The objective of this research is to examine the effects of tax, foreign iownership, and firm size on the application of transferi pricing in the manufacturing companies listed on Indonesia Stock Exchange (IDX) during 2013-2017. This study is hypothesis-testing research by using purposive sampling method with a total of 110 samples of data. Secondary data in the form of financial statements with the year ended 31 December were obtained from the IDX. Logistic regression was used to test the hypotheses. The results of thisi research show that tax, foreign ownership, andi firm size simultaneously influences the application of transfer pricing. Meanwhile partially tax was found to significantly influence the application of transfer pricing. In addition foreign ownership and firm sizei does not influence the application of transfer pricing.
This research was conducted on micro, small and medium enterprises (MSMEs) in Tarakan City. To improve service innovation, micro, small and medium enterprises (MSMEs) in Tarakan City need knowledge sharing and absorption activities. This research was conducted on 150 workers in small, micro, and medium enterprises (MSMEs) in Tarakan City. Data collection was carried out using a survey method with a questionnaire. Survey responses submitted by respondents in this study indicate that knowledge sharing and absorptive capacity activities positively affect service innovation performance in micro, small and medium enterprises (MSMEs) in Tarakan City.
<p class="Abstract">The community is one of the sectors that is heavily affected by the situation due to the Covid-19 pandemic. Starting from urban communities to rural communities, they are required to be able to adapt to changes that have occurred due to the outbreak of the Covid-19 virus. During the Covid-19 pandemic, it was not only the order of people's lives that changed from previously all activities could be carried out freely outside the home without being restricted by anything, but the current condition is that all activities are limited, for activities outside the home must comply with the Covid-19 health protocol . This has a profound impact on the welfare of the community, with restrictions on activities outside the home making people helpless, many employees or laborers are laid off, the economy deteriorates. In response to the spread of the Covid-19 virus, it has entered a new normal life. This research tries to elaborate on this phenomenon, especially related to the optimization of empowerment as an effort to increase the potential of people in the new normal era. The method used is literature study. The findings in this study, namely that in community empowerment in the new normal era, it can be optimized by developing all the potential of the community, the government can work together with the community in adapting behavior in the new normal era.<o:p></o:p></p>
Penelitian ini bertujuan untuk menganalisa kesiapan dan tantangan yang dihadapi mahasiswa dan dosen saat perkuliahan daring di masa pandemi ini. Penelitian ini juga bertujuan menganalisa aspek positif yang dirasakan oleh mahasiswa dan dosen selama perkuliahan daring berlangsung. Pengambilan data dalam penelitian ini dilakukan dalam dua tahap. Tahap pertama adalah pengisian kuesioner oleh 142 responden mahasiswa dari berbagai perguruan tinggi di Kota Banjarmasin. Tahap kedua adalah pengisian kuesioner dan wawancara kepada enam orang dosen. Hasil dari penelitian ini menunjukkan bahwa baik mahasiswa maupun dosen memiliki kesiapan yang baik dalam menghadapi perkuliahan secara daring dikarenakan sebagaian besar telah memiliki dan mampu mempergunakan perangkat digital yang mendukung. Lebih lanjut lagi, dapat disimpulkan bahwa selama mengikuti perkuliahan secara daring, mahasiswa mengalami beberapa kendala antara lain merasa stress dan terbatasnya interaksi sosial. Selain itu, mahasiswa juga merasa kesulitan berkonsentrasi saat berkuliah secara daring dan merasa terbebani dengan tugas-tugas kuliah. Ditambah lagi dengan kendala jaringan internet yang tidak stabil dan penggunaan kuota internet yang boros. Meskipun mahasiswa mengalami berbagai kendala selama mengikuti perkuliahan secara daring, mereka juga merasakan dampak positifnya, salah satunya adalah memiliki lebih banyak waktu luang. Sedangkan kendala utama yang dihadapi oleh dosen adalah kurangnya interaksi dengan mahasiswa sehingga perkuliahan berlangsung kurang efektif.
Urban Sprawl phenomenon occurs because of the uncontrolled development of urban settlements. The uncontrolled development of these settlements has resulted in a decline in environmental quality due to changes in certain land functions. Ecistic is a tool that is considered appropriate for understanding the settlement. Research uses ecistic elements to see a settlement in one large frame, namely total settlements patterns with a classification scheme related to elements of settlements, namely nature, anthropos, society, shells, networks. This research was conducted to understand the conditions of residential growth to find out the growth factors that occur. Several stages of analysis carried out in this study include identification of settlement characteristics, trend analysis using periodic regional image analysis, as well as analysis of factors that influence settlement development using AHP techniques. The results showed that settlement development began to occur sporadically in the period 2006-2018 to the south with the highest density concentration remaining in the city center. In the physical organization of space, the development of settlements forms an octopus pattern (Octopus/Star Shape Cities). The results of the AHP analysis strengthen these conditions where the location of settlements and activities is the main factor that causes the growth of settlements.
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