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This study aimed to obtain evidence about tax planning in an effort to minimize the tax payable on the income tax section 21 PT. Telkom Kandatel East Surabaya. The data used in this study are primary and secondary data. The data obtained directly from interviews with management directly related to this...

Non crop vegetation provides a microclimate, alternative host and food source (nectar) for Parasitic Hymenoptera community. Oil palm-cattle integration system may reduce understorey non crop vegetation and also affects community structure of parasitic Hymenoptera. The aim of this research is to study...

This study tries to elaborate the possibility of financial distress in Indonesia public listed companies from manufacturing field. The manufacturing industry was chosen because of its position as a sector that held a significant contribution in the Indonesia industry as a whole. The test tool used to...

PT XYZ is a company in the digital field in Indonesia. According to PT XYZ, Employees are people who work for a company that is the key to a company. The success or failure of the organization depends on the performance of the employees at the company. PT XYZ’s current performance evaluation is using...

We tried to understand the differences in the biogas production characteristics of anaerobic sludge digestion at moderate and high temperature. Based on the three-stage theory of anaerobic fermentation, using cellulose, glucose and acetate as substrates, this study compared and analyzed the methanogenic...

New pathway for HCOOH decomposition to CO in the gas-phase on Pt(111) surface is proposed. By performing density functional theory calculations, this paper has evaluated the detailed reaction process, including energies and geometric structures of intermediates and transition states. The present theoretical...

This study was to determine the effect of workload, work family conflict, work life balance on burnout of employees of PT. Graha Planet Nusantara Tangerang. The object of this research is employees who work at PT. Graha Planet Nusantara Tangerang. This study was conducted on 83 respondents using a quantitative...

Rice is the important food crop in the world and has become a staple food for more than half of the world’s population. PT Agrobisnis Banten Mandiri (PT ABM) is a food distribution center in Banten Province that especially handles rice products. It is a must that a warehousing and distribution system...

The dispute over the ulayat lands of senamanenek has entered a new phase after a very long struggle. For approximately 25 years, there has been a dispute between the senamanenek indigenous peoples confront PT. Perkebunan Nusantara V on a disputed land area of approximately 2.571 ha. Various efforts have...

in a number of listed companies to choose stocks to invest in, stock-market investors are focused on the key issues. Based on Shanghai 180 index as a benchmark, net rates, earnings, municipal rates, cash flow increased four factor classification for quality, value growth three factors, construction quality-value,...

One of the environmental problems that is often in the spotlight today is the problem of waste. This waste problem also occurs in the port and ship environment which of course has an impact on disruption in the aspects of the environmental ecosystem, health and economy, especially the maritime environmental...

The purpose of this study is to evaluate the effect of payment system innovation on retailer efficiency because of the implementation of the National Payment Gateway in Indonesia. We use a two-stage approach at the individual and national levels by adopting an efficient frontier approach using the Malmquist...

With the development of electric power alternative, the incremental flexible load in power grid plays a more important role. This paper from the perspective of sociology, consider the profit of the accommodation of new energy increment power generation and load adjustment,and the cost of the generator...

With more attention going to security of hotels, an effective hotel monitoring system was required. Based on the Samsung S3C2440, the proposed system uses the Linux system to accomplish the intelligent video surveillance. Using the image acquisition process and the embedded BOA server, designed an intelligent...

The mining industry is known worldwide for its highly risky and hazardous working environment. Coal mining is the most dangerous occupation in Indonesia, with high frequency of injury compared to other industries. The mining sector in East Kalimantan is still a contributor to the number of accidents....

This inquiry objective to ascertain how Sustainable Banking Governance is impacted by Ratio of Return on Invested Capital for Dividend Payment at Sharia Banks Registered with the Indonesian stock marketplace (IDX). The objects used for the research are Return on Invested Capital with Net Profit and Total...

The purpose of this study is to answer the problem arising in PT X, a cleaning service company that is failing to achieve its target profit and suffering from the inaccurate allocation of its production costs. The analysis shows that the target profit cannot be achieved due to the incapability of the...

The article considers possibility of ensuring positive dynamics of territorial development through arrangement of favorable tax conditions for business activities. The authors give a quantitative estimate of reaction of the Russian small enterprises to reduction of a tax rate. By the aid of the ordinary...

This study evaluates four primary-school ELT textbook series used across mainland China from the perspective of psycholinguistics-based SLA. The textbook evaluation aims to determine whether the sequence of grammatical structures introduced as teaching objectives in the series is compatible with the...

The iron and steel industry is the core industry of the ferrous metal industry and its development is related to the steady state and growth of the economy. As a world-class iron and steel conglomerate, Baoshan Iron & Steel Co., Ltd. Imports, produces, and consumes large amounts of iron and steel...

This study aimed to explain the reaction of the capital market against event (Event study) 212 demonstrations peaceful protest events against the share price of PT Nippon Indosari Corpindo Tbk in December 2016. It also aimed to analyze the level of Indonesian capital market. PT Nippon Indosari Corpindo...

This study aims to determine Effect of Current Ratio, Return On Assets, Net Profit Margin, and Debt to Equity Ratio on Dividend Payout Ratio for companies listed in the LQ45 index on the Indonesia Stock Exchange in 2013-2018. This study uses a quantitative type of descriptive research approach, which...

Pulse and mobile internet plans distributor is one of the types of internet-integrated service-based businesses. In the 4.0 era, customer’s needs for internet-supported information increasingly grows, leading to an increase in pulse and mobile internet plans use. This condition opens an opportunity to...

Mutual funds are considered the right choice for investors who have limited time, ability, and knowledge in calculating the risk of investing. The more widely disclosed information obtained is inseparable from the application of digital technology related to the marketing strategy of mutual fund products...

The strong coupling of software and physical processes in the emerging field motivates the development of new methods to respond to dependability in both the cyber and physical domains. Two kinds of definitions of Cyber-Physical System (CPS) from the view of resource, service and process is presented....

There are four (4) aspects in online customer review, namely (1) awareness, (2) frequency, (3) comparison, (4) effect. Online customer review is writing that explains the condition of a product that has been purchased by the buyer. The purpose of this research is to analyze the role of online customer...

This study aims to examine the effect of budgetary participation on managerial performance at PT. PLN (Persero) UP3 Palu, the influence of participation in budgeting on managerial performance with Locus of Control as a moderating variable and the influence of participation in budgeting on managerial...

Energy crisis and environmental phenomena such as climate change, natural disasters and global warming affect many countries. These are caused by the excessive exploitation of natural resources resulting in environmental damage. Economic growth and industrial activities are blamed for contributing to...

Ramadan Effect, one type of market anomaly, is a seasonal anomaly which shows a difference in average returns in the month of Ramadan compared to other months in one year. The phenomenon of increasing public consumption in the month of Ramadan is suspected to be a phenomenon that causes returns in Ramadan,...

Studies involving Physical Therapy (PT) intervention towards children with autism spectrum disorder (ASD) were reviewed. Systematic search procedures identified 3 studies meeting predetermined inclusion criteria. These studies were evaluated in terms of: (a) participant characteristics, (b) types of...

The government of the Special Region of. Yogyakarta proposed the development of the Tempel – Yogyakarta – Samas railway line. This study aimed to determine the financial and economic feasibility. Investment costs and income were calculated for the 50 years concession period from 2024 to 2073. The financial...

This research is based on the background of various problems that occurred in South Kalimantan related to the operation of mining companies in the area, social and environmental issues that arouse the niche of researchers to carry out excavations related to corporate social responsibility (CSR), researchers...

PT. Matahari Department Store Lippo Plazza Sidoarjo, always strives to provide services and products that can satisfy loyal customers, the cause of this problem is less consistent in the implementation of service standards by employees, there are several causes that affect the quality of each service...

Currently the world’s automotive companies are increasing and the development of these companies is very fast, various car companies compete in releasing their products. Resulting in competition in the automotive business world. One of the automotive companies examined in this study was PT. XYZ In the...

The COVID-19 pandemic has driven the incidence of poverty. However, how the pandemic affects the poverty gap is less studied. This study analyzes the poverty gap in urban and rural of Indonesia during the pandemic. The research uses secondary data published by Statistics Indonesia for 2019 and 2020,...

Every operational process within a company inevitably carries potential risks of workplace accidents for employees. Therefore, companies must implement Occupational Health and Safety (OHS) programs, which must be supported by employee discipline in applying these programs to minimize the risk of workplace...

Coadsorption of oxygen (O) and carbon monoxide (CO) on Platinum-alloy (Pt-alloy) surfaces is investigated by using density functional theory (DFT). Simultaneous coadsorption and alloying are considered in order to get more realistic picture of the electrode condition, i.e., in relation with surface CO...

The optimism surrounding aid for trade (AfT) led scholars and practitioners to probe its link with trade performance of aid-recipient countries in Africa. In the absence of formal evaluation guidelines, most previous studies, using aggregate data, have looked into the impacts of AfT on exports and imports...

Customary communal land's conflict between Hasibuan's tribe indigenous people and PT. Torganda is a dynamic conflict of customary communal land which occurred in Simangambat Jae village Simangambat District of Padang Lawas Regency for a long time. Many efforts have been done by the customary institution...

Job rotation is one of the tools used by management in order to develop the competencies of its employees. In addition, job rotation can also be used as a way to avoid stress or pressure on employees. With the job rotation program that is carried out regularly, this can help increase the productivity...

Courier workers face high occupational demands that may impact their health, including gastrointestinal disorders. This study aimed to analyze the association between workload, work fatigue, and the incidence of gastric acid disease among package delivery couriers. An observational analytical study with...

We propose a novel goal-oriented method to model AUP software development process. Our method is based on Goal-Net modeling theory, which can be used to model complex process with phase goals and hierarchy goals. Our educational practices of Goal Oriented AUP (GOAUP) for Master of Software Engineering...

Background: Coronary arteries exhibit significantly higher adventitial Vasa vasorum (VV) densities which may partly explain their higher atherosclerosis susceptibility. A variability in the atherosclerosis predispositions exists between individual coronary artery branches but few studies exist that compare...

The purpose of this research is to know the influence of Net Working Capital, Board Size and Sales Growth on Cash Holding (Empirical Study on Plantation Sub Sector Companies in BEI Period 2014–2016). This study using descriptive study through hypothesis testing by using a causal design. The type of research...

The Government of Indonesia has been concerned about the Liquid Petroleum Gas (LPG) subsidy burden since the supplies from domestic refineries have become limited in recent years. Meanwhile, it can be freely bought by all segments, instead of only being accessible for the poor. Therefore, the government...

This study aims to analyze financial distress conditions in PT XYZ. This private company produces chemicals and fertilizers in Indonesia and sells them in Indonesia and globally. PT XYZ is chosen because it is Indonesia's biggest and most complete fertilizer industry. This study used secondary data...

Study this aim for analyze influence ratio finance which includes net interest margin (NIM), cost operational to income operations (BOPO) and loan to deposit ratio (LDR) to profitability return on assets (ROA). Method analysis used is the panel data with cross section 4 (four) commercial banks in Indonesia...

Improving social welfare in the developing world remains a top priority on the global development agenda, as policymakers and international development partners worldwide strive to meet the Sustainable Development Goals by 2030. Using data on 40 African countries over the period 2010–2015, this paper...

The use of intelligent detection and identification software for traffic signs have been an indispensable part of the advancement of transportation systems and networked cars into an intelligent system. As neural networks become more effective in image recognition and classification testing, they are...

To meet their ever-changing financial needs, people employ various strategies, such as credit financing. PT. XYZ is a consumer finance company that offers financing without collateral (hire purchase). Hire purchase is significant unsecured financing offered when a consumer fails to pay, and the company...