PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KARAKTERISTIK EKSEKUTIF, INTENSITAS ASET TETAP DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Consumer Goods Industry YangiTerdaftar Di Bursa Efek Indonesia Periode 2017-2019)

Penelitin ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, kepemilikan manajerial, karakteristik eksekutif, intensitas aset tetap, dan profitabilitas terhadap penghindaran pajak pada Industri Barang Konsumsi. Jenis data dalam penelitian ini adalah data sekunder yang diperoleh dari laman resmi Bursa Efek Indonesia (BEI). Analisis data dilakukan menggunakan regresi linier berganda dengan program SPSS 25. Sampel pada penelitian ini adalah sebanyak 72 perusahaan yang dipilih dengan Teknik purposive sampling. Hasil penelitian menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak. Kepemilikan Manajerial berpengaruh negatif terhadap penghindaran pajak. Karakteristik Eksekutif berpengaruh negatif terhadap pengindaran pajak. Intensitas Aset tetap tidak berpengaruh terhadap penghindaran pajak. Dan Profitabilitas yang diproksikan dengan ROA berpengaruh positif terhadap penghindaran pajak

Upaya World Wide Fund for Nature (WWF) Dalam Mengatasi Perdagangan Penyu Ilegal Di Porvinsi Bali Tahun 2008-2013

This study describes the role of WWF in deadling turtle trade in Bali. The study also describes the condition of the turtle trade in Bali. WWF is one of the leading conservation organization in the independent world, which is committed to the community and government leaders in Bali. Turtle has been listed as an Appendix I species (endangered) in CITES, yamg means all commercial trade in animals or part of the body is also prohibited. Data collection techniques used in this research is a case study in linking theory with data obtained through library research. Data obtained from books, journals, magazines, newspapers and other sources (analysis of documents). I also use the internet facility in the process of data collection related and relevant to the issues discussed in this study. The author uses the theory to explain the role of International organizations and the theory of pluralism. The conclusion of this study found that the WWF has been monitoring the turtle trade in Bali. WWF also tried to connect and engage all stakeholders in addresing turtle trade in Bali. Training and education for the public and the actors involved in engaging in the trade and use of tiger. WWF has been working closely with government agencies, as well as the surrounding environment to help organizations overcome the turtle trade. WWF turtle managed to reduce lavel of through support for education, law, and also help in the campaign progressed turtle trade in Bali. Keywords: WWF, Bali, turtle trade, CITE

Penggunaan Mobil Pribadi sebagai Sarana Angkutan Umum di Banda Aceh dalam Perspektif Tasharruf Fi Isti'mal Al-Mal dan Undang-Undang Nomor 22 Tahun 2009 tentang Lalu Lintas dan Angkutan Jalan

Penggunaan mobil pribadi tidak diperbolehkan dalam hal angkutan jalan di karenakan dinyatakan menyalahi fungsi dari Undang-Undang Lalu Lintas dan Angkutan Jalan Nomor 22 Tahun 2009. Pertanyaan penelitian dalam skripsi ini adalah bagaimana perspektif Tasharruf Fi Isti’mal Al-mal terhadap penggunaan mobil pribadi sebagai sarana angkutan umum dan bagaimana perspektif UndangUndang Nomor 22 Tahun 2009 tentang Lalu Lintas dan Angkutan Jalan terhadap penggunaan mobil pribadi sebagai sarana angkutan umum. Dengan menggunakan metode penelitian kepustakaan (library research), penelitian lapangan (field research) dan penelitian ini menggunakan narrative analisis dengan menggunakan data-data deskriptif. Hasil penelitian ini ditemukan bahwa penggunaan mobil pribadi tidak dapat sepenuhnya dimanfaatkan sebagai sarana angkutan umum dikarenakan menyalahi dari Undang-Undang Lalu Lintas dan Angkutan Jalan yang seharusnya setiap individu dapat memanfaatkan secara bebas atas hartanya baik dalam bentuk konsumtif maupun produktif. Pemilik mobil pribadi dalam menjalankan angkutan umum sangat menyalahi Undang-Undang Nomor 22 Tahun 2009 Lalu Lintas dan Angkutan Jalan terdapat pada Pasal 173 tidak memenuhinya segala ketentuan yang telah di tetapkan dalam peraturan adanya izin trayek dan izin pengawasan dari pemerintah. Dari hasil penelitian dapat disimpulkan bahwa Undang-Undang Lalu Lintas dan Angkutan Jalan melarang penggunaan mobil pribadi dijadikan sebagai sarana angkutan umum dikarenakan mobil pribadi tersebut tidak membayar pajak, tidak masuk terminal, tidak ada izin trayek dan izin pengawasan dari pihak terkait juga tidak terjamin keselamatan sepenuhnya bagi para penumpang

Accounting for apocalypse: Re-thinking social accounting theory and practice for our time of social crises and ecological collapse

Indicators show that we live in a time of unprecedented global crises. Violence and abuse are epidemic, social inequalities are increasing, the global socioeconomic system is locked on a path of ecocidal growth, and a climate catastrophe looms. These patterns indicate that our social systems are failing and require radical change. However, most social accounting research (“SAR”) and practice, in line with most of the wider fields of accounting research and practice, have ignored or underplayed these grave realities and have failed to analyse critically the systems of power from which these crises have arisen. And critical scholars have shown that this unreflective lack of critique is due in part to social accounting research and practice being inadvertently “captured” by hegemonic discourses and theories that serve as ideological props for existing systems of power. This thesis explores how SAR and practice could be re-oriented so as to be more effective in addressing the social and ecological crises we face today, first, by making use of a range of critical social theories to examine how social accounting research and practice might be “captured” and become complicit in perpetuating these crises, and secondly, by using ideas from Paulo Freire’s radical pedagogy to explore how they could more honestly confront these realities. The empirical centrepiece of the analysis is the Building Capacity for Sustainable Development (“BCSD”) project’s National Sustainability Scenarios initiative – a social accounting case study which forms part of this PhD – and it is extended to an interrogation of dialogic SAR and SAR more broadly. The contributions of this thesis are four-fold: methodologically, it offers analytical heuristics for making sense of social accounting research and practice as hegemonically structured and ideologically-laden fields that are directly implicated in perpetuating social-ecological crises, and for evaluating engagement practices from a critical pedagogical standpoint; empirically, this thesis evaluates a case study using a social accounting technology – scenario planning – that to date is under-researched; in terms of analysis, it builds on earlier critiques of social accounting “capture” by extending it to “critical” forms of SAR and interrogates this “capture” in relation to systems of power such as capitalism, industrial civilization, white supremacy and patriarchy that tend mostly to be overlooked in the literature, both singularly and as intersecting systems; and in terms of reconstructive exploration, this thesis offers insights on how social accounting research and practice might look if driven by the critical pedagogical imperatives of truth-telling – that is, facing rather than evading the realities of systemic violence and structural power that we are confronted with today. Although SAR is broadly concerned about social justice and ecological sustainability, this thesis shows that much of it legitimates the intersecting systems of predatory capitalism, white supremacy, and patriarchy and downplays the realities of imperialism, colonization, class warfare, patriarchal violence, and ecocide that these systems of power produce. Moreover, and perhaps more problematically, although the BCSD case study, and the dialogic SAR literature which was considered, appeared to be underpinned by many of the ethical principles of critical pedagogy, deeper analysis revealed that they too align more closely with an uncritical liberalism, rather than critical pedagogy, in their unwillingness to challenge the social hierarchies and ongoing realities of imperialism, colonization, and catastrophic violence to which they give rise. A reconstruction of the initiative, drawn from more radical interpretations of Freire’s approach, suggests that more critical approaches to social accounting and engagement praxis are possible, although not without challenges because they would require that social accounting scholars privilege the intellectual and moral values of truth and justice over those of privilege and power

Children of female sex workers and drug users: a review of vulnerability, resilience and family-centred models of care

BACKGROUND Injection drug users and female sex workers are two of the populations most at risk for becoming infected with HIV in countries with concentrated epidemics. Many of the adults who fall into these categories are also parents, but little is known about the vulnerabilities faced by their children, their children's sources of resilience, or programmes providing services to these often fragile families. This review synthesizes evidence from disparate sources describing the vulnerabilities and resilience of the children of female sex workers and drug users, and documents some models of care that have been put in place to assist them. REVIEW A large literature assessing the vulnerability and resilience of children of drug users and alcoholics in developed countries was found. Research on the situation of the children of sex workers is extremely limited. Children of drug users and sex workers can face unique risks, stigma and discrimination, but both child vulnerability and resilience are associated in the drug use literature with the physical and mental health of parents and family context. Family-centred interventions have been implemented in low- and middle-income contexts, but they tend to be small, piecemeal and struggling to meet demand; they are poorly documented, and most have not been formally evaluated. We present preliminary descriptive data from an organization working with pregnant and new mothers who are drug users in Ukraine and from an organization providing services to sex workers and their families in Zambia. CONCLUSIONS Because parents' drug use or sex work is often illegal and hidden, identifying their children can be difficult and may increase children's vulnerability and marginalization. Researchers and service providers, therefore, need to proceed with caution when attempting to reach these populations, but documentation and evaluation of current programmes should be prioritized.Orphans and Vulnerable Children Comprehensive Action Research Task Order (GHH-I-00-07-00023-00

Globalisation, accounting and developing countries

Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across Northern developed countries and Southern developing countries (DCs). This paper reviews contributions on globalisation and its influence on accounting in DCs, and identifies important research gaps. It examines the role of accounting in changing development policies, from state capitalism through neo-liberal market-based to good-governance policies. It then considers specific accounting issues, namely the diffusion of International Accounting Standards (now International Financial Reporting Standards) and how they promote global neo-liberalism; the development of the accounting profession in DCs in the face of competition from Northern global accounting firms and professional associations; accounting issues in state-owned organisations, and privatised and multinational corporations; government accounting reforms and the resurrection of the state in DCs; social and environmental accounting issues; and the rise of non-governmental organisations and their accounting and accountability. The discussion and conclusions reflect on achievements to date and important areas requiring further development

PERANCANGAN DATA WAREHOUSE PENJUALAN DAN PEMBELIAN PADA PT. VICTORY INDO PERKASA

PERANCANGAN DATA WAREHOUSE PENJUALAN DAN PEMBELIAN PADA PT. VICTORY INDO PERKAS