PENGARUH PROFITABILITAS, KOMPENSASI EKSEKUTIF, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020
(Muchammad tri rinaldi, Sartika Wulandari, Muhammad Ali Ma'sum)
DOI : 10.51903/kompak.v15i2.801
- Volume: 15,
Issue: 2,
Sitasi : 0 25-Nov-2022
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| Last.23-Jul-2025
Abstrak:
This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34 companies for 4 years, namely 2017-2020. This study uses panel data analysis techniques and Eviews program tools. The results obtained show that the executive compensation variable is a factor that influences the dependent variable in this study. Executive compensation has a significant positive effect. Meanwhile, the factors that do not affect tax avoidance are profitability and capital intensity variables.
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2022 |
COMMUNICATION PATTERN BETWEEN PARENTS AND CHILDREN TIKTOK SOCIAL MEDIA USERS
(Ridhatullah Assya’bani, Husin, Muhammad Azis, Abdul Rashid bin Abdul Aziz)
DOI : 10.55606/icesst.v1i1.166
- Volume: 1,
Issue: 1,
Sitasi : 0 25-Nov-2022
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Communication patterns are very influential in maintaining relationships with the environment such as friends and family. One of the challenges in establishing effective communication patterns for children is social media. The Tiktok application is one of the social media that is now favored by many people, including children. This study aims to analyze the communication patterns between parents and teenagers using social media tiktok. This study uses Mary Anne Fitzpatrick's theory which reveals that family communication patterns depend on two important types of orientation, namely conversation orientation and conformity orientation.This study took place in Puyun village, Halong sub-district, Balangan district and was conducted by 10 informants, namely 5 children of tiktok users and 5 parents of children who use tiktok. The results of the study show that 1) one family of TikTok users has a communication pattern with a high conversational orientation and a high sense of compliance. 2) one family of children using tiktok has a communication pattern with low conversation orientation and high sense of compliance. 3) Three families of children who use tiktok have communication patterns with low conversation orientation and low sense of compliance.
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2022 |
COMMUNICATION PATTERN BETWEEN PARENTS AND CHILDREN TIKTOK SOCIAL MEDIA USERS
(Ridhatullah Assya’bani, Husin, Muhammad Azis, Abdul Rashid bin Abdul Aziz)
DOI : 10.55606/iceb.v1i1.142
- Volume: 1,
Issue: 1,
Sitasi : 0 22-Nov-2022
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| Last.19-Aug-2025
Abstrak:
Communication patterns are very influential in maintaining relationships with the environment such as friends and family. One of the challenges in establishing effective communication patterns for children is social media. The Tiktok application is one of the social media that is now favored by many people, including children. This study aims to analyze the communication patterns between parents and teenagers using social media tiktok. This study uses Mary Anne Fitzpatrick's theory which reveals that family communication patterns depend on two important types of orientation, namely conversation orientation and conformity orientation.This study took place in Puyun village, Halong sub-district, Balangan district and was conducted by 10 informants, namely 5 children of tiktok users and 5 parents of children who use tiktok. The results of the study show that 1) one family of TikTok users has a communication pattern with a high conversational orientation and a high sense of compliance. 2) one family of children using tiktok has a communication pattern with low conversation orientation and high sense of compliance. 3) Three families of children who use tiktok have communication patterns with low conversation orientation and low sense of compliance.
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Peninjauan Aspek Keamanan Dan Perlindungan Hukum Terhadap Investor Crpytocurrency
(Muhammad Alhadi Murizqy, Rianda Dirkareshza)
DOI : 10.26623/jic.v7i2.4067
- Volume: 7,
Issue: 2,
Sitasi : 0 09-Oct-2022
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This study aims to determine the security of cryptocurrency trading and the legal protection of cryptocurrencies in Indonesia. Provide education and information in an effort to minimize losses when making cryptocurrency investment transactions. This study uses a normative juridical research method and a statutory regulation approach by reviewing news and literature related to the problems of this research. The results of the research can be said that the legality of crypto assets has been regulated in Law No. 10 of 2011 concerning Law No. 32 of 1997 concerning Commodity Futures Trading directly by the Commodity Futures Trading Supervisory Agency (Bappebti) so that its legality can be accounted for. However, security in cryptocurrency transactions is still minimal because cyber crimes such as hacking, scamming and phishing are still common. Therefore, the novelty of this research is an explanation that cryptocurrency investor customers must choose crypto assets that have been registered by Bappebti and crypto investor customers are required to use a cryptocurrency exchange platform that has an operational permit from Bappebti in order to reduce the risk of crypto investor customers experiencing losses caused by the platform cryptocurrency exchanges and crypto assets that are not licensed by Bappebti.Penelitian ini berutujuan untuk mengetahui keamanan trading cryptocurrency dan perlindungan hukum cryptocurrency di Indonesia. Memberikan edukasi dan informasi guna upaya meminimalisir kerugian saat melakukan transaksi investasi cryptocurrency. Penelitian ini menggunakan metode penelitian yuridis normatif dan pendekatan perundang-undangan dengan mengkaji berita dan literatur yang berkaitan dengan permasalahan penelitian ini. Hasil dari penelitian dapat disimpulkan bahwa aset crypto telah diatur legalitasnya dalam Undang-Undang No 10 Tahun 2011 tentang perubahan atas Undang-Undang No 32 Tahun 1997 tentang Perdagangan Berjangka Komoditi yang secara langsung diawasi oleh Badan Pengawas Perdagangan Berjangka Komoditi (Bappebti) sehingga legalitasnya dapat dipertanggungjawabkan. Namun keamanan dalam bertransaksi cryptocurrency masih minim karena kejahatan cyber seperti hacking, scamming dan, phising masih sering terjadi. Oleh karena itu kebaharuan dari peneliitan ini berupa penjelasan bahwa nasabah investor cryptocurrency harus memilih aset crypto yang telah terdaftar oleh Bappebti dan nasabah investor crypto diwajibkan untuk menggunakan platform cryptocurrency exchange yang telah mendapat izin operasional dari Bappebti guna mengurangi resiko nasabah investor crypto mengalami kerugian yang diakibatkan oleh platform cryptocurrency exchange dan aset crypto yang tidak memiliki izin Bappebti.
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Determinants of Household Waste Management in Alam Barajo District, Jambi City
(Fitria Eka Putri, Muhammad Agung Perdana, Hubaybah, Fajrina Hidayati, Adelina Fitri, Puspita Sari)
DOI : 10.55606/ijhs.v2i3.504
- Volume: 2,
Issue: 3,
Sitasi : 0 08-Oct-2022
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Waste that cannot be recycled and processed properly will be very dangerous for human health and the environment. Based on data from the Environmental Service of Jambi City, garbage in Jambi City reached a total of 465,693,805 kg/day, and the largest waste generation data was in Alam Barajo District where the waste generated was 75,409,004 kg/day. This research is an observational study that uses a quantitative approach with a cross sectional method. The population of Alam Barajo sub-district is 30,786 families. The sampling technique is a disproportionate stratified random sampling technique. Bivariate analysis using thetest Chi-Square, the relationship between the independent variable and the dependent variable, namely knowledge (p = 0.000), attitude (p = 0.122), support from community leaders (p = 0.607), support from health workers (p = 0.227) with waste management household. There is a relationship between knowledge and household waste management in Alam Barajo sub-district and there is no relationship between attitudes, support from community leaders, support from health workers and household waste management.
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2022 |
STRATEGI PEMASARAN PRODUK MULIA PADA PEGADAIAN SYARIAH HASANUDDIN KABUPATEN GOWA
(Muhammad Arfah, Syafrimansyah Syafrimansyah)
DOI : 10.55606/jass.v3i2.31
- Volume: 3,
Issue: 2,
Sitasi : 0 20-Sep-2022
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The research aims to determine the Marketing Strategy of Mulia Product at Pegadaian Syariah Hasanuddin and to find out the development of mulia product used by Pegadaian Syariah Hasanuddin in marketing mulia product.
The type of research used is a qualitative approach with data collection techniques in the form of interview guidelines and documentation to describe the results of observing reality and developing a theory of marketing strategies for Pegadaian Syariah Hasanuddin mulia product and the obstacles it faces.
From the results of the study, it can be concluded that the strategy used is literacy of the community and offers investment by way of gathering precious metals, promoting mulia product and providing discounts for advances and holding gold bazaar activities with payment transactions in cash or installments. The obstacles they face are that people’s harvest fail, some areas of the community lack knowledge about noble products and people are more interested in gold jewelry than gold bullion.
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2022 |
Analisis Penerapan Kualifikasi Usaha Untuk Efisiensi Pajak di Perusahaan Jasa Konstruksi (Studi Kasus di CV. Cipta Persada)
(Aisyah Rizky Oktavia, Muhammad Alfa Niam)
DOI : 10.51903/jupea.v2i3.606
- Volume: 2,
Issue: 3,
Sitasi : 0 12-Sep-2022
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Kualifikasi usaha jasa konstruksi adalah pembagian grade dalam jasa konstruksi dan merupakan salah satu penentu besarnya tarif pajak. Pengenaan pajak akan mengurangi laba, oleh karena itu perusahaan sebaiknya mempunyai perencanaan pajak guna memperoleh pengenaan pajak yang serendah-rendahnya (efisien). Kegiatan penelitian memiliki tujuan dapat memberikan informasi tentang penerapan kualifikasi usaha dan efisiensi pajak pada perusahaan jasa konstruksi. Penelitian ini bisa memberikan informasi serta beberapa pendapat yang diperlukan untuk perusahaan. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Teknik pengumpulan data yang digunakan untuk penelitian ini wawancara serta dokumentasi.
Teknik analisis dilakukan dengan cara menganalisis laporan laba rugi tahun 2018, menganalisis Sertifikat Badan Usaha Jasa Konstruksi, menganalisis Sertifikat Keahlian Tenaga Kerja, menghitung besarnya pajak, dan menghitung efisiensi pajak. Berdasarkan hasil penelitian, CV. Cipta Persada merupakan perusahan pelaksana jasa konstruksi. Penerapan kualifikasi usaha pada CV. Cipta Persada sudah sesuai dengan peraturan terbaru (LPJK No. 3 tahun 2017) dan telah melakukan perencanaan pajaknya secara efisien sebesar 11%.
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2022 |
PKM PELATIHAN KEPEMIMPINAN DAN MANAJEMEN BAGI PENGURUS ORGANISASI SANTRI ISMAH
(Muhammad Ainul Yaqin, Moh. Rifa’i, Fatimah Al Zahra, Moh. Rofiki, Eka Diana, Mukhlisin Saad, Ahmad Tijani, Malikul Habsy)
DOI : 10.55606/nusantara.v2i3.260
- Volume: 2,
Issue: 3,
Sitasi : 0 24-Aug-2022
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The management of the Santri organization consisting of senior students at the Al-Mashduqiah Islamic Boarding School Kraksaan Probolinggo is a fairly important and potential human resource in leading the daily activities of all students at the Badridduja Islamic Boarding School in the Al-Mashduqiah Region. Its effectiveness and efficiency is highly dependent on the leadership of the ISMAH organization so that leadership and management training is very important for the administrators for self-development, training to become quality leaders and managers. This community service is carried out by implementing the PAR (Participatory Action Research) approach strengthened by field survey methods, analysis of problems developing in the field, FGD (Focus Group Discussion), SWOT analysis, direct action in the field consisting of mentoring programs in the preparation of organizational work programs. , assistance in the dynamics and sharing of organizational affairs, assistance in work evaluation activities, assistance in increasing the effectiveness of student discipline, and the implementation of a mini workshop program on leadership and management for organizational management. The results of this service contribute to controlling work program decisions that are not in accordance with the organization's SWOT analysis, Strengthening organizational HR work and increasing work understanding within the organization, Controlling irrelevant work programs and compiling feedback for further planning, Realizing a quality work culture that has implications for effectiveness and performance efficiency, and Improving the quality of understanding and understanding of organizational human resources theoretically and practically. This training is carried out by an organized team, by providing some materials and practices of leadership and management that have been planned for approximately 9 months. In addition, the team also accompanied the activities carried out in a planned manner by the management in order to monitor and evaluate the practices that needed to be improved so as to provide best practices for ISMAH administrators in carrying out their leadership and management tasks.
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2022 |
SISTEM INFORMASI PENGHITUNGAN HASIL PRODUK BERBASIS INTERNET OF THINGS
(Muhammad Abdul Khalim, Andreas Heri Kurniawan, Candra Supriadi)
DOI : 10.55606/jutiti.v2i1.369
- Volume: 2,
Issue: 1,
Sitasi : 0 22-Aug-2022
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Perkembangan teknologi saat ini sangat pesat, hal ini dapat dibuktikan dengan banyaknya alat-alat yang diciptakan manusia untuk mempermudah dalam kehidupan. Didalam industri berbagai macam pekerjaan dilakukan dengan cepat sehingga dengan counter yang bersifat manual akan menghambat seperti barang-barang.Pada PT. APPAREL ONE INDONESIA untuk menghitung sebuah outputan harus di lakukan dengan manual atau dengan menekan satu persatu, maka dari itu peneliti memecahkan solusi dengan membuat sistem penghitungan barang otomatis berbasis Internet of Things (IoT). Sistem utama dirancang menggunakan Sensor ultrasonik,sensor berat dan Nodemcu esp8266. Dengan metode prototype untuk mensimulasikan sistem ini sebelum di terapkan di lapangan produksi untuk mengetahui cara kerja sistem. Berdasarkan pengujian dengan cara object didekatkan dengan sensor ultrasonik dan berat untuk mengetahui jumlah barang secara otomatis yang dihasilkan setiap harinya, tanpa harus melakukan penghitungan secara manual. Selain penghitungan otomatis, sistem ini juga melakukan penginputan secara otomatis dan data tersebut tersimpan di database
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2022 |
POLA INTERAKSI SOSIAL MASYARAKAT PENDATANG DENGAN MASYARAKAT LOKAL (STUDI KASUS DI KELURAHAN MANGASA KECAMATAN TAMALATE KOTA MAKASSAR)
(Hermansyah, Muhammad Aqil)
DOI : 10.55606/sokoguru.v2i2.830
- Volume: 2,
Issue: 2,
Sitasi : 0 20-Aug-2022
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Penelitian ini bertujuan untuk mengetahui pola interaksi sosial masyarakat pendatang dengan masyarakat lokal, juga untuk mengetahui faktor pendukung dan faktor penghambat terjadinya interaksi sosial masyarakat pendatang dengan masyarakat lokal. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif, penelitian kualitatif adalah penelitian yang menghasilkan prosedur analisis yang tidak menggunakan prosedur analisis statistik atau arah kuantifikasi lainnya. Sumber data diperoleh dari data primer dan data sekunder dan penentuan informan dilakukan secara purposive sampling. Tekhnik analisis data dalam penelitian ini menggunakan deskriptif yang ditekankan pada metode analisis kualitatif.
Hasil dari penelitian ini menunjukan bahwa dalam proses interaksi sosial masyarakat pendatang dengan masyarakat lokal, tidak selalu berjalan dengan semestinya. Hal tersebut diakibatkan karena adanya perbedaan bahasa, kultur sosial budaya masyarakat. Pola interaksi sosial telah terjadi dalam kurun waktu yang cukup lama bersifat mencair, proses ini tentunya terjadi secara cepat melalui proses adaptasi, sehingga interaksi sosial yang telah terjadi dapat diterima oleh masing-masing masyarakat.
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