Employment Termination in the Middle of Covid-19 Pandemic: Labor Law Point of View

Article 28D paragraph (2) of the 1945 Constitution states everyone has the right to work and to receive fair and proper compensation and treatment in a working relationship. It is emphasized in Article 151 (1) of Law no. 13/2003 concerning Manpower. The entrepreneurs, workers/laborers, trade/labor unions, and the government must make every effort to prevent an employment termination. In fact, many workers have been terminated and some even did not receive any severance pay at all. Accordingly, the researchers formulated the following research questions: how to terminate employment in the midst of the Covid-19 pandemic, and how is the government’s responsibility for the welfare guarantees for workers. This research employed a normative juridical approach by collecting data from literature studies. The data obtained were analyzed qualitatively. The findings revealed the layoffs in the midst of the Covid-19 pandemic were a breach of contract by entrepreneurs.  The entrepreneurs were still obliged to provide severance pay, reward money, and compensation money. In addition, the government has also provided accountability in the form of an economy, the Pre-Work Card. With this card, workers can develop workforce competence, increase productivity and competitiveness of the workforce, and develop entrepreneurship. The Manpower Office responsible for this program also participated in the workforce supervising and guidin

Governance, Risk, and Compliance (GRC), Dividend Policy, and Debt Policy as Accentuation of Firm Value in The Banking Financial Service Sector

Abstract : Increasingly high business competition requires companies to maintain a competitive advantage to be able to maintain the value of the company. This study aims to analyze the effect of governance, risk, and compliance (GRC), dividend policy, and debt policy on firm value in conventional banking companies listed on the IDX in 2017-2021. This research is quantitative. Data analysis techniques used descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results show that managerial ownership, credit risk, independent board of commissioners, and dividend policy do not affect firm value. Institutional ownership, liquidity risk, and debt policy affect firm value. Managerial ownership, institutional ownership, credit risk, liquidity risk, independent board of commissioners,Keywords : Governance, Risk, and Compliance (GRC), Dividend Policy, Debt Policy, Firm Value

Pengaruh Corporate Governance, Leverage, Dan Return On Asset Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2010-2015)

ABSTRACT This study entitled the influence of corporate governance, leverage and return on assets against tax avoidance. This study aims to determine the effect of corporate governance, leverage, and return on assets against tax avoidance. Research conducted is the development of various previous studies. In this study for Corporate Governance is proxied with Institutional Ownership, Family / Family Ownership, Independent Board of Commissioners and Audit Committee. The use of sample in this study is a company listed on the Indonesia Stock Exchange in 2010 - 2015. Testing by using quantitative analysis using multiple linear regression. The results show that it is known that institutional ownership, board of commissioners, audit committee and ROA have no effect on tax avoidance. Family ownership and leverage have a significant effect on tax avoidance. The result of multiple regression analysis shows that the adjusted value of R2 is 0,038 or 3,8%. This result indicates that 3.8% tax avoidance is influenced by institutional ownership variable, family ownership, internal audit committee, ROA, LEV while 96.2% is influenced by other variables outside the model. Keywords: tax avoidance, institutional ownership, family ownership, board of commissioners, audit committee, leverage, and return on asset

Manajemen keuangan

iii, 156 halaman : 23 c

Manajemen keuangan

iii, 156 halaman : 23 c

Matematika Ekonomi

viii, 124 halaman.; 23 c

Pengaruh Coorporate Governance, Leverage, Ukuran Perusahaan, dan ROA Terhadap Tax Avoidance (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)

Tax is a very important component for the state, especially in national development. This indirectly indicates that both individuals and entities must also comply with their obligations to pay taxes consciously and voluntarily. It is noted that until now there are still many companies that avoid paying taxes, especially companies in the manufacturing sector. This study aims to determine the effect of corporate governance, leverage, firm size, and ROA on tax avoidance. The research approach used in this research is quantitative. This method is a data presentation that is dominated by numbers and statistical data analysis to test the hypotheses that have been announced beforehand. The data was obtained from the IDX's official website, namely www.idx.co.id. After screening the data, the researchers obtained 14 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in accordance with predetermined criteria. The data analysis method used in this research is multiple regression. Based on the results of research that has been carried out, it is found that the simultaneous test shown by the F test is known to have a sig-F value (p < 0.05) indicating that the variables of corporate governance, leverage, firm size, and ROA together have a significant effect on tax avoidance. . The partial test that has been carried out with the t test shows that there are two variables that affect the tax avoidance variable, namely institutional ownership and ROA

Pengaruh Coorporate Governance, Leverage, Ukuran Perusahaan, dan ROA Terhadap Tax Avoidance (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)

Tax is a very important component for the state, especially in national development. This indirectly indicates that both individuals and entities must also comply with their obligations to pay taxes consciously and voluntarily. It is noted that until now there are still many companies that avoid paying taxes, especially companies in the manufacturing sector. This study aims to determine the effect of corporate governance, leverage, firm size, and ROA on tax avoidance. The research approach used in this research is quantitative. This method is a data presentation that is dominated by numbers and statistical data analysis to test the hypotheses that have been announced beforehand. The data was obtained from the IDX's official website, namely www.idx.co.id. After screening the data, the researchers obtained 14 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in accordance with predetermined criteria. The data analysis method used in this research is multiple regression. Based on the results of research that has been carried out, it is found that the simultaneous test shown by the F test is known to have a sig-F value (p < 0.05) indicating that the variables of corporate governance, leverage, firm size, and ROA together have a significant effect on tax avoidance. . The partial test that has been carried out with the t test shows that there are two variables that affect the tax avoidance variable, namely institutional ownership and ROA

Ekonomi makro

viii, 164 halaman.: 23 c

Training On The Making Of Solid Soap By Utilizing Used Cooking Oil Waste By Pkk Women In Wangen Village

Social welfare can be improved in various ways that can be done, for example, through communityempowerment programs. The part of the community that can be empowered are housewives who aremembers of the PKK organization, especially in Wangen Village, Polanharjo District, Klaten Regency. Theimpact of environmental pollution is due to the disposal of used cooking oil and is followed by an increasein the use of cooking oil due to the appeal to stay at home during the Covid-19 pandemic. The existence ofthis makes a training program and assistance for the utilization of cooking oil waste into soap is the rightthing to deal with this problem. The specific goals and targets to be achieved in this activity are that PKKmothers are interested and motivated to become entrepreneurs, to form groups of PKK members whobecome economically independent by producing soap. In order to achieve this goal, a community serviceprogram was carried out by a lecturer at the University of Duta Bangsa Surakarta who provided soapproduction training conducted by PKK women in Wangen Village. The result of this service is an increasein the skills of PKK Village women in Wangen in making soap from used cooking oil waste.</jats:p