Daftar Jurnal Penerbit Universitas Negeri Semarang
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CSR, Profitability, Capital and Inventory Intensity Effects on ETR Moderated by Firm Size
Get PDFPurpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable.
Method : The population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for 2018-2023, totaling 91 companies. Sample selection used a purposive sampling approach, resulting in 150 data analysis units after excluding 63 outliers, analyzed using the Eviews 12 program. The study uses unbalanced panel data from secondary sources in annual reports. Data analysis techniques were conducted using descriptive statistical approaches and inferential statistical analysis.
Findings : The research findings indicate that Corporate Social Responsibility and Inventory Intensity have no significant effect on the Effective Tax Rate (ETR). In contrast, Profitability negatively affects the ETR, while Capital Intensity has a positive effect. Furthermore, Firm Size moderates the relationship between Inventory Intensity and ETR but does not significantly moderate the effects of Corporate Social Responsibility, Profitability, or Capital Intensity.
Novelty : The study builds upon and extends previous research on the effects of CSR, profitability, capital intensity, and inventory intensity on the ETR by using recent data (2018–2023) and incorporating firm size as a moderating variable to provide a more comprehensive analysis in the Indonesian context
Revisiting Leadership in Public Finance: Evidence on Non-Tax Revenue Receivables Management Quality in Indonesia
Get PDFPurpose: The study examines factors affecting the quality of Non-Tax State Revenue (NTR) receivable management, focusing on human resource competence, internal control, and servant leadership. Despite NTR growth, audit findings reveal ongoing weaknesses, particularly in receivable collection effectiveness.
Method: The study employs a quantitative survey approach with 151 respondents across ministries, comprising civil servants managing NTR at State Ministries and Institutions. Data is analyzed using structural equation modeling (SEM) with partial least squares (PLS) software to examine the relationships between key variables.
Findings: The results show that human resource competence and internal control positively influence the quality of NTR receivable management. However, servant leadership does not enhance the positive effects of these factors, indicating that leadership style may not be a critical moderating variable in this context. Alternatively, transactional or transformational leadership may be preferrable for NTR receivable management in Indonesian context.
Novelty: The research expands the public sector accounting literature by shifting the focus from leadership-driven models to a competency-driven, control-based approach in NTR receivable management. The findings challenge the conventional emphasis on leadership in public finance and suggest that structured policies, internal control mechanisms, and human resource competency are more effective in ensuring financial governance and revenue optimization
Perceived Corruption and Economic Growth: A World Panel Data Analysis
Get PDFThe prevailing view on the impact of corruption on economic growth support the Sand the Wheels argument, namely: corruption impedes economic growth. Corruption increases transaction costs and market certainty. Furthermore, corruption redirects skilled labor from productive towards rent-seeking activities. Corruption also distorts the allocation of government expenditures. Nevertheless, empirical literature on the impact of corruption on economic growth is not unambiguous. Therefore, this study empirically investigates the relationship between corruption and economic growth. This study measures corruption using the Corruption Perception Index (CPI) published annually by Transparency International (TI). Using a sample of 123 countries around the world during the period 2011 to 2018 and the fixed-effects method, the results show that higher corruption is associated with lower economic growth. In specific, a country that can lower its corruption level has a higher level of economic growth. Nevertheless, our heterogenous analysis that classifies country by continent shows that the significant effect remains only in America and Asia-Oceania
Impact of Indonesia\u27s Non-Toll Road Policy on Travel Cost-Time
No full textThis study aims to provide empirical evidence on whether non-toll road construction, as a government investment (National Strategic Project) in the transport infrastructure sector, impacts local economic activity at the village level. It fills a gap in the literature by adopting a Difference-in-Differences (DiD) approach and analyzing at the village level using PODES data, comparing villages affected by the policy (treatment group) with those that were not (control group). Key outcome variables derived from PODES data include travel time and cost to sub-district and district centers. To ensure robustness, the analysis includes fixed effects for time and location, and placebo tests are conducted to validate the assumption of parallel trends. The results show that non-toll road construction leads to a statistically significant reduction in travel time by 21% and travel costs by 30.9%, associated with improved access to government services and modest growth in local economic indicators such as market activity, employment, or business formation
The Impact of Social Media Influencer Credibility on Consumer Purchase Decisions: A Study on Originote Skincare
Get PDFSocial media platforms’ emergence and rapid growth have significantly transformed how consumers behave, especially within the beauty industry. In this realm, influencer marketing has evolved into a crucial strategy that brands increasingly rely on to connect with their audience. This research focuses on influencer reviews\u27 impact on consumers\u27 purchasing choices regarding The Originote skincare products. It considers various moderating factors, including convenience, interactivity, and the source\u27s credibility, to understand this phenomenon comprehensively. This research delves into the intricate dynamics of consumer attitudes by examining various theoretical frameworks, including the Source Credibility Theory and the Theory of Planned Behavior. It specifically focuses on the pivotal roles that trustworthiness, expertise, and attractiveness play in shaping how consumers perceive social media influencers and the products they promote. Through this exploration, the study aims to uncover the underlying mechanisms that drive consumer behavior in the context of influencer marketing. A quantitative approach was utilized in this study, engaging 301 respondents who took part in a meticulously structured online survey. The analysis of the data gathered from a varied sample of consumers was conducted using Structural Equation Modeling (SEM) in conjunction with Partial Least Squares (PLS) methodology. The study results indicate that convenience and interactivity are crucial in shaping consumer attitudes toward influencers. The findings presented here offer significant insights for marketers looking to utilize influencers as effective advocates in promoting affordable and accessible skincare products such as The Originote
Investigating The Effect of Green Bonds on Firm’s Environmental Performance and Shareholder’s Wealth
Get PDFDespite its significant growth, the effect of corporate green bonds on environmental and financial performance in Indonesia is still under-researched. This paper is designed to answer the questions of whether environmental awareness drives companies to raise capital for green projects and, more importantly, whether issuing green bonds is effective to improving the companies’ environmental and financial performance. Using desk reviews from public documents, this study examines green bonds issued by ten Indonesian companies during 2018–2023. It is found that all green bond issuers have climate targets and measures to reduce sustainability risks and that the fund proceeds are associated with climate change adaptation. However, it is unclear in which green bonds can really serve as a bridge between companies’ environmental motives to improve environmental performance. Although the link is uncertain, the study further finds financial improvements with regards to the cost of debt, return on equity, and stock return
Driving Green Product Purchase Intention through the Elaboration Likelihood Model: The Roles of Para-Social Interaction and Information Quality in Live-Streaming E-Commerce
Get PDFThis study examines how Information Quality and Para-Social Interaction influence Green Product Purchase Intention in live-streaming e-commerce using the Elaboration Likelihood Model (ELM). Driven by rising sustainable consumption trends, it explores their impact through Subjective Product Knowledge as a mediator, extending ELM by integrating cognitive and affective cues in Indonesia’s growing digital market. Data were collected from 140 young consumers (aged 17–37) in Semarang, Indonesia, who engage in live-streaming e-commerce. The analysis tested hypotheses, revealing that Information Quality enhances Subjective Product Knowledge, which drives purchase intention, while Para-Social Interaction directly and indirectly affects both. Subjective Product Knowledge mediates these relationships. This offers a novel application of ELM in sustainable consumer behavior in de-veloping countries. Practically, businesses can use high-quality information and trusted streamers to boost green product sales in global markets
Children, Justice, and Femicide: Assessing Victim Rights in Indonesia’s Legal System
Get PDFThe death of a parent profoundly affects a child’s well-being, particularly when caused by homicide committed by a father or the mother’s intimate partner. Research on gender-based killings, or femicide, identifies husbands, boyfriends, and former partners as the most common perpetrators. Yet, children of intimate partner femicide (IPF) victims remain largely invisible in both public discourse and legal protections. This study examines the impacts of IPF on children and evaluates how Indonesia’s legal system supports family recovery, particularly for children who have lost their mothers. Using a qualitative approach, the study draws on literature and an analysis of key Indonesian laws, including the Witness and Victim Protection Act, Criminal Procedure Code, Domestic Violence Elimination Act, Child Protection Act, and Sexual Violence Act. Findings indicate that IPF produces multifaceted harms, including physical and psychological trauma, social challenges, and legal vulnerabilities. Impacts are gendered: girls often assume caregiving roles and mediate between families, while all children experience instability in caregiving, financial insecurity, and increased exposure to trauma. Research on femicide in Indonesia is limited, particularly regarding its effects on children. The study highlights the need for legal reforms to clarify definitions of crime victims and strengthen the rights of family members, ensuring children’s access to comprehensive and sustainable recovery services. Addressing these gaps is crucial for promoting justice and protection for children affected by intimate partner femicide
A Decade of Growth in Outdoor Education Research: A Bibliometric Study Based on the Scopus Database 2014–2024
Get PDFThis study presents a comprehensive bibliometric analysis of scientific publications with the aim of identifying publication trends, citation trends, the journals with the highest number of publications, researcher tendencies, as well as network visualization, overlay mapping, and the geographical distribution of research on the topic of outdoor education. The research employed content analysis, conducted through online searches using the Scopus database and analyzed with VOSviewer software version 1.6.20. The research procedure followed the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) flow, including the stages of identification, screening, and eligibility assessment, covering data from 2014 to 2024. The findings indicate a year-over-year increase in publications related to outdoor education. Network visualization successfully identified several dominant topics in this domain, such as the connection between outdoor education and outdoor learning, although no linkage to psychological aspects has yet been observed. Therefore, new research opportunities may lie in integrating outdoor education with psychological studies. Overlay visualization was used to explore emerging research trends, indicated by yellow-colored terms such as outdoor learning and early childhood education. Overall, the number of scientific publications has shown significant annual growth, as has the number of article citations
Correlation Analysis of Postural Balance in Roller Skate Athletes Between Single Leg Stand and Tandem StandCorrelation Analysis of Postural Balance in Roller Skate Athletes Between Single Leg Stand and Tandem Stand
No full textIntroduction: Postural balance is a crucial component in the performance of roller skate athletes, especially in maintaining stability during dynamic movements. Objectives: This study aimed to analyze the relationship between two postural balance assessment methods: single leg stands and tandem stands, among roller skate athletes aged 10 to 15 years. Method: The study involved 15 athletes selected purposively. Balance data were collected using the single-leg stand and tandem stand tests and analyzed with the Shapiro-Wilk normality test and Pearson correlation test. Result: The results showed that both variables were normally distributed and had a very strong and significant correlation (r = 0.934; p < 0.001). These findings indicate that better balance performance in one method tends to reflect better performance in the other. This confirms that both methods can represent the postural balance ability of roller skate athletes. Conclusion: The study concludes that there is a very strong positive correlation between single leg stand and tandem stand, which can serve as a basis for evaluating and developing balance training programs for roller skate athletes