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PERAN PENGHINDARAN PAJAK DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN 避税在教育公司治理和杠杆作用对公司盈利能力的影响方面所起的作用
Pub Date : 2022-04-27 DOI: 10.53866/jimi.v2i2.72
Riny Riny
This study aims to analyze the role of tax avoidance in mediating the effect of corporate governance and leverage on company profitability. The population in this study was 338 companies. The sampling method used was purposive sampling and obtained 132 companies as objects of research. The research data was obtained from the financial statements of service companies listed on the Indonesia Stock Exchange for the period 2013-2016. The data testing method used is multiple linear analysis and path analysis. The results of the first regression analysis show that partially independent commissioners, audit committees have no significant effect on tax avoidance, while leverage has a significant effect on tax avoidance. The results of the second regression analysis showed that partially, independent commissioners, leverage had no significant effect on profitability, while the audit committee had a significant effect on profitability. The results of the path analysis show that tax avoidance functions as an intervening variable for the independent commissioner.
本研究旨在分析避税在公司治理和杠杆对公司盈利能力的中介作用。这项研究的对象是338家公司。抽样方法为目的抽样,选取132家企业作为研究对象。研究数据来源于2013-2016年在印尼证券交易所上市的服务公司的财务报表。使用的数据检验方法是多元线性分析和路径分析。第一次回归分析的结果表明,部分独立的专员、审计委员会对避税没有显著影响,而杠杆对避税有显著影响。第二次回归分析的结果显示,部分独立专员、杠杆对盈利能力没有显著影响,而审计委员会对盈利能力有显著影响。路径分析的结果表明,避税对独立专员起到了中介变量的作用。
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引用次数: 0
PERAN HUMAS JOBHUN DALAM MEMPERTAHANKAN EKSISTENSI DI TENGAH PERSAINGAN PADA MASA PANDEMI 在大流行的竞争中,约邦的公关作用依然存在
Pub Date : 2022-04-03 DOI: 10.53866/jimi.v2i2.70
Nurudin Amin, Marisa Novita Angelin Dalima, Nanda Rachma Dewi, Syafira Aurell Irma Putri, Silvia Ika Aristin, Dyva Claretta, Dian Hutami Rahmawati
This pandemic has brought changes to many businesses, one of which is how start up business grows in number. Jobhun which was originally the only startup platform in the field of skills development in Surabaya, now has many competitors. In addition, Jobhun's existence will also be threatened if Jobhun is not able to face startup competition in this pandemic era. Hence, companies need a public relations team to deal with the very tight competition between startup companies. How a company deals with some issues reflects the quality of their Public Relations. With this background, the purpose of this research is to investigate the strategy performed by Jobhun Public Relations in facing competition and maintaining existence during the covid19 pandemic. The type of this research is qualitative research with its methodology to collect the data is in-depth interview. The participant of this study is Jobhun's public relations and marketing team. The result of this study shows that to face Public Relations competition, not only they conduct online skills training classes, but they also collaborate with Mentors, company HRD, student organizations, partnerships and also competitors. In this collaboration, they create content which is then consulted to Jobhun’s marketing team. In order to maintain its existence, Jobhun continues to innovate and open internships. The conclusion of this research shows that the strategy they use is effective which is indicated by the increase in their income and followers of social media.
疫情给许多企业带来了变化,其中之一就是创业数量的增加。jobun最初是泗水唯一的技能开发领域的创业平台,现在有许多竞争对手。此外,在这个大流行的时代,如果约翰无法面对创业公司的竞争,约翰的生存也将受到威胁。因此,公司需要一个公关团队来应对初创公司之间的激烈竞争。一个公司如何处理一些问题反映了其公共关系的质量。在此背景下,本研究的目的是调查约翰公共关系公司在2019冠状病毒病大流行期间面对竞争和维持生存的策略。本研究的类型是定性研究,其收集数据的方法是深度访谈。本研究的参与者是约翰的公共关系和营销团队。本研究结果表明,面对公共关系竞争,他们不仅进行在线技能培训课程,而且还与导师、公司人力资源开发、学生组织、合作伙伴以及竞争对手合作。在这种合作中,他们创造内容,然后向约翰的营销团队咨询。为了维持其存在,约翰不断创新,开设实习。这项研究的结论表明,他们使用的策略是有效的,这可以从他们的收入和社交媒体的追随者的增加中看出。
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引用次数: 0
OPTIMALISASI PENGUASAAN TEHNOLOGI INDUSTRI PERTAHANAN MELALUI PEMBELIAN KOMPONEN PEMELIHARAAN ALPALHANKAM 通过购买ALPALHANKAM的维护部件来实现国防工业技术掌握的优化
Pub Date : 2022-03-10 DOI: 10.53866/jimi.v2i1.58
Chardes Marihot Tampubolon, Sovian Aritonang
Currently, all countries in the world are competing in mastering technology, especially defense technology. Such as America and European countries that compete in the development of defense technology. Various strategies are carried out by all countries in the world to master technology. One strategy that is widely used by every country in the world in mastering technology is the Offset mechanism when purchasing Alpalhankam, including Indonesia. Currently, in mastering technology, Indonesia has implemented a defense offset mechanism through the purchase of defense equipment (Tier 1) such as submarines and fighter aircraft. Indeed, in the purchase of defense equipment, the transfer of mastery of technology includes the main components (Tier 2) and supporting components (Tier 3). However, many of these components are purchased from abroad outside of the purchase of Alutsista for the maintenance of the Alutsista that we already have but have not implemented the Offset strategy, this paper discusses the efficiency of the offset mechanism for purchasing components (Tier 2 and Tier 3) which are carried out outside the purchase of Alutsista (Tier 1 ) by sharpening and optimizing the existing regulations, the discussion is carried out through a review of the Literature Review
当前,世界各国都在竞相掌握技术,特别是国防技术。比如美国和欧洲国家在国防技术发展方面的竞争。世界各国都在采取各种策略来掌握技术。包括印度尼西亚在内的世界各国在购买Alpalhankam时广泛采用的一种掌握技术的策略是Offset机制。目前,在掌握技术方面,印尼通过购买潜艇、战斗机等国防装备(Tier 1),实行国防抵销机制。事实上,在购买国防装备时,技术掌握的转让包括主要组件(第2级)和支持组件(第3级)。然而,这些组件中的许多是从国外购买的Alutsista之外购买的,用于维护我们已经拥有但尚未实施抵消战略的Alutsista。本文通过对Alutsista (Tier 1)采购外进行的组件(Tier 2和Tier 3)采购补偿机制的锐化和优化来讨论补偿机制的效率,讨论是通过文献综述进行的
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引用次数: 0
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2018 分析影响利润增长的因素,该公司将于2016年至2018年上市的消费品市场中作为温和变量
Pub Date : 2022-02-25 DOI: 10.53866/jimi.v2i1.60
Akmal Hidayat, S. Sulia, Agustin Eliasta Ginting
This study aims to determine and analyze the effect of the current ratio, total asset turnover, net profit margin, and debt to asset ratio on earnings growth, and see whether firm size can strengthen or weaken the relationship between the independent variables and the dependent variable. This study takes the object of consumer goods companies listed on the Indonesia Stock Exchange for the 2016-2018 period, totaling 57 companies and obtained as many as 30 companies using purposive sampling technique. The data analysis method used is multiple regression analysis. Based on the results of the study simultaneously all variables affect earnings growth, but partially, only net profit margin has an effect on earnings growth. In addition, firm size cannot strengthen or weaken the relationship between the independent variable and the dependent variable
本研究旨在确定和分析流动比率、总资产周转率、净利润率和资产负债率对盈余增长的影响,并观察企业规模是否会加强或削弱自变量与因变量之间的关系。本研究以2016-2018年期间在印尼证券交易所上市的消费品公司为对象,共57家公司,采用有目的抽样技术获得了多达30家公司。数据分析方法为多元回归分析。根据研究结果,所有变量同时影响盈利增长,但部分地,只有净利润率对盈利增长有影响。此外,企业规模不能加强或削弱自变量与因变量之间的关系
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引用次数: 0
RANCANG BANGUN ENERGI TERBARUKAN BAGI INDUSTRI PERTAHANAN GUNA MENDUKUNG PELAKSANAAN PERANG BERLARUT 为国防工业设计可再生能源,以支持持续不断的战争
Pub Date : 2022-02-25 DOI: 10.53866/jimi.v2i1.53
Nur Aini Saura Putri
The defense industry is important in national defense, therefore energy security is needed. The purpose of this study is to analyze the threat of energy security in the event of a protracted war and the potential for solar energy. The method used in this research is to use PSVsyst in the design of PLTS. The results of energy security at PT Pindad only come from PLN 5,540 kVA and 3,465 kVA, Then for emergencies, PT Pindad has 2 Genset Units with a maximum capacity of 1.8 MW. With this situation, there is a threat of energy security in the event of a protracted war, namely the decision to supply electricity from PLN. Therefore, energy security is needed with the construction of PLTS in the PT Pindad area. From the data, PT Pindad's one hour electricity demand is 6,591 kWh/m2 and the building area that can be used for solar cell roof area is 33,775 m2 at PT Pindad.
国防工业在国防中占有重要地位,因此需要能源安全。本研究的目的是分析在长期战争的情况下能源安全的威胁和太阳能的潜力。本研究采用的方法是在PLTS的设计中使用psvsystem。平达PT电站的能源安全结果仅来自PLN 5,540 kVA和3,465 kVA,然后为了应急,平达PT电站有2台发电机组,最大容量为1.8兆瓦。在这种情况下,如果发生一场旷日持久的战争,即决定从巴基斯坦人民解放军供电,就会对能源安全构成威胁。因此,在PT Pindad地区建设PLTS需要能源安全。由数据可知,PT Pindad每小时用电需求为6591 kWh/m2, PT Pindad可用于太阳能电池屋顶的建筑面积为33775 m2。
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引用次数: 1
PENGARUH POLA ASUH ORANG TUA TERHADAP PERILAKU BULLYING PADA REMAJA DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATOR 父母模式对青少年欺凌行为的影响,缺乏控制,作为一个可变的版主
Pub Date : 2022-02-25 DOI: 10.53866/jimi.v2i1.57
Fety Indrawati, Rini Sugiarti
Bullying is an aggressive behavior that is often found among school children, especially teenagers. One of the factors that influence bullying behavior is parental parenting. Another factor that plays a role in bullying behavior is the locus of control. The study aimed to analyze the influence of parental parenting on bullying behavior in adolescents moderated by the locus of control. The subjects in the study were 203 students at one of the private junior high schools in Kulon Progo, DIY. The sampling method used is total sampling. The data in this study was analyzed using the two ways analysis of variance (ANOVA) technique. Based on the results of data processing, there was a significant influence on parental parenting on bullying behavior, namely on authoritarian parenting and uninvolved parenting and also found no significant influence on locus of control on bullying behavior. There was also no significant influence on parental parenting on bullying behavior mediated by locus of control in adolescents. The implication of the study is that families, particularly parents, can use authoritative parenting patterns because they can encourage children not to engage in bullying behavior
恃强凌弱是一种经常在学龄儿童,尤其是青少年中发现的攻击性行为。影响欺凌行为的因素之一是父母的养育方式。另一个在欺凌行为中起作用的因素是控制点。本研究旨在分析父母教养方式对青少年欺凌行为的影响,并通过控制源进行调节。本研究的对象是DIY库隆普罗戈一所私立初中的203名学生。抽样方法为全抽样。本研究资料采用双方差分析(ANOVA)方法进行分析。从数据处理结果来看,父母养育方式对霸凌行为有显著影响,即权威型养育方式和无参与型养育方式,而控制点对霸凌行为的影响不显著。父母教养方式对控制点介导的青少年欺凌行为也无显著影响。这项研究的含义是,家庭,尤其是父母,可以使用权威的养育模式,因为他们可以鼓励孩子不要从事欺凌行为
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引用次数: 0
PENGARUH ANGGARAN PERTAHANAN DAN MINIMUM ESSENTIAL FORCE DALAM MENGHADAPI ANCAMAN NON MILITER
Pub Date : 2022-02-18 DOI: 10.53866/jimi.v2i1.43
M. rifai, Ansar Tutu, Mulyani Mulyani, Andi Sunra, Kasih Prihantoro
National defense is a government function that is carried out through a universal defense system. Defense is functioned to deal with urgent threats to national security and defense not only limited to space and time, but also to the strategic environment at the global, regional, and national levels. The conditions faced by the COVID-19 pandemic have weakened several sectors. Through the program of military operations other than war (OMSP), the Indonesian National Armed Forces together with related institutions are trying to strengthen each other in actions to stabilize the country. For this reason, it is very important to prepare the defense budget in optimizing personnel and material capabilities. This research is focused on knowing the effect of the defense budget and minimum essential force in facing non-military threats partially or simultaneously. This research method uses a survey with data collection through questionnaires. This research is associative quantitative research which aims to find the influence or relationship between variables. The sample used is 76 respondents. Data processing using SPSS 21.0 analysis for the data quality test process, classical assumption test, and multiple linear regression test. The results achieved in this study include, (1) the defense budget and the minimum essential force simultaneously have a positive and significant effect in dealing with non-military threats, (2) the budget has a positive and significant effect in dealing with non-military threats, (3) the minimum essential force has an effect on positive and significant in dealing with non-military threats.
国防是一项政府职能,它是通过一个普遍的防御系统来实现的。国防的职能是应对国家安全和国防面临的紧迫威胁,不仅限于空间和时间,而且还涉及全球、地区和国家层面的战略环境。COVID-19大流行所面临的条件削弱了几个部门。通过非战争军事行动方案(OMSP),印度尼西亚国家武装部队与有关机构正在努力在稳定国家的行动中相互加强。因此,在编制国防预算时,优化人员和物资能力是非常重要的。本研究的重点是了解国防预算和最小必要力量在部分或同时面对非军事威胁时的作用。本研究方法采用调查法,通过问卷调查收集数据。本研究是一种关联定量研究,旨在发现变量之间的影响或关系。所使用的样本为76名受访者。数据处理采用SPSS 21.0分析进行数据质量检验过程、经典假设检验、多元线性回归检验。本研究得出的结果包括:(1)国防预算与最低必要力量同时对应对非军事威胁具有积极显著的作用;(2)预算对应对非军事威胁具有积极显著的作用;(3)最低必要力量对应对非军事威胁具有积极显著的作用。
{"title":"PENGARUH ANGGARAN PERTAHANAN DAN MINIMUM ESSENTIAL FORCE DALAM MENGHADAPI ANCAMAN NON MILITER","authors":"M. rifai, Ansar Tutu, Mulyani Mulyani, Andi Sunra, Kasih Prihantoro","doi":"10.53866/jimi.v2i1.43","DOIUrl":"https://doi.org/10.53866/jimi.v2i1.43","url":null,"abstract":"National defense is a government function that is carried out through a universal defense system. Defense is functioned to deal with urgent threats to national security and defense not only limited to space and time, but also to the strategic environment at the global, regional, and national levels. The conditions faced by the COVID-19 pandemic have weakened several sectors. Through the program of military operations other than war (OMSP), the Indonesian National Armed Forces together with related institutions are trying to strengthen each other in actions to stabilize the country. For this reason, it is very important to prepare the defense budget in optimizing personnel and material capabilities. This research is focused on knowing the effect of the defense budget and minimum essential force in facing non-military threats partially or simultaneously. This research method uses a survey with data collection through questionnaires. This research is associative quantitative research which aims to find the influence or relationship between variables. The sample used is 76 respondents. Data processing using SPSS 21.0 analysis for the data quality test process, classical assumption test, and multiple linear regression test. The results achieved in this study include, (1) the defense budget and the minimum essential force simultaneously have a positive and significant effect in dealing with non-military threats, (2) the budget has a positive and significant effect in dealing with non-military threats, (3) the minimum essential force has an effect on positive and significant in dealing with non-military threats.","PeriodicalId":414894,"journal":{"name":"Citizen : Jurnal Ilmiah Multidisiplin Indonesia","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114605891","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGGUNAAN GEOINT PADA OPERASI MILITER DALAM PENANGGULANGAN KKB PAPUA DENGAN OPERABILITAS PADA SISTEM K4IPP 地理上对巴布亚的军事行动的使用以及K4IPP系统的可操作性
Pub Date : 2022-02-16 DOI: 10.53866/jimi.v2i1.44
Arifin Hutomo, R. A. Gultom, Susilo Adi Purwantoro
National defense is influenced by the development of a dynamic strategic environment. Complex and multidimensional threats including terrorism, radicalism, separatism, armed rebellion, territorial violations to cyber attacks are challenges that affect the implementation of national defense. In handling the case of the Papuan Armed Criminal Group (KKB), the TNI must use methods and technology in carrying out its operations. By applying Geospatial Intelligence (Geoint) to obtain information and combined with the Computer Communication Control Command for Observation and Reconnaissance Intelligence (C4ISR) it will facilitate the leadership in making strategic decisions on the operation
国防受到动态战略环境发展的影响。恐怖主义、极端主义、分裂主义、武装叛乱、领土侵犯、网络攻击等复杂、多维威胁是影响国防实施的挑战。在处理巴布亚武装犯罪集团(巴布亚武装犯罪集团)的案件时,巴布亚武装犯罪集团必须利用各种方法和技术开展行动。通过应用地理空间情报(Geoint)来获取信息,并与计算机通信控制指挥观察和侦察情报(C4ISR)相结合,它将促进领导层在行动中做出战略决策
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引用次数: 0
PENINGKATAN PENERIMAAN NEGARA BUKAN PAJAK MELALUI PENGELOLAAN BARANG MILIK NEGARA KEMENTERIAN PERTAHANAN 通过国防部的财产管理增加非税收入
Pub Date : 2022-02-16 DOI: 10.53866/jimi.v2i1.46
M. rifai, Ansar Tutu, Zainal Abidin Sahabuddin, Anton Imam Santosa
(BMN) and is oriented towards public services and public welfare. Government Regulation Number 28 of 2020 concerning Amendments to Government Regulation Number 27 concerning Management of State/Regional Property becomes the basis for managing state assets through the use of State Property to increase state revenue in the form of Non-Tax State Revenue (PNBP). State property utilization must be carried out professionally, effectively, and accountably by considering aspects of physical feasibility, legal feasibility, financial feasibility, and asset productivity feasibility. This research was conducted qualitatively with primary data sources derived from interviews and secondary data sources derived from documents or other valid information. The results of the study show that: (1) Management of State Property of the Ministry of Defense of the Republic of Indonesia is carried out to increase PNBP that has not been optimally achieved, (2) The idle BMN has not been efficient with the highest and best use and the management of PNBP on the use of BMN has not been fully following the Budget mechanism. State Revenue and Expenditure, (3) The need for optimization of supervision and control on the management of State Property, Ministry of Defense.
(BMN),并以公共服务和公益为导向。2020年第28号政府条例(关于修改关于国家/地区财产管理的第27号政府条例)成为管理国有资产的基础,通过利用国有财产以非税国家收入(PNBP)的形式增加国家收入。国有资产利用必须从物质可行性、法律可行性、财务可行性、资产生产力可行性等方面综合考虑,做到专业、有效、负责任。本研究定性地使用来自访谈的主要数据来源和来自文件或其他有效信息的次要数据来源。研究结果表明:(1)印度尼西亚共和国国防部国有财产管理的目的是增加PNBP,但没有达到最优目标;(2)闲置的BMN没有得到最高和最佳的利用,PNBP对BMN使用的管理没有完全遵循预算机制。国家收支,(3)优化国有资产管理监督管理的必要性,国防部。
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引用次数: 0
KEPEMIMPINAN STRATEGIS MENGHADAPI ANCAMAN NIR-MILITER; DI TENGAH PANDEMI COVID-19 DALAM PERTAHANAN NIR-MILITER 战略领导面对军事上的威胁;在COVID-19大流行的nir - milital defense
Pub Date : 2022-02-08 DOI: 10.53866/jimi.v2i1.45
P. Wardani, S. Sutisna, M. Supriyatno
The emergence of the 21st century is characterized by rapid changes in human life, both in terms of behavior and thinking. In reality, change is the certainty of a constantly evolving era. Indonesia can face a non-military threat; therefore, it needs leaders who think strategically. Strategic leadership is an action that can create harmonization between the demands of the organization’s external environment (the world) with the vision, mission, strategy, and organization. The world, especially Indonesia, is currently in Covid-19 or Coronavirus Disease 19 pandemic. As of January 21, 2022, 340,543,962 confirmed cases and 5,570,163 deaths were reported worldwide. While in Indonesia, 4,280,248 cases and 144,201 deaths have been determined, this number has increased since the emergence of Covid-19. The National Defense System is all form of effort to prevent, overcome and fend off opponents, protect and defend national interests from things that endanger state sovereignty, the territorial integrity of the Republic of Indonesia, and the safety of the entire nations as well as all kinds of coercion with violence and attacks both military and non-military from others
21世纪的到来以人类生活的快速变化为特征,无论是在行为还是思维方面。实际上,变化是一个不断发展的时代的必然结果。印尼可能面临非军事威胁;因此,它需要具有战略思维的领导者。战略领导是一种能够在组织的外部环境(世界)的需求与愿景、使命、战略和组织之间创造协调的行动。世界,特别是印度尼西亚,目前正处于Covid-19或冠状病毒病大流行之中。截至2022年1月21日,全球共报告确诊病例340543962例,死亡5570163例。在印度尼西亚,已确定4280,248例病例和144,201例死亡,自新冠肺炎出现以来,这一数字有所增加。国防体系是各种形式的努力,以防止、战胜和抵御对手,保护和捍卫国家利益,使其免受危害国家主权、印度尼西亚共和国领土完整和整个民族安全的事物,以及各种暴力胁迫和来自他人的军事和非军事攻击
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引用次数: 1
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Citizen : Jurnal Ilmiah Multidisiplin Indonesia
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