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72,574 articles from 669 journals · 2,111 citations tracked

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Analytics

Aderia Rimitha Djami; Roesjanto Roesjanto; Wasi Sumarsono

Shipping and Transport Management Journal 2025 Indonesian Maritime Researchers and Lecturers

This study aims to analyze the effect of service quality on passenger satisfaction at Tingkir Bus Terminal, Salatiga City. Service quality is an essential factor in achieving customer satisfaction, especially in public transportation services that cater to the needs of the community. The study underscores the importance of efficient and reliable services in improving the overall passenger experience. This research uses a quantitative approach, employing a survey method with 100 respondents who are passengers at the terminal. Data were collected through a Likert-scale questionnaire, designed to measure various aspects of service quality such as timeliness, comfort, and customer support. The data were analyzed using SPSS version 26, with procedures including validity tests, reliability tests, simple linear regression, and hypothesis testing (t-test). The results show that service quality has a positive and significant effect on passenger satisfaction, suggesting that higher service quality leads to increased satisfaction. This finding emphasizes the critical role of service quality in enhancing the operational success of public transportation services. The study’s findings are expected to serve as valuable evaluation material for improving service quality and provide practical insights for terminal management to enhance passenger satisfaction in the future.

Apliana Kaka; Adelbertus Umbu Janga; Felysitas Ema Ose Sanga

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The Family Welfare Empowerment (PKK) is a vital community organization with a significant role in addressing social issues. One such issue is the increasing number of juvenile delinquency cases in schools, which has become a major concern for both educational institutions and parents. Schools must be proactive in monitoring their students to address this problem effectively. However, traditional manual monitoring processes are inefficient and time-consuming. To overcome this, there is a need for an efficient, user-friendly, and multi-user monitoring system that enables both schools and parents to access information about their children's behavioral violations. This student violation monitoring system is designed to be web-based, utilizing UML (Unified Modeling Language) for system design and employing the Waterfall development method. The goal of this system is to provide an effective solution for managing and tracking student violations, allowing for better control and prevention of delinquent behavior within the school environment. By implementing this system, both school authorities and parents will be able to collaborate more effectively in monitoring and addressing student behavior.

Daniel Ngongo Bulu; Gergorius Kopong Pati; Karolus Wulla Rato

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research aims to design and build a public service information system in Kadi Village, Tambolaka City District, that can improve service quality and ease public access to information. This system is expected to accelerate administrative processes and data management, as well as facilitate interaction between the village government and its residents. The method used in developing this system is a development research (R&D) method that combines needs analysis, system design, and web-based software implementation. This information system is designed with key features such as service registration, application submission, application status checking, and efficient village administrative data management. The result of this research is a user-friendly application, accessible to the public via mobile and desktop devices, that supports transparency and accountability in public services at the village level. It is hoped that this system will make public services in Kadi Village more effective, efficient, and responsive to community needs.

Rahma Ningrum; Ajeng Tita Nawangsari

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this research is to analyze how strategies for collecting and managing Third Party Funds (DPK) affect the profitability level of Bank Jatim. As the bank’s main funding source, the effectiveness of DPK management significantly determines its ability to distribute credit, maintain liquidity, and improve financial performance. This research applies a qualitative descriptive methodology within a case study framework at Bank Jatim, with data collected through comprehensive field observations. conducted during the MBKM internship program in the Accounting and Financial Management Division, complemented by the analysis of Bank Jatim’s financial statements for the 2024–2025 period. The findings reveal that the 15% growth in DPK in 2024 positively contributed to the increase in productive assets, net interest margin (NIM), and return on assets (ROA). Bank Jatim’s main strategies include increasing the proportion of low-cost funds (CASA), digitalizing services through the JConnect application, collaborating with local governments, and providing exclusive services for priority customers. These approaches not only promote the growth of low-cost funds but also strengthen customer loyalty and the bank’s competitiveness amid the evolving banking landscape. The study concludes that innovative, efficient, and digitally based DPK management enhances Bank Jatim’s profitability and reinforces its role as a regional development bank. The study recommends strengthening financial literacy among the public and diversifying deposit products to expand the customer base..      Keywords: Third Party Funds, Bank Jatim, Profitability, Digital Banking, Financial Management Abstrak. Penelitian ini bertujuan untuk menganalisis bagaimana strategi penghimpunan dan pengelolaan Dana Pihak Ketiga (DPK) berpengaruh terhadap tingkat profitabilitas Bank Jatim. Sebagai sumber pendanaan utama, efektivitas pengelolaan DPK memiliki peran penting dalam menjaga kemampuan bank untuk menyalurkan kredit, mempertahankan likuiditas, serta meningkatkan kinerja keuangan secara keseluruhan. Metode penelitian yang diterapkan adalah deskriptif kualitatif dengan menggunakan pendekatan studi kasus pada Bank Jatim. Data dikumpulkan melalui kegiatan observasi langsung di lapangan. program magang di Divisi Akuntansi dan Manajemen Keuangan, serta melalui analisis laporan keuangan Bank Jatim periode 2024–2025.Hasil penelitian menunjukkan bahwa pertumbuhan DPK sebesar 15% pada tahun 2024 memberikan dampak positif terhadap peningkatan aset produktif, Net Interest Margin (NIM), dan Return on Assets (ROA). Strategi utama yang diterapkan Bank Jatim mencakup peningkatan proporsi dana murah (CASA), digitalisasi layanan melalui aplikasi JConnect, kolaborasi dengan pemerintah daerah, serta penyediaan layanan eksklusif bagi nasabah prioritas. Strategi tersebut tidak hanya berhasil mendorong peningkatan dana murah, tetapi juga memperkuat loyalitas nasabah dan daya saing Bank Jatim di tengah ketatnya persaingan industri perbankan.Kesimpulan penelitian ini menunjukkan bahwa pengelolaan DPK yang inovatif, efisien, dan berbasis digital berkontribusi signifikan terhadap peningkatan profitabilitas Bank Jatim sekaligus memperkuat perannya sebagai bank pembangunan daerah. Rekomendasi dari penelitian ini adalah perlunya peningkatan literasi keuangan masyarakat serta diversifikasi produk simpanan untuk memperluas basis nasabah   Kata kunci: Dana Pihak ketiga, Bank Jatim, keuntungan , Digital Banking, Financial Management

Susilowati, Susilowati; Dyah Ari Wulandari; Nor Hidayati

Journal of Civil Engineering and Technology Sciences 2025 Faculty Of Engineering University 17 August 1945 Semarang

Logung Reservoir in Kudus Regency is one of the reservoirs with priority for flood management. The threat of sedimentation in the reservoir is extremely high. To prevent sedimentation in the reservoir, it is necessary to prepare an efficient sediment control method that is affordable, easy, and yields optimal results. This research will compare the economic efficiency of two sediment control methods in the reservoir: the construction of Check Dams (CD) upstream and sediment dredging in the reservoir using heavy equipment. The smallest Future Value Cost (FVc) value for 50 years between the CD construction method and Reservoir Dredging is an indication of a more efficient control method. FVc CD analysis is based on construction value, Operation, and maintenance every year, and Rehabilitation assumption every 3 years, and FVc Reservoir dredging is the operational cost of dredging once every 5 years and Rehabilitation assumption every 4 years, with the same volume of sediment. The analysis results based on a 5% internal rate show that the FVc for Check Dams is Rp. 8,584.72 billion, and the FVc for reservoir dredging, including crop losses, is Rp. 55,858.1 billion. Thus, sediment control using the construction and operation of check dams is more efficient.

Fakhri Iqbal Maulana; Sigit Mujiarto; Arif Rahman Saleh

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Management of household waste in Final Disposal Sites (TPA) faces a serious problem, where most of the waste accumulates and is difficult to decompose due to its complex nature. This condition substantially inhibits natural decomposition processes and limits the effectiveness of recycling efforts. Pre-processing operations, such as sorting and crushing, which are still dominated by manual methods, are proven to be inefficient, high-risk, and require large allocations of land resources and manpower. Therefore, automated technological innovation is needed to facilitate the efficient separation of organic components from inorganic materials (packaging). This research was conducted to determine the design and structural strength analysis of a hammer mill type depackaging machine, carried out using Solidworks software. Structural analysis simulation utilizes Finite Element Analysis (FEA) to determine the structural strength of the machine. The specifications of the hammer mill type depackaging machine include a capacity of 3000 kg/hour, a hammer mill input power of 12 KW, and a rotational speed of 2500 rpm with a torque of 34.54 Nm. Meanwhile, the screw conveyor input power is 0.75 KW and the rotational speed is 20 rpm. The FEA simulation analysis results for the hammer mill type depackaging machine showed that the maximum Von Mises stress value recorded is 3,022×10^7   N⁄m^2 , the maximum displacement value measured is very minimal, namely 2,793×10^(-1)  mm, and the Factor of Safety (FOS) obtained is 8.3. This FOS value significantly exceeds the required minimum safety limit (>3), confirming that the machine design has optimal reliability, fatigue resistance, and structural integrity for operation under intensive working conditions at the TPA. The conclusion of this study indicates that the engineering design of this hammer mill type depackaging machine is safe and meets structural technical requirements to proceed to the implementation phase, potentially becoming a sustainable technological solution in improving the efficiency of waste pre-processing.

Salisya Silvi Nur Nadhifah; Amalia Rahma

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Nutrition services are an essential component in hospital healthcare systems, directly supporting patient recovery through timely and clinically appropriate nutrition. This study aimed to analyze the timeliness of meal distribution, diet appropriateness, diet types, patient satisfaction, and factors supporting efficient nutrition service at Hospital X. A descriptive quantitative observational design was employed, involving 35 inpatients, observing meal delivery, menu accuracy, and staff performance. Results showed that the majority of diet-receiving patients were male (60%), aged 20–45 years (34.3%), with most staying 2 days (60%). Meal distribution was timely: 94.3% for breakfast, 97.1% for lunch, and 100% for afternoon snacks and dinner. The most common diets were TKTP (High Calorie High Protein, 22.9%) and DMRG (Low Salt Diet, 17.1%), and all patients received diets according to medical indications (100%). Patient satisfaction regarding meal timeliness, diet appropriateness, taste, food temperature, and staff performance was mostly satisfied to very satisfied, with minor dissatisfaction (5.7%) only during breakfast due to distribution delays. Despite limited personnel, service efficiency was achieved through clear task division, effective communication, work discipline, supporting systems, and active supervision. In conclusion, nutrition services at Hospital X are effective, efficient, timely, diet-appropriate, support patient recovery, and comply with hospital service standards. The alternative hypothesis (H1) is accepted, and the null hypothesis (H0) is rejected

Muhammad Bugis; Ali Tutupoho; Fredy H. Louhenapessy; Andre Sapthu; Jani, Jani

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve access to economic education for the people of Hukurila Village, Leitimur Selatan District, Ambon City, with a focus on financial management and the empowerment of small businesses. The majority of the population in Hukurila Village depends on agriculture and fisheries, yet they still face challenges in efficiently managing resources and lack understanding of personal and business financial management. Through a series of training sessions and workshops, this program provides knowledge on financial planning, household budget management, and effective small business management techniques, enabling the community to enhance their economic independence. Additionally, the program introduces simple technologies for financial management and marketing business products, with the goal of expanding market reach for local products. By improving economic literacy and introducing technology, it is hoped that the people of Hukurila Village will be able to manage their finances and businesses more wisely, reduce dependence on external aid, and create sustainable economic independence. This program is expected to serve as a model for economic empowerment in other remote villages, promoting well-being through an inclusive and technology-based approach to economic education.

Farchan Hamdani; R. Fahrurrozi Nur Ansori

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

Non-litigation legal assistance in land dispute resolution is carried out by the Ansor Legal Aid Institute (LBH Ansor). This assistance is crucial considering the complexity of land law and the high demand of the community, especially vulnerable groups, for access to fast, efficient, and low-cost conflict resolution. This research is driven by the low public understanding of non-litigation mechanisms and the challenges in realizing proportional access to justice. The main objective is to comprehensively document the assistance procedures and identify the applied advocacy model. This research method uses a normative legal approach with a statute approach and a conceptual approach. The results of this study describe that LBH Ansor plays a strategic role as a mediator and legal facilitator, which includes initial case assessment, preparation of a mediation framework, and assistance in negotiations between the disputing parties. The main findings show that LBH Ansor's non-litigation assistance practices have successfully increased the effectiveness of land dispute resolution by prioritizing the principles of restorative justice and peace agreements, while also providing a replicable model for increasing access to justice outside the courts.

Shintya Putri Salsabila; Ana Kadarningsih

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study analyzes the effect of operating costs, production costs, and sales volume on net profit in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Using a quantitative method with panel data regression analysis, this study took a sample of 11 companies and secondary data from financial reports. The results of the hypothesis test show that operating costs, production costs, and sales volume partially have a positive and significant effect on net profit. These findings are consistent with existing literature and indicate that efficient cost management and increased sales volume are crucial factors in maximizing profitability in the pharmaceutical sector. Furthermore, this research is also relevant to Agency Theory, which suggests that management, as agents, must manage costs and sales transparently to align their interests with those of shareholders, ultimately leading to the sustainable increase of company value. This study contributes to understanding key factors driving financial performance in the industry.

Annisa Firdausi; Nurmaliana Sari Siregar

Jurnal Pemimpin Bisnis Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Salam Pacific Indonesia Lines is a company included in the largest domestic shipping industry in the field of logistics and sea transportation services with a focus on inter-island container transportation in Indonesia using ships. This paper aims to determine how the container utilization strategy in improving logistics efficiency by PT. Salam Pacific Indonesia Lines Medan Branch. The process begins with selecting the right type of container, standardization and consolidation of cargo, integration of digital logistics systems, and optimization of routes and modes of transportation. In compiling this paper, the author applies several methods, including field studies or direct observations in the field, and library studies or literature reviews. The goal is to understand more deeply how PT. Salam Pacific Indonesia Lines Medan branch implements a container utilization strategy to improve efficiency in logistics activities. The obstacles faced in handling this are fleet and vehicle constraints, limited promotion and adjustment of application technology, traffic congestion, and weather and safety factors. In addition, inefficiencies in the distribution process, lack of good cooperation and coordination, and technological limitations are obstacles in optimizing container use. Good coordination can improve the service of goods delivery activities so that they can run smoothly, safely and efficiently.

Mesioye, Ayobami E.; Falade, Adesola M.; Akinola, Kayode E.

Journal of Computing Theories and Applications 2025 Universitas Dian Nuswantoro

The use of Search-Based Software Engineering (SBSE) for optimizing software architecture has evolved from fully automated to interactive approaches, integrating human expertise. However, current interactive tools face limitations: they typically support only single decision-makers, confine architects to passive roles, and induce significant cognitive fatigue from repetitive evaluations. These issues disconnect them from modern, team-based software development, where collaboration and consensus are crucial. To address these shortcomings, we propose "ArchEvolve," a novel framework designed to facilitate collaborative, multi-architect decision-making. ArchEvolve employs a cooperative coevolutionary model that concurrently evolves a population of candidate architectures and distinct populations representing each architect's unique preferences. This structure guides the search towards high-quality consensus solutions that accommodate diverse, often conflicting, stakeholder viewpoints. An integrated Artificial Neural Network (ANN) serves as a preference learning module, trained on explicit team feedback to act as a surrogate evaluator. This active learning cycle substantially reduces the number of required human interactions and alleviates user fatigue. Empirical evaluation on two industrial case studies (E-Commerce System and Healthcare Management System) compared ArchEvolve to a state-of-the-art interactive baseline. Results indicate that ArchEvolve achieves statistically significant improvements in both solution quality and consensus-building. The preference learning module demonstrated over 90% accuracy in predicting team ratings and reduced human evaluations by up to 46% without compromising final solution quality. ArchEvolve provides a practical, scalable framework supporting collaborative, consensus-driven architectural design, making interactive optimization a more viable and efficient tool for real-world software engineering teams by intelligently integrating cooperative coevolutionary search with a preference learning surrogate.

Petrus Jois Ghunu; Vinsensius Aprila Kore Dima; Lidia Lali Momo

Uranus: Jurnal Ilmiah Teknik Elektro, Sains dan Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Administrative services for civil servants (ASN) play a crucial role in ensuring the rights and obligations of government employees. One of these services is the submission process for the Wife Card (KARIS) and Husband Card (KARSU), which serve as official proof of marital status for civil servants. At the BKPSDM of Sumba Barat Daya, the current submission process for KARIS and KARSU is still carried out manually by filling out paper forms and attaching physical documents. This manual method is time-consuming, prone to data errors, and complicates the monitoring process. Therefore, this study aims to develop a digital information system to simplify the submission, verification, and issuance process of KARIS and KARSU online. This research applies a Research and Development (R&D) approach using the Waterfall model, consisting of requirement analysis, system design, implementation, testing, and evaluation stages. The system is developed using the Python (Streamlit) programming framework and a SQLite3 database, designed to be easily accessible to both ASN users and BKPSDM officers through local networks or the internet. The results show that the developed system successfully reduces processing time by up to 60%, improves data accuracy by 90%, and significantly decreases the use of physical documents. The implementation of this digital information system makes the KARIS and KARSU administrative service more efficient, transparent, and accountable, supporting the ongoing digital transformation within the local government of Sumba Barat Daya Regency.

Rofinus Bali Mema; Vinsensius Aprila Kore Dima; Emirensiana Dappa Ege

Uranus: Jurnal Ilmiah Teknik Elektro, Sains dan Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Financial administration plays a crucial role in village-level governance, requiring transparency, accountability, and efficiency in the use of public funds. Currently, the Hameli Ate Village Office still relies on manual methods to manage its financial administration, including recording cash receipts and expenditures using notebooks and simple spreadsheets. This approach presents various issues, such as the risk of data loss, calculation errors, delays in report preparation, and difficulties in tracking and collecting financial transaction data. This study aims to develop a web-based financial administration information system to assist village officials in managing financial data more effectively, efficiently, and in an integrated manner. The methods applied include observation, interviews, and document collection to understand system requirements, while the system development process is implemented using the Waterfall model, which consists of the stages of analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language and a MySQL database and is designed to generate financial reports automatically and in real time. The testing results show that the system can handle income and expenditure data more quickly, accurately, and in a user-friendly manner. With the implementation of this information system, the financial administration process at the Hameli Ate Village Office becomes more transparent, accountable, and facilitates data-driven decision-making.

Mersiana Ari Tetik; Yoakim Rembu; Agustinus Longa Tiza; Stefanus Bekun

Studi Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The focus of this study is to analyze how the position and role of farming communities contribute to increasing community income in Alkani Village, Wewiku Subdistrict, Malaka Regency. Using a qualitative research method covering research accuracy, focus, data sources, data collection techniques, and data analysis the study describes how farmer groups function as a platform for sharing agricultural information and improving economic outcomes. Findings show that these groups actively facilitate knowledge exchange by introducing modern technologies such as tractors and drip-irrigation systems, and by promoting digital marketing to expand market access. Farmer groups in Alkani Village also serve as regular discussion forums, holding monthly or needs-based meetings where members communicate, share experiences, and address agricultural challenges together. Through training, cooperation, and collective learning, farmer groups operate not only as centers for education but also as agricultural production units that strengthen the local farming sector. Their role in collaboration enhances solidarity among farmers, enabling them to support one another and work more efficiently. As a result, these groups significantly contribute to increasing farmers’ income and improving overall welfare. The study concludes that strengthening farmer groups is essential, recommending continued enhancement of training access, administrative capacity, and active participation from all members to ensure equitable benefits.

Jarot Wuryanto; Siana Ria

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of liquidity and solvency ratios on the profitability of PT GoTo Go-Jek Tokopedia Tbk. The liquidity ratio in this study is measured using the Current Ratio (CR), while the solvency ratio uses the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR). The research data includes the 2018–2020 financial statements of PT Tokopedia Tbk and the years 2021–2023 after the company transformed into PT GoTo Go-Jek Tokopedia Tbk. The research method uses a descriptive quantitative approach with secondary data from the company's annual financial statements. The results show that the company's liquidity ratio fluctuates in the range of 1.55–3.14, while the DER is in the range of 0.12–0.42 and the DAR is between 0.17–0.34. The results of the simultaneous test showed the value of sig. The F Change of 0.003 < 0.05 indicates that CR, DER, and DAR have a less significant correlation relationship with Return on Assets (ROA). A determination coefficient value of 0.382 showed that 38.2% of the ROA variables were influenced by CR and DAR, while the remaining 67.8% were explained by other factors outside the model. Overall, the research findings confirm the importance of efficient debt management and optimization of capital structure to increase the company's long-term profitability.

Mulia Khoerul Hakim; Agus Prayitno

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study presents a literature review that investigates the role of strategic planning in enhancing employee performance and strengthening supplier relationship management within the food and beverage (F&B) business sector in Semarang City. Strategic planning, as the independent variable, is critical in defining the company’s vision, mission, objectives, and policies, which directly influence the productivity, effectiveness, and engagement of employees, the dependent variable. By systematically analyzing a wide range of literature sources, including peer-reviewed journals, articles, and other reputable publications, this study highlights the multifaceted benefits of effective strategic planning. The analysis reveals that organizations that implement clear and well-structured strategic plans are more likely to experience improved employee motivation, higher performance levels, greater job satisfaction, and increased employee loyalty. Additionally, the study emphasizes the importance of establishing and maintaining strong, strategic relationships with suppliers, which contribute to operational stability, efficient supply chain management, and enhanced competitiveness in the F&B industry. The findings suggest that strategic planning and supplier relationship management are interrelated and mutually reinforcing processes that help businesses anticipate market demands, optimize resource allocation, and respond effectively to operational challenges. Ultimately, the integration of these two factors provides a sustainable competitive advantage, enabling F&B businesses in Semarang to improve internal performance while simultaneously strengthening external partnerships. This study underscores the necessity for managers and business owners to prioritize strategic planning and supplier relationship management as essential components of long-term business success in a highly dynamic and competitive market environment.

Davina Crysanti Aryuhanna; Dwivania Naila Hanifah; Lidya Zahrania Badahda; Aprila Niravita; Muhammad Adymas Hikal Fikri

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study offers an in-depth comparative assessment of land registration systems in Indonesia, Malaysia, the Netherlands, and Australia, acknowledging that variations in historical evolution, legal infrastructures, and administrative mechanisms have shaped each country’s approach to land governance. These foundational distinctions play a crucial role in determining how effectively each nation provides legal certainty, secures land ownership rights, and administers land records with accuracy and efficiency. The analysis explores how differing registration models—ranging from deeds-based to title-based systems—impact levels of transparency, reliability, and public trust in land management institutions. Furthermore, the study identifies the strengths, limitations, and operational challenges within each framework, demonstrating that no single system is universally superior. Instead, the effectiveness of land registration practices depends on how well they align with the socio-legal context, institutional capacity, and administrative heritage of each region. The findings emphasize the importance of context-specific policy formulation, suggesting that land administration reforms should not merely replicate foreign models but must be adapted to local legal traditions and governance needs. Overall, this research underscores the necessity of designing land registration systems that enhance legal protection, promote efficient land administration, and strengthen the long-term security of landowners’ rights across diverse jurisdictions.

Novi Purnamasari; Fadhilah Rasyid Hafifi; Praba Sita; Dian Indah Sari

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to investigate in detail the tax planning and implementation strategies applied by PT Unilever Indonesia Tbk in fulfilling its Corporate Income Tax (CIT) obligations. While taxes serve as a major source of government revenue, they also represent a financial burden for businesses that can impact net profits. Therefore, the implementation of a carefully designed tax planning approach is crucial to effectively manage tax liabilities while remaining compliant with existing legal regulations. The research employs a descriptive-analytical method, supported by a review of relevant literature and the use of secondary data obtained from taxation-related documentation. The study seeks to identify the tax planning protocols adopted by the company and assess their influence on the effectiveness of the firm’s tax-related financial expenditures. The findings reveal that PT Unilever Indonesia Tbk has successfully implemented tax planning strategies through the strategic utilization of deductible expenses as outlined in Article 6(1) of the Indonesian Income Tax Law, which includes expenditures for employee training, research and development activities, and corporate social responsibility (CSR) initiatives. This approach allows the company to legally reduce its tax obligations while enhancing its financial efficiency. The insights gained from this research are expected to serve as a framework for other organizations in developing tax planning policies that are not only effective and efficient but also sustainable in the long term.

Khoirul Nissa; Retno Indah Hernawati

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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.