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Kapital, Krisis, Dan Koneksi: Faktor Penentu Tax Avoidance Pada Industri Manufaktur Di Indonesia
Get PDFPenelitian ini bertujuan untuk menguji pengaruh financial distress, capital intensity, dan koneksi politik terhadap praktik tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausalitas. Sampel terdiri dari 87 perusahaan yang dipilih melalui metode purposive sampling dengan kriteria tertentu. Data diperoleh melalui studi dokumentasi laporan tahunan perusahaan dan diolah menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa financial distress tidak berpengaruh signifikan terhadap tax avoidance, sedangkan capital intensity dan koneksi politik berpengaruh signifikan positif terhadap tax avoidance. Temuan ini menegaskan bahwa perusahaan dengan struktur aset tetap tinggi cenderung melakukan penghindaran pajak melalui pemanfaatan depresiasi, serta koneksi politik dapat dimanfaatkan perusahaan untuk mengurangi beban pajak melalui perlindungan informal dan akses terhadap informasi kebijakan fiskal. Penelitian ini memberikan kontribusi teoritis dalam memperluas perspektif akuntansi menuju pendekatan interdisipliner yang melibatkan aspek politik, serta kontribusi praktis bagi regulator untuk merancang kebijakan pajak berbasis risiko.Penelitian ini bertujuan untuk menguji pengaruh financial distress, capital intensity, dan koneksi politik terhadap praktik tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausalitas. Sampel terdiri dari 87 perusahaan yang dipilih melalui metode purposive sampling dengan kriteria tertentu. Data diperoleh melalui studi dokumentasi laporan tahunan perusahaan dan diolah menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa financial distress tidak berpengaruh signifikan terhadap tax avoidance, sedangkan capital intensity dan koneksi politik berpengaruh signifikan positif terhadap tax avoidance. Temuan ini menegaskan bahwa perusahaan dengan struktur aset tetap tinggi cenderung melakukan penghindaran pajak melalui pemanfaatan depresiasi, serta koneksi politik dapat dimanfaatkan perusahaan untuk mengurangi beban pajak melalui perlindungan informal dan akses terhadap informasi kebijakan fiskal. Penelitian ini memberikan kontribusi teoritis dalam memperluas perspektif akuntansi menuju pendekatan interdisipliner yang melibatkan aspek politik, serta kontribusi praktis bagi regulator untuk merancang kebijakan pajak berbasis risiko
Building Local Products "Bubbor Paddas" Instant Packaging Typical of Sambas into a Globally Competitive Product
Get PDFThis community service activity aims to develop Bubbor Paddas, a Sambas culinary specialty, into an instant competitive product in national and international markets. The development process employed the Project-Based Learning (PBL) method, involving students and industry partners in all stages of production, including vegetable drying, seasoning preparation, packaging, and marketing. Food technology innovations, particularly in drying and packaging techniques, were applied to maintain the original flavor and texture of Bubbor Paddas. The results indicated a 30% increase in production efficiency and enhanced product packaging quality, making it more durable and visually appealing. Additionally, digital marketing strategies were implemented, leading to a 40% increase in product orders within three months of launch. This initiative not only improved the quality and competitiveness of local products but also positively impacted community empowerment and the preservation of Sambas culinary heritage. The findings highlight the importance of integrating modern technology and marketing strategies in developing innovative and sustainable traditional culinary products
Sekuritisasi Pacific Solution: Studi Kasus Implementasi Kebijakan Penahanan Luar Negeri Australia di Nauru
Get PDFAustralia has restored offshore detention to Nauru through the Pacific Solution despite continuing criticism globally and violations of human rights. Its continuation raises the question of how this highly debatable policy can still exist. Securitization theory is used in this study to show how asylum seekers are considered threats, resulting in strong state measures to maintain their safety. The study seeks to investigate how the Australian government and media support offshore detention, and to examine the tactics used by humanitarian organizations to challenge this approach. A qualitative case study approach is used in the study, which involves critical discourse analysis to look at political statements, media reports, and advocacy materials from 2024. An examination of the situation shows that both political figures and media used alarming and negative language to describe asylum seekers. These narratives changed public opinion and helped people think offshore detention was necessary for security. Critically, discussions advocating legal and moral points of view remained largely confined to a small audience. The conclusion is that this policy works only by being discussed as a security threat rather than its effects on the crisis
The Security Dilemma: Managing Asylum Seeker and Refugee Policies in Response to Social Threats in Jakarta
Get PDFThe issue of asylum seekers and refugees is a global challenge that has a direct impact on recipient countries, including Indonesia. In DKI Jakarta, the presence of refugees has given rise to social polemics, such as public rejection of illegal refugee tents, which reflects the social impact and pressure on local infrastructure. This study aims to analyze the security dilemma in the management of asylum and refugee immigrant policies based on Presidential Regulation No. 125 of 2016, with a focus on the human security approach that includes positive (inclusive) and negative (exclusive) dimensions. Through qualitative methods with an instrumental case study approach, this study found that the state\u27s position is not biased between the two sides of human security, namely: Inclusive human security, which is oriented towards refugee protection and Exclusive human security, which places citizens as the main priority. Existing policies have not been able to guarantee the protection of basic refugee rights while maintaining social stability. This study recommends a more holistic and collaborative policy approach and full commitment from the government, by looking at the socio-economic integration model of other countries such as Colombia. The implementation of structured, inclusive, and sustainable handling of asylum immigrants and refugees can not only improve protection for refugees, but also support social harmony and national stability, strengthening Indonesia\u27s position in the international arena
Exploring Audit Delay In Indonesian Energy Sector Companies: Assessing The Relevance Of Public Accounting Firm Size
Get PDFThis study aims to determine the effect of Operational Complexity, Company Size, Audit Tenure, Cap Size, Company Age, Profitability, and Leverage on Audit Delay. This quantitative study uses a population of energy sector companies listed on the IDX in 2019-2022. The data collected is secondary data. The samples in this study used a purposive sampling method, and 52 companies that met the criteria were obtained. This research uses a multiple linear regression method using SPSS software. This research indicates that Public Accounting Firm Size has a significant negative effect on Audit Delay. In contrast, Operational Complexity, Audit Tenure, and Company Size do not affect Audit DelayPenelitian ini bertujuan untuk mengetahui pengaruh Complexity of Operation, Company Size, Audit Tenure, Ukuran Kantor Akuntan Publik (KAP), Company Age, Profitability dan Leverage terhadap Audit Delay pada perusahaan sektor energi di Indonesia. Penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini yaitu perusahaan sektor energi yang terdaftar di Bursa efek Indonesi (BEI) pada tahun 2019 - 2022. Data yang dikumpulkan merupakan data sekunder. Teknik Sampling yang digunakan pada penelitian ini merupakan teknik purposive sampling. Berdasarkan pada teknik sampling tersebut dapat diperoleh sample sebanyak 52 perusahaan yang sesuai dengan kriteria. Penelitian ini menggunakan metode regresi linier berganda menggunakan software SPSS. Hasil penelitian ini menunjukkan bahwa Public Accounting Firm Size berpengaruh negatif signifikan terhadap Audit Delay. Lebih lanjut penelitian ini menemukan bahwa Complexity of Operation, Audit Tenure dan Company Size tidak berpengaruh terhadap Audit Delay
SDG\u27S IN FAMILY LAW: THE EFFECT OF GENDER INEQUALITY ON THE QUALITY OF CHILDREN\u27S EDUCATION IN THE FAMILY
No full textMen and women based on the influence of social culture of society (social construction) by not looking at biological types in equality. Gender differences, which in turn give birth to gender roles, are actually not a crucial problem, as long as they do not cause gender inequalities. However, the reality in society shows that gender differences have created various forms of inequality or injustice, both for men and especially for women. Equal and fair gender relations between parents related to child care and education in the family affect the quality of children\u27s education. So far, the role of women (mothers) in assisting children\u27s education is more than men. School selection and other education are often delegated to women. Family law can also influence the educational priorities of girls and boys. Some cultural norms may direct boys to get a better education than girls, which ultimately impacts on their future employment opportunities and quality of life. In addition, family law also plays a role in determining employment opportunities for women. In Indonesia, there are significant differences in employment opportunities between men and women. Traditional norms and practices still restrict women from engaging in formal employment, especially after marriage or having children. This is closely related to family law provisions that assign women traditional roles as mothers and housekeepers. This research is an empirical-normative legal research. The results of this research state that: First, that in a society with a patrilineal kinship system in a neighborhood in Medan there is still a low level of understanding and implementation of gender equality. Second, the gender inequality that still occurs especially in patrilineal societies affects the quality of education that is unequal between genders and worsens the quality of education and labor in Indonesia. In Indonesia, there are significant differences in employment opportunities between men and women. Traditional norms and practices still restrict women from engaging in formal employment, especially after marriage or having children. This is closely related to family law provisions that assign women traditional roles as mothers and housekeepers.
IMPLEMENTATION OF EXTREME PROGRAMMING (XP) METHOD ON GUIDANCE AND COUNSELING SERVICE DATA MANAGEMENT SYSTEM IN MADRASAH ALIYAH
No full textLayanan bimbingan dan konseling merupakan layanan wajib bagi peserta didik di setiap satuan pendidikan di Indonesia, termasuk satuan pendidikan di lingkungan Kementerian Agama yaitu Madrasah Aliyah. Khususnya di Kota Palangka Raya Provinsi Kalimantan Tengah, mekanisme pengelolaan data layanan bimbingan dan konseling memiliki beberapa permasalahan yang muncul, diantaranya adalah kurangnya keakuratan data layanan bimbingan dan konseling oleh Guru Bimbingan Konseling dan peserta didik yang sering diberikan layanan, belum adanya rekapitulasi jenis layanan apa saja yang sering dilakukan, identifikasi masalah apa saja yang sering ditemui, dan tidak terdokumentasikannya hasil tindak lanjut secara jelas. Dari hal tersebut, maka perlu dikembangkan sebuah sistem informasi dengan tujuan agar guru bimbingan konseling di Madrasah Aliyah se-Kota Palangka Raya mampu mengelola dan mendapatkan gambaran data yang lengkap mengenai layanan bimbingan dan konseling di sekolah masing-masing. Sistem informasi ini dikembangkan dengan menggunakan pendekatan pengembangan perangkat lunak agile dengan metode extreme programming (XP). Pengujian sistem yang digunakan adalah acceptance testing dan hasil pengujian menunjukkan sistem sangat layak untuk digunakanGuidance and counseling services are mandatory services for students in every educational unit in Indonesia, including educational units in the Ministry of Religion, namely Madrasah Aliyah. Especially in Palangka Raya City, Central Kalimantan Province, the mechanism for managing guidance and counseling service data has several problems that arise, including the lack of accuracy of data on guidance and counseling services by the Counseling Guidance Teacher and students who are often provided with services, the absence of a recapitulation of what types of services are often carried out, identification of what problems are often encountered, and not clearly documented follow-up results. From this, it is necessary to develop an information system with the aim that counseling guidance teachers at Madrasah Aliyah in Palangka Raya City are able to manage and get a complete picture of data about guidance and counseling services in their respective schools. This information system was developed using an agile software development approach using the extreme programming (XP) method. System testing is used acceptance testing and the test results show the system is very feasible to us
PERSEDIAAN BARANG DI PERCETAKAN PT. HONGKONG RAYA PRIMA
Get PDF“Inventory of Goods in Printing at PT. WEB Based Hongkong Raya Prima (Case Study: PT. Hongkong Raya Prima)â€.
The increasingly rapid progress of information technology and the potential for its widespread use opens up opportunities for accessing, managing and utilizing large volumes of information quickly and accurately. Designing an Inventory Information System is useful for helping companies manage merchandise inventory, this is very important for trading companies and manufacturing companies. Inventory is needed to create sales to generate profits. Inventory is a current asset that has quite a high risk in the company\u27s activities if it is not paid proper attention, the process of inventorying goods at PT. Hongkong Raya Prima can be said to still be less efficient and effective because everything is still done manually, starting from the process of recording goods data, the process of incoming goods data and outgoing goods data, and the process of reporting goods data. This access does not yet have a good inventory information system, also for ordering data to Suppliers there is no minimum stock data specified so that orders can be made to Suppliers. This results in stock sometimes running out of stock before ordering from Suppliers, and causing delays in goods if there is a purchase from a customer. Therefore, the program application is an alternative solution to problems faced by companies or agencies, especially PT. Hongkong Raya Prima in this case, specially making inventory reports. With this programming application, filling in and storing data will be easier and safer
Perbandingan Algoritma Regresi Linear Sederhana dan Regresi Polinomial Dalam Prediksi Jumlah Penumpang Kereta Api Di Wilayah Jabodetabek
Get PDFIntisari— Di era digital saat ini pertumbuhan data semakin mengalami peningkatan yang signifikan sehingga memerlukan solusi untuk analisis data yang efisien dan efektif. Machine learning menjadi solusi dikarenakan teknologi ini banyak digunakan di berbagai sektor. Diantara teknik machine learning algoritma regresi linear sederhana dan regresi polinomial berperan dalam melakukan analisis prediksi. Tujuan dari penelitian ini adalah membandingkan kinerja algoritma regresi linear sederhana dan regresi polinomial dalam prediksi jumlah penumpang kereta api di wilayah jabodetabek. Hasil penelitian akan menentukan manakah algoritma yang lebih akurat dalam memprediksi. Dari hasil penelitian regresi polinomial order 3 mendapatkan hasil akurasi tertinggi dengan R-Square 0.8983, MAPE 0.0704, dan RMSE 1446.6222 dibandingkan dengan regresi linear sederhana dengan R-Square 0.7943, MAPE 0.1013, dan RMSE 1713.8127.
Kata kunci— Perbandingan, Regresi linear sederhana, Regresi polinomial, Prediksi, Jumlah penumpang kereta
Abstract— In today\u27s digital era, data growth is increasing significantly, requiring solutions for efficient and effective data analysis. Machine learning is the solution because this technology is widely used in various sectors. Among the machine learning techniques, simple linear regression algorithms and polynomial regression play a role in conducting predictive analysis. The purpose of this study is to compare the performance of simple linear regression algorithms and polynomial regression in predicting the number of train passengers in the Jabodetabek area. The results of the study will determine which algorithm is more accurate in predicting. From the results of the study, polynomial regression order 3 obtained the highest accuracy results with R-Square 0.8983, MAPE 0.0704, and RMSE 1446.6222 compared to simple linear regression with R-Square 0.7943, MAPE 0.1013, and RMSE 1713.8127.
Keywords— Comparison, Simple linear regression, Polynomial regression, Prediction, Number of train passengers.
Di era digital saat ini pertumbuhan data semakin mengalami peningkatan yang signifikan sehingga memerlukan solusi untuk analisis data yang efisien dan efektif. Machine learning menjadi solusi karena teknologi ini banyak digunakan di berbagai sektor. Diantara teknik machine learning algoritma regresi linier sederhana dan regresi polinomial berperan dalam melakukan analisis prediksi. Tujuan dari penelitian ini adalah membandingkan kinerja algoritma regresi linier sederhana dan regresi polinomial dalam prediksi jumlah penumpang kereta api di wilayah jabodetabek. Hasil penelitian akan menentukan algoritma yang lebih akurat dalam memprediksi. Dari hasil penelitian regresi polinomial orde 3 mendapatkan hasil akurasi tertinggi dengan R-Square 0.8714, MAPE 0.1094, dan RMSE 1538.249 dibandingkan dengan regresi linier sederhana dengan R-Square 0.7194, MAPE 0.1567, dan RMSE 2272.349
IMPLEMENTASI ALGORITMA CONDITIONAL RANDOM FIELDS UNTUK PART OF SPEECH TAGGING BAHASA MADURA
Get PDFPenelitian ini berfokus pada penerapan Conditional Random Fields (CRF) untuk Part of Speech (POS) Tagging dalam bahasa Madura. Mengingat keterbatasan sumber daya pemrosesan bahasa alami (NLP) untuk bahasa daerah, khususnya bahasa Madura, studi ini bertujuan untuk mengembangkan model POS tagging yang akurat. Dataset yang digunakan berisi 73.051 kata yang dikumpulkan dari berbagai sumber, seperti media sosial, artikel, dan percakapan sehari-hari. Data ini melalui tahapan pra-pemrosesan, termasuk pembersihan, tokenisasi, dan pelabelan manual dengan kategori POS yang mencakup 15 jenis tag. Model CRF dilatih menggunakan fitur morfologis dan kontekstual untuk mengenali pola linguistik dalam bahasa Madura. Model ini mencapai akurasi yang kompetitif sebesar 95%, yang menunjukkan kemampuannya dalam menangkap pola linguistik bahasa Madura secara efektif. Model ini berkinerja baik dalam kategori POS umum seperti kata benda (NN), kata kerja (VB), dan kata sifat (JJ), dengan F1-score sebesar 0,96 untuk kata benda dan 0,89 untuk kata kerja. Namun, tantangan muncul pada kategori yang lebih jarang seperti Foreign Word (FW) dan Adverb (RB), terutama disebabkan oleh variasi dialek dan penggunaan kata serapan. Penelitian ini memberikan kontribusi penting dalam pengembangan sumber daya NLP untuk bahasa daerah dan dapat digunakan dalam berbagai aplikasi seperti penerjemahan otomatis, asisten virtual, serta pelestarian bahasa Madura. Penelitian mendatang disarankan memperluas dataset dan mengeksplorasi model berbasis neural network untuk lebih meningkatkan kinerja POS tagging.Penelitian ini berfokus pada penerapan Conditional Random Fields (CRF) untuk Part of Speech (POS) Tagging dalam bahasa Madura. Mengingat keterbatasan sumber daya pemrosesan bahasa alami (NLP) untuk bahasa daerah, khususnya bahasa Madura, studi ini bertujuan untuk mengembangkan model POS tagging yang akurat. Dataset yang digunakan berisi 73.051 kata yang dikumpulkan dari berbagai sumber, seperti media sosial, artikel, dan percakapan sehari-hari. Data ini melalui tahapan pra-pemrosesan, termasuk pembersihan, tokenisasi, dan pelabelan manual dengan kategori POS yang mencakup 15 jenis tag. Model CRF dilatih menggunakan fitur morfologis dan kontekstual untuk mengenali pola linguistik dalam bahasa Madura. Model ini mencapai akurasi yang kompetitif sebesar 95%, yang menunjukkan kemampuannya dalam menangkap pola linguistik bahasa Madura secara efektif. Model ini berkinerja baik dalam kategori POS umum seperti kata benda (NN), kata kerja (VB), dan kata sifat (JJ), dengan F1-score sebesar 0,96 untuk kata benda dan 0,89 untuk kata kerja. Namun, tantangan muncul pada kategori yang lebih jarang seperti Foreign Word (FW) dan Adverb (RB), terutama disebabkan oleh variasi dialek dan penggunaan kata serapan. Penelitian ini memberikan kontribusi penting dalam pengembangan sumber daya NLP untuk bahasa daerah dan dapat digunakan dalam berbagai aplikasi seperti penerjemahan otomatis, asisten virtual, serta pelestarian bahasa Madura. Penelitian mendatang dimasa depan memperluas dataset dan mengeksplorasi model berbasis neural network untuk lebih meningkatkan kinerja POS tagging.
Kata Kunci: Pemrosesan Bahasa Alami, Conditional Random Fields, POS Tagging, Bahasa Madura, Pelestarian Bahasa Daerah