita Ambarita; Rahmadiah Hanum

Jurnal Kajian dan Penalaran Ilmu Manajemen 2023 CV. Aksara Global Akademia

For this study aims to determine the influence of organizational culture and organizational commitment to employee performance at PT. Pos Indonesia (Persero) Sibolga by withdrawing the hypothesis that there is an influence of organizational culture and organizational commitment on employee performance at PT. Pos Indonesia (Persero) Sibolga .                The results showed that there was a positive relationship between organizational culture and employee performance of 0.617, so that when interpreted on a value scale it can be categorized as sufficient correlation, thus the variable organizational commitment to employee performance is 0.684 which is categorized as sufficient correlation at PT. Pos Indonesia (Persero) Sibolga . The regression equation obtained is Y = 21.783 - 0.099 X1 + 0.512X2. The t test shows that the proposed hypothesis is accepted, where t count is -0.371 <2.03011, which means that the hypothesis that there is an influence of organizational culture on employee performance is rejected, while the hypothesis that there is an effect of organizational commitment on employee performance is proven significant, where t is smaller from t table (3.714 > 2.04841). While the coefficient of determination is known that organizational culture and organizational commitment only play a role of 24.2% on employee performance at PT. Pos Indonesia (Persero) Sibolga and the remaining 75.8% is influenced by other factors not included in the model. Hypothesis Testing There is an influence of organizational culture and organizational commitment simultaneously on purchasing decisions that are accepted as true, where Fcount is greater than Ftable, namely 7.015 > 3.35. /Anova (hypothesis test)

Maria Atik Sunarti Ekowati; Kristyana Dananti; Sri Wening

JURNAL PENGABDIAN MASYARAKAT AKADEMISI (JPMA), 2023 CV. ALIM'SPUBLISHING

The rapid development of Information Technology encourages Pagerjurang- Melikan MSME residents to always develop creations and have creativity in achieving maximum results in all fields. The need for easy, fast and timely information has become a way of life for humans, in the current 4.0 to 5.0 era. The rapid business competition forced the owners of the Pagerjurang - Melikan pottery craftsmen to find the right media to sell their products and innovate to develop more attractive and highly marketable types and forms of products. Purpose of Outreach Socialization Development of Website-Based Prototype Company Profile Umkm Pottery and Ceramic Entrepreneurs Pagerjurang Melikan Bayat – Wedi Klaten. Website is an internet application that can be accessed by almost all people today. The purpose of implementing PkM activities is to design and develop a website-based prototype company profile for Umkm Pottery and Ceramic Entrepreneurs Pagerjurang Melikan Bayat – Wedi Klaten. Because the sales made by MSMEs are still traditional, although there are some who have used the WA group and Facebook, but have never used a website application. The company profile prototype development method is waterfall, namely through several stages starting from planning and data collection, system design with Data Flow Diagrams (DFD), Entity Relationship Diagrams (ERD), programming in PHPMySQL and XAMPP languages. Results of the Company Profile Website for UMKM Pottery Pager Jurang - Melikan Pay -Wedi Klaten, Outcome of implementing the Website which is expected to help provide solutions to problems encountered during the process carried out by UMKM manually.

Doni A

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2023 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

In the multicultural context of religious communities in Indonesia, diversity is closely related to the formation of a society based on diversity and the creation of a national culture that unites the Indonesian nation. In religious education, it also encourages the values ​​of multiculturalism and pluralism to create inter-religious harmony. Theology is the foundation of life, which can be applied in a multicultural sense. Many teachings teach about God, as well as teachings about the relationship between God and the world and humans. Tells us that God is multicultural, exists in the midst of humans, and His relationship with humans is interpersonal. Christian religious education, on the other hand, reflects the teaching of truth from the Word to children, to create deeper intimacy with God. How many acts of love of the Father of the Lord Jesus Christ to others can be an example. The Bible records that the apostle Paul preached the gospel to lost people in different cultural contexts. To lead people to Christ; spreading the news of the Gospel where he ministered.

Karmitasari Yanra Katimenta; Dwi Agustian Faruk Ibrahim; Bri Yudistira

Jurnal Riset Rumpun Ilmu Kesehatan 2023 Pusat riset dan Inovasi Nasional

Before the patient is delivered to the operating room, the sign-in action is carried out in the reception room by the health worker before the patient is escorted to the operating table, the sign-in compliance includes identifying the patient, checking the informed consent (consent sheet), checking the surgical site marking, allergy history and supporting examination documents. Every health worker will take action on pre-operative patients in the application of health workers still do not properly identify patients during routine medical / nursing actions, patient identity is mentioned by health workers, health workers do not immediately record and report the results of sign in. This study aims to determine the relationship between sign-in compliance with the accuracy of pre-operative patient identification at Primaya Betang Pambelum Hospital, Method: This type of research is correlational using Cross sectional. The technique of determining respondents using purposive sampling using the Chi Square statistical test. The sample is patients who will undergo surgery at Primaya Betang Pambelum Hospital totaling 109 respondents. Results: The results of the Chi Square statistical test that obtained p value = 0.000 or the level of significance p < 0.05 so that there is a relationship between sign-in compliance with the accuracy of pre-operative patient identification, Conclusion: There is a relationship between sign-in compliance with the accuracy of pre-operaif patient identification as evidenced by the results of p < α with a significant level of 0.05 indicating a significant and meaningful relationship between sign-in compliance with the accuracy of patient identification at Primaya Betang Pambelum Hospital.

Rezita, Nora; Sari , Rona Taula; Har, Erman; Deswati , Lisa

JOURNAL OF BIOLOGY LEARNING 2023 Universitas Veteran Bangun Nusantara Sukoharjo

This study aims to determine the relationship between motivation and learning outcomes of biology in class XI MIPA SMAN 1 Luhak Nan Duo, West Pasaman Regency. In the learning process, motivation plays an important role, especially student learning outcomes. This type of research is descriptive with quantitative research methods. The research was conducted at SMAN 1 Luhak Nan Duo, West Pasaman Regency with a population of 126 students of class XI MIPA enrolled in the odd semester of the academic year 2021/2022, with a sample of 94 students. The sampling technique was simple random sampling which was carried out randomly, using a significance of = 5%. The data collection in this study used a questionnaire containing statements of student learning motivation using a Likert scale, odd mid-semester exam scores for the 2021/2022 academic year. The results of the Pearson product moment correlation test are 0.611 (61.1%) on extrinsic motivation (X1) and intrinsic motivation (X2) of 0.505 (50.5)%, meaning that there is a fairly strong relationship between extrinsic motivation (X1) and intrinsic motivation. (X2) with the results of learning biology in class XI MIPA SMAN 1 Luhak Nan Duo, West Pasaman Regency. The results of the t-test showed that the t-count of extrinsic motivation (X1) was 7.410 and the t-count of intrinsic motivation (X2) was 5.618 indicating that there was a significant relationship. The coefficient of determination of extrinsic motivation (X1) is 37.4% and intrinsic motivation (X2) is 25.5%, this means that extrinsic motivation (X1) and intrinsic motivation (X2) contribute to student biology learning outcomes (Y).

Sari, Rani Purnama; Deswati, Lisa

JOURNAL OF BIOLOGY LEARNING 2023 Universitas Veteran Bangun Nusantara Sukoharjo

This study aims to determine the external factors and internal factors that cause learning difficulties and their relationship with the learning outcomes of Biology class XI IPA MAN 3 Padang. The change in the online learning process to offline learning since the Covid-19 pandemic has had an impact on external factors and internal factors that cause learning difficulties that affect student learning outcomes. This type of research is descriptive with quantitative research methods. The study was carried out at MAN 3 Padang with a population of 165 students of class XI science who were registered in the even semester of the academic year 2021/2022, with a sample of 33 students. The sampling technique is random sampling, which is done randomly, using an error rate of 5%. Data collection in this study used a questionnaire containing statements of external factors and internal factors of students' learning difficulties using a Likert scale, and documents on students' learning outcomes for Biology in the even mid-semester exams for the 2021/2022 academic year. From the results of the study, it is known that the level of learning difficulties for external factors obtained an average value of 3.52 in the high category, while the level of learning difficulties for internal factors had an average value of 3.26 in the high category. The results of the Pearson product moment correlation test using the SPSS 20 program obtained a value on the external factor of 0.073 which is strongly correlated and the form of the relationship is negative and the internal factor has a value of 0.910 which is perfectly correlated with the negative relationship between external factors and internal factors with Biology learning outcomes in students. class XI IPA MAN 3 Padang. The results of the t test showed that the external factor tcount was -1.853 and the internal factor tcount was -113 indicating that there was no influence of external factors and internal factors (X) on students’ Biology learning outcomes (Y).

Koerniawan, Dheni; Sanny Frisca

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Healthy behaviours are formed because individuals make decisions and commit to continuing habits that support the improvement or maintenance of health. Self-efficacy gives confidence to individuals to achieve goals to achieve good health conditions, but it is not uncommon for individuals to experience barriers in the commitment process. This study aims to determine the relationship between self-efficacy and barrier to healthy behaviour. Researchers used cross section as a research design to take parameters of 186 respondents taken randomly which then the data will be analyzed in descriptive and inferential correlations. The results showed that there was a significant moderate positive relationship between self-efficacy and obstacles to healthy behaviour. Therefore, it is recommended to provide health services that focus on increasing confidence in individuals in order to reduce the constraints felt and prescribed by individuals and can study other factors that can also reduce barriers in healthy behaviour.

Rukmini Harun; Petronela Mamentu

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Entering elementary school age is a very important time for the continuity of a child's development. Children have many activities that are often directly related to a dirty environment that causes children to be susceptible to disease. Parental support in terms that are very important for children's independence, especially in personal hygiene. The purpose of this study was to find out if there is a relationship between parental parenting and personal hygiene independence in elementary school children in Madrasah Ibtidaiyah Negeri 2 Manado. The design of this study uses a cross sectional approach. . This type of research is observational. The sample in this study was 50 respondents. Respondents with the measuring tool used in this study is questionnaires and then data collected and processed using the SPSS computer program,, to be analyzed using the Chi-square test. The results of the study using the Chi-square test found that the value of p value was less than a significant value (0.01<0.05) the results of this study showed that Ha was accepted and H0 was rejected. The conclusion that can be taken is the parenting of parents have a relationship to personal hygiene independence in elementary school children. The results of this study can be a means of education for parents in improving the independence of children's personal hygiene.

Yunita Sarah Nadeak

Jurnal Rumpun Ilmu Kesehatan 2023 Pusat Riset dan Inovasi Nasional

Breast cancer is a malignant tumor of the breast, lump or single mass often present in the upper outer quadrant region, this lump is hard and irregularly shaped and can be moved. Breast cancer as the most common type of cancer in women. In every year more than 250,000 new cases of breast cancer. The incidence of breast cancer in Putri Hijau Hospital Medan 2014-2022 was 43 cases. The purpose of this study was to determine the relationship between age and parity with breast cancer Kebonjati Bandung Hopital. This research was an Analytical Survey with Cross Sectional approach that is a research where the measurement of free variable and dependent variable is done in the same time. This study used the Total Population method to take a sample where the entire population amounted 43 cases of breast cancer. Techniques of data collection were secondary data that was taken from medical record of Kebonjati Hospital Bandung. Breast cancer stands out at the age of 40-50 years as many as 18 people (41. 9%) and in multiparous parity as many as 21 people (48. 8%). The results showed that the variable age ρ = 0. 036 and parity ρ = 0. 023 < 0. 05, it eans there is a significant relationship between age and parity with breast cancer. Conclusions in this study were respondents who are at high risk of developing breast cancer occurs at the age of 40-50 years and multiparity parity. For health workers are expected to provide health promotion and provide proper and prompt health services in breast cancer disease so that it can reduce mortality.

Almadina Rakhmaniar

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2023 International Forum of Researchers and Lecturers

This study examines the importance of open and honest communication in personal and professional relationships and its impact on group dynamics, team effectiveness, and individual well-being. Through literature review and empirical analysis, it was found that openness in sharing feelings, thoughts, and concerns is key in maintaining healthy and harmonious relationships. Couples who regularly discuss important issues report higher levels of satisfaction in their relationships. Active listening, where full attention is given without distraction, also increases understanding and emotional closeness between couples. However, the study also identified communication challenges such as misunderstandings and conflicts that often trigger disputes, especially among young couples who face difficulties in conveying messages clearly and understanding emotional context. Emotion management during conflict is a major challenge, as many couples find it difficult to remain calm and rational in situations that trigger negative emotions.  overcome this challenge, strategies such as using humor and spending quality time together have proven effective. Humor can ease tension and improve mood after conflict, while quality time without technological distractions strengthens bonding and communication. The influence of technology in couples' communication is also reviewed, with an emphasis on the importance of setting boundaries for technology use to avoid misunderstandings and loss of emotional nuance. Social support from family and friends was found to play an important role in helping couples overcome conflict and strengthen their relationship. Couples who had a strong support network felt more confident and optimistic about the future of their relationship. In addition, the evolution of communication in relationships suggests that couples learn to communicate more effectively and efficiently over time, with improved communication skills such as empathy, emotion management, and constructive problem solving.

Fathoni Dwi Atmoko

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2023 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Property price determination is a complex challenge influenced by various factors, thus requiring an effective method for accurate prediction to support investment decision-making. In the current digital era, conventional approaches are being replaced by data-driven and artificial intelligence methods, where Linear Regression remains a popular choice due to its simplicity and effectiveness in modeling linear relationships. This study aims to analyze the relationship between the physical characteristics of a house and its selling price, and to build an accurate predictive model using the Linear Regression algorithm. A quantitative method was used, focusing on Building Area , Number of Rooms, and Building Age  against the House Selling Price. Correlation analysis results show that Building Area has the strongest correlation (0.81) with price, while Building Age shows a negative correlation (-0.52). The Linear Regression model demonstrated very strong and stable performance. The model achieved an R² Score of 0.9396 on the testing data, meaning 93.96% of house price variability can be explained by the model. Furthermore, the low MAE of only 11.31 million rupiah indicates a small prediction error, and the consistency of R² scores confirms that the model does not suffer from overfitting. This study concludes that the Linear Regression model provides excellent, stable, and reliable prediction performance for projecting house selling prices

Ikwan lubis

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2023 International Forum of Researchers and Lecturers

The problems that exist at Khairul Imam IT Junior High School can be seen from the behaviour or attitude of its personnel, including teachers who are unable to do work based on the tasks and responsibilities that have been assigned. This tendency can be seen from the teachers' preference to accumulate or collect work. This research is conducted with inferential principles where the relationship between various variables tests hypotheses and makes generalisations.  The population in this study were all teachers of SMPIT Khairul Imam, totalling 45 people. To determine the performance of SMPIT Khairul Imam teachers, the sampling procedure in this study used the saturated sampling method, namely the entire population (all teachers) who were used as respondents. This research data has 2 variables, namely the dependent variable is the performance of teachers (Y) and as an independent variable is the leadership style of superiors (X). In this study, it was found that the leaders at this research location have been able to carry out their functions well in directing, guiding, motivating, and supervising teachers to carry out their duties.  All of that takes place because there has been interaction, communication and cooperation in the school environment. If the teacher has a good impression of the leader then the teacher will carry out the tasks that have been set with full seriousness and responsibility. So in this study it was concluded that the leadership style has an influence on the performance of Khairul Imam IT Junior High School teachers..    

Sarah Ginting; Nera Marinda Machdar

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

This study aims to test and analyze the effect of transfer prices and preferential relationship transactions on tax avoidance and to test and analyze the effect of profitability in moderating transfer prices and preferential relationship transactions on tax avoidance in infrastructure companies that are flattened on the indonesian stock exchange. The selection of samples in this study used the purposive sampling method with predetermined criteria, obtained by 23 companies for 6 years so that the total sample used was 138 data. The type of data used is secondary data obtained from the company's annual financial statements in the 2016-2021 period. This hypothesis is tested using descriptive statistical analysis, classical assumption test, multiple regression and moderation test, hypothesis test, namely t test and r analysis test. The results of this study show that partially the price of transfers and special relationship transactions has a negative and significant effect on tax avoidance. Profitability cannot strengthen but significantly affect transfer prices and preferential relationship transactions on tax avoidance