eJournal Unika Atma Jaya (Universitas Katolik Indonesia)
Not a member yet
3096 research outputs found
Sort by
ANALYSIS OF FIRM-LEVEL CHARACTERISTICS ON CAPITAL STRUCTURE DURING THE COVID-19 PANDEMIC IN NON-FINANCIAL COMPANIES LISTED ON THE IDX
No full textThis study examines firm-level characteristics in the capital structure during the covid-19 pandemic, utilizing a sample comprising 364 Indonesian companies over a span of 4 years (with a total of 1,456 observations). The research data underwent processing using the fixed effect method through the utilization of Eviews version 12 software. We discovered three new findings. Firstly, firm-level characteristics significantly influence on the capital structure during the covid-19 pandemic, especially of profitability, non-debt tax shields, and earnings volatility. Secondly, this research are consistent with both the trade-off theory and the pecking order theor
PENGARUH AUDIT TENURE, PERGANTIAN MANAJEMEN, DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING
No full textThis study aims to obtain empirical evidence of the effect of audit tenure, management turnover, and financial distress on switching auditors. The research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The research method uses quantitative shortages with sampling using puposive sampling. The switching auditor in this study used a dummy variable proxy. The data analysis technique used is logistic regression analysis. The results of this study show that financial distress affects switching auditors, while tenure audits and management changes do not affect switching auditors
TAX AGRESSIVENESS WITH CORPORATE GOVERNANCE AS A MODERATING: PROFITABILITY, POLITICAL CONNECTION AND FIRM SIZE
No full textThis study aims to examine and determine the effect of the variables Profitability, Political Connection and Company Size on Tax Aggressiveness with Corporate Governance as a moderating. This research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesian Stock Exchange (IDX) with a research period of 2018-2022. The research sample consisted of 95 samples. The data analysis method used in this study is multiple linear regression analysis and Moderated Regression Analysis (MRA).The results of this study indicate that Profitability has a significant and negative effect on Tax Aggressiveness. Meanwhile, political connection and company size have a significant positive effect on tax aggressiveness. Meanwhile, for the interaction test, it was found that Corporate Governance by proxy of Independent Commissioners was not able to moderate the effect of Profitability and Political Connection on Tax Aggressiveness. However, the Independent Commissioner is able to moderate the influence of Company Size on Tax Aggressiveness
PERSPECTIVE ON THE EFFECT OF VENTURE CAPITAL MODERATION ON BOARD CHARACTERISTICS AND IPO UNDERPRICING
No full textCorporate governance is closely related to the Board's ability to control IPO Underpricing. The presence of venture capitalists can also affect the Board's ability to control IPO Underpricing. This research aims to examine the influence of Board Independence and Board Size on IPO Underpricing which is moderated by Venture Capital. The sample of this research is companies that have conducted an IPO in 2020-2022 and provides information regarding the total number of boards and the number of independent boards. The number of samples in this research was 157 companies. The data analysis technique for this research uses Moderating Regression Analysis (MRA). The results of this research prove that the presence of venture capital investors can strengthen the influence of Board Independence and Board Size on IPO Underpricing. The presence of venture capital investors can help the Board in reducing information asymmetry and IPO underpricing
ANALYSIS OF TAX MANAGEMENT STRATEGIES AT UNIVERSITAS TERBUKA
No full textAPBN revenues originating from taxation always increase from year to year. This is the main source of state revenue. Tax revenue can be relied on to increase domestic revenue to support sustainable and independent tax policies. The concept of taxation is a system used by the government to raise funds through mandatory payments from individuals, businesses or other entities known as taxes. Taxes are an important source of government revenue for funding various public programs and services, such as education, health, infrastructure, and national defense. and cannot be measured numerically. In this study, qualitative data was taken from interviewing informants where we conducted the interview process via the Zoom platform. This shows that UT has implemented the tax system well so far, with evidence of awards received and good financial management
GAMBARAN GRIT PADA MAHASISWA PENDIDIKAN PROFESI DOKTER PERGURUAN TINGGI NEGERI (PTN) DAN PERGURUAN TINGGI SWASTA DI INDONESIA
Get PDFMedical professional students have responsibilities, such as facing unpredictable real situations, large numbers of patients, uncooperative patients, and difficulties with the diseases they treat. The number of responsibilities can cause emotional exhaustion, stress, and burnout for medical students. To overcome this, medical students need a “Grit”. Grit is the desire of oneself to achieve long-term goals accompanied by high perseverance and consistency of interest in these goals. This study uses a quantitative approach with a descriptive research design. The population of this study were medical professional education students in Indonesia. This study used a non-probability sampling technique with convenience sampling. The sample size used was 120 participants. The results of this study are professional medical education students have a high grit score (91.67%). Based on the dimensions of consistency of interest and perseverance of effort, the majority of medical professional students have high scores on both dimensions. In this study, the most selected internal factor was "Purpose" (27.2%), while the external factor was "Parenting" (36.67%). A recommendation for future research to conduct mixed method research to examine the topic of grit and its factors more elaborately in order to determine its influence on individuals
Students Empowerment through the Cultivation of Family Medicinal Plants: Cultivation of Family Medicinal Plants
No full textMedicinal plants are used by millions of people around the world. The medicinal plants chosen are usually plants that are interchangeable for first aid. The existence of medicinal plants is very important, especially for families who do not have easy access to medical services such as clinics, health centers or hospitals. The aim of this research is to increase the knowledge and health of school residents by drawing air from healthy Family Medicinal Plants or well known as TOGA and as first aid in case of minor health problems. Empowerment activities were carried out at SMK BAZNAZ, South Sulawesi on March 4-7 2022 using the Asset Based Community Developments (ABCD) method. Based on the results of the questionnaire, it was concluded that TOGA implementation counseling had an increase in knowledge in class 10 students at SMK BAZNAS and the results of interviews with informants stated that they wanted to hide TOGA in the surrounding environment considering the many benefits of family medicinal plants. It is suggested to the school to continue running the TOGA cultivation program at school. Apart from that, the school also provides special land for cultivating TOGA because the school in question also has a pharmacy major. Hopefully in the future this TOGA can be useful for pharmacy majors.Tumbuhan obat digunakan oleh jutaan orang di seluruh dunia. Tanaman obat yang dipilih biasanya tanaman yang dapat dipergunakan untuk pertolongan pertama. Keberadaan tanaman obat sangat penting, terutama bagi keluarga yang tidak memiliki akses mudah kepelayanan medis seperti klinik, puskesmas ataupun rumah sakit. Tujuan dari meningkatkan pengetahuan serta kesehatan warga sekolah dengan menghirup udara dari TOGA yang sehat serta sebagai pertolongan pertama jika terjadi masalah kesehatan ringan. Kegiatan pemberdayaan dilakukan di SMK BAZNAZ pada tanggal 4-7 Maret 2022 dengan menggunakan metode Asset Based Community Developments (ABCD). Berdasarkan hasil kuesioner, diperoleh kesimpulan bahwa implementasi penyuluhan TOGA memiliki peningkatan pengetahuan pada siswa siswi keperawatan kelas 10 SMK BAZNAS SULSEL dan hasil wawancara para narasumber menyatakan ingin melakukan penanaman TOGA di lingkungan sekitar mengingat banyaknya manfaat dari tanaman obat keluarga. Disarankan kepada pihak sekolah untuk tetap menjalankan program budidaya TOGA di sekolah. Selain itu, pihak sekolah juga menyediakan lahan khusus untuk membudidayakan TOGA karena berhubung sekolah yang dituju juga mempunyai jurusan farmasi. Mungkin kedepannya TOGA ini dapat di manfaatkan oleh jurusan farmasi
Pemberdayaan Pemuda Milenial Komunitas Parengu Wunga Melalui Produksi “METETES” Untuk Meningkatkan Produksi Usaha Ayam Buras: Pemberdayaan Pemuda Milenial Komunitas Parengu Wunga Melalui Produksi “METETES” Untuk Meningkatkan Produksi Usaha Ayam Buras
No full textCommunity service aims to empowerment the millennial youth of the Parengu Wunga Community through the production of “METETES” to increase the production of free-range chicken businesses. This community aid activity was carried out in Wunga Village, Haharu District, East Sumba Regency. Community service used instruction, press conference, dialogue, simulation, and practice. The stages of community service are identification of households that use solar cells and free-range chicken businesses, Metetes prototype design, Metetes feasibility testing, assistance with service activities, and evaluation and monitoring. The outputs of this service are Metetes products, publications in online mass media, and IPR for Metetes products. Based on the results of activity feedback conducted on respondents, 70% of service participants were very satisfied regarding the suitability of the material, suitability of needs, quality of material, material delivery, systematics and flow of material, level of participation, closeness to participants, and quality of Metetes products. In addition, service participants have increased skills in the free-range chicken business and the use of Metetes.Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya tetas telur melalui pemanfaatan mesin tetas tenaga surya pada kelompok milenial Komunitas Parengu Wunga untuk meningkatkan produksi ayam buras. Kelompok milenial Komunitas Parengu Wunga (KO MANUNGGA) memiliki aktivitas usaha ternak ayam buras atau ayam kampung di Desa Wunga Kecamatan Haharu Kabupaten Sumba Timur. Namun usaha ayam buras mengalami keterbatasan peminat, karena pemasaran cenderung musiman akibat daya tetas telur yang dihasilkan induk ayam rendah. Berdasarkan penelusuran dilapangan, hingga kini belum ada input teknologi maupun penyuluhan terkait pemanfaatan mesin tetas tenaga surya “Metetes” sebagai alternatif untuk meningkatkan populasi guna mendukung produksi ayam buras. Pengabdian kepada masyarakat menggunakan metode ceramah, tanya jawab, diskusi, simulasi, dan praktik. Tahapan pengabdian adalah identifikasi rumah tangga yang menggunakan solar cell dan usaha ayam buras, desain prototipe Metetes, uji kelayakan Metetes, pendampingan kegiatan pengabdian, dan evaluasi dan monitoring. Luaran pengabdian ini berupa produk Metetes, publikasi di media massa online, dan HKI produk Metetes. Berdasarkan hasil umpan balik kegiatan yang dilakukan pada responden bahwa 70% peserta pengabdian merasa sangat puas terkait kesesuaian materi, kesesuaian kebutuhan, kualitas materi, penyampaian materi, sistematika dan alur materi, tingkat parstisipatif, kedekatan dengan peserta, dan kualitas produk Metetes. Selain itu, peserta pengabdian memiliki peningkatan ketrampilan dalam usaha ayam buras dan pemanfaatan Metetes
MENGULIK PERAN JOB INSECURUTY YANG MEMPENGARUHI EMOTIONAL EXHAUSTIONAL PADA GEN Z DI DUNIA KERJA YANG DIMEDIASI OLEH DETERMINAN ROLE AMBIGUITY
Get PDFEmotional exhaustion is individual fatigue related to personal feelings and depletion of emotional resources, which refers to excessive emotional feelings due to contact with other people or work. Emotional exhaustion can be influenced by factors including job insecurity and role ambiguity. This research aims to determine the influence of job insecurity through role ambiguity which consists of unclear rules, vague responsibilities, vague expectations on emotional exhaustion at work. The sample in this research was Gen Z who worked part time, full time or freelance, amounting to 200 respondents. The data collection technique uses a list of questions such as a questionnaire and the data analysis technique uses Partial Least Square (SmartPls) to test the ten hypotheses proposed in this research. The research results show that job insecurity directly and indirectly through the determinants of role ambiguity has a positive and significant influence on emotional exhaustion.ABSTRACT
Emotional exhaustion is individual fatigue related to personal feelings and depletion of emotional resources, which refers to excessive emotional feelings due to contact with other people or work. Emotional exhaustion can be influenced by factors including job insecurity and role ambiguity. This research aims to determine the influence of job insecurity through role ambiguity which consists of unclear rules, vague responsibilities, vague expectations on emotional exhaustion at work. The sample in this research was Gen Z who worked part time, full time or freelance, amounting to 200 respondents. The data collection technique uses a list of questions such as a questionnaire and the data analysis technique uses Partial Least Square (SmartPls) to test the ten hypotheses proposed in this research. The research results show that job security directly and indirectly through the determinants of role ambiguity has a positive and significant influence on emotional exhaustion
Comparison of Actual Results and PVSyst Simulation in the Design of Off-Grid Solar Power Generation System (PLTS) in Karuni Village, Southwest Sumba
Get PDFThis research aims to compare the actual production with the simulations using the PVSyst software for the Off-Grid Solar Power Plant (PLTS) in Karuni Village, Southwest Sumba. The Off-Grid PLTS in Karuni Village is a vital solution for improving remote areas' electricity access. Actual energy production data from the PLTS were obtained from monitoring systems, while simulation results were obtained through PVSyst. The analysis results indicate a difference of approximately 10% between the actual and simulated results. It observed that it is influenced by variability in local weather conditions, maintenance, system management levels, and limitations of the simulation model. The implications of this research emphasize the importance of using accurate data in simulations, improving PLTS system maintenance, and developing more sophisticated simulation models. Recommendations for further research include further analysis of factors influencing the differences in results. This study provides valuable insights into the planning and management of Off-Grid PLTS. It offers perspectives on enhancing the accuracy of future PLTS system planning and management.Penelitian ini bertujuan untuk membandingkan hasil aktual dan simulasi menggunakan perangkat lunak PVSyst pada Pembangkit Listrik Tenaga Surya (PLTS) Offgrid di Desa Karuni, Sumba. PLTS Offgrid di Desa Karuni merupakan solusi vital untuk meningkatkan akses listrik di daerah terpencil. Data produksi energi aktual PLTS diperoleh dari sistem monitoring, sementara hasil simulasi diperoleh melalui PVSyst. Hasil analisis menunjukkan perbedaan sekitar 10% antara hasil aktual dan simulasi, dipengaruhi oleh variabilitas kondisi cuaca lokal, tingkat pemeliharaan dan pengelolaan sistem, serta keterbatasan model simulasi. Implikasi dari penelitian ini menekankan pentingnya menggunakan data yang akurat dalam simulasi, meningkatkan pemeliharaan sistem PLTS, dan pengembangan model simulasi yang lebih canggih. Rekomendasi untuk penelitian selanjutnya adalah analisis lebih lanjut tentang faktor-faktor yang mempengaruhi perbedaan hasil. Penelitian ini memberikan wawasan penting dalam perencanaan dan pengelolaan PLTS Offgrid serta memberikan pandangan tentang upaya untuk meningkatkan keakuratan perencanaan dan pengelolaan sistem PLTS di masa mendatang