UBM Journal (Universitas Bunda Mulia Jakarta)
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THE URGENCY OF TAX AVOIDANCE MODERATED BY THE UTILIZATION OF TAX HAVENS COUNTRY
Get PDFBackground: Tax avoidance can work because there is tax planning in advance from the taxpayer. This tax planning is legal because it utilizes loopholes that are not regulated in tax regulations. If tax planning meets business needs, the results can be said to be good.Objective: The purpose of this study is to examine how the use of tax avoidance as a moderating factor impacts thin capitalization, capital intensity, and corporate social responsibility.Research Methods: This is a quantitative study that applies hypothesis testing. This study involved 26 manufacturing companies listed on the IDX from 2017 to 2021. The purposive sampling method was used to collect data. The data was tested with multiple linear regression.Research Results: Thin capitalization and capital intensity have a significant positive effect on tax avoidance, while corporate social responsibility has no effect on tax avoidance. The use of tax havens country cannot moderate the influence between thin capitalization and corporate social responsibility on tax avoidance.Originality/Wideness of Research: Using data from 2017-2021, this study investigates the relationship between thin capitalization, capital intensity, and corporate social responsibility on tax avoidance with the use of tax havens as moderation.
THE RELATIONSHIP OF PROFITABILITY FACTORS TO PAST AND FUTURE STOCK RETURNS (EMPIRICAL STUDY OF CONVENTIONAL BANK COMPANIES INDEX IDX FINANCE PERIOD 2020-2023)
Get PDFBackground: This study seeks to explore the connection between profitability and stock returns, specifically investigating how past stock returns influence profitability and how profitability impacts future stock returns. The research focuses on banking companies listed in the IDX Finance index during the 2020-2023 period.Objective: This study aims to offer empirical evidence regarding the impact of past stock returns on profitability and the impact of profitability on future stock returns.Research Methods: This study utilizes a quantitative approach, focusing on a sample of 37 conventional banks that exists on the Indonesia Stock Exchange (IDX) Finance in 2020 – 2023. Data analysis was performed using the PLS-SEM method, with the assistance of SmartPLS 4.0 software.Research Results: The study findings revealed that past stock returns significantly enhance the net interest margin (NIM), which in turn positively influences the return on assets (ROA). Consequently, ROA plays a vital role in driving future stock returns upward.Research Originality/Novelty: This research provides fresh perspectives by examining the connection between profitability and stock returns, both historically and prospectively, within the context of Indonesia's banking sector. Additionally, it highlights the factors that impact stock returns and the profitability of banking institutions
FACTORS AFFECTING PROFITABILITY IN BANKING ENTERPRISES
Get PDFBackground: Banking companies were chosen as subjects for this study because banking companies experienced an increase in profits along with stronger profitability ratios, so banking companies were considered very prospective for investors.Objective: This study aims to determine the effect of company size, leverage, as well as public share ownership on profitability in banking companies listed on the Indonesia Stock Exchange in 2020 - 2022Research Method: The sampling technique in this study used a purposive sampling technique with a sample of 30 banking companies. This study used linear regression data analysis with the help of SPSS to test the hypothesis, with a descriptive type of research.Research Results: The results of this study show that company size has a positive influence on profitability, while leverage has a negative influence on profitability. On the other hand, public shareholding does not affect profitability.Originality/Novelty of Research: Analyzing the latest regulations regarding free float for companies on the IDX, especially in the banking subsector
Dynamics of gender-based violence in Scopus Indexed Publication 2014-2024: A bibliometric analysis
Get PDFOne negative effect of the proliferation of social media and other forms of online communication on women is the rise of gender-based violence in this space. This study seeks to trace the evolution of this field of study from 2014 to 2024 by looking at topics/issues, author/country collaboration, publication trends, and relevant sources. This research uses the Bibliometric analysis method sourced from the Scopus database. 101 articles were obtained through a filter process using the PRISMA model. The data was processed using Vosviewer and R Studio Biblioshiny software to analyze and visualize the data. The results showed that the development of publications each year occurred most in 2022, with 26 publications. The main topics in this study were obtained from the co-occurrence keyword analysis of as many as 9 clusters, with the 2 most clusters, namely Digital Gender Violence and Misogyny. The United States is the most productive country to publish. Overall, this research can be a valuable reference for researchers in determining the direction of future research.
TEACHERS' STRATEGIES FOR STUDENTS’ CONFIDENCE IN SPEAKING ENGLISH IN THE POST-PANDEMIC ERA
Get PDFSpeaking is one of the most important skills that students must have, but every studenthas a different capability to speak English. After COVID-19, there have been many changes;the learning system that was previously online has returned to being offline. This study aimsto find out the strategies the teacher used for students’ self-confidence in speaking English atjunior high school in Cirebon. It was carried out to gather data on the reasons why studentshave difficulty speaking in the post-pandemic era as well as the methods teachers use to teachspeaking to help students gain more confidence speaking English. Three methods ofgathering data were used in this study's qualitative research design, which is presented as acase study: observation, interview, and documentation. Three English teachers were thesubjects of this study. The information acquired from classroom observations wassupplemented with data from interviews. All of the data were analyzed using three majorphases of analysis: data reduction, data display, and conclusion drawing and verification. Theresults of this study revealed there are four strategies that used by teacher for studentsconfidence in speaking English after pandemic era, these strategies are Discussion, Role-play,Picture Describing, and Modelling. The researchers found problems experienced by studentsin learning English speaking after the pandemic, there are lack of vocabulary, lack ofawareness to learn, lack of practice, and gadget addiction. The researcher also found ways forteachers to overcome problems experienced by students, including giving motivation, givingappreciation, using interesting teaching strategies, taking an emotional approach to students,and the last is giving additional time.Keywords: Teachers Strategies, Speaking Skill, Students Confidence, Post-Pandemi
INVESTIGATING MALE AND FEMALE UNDERGRADUATE EFL STUDENTS’ ERRORS IN WRITING
Get PDFWriting in English can be difficult for language learners, including for Indonesian learners. That is why they still make a lot of errors in their writings. There are many studies that have explored errors in students’ writings. However, not many directly compares between male and female students. This study tries to fill the gap by exploring the types of errors made by the male and female students. In total, there are 20 students whose work is used as the data for this research. There are 10 male and 10 female students. The writer analyzes a paragraph they wrote on the topic of “Children should not be given smartphones.” The students are from the second semester from the English Department at Bunda Mulia University. The errors are grouped into grammatical and mechanical errors with more specific subcategories for each. The findings of the research shows that the most frequent error is related to tense and structure, while the least is related to subject-verb agreement. This is for both male and female students. The writer also found that between the male and female students, they made very similar errors. Based on the result, the writer suggests that the teacher pays more attention to the mechanical errors that are frequently made by the students because this kind of error is easier to improve compared to grammatical errors. Students can also use programs like Grammarly to help improve their writing
The Influence Of Parenting Mindfulness On Parenting Stress In Parent Unions Children With Down Syndrome(POTADS), Padang
No full textAbstractProblems and limitations in Down Syndrome children can causes parenting stress for parents in parenting. To minimize the impact of parenting stress, a strategy is needed to overcome it, one of that is mindfulness parenting. The purpose of this study is to determine the effect between mindfulness parenting and parenting stress in parents who have children whith Down Syndrome at Parents Unions with Down Syndrome (POTADS), Padang. This study used a quantitative research method with simple linear regression analysis technique. This study was conducted with 60 parents of children with Down Syndrome in Parents Unions with Down Syndrome (POTADS), Padang using total population sampling technique. Data was collected using the adaptation of the Mindfulness in Parenting Questionnaire (MIPQ) and Parenting Stress Scale (PSS). The result of this study showed that Mindfulness Parenting has a significant effect on Parenting Stress parents of children with Down Syndrome in Parents Unions with Down Syndrome (POTADS), Padang. It can be seen from the significance value which is .00 (p<.05). The R2 value was .205, which means that mindfulness parenting effect parenting stress parents of children with Down Syndrome in Parents Unions with Down Syndrome (POTADS), Padang by 20.5%.Keywords: Parenting stress, mindfulness parenting, parents of children with down syndrome in POTAD
GAMBARAN SOCIAL CONNECTEDNESS REMAJA DAN ADIKSI INTERNET
Get PDFTerdapat banyak manfaat yang diberikan internet kepada penggunanya termasuk remaja, seperti pada internet remaja akan dengan cepat mendapatkan informasi dan dapat mencari teman atau mengirimkan foto melalui media sosial. Namun remaja sebagai salah satu pengguna internet cenderung belum mampu untuk menyaring hal-hal baik atau buruk di internet. Pada masa remaja juga individu akan memiliki tingkat keingintahuan yang sangat tinggi, namun bagian otak yang mengontrol perilaku masih berkembang sehingga akan lebih rentan terkena dampak buruk dari internet seperti adiksi internet. Disisi lain adiksi internet membuat individu tidak dapat berhubungan dengan orang lain dan berdampak pada kurangnya partisipasi di kehidupan nyata dalam masyarakat sehingga berpengaruh pada rendahnya social connectedness individu. Oleh karena itu tujuan dari penelitian ini adalah untuk mengetahui bagaimana gambaran social connectedness remaja dan adiksi internet. Partisipan dalam penelitian ini terdiri dari 204 remaja dan 75 remaja untuk uji coba. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Adapun variabel adiksi internet pada penelitian ini diukur dengan menggunakan skala adiksi internet yang disusun oleh peneliti mengacu pada aspek yang dikemukakan oleh Kuss dan Griffiths (2015). Sedangkan variabel social connectedness digunakan skala social connectedness yang disusun oleh peneliti mengacu pada aspekyang dikemukakan oleh Lee dan Robbins (1995). Hasil penelitian menunjukkan bahwa remaja memiliki tingkat social connectedness yang rendah walaupun tingkat adiksi internet remaja juga rendah
Metode EOQ (Economic Order Quantity) Berbasis Sistem Digital guna Meningkatkan Efisiensi Manajemen Persediaan Bahan pada Departemen Food and Beverage Service
Get PDFPenelitian ini bertujuan untuk mengoptimalkan metode Economic Order Quantity (EOQ) melalui penerapan dan pendalaman sistem digital pada departemen Food and Beverage Service. Pada umumnya metode EOQ digunakan untuk menghitung jumlah optimal dari purchasing perusahaan dengan meminimalisir akumulasi biaya persediaan. Departemen Food and Beverage Service berperan penting dalam sebuah industri perhotelan terkait penyedia layanan makan dan minum. Departemen ini sering dihadapkan pada tantangan pengelolaan persediaan bahan minuman agar tidak berakibat pada out of stock dari perubahan permintaan pasar. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif menggunakan System Literatur Review (SLR) dari data sekunder pada Scopus mengidentifikasi faktor-faktor yang berkaitan dengan tren EOQ. Fokus dalam penelitian ini melibatkan analisis data historis persediaan, penerapan teknologi digital, dan skenario EOQ yang berbeda. Sistem digital akan melibatkan integrasi teknologi yang mencakup monitoring dan perhitungan secara real-time pada persediaan bahan, otomatisasi proses pemesanan, serta integrasi dengan supplier. Data yang akan dianalisis mencakup frekuensi pemesanan, lamanya waktu tunggu, biaya penyimpanan, serta biaya pemesanan. Hasil dari penelitian ini diharapkan dapat memberikan rekomendasi untuk mengoptimalkan metode EOQ melalui penerapan sistem digital, sehingga departemen Food and Beverage Service dapat memperoleh efisiensi dalam mengelola persediaan barang dan meminimalisir potensi kehilangan customer akibat out of stock. Implementasi dari optimalisasi ini diharapkan mampu mengurangi biaya persediaan, meningkatkan efisiensi operasional dan daya saing melalui manajemen persediaan yang lebih mumpuni, serta mengoptimalkan kualitas layanan terhadap customer. Dengan demikian, penelitian ini dapat memberikan kontribusi positif terhadap peningkatan kinerja serta menunjang faktor profitabilitas pada sektor penyedia layanan seperti departemen Food and Beverage Service, utamanya dalam industri perhotelan
Pengaruh Knowledge Self-Efficacy, Rewards terhadap Online Knowledge Sharing Behavior: dengan Dimoderasi oleh Organizational Innovation
Get PDFIn the era of digitalization that is growing continuously, sharing knowledge online is one of the keys to developing innovation. Companies must also compete in increasing competitiveness because competition is getting tougher, so companies need to find ways to make company activities more effective and efficient in increasing innovation. One way is to implement online knowledge sharing, this research provides important understanding in understanding the factors that influence online knowledge sharing behavior such as knowledge self-efficacy, extrinsic and intrinsic rewards. This study uses a minimum sample of 45 samples from PT XYZ employees, but all 50 employees are willing to fill out statements in the questionnaire provided, this research uses a quantitative approach with a comparative causal research method and data collection is carried out through a questionnaire with Likert scale measurements distributed via Google Form. Then the researcher also conducted data analysis techniques using 2 tests, namely the outer model test and also the inner model using SmartPls 3 software. The results of this study indicate that the extrinsic reward variable has a significant effect on online knowledge sharing behavior, which means that the company has succeeded in implementing extrinsic rewards for employees in the implementation of online knowledge sharing. However, the variables of knowledge self-efficacy, intrinsic reward do not have a significant effect, employees also do not have sufficient self-efficacy to carry out knowledge sharing and the level of self-efficacy of employees is also not high in general, and employees feel that intrinsic rewards are not enough to motivate them to do online knowledge sharing, intrinsic rewards given by superiors or coworkers are also still insufficient, and organizational innovation does not have a strong influence in moderating all existing variables