Media Publikasi Ilmiah UNIKA (Universitas Katolik) Santo Thomas Medan
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PENGARUH EFFECTIVE TAX RATE, TUNNELING INCENTIVE DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING STUDI PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PERIODE 2020-2024
Get PDFThis study aims to empirically determine and prove the effect of the effective tax rate, tunneling incentive, and exchange rate on transfer pricing decisions in manufacturing companies on the Indonesia Stock Exchange in 2020-2024. The population is all financial reports of manufacturing companies listed on the IDX in 2020-2024. The research sample was purposive sampling, namely 11 companies. The data collection technique used documentation techniques. The data analysis technique was multiple linear regression and hypothesis testing used the t-test and f-test with a significance level of 5%. The results of the study showed a partial test (t-test): (1) the effective tax rate has a positive and significant effect on transfer pricing, this is evidenced by the t-test where the effective tax rate has a coefficient value of 0.852 with a significance level of 0.010 <0.05, meaning that an increase in the effective tax rate guarantees the implementation of transfer pricing actions in companies on the Indonesia Stock Exchange. (2) tunneling incentive has a positive and insignificant effect on transfer pricing, this is proven by the coefficient value where the tunneling incentive has a value of 0.029 with a significance level of 0.820 > 0.05, meaning that the higher the tunneling incentive does not guarantee an increase in transfer pricing in companies on the Indonesia Stock Exchange. (3) exchange rate has a positive and insignificant effect on transfer pricing, this is proven by the coefficient value of 0.001 with a significance level of 0.130 > 0.05, meaning that an increase in the exchange rate does not guarantee the implementation of transfer pricing measures in companies on the Indonesia Stock Exchange
ANALISIS WORK LIFE BALANCE TERHADAP KINERJA KARYAWAN PADA GENERASI Z
Get PDFGeneration Z has unique characteristics, such as a preference for work flexibility and the importance of a work-life balance. Generation Z employees prioritize work with work flexibility and an environment that supports self-development. This study aims to analyze the factors that describe the condition of the work-life balance of Generation Z employees and find out the aspects that contribute the most to the work-life balance. This study aims to find out and analyze Work-Life Balance on employee performance in generation Z. The research method used in this study is a qualitative-descriptive method. This study analyzes and describes the state of Work-Life Balance on the performance of Generation Z employees. Some of the problems that employees often experience, especially in Generation Z, such as fatigue
PENGARUH MOTIVASI KERJA, REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA PT ADIRA MULTI FINANCE TBK.)
Get PDFThis study aims to analyze the influence of work motivation, rewards, and punishment on employee performance at PT Adira Multi Finance Tbk. The research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 100 employees at the head office and main branches of PT Adira Multi Finance Tbk. Multiple regression analysis was employed to examine the effects of independent variables (work motivation, rewards, and punishment) on the dependent variable (employee performance). The results show that work motivation has a positive and significant effect on employee performance, indicating that employees with higher motivation tend to perform better. Rewards also have a positive and significant impact, demonstrating that appropriate recognition aligned with performance achievements can enhance employee motivation and productivity. Meanwhile, the application of punishment does not show a significant effect on employee performance, suggesting that punishment is not an effective factor in improving performance at PT Adira Multi Finance Tbk. This study recommends that PT Adira Multi Finance Tbk focus more on providing adequate motivation and fair rewards to employees. Additionally, the company should reevaluate the use of punishment in managing employee performance and consider adopting more constructive approaches to enhance productivity
INTEGRASI HUMAN RESOURCE ANALYTICS DAN SISTEM PENDUKUNG KEPUTUSAN UNTUK MENINGKATKAN AKURASI PERENCANAAN DAN PENGEMBANGAN SDM DI ORGANISASI MODERN
Get PDFThis study aims to develop and examine an integrated model of Human Resource Analytics (HRA) and Decision Support Systems (DSS) to improve the accuracy of human resource (HR) planning and development in modern organizations. Using a quantitative approach with an explanatory research design involving 120 respondents, the study investigates the influence of HRA, DSS, and their integration on HR decision quality through multiple linear regression analysis. The findings indicate that all variables have a significant effect, yielding a determination value of 68.4%, while the integrated HRA–DSS model enhances decision accuracy by up to 78%, accelerates decision-making processes by 41%, and reduces managerial bias by 33%. In addition to generating predictive and prescriptive analytics, the system also provides automated recommendations related to training needs, job rotation, recruitment planning, and turnover risk analysis with high accuracy (MAPE 8.7%). These results confirm that the integration of HRA–DSS is an effective, stable, and applicable strategic framework for strengthening HR decision-making capabilities in the digital era, offering both conceptual and practical contributions to organizations optimizing digital transformation in human resource management
STRATEGI KEPUTUSAN MODAL KERJA UNTUK OPTIMALISASI PROFITABILITAS PERUSAHAAN
Get PDFWorking capital decisions play a critical role in a company's profitability, making them a crucial aspect of financial management. Effective working capital management not only ensures smooth company operations but also contributes to improving asset utilization efficiency and maximizing company value. This study reviews fifteen journals published in the past ten years to analyze optimal working capital decision strategies for improving company profitability. The study results indicate that efficient working capital management, including cash conversion cycle control, inventory turnover optimization, accounts receivable collection period management, and payables deferral strategies, have a significant impact on company profitability. A shorter cash conversion cycle allows companies to more quickly convert working capital investments into revenue, increasing liquidity and reducing the need for external financing. Optimizing inventory turnover is also a key factor, as well-managed inventory can reduce holding costs and the risk of obsolescence. Furthermore, strict management of accounts receivable collection periods can accelerate cash inflows, while appropriate payables repayment strategies can optimize trade credit utilization and reduce finance costs. Furthermore, a well-structured working capital decision strategy helps minimize liquidity risk and improve operational efficiency. Companies that maintain an optimal balance between working capital and short-term liabilities tend to have higher profitability than companies experiencing either insufficient or excess working capital. This is because insufficient working capital can lead to delays in meeting operational obligations, while excessive working capital can reduce asset utilization efficiency and lower returns on investment. This study emphasizes the importance of balance in working capital management to ensure sustainable business growth and long-term financial stability
Perbandingan Kinerja Algoritma Apriori dan Fp-Growth dalam Analisis Pola Pembelian Produk pada Timmy Store
Get PDFPemanfaatan teknik data mining dalam industri ritel digital semakin dibutuhkan untuk memahami pola perilaku konsumen. Salah satu pendekatan yang banyak digunakan adalah Market Basket Analysis (MBA), yang bertujuan mengenali keterkaitan antarproduk dalam transaksi. Penelitian ini membandingkan kinerja dua algoritma MBA, yaitu Apriori dan FP-Growth, dalam menganalisis pola pembelian produk di Timmy Store menggunakan data transaksi periode Desember 2024-Maret 2025. Setelah dilakukan proses pembersihan, diperoleh 2.274 transaksi valid yang kemudian dibentuk menjadi 220 keranjang pembelian berdasarkan identitas pelanggan. Hasil penelitian menunjukkan bahwa algoritma Apriori mampu menghasilkan 15 frequent 1-itemset dan 4 frequent 2-itemset, serta tiga aturan asosiasi yang memenuhi batas minimum support 5% dan confidence 50%. Aturan paling kuat ditemukan pada keterkaitan Ancient Megalodon Fisch Phantom Megalodon dengan support 0,159, confidence 62,5%, dan lift 1,88. Sementara itu, algoritma FP-Growth menghasilkan pola yang sama, tetapi dengan waktu proses yang lebih cepat akibat tidak dilakukannya pembangkitan kandidat seperti pada Apriori. Secara keseluruhan, FP-Growth lebih unggul dalam aspek efisiensi komputasi, sedangkan Apriori tetap relevan karena memberikan transparansi perhitungan yang lebih mudah ditelusuri
PROPORSI ELEMEN GEOMETRI PADA RUMAH TONGKONAN 7 KOLOM DI DESA KE’TE’ KESU’, KABUPATEN TORAJA UTARA
Get PDFPenelitian ini bertujuan untuk mengidentifikasi pola proporsi antar elemen-elemen geometri yang terdapat pada rumah adat Tongkonan 7 kolom di Desa Ke’te’ Kesu’, baik dilihat dari tampak depan, tampak samping, maupun potongan bagian dalam bangunan. Rumah Tongkonan dipilih karena memiliki struktur geometris yang khas dan merupakan simbol identitas masyarakat Toraja. Penelitian ini menggunakan metode deskriptif kualitatif untuk mendeskripsikan serta menganalisis hasil observasi lapangan, yang kemudian diolah untuk menemukan hubungan proporsional antar elemen-elemen tersebut. Hasil penelitian menunjukkan bahwa rumah Tongkonan 7 kolom di Desa Ke’te’ Kesu’ memiliki pola proporsi yang bervariasi, ada yang repetitif namun juga ada yang tidak beraturan pada beberapa elemen arsitekturalnya. Kajian ini diharapkan dapat memperkaya khazanah arsitektur tradisional Indonesia serta menjadi acuan awal bagi penelitian lanjutan mengenai proporsi rumah tradisional maupun studi geometri arsitektur sejenis
SINODALITAS MENUJU GEREJA PARTISIPATIF
Get PDFThe existence of the Church as a communio (a fellowship of believers) is not the result of human creation but arises from the divine will. Christ Himself established the essential elements of the Church’s Teaching, Liturgy, and Constitution, which shape its very being. This founding is inseparable from the fulfillment of the divine will to save humanity. Beginning with the event of the Incarnation, God formed a Christian community that listens to, lives out, and proclaims His Word. This community was established to communicate the faith to the world through its missionary calling. The communication of faith (proclamation) carried out by the Church can be rightly fulfilled only when it remains centered on Christ in communion with the Father and the Holy Spirit. From Christ, the Church receives authoritative powers: the power to teach, the power to govern, and the power to sanctify. With the authority it receives from Christ, the Church journeys together in a spirit of participation to make present the Kingdom of God in the world (mission)
Formulasi Snack Bar Pisang dengan Substitusi Tepung Ikan Teri untuk Peningkatan Nilai Gizi
Get PDFSnack bars are food products commonly made from cereals, nuts, or dried fruits. This study aimed to develop a snack bar based on local food ingredients, namely anchovy flour and bananas. Anchovies were selected as they are a rich source of animal protein, vitamins, and minerals, and can be consumed entirely, including the bones. Meanwhile, bananas were chosen due to their high carbohydrate and fiber content, as well as their function as a natural binder that improves the texture and flavor of the product. The study was conducted at SIG Laboratory using three formulations of anchovy flour addition: K1 (15%), K2 (25%), and K3 (35%). Proximate analysis showed that increasing the concentration of anchovy flour consistently raised the moisture, ash, fat, and protein contents of the product. The test results indicated moisture content of 12.22–18.30%, ash 1.20–2.58%, fat 14.32–24.71%, protein 11.54–12.81%, and carbohydrates 46.23–52.85%. The highest values were found in treatment K3 (35%). These findings indicate that anchovy flour contributes positively to the nutritional profile of the snack bar. Therefore, this product has potential as a nutritious, healthy snack alternative that utilizes local food ingredients
PENGARUH BEBAN KERJA, ETOS KERJA DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA PT PERKEBUNAN NUSANTARA IV REGIONAL II MEDAN
Get PDFThis research aims to identify and analyze the influence of workload, work ethic, and leadership on employee performance at PT. Perkebunan Nusantara IV Regional II Medan. This research employs a quantitative method using a saturated sampling/census technique through questionnaires distributed to all 47 employees of PT. Perkebunan Nusantara IV Regional II Medan in the Technical and Processing Division. The analytical techniques used in this research include validity and reliability tests, multiple linear regression analysis, and hypothesis testing. Data processing was carried out using SPSS Version 25 for Windows. The results of this research formulate the multiple linear regression equation as follows: Y = 11.416 – 0.360(X1) + 0.655(X2) + 0.526(X3) + ei. The findings indicate that workload (X1) has a negative and significant partial effect on employee performance, while work ethic (X2) and leadership (X3) have a positive and significant partial effect on employee performance. The F-test results show that workload, work ethic, and leadership simultaneously have a positive and significant influence on employee performance. The coefficient of determination (R²) shows that workload, work ethic, and leadership collectively explain 74.1% of the variance in employee performance, while the remaining 25.9% is influenced by other factors not examined in this research, such as teamwork, employee commitment, and compensatio