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THE INFLUENCE OF CaCl₂, ZnCl₂, AND Na₂CO₃ ACTIVATORS ON THE IODINE ADSORPTION CAPACITY OF ACTIVATED CARBON FROM CAESALPINIA SAPPAN WOOD
Get PDFThis study aims to evaluate the influence of three chemical activators, namely CaCl₂, ZnCl₂, and Na₂CO₃, on the iodine adsorption capacity of activated carbon derived from Caesalpinia sappan wood. This wood was chosen for its high lignocellulosic content and antioxidant-rich brazilin, which may facilitate the production of highly porous activated carbon. The activation process was carried out using a reactor with varying concentrations of activators, and iodine adsorption capacity was tested according to ASTM-D4607-14 standards. The results revealed that ZnCl₂ exhibited the highest iodine adsorption capacity compared to CaCl₂ and Na₂CO₃, with a maximum adsorption capacity of 1123 mg/g at a 1-gram ratio. This study demonstrates that the choice of activator significantly influences the characteristics and adsorption capacity of activated carbon, which has potential applications in water and gas purification
How to address heuristics and cognitive biases in tax decision-making: A systematic literature review
Get PDFHeuristic and cognitive biases in Indonesia have caused tax compliance issues, as public prejudice leads to tax avoidance, and overconfidence among authorities results in less effective tax policies. This study aims to investigate the use of heuristics and cognitive biases in tax decision-making by individuals and businesses. It examined tax decision-making using heuristics and cognitive biases in tax decision-making, selecting 25 recent research articles from scientific journals. The research shows that using heuristics can lead to biases and errors among individual taxpayers and professionals. To mitigate this issue, adopting a comprehensive approach that includes educational initiatives, integration of advanced technology, establishment of structured decision-making processes, promotion of interdisciplinary collaboration, and fostering a culture of critical analysis within tax-related organizations is important. Therefore, addressing biases driven by heuristics in tax decision-making requires a combination of educational efforts, technological advancements, and cooperative and interdisciplinary efforts to enhance the accuracy and efficiency of decision-making.JEL Classification D91; G40; M4
From employees to entrepreneurs: Does migration matter in blue-collar workers’ transition?
Get PDFTransitioning into entrepreneurship can offer a viable path for former blue-collar workers to reenter the workforce following widespread job losses during the COVID-19 pandemic. This study investigates the critical roles of adaptability and resilience in facilitating this transition, with particular attention to how migration status influences success in becoming either formal or informal entrepreneurs. Utilizing detailed microdata from the August 2021 Labor Force Survey (Survei Angkatan Kerja Nasional - SAKERNAS), the study applies a multinomial logistic regression model to examine the transition patterns of these former workers. The findings indicate that former migrant blue-collar workers are more inclined to shift towards formal entrepreneurship rather than informal ventures. This suggests the importance of implementing supportive policies aimed at fostering entrepreneurial initiatives among blue-collar workers. Such policies could mitigate the risks associated with job losses, particularly in times of crisis, and provide a safety net by encouraging entrepreneurship. By facilitating entrepreneurial activity, these policies would not only bolster economic resilience but also offer alternative routes for workforce recovery, ultimately contributing to job security, financial stability, and long-term economic sustainability in the face of ongoing uncertainties.JEL Classification C25; J24; J6
Financial technology adoption on MSMEs sustainability: The mediating role of financial literacy and financial inclusion
Get PDFThis research examines how the adoption of financial technology impacts the sustainability of Micro, Small, and Medium Enterprises (MSMEs), emphasizing the intermediary roles of financial literacy and financial inclusion. A random sample of 288 MSME owners was chosen from the 1,020 members participating in the business legality assistance program by the Bojonegoro Regency Cooperative and MSME Service. Out of these, 247 owners fully completed the survey, providing data for the research. Data analysis utilized Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that although the adoption of financial technology positively influences MSME sustainability, the impact is relatively modest. However, financial literacy and financial inclusion considerably enhance this relationship, with financial literacy exhibiting a stronger mediating effect. These outcomes highlight the importance of specific financial literacy initiatives and better access to financial services to promote the sustainable growth of MSMEs.JEL Classification L21; L26; O1
Mafia Tanah di Indonesia: Tinjauan Hukum dan Pemberantasannya
Get PDFThe regulation of land mafia eradication in Indonesia in positive law applicable in Indonesia has been regulated in the codification of Criminal Law, Civil Law, and Administrative Law, where all of them also apply procedural law in the framework of legal efforts in the settlement of land mafia eradication in Indonesia, both non-litigation/Alternative Dispute Resolution (ADR) settlement efforts involving mediators, adjudicators, conciliators, and arbitrators, as well as litigation involving parties/law enforcement agencies ranging from the police, prosecutors, to the court. In the level of practice on the legal consequences of the prevention and eradication of land mafia in Indonesia, in this case there is a significant positive legal effect on the legal efforts to prevent and eradicate the land mafia in Indonesia although it must continue to be improved both in terms of more specific laws and regulations, or in the spirit of law enforcement and land administration bureaucracy/land policy officials
Legal Justice Of The Wage Rights Of Honorary Teachers In Indonesia
Get PDFTeachers are an important aspect of education because the success of students depends on the teacher's teaching. The welfare of honorary teachers in Indonesia is still a problem that must be resolved immediately. The low wages of honorary teachers in Indonesia cause many honorary teachers to take part-time jobs to meet economic needs. This research aims to seek legal protection for honorary teachers' wage rights, with the hope that honorary teachers have clear and definite legal protection so that honorary teachers can get wage rights commensurate with their hard work. This research uses normative legal methods. The results of this research show that there are still many cases of honorary teachers who are willing to work elsewhere to meet economic needs, some are even determined to sell illegal goods because of the low wages of honorary teachers. The absence of legal certainty governing salary schemes for honorary teachers is one of the causes of low wages for honorary teachers and also the absence of regulations that regulate honorary teachers
Rusunami City Garden: Aspek Hukum Ketersediaan Air Bersih
Get PDFThis study aims to determine the implementation of the government's role in fulfilling clean water infrastructure at Rusunami City Garden Cengkareng in relation to the Consumer Protection Law and to determine the responsibility of the developer of Rusunami City Garden Cengkareng to consumers due to the non-fulfillment of clean water infrastructure reviewed based on the Consumer Protection Law. This study uses a normative juridical approach with descriptive analytical research specifications. The research was carried out using library research using primary, secondary, tertiary legal materials and field research using interviews and observations. The collected data will be analyzed using qualitative analysis methods. The results of this study are that the government does not play a role in the provision of clean water in the Cengkareng City Park Rusunami as evidenced by the existence of consumer problems. This is due to the shifting of authority between the central and regional governments so that the problem becomes protracted and the lack of oversight by the local government. Second, the developer's responsibility concerns public law and civil law. Public law is related to the state while data is related to consumers. Developers have met the elements of accountability for business actors regulated in Article 19 UUPK. Looking at the current needs where civil liability is the accountability most needed so as to facilitate accountability it is carried out by asking for criminal accountability first. Then followed by civil and administrative accountability
Implementation of Plea Bargaining in the Indonesian Criminal Justice System
Get PDFThere is a need for a new system in the Indonesian Criminal Justice System that is thought to make case handling more efficient, specifically by adopting plea bargaining as a problem-solving method for the Indonesian criminal justice system. In this study, the issue formulation is how to implement plea bargaining in the present criminal justice system and the urgency of plea bargaining in the renewal of the Indonesian criminal justice system. The Normative Juridical Research technique was employed to generate this research. Normative Juridical Research is a type of legal research that involves literature study or just secondary information. The regulation on the application of Plea Bargaining in the current criminal justice system is not based on the value of justice, as Article 4 paragraph (2) of Law No. 48 of 2009 concerning Judicial Power mandates that the judicial process must be carried out quickly. At a low cost, but based on the problems that the author described in the previous sub-chapter, the criminal justice process has not been able to reach a simple judicature to this day. The complexity of the criminal justice process in Indonesia now prevents simple, quick, and low-cost judicial implementation from being accomplished in the criminal justice process in Indonesia. In this case, there is a need for a renovation of Indonesia's criminal justice system. This is the legal basis for the urgent need to establish Plea Bargaining in Indonesia
The Legal Framework of E-Commerce Taxation in Indonesia and Singapore
Get PDFThe aim of this research is to conduct a comparative analysis of the regulation and implementation of e-commerce taxation rules in each country, as measured through their impact on the economies of these nations. This study employs a normative juridical approach. The findings indicate that Indonesia could benefit from learning from Singapore, one of the leading Asian countries in terms of economic growth derived from the e-commerce sector. This serves as evidence of the success of implementing taxation regulations and legal frameworks related to e-commerce in Singapore. Minister of Finance Regulation Number 60 of 2022 (PMK Number 60/2022) represents a strategic step in regulating e-commerce taxation in Indonesia, granting the government the authority to establish order, fairness, and sustainable economic growth in the digital era. In response to the challenges presented by e-commerce, Singapore has made adjustments to its taxation regulations, even though there are no specific provisions in place for the digital economy. The guidelines issued by the Inland Revenue Authority of Singapore (IRAS) serve as crucial reference points for determining tax obligations in e-commerce transactions, taking into account factors such as production location and website hostin
KEBIJAKAN HUTANG DAN PENGHIDARAN PAJAK BERPENGARUH TERHADAP NILAI PERUSAHAAN
Get PDFTujuan penelitian ini adalah untuk memberikan analisis terhadap kebijakan hutang, penghidaran pajak, dan nilai perusahan dapat berdampak pada investor dalam menanamkan saham di Perusahaan tersebut. Metode penelitian ini sebagai persoalah eksplanatori dengan pengujian hipotesis, dengan jumlah sampel 33 perusahaan makanan dan minuman yang go public di BEI dengan syarat lengkap laporan keuangannya. Analisis regresi berganda dengan software SPSS versi 23.0. Hasil penelitian menyatakan bahwa antara variabel kebijakan hutang dan penghindaran pajak terhadap nilai perusahaan baik secara parsial maupun simultan signifikan, sehingga perusahaan harus membuat strategi yang cermat untuk memelihara investor sebagai pemegang saham