Universitas Dehasen Bengkulu: Jurnal UNIVED
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Systematic Literature Review: The Role Of Transfer Pricing Regulations In Reducing Tax
Get PDFThis study aims to examine the role of transfer pricing regulations in reducing tax avoidance practices through a Systematic Literature Review (SLR) approach. The study collects and analyzes 20 scientific articles published between 2018 and 2025, sourced from reputable databases such as Emerald, DOAJ, and ResearchGate. The articles reviewed are publications in either Indonesian or English, fully accessible, and indexed in Scopus, Copernicus, Sinta, or are proceedings from international conferences. The main keyword used in the search process was "transfer pricing." The results of the review show that transfer pricing regulations play a strategic role in preventing tax avoidance practices by multinational companies, particularly through the mechanism of profit shifting to low-tax jurisdictions. Regulations based on the arm’s length principle, supported by instruments such as Advance Pricing Agreements (APA), transfer pricing documentation systems, and the strengthening of criminal law enforcement, have proven effective in limiting opportunities for transfer price manipulation. The effectiveness of their implementation largely depends on factors such as a company’s internal control system, the utilization of technology, the availability of comparable data, and good corporate governance. Additionally, international cooperation through Automatic Exchange of Information (AEoI), Country-by-Country Reporting (CbCR), and the harmonization of cross-border policies has proven crucial in enhancing transparency and monitoring cross-jurisdictional transfer pricing practices. These findings underscore the importance of a comprehensive and collaborative approach to strengthening transfer pricing regulations as a global tax avoidance control instrument
Analysis Of Basic Materials Sector Financial Performance During And After The Covid-19 Pandemic In Readiness For ESG Adoption
Get PDFThis research examines and analyzes the readiness of companies in the basic materials sector to implement Environmental, Social, and Governance (ESG) principles by analyzing fluctuations in financial ratios before and after the COVID-19 pandemic. Using a quantitative approach through normality testing, the Wilcoxon Signed Rank Test, and Paired-Samples T-Test, supported by qualitative analysis, the results show that most liquidity and solvency ratios improved, while profitability remained stagnant and activity ratios declined significantly. These findings indicate that a company’s financial condition can serve as an early indicator of ESG readiness. Firms with strong financial stability are more likely to consistently fund and implement sustainability initiatives. The study also recommends integrating financial analysis with non-financial data to provide a more comprehensive view of a company’s sustainability performance
Systematic Literature Review: Validity And Reliability Testing Of Lecturer Performance Measurement Tools
Get PDFThe assessment of lecturer performance is a crucial element in efforts to improve the quality of higher education. Therefore, the development of valid and reliable measurement tools is essential to objectively evaluate lecturer performance. This study aims to conduct a review of the validity and reliability of lecturer performance measurement tools used in previous studies. The method employed in this research is a systematic literature review (SLR), by collecting, analyzing, and synthesizing findings from various relevant articles concerning the validity and reliability testing of lecturer performance instruments. The articles used are research studies that assess lecturer performance tools across various dimensions, including teaching, research, community service, and professional development. The findings indicate that the measurement tools possess good construct validity, with significant indicators and loading values above 0.5, as well as adequate reliability with composite reliability (CR) values above 0.7. This study confirms that the tested lecturer performance instruments are valid and reliable, and thus can be used as accurate and consistent evaluation tools in the context of higher education
Human Resource Management Challenges Towards Human Capital Management 4.0. At Pt. Pelabuhan Indonesia (Persero) I
Get PDFThe industrial revolution 4.0 in the modern era is essentially focused on the digitalization of information technology. This explains that the industrial revolution 4.0 in the 21st century is a digital technology revolution to create a digitalization space. The digital technology revolution is a digital technology revolution to create digitalization, with a communication technology revolution, an information technology revolution, and an internet technology revolution to create digitalization. Digitalization uses digital technology. In the era of the industrial revolution 4.0, every organization needs digitalization capabilities, and digitalization needs solutions supplied by digital technology companies. The digital technology revolution in the era of the industrial revolution 4.0 will create digitalization in human resource management techniques. Pelindo Regional I has prepared its employees to face the industrial revolution 4.0. This is shown by the role of the company that has supported the development of the industrial revolution 4.0. However, employees still need management that supports the implementation of the industrial revolution 4.0. well, and encourages companies to hold training on the use of modern technology during the industrial revolution 4.0 in maximizing the promotion of Pelindo's service products. In addition, from the results of the interview, it was also concluded that what is needed by employees besides being able to use internet technology must also understand the industrial revolution 4.0. as part of good service to Pelindo service users. In running a business engaged in the service sector in the digitalization era, a good image is needed from service users, therefore it is very important for social media such as Whatsapp, Instagram, Facebook and so on to be used to form a positive image in society. Through social media, employee contributions to Pelindo are more felt by the company
Matlab-Based Control Simulation For Increasing The Power Capacity Of Geothermal Power Plants
Get PDFGeothermal Power Plant (PLTP) is a renewable energy source that has great potential to meet electricity needs in a sustainable manner with low carbon emissions. This research aims to develop mathematical models and Matlab-based control systems to increase the power capacity of geothermal power plants. The system model includes reservoir dynamics, production wells, turbines, and generators with control using the PID (Proportional-Integral-Derivative) method. Simulations were conducted to test the system response to variations in electrical load, reservoir temperature, and operational disturbances. The simulation results show that the PID control successfully maintains the electrical power output to be close to the reference value with a fast response despite the presence of overshoot and initial oscillation. Adjustment of PID parameters is recommended to reduce overshoot and accelerate stabilisation of power output. This research contributes to the optimisation of geothermal power plant operation so as to improve efficiency and national energy security based on geothermal energy
Characteristics Of Transformational Educational Leadership In The Era Of Society 5.0 The Perspective Of The Quran
Get PDFThis article discusses the transformational characteristics of educational leadership in the era of society 5.0 from an Al-Qur'an perspective. The aim of this research is to analyze the characteristics of transformational leadership and their implications for education in the era of society 5.0 from a Koranic perspective. This research uses the library research research method. In the process of interpreting verses concerning leadership in education, the author uses the maudhui (thematic) method. Meanwhile, the results of this research are that the characteristics of transformational leadership from a Koranic perspective can be carried out through deliberation as the key to openness in an educational institution, fairness, honesty and objectivity, innovation, and working together. Meanwhile, regarding the implications of educational transformational leadership in the era of society 5.0 from the Koranic perspective, it is very influential in advancing education, namely by leaders not only having good personality traits, but leaders in the current era must also be able to develop developing technology, paying attention to the social impacts that occur. in the field, and maintaining data privacy and security as a process of creating more advanced educational institutions
Formulasi Dan Uji Stabilitas Hair Tonic Kombinasi Ekstrak Daun Pandan Wangi (Pandanus Amaryllifolius Roxb.) Dan Vco
Get PDFHair loss affects up to 50 million people in the United States and 20 million of them are women. Hair tonic is a cosmetic product that can prevent hair damage and loss. Fragrant pandan leaves (Pandanus amaryllifolius Roxb.) has the potential to overcome hair loss because it contains antioxidant compounds, namely alkaloids, tannins, saponins and others. Apart from that, VCO also has the potential to treat hair damage because it contains fatty acids, vitamin K, vitamin E, etc. The aim of this research is to make preparations hair tonic which contains fragrant pandan leaf extract and VCO then tested for physical evaluation and determined the stability of the preparation hair tonic. Extraction was carried out using the maceration method using 96% ethanol solvent, stability testing using the method cyling test and the stability test results were analyzed using Sample Paired T-Test. The yield of fragrant pandan leaves was 11.04%. Hair tonic made into 3 variations FI(2.5%:2.5%), F2(5%:2.5) and F3(7%:2.5%). The test results showed that all dosage formulations met the physical evaluation requirements in the homogeneity, pH and viscosity tests in accordance with SNI 19-4955-1998, however the specific gravity test before storage did not meet the physical evaluation requirements of the dosage form because it was ˃1 g/ml. Preparation hair tonic F0, F1 and F2 are statistically stable in storage with organoleptic test parameters, pH, homogeneity, specific gravity, viscosity and irritation test because the sig value is> 0.05, while F3 experiences instability in the specific gravity test because the sig value is <0.05
Stakeholder Pressure, External Assurance, Firm Size, And Sustainability Report
Get PDFThis study aims analyze the impact of stakeholder pressure, use of external assurance, and size of the company on the quality of the sustainability report disclosure on the company go public. The data used in this study are secondary data obtained from the annual financial statements and stand alone sustainability reports of companies listed on the Indonesian Stock Exchange for 2019-2022. The analysis method used was a double linear regression analysis with the help of SPSS 25. The results showed that environmental pressure, investor pressure, the use of external assurance, and the size of the company had a positive impact on the quality of the sustainability report disclosure
The Effect Of Eco-Efficiency, Green Innovation, And Sustainability Performance On Firm Value
Get PDFThis study aims to determine the impact of eco-efficiency, green innovation and sustainability performance on firm value with a sample of companies listed on the Indonesia Stock Exchange for the 2020-2023 period in the food and beverage sector. The population is 125 companies, a sample of 33 companies was obtained. The technique used in sampling is non-probability sampling with a purposive sampling type. Firm value is proxied by Tobin's Q. Content analysis as an indicator of measuring the company's sustainability performance variables disclosed in the Annual Report and Sustainability Report, and ownership of ISO 14001 certification as an indicator of measuring the eco-efficiency variable. The analysis technique used is multiple linear regression analysis of panel data. The results of the study show that eco-efficiency and sustainable performance have a significant effect on company value. Meanwhile, green innovation does not have a significant effect on firm value
Understanding Halal For Traders In The Raden Fatah State Islamic University, Palembang
Get PDFIt's crucial to discuss food and drink in daily life. The aforementioned food and beverage must meet the requirements set down by sharia, which include being pure, beneficial, and harm-free. Thus, it is crucial for traders to comprehend this in the food and beverage industry. This study discovered that, out of 51 samples of respondents, 25 food and drink vendors at the Sudirman Campus setting of the Raden Fatah State Islamic University of Palembang did not comprehend halallan thayyiban, while 13 traders did. Even so, the majority of them were just aware of what halal meant; they had no idea what thayyiban meant. Compared to food and beverages that are purchased already prepared and then resold, processing food to meet halal and thayyib regulations requires more capital. So that providing for a resilient family's everyday necessities is still challenging