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This study evaluates the implementation of capacity adjustment using the transactional net margin method (TNMM) on two appeal decisions of transfer pricing dispute based on the tax consultant’s point of view. Capacity adjustment is one of the techniques described in the OECD transfer pricing guidelines...

The measurement of the investment decision is studied by applying the fuzzy analysis method, through fuzzy number arithmetic and sorting method, gives the fuzzy analysis method of net present value (rate) under the condition of risk investment decision, thus solves the risk investment decision problem...

The research objective is to find out, analyze, and discuss the CSR model implemented in the three mining companies. Research uses qualitative methods with a case study approach. The results showed that the three mining companies studied generally had similarities in implementing the framework of CSR,...

Skin cancer is a critical global health issue that requires early and accurate detection for effective treatment. This project introduces Skin Guard, an AI-powered cancer detection system designed to classify skin conditions into seven categories, including malignant melanoma, basal cell carcinoma, and...

Fish cultivation in tarpaulin ponds or Biofloc Technology (BFT) has been widely practiced by the community. Net fish production at BFT is 45% higher than at others. Tarpaulin ponds with a diameter of 1-2 meters (m) can be filled with 1,000-3,000 catfish seeds. The problem is that when fish farming runs...

Meeting the current financial needs and ensuring resource availability for future operations is vital for firms to maximize their shareholders wealth and improve overall health of the economy. However, ineffective allocation of resources to new ventures and ESG compliance issues have compacted the overall...

One of the topics that always appear and attract attention is the news of corruption on television. This topic alwaysappears to be headline news. This happens because corruption almost always occurs in Indonesia even it has been entrenched. Corruption has become the lifestyle of our officials. This research...

The introduction of electronic commerce allows consumers collecting multiple and complete product information to induce the purchase motivation. In addition, the electronic commerce appears multiple and efficient product delivery from manufacturer-retailer channels to consumers and largely reduce transportation...

COVID-19 is an infectious disease caused by severe acute respiratory syndrome (SARS)-CoV-2 virus. So far, more than 20 million people have been infected. With the rapid spread of COVID-19 in the world, most countries are facing the shortage of medical resources. As the most extensive detection technology...

Against the backdrop of ICAO’s long-term goal of achieving net-zero carbon emissions in international aviation by 2050, mandatory sustainable aviation fuel (SAF) blending policies and carbon trading mechanisms serve as vital tools for airlines’ low-carbon transformation. This paper establishes a duopoly...

Conventional evaluation methods for ESG investment can effectively avoid risks and meet regulatory requirements. However, in recent years, questions regarding the investment-return rate of ESG investment have emerged with the rapid growth of Chinas ESG investments. It reviews the major changes and shifts...

This study analyses the representations of negative part especially the safety performance in CSR report. Drawing on critical genre theory, we examined 20 safety parts from 20 American company, and has found that 3 major moves and 11 steps were presented. The study illustrates how diverse types of discourse...

The paper analyzes the need of complex system modeling. According to the advantage and shortage of UML and Petri net, comprehensive usage of Petri net and UML can efficiently improve the comprehensiveness, consistency, accuracy and completeness of the model describing. The translation rules from Petri...

This paper aimed at finding out whether tax avoidance differed across firm life cycle (FLC). We used cash flows pattern as a proxy to identify FLC into 4 phases, namely introduction, growth, mature, and decline. Tax avoidance was measured using effective tax rate (ETR) to show the impact of this practice...

This study aims to analyze the effect of environmental performance and intellectual capital on the financial performance of companies moderated by corporate social responsibility disclosure. Data are collected from all manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014. By using...

While the philanthropic foundation has made great contributions to social development, some scandals has jeopardized their credibility, which makes research on information disclosure of foundation necessary. From the perspectives of internal and external stakeholders, a foundation transparency model...

Manufacturing is central to the development of China’s real economy, while fiscal policy serves as a key tool for macroeconomic regulation by central and local governments. Adjustments in fiscal revenues and expenditures play a critical role in driving the transformation and upgrading of the manufacturing...

This study aims to determine the production performance and output estimation of Madura cattle in Sumenep Regency. The study was conducted in Ganding and Lenteng Districts. Data were collected by interview method with 227 farmers consisting of 111 farmers from Ganding District and 116 farmers from Lenteng...

Particularly Corporate Social Responsibility (CSR) by Mining Company in Indonesia is regulated in Law Number 40 Year 2007 regarding Limited Liability Company (UUPT ). However, there are implementation constraints when it turns out that in the CSR arrangements between the articles in the Company Law there...

Indonesians are subliminally introduced to zero-waste and motivated to adopt net-zero practices to diminish carbon emissions. This notion is conveyed through startup apps for online transportation, facilitating increased community involvement. A tangible illustration of this can be observed when a patron...

Pharmacovigilance and rational use of drugs, clinical application and evaluation, drug risk management is an important content of drug epidemiology. How to take advantage of Petri net monitoring Clinical Medication Safety in the hospital information system, obtain human reliability fault data, and using...

This study aims to analyse the factors that affect the purchasing power parity of the middle income Asia Pacific Economic Corporation (APEC) member countries consisting of 9 countries (Mexico, China, Russia, Peru, Malaysia, Thailand, Indonesia, the Philippines and Papua New Guinea) using the data analysis...

Corporate social responsibility (CSR) initiatives being undertaken by organizations all over the world are instrumental in contributing to sustainable development. These activities can further be classified into external CSR (ECSR) and internal CSR (ICSR). ECSR refers to CSR initiatives aimed at boosting...

This research is in the background by the communication assumed by a speaker by articulating speech and the intent to communicate something to the opponent's speech and hope that the speaker can understand what is being communicated. Speakers always try to make the speech always relevant to the context,...

This study aims to systematically review the existing studies on the relationship of corporate social innovation (CSI) with sustainable competitive advantage. Through a systematic literature review, the study selected 26 papers and performed a descriptive analysis of the literature to address the following...

Three kinds of optimization evaluation method of distributed combined cooling heating and power (CCHP) system are analyzed, including thermodynamic performance evaluation method, environmental characteristics evaluation method and economic evaluation method. The objective function is determined as the...

Banking plays a vital role as the world’s economic driver in a country, including Islamic bank, which is now thriving rapidly. However, it could not be denied that there are social and environment impacts which are caused by Islamic bank. The study aims to explore the social and environment performance...

The rapid development of E-commerce has radically changed financial accounting methods and theory. In this paper, we use a descriptive analysis to show that E-commerce revenue may be tallied via gross or net methods, depending on several guidelines. The role of the supplier can also have a significant...

This paper shows Extended Place/transition Net with Attributed Tokens (EPNAT) and a modeling technique using it in order to address the problem of EPN. In software modeling using EPN, objects of which the software consists need to be defined individually as sub-EPN models, even if they have the same...

Ornate Spiny Lobster (P. ornatus) are a high value aquaculture commodity that faces cannibalism issues when kept in groups. This study aims to evaluate the effectiveness of solitary rearing of Ornate Spiny Lobsters (P. ornatus). This study aimed to rear lobsters (P. ornatus) at three different depths...

A social network is made up of a set of social actors and their ties between these actors, which have become an important research filed of sociology and its related studies. Together with the complex net-work concepts, it has formed many new methods and models. Based on infor-mation technology such...

The study aims to describe the implementation of Corporate Social Responsibility (CSR) program at an Oil and Gas State Company PT Pertamina EP Asset 3 Cirebon in Klayan Gunung Jati Cirebon as well as the image from the surrounding society toward the company due to the programs.The techniques of collecting...

The business field has an important role in developing company awareness program for the surrounding community which is called Corporate Social Responsibility (CSR). CSR in Indonesia is regulated in the regulation of the Minister of State-Owned Enterprises (BUMN) no: Per-05/MBU/2007 about Partnership...

The main goal of the paper is to analyze the key factors that contributed to the macroeconomic imbalances and their impact on the debt crisis in the eurozone countries. Regression and correlation analysis indicated statistically significant relations between the key macroeconomic indicators, such as...

As the UK’s transition to net zero continues, significant disparities in emissions reduction progress have emerged across different industrial sectors. The electricity and industrial sectors have achieved substantial reductions, while the transport and building sectors have transformed more slowly. Against...

Minahasa is one of the migration routes that traversed by Austronesia native speaker who came from Taiwan (Out of Taiwan theory). They came with their origin culture that later assimilated with the local culture (Minahasa). Burial activity was one of the cultural activities that developed in Minahasa...

The detection of tumors is the most difficult aspect of quantitative brain tumor evaluation. Magnetic Resonance Imaging (MRI) has gained popularity in recent years due to its non-invasive and powerful soft tissue contrast. MRI is a frequent imaging method used to detect brain cancers. The MRI produces...

This research is to study about the environmental and societal issues in pulp industry of PT. Toba Pulp Lestari, Indonesia. The main aim of this case is to understand what are the actions taken by PT. Toba in addressing those issues and what are the challenges faced by company. The effect from business...

The Whale Optimization Algorithm (WOA) is a nature-inspired meta-heuristic optimization algorithm that replicates humpback whale social behaviour. The method of bubble-net hunting inspired the algorithm. In this paper, the decreasing Order Interval System was acquired using WOA from a higher order linear...

The purpose of this study is to investigate the effect of environmental CSR Disclosure to investor behavior. Proxy of investor behavior is Cummulative Abnormal Returns (CAR). Motivation of study is inconclusive result of effect of environmental CSR disclosure to investor behavior. Main contribution of...

The purpose of this research was to analyze the effect of intellectual capital on tax avoidance before and after the tax amnesty. This research used manufacturing industries listed on Indonesia Stock Exchange in the periods of 2015 and 2017 as the samples. By using purposive sampling technique, 230 data...

The COVID-19 pandemic has had a major impact on the community’s economy, especially on economically vulnerable families. PT United Tractors Tbk responded by launching the Berdaya Bersama Social Entrepreneurship Class, a CSR initiative aimed at empowering POSYANDU/POSBINDU cadre mothers through social...

From the perspective of reputation, this paper takes 545 Chinese listed enterprises from 2013 to 2017 as samples and focuses on the interaction between CSR and performance and the role played by corporate reputation. It is found that there is a significant positive interaction between CSR and corporate...

The number of reports on Corporate Social Responsibility (CSR) is growing all over the world due to the active position of stakeholders and investors. The purpose of the study is to identify trends and approaches to the standards of non-financial reporting (NFR) for both Western and domestic enterprises....

Environmental, Social, and Governance (ESG) factors are increasingly significant in investment decision-making. This study investigates the impact of ESG information in analyst reports on company market value. By analyzing the relationship between ESG information in analyst reports and firm value, this...

The training was implemented to equip farmers with knowledge and innovation targeted to chili and vegetable farming. Using survey data from East Java Province, this paper evaluates the impact of training implementation on the production of chili and tomato, knowledge of integrated crop management (ICM),...

This study aims to find the implementation of Internal CSR, then exploring the effects of internal corporate social responsibility (CSR) that impact on employee's performance through organizational commitment in hospitality industry. The author used the questionnaires which distributed to the employees...

Baby Boomers are now on the brink of their retirement and Generation X will gradually become more involved in leadership in an organization or company. At the same time, there is one thing that needs to be known. The early generation Z began to enter the professional world. So that it can be ensured...

The care economy plays a crucial role in promoting social welfare and economic sustainability, and is drawing increasing attention from economists, policymakers, and industry leaders. It encompasses both paid and unpaid caregiving activities such as childcare, elder care, and healthcare that are essential...

Corporate Social Obligation (CSR) is an organization’s liability to coordinate thoughtfulness regarding all financial, social and ecological viewpoints, so it can deliver a complete effect on neighborhood networks or more extensive society that upholds feasible turn of events. This exploration means...