Online Journal Systems UNPAM (Universitas Pamulang)
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SARANA PRASARANA PENDIDIKAN SEBAGAI WUJUT NYATA PENINGKTAN MUTU PEMBELAJARAN
Get PDFSarana dan prasarana pendidikan memiliki peran krusial dalam meningkatkan mutu pembelajaran. Penelitian ini bertujuan untuk menganalisis sejauh mana ketersediaan dan kualitas sarana prasarana pendidikan berkontribusi terhadap efektivitas proses pembelajaran. Metode penelitian yang digunakan dalam penelitian ini merupakan metode penelitian studi literatur. Hasil penelitian menunjukkan bahwa fasilitas pendidikan yang memadai, seperti ruang kelas yang nyaman, laboratorium, perpustakaan, serta teknologi pendukung pembelajaran, secara signifikan meningkatkan motivasi belajar siswa dan efektivitas pengajaran guru. Selain itu, manajemen sarana dan prasarana yang baik juga berpengaruh terhadap optimalisasi proses pembelajaran. Dengan demikian, pemenuhan sarana dan prasarana pendidikan yang berkualitas dapat dijadikan sebagai strategi utama dalam meningkatkan mutu pendidikan secara keseluruhan
THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) AND THIN CAPITALIZATION ON TAX AVOIDANCE
Get PDFThis research aims to determine and prove the effect of Environmental, Social, And Governance (ESG) and Thin Capitalization on Tax avoidance in companies listed in the Kompas 100 stock market index consecutively during the period 2019 to 2023. The sample used in this research was 6 companies listed on the Kompas 100 stock market index for the period 2019 to 2023 using purposive sampling technique. The data used in this research is secondary data in the form of financial reports from each company that has been sampled. The variables used in this research are Environmental Social And Governance (X1), Thin Capitalization (X2), and Tax avoidance (Y). Analysis of the results of this study using the help of Eviews 12 Student Version Lite software by analyzing descriptive statistics, model estimation tests, classical assumption tests, panel data regression analysis, T statistical tests, F statistical tests, and determination coefficient tests.. The results showed that partially Environmental Social And Governance has no effect on Tax Avoidance and Thin Capitalization affects Tax Avoidance. As for together (simultaneously) Environmental, Social And Governance and Thin Capitalization affect Tax Avoidance
THE EFFECT OF THE MOBILE SAMSAT PROGRAM AND TAXPAYER SATISFACTION ON MOTOR VEHICLE TAXPAYER COMPLIANCE
Get PDFTaxpayer compliance with motor vehicle tax is a crucial factor in optimizing regional tax revenues. One of the government's efforts to improve compliance is through the Mobile Samsat Program, which facilitates motor vehicle tax payments. Additionally, Taxpayer Satisfaction with the services provided also plays a role in encouraging tax compliance. This study aims to analyze the influence of the Mobile Samsat Program and Taxpayer Satisfaction on Motor Vehicle Taxpayer Compliance in Bandung. The research employs a quantitative approach with a verification method. Data were collected through questionnaires distributed to 100 respondents, who are motor vehicle taxpayers. Data analysis was conducted using multiple linear regression with SPSS version 23. The results indicate that the Mobile Samsat Program and Taxpayer Satisfaction significantly influence Motor Vehicle Taxpayer Compliance. Partially, the Mobile Samsat Program has a greater influence than Taxpayer Satisfaction, contributing 23.6% and 14.0%, respectively, to taxpayer compliance. The implications of this study suggest that the government should enhance the Mobile Samsat Program, particularly in terms of accessibility and service quality, to increase taxpayer compliance. Additionally, improving taxpayer satisfaction through more responsive and efficient services is necessary to further enhance compliance. This research contributes to understanding the factors influencing motor vehicle taxpayer compliance, particularly regarding the effectiveness of the Mobile Samsat Program and taxpayer satisfaction, which have been relatively underexplored in empirical studies
THE INFLUENCE OF INTELLECTUAL CAPITAL DIMENSIONS ON THE PERFORMANCE OF PHARMACEUTICAL COMPANIES LISTED ON THE IDX IN 2021-2023
Get PDFThis study aims to examine the effect of intellectual capital on company performance. The independent variables used in this study are intellectual capital components consisting of HCE (Human Capital Efficiency), SCE (Structural Capital Efficiency), and CEE (Capital Employed Efficiency). This study uses secondary data in the form of annual reports collected through the Indonesia Stock Exchange (IDX). This study uses a purposive sampling method consisting of 11 pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) from a population of 33 samples in the 2021-2023 period. The data analysis technique uses multiple regression analysis to test the relationship between the ROA return ratio and IC. The results of the study show that Human Capital Efficiency (HCE) has a positive effect on company performance. However, Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) have a significant negative effect on company performance
THE EFFECTIVENESS OF OPERATIONAL COST CONTROL IN IMPROVING PROFITABILITY AT PT DUTA FINECLEAN INDONESIA
Get PDFThe researcher conducted an analysis of the effectiveness of operational cost control in an effort to increase net profit at PT Duta Fineclean Indonesia, a company engaged in professional cleaning services such as mattress, sofa, carpet, and vehicle interior cleaning. In this study, the researcher used a descriptive quantitative approach to understand the relationship between operational costs incurred and the net profit earned by the company over a specific period. The researcher collected data from the company’s internal financial reports, which included detailed components of operational costs such as chemical material expenses, labor, transportation, electricity, and marketing costs. Furthermore, the researcher analyzed how changes or control over these cost components influenced the amount of net profit earned each month. The results of the analysis showed that the company successfully increased its net profit consistently after implementing more effective operational cost control strategies. Management actively arranged employee work schedules, optimized the use of chemical materials by formulating its own cleaning solutions, and improved efficiency in transportation and electricity usage. These actions directly reduced operational costs and had a positive impact on increasing profit margins. The researcher concluded that operational cost control plays a vital role in achieving optimal net profit. By implementing well-planned and continuous cost-saving strategies, the company not only improved work efficiency but also strengthened its financial performance. Therefore, the company needs to continuously evaluate its operational cost structure to maintain profit stability and enhance competitiveness in the cleaning services market
ANALYSIS OF PAYMENT SYSTEM SUPERVISION AND CUSTOMER PROTECTION FROM CARD SKIMMING (CASE STUDY AT THE REPRESENTATIVE OFFICE OF BANK INDONESIA OF NORTH SUMATRA)
Get PDFThe development of information technology, especially in the field of online payments, has changed the way people conduct financial transactions. The advent of e-banking allows customers to conduct various banking transactions without having to go to a bank or ATM. This certainly makes the transaction process more efficient and effective, providing tremendous convenience for customers. However, despite the convenience, e-payment systems also carry great risks, especially in relation to the threat of cybercrime, such as card skimming. This crime occurs when a perpetrator steals a customer's ATM card data through a device installed on an ATM machine, which is then used to access and withdraw funds illegally. Although various related regulations have been implemented. This paper aims to find out the provisions of Bank Indonesia to keep the payment system safe and efficient, the challenges in dealing with cyber risks remain large. Therefore, it is important for every party, both banks and customers, to continue to increase awareness of the potential threat of cybercrime. In this regard, Bank Indonesia, as the payment system regulator in Indonesia, plays an important role in regulating and ensuring that the payment system operates in accordance with the principles of security, efficiency, equality of access, and consumer protection. Overall, while progress has been made in securing payment systems and electronic transactions, challenges remain. Bank Indonesia, together with banking institutions and the public, needs to continue to strengthen supervision, technology, and education efforts to ensure the security of transactions in the banking world. The protection of customers should always be the top priority, by ensuring that the payment system implemented is always safe and efficient. With more intensive measures, such as the use of advanced technology, strict supervision, and close collaboration between related parties, it is hoped that the potential for cybercrime can be minimised, and the public can enjoy safe, convenient, and reliable banking services
ANALYSIS OF GREEN MARKETING MIX ON PURCHASE DECISIONS FOR AQUA LIFE PRODUCTS IN BOGOR CITY
Get PDFThis study aims to analyze the influence of Green Marketing Mix elements (green product, green price, green promotion, green place) on the purchase decision of Aqua Life product in Bogor City. The research uses a quantitative descriptive approach with multiple linier regression analysis. Data was collected through a questionnaire to 100 respondents who had purchased Aqua Life products. The results shows that green products and green promotion had the most dominant influence on purchase decisions, followed by green prices and green places. These findings show that eco-friendly products, effective promotional strategies, competitive pricing, and strategic distribution access are key factors in influencing consumer purchasing decisions. This research provides recommendations to PT. Danone Indonesia to increase consumer awareness through education environmentally friendly products and strengthen product distribution in the market
DIGITAL HRM LITERATURE REVIEW IN BEST HRM PRACTICES: GLOBAL HRM POLICIES FOR A BETTER WORLD
Get PDFDigitalization and information technology transformation encourage human resource management in organizations to be more precise, flexible and innovative in practice. HRM experts Pfeffer et al. (2025) and Ulrich & Dulebohn (2015) provide findings on the next HRM agenda related to information systems and digital HRM. Especially, the book by Manuti & de Palma (2023) shows the details of findings on digitalization and transformation of HR and Organizations. This article aims to a. review the importance of implementing Digital HR related to Best HRM Practices; b. Case study of the implementation of digital HR based on annual reports at Singapore Airline and Qantas Airline (Australia) airlines; and c. contribution of digital HR to global HRM policies. The review method uses SLR with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol. The findings from this study provide a comprehensive framework that involved both talent management and digital talent in managing organization. Limitation and reserch future are also discussed.
THE ROLE OF ISLAMIC BANKING IN ENHANCING FOOD SECURITY IN INDONESIA
Get PDFThis study examines the role of Islamic banking in financing the agricultural sector in Indonesia from 2020 to 2024. Utilizing a quantitative descriptive approach and secondary data from the OJK Islamic Banking Statistics, the study identifies a notable upward trend in agricultural financing by Islamic Commercial Banks (BUS) and Islamic Window Banks (UUS) during the period. This trend suggests that Islamic banking has the potential to contribute to national food security, enhance farmer productivity, and improve income levels. However, despite this growth, the agricultural sector continues to face persistent challenges, including climate risks, price fluctuations, and limited technological adoption. Addressing these challenges requires the development of innovative and accessible Islamic financial instruments, such as salam, murabaha, and mudaraba, to support the sector's long-term sustainability
THE EFFECT OF THE IMPLEMENTATION OF E-FILING, TAX SOCIALIZATION AND TAX SANCTIONS, ON THE COMPLIANCE OF INDIVIDUAL TAXPAYER TAX RETURN REPORTING
Get PDFThis research aims to determine the effect of implementing E-Filing, tax socialization and tax sanctions on Individual Taxpayer SPT Reporting Compliance. The research method used is a quantitative method. The sample in the study was 98 respondents. The data collection technique uses a questionnaire. The analysis technique used is validity testing, reliability testing, and regression analysis. The research results show that all variables of E-Filing Implementation, Tax Socialization, Tax Sanctions have a significant positive effect on Taxpayer SPT Reporting Compliance. This shows that the variability of the dependent variable can be explained by the independent variable by 48.2%, the remaining 51.8% by other variables. Attribution theory explains that individual behavior, such as tax compliance, is influenced by how they act with certain causes, both originating from internal factors (personal motivation, responsibility) and external (social pressure, systems, or legal consequences)