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THE EFFECT OF TAX MINIMIZATION, BONUS MECHANISM, FOREIGN OWNERSHIP, EXCHANGE RATE, AUDIT QUALITY ON TRANSFER PRICING DECISIONS
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The purpose of this study was to determine the effect of tax minimization, bonus mechanisms, foreign ownership, exchange rates, and audit quality on transfer pricing in manufacturing companies in Indonesia. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. By using the purposive sampling method, 81 companies were selected as the research sample. Based on logistic regression analysis, it was proven that the tax minimization variable has a significant positive effect on transfer pricing decisions. Likewise, the audit quality variable is proven to have a significant negative effect on transfer pricing decisions in manufacturing companies in Indonesia. Meanwhile, the bonus mechanism, foreign ownership, and exchange rate variables were not proven to have a significant effect on the company's transfer pricing decision. These results indicated that the greater the tax minimization carried out by the company and the lower the audit quality will increase the probability of the company in conducting transfer pricing, and vice versa. The results of this study have implications for encouraging the government to make regulations that can prevent transfer pricing practices between companies that have a special relationship that might harm the government from tax revenue.
Keywords: bonus mechanism; foreign ownership; tax minimization; transfer pricin
DESAIN LAPORAN KEUANGAN UMKM BERBASIS MICROSOFT EXCEL PADA SUNSHINE LAUNDRY
Get PDFThis study aims to design the financial statements of Sunshine Laundry using the Microsoft Excel application. The research method was descriptive qualitative. Instruments of data collection was down through interview in the form of questions regarding the recording of financial statements. While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business. The results of this study indicate that the design of financial statements with Microsoft Excel helps Sunshine Laundry in compiling financial reports in accordance with EMKM accounting standards. The design of financial reports using Microsoft Excel is assisted by data flow diagrams to describe the flow of the system consisting of a menu design sheet, module 1, module 2, price list, transaction list, account type, chart of account, general journal, income statement, and statement of financial position
ANALISIS COMPETITIVE ADVANTAGE MELALUI PENDEKATAN RELATIONAL CAPITAL DAN SUPPLY CHAIN INTEGRATION
Get PDFThis research aims to examine the effect of relational capital to competitive advantage through supply chain integration. Research method in this study was explanatory research with a quantitative approach. This Research method used explanatory research with a quantitative approach. The object of this research was in four districts of East Java at Nganjuk, Kediri, Malang and Probolinggo which are centers of onion production that have the similar environmental conditions. The sampling method in this study used multistage proportional random sampling. There were 200 respondents as a sample of this research. Data analysis usedpath analysis method by software SPSS 23. The results showed that the relational capital has a positive but not significant effect on the supply chain integration and relational capital has a positive and significant effect on the competitive advantag
Studi Efektivitas Vaksin Influenza: Updated Review
Get PDFAbstract—Influenza is caused by a rapidly mutating virus that consists of 2 types, namely, type A with the H1N1 and H3N2 genotypes and type B. Influenza caused global mortality with 250,000-500,000 death in 2009. The effectiveness of vaccines also changes regarding the mutation of influenza viruses, however, the development and utilization of influenza vaccines should be supported by the economic status of a country. Up to now, many countries have not prioritized the utilization of influenza vaccines. The target of influenza vaccination in children and adults (> 60 years old). The purpose of this review was to determine the effectiveness of influenza vaccines from various countries and categorize them based on their income. This review used Medline, Elsevier, and BMC Public Health as the database with the keywords "Effectiveness" and "Influenza vaccine". Then, the articles are selected based on inclusion and exclusion criteria. Based on the initial search 784 articles match the keywords, and only 13 articles met the criteria. These articles are classified based on the center of the study to classify based on their national income; 5 studies in high-income countries, 5 studies in upper-middle-income countries, 3 studies in lower-middle-income countries, and 1 study in low-income countries. The results showed that the administration of influenza vaccine in high-income and upper-middle-income countries is quite effective for type A H1N1 genotypes, whereas H3N2 is less effective. In the lower-middle-income countries, the utilization of vaccines with type A H3N2 genotype was effective, however, in the low-income countries, the effectiveness of vaccines has not been justified due to the limited study of the type of influenza and the administration of influenza vaccines in those countries.
Keywords: effectiveness, high-income countries, influenza vaccine, low-income countries, middle-income countries
Abstrak—Influenza disebabkan virus yang cepat bermutasi yang terdiri atas 2 tipe, yaitu tipe A dengan genotip H1N1 dan H3N2 dan tipe B. Influenza menjadi penyebab kematian 250.00 – 500.000 dari populasi dunia pada tahun 2009. Keefektivan vaksin juga berubah dengan bermutasinya virus influenza namun dalam perkembangan vaksin dan penggunaan vaksin harus didukung oleh kondisi ekonomi suatu negara. Sampai saat ini banyak negara yang belum memprioritaskan penggunaan vaksin influenza. Target vaksin influenza merupakan anak – anak dan dewasa dengan umur >60 tahun. Tujuan dari review ini adalah mengetahui keefektivan vaksin influenza dari berbagai negara berdasarkan pendapatannya. Artikel review ini menggunakan database dari Medline, Elsevier, dan BMC Public Health dengan kata kunci “Effectiveness” dan “Influenza vaccine”. Artikel yang diperoleh kemudian diseleksi berdasarkan kriteria inklusi dan eksklusi. Berdasarkan hasil penelusuran diperoleh sebanyak 784 artikel yang sesuai dengan kata kunci, kemudian artikel diseleksi kembali sehingga diperoleh 13 artikel yang masuk ke dalam kriteria review. Selanjutnya artikel tersebut diklasifikasikan berdasarkan lokasi studi sehingga diperoleh 5 studi pada negara high income, 5 studi pada negara upper-middle income, 3 studi pada negara lower-middle income, dan 1 studi pada negara low income. Hasil telaah menunjukkan bahwa pemberian vaksin influenza di negara dengan High income dan upper-middle income dinilai efektif untuk tipe A genotip H1N1, sedangkan untuk genotip H3N2 kurang efektif. Di negara lower-middle income, penggunaan vaksin pada tipe A genotip H3N2 sudah efektif, namun pada negara dengan low income belum dapat dinyatakan keefektivan dikarenakan belum terdapat hasil penelitian terkait tipe influenza dan penggunaan vaksin influenza di negara tersebut.
Kata kunci: efektivitas, high-income countries, low-income countries, middle-income countries, vaksin influenz
Studi Kelayakan Pendirian Industri Ekstraksi Emas dari E-waste di Surabaya
Get PDFAbstract-- In this modern era along with the development of technology can not be separated from the waste produced. Waste from solid from technological development is electronic waste or often called e-waste. Along with the development of technology followed by an increase in e-waste in both developed and developing countries. E-waste itself is composed of a variety of substances from heavy metals to chemicals and even precious metal groups also make up the e-waste itself. It is said e-waste because it has not been used either because the technology has been left behind by the times, its performance has declined, or it cannot be used. Even so the constituent content in e-waste does not lose its value, one of which is precious metals that can be recycled. In this research, the opportunity to look at the use of precious metal content that is still valuable and can be taken from e- waste is gold, taking into account existing market share and methods for taking gold content in e-waste. This gold extraction activity from e-waste is more commonly known as urban mining outside Indonesia, because from the observations of researchers in Indonesia, especially in Surabaya, this business activity is still rarely an additional reason to conduct a feasibility study for the establishment of this industry in Surabaya. With the characteristics of the City of Surabaya it is assumed to supply qualifie d raw materials for processing, besides that Surabaya is also one of the large market shares in Indonesia. In this research the method of extracting raw materials used is hydrometallurgy, because the product produced is gold so special security management was formed. In addition, because both raw materials and supporting materials in production are classified as B3, special management is also carried out related to waste treatment and worker safety in operational activities. At the founding of this industry capital came from bank loans and own capital with a ratio of 33:67 for a total project cost of Rp 1,455,738,638. The IRR calculation results in this industry are greater than MARR that is 361%> 10.48%), for the NPV value obtained Rp 6,223,244,133.67, then with a 5 -year planning horizon only requires a DPP of 0.313891047 or about 3 months ( smaller than the planning horizon for 5 years). For the sensitivity analysis the most important variables are the selling price and the cost of raw materials.Keywords: e-waste, hydrometallurgy, industrial planning, feasibility study, urban mining
Abstrak -- Pada era modern ini seiring perkembangan teknologi tidak lepas dari limbah yang dihasilkan. Limbah dari padat dari perkembangan teknologi adalah sampah elektronik atau yang sering disebut e-waste. Seiring perkembangan teknologi diikuti peningkatan e-waste baik di negara maju maupun negara berkembang. E-waste itu sendiri tersusun dari berbagai zat baik logam berat hingga zat kimia bahkan golongan logam mulia juga menjadi penyusun dari e-waste itu sendiri. Dikatakan e-waste karena sudah tidak digunakan baik karena teknologi tersebut sudah tertinggal oleh jaman, kinerjanya menurun, maupun sudah tidak dapat digunakan. Walaupun begitu kandungan penyusun pada e-waste tidak kehilangan nilainya salah satunya logam mulia yang dapat didaur ulang. Pada penelitian ini melihat peluang pemanfaatan kandungan logam mulia yang masih bernilai dan dapat diambil dari e-waste yang ada yaitu emas, dengan mempertimbangkan pangsa pasar yang ada serta metode dalam mengambil kandungan emas pada e-waste. Kegiatan mengekstraksi emas dari e-waste ini lebih sering dikenal dengan urban mining di luar Indonesia, karena dari pengamatan peneliti di Indonesia terutama di Surabaya kegiatan bisnis ini masih jarang me njadi tambahan alasan untuk melakukan penelitian studi kelayak pendirian industri ini di Surabaya. Dengan karakteristik Kota Surabaya diasumsikan pasokkan bahan baku mumpuni untuk diolah, selain itu Surabaya juga salah satu pangsa pasar yang besar di Indonesia. Pada penelitian ini metode pengekstraksian bahan baku yang digunakan adalah hidrometalurgi, karena produk yang dihasilkan adalah emas maka dibentuk manajemen keamanan khusus. Selain itu karena baik bahan baku dan bahan pendukung dalam produksi tergolong B3 maka juga dilakukan manajemen khusus terkait pengolahan limbah serta keselamatan pekerja pada kegiatan operasional. Pada pendirian industri ini modal berasal dari pinjaman bank dan modal sendiri dengan rasio 33:67 untuk total project cost sebesar Rp 1.455.738.638. Hasil perhitungan IRR pada industri ini bernilai lebih besar dari MARR yaitu 361% > 10,48%), untuk nilai NPV didapatkan Rp 6.223.244.133,67, maka dengan horizon perencanaan 5 tahun hanya memerlukan DPP sebesar 0,313891047 atau sekitar 3 bulan (lebih kecil dibandingkan horizon perencanaan selama 5 tahun). Untuk analisis sensitivitas variabel yang peling berpengaruh adalah harga jual dan biaya bahan baku.Kata Kunci: e-waste , hidrometalurgi, perencanaan industri, studi kelayakan, urban minin
HUBUNGAN ANTARA QUALITY OF WORK LIFE DENGAN TURNOVER INTENTION
Get PDFAbstract — Turnover intention is the employees’s intention to leave a company at this time. Turnover intention becomes one of the predictor that causing turnover. A high rate of the turnover will impact the company’s expenses for the recruitment and selection of the new employees, also will impact the social instability of a company. This research used quantitative correlational study with survey or questionnaire approached. The samples are calculated using the raosoft application. The data were collected from 194 employees at PT. X in Pasuruan, East Java. The sampling technique using accidental sampling that adjusted to the criteria of this research, such as employees aged around 20 – 60 years and have worked for at least 1 year. Turnover intention measured by turnover intention scale by Mobley et al (1979), while quality of work life measured by EWON Scale (2002) and open questions. Data analysis in this study is using the SPSS 22.0 application. The results of the analysis show that there is a relationship between quality of work life and turnover intention (r = -0.279, p <0.05). The correlation shows that the quality of work life can improve employee performance and higher productivity so it will reduce the intention to leave from the company. Job security became the aspect that had the highest correlation value with turnover intention (r = -0.313, p <0.05). Based on the results, implications for the company are increase or maintain the level of quality of work life . For further research, it is expected to increase the variation of open questionnaires to get other factors that affect the quality of work life.
Keywords: quality of work life, turnover intention
Abstrak— Turnover intention adalah niat karyawan untuk keluar dari suatu perusahaan saat ini. Turnover intention menjadi salah satu prediktor terjadinya turnover. Tingkat turnover yang tinggi akan berdampak pada pengeluaran biaya perusahaan yang semakin besar guna perekrutan dan seleksi karyawan baru serta akan berdampak pada ketidak stabilan kondisi sosial suatu perusahaan. Penelitian ini menggunakan penelitian korelasional kuantitatif dengan pendekatan survei atau kuesioner. Perhitungan sampel menggunakan aplikasi raosoft. Data dikumpulkan dari 194 karyawan di PT. X di Pasuruan, Jawa Timur. Teknik pengambilan sampel menggunakan accidental sampling yang disesuaikan dengan kriteria penelitian ini, yaitu karyawan berusia sekitar 20 - 60 tahun dan telah bekerja minimal selama 1 tahun. Intensi keluar dari perusahaan diukur dengan skala dari Mobley et al (1979) sedangkan kualitas kehidupan kerja diukur dengan Skala EWON (2002), dan pertanyaan terbuka. Analisis data dalam penelitian ini menggunakan aplikasi SPSS 22.0. Hasil penelitian menujukkan bahwa ada hubungan antara quality of work life dengan turnover intention (r = -0,279, p< 0.05). Job security menjadi aspek yang memiliki nilai korelasi tertinggi dengan turnover intention (r = - 0,313, p< 0.05). Korelasi tersebut menunjukkan bahwa subjek menganggap bahwa kualitas kehidupan pekerjaan menjadi salah satu hal yang dapat meningkatkan kinerja dan produktivitas karyawan yang lebih tinggi sehingga hal itu akan mengurangi adanya intensi keluar yang dimiliki oleh karyawan. Implikasi bagi perusahaan adalah perusahaan dapat meningkatkan atau mempertahankan tingkatan quality of work life. Bagi penelitian selanjutnya dapat menambah variasi angket terbuka untuk mendapatkan faktor lain yang memengaruhi kualitas kehidupan pekerja.
Kata kunci: kualitas kehidupan kerja, intensi kelua
SCRIPT SKENARIO FILM YANG DIBUAT TIDAK SESUAI DENGAN NASKAH
Get PDFAbstract— Copyright is intellectual property in the fields of science, art, and literature which has a strategi c role in supporting nation building and advancing public welfare. Film is a part of cultural art work that is realized based on cinematographic rules is a cultural phenomenon. This means that the film is the result of a creative process of citizens that is carried out by combining the beauty, technological sophistication, and the system of values, ideas, norms, and human actions in society, nation and state. therefo re the development of science, technology, art, and literature, has been so rapid that it requires increased protection and guarantees of legal certainty for the creator, copyright holder, and owner of related rights. With the legal regulation on Copyright, it does not automatically stop any legal problems that occur as in the case between RAC and Director HB and RJP film producers who question the Scenario Script film "Soekarno" that is not in accordance with the Manuscript. The formulation of the problem in this case study is whether HB as the director and RJP as the Soekarno Film Producer are responsible for making a screenplay script that is not in accordance with the Manuscript owned by the RAC. This thesis writing aims to fulfill one of the requirements to obtain a Bachelor of Laws degree at the Faculty of Law, University of Surabaya. The writing of this research uses normative juridical legal research type, from legal research conducted with the method, it is obtained that the script of Soekarno's screenplay is the work of HB's director in the Sinema trogafi field which is expressed in real form, so that HB can be called a creator with moral rights. and economic rights to the creation of the "Soekarno" Screenplay Script. The two RJPs of a Soekarno Film Producer, in this case referred to as a phonogram producer, hav e related rights in the form of economic rights to the "Soekarno" Film creation. The three RACs are the owners of the manuscript "Bung Karno: Indonesia Merdeka", whose script is used as a basic reference for making HB's "Soekarno" screenplay script, so that in this c ase the RAC cannot be called the creator of the film "Soekarno" because of the Soekarno Scenario Script HB has done the development of a more innovative storyline.
Keywords: (copyright, Film, Cinematography)
Abstrak— Hak cipta merupakan kekayaan intelektual di bidang ilmu pengetahuan, seni, dan sastra yang mempunyai peranan strategis dalam mendukung pembangunan bangsa dan memajukan kesejahteraan umum. Film merupakan bagian karya seni budaya yang terwujud berdasarkan kaidah sinematografi merupakan fenomena kebudayaan. Hal itu bermakna bahwa film merupakan hasil proses kreatif warga negara yang dilakukan dengan memadukan keindahan, kecanggihan teknologi, serta sistem nilai, gagasan, norma, dan tindakan manusia dalam bermasyarakat,berbangsa, dan bernegara. oleh karena itu perkembangan ilmu pengetahuan, teknologi, seni, dan sastra, sudah demikian pesat sehingga memerlukan peningkatan pelindungan dan jaminan kepastian hukum bagi pencipta, pemegang Hak Cipta, dan pemilik Hak terkait. Dengan adanya pengaturan hukum tentang Hak Cipta tidak secara otomatis menghentikan adanya persoalan hukum yang terjadi seperti di dalam kasus antara RAC dengan Sutradara HB dan Produser film RJPyang mempersoalkan Script Skenario film “Soekarno” yang tidak sesuai dengan Naskah. Rumusan masalah dalam penelitian kasus ini adalah Apakah HB selaku sutradara dan RJP selaku Produser Film Soekarno bertanggung gugat atas pembuatan Script Skenario film yang tidak sesuai dengan Naskah yang dimiliki oleh RAC. Penulisan skripsi ini bertujuan untuk memenuhi salah satu syarat untuk memperoleh gelar Sarjana Hukum di Fakultas Hukum Universitas Surabaya. Penulisian penelitian ini menggunakan tipe penelitian hukum yuridis normatif, dari penelitian hukum yang dilakukan dengan metode tersebut diperoleh hasil bahwa Script sk enario film Soekarno merupakan hasil karya cipta sutrdara HB di bidang Sinematrogafi yang diekspresikan dalam bentuk nyata, sehingga HB dapat disebut sebagai pencipta yang mempunyai hak moral dan hak ekonomi atas ciptaan Script Skenario film “Soekarno”. Kedua RJP seorang Produser Film Soekarno yang dalam hal ini disebut sebagai produser fonogram mempunyai hak terkait berupa hak ekonomi atasciptaan Film “Soekarno’. Ketiga RAC merupakan pemilik Naskah “Bung Karno : Indonesia Merdeka”, yang naskahnya dijadikan sebagai referensi dasar untuk pembuatan Script Skenario film “Soekarno” milik HB, sehingga dalam hal ini RAC tidak dapat disebut sebagai pencipta dari film “ Soekarno” karena Script Skenario film soekarno oleh HB sudah dilakukan pengembangan alur cerita yang lebih di inovasi.
Kata kunci: Hak Cipta, Film, Sinematograf
PERDAGANGAN INTERNASIONAL EKSPOR TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA 2015‐2019
Get PDFAbstract — In a country, economic growth is a top priority. In realizing Indonesia's economic growth there is a very influential factor namely International Trade. In international trade, the country will benefit directly through an increase in national income and ultimately increase the rate of output and economic growth. The main development component in international trade is exports, exports play a major and significant role in the development process of a nation. This study uses quantitative methods using statistical tests processed through SPSS, aiming to obtain more valid data to be able to analyze the impact of international trade (exports) on economic growth in Indonesia in 2015‐ 2019. The analysis shows that international trade (exports) has no direct effect on economic growth in Indonesia, this is evidenced by the results of analysis of studies that show that even though exports fell, the trade balance experienced a surplus and the known r value for the relationship of economic growth and exports was 0.393 <r table 0.878. This shows that economic growth does not correlate with exports (invalid).
Keywords: economic growth, exports, international trade
Abstrak — Dalam sebuah Negara, pertumbuhan ekonomi merupakan sebuah capaian yang menjadi prioritas utama. Dalam mewujudkan pertumbuhan ekonomi Indonesia terdapat faktor yang sangat berpengaruh yaitu Perdagangan Internasional. Didalam perdagangan internasional, negara akan memperoleh keuntungan secara langsung melalui kenaikan pendapatan nasional dan pada akhirnya akan menaikkan laju output dan pertumbuhan ekonomi. Komponen pembangunan utama dalam perdagangan internasional adalah ekspor, artinya ekspor memegang peranan utama dan signifikan terhadap proses pembangunan suatu bangsa. Studi ini menggunakan metode kuantitatif menggunakan uji statistik yang diolah melalui SPSS, bertujuan untuk mendapatkan data yang lebih valid untuk dapat melakukan analisa dampak perdagangan internasional (ekspor) terhadap pertumbuhan ekonomi di indonesia 2015‐2019. Hasil analisis menunjukkan bahwa perdagangan internasional (ekspor) tidak berpengaruh langsung terhadap pertumbuhan ekonomi di Indonesia, hal ini dibuktikan dengan hasil analisis studi yang menunjukkan bahwa walaupun ekspor turun akan tetapi neraca perdagangan mengalami surplus dan diketahui nilai r hitung untuk hubungan pertumbuhan ekonomi dan ekspor adalah 0,393 < r tabel 0,878 . Hal ini menunjukkan bahwa pertumbuhan ekonomi tidak berkolerasi dengan ekspor (dinyatakan tidak valid).
Kata kunci: pertumbuhan ekonomi, ekspor, perdagangan internasiona
Characterization of Green Pigment from Sauropus androgynus Shoot Cultures
Get PDFThe dark green leaves of Sauropus androgynus (Euphorbiaceae) have various nutritive values and are commonly used for human consumption as food, medicine, and natural dye substance in South-east Asia. Shoot cultures of this plant were established by adding various concentrations of kinetin (Kn) and benzyl adenine (BA) using nodal explants. The best results were recorded when Kn 0.1 mg/L was used with BA 1 mg/L (BA1Kn0.1). Spectrophotometric analysis showed two peaks of green pigment in shoot cultures, A pigment (λmax = 663.6 - 663.8 nm, absorbance 0.1111) and B pigment (λmax= 611.3 - 613.9 nm, absorbance 0.0390). Thin Layer Chromatography (TLC) analysis showed two green spots (Rf Y = 0.31 and Rf Z = 0.25) of shoot cultures on medium supplemented with BA1Kn0.1 for 10 days. Pigment profiles of shoot culltures were similar to their corresponding mother plants. Random Amplified Polymorphic DNA (RAPD) was used as a preliminary technique to evaluate the genetic similarity of the shoot cultures and their corresponding mother plants. It showed four similar DNA banding patterns to their leaves, ranging from 271-765 bp
Editorial | Stop the Academic Bullying: Our Internal Reflections for a Fairer Peer Reviews [Hentikan Perundungan Akademik: Refleksi Internal untuk Penilaian Sejawat yang Lebih Adil]
Get PDFAcademic bullying in peer reviews is a cultural problem. This Editorial Note is intended to identify the unhelpful comments/critiques and to highlight the impact of unprofessional peer reviews toward the well-being and career development of fellow researchers. We acknowledge that we are part of the problems, and the necessary steps are needed to break the chain of the academic bullying culture in peer reviews. New guidelines for editors and reviewers are part of the solutions to promote constructive comments, as well as stronger internal consolidation throughout the peer reviews process.
Perundungan akademik dalam penilaian sejawat (peer review) adalah sebuah permasalahan kultur. Catatan Editorial ini bertujuan mengindentifikasi komentar atau kritik yang tidak membangun, serta menggarisbawahi dampak penilaian sejawat yang tidak profesional terhadap kesejahteraan dan pengembangan karir sesama peneliti. Kami menyadari bahwa kami merupakan bagian dari permasalahan ini, dan diperlukan langkah-langkah untuk memutus rantai kultur perundungan akademik dalam penilaian sejawat. Pedoman baru bagi editor dan mitra bestari merupakan bagian dari solusi untuk mendorong komentar yang konstruktif, serta konsolidasi internal yang lebih kuat dalam proses penilaian sejawat