Universitas Dehasen Bengkulu: Jurnal UNIVED
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Impact National Strategic Program Transportation Sector On Export Performance In Indonesia
Get PDFThe study aims to identify the impact of transport infrastructure development policies on Indonesian export performance. The case on this study is the National Strategic Program (PSN) of the transport sector, which has begun to implemented in stages over time and between different locations since 2017. The study also compares the impact of policy between regions on Java Island and regions outside Java Island. By using the Callaway and Sant'Anna Difference-in-differences (CSDID) method, the study analysed the impact of policy interventions on the PSN province (province in which there is a PSN transport sector) compared to the Non PSN Province (Province in which there is no PSN Transport sector). The results of the study found that after the intervention of policy and the availability of international ports, the Province of PSN has a 33,9% higher export performance than the Non-PSN Province. The research also found that policy interventions had a significant impact partially in the region outside of Java. The research also found that policy interventions only partially had a significant impact in the region outside of Java, because the existence of policy intervention and the availability of international ports, the PSN Province outside Java Island had an export performance of 59,5% higher than the Non-PSN Provinc
Analysis Of Symbolic Value In Purchasing Imitation Louis Vuitton Bags: Economic Sociology Perspective
Get PDFThis research aims to explain the symbolic value in influencing the business of buying imitation Louis Vuitton bags which is seen using Beckert's (2009) four market valuation criteria. Based on a survey conducted by the Indonesian Anti-Counterfeiting Society (MIAP), economic losses due to imitation goods in Indonesia continue to increase every year until reaching a peak in 2014 of 65.1 billion rupiah, in 2020 it was recorded at 291 trillion, with a tax loss of 967 billion rupiah and employment of more than 2 million. Control over counterfeit goods is getting stricter. As explained by Cicilia King, Communications Manager for Louis Vuitton (Indonesia), especially in Europe, the company provides education, including to officers at airports, so that they are able to identify whether an item is genuine or fake. Louis Vuitton, according to various records, is the most counterfeited famous brand ( Kompas.com ). Young consumers are increasingly buying imitation products from luxury brands. Because late childhood is a time of searching for identity and a time of change (Asyia et al., 2022; Sofianita, 2015). This research uses Beckert's theory in the article The social order of markets (2009). Researchers used a qualitative approach with a case study type of research. The findings in this research explain that market valuation criteria consisting of standardization, cognitive anchoring, normative legitimacy, and social positioning are explained in this case study.
KEYWORDS : Symbolic Value, Imitation, Louis Vuitton, Qualitative, Case Stud
The Influence Of Financial Performance, Audit Quality, Earnings Management On Tax Avoidance With Capital Intensity As A Moderating Variable
Get PDFThis study aims to analyze and provide empirical evidence on the influence of profitability on tax avoidance; the influence of leverage on tax avoidance; the influence of audit quality and earnings management on tax avoidance; the moderation effect of capital intensity on the relationship between profitability and tax avoidance; the moderation effect of capital intensity on the relationship between leverage and tax avoidance; and the moderation effect of capital intensity on the relationship between audit quality and earnings management with tax avoidance. The research methodology employed is quantitative. Secondary data sources consist of financial reports from companies in the infrastructure sector listed on the Indonesia Stock Exchange during the period 2020-2022. The population comprises companies in the infrastructure sector, with a sample size of 111 selected using purposive sampling based on specified criteria. The research employs panel data regression analysis, with data processed using Eviews version 12. Partially, the study finds that ROA, leverage, and audit quality significantly influence tax avoidance, while earnings management does not significantly affect tax avoidance. Capital intensity strengthens the influence of ROA and earnings management on tax avoidance, while weakening the influence of leverage and audit quality on tax avoidance
Work Life Balance As A Moderating Variable On The Influence Of The Green Organizational Culture Variable On Employee Performance
Get PDFThis research is quantitative research with an exploratory approach, an approach that uses previous research as the main foundation pillar for building the article's argumentation building. The data used in this research is primary data obtained from PTPN employees spread throughout Indonesia from Sumatra to Papua. The amount of data obtained was 500 data from the 500 employees. The questionnaire contains 5 statements, namely strongly agree, agree, normal/so-so, disagree, and strongly disagree. These data were analyzed using the Smart PLS 4.0 analysis tool
The Effect Of Content Creators And Customer Reviews On Consumer Purchase Interest In Tiktok Social Media
No full textThe currently growing TikTok social media presents an opportunity for entrepreneurs to promote products and services to consumers through digital marketing. The thing that sellers do to increase sales is to consistently create interesting and viral content. Creativity in content creation is needed whose impact will be very influential in attracting buyer interest and changing consumer perceptions. This study aims to determine and explain the effect of content creators and customer reviews on consumer buying interest in TikTok social media. Quantitative research method. Questionnaire data collection with a Likert scale. Data analysis with SmartPLS. The results show that content creators have an effect on buying interest and customer reviews have no effect on buying interest
PERANCANGAN SISTEM INFORMASI OBJEK WISATA DI KABUPATEN BENGKULU UTARA BERBASIS WEB
Get PDFA design ofweb-based information system oftourism objects in north Bengkulu regency is used as a tool in delivering information on tourism and cultural areas in north Bengkulu regency to people who want to know the tourism areas. It is one form of tourism promotion to attract tourists to visit north Bengkulu. This research is expected to be useful as a medium of information and promotion of tourismpotential in north Bengkulu, so that people will be more familiar with regional tourismplaces. The more tourists who visit, the income of the area and the surrounding community will increase. The method used in this research was the Rapid Application Development (RAD) method. This method includedthe requirements analysis, system design, implementation, testing and maintenance stages, followed by making applications using the PHP and HTML programming languages with MySQL and XAMPP databas
Analisa Rugi Daya untuk Meningkatkan Kinerja Sistem Listrik Rusun Griya Tipar Cakung
Get PDFAnalisis data menunjukkan bahwa panel utama mengalami rugi daya tertinggi, sedangkan panel distribusi dan koridor lantai memiliki rugi daya yang lebih rendah. Peningkatan resistansi dan arus di panel utama perlu mendapatkan perhatian khusus melalui pemeliharaan dan optimasi sistem. Panel distribusi menunjukkan efisiensi yang lebih baik, namun tetap perlu pemantauan untuk menghindari peningkatan resistansi. Sistem penerangan di koridor cukup efisien dan dapat dijadikan model untuk area lain
Simulasi Pengoperasian Over Current Relay Jaringan Distribusi 20KV Menggunakan Software Etap Di PT Medco Energy Grati
Get PDFPada sebuah sistem kelistrikan seringkali terjadi gangguan yang menyebabkan pemadaman aliran listrik bahkan kerusakan pada alat-alat kelistrikan. Gangguan ini bisa terjadi di bagian mana saja misalnya jaringan distribusi listrik. Gangguan ini bisa disebabkan oleh binatang, sambaran petir bahkan setting dari sistem proteksi yang salah. Kesalahan sebuah sistem proteksi biasanya disebabkan oleh adanya 2 jaringan yang berbeda karakteristik bebannya. Misalnya sebuah pembangkit yang mendistribusikan listrik ke jaringan PLN dan jaringan milik perushaan itu sendiri. Dalam hal ini bisa saja terjadi perbedaan nilai setting Overcurrent relay sebagai salah satu proteksi antara jaringan PLN dan milik perusahaan. Sehingga saat ada perubahan nilai beban menyebabkan sistem proteksi aktif dan mendeteksi kenaikan beban yang juga menaikkan nilai arus sebagai gangguan. Maka jaringan distribusi akan otomatis mati
Kajian Hukum Atas Tindak Pidana Pemalsuan Faktur Pajak Yang Telah Memperoleh Pengampunan Pajak
Get PDFSistem hukum Republik Indonesia dalam proses penegakan mengenai asas yang tidak boleh dilangggar atau dikesampingkan, yang artinya pada dasarnya setiap orang yang melanggar hukum pasti akan diberikan sanksi yang telah dibuat. Penyimpangan terhadap kaidah hukum dibagi menjadi dua yaitu, penyimpangan terhadap kaidah hukum atas dasar yang sah yang maksudnya berupa ‘Pengecualian’ artinya kaidah hukum yang dapat disimpangi karena terdapat pengaturan hukumnya. Tindak pidana di bidang perpajakan adalah pelanggaran terhadap aturan undang-undang perpajakan yang menimbulkan kerugian keuangan negara dan orang yang melakukan tindak pidana dapat dituntut secara pidana. Pelanggaran perpajakan yang paling banyak terjadi di Indonesia adalah kasus faktur pajak pertambahan nilai (PPN) yang tidak valid. Di Indonesia, masih banyak penghindar pajak yang menggunakan faktur pajak tidak berdasarkan nilai transaksi sebenarnya. Hal ini berpotensi menyebabkan hilangnya pendapatan negara, bahkan mungkin hingga trilliun rupiah. Ketentuan mengenai tindak pidana terhadap faktur pajak tidak sah di dasarkan pada Pasal 39A Undang-Undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Problem hukum yang perlu menjadi perhatian di masa datang adalah pengaturan dan penegakan hukum mengenai penyelesaian sengketa pajak yang berpotensi merugikan terhadap pendapatan negara dan tindak pidana di bidang perpajakan khusunya tentang tindak pidana faktur pajak yang tidak sa
The Role Of Environmental Law In Preventing Environmental Damage And Pollution (Case Study Of Mount Sirnalanggeng Mining In Karawang)
Get PDFThe environment cannot be separated from humans, which is a vital context that is closely related to human life. It can have positive impacts if it is well cared for, but can also have detrimental impacats if it is contaminated or polluted without adequate supervision. Mount Sirnalanggeng, which is located in Tegalwaru sub-district, Karawang district, has now changed its shape and biological system due to mining carried out by PT Atlasindo Utama. The spring has disappeared, the water channels in the Cipadagungan and Cicaban rivers dry up during the dry season, the West Tarum irrigation system has been affected, resulting in the water supply to DKI Jakarta decreasing by 4,500 liters every second.
The purpose of writing this research is to find out the role of environmental law in preventing environmental damage and pollution, specifically in the case study of Mount Sirnalanggeng Karawang mining. The method used in this research is the Normative-Empirical method with a statutory approach and case studies, data collection techniques namely interviews and literature studies. Based on the research results, the mining carried out by PT. Atlasindo Utama has complied with Law No. 32 of 2009 concerning Environmental Protection and Management, Law Number 3 of 2020 concerning Mineral and Coal Mining and Karawang Regency Regional Regulation No.14 concerning Environmental Protection and Management. The company also committed 3 (three) criminal acts, namely providing false reports, carrying out illegal mining, and not carrying out post-mining reclamation