Moderating Role of Earnings Management on Leverage and Related Party Transactions Influence on the Effective Corporate Tax Rate (ETR) in Indonesian Stock Exchange Listed Industrial Companies for Periods of 2018 – 2022

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This research aims to determine how earnings management moderates the influence of leverage and related party transactions on the Effective Corporate Rate (ETR) in Indonesia Stock Exchange listed industrial sector companies for periods of 2018-2022. This research is conducted based on information obtained on the Indonesian Stock Exchange. The sampling technique for this research is purposive sampling method. The population in this study was 63 industrial sector companies listed on the IDX in 2018-2022 and the samples used are 45 companies. The type of data used is secondary data and the data analysis technique is panel data regression and the Moderate Regression Analysis (MRA) test with analysis tools using Eviews software. The results of this research show that leverage has a negative and significant effect on ETR and related party transactions have no effect on ETR in industrial sector companies listed on the IDX for the 2018-2022 period. Earnings management cannot moderate the influence of Leverage on ETR in Industrial sector companies listed on the BEI for the 2018-2022 period and earnings management cannot moderate the influence of related party transactions on ETR in industrial companies listed on the BEI for the 2018-2022 period.

Conversions API and Other Signal Resilient Ad Products in a Cookieless World

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As the digital marketing landscape evolves towards a cookieless future, advertisers must pivot to new technologies for user tracking and ad personalization. This white paper delves into Conversions API and other signal resilient advertising products that promise to maintain and enhance ad targeting capabilities without infringing on user privacy. We explore the technical underpinnings, industry applications, and best practices for integrating these tools, presenting a comprehensive guide for businesses looking to thrive in a post-cookie world. Through expert insights and actionable strategies, this paper offers a blueprint for advertisers to navigate this paradigm shift and leverage emerging technologies to gain a competitive edge.

Characteristics of Beef Cattle Breeders in Merak Hamlet who Utilize Natural Resources in the Baluran National Park

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Study this aim for analyzes characteristics breeder to utilization resource nature in the area park national smear. A study was carried out in Merak Hamlet from March to August 2023 against beef cattle breeders. The research methods used​ are descriptive qualitative through survey field and interviews with breeder cow cut Merak Hamlet. Characteristic results show that beef cattle breeders cut hamlet peacocks aged (>39 years) and included category age productive with low background education, namely (school base). Experience raising cow broilers for quite a long time, namely >20 years. The main livelihood is the worker’s family (raising livestock). Ownership of land from land is narrow, non-rice field farming. In conclusion, characteristics of beef cattle breeder, cow broiler, hamlet peacock, including category breeder productive ones who do not need other people’s labor, the consequences often activity illegal grazing and utilization has nature in the Baluran National Park area.

Transformation of Jember Regency, East Java, Indonesia to Become as a MICE Industry in Collaboration with Among Natural and Cultural Advantages

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One of the sectors in tourism that is currently the main focus is Meeting, Incentive, Conference, Exhibition (MICE). MICE relates to the organization of business meetings, incentive programs organized by companies, large-scale meetings involving participants from various places, exhibitions, and many more. MICE contributes greatly to the economic growth of a region by bringing in revenue streams from event participants, as well as driving consumption in the local tourism sector, such as accommodation, restaurants and transportation. Jember Regency, located in East Java Province, has the potential to develop a promising MICE sector. Jember has a number of advantages to attract attention as a MICE destination and is one of the largest regencies in East Java with a variety of natural, cultural and creative economy tourism potential. Jember’s natural beauty, from beautiful beaches such as Papuma Beach to verdant mountains such as Mount Argopuro, provides an enchanting backdrop for many MICE events. Cultural treasures, such as the internationally renowned Labako Dance and Jember Fashion Carnaval, add to the appeal.

Analysis of The Implementation of The Occupational Safety and Health Management System at Bhayangkara Kendari Hospital

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Background: The occupational safety and health management system is part of the overall management system in the context of controlling work-related risks in order to create a safe, efficient and productive workplace. The aim of this research is to analyze the implementation of the occupational safety and health management system in hospitals. According to the management report of the Occupational Safety and Health committee at Bhayangkara Kendari Hospital in 2023, it was stated that the hospital had not carried out occupational risk management as part of the hospital’s occupational safety and health planning.

Method: This research is a qualitative descriptive research method. There were 11 informants in the research. The sampling technique used was purposive sampling.

Results: The results of the research show that Bhayangkara Kendari Hospital has implemented an Occupational Safety and Health Policy and Occupational Safety and Health risk management planning, but the results obtained in the Implementation of Occupational Safety and Health, Monitoring and Evaluation in the Hospital’s Occupational Safety and Health program do not meet standards. Optimal Occupational Safety and Health.

Conclusion: Bhayangkara Kendari Hospital has implemented the Hospital Occupational Safety and Health policy in accordance with Minister of Health Regulation No. 66 of 2016 with a commitment to implementing Occupational Safety and Health, but is hampered by the unavailability of special health services. There are still health workers who provide health services without using personal protective equipment, and there are still those who violate the KTR and there are no monthly and annual evaluation reports on Hospital Occupational Safety and Health. This research can be used as reference material for hospitals to optimally implement Hospital Occupational Safety and Health to increase the knowledge of health workers in implementing occupational safety and health by familiarizing themselves with occupational safety and health cultural behavior.

 

On Students’ Computational Thinking Skills for Solving SRAC and its Theoretical Framework on Multi-Step Time Series Forecasting on River Erosion using GNN under RBL-STEM Learning Stages

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Computational thinking involves the use of computer science principles to solve complex problems, extending beyond simple programming to various life applications. In today’s educational landscape, the promotion of these skills in the classroom is critical, yet students’ computational thinking skills remain underdeveloped due to inadequate learning models. Key indicators of computational thinking include problem decomposition, algorithmic thinking, pattern recognition, abstraction, and generalization. This study presents RBL-STEM learning activities aimed at enhancing students’ computational thinking through solving the Strong Rainbow Antimagic Coloring or SRAC problem and applying it to multi-step time series forecasting on river erosion using Graph Neural Networks or GNN. The research adopts a qualitative narrative method, beginning with the development of a prototype for multi-step time series forecasting on river erosion using SRAC and GNN, and progressing to the formulation of RBL-STEM learning steps. The results include a comprehensive RBL-STEM learning framework ready for implementation in future research. Learning framework offers student and educator a structured approach to integrating STEM on real life issues. By employing RBL-STEM, students are encouraging to solve river erosion problem systematically based on RBL stages. These finding suggest that the implementation of RBL-STEM with innovative mathematical problems such as SRAC can enhance students’ combinatorial skills, leading to practical solutions for everyday issues through education.

Drying Kinetics of Grated Ginger (Zingiber officinale) In a Microwave Oven with Control of Power

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The drying of ginger in Mexico is not commercially done, which causes a large amount of product that is not consumed in the form of fresh vegetable, to be wasted. To obtain a more sustainable and profitable presentation of the product, it was proposed to analyze the drying kinetics and the time consumed to perform this operation, having as quality parameters the organoleptic properties, namely, color, taste and smell.

The kinetics of the drying of grated ginger (Zingiber officinale) was analyzed. A microwave oven with power values of 15 and 20 W/ g of product, was used. This energy was lower than that required by other drying methods, the periods of time used were 35 min for 20 W/g and 45 min for 15 W/g. The numerical model that best represents the kinetics was the exponential one. The color variations at the end of the process were greater for the power of 15 W/g, which turned into a product of acceptable appearance, the taste was slightly more acidic, but the smell lasted very little.

A Study on Dispersion Characteristics for Inverted Microstrip Lines

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Inverted microstrip lines are studied for their dispersion characteristics for three different values of permittivity of the substrate using Galerkin Technique in Spectral Domain. This structure is very much useful as the current strip is attached at the lower surface of the dielectric substrate. Therefore it is rarely exposed to the outer medium results no effect due to external hazards and almost zero possibility to expose to electro- magnetic interference. Basis functions for the unknown strip current are chosen according to the ones specified in [1]. Basis functions in [1] were for slot magnetic currents and consequently they are modified for the particular problem by considering the modified boundary conditions for Maxwell’s field equations for this structure. For the theoretical development the Fourier transformation of the basis functions from space domain to spectral domain are considered. Variation of effective permittivity with available dielectric thickness has also been studied and the result shows a saturating tendency with increase in dielectric thickness.

Green Disclosure and Innovation to Corporate Loan: Case of LQ45 Index Companies

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Following the Paris Agreement on Climate Change, Indonesia committed to reducing greenhouse gas emissions by 29% through its own efforts and 49% with international support. To achieve this, the Indonesian government is advancing sustainable finance, as mandated by the 1945 Constitution, which ensures the right to a proper environment and sustainable economic principles. Supported by the Financial Services Authority (OJK), Indonesia introduced regulations like POJK No.51/POJK.03/2017 and POJK 60/POJK.04/2017, requiring financial institutions to adopt sustainable finance principles and develop environmentally friendly securities. Commercial banks must submit a Sustainable Finance Action Plan (RAKB) and sustainable reports to OJK, with green credit being a key component.This study employed a quantitative approach to examine the relationships between Green Credit Policy, corporate access to bank loans, environmental disclosure, and green innovation in Indonesian commercial banks. The analysis of historical data revealed that the Green Credit Policy significantly influenced corporate loan accessibility. Companies with robust environmental disclosures and a history of green innovation also experienced better loan acquisition outcomes.

Factors Contributing to Millennial Employees’ Turnover Rates

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Millennial employees in the bakeshop industry exhibited high turnover rates primarily due to the need for a safe work environment, recognition, and opportunities for promotion. The study focused on the factors contributing to millennial employees’ turnover rates. This study employed a quantitative, non-experimental, correlational design to investigate turnover intention among millennial employees in the bakeshop industry in Cebu Province. Data were collected via a researcher-made questionnaire from 34 randomly selected millennial employees. Analysis through descriptive statistics, chi-square tests, and weighted means revealed that millennials, who formed a significant portion of the working class, tended to leave their jobs if their specific needs were not met. The primary factor driving their turnover was self-preservation, with employees prioritizing a safe and healthy work environment. A workplace free from injuries and accidents not only attracted but also retained employees, leading to reduced absences and increased productivity. Consequently, a commitment to health and safety by employers enhanced employee retention and reduced business disruptions. Additionally, recognition and opportunities for promotion were crucial for retaining millennial employees. They were likely to leave if they felt undervalued or saw limited promotion opportunities. Training and development were less significant than promotions in influencing their decision to stay. The study also found that changes in management or internal talent management practices had minimal impact on retention, provided the work environment remained stable and employees were treated well. Overall, addressing millennials’ needs for safety, recognition, and career growth was vital for reducing turnover rates in the bakeshop industry.