Pengaruh Pajak, Kepemilikan Asing, Bonus Plan dan Debt Covenant terhadap Keputusan Perusahaan untuk Melakukan Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)

Transfer pricing phenomenon could be happened based on management motivation in order to tax avoidance or another opportunistic behavior, especially to do wealth transfer among related parties. Ownership stucture can affect management to transfer wealth the themselves or to majority stakeholder. Bonus plan and debt covenant also used by the company to get high profit. This study aimed to examine the effect of tax, ownership of foreign, bonus plan and debt covenant on the company\u27s decision to perform transfer pricing of all manufacturing company listed in Indonesia Stock Exchange. Sample selection was using purposive sampling method with final sample 26 companies in 104 observation from 2012-2015. The analysis technique used on this study is a binary logistic regression. The result shows that tax and ownership of foreign have significantly effect on the company\u27s decision to perform transfer pricing. The determination coefficient is 0,379 that means 37.9% transfer pricing is affected by independent variables. While the rest is explained by other variable in outside of this study that can explain transfer pricin

Sustainable Agricultural Bioindustry Development: Integration of Cassava Cultivation with Beef Cattle Husbandry in North Sulawesi Province

This paper reviews the potential sustainable agricultural bioindustry development based on animal feed and organic fertilizer through an integration between crops cultivation with livestock production. This bio-industrial development could be carried out successfully in Indonesia, including in the region of North Sulawesi Province. Cattle feed bioindustry could be developed from biomass of cassava plantation, such as the cassava leaves, tubers and cassava peelers. Whereas, the solid and liquid organic fertilizers bioindustry could be developed from cattle feces and urine. Agricultural bioindustry can be carried out in all areas of North Sulawesi Province, because almost in every district has beef cattle and cassava plants. The largest cassava production in North Sulawesi Province are in the regencies of Bolaang Mongondow, Sangihe Island and Talaud Island. Whereas the highest population of beef cattle are in the regencies of Bolaang Mongondow, North Bolaang Mongondow, Minahasa, North Minahasa and South Minahasa. Therefore, this type of bioindustry will be well implemented in the three regencies of Bolaang Mongondow, Minahasa and North Minahasa, as there are large cassava plants and with a high livestock population in these three areas. Although numbers of beef cattle population are also higher in some other regencies, but the production of cassava in those areas are still very small

Assessment of Food Security Determinants Among Rice Farming Households in Bali Province

This study aimed to investigate food security at household level and to identify the socio-economic factors that affect the levels of food security among households of lowland rice farmers. Research was conducted in three district centers of rice production in the province of Bali, i.e. Buleleng, Gianyar and Tabanan. Samples were taken by multistage sampling of 216 respondents consisting of 122 farmers ICM program and 94 farmers non-ICM program. The data for the study were obtained with the aid of a structured questionnaire survey randomly administered to rural farming households in the districts. Household food security was measured by cross classification of the share of expenditure on food and consumption of energy. The socio-economic factors that affected household food security levels were estimated using ordered logistic regression. The result showed that in the aggregate 49.07% of the households were categorized as secure, 37.9% as vulnerable, 8.79% as insufficient, and 4.17% as insecure. The analysis showed that housewives education, incomes and household food reserves had a significant positive effect on the level of food security whereas family size, the prices of rice and instant noodles had a significant negative effect. The food security level of the ICM-program farmers was higher than that of the non-ICM program farmers Keywords : food security; households; lowland rice; integrated crop management (ICM

ADOPSI TEKNOLOGI TERHADAP PENINGKATAN EFISIENSI TEKNIS JAGUNG DI DESA TUALENE KECAMATAN BIBOKI UTARA KABUPATEN TIMOR TENGAH UTARA

Perumusan masalah penelitian ini adalah bagaimana tingkat penerapan teknologi dan pengaruhnya terhadap efisiensi teknis jagung di Desa Tualene Kecamatan Biboki Utara Kabupaten Timor Tengah Utara. Tujuan penelitian ini adalah untuk mengetahui pengaruh tingkat penerapan teknologi terhadap peningkatan efisiensi teknis jagung di Desa Tualene Kecamatan Biboki Utara Kabupaten Timor tengah Utara. Penelitian ini dilakukan di Desa Tualene secara purposive sampling. Penelitian ini dilaksanakan selama tiga bulan dengan mengambil 80 petani sebagai responden. Data yang diambil adalah data primer dan data sekunder dengan teknik pengambilan sampel menggunakan metode wawancara dan angket kuesioner. Hasil analisis menunjukkan bahwa kegiatan adopsi teknologi petani di Desa Tualene seperti pengolahan lahan, penyiangan, panen, penyimpanan benih, dan kualitas benih memiliki indikator yang sangat baik. Pasca panen, penggunaan benih bersertifikat, pengaturan jarak tanam, dan modal berada pada kondisi baik, frekuensi penyuluhan dalam kondisi netral, sedangkan partisipasi kelompok terletak pada kondisi rendah

PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM MENUNJANG EFEKTIFITAS PENGENDALIAN INTERNAL

Tujuan penelitian ini untuk mengetahui dan mengevaluasi sistem informasi akuntansi penggajian pada PT Omni Electrindo Semarang. Penelitian ini dilakukan untuk menemukan langkah perbaikan atau rekomendasi terhadap permasalahanan yang ditemukan dalam menunjang efektifitas pengendalian internal. Penelitian ini dilakukan di PT Omni Electrindo Semarang mulai bulan April 2019. Jenis penelitian yang digunakan adalah jens penelitian berbentuk diskriptif kualitaif, jenis data yang digunakan adalah data primer yang diperoleh dari hasil survey wawancara dengan beberapa staff yang berhubungan dengan sistem penggajian. Teknik analisis data dengan reduksi data, melakukan perbandingan antara teori dan praktek, dan penarikan kesimpulan.Berdasarkan penelitian yang dilakukan dapat disimpulkan bahwa sistem informasi akuntansi penggajian dan posedur penggajian yang diterapkan di PT Omni Electrindo sudah cukup baik, namun pengendalian internal masih kurang efektif.Kata Kunci : Sistem Informasi Akuntansi Penggajian, Pengendalian Internal

PEMULIHAN MINYAK SAWIT DARI SPENT BLEACHING EARTH DENGAN METODE EKSTRAKSI REFLUKS

Spent Bleaching Earth (SBE) merupakan limbah hasil pemucatan minyak yang mengandung 20-40% minyak sehingga perlu dilakukan pemulihan. Tujuan penelitian ini untuk menganalisis pengaruh rasio bahan/pelarut terhadap rendemen dan mutu minyak serta mendapatkan perlakuan terbaik dalam proses ekstraksi minyak dari SBE. SBE yang digunakan berasal dari proses pemucatan crude palm oil (CPO) (bahan A) dan SBE dari proses pemucatan refined bleached deodorized palm oil (RDPO) yang telah disimpan selama tiga bulan (bahan B). Proses ekstraksi menggunakan metode refluks dengan pelarut heksan teknis selama 3 jam. Penelitian ini menggunakan rancangan acak lengkap faktor tunggal dengan perlakuan rasio bahan SBE/pelarut (1:4, 1:6, 1:8) (b/v). Hasil penelitian menunjukkan karakteristik sampel A memiliki kadar minyak 17,17%, kadar abu 31,27%, kadar volatil 33,49%, pH 3,21, dan kadar air 0,72%. Sampel B memiliki kadar minyak 38,28%, kadar abu 48,33%, kadar volatil 47,33%, pH 7,75, dan kadar air 1,00%. Rasio antara bahan sampel A terhadap volume pelarut mempengaruhi rendemen dan densitas minyak, sedangkan rasio antara bahan sampel B terhadap volume pelarut hanya mempengaruhi densitas minyak. Perlakuan terbaik untuk rasio bahan terhadap volume pelarut sampel A adalah 1:8 dengan menghasilkan rendemen minyak tertinggi 88,31%. Minyak yang dihasilkan memiliki bilangan asam 84,44 mg KOH/g, densitas 0,89 g/cm3, viskositas 4,91 cSt, dan bilangan iod 48,07 g iod/100 g. Rasio bahan terhadap volume pelarut terbaik untuk sampel B sebesar 1:8 dengan rendemen minyak tertinggi yaitu 75%. Minyak yang dihasilkan memiliki bilangan asam 2,77 mg KOH/g, densitas 0,87 g/cm3, viskositas 4,36 cSt, dan bilangan iod 40,61 g iod/100 g. Keywords: extraction, palm oil, recovery, reflux, spent bleaching eart

Is Marriage Age Restriction Un-Islamic? (Comparative Study of Indonesia and Pakistan with Gender Perspective)

Like a recent epidemic, child marriages are prevalent not only in Indonesia but also in Pakistan. Even though both countries have ratified CEDAW and have laws and regulations governing the age of marriage. However, the BPS data (2020-2022) shows that the number of underage marriages are still high in several regions, with up to 34,000 applicants for marriage dispensation in 2022 in Indonesia. Likewise, the phenomenon also occurs in Pakistan, as its Human Rights Commission in Lahore in 2022 stated that at least 99 cases of child marriage were reported to them. Why is it difficult for the two countries to suppress the number of child marriages? Is it because the age limit for marriage is not Islamic? And what are the countermeasures from a gender perspective? Using the comparative method of laws in Indonesia and Pakistan from secondary sources, it can be concluded that these two countries are predominantly Muslim. Although the legal systems used in both countries are plural, where the law of marriage is still strong in Islamic law, and regarding the application of the marriage age, both the countries have attempted to have an age limit. Even though in the Islamic conception there is no age limit for marriage and only aqil and baliq are required, which according to most scholars stipulate that the age of aqil baliq is not the same as one another. This shows that the age limit for marriage is very Islamic because it is for the benefit of the child. Apart from that social culture poverty and promiscuity also contributed to the increase in the number of underage marriages. Therefore, it is necessary to fulfill the legal awareness of all parties, especially law enforcement in overcoming the negative impact on children’s rights (especially girls). Keywords: underage marriage, Islamic concept, children’s rights, gender perspective, comparative la

KAJIAN PELUANG PENERAPAN PRODUKSI BERSIH DI INDUSTRI TAHU (Studi Kasus pada Beberapa Industri Tahu di Kota Martapura, Sumatera Selatan)

The production process in some tofu industries face some problems, both in the production process, industrial management, and environmental management. This research aimed to find out strategies to improve efficiency in tofu production through materials, water and energy saving and to improve environmental quality through minimization and utilization of waste with cleaner production options. The method used was a cleaner production audit by identify problems until analyzing the feasibility of several aspects. The research was conducted in three tofu factories with a daily production capacity of 80 kg/day (Factory A), 220 kg/day (Factory B), and 500 kg/day (Factory C). Based on the research results, some problems were identified on various aspects and some recommendation alternatives of cleaner production in the three factories are identified covering: washing soybeans gradually, re-filtering the remaining washing and soaking water, using a boiler for cooking with steam system (factory A only), Good Manufacturing Practices (GMP), utilization of solid and liquid waste. If cleaner production is implemented, the total energy consumption per kg of soybeans from the three factories could be decreased to 15.87; 20.69 and 8.63 MJ/kg of soybeans, respectively. The percentage reduction in waste water would range from 24.76-36.08%. Tofu production could be increased by 5.19%, the utilization of firewood could be reduced by 64.42% and the savings obtained would range from 2.2-16.9 million rupiah/month. Based on the results of the quantitative feasibility analysis, the five cleaner production options are feasible and should beapplied in practices.Keywords: alternative recommendation, cleaner production, tofu industr

KAJIAN PELUANG PENERAPAN PRODUKSI BERSIH DI INDUSTRI TAHU (Studi Kasus pada Beberapa Industri Tahu di Kota Martapura, Sumatera Selatan)

The production process in some tofu industries face some problems, both in the production process, industrial management, and environmental management. This research aimed to find out strategies to improve efficiency in tofu production through materials, water and energy saving and to improve environmental quality through minimization and utilization of waste with cleaner production options. The method used was a cleaner production audit by identify problems until analyzing the feasibility of several aspects. The research was conducted in three tofu factories with a daily production capacity of 80 kg/day (Factory A), 220 kg/day (Factory B), and 500 kg/day (Factory C). Based on the research results, some problems were identified on various aspects and some recommendation alternatives of cleaner production in the three factories are identified covering: washing soybeans gradually, re-filtering the remaining washing and soaking water, using a boiler for cooking with steam system (factory A only), Good Manufacturing Practices (GMP), utilization of solid and liquid waste. If cleaner production is implemented, the total energy consumption per kg of soybeans from the three factories could be decreased to 15.87; 20.69 and 8.63 MJ/kg of soybeans, respectively. The percentage reduction in waste water would range from 24.76-36.08%. Tofu production could be increased by 5.19%, the utilization of firewood could be reduced by 64.42% and the savings obtained would range from 2.2-16.9 million rupiah/month. Based on the results of the quantitative feasibility analysis, the five cleaner production options are feasible and should beapplied in practices.Keywords: alternative recommendation, cleaner production, tofu industr

ANALISIS DAMPAK PENGOLAHAN HASIL PERIKANAN MENGGUNAKAN METODE LIFE CYCLE ASSESSMENT (LCA): STUDI LITERATUR

The development of the fishery industry not only provides advantages, but has a significant impact on theenvironment. Life Cycle Assessment (LCA) can be used to identify positive and negative environmental impacts ofa process or product, find opportunities for processing and product development, comparing and analyzing theimpact of the environment caused and calculat the environmental impacts resulting from a quantitative product.Life Cycle Assessment (LCA) according to the ISO 14040 consists of four stages, namely the determination of thegoals and scope, inventory analysis, impact analysis, and interpretation. The purpose of this literature study wasto identify and quantify the potential pollution and environmental impact caused by the production process in thefishery industry. Fishery products studied were fish fillets and canned fish products. The potential environmentalimpacts of processing of fishery industry cover greenhouse gas (GHG), acidification, and eutrophication. Thedescription of the environmental impact analysis in the fishery processing industry was explained in this work. Theliterature data indicates that the impact of GHG is caused by CO2, the impact of acidification is generated by SO2, and the effects of eutrophication are generated by PO43-. Recommendations for improvements are replacing energysources and fuels.Keywords: acidification, eutrophication, fishery processing industry, GHG, life cycle assessmen