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The Impact of Sustainability Commitments on Corporate Fiscal Policies: An Empirical Analysis of Indonesian Consumer Cyclical Entities
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests t...
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Pengaruh Gaya Kepemimpinan dan Budaya Organisasi terhadap Loyalitas Pengurus Himpunan Pelajar Mahasiswa Indonesia Parepare Komisariat Univeritas Negeri Makassar
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 4
, No 2
(2026)
This study aims to determine the influence of leadership style and organizational culture on the loyalty of the HIPMI Parepare Commissariat, Makassar State University (UNM) administrators. The research variables consist of leadership style as the first independent variable (X₁), organizational culture as the second independent variable (X₂), and administrator loyalty as the dependent variable (Y). The study population was all 40 active HIPMI Parepare Commissariat administrators at UNM during the...
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Transfer Pricing, Thin Capitalization, and Intangible Assets' Impact on Tax Avoidance: Evidence from Indonesian Manufacturing Firms (2022-2024)
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalizatio...
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Perancangan Sistem Pendeteksi Asap Rokok Berbasis Iot di Pondok Pesantren Menggunakan Sensor Mq 2 dan Nodemcu Esp8266
Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi
Vol 4
, No 2
(2026)
The implementation of smoking prohibition policies in Islamic boarding schools continues to depend largely on manual monitoring methods, which often face challenges related to consistency and supervision range. This study aims to design an Internet of Things (IoT)-based cigarette smoke detection system as an alternative monitoring approach that is more effective, measurable, and sustainable. The system design combines an MQ-2 gas sensor with a NodeMCU ESP8266 microcontroller programmed through t...
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Applying Lean Hospital Strategies to Minimise Waiting Times in the Internal Medicine Clinic
International Journal of Economics, Commerce, and Management
Vol 3
, No 2
(2026)
Prolonged outpatient waiting time remains a major challenge in public hospitals and reflects inefficiencies in service process management. Internal medicine clinics are characterised by high service complexity and patient volume, making them particularly vulnerable to process waste that contributes to extended waiting times. Objective: This study aimed to develop an outpatient service flow model based on the Lean Hospital approach to reduce waiting time in the internal medicine clinic of RSUD Ba...
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Klasifikasi Komentar Judol pada Media Sosial dengan Menggunakan Metode Recurrent Neural Network dan Long Short-Term Memory
Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika
Vol 4
, No 2
(2026)
The proliferation of online gambling promotional comments on Indonesian social media has become a serious issue requiring fast and accurate automated handling. This study aims to implement a Hybrid Recurrent Neural Network (RNN) and Long Short-Term Memory (LSTM) method to classify online gambling comments and compare its performance with standalone RNN and LSTM models. The research utilized a dataset of 10,230 comments subjected to comprehensive preprocessing stages, including the normalization...
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Distorsi Visual: Membaca Ekspresionisme Affandi dalam Lukisan Potret Diri Menghisap Pipa (1977)
Imajinasi : Jurnal Ilmu Pengetahuan, Seni, dan Teknologi
Vol 3
, No 1
(2026)
This study examines visual distortion, the use of emotional color, and expressive composition in Affandi's painting Self-Portrait Smoking a Pipe (1977), focusing on a systematic and contextual visual hermeneutic reading. The research background stems from the need to update the study of Indonesian expressionism through the integration of contemporary theories on visual perception, color psychology, and gestural analysis. This study aims to reveal how anatomical distortion, color dynamics, and no...
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Pengaruh Perbedaan Setting Kedalaman Perairan pada Pengoperasian Alat Tangkap Pancing Ulur terhadap Ikan Kerapu (Epinephelus Sp.) di Perairan Pantai Pengambengan
Manfish: Jurnal Ilmiah Perikanan dan Peternakan
Vol 4
, No 1
(2026)
Long fishing is an environmentally friendly traditional fishing tool that is commonly used by fishermen to catch fish passively using bait, both in sandy waters and in coral reef areas. Grouper fish (Epinephelus sp.) tend to inhabit waters of a certain depth, especially in areas of coral fractures and dead corals that serve as shelter and foraging. Determining the right depth setting in the operation of a fishing rod is essential to optimize the catch. This study aims to determine the effect of...
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Peran Kantor Urusan Agama (KUA) Kec. Medan Petisah dalam Mewujudkan Keluarga Sakinah
Rabiatul Adawiyah
; Hasnah Nasution
; M. Ade Ilham
; Arifah Zahira
; Nashwa Ajri Nazhifa
; Sri Yanti
; Lukman Hakim Gt
Jurnal Pengabdian kepada Masyarakat
Vol 6
, No 2
(2026)
This study examines the role of the Office of Religious Affairs (Kantor Urusan Agama/KUA) of Medan Petisah District in realizing sakinah families within the community. A sakinah family is one of the main goals of marriage in Islam, characterized by tranquility, affection, and harmony based on faith and devotion to Allah SWT. This study aims to analyze the concept of a sakinah family from an Islamic perspective, as well as the role and forms of family development activities carried out by the KUA...
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Pengaruh Leverage dan Kepemilikan Institusional terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 1
(2026)
This study aims to examine the effect of leverage and institutional ownership on tax avoidance, with profitability as a moderating variable, in plantation sector and mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research method. The sample was selected using a purposive sampling technique, resulting in 16 companies as the research sample, with a total of 80 observations. Data analysis is conducted using multipl...
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