THE ROLE OF CORPORATE TRANSPARENCY IN MODERATING THE INFLUENCE OF LEVERAGE AND TAX AVOIDANCE ON FIRM VALUE IN THE REAL ESTATE AND PROPERTY SECTOR IN INDONESIA

Increasing scrutiny on the impact of leverage and tax evasion on business value, particularly in the real estate and property sectors, has become a significant phenomenon. Incorporating corporate transparency as a moderating variable, this research aims to provide empirical data on these critical financial dynamics. The population comprises companies listed on the Indonesia Stock Exchange during the 2019–2021 period, with a sample of ten companies selected based on pre-established criteria. Data collection involved quantitative methods, including descriptive statistical analysis, multiple regression, moderation regression, and traditional assumption tests. Hypothesis testing was conducted using both concurrent and partial experiments. The findings reveal significant relationships between firm value and tax avoidance, leverage and firm value, and business transparency. Notably, while corporate transparency effectively moderates the relationship between leverage and firm value, it does not have the same effect on the relationship between tax avoidance and firm value. These results emphasize the importance of leveraging transparency to enhance business value, suggesting that companies should prioritize transparent practices to mitigate the adverse effects of tax evasion. Theoretically, this research contributes to the understanding of corporate finance by illustrating how corporate transparency influences the dynamics between leverage, tax avoidance, and firm value. Practically, it highlights the necessity for property and real estate companies to adopt more transparent financial practices to foster investor confidence and enhance market value. Future research could explore additional factors influencing these relationships for deeper insights into corporate finance dynamics in Indonesia

APPLICATION OF COMMUNICATION INFRASTRUCTURE THEORY IN EXPLORING THE VOICE OF COMMUNITY IN CONFLICT-PRONE AREAS

This research is motivated by conflicts in urban areas, which are escalating in frequency. Johar Baru District was selected due to the prevalence of inter-group conflicts, specifically in the form of brawls, which have become a daily occurrence in the area. The prevalence of this kind of conflict traumatizes the residents left behind in the area. Consequently, there is a pressing need to explore the voices of the community in conflict-prone areas that need to be explored. Communication infrastructure theory was chosen to support the analysis because this theory was developed to articulate problems in urban areas. The research method chosen is a case study. The research results show that the community expressed three essential things related to conflict: the dangers of drugs, peace, and providing employment opportunities. This research also shows that Communication Infrastructure Theory (CIT) is reliable for mapping conflict in urban areas as well as capturing the voices of communities that have been marginalized in conflict-prone areas

IDENTIFICATION OF SOCIAL AND HEALTH POLICIES ON INFANT MORTALITY RATE IN KLATEN REGENCY

Policy is a set of actions embodied as a product of laws to improve social interactions. Social and health policies are formulated to address public issues; for example, health issues upon which health policies are created to solve the respective issues. Infant mortality (IM) is one of the indicators used to assess the health prevalence and socioeconomic welfare of the community. Klaten, among other areas, suffers from high IM, so it is imperative to investigate this issue in Klaten Regency. The present study focuses on IM in Klaten Regency in 2020 and uses the Cluster Study to identify areas in Klaten Regency that need better attention and advocacy related to IM. This study aims to cluster the subdistricts in Klaten Regency based on IM variables, the number of pre-prosperous families, and the number of health facilities. In addition, this study investigates the obstacles to implementing the programs to reduce IM in Klaten Regencies. The results showed an unsatisfactory finding in all three variables. The Government Policy of Klaten Regency to reduce IM has been embodied in several flagship programs, such as SUKETI. However, the implementation of SUKETI Programs was not found in any publication, so it is considered not working. However, inequitable implementation of the programs due to the COVID-19 pandemic and other barriers has resulted in suboptimal, partial efforts to reduce IM

ORGANIZATIONAL CULTURE, UNIVERSITY-INDUSTRY COLLABORATION STRATEGIES, AND INNOVATION PROGRAMS IN UNIVERSITIES: THE MODERATING ROLE OF GOVERNMENT FUNDING

This study examines the effects of organizational culture, university-industry collaboration strategies, and government funding on innovation programs in Indonesian public universities. The research objectives were to identify the key factors that influence innovation outcomes and explore the moderating role of government funding. A quantitative research approach was adopted focusing on 73 public universities in Indonesia. Data were collected using a structured questionnaire distributed to senior administrators and faculty members involved in innovation programs and university-industry collaborations. The key variables measured included organizational culture, university-industry collaboration strategies, innovation programs, and government funding, using a 7-point Likert scale. A multiple linear regression analysis was conducted to test the hypothesized relationships and interaction effects. The findings reveal that organizational culture and university-industry collaboration strategies significantly enhance innovation programs, with government funding amplifying these effects. A larger university size was found to negatively impact innovation outcomes, while overall funding levels had a positive but smaller effect than other variables. The results highlight the importance of fostering supportive organizational cultures, developing robust collaboration strategies, and securing adequate government funding to drive innovation in academic institutions. Future research should explore the additional factors that influence innovation outcomes in various contexts. Recommendations include strengthening university-industry partnerships and advocating for sustained government support to enhance the innovation capacity of universities. Penelitian ini mengkaji dampak budaya organisasi, strategi kolaborasi universitas-industri, dan pendanaan pemerintah terhadap program inovasi di universitas negeri di Indonesia. Tujuan penelitian adalah untuk mengidentifikasi faktor kunci yang mempengaruhi hasil inovasi dan mengeksplorasi peran moderasi pendanaan pemerintah. Pendekatan penelitian kuantitatif diadopsi, dengan fokus pada 73 universitas negeri di Indonesia. Data dikumpulkan menggunakan kuesioner terstruktur yang didistribusikan kepada administrator senior dan anggota fakultas yang terlibat dalam program inovasi dan kolaborasi universitas-industri. Variabel kunci yang diukur termasuk budaya organisasi, strategi kolaborasi universitas-industri, program inovasi, dan pendanaan pemerintah, menggunakan skala Likert 7 poin. Analisis regresi linier berganda dilakukan untuk menguji hubungan dan efek interaksi yang dihipotesiskan. Temuan menunjukkan bahwa budaya organisasi dan strategi kolaborasi universitas-industri secara signifikan meningkatkan program inovasi, dengan pendanaan pemerintah memperkuat efek ini. Ukuran universitas yang lebih besar ditemukan berdampak negatif terhadap hasil inovasi, sementara tingkat pendanaan secara keseluruhan memiliki efek positif tetapi lebih kecil dibandingkan dengan variabel lainnya. Hasil ini menyoroti pentingnya membina budaya organisasi yang mendukung, mengembangkan strategi kolaborasi yang kuat, dan mendapatkan pendanaan pemerintah yang memadai untuk mendorong inovasi di institusi akademik. Penelitian lebih lanjut harus mempertimbangkan untuk mengeksplorasi faktor tambahan yang mempengaruhi hasil inovasi dalam konteks yang berbeda. Rekomendasi termasuk memperkuat kemitraan universitas-industri dan mengadvokasi dukungan pemerintah yang berkelanjutan untuk meningkatkan kapasitas inovasi universitas

THE MEANING OF SUNDA CULTURAL CONSTRUCTION FOR JAVANESE INDIVIDUALS IN BANDUNG

The aim of this study was to investigate how Javanese individuals in Bandung perceive and apply the Sundanese culture, otherwise known as Kasundaan. We utilized a qualitative research approach, employing phenomenology, and interviewed seven Javanese informants with Kasundaan experience in their daily lives. Our data collection methods included interviews, observations, documentation, and literature studies. This study revealed that there was an extrinsic and Intrinsic Motivating Aspects as well as aspects of hope that motivated Javanese individuals in applying Kasundaan. Family environment, social environment, and the natural environment played a very big role in the formation of the meaning of Kasundaan on the Javanese and Chinese individual subjects of  this research through their cultural literary experience in their lives.  Being a Sundanese, for the research subjects was interpreted philosophically as a perspective and “nyunda” mindset and manifested in the form of a real contribution to the Sunda. This interpretation gives rise to self meaning of the Javanese individual in being a Sundanese, namely the self that explores Sundanese cultural knowledge and the self as a preserver of Sundanese culture

POLICY DESIGN FOR PEATLAND MANAGEMENT BASED ON PUBLIC-PRIVATE PARTNERSHIP

This research aims to develop a peatland management plan for Riau province that is based on the ideas of public-private collaboration. Data from this qualitative descriptive research were collected through a multimodal manner: interviews, in-depth literature reviews, and secondary data sources. The data analysis approach employed an interactive model that was inspired by Emerson and Nabatchi’s work on the dynamics of collaborative governance. Interviews were conducted with members of the public and commercial sectors, as well as local communities and experts. This study found that there are recurring barriers in peatland management in Riau, such as the need for more active and robust collaboration between the government and private sectors. Although the government functions within defined boundaries, the private sector often designs programs aligned with the interests of specific stakeholder groups. This situation frequently leads to incomplete projects, overlapping programs, and inadvertent strategies. The findings show there are concerns about the future adoption of sustainable methods in peatland management due to the divide between the public and private sectors. For this reason, resolving these issues is essential to protecting Riau’s peatlands and their ecological and economic significance for future generations

EVERYDAY POLITICS OF ONLINE OJEK DRIVERS: TAKING COVER AND FIGHTING APPLICATORS FROM THE COMMUNITY BASECAMP

The platform-based transportation business model has swept across almost all regions in Indonesia. Millions of workers have been absorbed into the workforce in this business model. However, the lack of government protection, compounded by the absence of regulations governing working conditions and safety for workers, often leads to working conditions that favor the applicator side. In this less-than-ideal situation, some workers (online motorcycle taxi drivers) have formed online motorcycle taxi communities as an alternative to cope with these less-than-ideal conditions. This article will look at how the online motorcycle taxi community is used as a medium of indirect resistance against applicators. Using a qualitative method, we adopt Browney Frey's (2020) framework on how the vulnerability of the platform workforce is produced by exploring the online motorcycle taxi community and resistance in Indonesia. Data collection is conducted through interviews and observations. We interviewed at least two communities and more than six drivers. This article argues that the organization of online motorcycle taxis that are formed through the community is part of political expression to get security guarantees. At a certain level, the existence of the community is used as a covert medium of everyday resistance. This fieldwork took place in Palu, Central Sulawesi. This article contributes to understanding the nature of organizers and models of workers' resistance to flexible work regimes sponsored by digital work platforms

STRATEGIES TO FULFILL FAMILY NEEDS IN SOCIOECONOMICALLY VULNERABLE WOMEN

This study aims to explore the strategies used by socioeconomically vulnerable women who are heads of low-income families to meet their family's needs. The research was conducted with four socioeconomically vulnerable women who are heads of low-income families in Pasanggrahan Village, Garut. The research data were collected through semi-structured interviews and observations from June-July 2023. The results showed that the participants used the same strategy template to fulfill the needs of their low-income families. Fulfilling economic needs is done by selling snacks in the market. Then, they save food to meet their daily needs and set aside a little money to fulfill other needs. They borrow from mobile banks when facing emergencies to fulfill daily expenses and trading capital and pay health costs when experiencing illnesses that must be treated. This strategy is carried out because the income generated by poor women's family heads or family members can only partially fulfill the family's basic needs. The poverty experienced by the participants was inherited from their families. However, this can be overcome by providing training to improve community entrepreneurship skills and competencies through utilizing village funds

THE DYNAMICS OF POLICY CHANGE AND AGILE GOVERNANCE: HOW INDONESIAN GOVERNMENT RESPONSE TO COVID-19 PANDEMIC

Indonesia and other countries must deal with the COVID-19 pandemic with limited information control amid uncertainty. Handling a pandemic that has become a crisis places great demands on the government to provide agile and dynamic policies. Variations of policies that the Indonesian government has issued raise doubts in the public sphere. The government changed several policies quickly and easily, giving the impression that they did not go through a thorough formulating process. It shows that the handling of COVID-19 requires a policy system that is quite complex due to the many interactions of various sectors. By using qualitative methods, this study attempts to discuss the dynamics of changing public policies by using the concept of incremental policy amid demands for agile governance implementation by looking at the cases of policies issued by the Indonesian government in response to COVID-19. The dynamic of the policy network will be explored further to dismantle the discussion of policies for handling COVID-19 in Indonesia. Therefore, the results of this research show the challenges in implementing agile principles simply by changing and adapting policies to empirical conditions. In its application, agile governance shows several dominant actors who gather resources and support, shape policy outcomes, and advance their interests

INVESTIGATING THE ROLE OF AGRI-TECH STARTUP IN SUPPORTING INCLUSIVE FINANCE FOR FARMERS IN INDONESIA

Small-scale farmers are often financially excluded due to limited access to formal financial services. For decades, the Indonesian government has launched credit programs for farmers' financial inclusivity. However, it has yet to improve farmers' access to financial services significantly. The Indonesian government has encouraged financial technology providers to enhance credit financing for farmers. Besides fintech startups, agri-tech startup companies have helped provide digital financial services to the agricultural sector. This study aimed to analyze different types of agricultural startup businesses in supporting inclusive finance for farmers. This study uses a qualitative approach by conducting an online semi-structured interview as a data collection technique for four agri-tech startups and two experts. The data was analyzed by template analysis. The result showed that the presence of agri-tech startups could enhance farmers' opportunity to access new financial sources –either through crowdfunding or internal company financial resources - which is better than the existing financing schemes. However, several challenges arose regarding the existing culture that caused farmers to hesitate to join the agri-tech startups' program. Other challenges related to intermediaries' power in agricultural business that had strong ties with farmers' lives are the lack of infrastructure such as road and internet access and farmers' skill in using digital technology. Agri-tech startups have reduced those challenges by sending agriculture experts to the farmland, building intense communication with farmers, cooperating with intermediaries, and providing training for young farmers and farmer's children to optimize the use of smartphones in supplying agriculture knowledge and business