This study aims to determine the effect of fixed asset intensity, leverage, and deferred tax on tax management, proxied by the Effective Tax Rate (ETR). The population of this study are manufacturing companies in the basic chemical industry sector listed on the Indonesia Stock Exchange in 2020-2024 with a purposive sampling method. The sample size was 30 companies with a total of 150 observatio…
Studi ini bertujuan untuk mengetahui pengaruh lingkungan kerja fisik dan kepuasan kerja terhadap kinerja karyawan departemen workshop pada PT. BSA Logistik Indonesia project OKI yang jumlahnya 103 orang dan memakai teknik sample jenuh. Metode pengumpulan data pada studi ini didapat memakai kuesioner. Teknik analisis data yang dipergunakan adalah analisis regresi berganda. Hasil penelitian mempe…
This study aims to analyze the influence of Islamic financial literacy, the use of the latest information technology, and a halal lifestyle on the interest in using Islamic fintech among Muslim MSMEs in South Sumatra. This study used a quantitative approach with a sample of 155 respondents. The analysis technique used was multiple linear regression with the help of SPSS version 26. The results …
Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas dan efisiensi sistem pengendalian internal terhadap kinerja keuangan coffee shop di Kota Palembang. Populasi penelitian ini adalah coffee shop yang beroperasi di Kota Palembang dan memiliki sistem pengendalian internal formal atau semi-formal. Sampel penelitian ditentukan dengan metode purposive sampling, dengan jumlah 30 responden …
Perkembangan keuangan syariah di negara-negara anggota Organization of Islamic Cooperation (OIC) menunjukkan dinamika berbeda antar negara, sehingga penting untuk mengkaji faktor-faktor yang memengaruhinya. Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan per kapita, indeks kebebasan ekonomi, dan investasi asing langsung terhadap Islamic financial development yang diproksikan ole…
Penelitian ini bertujuan untuk mengetahui pengaruh penyaluran dana ZIS bidang kemanusiaan, inflasi dan upah minimum provinsi terhadap tingkat kemiskinan. Penelitian ini menggunakan data sekunder dan sumber data diperoleh dari situs Badan Pusat Statistik (BPS), Badan Amil Zakat Nasional (BAZNAS), Kementerian Keuangan Republik Indonesia dan Kementerian Ketenagakerjaan Republik Indonesia. Metode a…
Penelitian ini bertujuan untuk menguji pengaruh karakteristik Chief Executive Officer (CEO), yaitu CEO Tenure dan CEO Gender, terhadap praktik tax avoidance dengan ukuran perusahaan, profitabilitas dan leverage sebagai variabel kontrol yang diproksikan dengan Cash Effective Tax Rate (CETR). Objek penelitian adalah perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia peri…
This report analyzes the implementation of the Integrated Dynamic Archival Information System (SRIKANDI) in the digitization of archives at the Bappeda of South Sumatra Province. SRIKANDI is a system designed to manage archives and correspondence electronically, replacing the previously applied manual archive management methods. The main objective of implementing SRIKANDI is to improve the effi…
Krisis pengungsi Rohingya merupakan salah satu krisis kemanusiaan terbesar di Asia Tenggara yang berdampak luas terhadap stabilitas regional dan internasional. Konflik yang berpusat di Rakhine State, Myanmar, telah menyebabkan gelombang pengungsian besar-besaran ke negara-negara tetangga, termasuk Indonesia. Sebagai negara dengan prinsip politik luar negeri bebas-aktif dan komitmen terhadap nil…
This study aims to analyze the influence of occupational safety and health (OSH) and interpersonal communication on the job satisfaction of employees in the Olymplast Division at PT Kurnia Persada Mitra Mandiri. The research method used is a quantitative approach with a causal study type. Data collection techniques were carried out through the distribution of questionnaires, with a total sampli…
Nilai perusahaan mencerminkan kemampuan perusahaan untuk menghasilkan manfaat ekonomi yang berkelanjutan. Berdasarkan teori keagenan, penelitian ini mengkaji peran tata kelola perusahaan yang baik (GCG) dan kualitas audit dalam memengaruhi nilai perusahaan, dengan penghindaran pajak sebagai variabel mediasi. Tata kelola yang efektif dan audit berkualitas tinggi diharapkan dapat mengurangi oport…
This study aims to analyze the influence of ESG, liquidity, leverage, activity, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. This study used a quantitative approach with a purposive sampling method, resulting in 20 companies from 285 companies that met the research sample criteria. The data used were secondary data in th…
Non Performing Loan (NPL) merupakan indikator utama dalam menilai kesehatan dan risiko kredit perbankan, khususnya pada Bank Umum Milik Negara (BUMN) yang memiliki peran strategis dalam penyaluran kredit di Indonesia. Risiko kredit dipengaruhi oleh faktor internal perbankan serta kondisi makroekonomi dan kebijakan moneter. Berdasarkan kondisi tersebut, penelitian ini dilakukan untuk menganalisi…
Type 2 diabetes mellitus is a chronic metabolic disorder characterized by hyperglycemia resulting from insulin resistance and pancreatic β-cell dysfunction. Limitations of conventional therapies, which may cause adverse effects, have encouraged the development of antidiabetic agents derived from natural products. Paliasa leaves (Kleinhovia hospita Linn.) are known to contain bioactive compound…
This study aims to examine the effect of Capital Intensity, Capital Structure, Profitability, Operating Expenses on Corporate income Tax. The object of this study is healthcare sector companies listed on the Indonesia Stock Exchange during 2020-2024. By using the purposive sampling method, the sample of this study consists of 11 companies with a total of 55 observations. The independent variabl…
Penelitian ini bertujuan untuk menganalisis pengaruh kemudahan, kegunaan, dan pengetahuan terhadap keputusan penggunaan Quick Response Code Indonesian Standard (QRIS) pada Generasi Z di Kota Palembang. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data melalui kuesioner kepada 100 responden menggunakan purposive sampling. Teknik analisis yang digunakan adalah regresi l…
Organic rice was a food product produced without the use of synthetic chemicals like pesticides and inorganic fertilizers, which made it considered healthier and more environmentally friendly. As public awareness of health and environmental sustainability increased, organic rice consumption in Palembang City began to increase. One factor that influenced consumer interest in purchasing organic r…
The plantation sector plays an important role in supporting economic growth and improving farmers' welfare in Indonesia, particularly through oil palm farming. Independent oil palm farmers in Teluk Gelam District rely on the allocation of labor in various farming activities, which can influence production efficiency and farmers income. This study aims to: (1) To identify the labor allocation pa…
The objectives of this study are to: (1) analyze the factors influencing the productivity and profitability of lowland swamp rice farming in Arisan Deras Village, Rantau Panjang District, Ogan Ilir Regency; (2) calculate the revenue and profits generated by rice farmers in the village; and (3) identify the dominant factors affecting the profitability of lowland swamp rice farming. The research …
Textile garment convection industry is one of the manufacturing subsectors that plays an important role in employment absorption and Indonesia’s non-oil and gas export contribution. This study aims to analyze the level of efficiency, competitiveness, and the effect of efficiency on the competitiveness of the textile garment convection industry in Indonesia (KBLI 14111) during the 2015–2024 …
Rubber is a potential commodity that plays an important role as a source of the country's foreign exchange revenue, labor absorption, a driver of economic growth in new centers around rubber plantations, and environmental conservation. Rubber is one of the important plantation commodities, both as a source of income, employment opportunities, and a driver of economic growth in new centers aroun…
The tapioca flour industry in Lampung Provinced represented a strategic sector that utilized the region’s vast cassava production potential to drive local economic growth. PT Budi Starch & Sweetener Tbk Way Jepara functioned as a prominent large scale agroindustry that required continuous evaluation of its operational performance to maintain competitiveness. The objectives of this research we…
Socio-economic factors such as education, age, length of farming, and farm capital, as well as gender roles, including decision-making and farm management, are suspected to influence the productivity and income of lowland swamp rice farming in Sirah Pulau Padang Subdistrict. The objectives of this study are (1) to determine the characteristics of socioeconomic factors and gender roles in lowlan…
The agricultural sector plays a vital role in Indonesia's economic structure. The potential for development in this sector, in line with Indonesia's character as an agricultural country, is enormous for driving regional economic growth. Climate change that triggers drought is a major factor in crop failure, thus impacting on declining production yields and farmer welfare. Rice production is gre…
This study aims to analyze the effect of green financing and operational efficiency on the disclosure of green banking implementation in Islamic Commercial Banks in Indonesia. This study uses secondary data obtained from the annual reports and sustainability reports of Islamic Commercial Banks published on the official websites of each bank. The analytical method employed is panel data regressi…
This study aims to examine the impact of Dividend Policy, Firm Size, and Corporate Social Responsibility on Firm Value, with Good Corporate Governance as a moderating variable. The object of this study is banking sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 12 companies with a total of 60…