Jurnal Agriment ( J. Agr - Jurusan Manajemen Pertanian, Politeknik Pertanian Negeri Samarinda)
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Can Institutional Ownership Moderate Green Accounting, Capital Intensity, Deferred Tax Burden on Effective Tax?
Full text linkThis study aims to analyze the influence of institutional ownership on a company's effective tax rate by considering green accounting, capital intensity, and deferred tax expense. Using secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023, this quantitative research applies purposive sampling to select samples from a population of 219 firms. Data were obtained from sustainability and annual reports. The findings reveal that green accounting and deferred tax expense significantly affect the effective tax rate, while capital intensity does not. Furthermore, institutional ownership moderates the effects of green accounting and deferred tax expense on the effective tax rate but does not moderate the effect of capital intensity. These results have practical implications for companies aiming to design more efficient tax strategies, and for investors evaluating corporate tax policies before making investment decisions. From a regulatory perspective, the findings offer valuable insights for creating tax policies that enhance corporate transparency and accountability. The study presents novelty by simultaneously examining green accounting, capital intensity, and deferred tax expense with institutional ownership as a moderating variable—an approach rarely applied in the manufacturing sector. This combination offers new perspectives on the interrelation between environmental practices, asset structure, tax planning, and investor influence. Institutional ownership, in particular, highlights how shareholders can play a role in shaping sustainable and transparent corporate tax policies
The Effect of Job Insecurity and Workload on Turnover Intention of Employees of PT Saka Farma Laboratories
Full text linkOne of the factors that cause turnover intention is job insecurity, where job insecurity is the emergence of feelings of insecurity to threats related to work. In addition, workload is also one of the factors that cause turnover intention. The purpose of this study is to determine and analyze the effect of job insecurity and workload partially and simultaneously on the turnover intention of employees of PT Saka Farma Laboratories. Primary data in this study were obtained from interviews and questionnaires filled out by respondents and observations made by researchers. The population in this study were 100 employees who worked at PT Saka Farma Laboratories and the number of samples used in this study were 60 respondents. The sampling technique used was purposive sampling. The analytical tool used is multiple linear regression using SPSS 30. The results of this study indicate that job insecurity has a positive and significant effect on turnover intention of PT Saka Farma Laboratories employees. Workload does not significantly affect the turnover intention of PT Saka Farma Laboratories employees. Job insecurity and workload variables together have a positive and significant effect on employee turnover intention of PT Saka Farma Laboratories
Implementation of Smart City Program Policy on The Use of Samagov Application in Digital Sub-District of Samarinda Seberang
Full text linkThis research investigates the implementation of the Smart City program policy through the application of Samagov within the digital sub-district initiative in Samarinda Seberang. The study aims to examine the extent to which the policy has been realized in practice, as well as to identify the supporting and inhibiting factors influencing its effectiveness. Employing a qualitative descriptive approach, the data were collected through in-depth interviews, document analysis, and field observations. The research framework is grounded in George C. Edward III’s policy implementation model, which emphasizes four core variables: communication, resources, disposition of implementers, and bureaucratic structure. The findings reveal that although the application represents a strategic effort in modernizing public service delivery, several significant obstacles remain. These include ineffective communication between stakeholders, lack of clarity in information dissemination, insufficient trained human resources, and a bureaucratic structure that is not yet adaptive to digital transformation. Additionally, the supporting Standard Operating Procedures (SOPs) are still under development, which has led to inconsistencies in service execution. On the other hand, some enabling factors were identified, such as leadership commitment, availability of digital infrastructure, and collaboration with technology providers. The study concludes that a more structured and inclusive implementation strategy is needed, particularly by improving inter-agency coordination, simplifying SOPs, providing regular technical training, and increasing community digital literacy. The establishment of digital service units at the sub-district level is also recommended to ensure service consistency and accessibility. Effective policy implementation in this context is expected to accelerate digital governance practices and contribute to more transparent, efficient, and inclusive public service delivery in line with the Smart City vision
Financial Feasibility Analysis Of Red Chili Farming In Ketol Sub-District, Aceh Tengah Regency
Full text linkAgriculture is the backbone of Indonesia's economy, absorbing labor and contributing significantly to national income. Optimization through technology and efficient resource management is essential to enhance farmer welfare and productivity. This study aims to analyze the financial feasibility of red chili farming in Ketol District, Central Aceh Regency, where farmers have shifted from sugarcane to chili due to economic, environmental, and social factors. The financial feasibility analysis includes: (1) income analysis, (2) R/C ratio, and (3) Break-Even Point (BEP). The results show that red chili productivity reaches 1,210 kg per planting season, with a selling price of Rp. 43,400/kg, generating an income of Rp. 39.8 million per season—higher than the national average. Financial analysis reveals an R/C ratio of 4.15, a production BEP of 291 kg (actual production: 1,210 kg), and a price BEP of Rp. 10,433/kg (selling price: Rp. 43,400/kg). These findings demonstrate the competitive advantage of red chili farming in the region, supported by high productivity and input efficiency. The study concludes that intensive technology-based red chili farming is economically viable and should be sustained through price stabilization strategies and market diversificatio
Implementation of the National Online Samsat System (e-Samsat) in Palopo’s Digital Era
Full text linkThis article discusses the implementation of the National Online One-Stop Single Administration System (e-Samsat) as part of the digital transformation of public services in Palopo City. The main focus of this research is to evaluate the effectiveness of e-Samsatservices in improving the administrative efficiency of Motor Vehicle Tax (PKB) payments and encouraging taxpayer compliance. The e-Samsat service is expected to be a solution to the constraints in the conventional system, such as long queues, complex bureaucracy, and time constraints. This research uses a mixed method approach through field observations, in-depth interviews with Samsat employees and taxpayers, and a quantitative survey measuring user satisfaction with six aspects of the service: ease of use, payment methods, system efficiency, innovation, security, and infrastructure. The results showed that the majority of respondents felt helped by the existence of e-Samsat, especially in terms of ease of access and time flexibility. However, the system is not fully optimized as there are still stages that require physical presence, such as the five-year STNK validation. In addition, obstacles such as low digital literacy, lack of socialization, and technical disruptions such as unstable connections also affect the effectiveness of this system. The data shows that the level of taxpayer compliance fluctuates from year to year, with an improving trend in 2023-2024 as the number of vehicle units paying taxes online increases. This study concludes that the successful implementation of e-Samsat depends not only on the availability of technology, but also on infrastructure readiness, supporting policies, and active community involvement. Therefore, a system strengthening strategy is needed through improving digital infrastructure, public education, and inter-agency collaboration so that e-Samsat can function more effectively and sustainably in supporting the optimization of regional revenue and technology-based development
The Effect of Adding Maltodextrin and Sucrose on The Physicochemical Characteristics of Jackfruit Seed Milk Powder (Artocarpus heterophyllus, Lamk)
Full text linkJackfruit seeds are a food source that contains carbohydrates, protein, fat, and minerals such as phosphorus, iron, and calcium. Jackfruit seeds can be used to make powdered milk. Milk has many functions and benefits, including preventing osteoporosis and keeping bones strong. Milk is essential for children's bone development. The purpose of this study was to determine the effect of adding maltodextrin and sucrose on the physicochemical and organoleptic properties of milk powder made from jackfruit seeds. This study used a completely randomized factorial design, with the first factor being the addition of maltodextrin at 3, 5, and 7% and the second factor being the treatment of sucrose at 2, 4, and 6%. Each treatment was repeated three times. The results indicated that the interaction between maltodextrin and sucrose treatments had a significant effect on moisture content, protein, fat, and phenolic content but did not significantly affect the organoleptic tests for color and taste. The single factor of sucrose addition had a significant effect on the organoleptic tests for color and taste. The best treatment for making jackfruit seed milk powder was at 5% (maltodextrin) and 4% (sucrose), resulting in moisture content (8.95%), protein (4.98%), fat (4.34%), and phenolic content (105.80 mgGAE/g). Meanwhile, jackfruit seed powder milk with the most preferred organoleptic characteristics was produced with the addition of 6% (sucrose), resulting in organoleptic characteristics of color 5.02 (somewhat liked) and taste 6.02 (liked)
Evaluation of Growth and Sap Quality of Five Sorghum Varieties (Sorghum bicolor L. Moench) at the Primordial Stage in Dryland
Full text linkSorghum is a vital crop for food and bioenergy, especially in drylands. This study aimed to evaluate the growth and sap production of five sorghum varieties, namely Super 2, Mandau, Bioguma, Super 1, and Suri 4, cultivated in dryland. The experiment was conducted using a Randomized Block Design with five replications. Parameters were measured at the primordial stage, including plant height, leaf count, stem diameter, wet stover weight, stem weight, sap volume, and Brix percentage. Data were analyzed using ANOVA and tested with the 5% LSD test. The results showed significant differences in plant height, wet stover weight, stem weight, and Brix percentage. Super 1 variety showed the highest performance in plant height at 243.62 cm, wet stover weight at 1029.50 g, and stem weight at 624.00 g. Conversely, the Mandau variety, which was the shortest at 131.50 cm, produced the significantly highest Brix content of 7.02%. There were no significant differences observed in leaf count, stem diameter, or sap volume among the varieties. This suggests Super 1 is superior for biomass production, while Mandau shows the best potential for sugar content at the primordial stage in dryland conditions
Enhancing Business Intelligence with Explainable AI: Evaluating Transparency, Interpretability, and User Trust
Full text linkThe integration of Artificial Intelligence (AI) into Business Intelligence (BI) systems has significantly advanced data analysis and decision-making capabilities. However, the inherent "black box" nature of many sophisticated AI models poses considerable challenges to transparency, interpretability, and user trust, hindering their full adoption in critical business contexts. Explainable AI (XAI) emerges as a crucial field to address these challenges by rendering AI decision-making processes understandable and verifiable. This paper investigates the impact of different XAI methodologies on transparency, interpretability, and user trust within BI systems through a mixed-methods study. We specifically evaluate the effectiveness of feature importance techniques (LIME, SHAP) and rule extraction methods (Decision Tree Surrogates) in enhancing user understanding and confidence when interacting with an AI-driven BI prototype focused on customer churn prediction. Our findings reveal that while a baseline black-box model achieved high predictive accuracy, XAI-enhanced scenarios significantly improved user trust and perceived interpretability. Notably, a Decision Tree Surrogate model achieved the best balance between explainability, user trust, and decision accuracy. This research provides empirical insights into tailoring XAI explanations for varying user needs in BI, offering guidelines for integrating XAI to build more ethical, transparent, and trustworthy BI solutions, ultimately fostering greater user acceptance and more informed decision-making
Solutions to Power Quality Problems in Electric Vehicle Battery Recharging
Full text linkThe recent proliferation of electric vehicle (EV) charging stations has a serious impact on the power quality of the electricity distribution network. This issue cannot be ignored, as EV chargers are a type of non-linear load. With the increasing presence of non-linear loads in modern power systems due to the influence of EV charging, harmonic distortion, both THD and TDD, will become a significant problem, especially for distribution transformers that supply power to EVs. The increasing number of high-power electric vehicle batteries being charged at DC fast-charging stations, especially those with large load capacities, and when parallel with other vehicles, can cause overloads during peak hours, sudden power gaps, and voltage drops, all of which contribute to power quality issues, particularly in the surrounding electricity grid. Harmonic distortion, particularly due to the access of EV power supplies to the distribution network, which causes increased power quality disturbances, must be eliminated because the resulting odd harmonics will impact the performance of electrical equipment due to the suboptimal P and Q power in the distribution line. To understand the impact of charging electric vehicles, high-efficiency chargers are required in the power grid. Simulations revealed a high harmonic spectrum approaching 25%, but this was reduced to a much lower and safer level using passive filters
Community Empowerment Towards Proklim Based on the Implementation of a Green Economy in Petukangan Utara Village
Full text linkThis community engagement initiative aims to accelerate the realization of a ProKlim (Program Kampung Iklim) model village in Petukangan Utara, South Jakarta, through participatory environmental empowerment. The intervention integrates four environmentally adaptive technologies: biopore infiltration holes, vertical garden systems, composting machines for organic waste management, and community-based aquaponics. The program enhances residents’ environmental awareness and equips them with practical skills in waste reduction, water and soil conservation, and urban food production. The results show significant improvements in community participation, reduction of household organic waste, the establishment of productive green spaces, and the development of a sustainable environmental stewardship culture