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PENGARUH AGRESIVITAS PAJAK DAN KONEKSI POLITIK TERHADAP KEBERLANJUTAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA BUMN DAN BUMD TERDAFTAR DI BEI 2020-2024
No full textPenelitian ini bertujuan menganalisis pengaruh agresivitas pajak dan koneksi politik terhadap keberlanjutan perusahaan dengan ukuran perusahaan sebagai variabel moderasi pada BUMN dan BUMD yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024.
Sebanyak 27 perusahaan digunakan sebagai sampel penelitian dengan pendekatan kuantitatif melalui analisis regresi data panel menggunakan EViews versi 13. Agresivitas pajak diukur menggunakan proksi beban pajak, koneksi politik diidentifikasi melalui hubungan politik pada jabatan dewan atau manajemen puncak, keberlanjutan perusahaan direpresentasikan oleh indikator ESG, dan ukuran perusahaan diukur menggunakan total aset.
Hasil penelitian menunjukkan bahwa agresivitas pajak tidak berpengaruh signifikan terhadap keberlanjutan perusahaan, menunjukkan bahwa strategi penghindaran pajak yang bersifat jangka pendek tidak mencerminkan kemampuan perusahaan untuk menjaga keberlanjutan jangka panjang. Sebaliknya, koneksi politik terbukti berpengaruh negatif dan signifikan terhadap keberlanjutan perusahaan. Temuan ini mengindikasikan bahwa meskipun political ties sering dianggap sebagai sumber daya strategis, koneksi politik justru melemahkan keberlanjutan perusahaan, terutama akibat meningkatnya risiko tata kelola, rendahnya transparansi, dan ketergantungan pada kekuasaan politik. Lebih lanjut, ukuran perusahaan tidak terbukti memoderasi hubungan antara agresivitas pajak terhadap keberlanjutan perusahaan maupun hubungan antara koneksi politik terhadap keberlanjutan perusahaan. Hal ini menunjukkan bahwa besar atau kecilnya aset perusahaan tidak cukup kuat untuk mengubah pengaruh utama kedua variabel tersebut terhadap keberlanjutan perusahaan. Secara keseluruhan, penelitian ini memberikan kontribusi empiris mengenai dinamika keberlanjutan BUMN dan BUMD di Indonesia, serta menegaskan pentingnya praktik tata kelola yang kuat dan independensi perusahaan dari pengaruh politik dalam menjaga keberlanjutan jangka panjang.
Kata Kunci: Agresivitas Pajak, Koneksi Politik, Ukuran Perusahaan dan Keberlanjutan Perusahaa
LAPORAN PRAKTIK KERJA LAPANGAN EVALUASI KINERJA KOLOM STRIPPER (C-04) PADA UNIT KILANG PUSAT PENGEMBANGAN SUMBER DAYA MANUSIA (PPSDM MIGAS) CEPU
Full text linkManajemen Transportasi Melalui Dinas Perhubungan Kota Surabaya Dalam Memberikan Pelayanan Transportasi Publik Kepada Masyarakat Surabaya Studi Kasus Wira Wiri Surabaya
No full textThis research aims to find out and describe the management of wira wiri Surabaya through the Surabaya City Transportation Department as a means of public transportation services for the Surabaya community. This research uses qualitative methods with data collection techniques carried out by observation; document study; and in-depth interviews with informants. Determination of informants is done by purposive technique on key informants, then continued with snowball technique. The data validity checking technique used is data triangulation. Furthermore, the data analysis technique is by reducing data; presenting data; and drawing conclusions, the focus of this research is 4, namely safety, regularity, comfort and economy. The results showed that the management of wira wiri Surabaya in the aspect of safety wira wiri Surabaya has fulfilled the safety aspects of passengers because of the infrastructure facilities provided to passengers. In the aspect of regularity wira wiri Surabaya has not been able to have a good regularity of operational schedules for passengers because the certainty of passenger time in the vehicle departure schedule does not exist. In the aspect of comfort wira wiri Surabaya has fulfilled the comfort of passengers because the facilities in the vehicle have been well considered. Furthermore, in the aspect of economy wira wiri Surabaya has fulfilled the affordability of tariffs for riding wira wiri Surabaya because of the distribution of the Surabaya city government so that low tariffs make the affordability of wira wiri Surabaya tariffs.
Keywords: transportation management, wira wiri Surabaya, public servic
Upaya Reduksi Biaya Persediaan Bahan Baku dengan Pendekatan Manajemen Operasional untuk Produk Minuman Pada Loca Coffee
Full text linkThe high fluctuation in demand caused Loca Coffee to experience a surge in inventory costs, a lack of control over raw material inventory, and suboptimal service quality. To assist the company, this study aims to reduce inventory costs, decrease ordering frequency, and improve service quality. To achieve these objectives, an operational management approach is applied in this research. One of the inventory control techniques, Material Requirement Planning (MRP), will be used. To implement a good MRP system, the Holt-Winters and Seasonal Autoregressive Integrated Moving Average methods will be applied in the forecasting process. The forecasting model will utilize machine learning processes on the time series data of Loca Coffee's product sales using the Python programming language. The research findings reveal that implementing the MRP-based inventory control system successfully reduced inventory costs by Rp10,335,500, significantly decreased ordering frequency, and improved service quality if the method is effectively applied
Analisis Employee Engagement, Komitmen Organisasi, dan Rotasi Kerja terhadap Kinerja Pegawai pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Pamekasan
Full text linkHuman resources play an important role in controlling, organizing, and implementing organizational activities to achieve maximum capacity and create a professional attitude. Every organization wants to have employees with the best performance. In other words, if employee performance is good, organizational performance will also increase. This study aims to determine the effect of employee engagement, organizational commitment, and job rotation on employee performance.
There were 47 respondents used as samples in this study. The sampling technique was a saturated sample technique by distributing questionnaires containing statements with answers using a Likert scale of 1 - 5. The data was then processed using Smart Partial Least Square (PLS) software to conduct validity tests, reliability tests, and hypothesis tests.
This study proves that employee performance levels are positively influenced by employee engagement, organizational commitment, and job rotation on employee performance. Employees who have a sense of attachment, uphold commitment to the organization and have high rotation opportunities will increase employee performance
Strategi Komunikasi Intrapersonal Remaja Berjerawat di Surabaya dalam Meningkatkan Kepercayaan Diri
Full text linkRapid developments in the times have caused many changes, including in a person's behavior and perspective. This results in different standards of beauty, especially physical, between men and women. As a result, people easily comment on other people's body shapes without realizing the physical diversity that makes each individual unique. Appearance is important for everyone because everyone judges someone starting from their external appearance. Ideally, beauty is determined by a clean and white face, so many are willing to spend a lot of money just to have a clean face with treatment. The research results show that teenagers who are able to manage their self-perceptions positively and apply effective intrapersonal communication strategies tend to have higher self-confidence. Teenagers who are able to carry out objective and honest self-evaluations, as well as apply positive thinking and self-affirmation, can successfully face the psychological challenges posed by acne. The discussion in this study outlines that intrapersonal communication is an important tool that can be used by adolescents to increase self-confidence, even though they face social and psychological pressure due to their skin condition
Pengaruh Profitabilitas, Likuiditas, dan Arus Kas terhadap Financial Distress pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023
Full text linkPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, dan arus
kas terhadap financial distress pada perusahaan sektor makanan dan minuman yang
terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Sampel
penelitian terdiri dari 29 perusahaan yang dipilih melalui teknik purposive
sampling. Metode analisis yang digunakan adalah regresi linear berganda dengan
bantuan SPSS 27. Hasil penelitian menunjukkan bahwa profitabilitas, yang diukur
dengan Return on Asset (ROA), memiliki pengaruh positif dan signifikan terhadap
financial distress. Demikian pula, likuiditas, diukur dengan Current Ratio (CR),
juga menunjukkan pengaruh positif yang signifikan. Sementara itu, arus kas, yang
diukur dengan Operating Cash Flow (OCF), turut berkontribusi positif dan
signifikan terhadap financial distress. Temuan ini memberikan wawasan penting
bagi investor dan manajemen perusahaan dalam mengelola risiko financial distress
di sektor ini
Analisis Pengelolaan Desa Wisata Tosari Sanja Desa Sebagai Daya Tarik Wisata di Kabupaten Pasuruan
Full text linkTosari Sanja Desa is a tourist village that makes culture as a tourist attraction, namely Tengger culture and also other attractions such as agriculture. The purpose of the research is to find out what are the problems in the management of Tosari Sanja Desa. The research used qualitative research methods with a descriptive approach. The data collection techniques used in the study were in-depth interviews, observation, and documentation. The results showed that Tosari Sanja Desa has enormous potential for the development of tourism in Tosari Village as a buffer zone of the Bromo Tengger Semeru National Park. The attractions offered by Tosari Sanja Desa are cultural and agricultural conservation in Baladaun, Medayoh Rest Area, Village Walk. The method of management at Tosari Sanja Desa is that the manager invites the Tosari Village community to join in the management. Planning in this management is to add