Universitas Muhammadiyah Sorong: eJournal Collections
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2015 research outputs found
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Understanding Transfer Pricing Behavior : The Influence of Tax Minimization, Bonuses, and Debt Covenants under Board Tenure Moderation
Full text linkThis study examines the influence of debt covenants, tax minimization, and bonus mechanisms on transfer pricing, with board tenure as a moderating variable. A quantitative approach is applied using secondary data from non-financial companies listed on the Indonesia stock Exchange during 2020-2024. The sample is selected through purposive sampling and consists 3.723 firm-year observations. Data analysis uses descriptive statistics, panel regression and Moderated Regression Analysis (MRA), processed with Eviews. The findings show that tax minimization and bonus mechanisms have a positive and significant effect on transfer pricing, indicating that managers tend to use transfer pricing strategies when they are motivated to reduce taxes or when compensation structures encourage such practices. In contrast, debt covenants do not significantly affect transfer pricing, suggesting that creditor monitoring does not strongly restrict managerial decisions related to internal pricing policies. The result further reveal that board tenure does not moderate the effect of debt covenant, tax minimization, pr bonus mechanisms on transfer pricing. Overall, this study concludes that managerial incentives and compensation-driven motives play a bigger role in shaping transfer practices compared to monitoring mechanisms such as debt agreements or board tenure. These findings provide insights for regulators, investors, and companies on understanding the internal factors that drive transfer pricing behavior in Indonesia firms.
The Effect of Compensation and Work Environment on Employee Performance With Job Satisfaction As an Intervening Variable
Full text linkThis research aims to examine the impact of compensation and work environment on employee performance at PT. Jambi Mandiri Sentosa, while assessing job satisfaction as a mediating variable, a study prompted by the company's fluctuating sales and downward performance trends. Using a quantitative approach and a census sampling strategy involving all 60 employees, data were analyzed through the PLS-SEM method using SmartPLS software. The findings reveal that while compensation and work environment have a positive and significant direct effect on both employee performance and job satisfaction, job satisfaction itself does not have a statistically significant impact on employee performance (P-Value 0.174 > 0.05). Consequently, the mediation analysis demonstrates that job satisfaction does not act as an intermediary between the independent variables and performance. It is concluded that the influence of compensation and work environment on productivity is primarily direct; therefore, management is advised to prioritize optimizing the work environment and fair compensation systems to ensure sales stability and operational efficiency, rather than relying on job satisfaction as a primary driver of performance.
The Use of Intellectual Property Rights as Collateral for Debt: Legal Regulations and Valuation Analysis
Full text linkThis study aims to examine the legal regulations governing IPR as collateral for debt, and how to determine the valuation of IPR used as collateral.
The study method used is normative law with a legislative and conceptual approach. Data was obtained through a literature study of primary and secondary legal materials.
The novelty of this study lies in its focus on the legal vacuum and implementation constraints in the field in making IPR, particularly copyright, an object of fiduciary collateral, especially in terms of economic valuation and ownership validity.
The results of the study show that although Indonesian fiduciary law has normatively recognized the possibility of using IPR as collateral, in practice financial institutions still face various obstacles. This is partly due to the absence of standard assessment criteria, issues of proof of ownership, and a declarative IPR registration system.
The conclusion of this study is that IPR has economic potential and a legal basis as collateral for debt, but it still requires specific derivative regulations and a clear economic value assessment mechanism in order to be widely accepted by financial institutions. The development of this policy is important to support the sustainable financing of the creative economy sector
Penguatan Peran Generasi Muda Sebagai Agen Perubahan Pembangunan di Waigama
Full text linkPenguatan peran generasi muda sebagai agen perubahan memiliki peran penting dalam pembangunan masyarakat di Distrik Waigama, Kabupaten Raja Ampat. Generasi muda diharapkan mampu berkontribusi dalam mengatasi permasalahan sosial dan ekonomi melalui inovasi dan kolaborasi lintas sektor guna mewujudkan pembangunan yang inklusif dan berkelanjutan. Program pengabdian ini menggunakan pendekatan kualitatif melalui wawancara mendalam dan observasi partisipatif dengan melibatkan generasi muda, tokoh masyarakat, dan pemerintah daerah. Hasil kegiatan menunjukkan bahwa generasi muda memiliki potensi besar sebagai agen perubahan, namun masih menghadapi kendala berupa keterbatasan akses pendidikan, rendahnya partisipasi, dan minimnya sumber daya. Oleh karena itu, penguatan peran generasi muda perlu dilakukan melalui pelatihan keterampilan, peningkatan kapasitas, dan pemberdayaan sosial
PERAN KEMENTRIAN PERHUBUNGAN UDARA DALAM UPAYA MENINGKATKAN FASILITAS UMUM PADA BANDARA DOMINE EDUAR OSOK SORONG KOTA
Full text linkThis study aims to determine the role of the Ministry of Air Transportation in an effort to improve public facilities at Domine Eduar Osok Airport, Sorong City, using qualitative research methods. Data collection techniques by observation, interviews, and documentation. Data analysis techniques, data validity, data collected in this study, both primary data and secondary data were re-examined in order to determine the completeness of the data obtained.The results of this study indicate that knowing the role of the Ministry of Civil Aviation in Efforts to improve public facilities at Domine Eduard Osok Airport Sorong City, the role of the ministry of transportation in improving public facilities at Domine Eduard Osok airport Sorong City, the development in recent years is quite rapid with all the facilities The general public used by the community is quite comfortable, although there are still VIP rooms for State officials, with the presence of foreign tourists who come to enjoy the natural beauty in Raja Ampat, the Ministry of Transportation always innovates in building regional icons to facilitate the passengers who come and go to Domine Eduard Osok Sorong City. The Ministry of Transportation's efforts to improve public facilities at Domine Eduard Osok Airport, Sorong City. The ability to compete on a global scale needs to be a priority by the Sorong City government in formulating airport development policies so that air transportation development can gradually and systematically be handled in an effort to improve welfare and encourage equitable distribution of regional development rates
ANALISIS UJI ANGKA LEMPENG TOTAL (ALT) DAN Coliform PADA IKAN KEMBUN¬¬G (Rastrelliger sp.) DI TEMPAT PELELANGAN IKAN (TPI) KOTA SORONG
No full textIndonesia sebagai Negara kepulauan mempunyai sumber kekayaan baik dari sumber laut dan daratannya. Sumber kekayaan Indonseia berupa kekayaan alam yang mempunyai potensi besar untuk memakmurkan masyarakatnya. Seperti yang dijelaskan oleh Kementrian Kelautan dan Perikanan Republik Indonesia (2019) bahwa Indonesia memiliki banyak potensi kelautan, luas laut Indonesia mencakup 2/3 luas seluruh wilayah Indonesia yaitu 5,8 juta km2. Lebih dari 17.000 pulau dan 81.000 garis pantai di dalam laut tersimpan kekayaan alam yang luar biasa besarnya. Metode penelitian yang digunakan adalah metode deskriptif dengan Analisa kuantitatif. Untuk mengetahui jumlah Angka Lempeng Total (ALT) dan Angka Paling Mungkin (APM) coliform pada sampel ikan kembung (Rastrelliger sp.) sebanyak tiga ekor yang diambil secara Cluster random sampling atau secara acak dari tiga penjual di Tempat Pelelangan Ikan (TPI) Jembatan Puri Kota Sorong. Pertumbuhan mikroba atau koloni pada sampel ikan kembung (Rastrelliger sp.) yang dipasarkan di TPI jembatan puri kota sorong, dandiberi kode sampel A, dengan pengenceran 10-1 hingga pengencera 10-3 memiliki nilai rata-rata 2,5x104 cfu/gr, kode sampel B dengan pengenceran 10-1 hingga 10-3 memiliki nilai rata-rata 2,4x104 Cfu/gr, dan kode sampel C dengan pengenceran 10-1 hingga pengenceran 10-3 memiliki nilai rata-rata 1,7x104 cfu/gr. Standar SNI 2006 angka maksimum cfu/gr adalah (5,0x105) maka ketiga sampel yang diberi kode sampel A,B dan C tidak melebihi angka maksimum SNI sehingga layak dikonsumsi. Berdasarkan hasil penelitian ini menunjukan bahwa tiga sampel ikan kembung (Rastrelliger sp.) yang diberi kode sampel A ada 2,5x104 cfu/g sampel B 2,4x104 cfu/g dan sampel C ada 1,7x104 cfu/g jadi ikan yang di pasarkan di Tempat Pelelangan Ikan (TPI) Jembatan Puri Kota Sorong, masih layak dikonsumsi dapat dilihat berdasarkan SNI.01-4872.1-2006.
Kata kunci : Analisa Kuantitatif, Coliform, Ikan Kembung, Rastrelliger S
Transparansi Anggaran dan Partisipasi Masyarakat dalam Proses Perencanaan Pembangunan Di Distrik Sorong Timur Kota Sorong
Full text linkPenelitian ini bertujuan untuk mengkaji bagaimana tingkat transparansi anggaran dan partisipasi masyarakat mempengaruhi proses perencanaan pembangunan di Distrik Sorong Timur, Kota Sorong. Fokus penelitian ini adalah pada tahapan perencanaan pembangunan daerah, yakni penyusunan dokumen prioritas pembangunan, alokasi anggaran, serta monitoring‑pelaporan. Metode yang digunakan adalah pendekatan kuantitatif‑kualitatif dengan survei kepada masyarakat dan perangkat daerah serta wawancara mendalam dengan pemangku kepentingan di distrik tersebut. Hasil penelitian menunjukkan bahwa tingkat transparansi anggaran masih tergolong rendah, yang ditandai dengan keterbukaan informasi anggaran yang terbatas dan akses masyarakat yang kurang optimal. Partisipasi masyarakat dalam proses perencanaan juga masih terbatas, terutama pada tahap awal penyusunan program/kegiatan. Temuan ini mengindikasikan bahwa kombinasi transparansi anggaran dan partisipasi masyarakat dapat memperkuat kualitas perencanaan pembangunan, meningkatkan akuntabilitas dan relevansi program bagi masyarakat. Penelitian ini merekomendasikan peningkatan mekanisme komunikasi publik terkait anggaran, fasilitasi forum partisipatif yang lebih terbuka, serta penguatan kapasitas masyarakat agar dapat terlibat secara aktif dalam proses perencanaan Pembanguna
Analysis of Legal Protection for Tokopedia Consumer Data in Data Leakage Cases in Indonesia
No full textThe aim of this study is to examine the strength of legal protection for Tokopedia customers' personal data following the leak of 91 million accounts in May 2020, as well as to explain Tokopedia's obligations and responsibilities as a data controller under PDP Law 27/2022, UUPK 8/1999, ITE Law 11/2008, PP 71/2019, and the breach of contract provisions of Article 1234 of the Civil Code. This study uses a normative legal approach, which involves examining written regulations through laws, scientific journals, and official reports from the Ministry of Communication and Information Technology, then analyzing them conceptually and comparing them to assess legal certainty, fairness, and benefits for the community. The novelty of this research lies in combining classical civil law (breach of contract in the Civil Code) with new regulations in the PDP Law to assess Tokopedia's responsibility as a private PSE in the case of the leak of 91 million accounts, something that is still rarely discussed comprehensively in Indonesian literature. The results of the study show that the rules on personal data protection are actually quite strong on paper, but their implementation is still weak because Tokopedia has not maximized its assessment of data protection, encryption, and incident reporting; the public's level of understanding of their personal data rights is still low; and the government's response has only been in the form of warnings, so there is still the possibility of administrative sanctions, fines, or criminal penalties being imposed based on the PDP Law and the ITE Law. The conclusion of the study emphasizes the need to strengthen personal data protection through mandatory information security standards such as ISO 27001, the application of the principle of privacy by design from the outset of system design, the provision of features (dashboards) for rapid data deletion, increased public education, and better coordination between Kominfo, OJK, and the PDP Council so that e-commerce transactions in Indonesia are safer for hundreds of millions of users
Efektivitas Perizinan Berbasis Risiko terhadap Kepastian Hukum Usaha Pertashop Pasca Undang-Undang Cipta Kerja di Kota Sorong: -
No full textReformasi perizinan usaha melalui Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja memperkenalkan sistem perizinan berbasis risiko sebagai instrumen penyederhanaan birokrasi dan peningkatan kepastian hukum bagi pelaku usaha, termasuk usaha Pertashop sebagai sarana distribusi energi skala kecil. Berbagai penelitian sebelumnya menunjukkan bahwa digitalisasi perizinan mampu mempercepat pelayanan, namun masih menyisakan persoalan disharmoni regulasi pusat dan daerah serta hambatan implementasi di tingkat lokal. Kondisi ini mendorong perlunya kajian yang mengkaji secara normatif dan empiris efektivitas sistem perizinan Pertashop dalam praktiknya. Penelitian ini bertujuan menganalisis pengaturan perizinan Pertashop pasca Cipta Kerja, menilai sejauh mana sistem perizinan berbasis risiko memberikan kepastian hukum dan kemudahan usaha, serta merumuskan strategi hukum yang adaptif untuk mengatasi problem implementasi di Kota Sorong. Metode yang digunakan adalah penelitian hukum normatif-empiris dengan pendekatan perundang-undangan dan sosiologis melalui studi dokumen. Hasil penelitian menunjukkan bahwa meskipun secara normatif sistem OSS telah menyederhanakan perizinan, dalam praktiknya masih terjadi prosedur administratif berlapis yang melemahkan kepastian hukum. Penelitian ini menyimpulkan bahwa harmonisasi regulasi dan penguatan kapasitas daerah menjadi kunci efektivitas perizinan berbasis risiko
Implementasi Prinsip Good Governance Dalam Pelayanan Publik di Pemerintah Distrik Sorong Utara, Kota Sorong
Full text linkPenelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara mendalam dengan aparatur pemerintah distrik dan masyarakat pengguna layanan, observasi lapangan, serta dokumentasi berbagai regulasi dan laporan kegiatan. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi prinsip good governance di Pemerintah Distrik Sorong Utara belum optimal. Prinsip transparansi telah diterapkan melalui penyediaan informasi layanan secara terbatas di papan pengumuman, namun belum didukung oleh sistem informasi digital. Prinsip akuntabilitas berjalan dalam bentuk laporan internal, tetapi belum sepenuhnya terbuka kepada masyarakat. Partisipasi masyarakat masih rendah karena belum adanya mekanisme formal untuk menyampaikan aspirasi atau keluhan. Dari sisi efektivitas dan efisiensi, pelayanan publik masih terkendala oleh keterbatasan sumber daya manusia dan sarana prasarana. Sedangkan penerapan supremasi hukum belum sepenuhnya kuat karena pengawasan dan sanksi terhadap pelanggaran belum berjalan optimal. Dengan demikian, tingkat penerapan prinsip good governance di Distrik Sorong Utara berada pada kategori “cukup rendah” dan masih perlu ditingkatkan melalui penguatan sistem transparansi informasi publik, partisipasi masyarakat, serta pengawasan dan evaluasi kinerja pelayanan. Penelitian ini diharapkan dapat menjadi referensi bagi pemerintah daerah dalam meningkatkan kualitas tata kelola pelayanan publik yang transparan, akuntabel, dan responsif terhadap kebutuhan masyarakat