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PERAN LABEL HALAL DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK WARDAH DI KOTA PALEMBANG
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The cosmetic product sector in Indonesia is overgrowing. The increasing popularity of halal cosmetics has an impact on increasing the need for cosmetic products. Thus, various manufacturers from various brands offer advantages in terms of quality and benefits and a halal assurance to provide a sense of safety for consumption. This can stimulate purchasing decisions for these products based on these considerations from the various cosmetic products available in the market. Wardah is one cosmetic product company that prioritizes the halal brand image. The sample in this study was 110 samples. Data analysis in this research used the SPSS version 25 program. The halal label has a positive and substantial impact on purchasing decisions. The hypothesis test has an absolute value of 0.030, or lower than 0.05 and a regression coefficient of 0.158 (positive). Brand image has a positive and substantial impact on purchasing decisions. Testing the hypothesis obtained an absolute value of 0.001, or lower than 0.05 and a regression coefficient of -0.341 (negative). The results of this study show that the halal label variable (X1) has a positive and substantial impact on purchasing decisions (Y) for Wardah products in Palembang City
ANALISIS POTENSIAL FINANCIAL DISTRESS PADA BANK UMUM KONVENSIONAL INDONESIA PERIODE 2018-2021
Get PDFThe financial sector is one sector that is always overshadowed by various potential risks. These risks need to be anticipated by banks. Failure to manage risk will affect the bank's financial condition, one of which will lead to potential financial distress. Therefore, the ability of conventional commercial banks is needed to predict the potential for financial distress. The more banks cannot predict the potential for financial distress, it will lead to bankruptcy.
This study aims to analyze the Zmijewski model (X-Score) in order to predict financial distress in conventional commercial banks. The object of research is the 13 conventional commercial banks that get the highest rating score from Forbes. Forbes released The World's Best Banks in 2022 by determining the best bank in Indonesia. The variable in this study is to take the cut-off value presented in the Zmijewski model (X-score). The study uses a descriptive approach with secondary data types sourced from the annual financial statements of the Financial Services Authority (OJK) from 2018-2021. The results show that in the Zmijewski model, based on the average X-score, there are 3 conventional commercial banks that are detected as having the potential to experience financial distress. The 3 conventional commercial banks are Bank Jago, Bank Neo Commerce and May Bank. The potential for financial distress is reflected in the results of the profitability ratio (return to assets), which during the observation period there was a tendency to decrease, especially at Bank Jago with the profitability ratio always losingSektor keuangan merupakan salah satu sektor yang selalu dibayangi dengan berbagai potensi risiko. Risiko-risiko tersebut perlu diantisipasi oleh perbankan. Gagalnya mengelola risiko akan mempengaruhi kondisi keuangan bank salah satunya akan menimbulkan potensi financial distress. Oleh karena itu diperlukan kemampuan bank umum konvensional untuk memprediksi potensi financial distress. Semakin bank tidak dapat memprediksi potensi financial distress maka akan menimbulkan kebangkrutan. Oleh karena itu penelitian ini bertujuan untuk menganalisis model Zmijewski (X-Score) dalam rangka memprediksi financial distress pada bank umum konvensional. Objek penelitian adalah 13 bank umum konvensional yang mendapatkan skor penilaian tertinggi dari Forbes. Forbes merilis The World’s Best Banks tahun 2022 dengan menetapkan bank terbaik di Indonesia. Variabel pada penelitian ini adalah mengambil nilai cut-off yang tersaji pada model Zmijewski (X-score). Penelitian menggunakan pendekatan deskriptif dengan jenis data sekunder yang bersumber dari laporan keuangan tahunan Otoritas Jasa Keuangan (OJK) dari 2018-2021. Hasil menunjukkan pada model Zmijewski, berdasarkan nilai X-score rata-rata terdapat 3 bank umum konvensional yang terdeteksi memiliki potensi mengalami financial distress. Tiga bank umum konvensional tersebut adalah Bank Jago, Bank Neo Commerce dan May Bank. Potensi financial distress tersebut tercermin pada hasil rasio profitabilitas (return to asset) yang selama periode pengamatan ada kecenderungan mengalami penurunan terutama pada Bank Jago dengan tingkat rasio profitabilitas selalu merugi
THE RELATIONSIP BETWEEN POPULATION AGES 30-34 AND INFLATION OF THE GROWTH DOMESTIC BRUTO INFLATOR
No full textThis study aims to determine the relationship between the population aged 30-34 years and inflation as measured by the Gross Domestic Product (GDP) deflator. The method used in this study is the Granger Causality Test. The impact of this research can be seen from this study's results, which is men aged 30-34 years are very influential in the economy. Moreover, most workers in this world are men. The population aged 30-34 greatly influences economic growth and inflation. The male population aged 30-34 has more influence on economic growth and inflation than the female population aged 30-34. In the opposite direction, an increase in unemployment causes GDP to grow more slowly or even fall. Labor is one of the factors driving GDP growth. Increased population growth also has a positive effect on government spending. However, the inflation rate will also have a negative impact on government spending. A high inflation rate can worsen the value of a country's real GDP. If GDP increases, then a country's economic growth is improving. And if the average rate of economic growth in a country from year to year is higher, the income per capita of the community will also increase
Pengembangan Mikrosfer Asiklovir menggunakan Kitosan dan Natrium Tripolifosfat: Faktor Suhu Inlet
Get PDFAbstract—Acyclovir is an antiviral used for the treatment of herpes simplex but it's a short half-life, thereby increasing the administration frequency. To overcome this problem, the acyclovir microsphere system was created with chitosan and sodium tripolyphosphate (NTPP). The formulation used a spray drying method which is influenced by the inlet temperature. Three variations of the inlet temperature are given, i.e. 170 oC (M1), 180 oC (M2), and 190 oC (M3). Physicochemical characterization obtained the same results on the three microspheres. They showed the occurrence of cross-linking between chitosan and NTPP. The average particle sizes of M1, M2, and M3 microspheres were 8.52 µm, 8.92 µm, and 9.83 µm respectively. All microspheres' morphology was spherical with a rough surface. The moisture content of M1, M2, M3 microspheres were 6.63%, 5.49%, 4.63%, respectively. The swelling index of M1, M2, and M3 microspheres obtained from 0.5-4 hours were 143.11-258.86%, 167.26-239.61%, and 152.49-259.60%. The recovery of M1, M2, and M3 microspheres was 33.93%, 47.26%, and 35.09% respectively. The acyclovir encapsulation efficiency of M1, M2, and M3 microspheres were 115.32%, 117.14%, and 111.16% respectively. Dissolution testing showed all three microspheres have the potential for controlled drug delivery systems. The inlet temperature affects the microsphere characteristics and the best inlet temperature was 180 oC.
Abstrak—Asiklovir merupakan antivirus yang digunakan untuk terapi herpes simplex karena tingkat selektivitasnya tinggi tetapi waktu paruhnya cepat sehingga meningkatkan frekuensi pemberiannya. Untuk mengatasi masalah ini asiklovir dibuat sistem mikrosfer. Dalam penelitian ini kitosan digunakan sebagai polimer dan natrium tripolifosfat (NTPP) sebagai penyambung silang. Pembuatannya menggunakan metode spray drying yang dipengaruhi oleh suhu inlet, sehingga diberikan tiga variasi suhu inlet yaitu 170 oC (M1), 180 oC (M2), dan 190 oC (M3). Karakteristisasi fisikokimia meliputi identifikasi gugus fungsi, perubahan melting point, dan energi entalpi memperoleh hasil yang sama pada ketiga mikrosfer yaitu terjadinya ikatan sambung silang antara kitosan dengan NTPP. Ukuran partikel rata-rata mikrosfer M1, M2, M3 berturut-turut adalah 8,52 µm, 8,92 µm dan 9,83 µm. Morfologi bentuk ketiga mikrosfer adalah sferis dengan permukaan kasar. Kandungan lembap mikrosfer M1, M2, M3 berturut-turut adalah 6,63%, 5,49%, 4,63%. Indeks pembengkakan mikrosfer M1, M2, M3 yang diperoleh dari 0,5-4 jam berturut-turut adalah 143,11-258,86%, 167,26-239,61% dan 152,49-259,60%. Perolehan kembali mikrosfer M1, M2, M3 berturut-turut adalah 33,93%, 47,26% dan 35,09%. Efisiensi enkapsulasi asiklovir M1, M2, M3 berturut-turut adalah 115,32%, 117,14% dan 111,16%. Pengujian disolusi asiklovir menunjukkan ketiga mikrosfer berpotensi untuk sistem penghantaran obat terkendali. Suhu inlet berpengaruh terhadap karakteristik mikrosfer asiklovir dan suhu terbaik adalah 180 oC
EKUALISASI SPT MASA PPN DAN SPT MASA PPh DENGAN SPT TAHUNAN PPh TERHADAP KEWAJIBAN PERPAJAKAN CV. ABADI
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In using the self-assessment method, it is possible for taxpayers to make mistakes in fulfilling their tax obligations. The existence of this error resulted in the issuance of a Request for Explanation of Data and /or Information (SP2DK). In 2022 CV. ABADI receives SP2DK from the Pratama Tax Office where the Taxpayer is registered. In the request for explanation letter, the PratamaTax Office found a discrepancy between the Financial Statements reported in the Annual Income Tax Return of the Corporate Income Tax Year 2019 and the reporting of the Period Tax Return which includes the VAT Period Tax Return, Article 23 Income Tax Period Tax Return, and Article 4 paragraph (2) Income Tax Period Tax Return. The difference in income or turnover reported from January – December between the VAT Period Tax Return and the Annual Corporate Income Tax Return amounted to Rp 3,919,090. Then the difference in the fees that should be charged by Income Tax Article 23 and Income Tax Article 4 paragraph (2) which have been reported in the Annual Income Tax Return of the Agency but have not been deducted and reported on the Income Tax Period SPT Article 23 and Income Tax Article 4 paragraph (2) is Rp. 125,550,250 and Rp. 63,409,435. After equalizing, taxpayer can find out the cause of the difference then correct the Annual Income Tax Return of the Agency and the Periodic Tax Return
Characterization of Water Kefir from Broccoli Stem Extract with Addition of Palm Sugar
Get PDFWater kefir is a fermented carbonated beverage and functional food with probiotic properties. Broccoli is an edible green plant which a rich source of vitamins A, B1, B2, B3, and C; it also contains isothiocyanate compounds that have anti-cancer and fiber for digestive system. Palm sugar is a sweetener obtained from concentrated coconut sap and is known to have a low glycaemic index. The purpose of this study was to investigate the effect of broccoli stem extract and palm sugar concentration on its biochemical and microbiological characteristics. Subsequently, the acceptance of the product by the panelists were evaluated through organoleptic tests. Water kefir with sugar content of 15% had the highest lactic acid, antioxidant activity, lactic acid bacteria, yeast, ethanol content, and water kefir with a concentration of 1:5 and sugar content of 15% found the highest acceptance by the panelists. Water kefir obtained in this study did not have contaminant bacteria. This product also met the codex standard
Active compounds of fingerroot (Boesenbergia pandurata) for obesity treatment: in silico approaches
Get PDFObesity has become increasingly prevalent worldwide each year. Several studies have proven that herbs are effective in preventing obesity. The research delved into the active compounds of Boesenbergia pandurata to reveal their mechanisms of action by utilizing bioinformatics approaches. The research methods included active compounds selection, QSAR analysis, networking analysis, molecular docking, and ADME prediction. The QSAR analysis predicted that the active compounds were correlated with some theoretical activities with more than 0.5 probability, namely vasoprotective, anti-hypercholesterolemic, anti-inflammatory, free radical scavenging, and as a lipid metabolism regulator and TNF expression inhibitor. Furthermore, the results of the networking analysis showed that five compounds (pinocembrin, cardamonin, flavokawain B, flavokawain C, and tectochrysin) had direct interactions with RPS6KB1. Pinocembrin exhibited the highest binding affinityof -7.26 kcal/mol, although not as strong as that of the control ligand (FS9). The ADME prediction indicated that the five compounds were non-toxic and had excellent absorption. It can be concluded that the active compounds of B. pandurata have the ability to improve metabolic syndrome, especially obesity, in silico through several mechanisms, such as suppression of pro-inflammatory cytokine, regulation of lipid metabolism, and those associated with antioxidants
Guidelines on Conducting Online Experiments with Repeated Measures and Using Smartphone Applications: [Panduan Melakukan Eksperimen Daring dengan Pengukuran Multipel serta Menggunakan Aplikasi Ponsel]
Get PDFIn Indonesia, online research is typically conducted using survey design. Data collection is conducted by distributing links to questionnaires through social media. Compared to surveys, online experimental research, especially ones that utilize mobile applications and require repeated measures, are very rarely implemented. This is thought to be caused by the lack of experience among researchers of psychology in creating and managing online research platforms or smartphone applications. This article aims to guide researchers on conducting online experiments with repeated measures, integrated with additional smartphone applications that are available for free.
Di Indonesia penelitian secara daring umumnya dilakukan menggunakan desain survei. Pengumpulan datanya dilakukan dengan cara menyebarkan tautan kuesioner melalui media sosial. Dibandingkan survei, penelitian eksperimen daring, terlebih lagi yang menggunakan aplikasi ponsel dan membutuhkan pengukuran multipel sangat jarang dilakukan. Penyebabnya diduga karena peneliti psikologi umumnya belum terbiasa membuat serta mengelola platform penelitian daring atau aplikasi ponsel. Artikel ini bertujuan memberikan panduan melakukan eksperimen daring dengan pengukuran multipel (repeated measures) yang mengintegrasikan tambahan aplikasi ponsel yang bisa dilakukan secara gratis
Responses of Religion and Science to the Threats of the COVID-19 Pandemic in Indonesia: [Respon Agama dan Sains Terhadap Ancaman Pandemi COVID-19 di Indonesia]
Get PDFThe COVID-19 pandemic has presented various responses in society. A number of individuals have believed in its existence and conducted health protocols properly, but there are also those who have done the opposite. During a pandemic, belief in science influences actions and responses in society. However, individuals often do not believe in scientific findings, such as the existence of the virus causing the COVID-19 pandemic (SARS-CoV-2). A number of previous studies have often assumed that science is in conflict with religion. But is religion truly the opposite of science? This article aims to look at the role of belief in science in Indonesian society, in responding to the COVID-19 pandemic, and is hoped to be read by various parties such as the general public, scientists, to policymakers. Furthermore, this article may help in understanding the position of science and religion under certain conditions, while also being able to examine the differences in responses that occur. In Indonesia, religion and science have not been at odds in responding to the COVID-19 pandemic. The two each have their respective roles in providing explanations of the problems that have occured. However, there are groups of religious fundamentalists and their perception in viewing science that require attention in further studies.
Pandemi COVID-19 menghadirkan berbagai respon di masyarakat. Beberapa individu percaya akan keberadaannya dan melakukan protokol kesehatan dengan baik, akan tetapi ada pula yang melakukan hal sebaliknya. Pada masa pandemi, keyakinan terhadap sains (belief in science) memberi pengaruh pada tindakan serta tanggapan masyarakat. Akan tetapi, individu kerap tidak percaya dengan temuan ilmiah, seperti halnya tentang keberadaan virus penyebab pandemi COVID-19 (SARS-CoV-2). Sejumlah studi sebelumnya seringkali menganggap bahwa sains bertentangan dengan agama. Namun, apakah agama adalah faktor yang memang berkebalikan dengan sains? Artikel ini bertujuan untuk melihat peran belief in science pada masyarakat Indonesia dalam merespon pandemi COVID-19, dan diharapkan dapat dibaca oleh berbagai kalangan seperti masyarakat awam, ilmuwan, hingga pembuat kebijakan. Selain itu, artikel ini dapat membantu memahami posisi sains dan agama dalam kondisi tertentu, serta mampu menelaah perbedaan respon yang terjadi. Di Indonesia, agama dan sains tidak berseberangan dalam merespon kondisi pandemi COVID-19. Kedua hal tersebut memiliki perannya masing-masing dalam memberikan penjelasan atas permasalahan yang terjadi. Walaupun demikian, terdapat kelompok fundamentalisme agama dan persepsinya atas sains yang patut mendapat perhatian dalam studi selanjutnya
PENGARUH KARAKTERISTIK MULTINASIONALITAS DAN THIN CAPITALIZATION TERHADAP EFFECTIVE TAX RATE
Get PDFThe company always tries to minimize tax payments through various ways. In particular, a multinational company, has more ability to do tax avoidance. One technique that can be used by multinational corporations is to transfer corporate income from one jurisdiction to another that has a lower corporate income tax rate to minimize overall group tax payments. This mechanism can result in superior tax payments for multinational companies that have subsidiaries or affiliated companies. In addition to income transfer, multinational companies can also regulate their capital composition in order to take advantage of the ease of obtaining capital in a jurisdiction. This study aims to show empirical evidence about the effect of the nature of multinationality (multinational companies) and the existence of capitalization (thin capitalization) on the possibility of tax avoidance. The population sample used in this study were companies listed on the IDX during the 2017-2019 period. The results show that multinational companies have an effect on increasing tax avoidance efforts. Meanwhile, thin capitalization has no effect on efforts to increase tax avoidance