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The Effect of CSR Disclosure, Firm Size, Capital Intensity, and Inventory Intensity on Tax Aggressiveness Rahayu, Silvia; Suryarini, Trisni
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51446

Abstract

The purpose of this study was to analyze the effect of CSR disclosure, firm size, capital intensity, and inventory intensity on tax aggressiveness. This study uses a population of 63 companies in the basic and chemical industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2015-2018. The sampling technique in this study was the purposive sampling method, resulting in a final sample of 29 companies with 89 units of analysis after deducting 27 outlier data. This research uses descriptive statistical analysis method and inferential statistical analysis, namely multiple regression analysis. The results showed that partially CSR disclosure has a positive and significant effect on tax aggressiveness. Meanwhile, firm size, capital intensity, and inventory intensity do not affect tax aggressiveness. Simultaneously, all dependent variables affect tax aggressiveness. It can be concluded that CSR disclosure can determine the level of tax aggressiveness by the company. This means that the higher the CSR disclosure made by the company, the higher the level of tax aggressiveness carried out by the company. Keywords: CSR Disclosure; Firm Size; Capital Intensity; Inventory Intensity; Tax Aggressiveness
Sektor Basis dan Penyerapan Tenaga Kerja di Kota Sungai Penuh Rahayu, Silvia; Yadewani, Dorris
Jurnal EMT KITA Vol 8 No 1 (2024): JANUARY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i1.1842

Abstract

This research aims to identify the dominant base sectors in Sungai Banyak City and evaluate the level of labor absorption in these sectors. The data used comes from secondary sources, namely the websites of BPS Sungai Banyak City and BPS Jambi Province. The data analysis method involves a qualitative descriptive approach and quantitative descriptive analysis. The data collection period is 2018-2022. The analytical instrument applied involves Location Quotient (LQ) and labor absorption in the base sector. The research results show that there are four significant basic sectors in Sungai Banyak City in the 2018-2022 period. These sectors include Mining and Quarrying (LQ 1.11), Agriculture, Forestry and Fisheries (LQ 1.31), Construction (LQ 1.31), and Wholesale and Retail Trade (LQ 1.95). The highest labor absorption will occur in the Agriculture, Forestry and Fisheries sectors in 2022, with a total of 44,428 people. Meanwhile, the Wholesale and Retail Trade sector will absorb the largest number of workers in 2022, amounting to 15,013 people. The Mining and Construction sector, which is included in the other sectors category, accounts for 12,480 people in 2022.
Studi Pengembangan Potensi Kawasan Wisata Kabupaten Kerinci Rahayu, Silvia; Yadewani, Dorris
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2691

Abstract

This research aims to determine the internal and external factors for developing the Kerinci Lake tourist attraction and to determine the strategy for developing the Kerinci Lake tourist attraction. The data used is primary data obtained from respondents. The analytical tool used in this research is SWOT analysis. Based on the study carried out, it was concluded that the strategy for developing the Kerinci Lake tourist attraction is in quadrant 1, namely the Rapid Growth Strategy. By using the SO strategy, the strategy for developing the Kerinci Lake tourist attraction is to maintain the existence of natural resources which have great potential as tourist attractions, establishing cooperation with other parties in developing facilities and infrastructure as well as tourist attractions. Apart from that, the strategy that needs to be carried out is to develop the Lake Kerinci tourist attraction with the aim of providing comfort and security by involving the participation of the community of the tourist attraction area and its unique socio-cultural (community traditions) to increase Opportunities in the current natural tourism trend in order to drive the community's economy and improve PAD.
The Effect of Climate Change and Sustainable Agricultural Practices on Productivity and Food Security in Rural Areas in East Java Judijanto, Loso; Machzumy, Machzumy; Rahayu, Silvia; Suryaningrum, Dyah Ayu
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.475

Abstract

In rural East Java, Indonesia, this study examines the effects of climate change and sustainable farming practices on food security and agricultural output. A structural equation modeling approach was used to analyze the data from a survey of 250 farmers. The latent constructs' validity and reliability were validated by the measurement model evaluation, and each construct's uniqueness was guaranteed by discriminant validity analysis. Significant correlations were found by using the structural model: production was unexpectedly positively influenced by climate change, while food security was severely affected. Sustainable farming methods have a high positive correlation with production and food security. Demographic analysis shed light on the traits of the farmers in the sample. The evaluation of the model fit revealed that the relationships in the suggested model were satisfactorily represented. By providing useful insights for practitioners and policymakers pursuing sustainable agricultural development, this study advances knowledge of the complex dynamics of East Javan agriculture.
Bibliometric Analysis of the Impact of Government Policies on Sustainable Agriculture Business in the Context of Sustainability Judijanto, Loso; Chatra, Afdhal; Rahayu, Silvia; Putra, Trimardi Jaya
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.523

Abstract

This paper conducts a comprehensive bibliometric analysis to explore the evolving landscape of sustainable agriculture business in the context of government policies. The study delves into the multifaceted realm of agribusiness, examining its global significance, economic impacts, and the challenges it faces, particularly in the transition to Agriculture 4.0. The paper highlights the intricate relationship between government policies and the sustainability of agriculture businesses, addressing barriers, technological advancements, and the growing complexity of global agri-food systems. Notably, the implications for practitioners, policymakers, and researchers are elucidated, offering strategic insights for each stakeholder group. The research aims to answer three fundamental questions: the classification of existing research, identification of research trends, and the exploration of potential future research opportunities. Employing bibliometric techniques, the study presents a mapping of terms, overlay visualizations, and density visualizations to unravel the interconnectedness of research clusters and their temporal evolution. Additionally, the paper identifies the most highly cited articles and explores the thematic priorities within the discourse on sustainable agriculture and farm-related issues. Comparative analyses with previous studies in related domains contribute to a deeper understanding of the current research landscape. The findings provide actionable insights for practitioners, inform evidence-based policymaking, and guide future research endeavors in the dynamic field of sustainable agriculture business.
Strategi Komunikasi Pemasaran Agrowisata Berbasis Ketahanan Pangan di Desa Renah Kayu Embun (RKE) Kecamatan Kumun Debai Kota Sungai Penuh Rahayu, Silvia; Evanita, Susi
Jurnal Indonesia : Manajemen Informatika dan Komunikasi Vol. 5 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jimik.v5i3.910

Abstract

The purpose of this study is to analyze the marketing communication strategies for agritourism based on food security in Renah Kayu Embun Village, Kumun Debai Sub-district, Sungai Penuh City. The research method used is Participatory Rural Appraisal (PRA). Data were collected through interviews, observations, documentation, and Focus Group Discussions (FGD). The analysis was conducted interactively and included a SWOT analysis. The technique for selecting research informants was purposive sampling, involving 25 agritourism business actors focused on food security in Renah Kayu Embun Village, Kumun Debai Sub-district, Sungai Penuh City. The results of the study indicate that the village authorities have not yet been able to effectively manage the organization, marketing, promotion, business unit development, and partnerships. Consequently, there is a need for an integrated marketing communication model through the empowerment of food security-based agritourism in Renah Kayu Embun Village, Kumun Debai Sub-district, Sungai Penuh City.
Analisis Pertumbuhan Ekonomi, Produksi Tanaman Pangan dan Ketahanan Pangan di Propinsi Jambi Rahayu, Silvia; Dorris Yadewani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 6 (2024): December 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i6.3333

Abstract

This research aims to analyze economic growth, food crop production and food security in Jambi Province. The data used in this research is secondary data obtained from the Jambi Province BPS website. This research was conducted for 1 month. Data analysis method uses qualitative and quantitative descriptive methods. The analysis tools used are multiple linear regression, hypothesis testing and coefficient of determination. The research results showed that there was partially no effect of economic growth on food security in Jambi Province and no effect of food crop production on poverty in Jambi Province. Simultaneously, there is a significant influence between economic growth and food crop production on food security in Jamb Province. The simultaneous influence between Economic Growth and food crop production on food security in Jambi Province is 79.2%, the remaining 20.8% is influenced by other variables not examined in the research.
The Development of the Agricultural Sector as an Effort to Strengthen Regional Competitiveness Rahayu, Silvia; Yadewani, Dorris
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.741

Abstract

This study aims to determine How the Analysis of Agricultural Sector Development to Strengthen Regional Competitiveness in Tebo Regency. This study was conducted for 1 month. The data used in this study are secondary data obtained from the BPS Bungo Regency and BPS Jambi Province websites. The data obtained were analyzed descriptively quantitatively and descriptively qualitatively. The analysis tools used are Location Question (LQ) and Shiftshare Analysis. Based on the results of the study, it was found that the leading economic sectors in Tebo Regency are the Government Administration, Defense and Compulsory Social Security, Agriculture, Forestry and Fisheries, Other Services, Real Estate, Electricity and Gas Procurement and the Information and Communication sector. The agriculture, forestry and fisheries sector is the second leading sector in Tebo Regency with an average LQ value of 1.91 (> 1). This can also be proven through the agricultural sector in the economic structure of Tebo Regency playing a fairly large role. The results of the shift share calculation for the agriculture, forestry and fisheries sector show that it has a proportional (+) and differential (+) shift value, meaning that the sector has experienced significant growth both in Jambi Province and Tebo Regency, which means that the agriculture, forestry and fisheries sector of Tebo Regency is able to compete with similar products in other regencies and cities.
PENENTUAN SEKTOR UNGGULAN DALAM PEMBANGUNAN EKONOMI DAERAH KABUPATEN KERINCI PROVINSI JAMBI Rahayu, Silvia; Putri, Osi Hayuni
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 1 (2020)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Penelitian ini dilakukan di Kabupaten Kerinci, Provinsi Jambi. Adapun data yang digunakan yaitu data PDRB Provinsi Jambi, PDRB Kabupaten Kerinci atas dasar harga konstan dan data IO provinsi jambi tahun 2007 sebagai tolak ukur data input output Kabupaten Kerinci. Penelitian ini bertujuan untuk mengetahui:1) Sektor apa yang menjadi sektor unggulan di Kabupaten Kerinci, 2) Bagaimana gambaran pola struktur masing-masing sektor ekonomi di Kabupaten Kerinci, 3). Bagaimana keterkaitan kedepan ataupun kebelakang antar sektor ekonomi diKabupaten Kerinci. Dengan menggunakan alat Analisis data yaitu analisis Location Quetiont (LQ), analisis Shift Share, dan Analisis Keterkaitan kebelakang dan kedepan. Adapun tehnik pengolahan data yang digunakan yaitu dengan menggunakan aplikasi Microsoft Excel dan teknik manual. Dari hasil penelitian didapatkan bahwa yang menjadi sektor unggulan di Kabupaten Kerinci yaitu Sektor Pengadaan air, pengelolaan sampah, limbah dan daur ulang yang potensial untuk dikembangkan lagi, serta sektor pertanian sebagai tumpuan lapangan pekerjaan dan perekonomian masyarakat. Berdasarkan hasil analisis shift share pola struktur sektor perekonomian Kabupaten Kerinci yaitu dilihat dari tingginya nilai Proportional shift yang menunjukkan bahwa adanya perubahan relatif kinerja pada setiap sektor unggulan di Kabupaten Kerinci, terhadap sektor yang sama di wilayah Provinsi Jambi.
ANALISIS PERTUMBUHAN EKONOMI DAN POTENSI EKONOMI TERHADAP PRODUK DOMESTIK REGIONAL BRUTO (PDRB) KABUPATEN KERINCI ( 2008-2017) Rahayu, Silvia
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 2 (2021)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pertumbuhan ekonomi adalah sebagai kenaikan jangka panjang suatu negara dalam menyediakan barang-barang ekonomi ekonomi kepada penduduk nya. Kemampuan ini tumbuh menyesuaikan dengan kemajuan teknologi dan penyesuaian kelembagaan serta ideologi yang diperlukan dalam menyediakan barang-barang ekonomi. Penelitian ini bertujuan 1. Untuk menganalisis sektor-sektor ekonomi mana yang strtegis untuk dikembangkan 2. Untuk menganalisis hubungan Kabupaten Kerinci dengan daerah disekitarnya sehingga saling menunjang pertumbuhan ekonominya. Penelitian ini dilakukan di Kabupaten Kerinci, sedangkan Data yang digunakan dalam penelitian ini adalah data Produk Domestik regional Bruto (PDRB) Kabupaten Kerinci dan Provinsi Jambi atas dasar harga konstan (ADHK) pada tahun 2008-2017. Teknik pengolahan data yang digunakan menggunakan aplikasi Microsoft Excel dan teknik manual. Berdasarkan hasil penelitian diketahui bahwa : Sektor yang Potensial dan Unggulan di Kabupaten Kerinci tahun 2008-2017 berdasarkan perhitungan Analisis Location Quotient (LQ) adalah sektor pengadaan air, pengolahan sampah dan daur ulang, dengan nilai LQ lebih besar, dan dari Komponen Shift Share diperoleh nilai terbesar dari Proportionality Shift (35,67 %) yang berarti bahwa Pertumbuhan Ekonomi Kabupaten Kerinci tahun 2008-2017 dipengaruhi dan ditentukan oleh Kondisi Spesifik daerah yang bersifat Kompetitif.