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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Ekono Insentif JIKA: Jurnal Ilmu Keuangan dan Perbankan GEMA EKONOMI Journal Of Management Science (JMAS) Syntax Idea Jurnal Abdi Insani Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Economics and Digital Business Review Pasundan International of Community Services Journal (PICS-J) Insight Management Journal Operations Research: International Conference Series Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal Of Business, Finance, and Economics (JBFE) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Prosiding Konferensi Nasional PKM-CSR Jurnal Ilmiah Mahasiswa (JIMAWA) Jurnal Economica: Media Komunikasi ISEI Riau Journal of Artificial Intelligence and Digital Business Inaba of Community Services Journal Greenation International Journal of Economics and Accounting
Andre Suryaningprang
Universitas Indonesia Membangun
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Transportation Other

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Hydroponic: Empowering Local Farmer Knowhow to Gain Value Added on Agriculture Commodity Suryaningprang, Andre; Suteja, Jaja; Mulyaningrum, Mulyaningrum; Herlinawati, Erna
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1676

Abstract

The agricultural sector is one of the potential commodities in business at domestic and abroad, local farmers in the West Java area are trying to run the best farming system that is adapted to market needs. Conventional farming systems that require large tracts of land, the availability of farmer labor and the length of time for harvesting are obstacles for local farmers to expand their businesses and increase their production yields. A concept in the agricultural system that is different from conventional agriculture yet can be used by local farmers at this time is hydroponic farming. Hydroponic farming that uses water as a planting medium can be implemented anywhere such as urban areas because it does not require large tracts of land. One of the hydroponic techniques that is currently developing is the NFT or Nutrient Film Technique which can be applied in the highlands and lowlands. This system can provide quality harvests. The NFT system provides added value for farmers by increasing farmers' knowledge about the hydroponic farming system and increasing agricultural commodities produced, through this system the farmers can run their farming business on land that is not extensive in urban areas. The commodities produced are of high quality because they are environmentally friendly, with efficient fertilizer, water and the use of non-pesticide ingredients. In fact, this hydroponic system requires a large enough cost to purchase material, regardless of the greater quantity of harvest and shorter harvest time. Increasing the quality and quantity of agricultural products encourage local farmers to run a hydroponic system in meeting market needs so that they have high economic value and can improve the welfare of local farmers.
Tax Avoidance Analysis With Thin Capitalisation Andre Suryaningprang; Andhika Mochamad Siddiq; Dewi Yuliati Indah; Wentri Merdiani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.5599

Abstract

This study aims to analyze thin capitalization which is used as a way of tax avoidance. This study uses independent variables, namely multinational, managerial ownership, audit committee, while the control variables are effective tax rates, profit growth, return on assets, firm size, current ratio, capital intensity, and inventory intensity. The population of this study consisted of all non-financial companies listed on the Indonesia Stock Exchange from 2015-2019. The sample of this research is multinational non-financial companies which means having subsidiaries outside Indonesia. The statistical method used in this research is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and audit committee have no significant effect on thin capitalization. As for the control variables, return on assets and firm size have a significant effect on thin capitalization.
Co-Authors Abdul Aziz, Dadan Adhima, Rio Fauzan Andrey Satwika Yogaswara Aprilliani, Pritta Arie Hendra Saputro Auliya, Nisa Ayatika, Arini Chaidir, Moehammad Ilham Dadan Abdul Aziz Dadan Abdul Aziz Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Dayona Ismail, Gurawan Dayona, Gurawan Detya Wiryany Disman Disman Ellen Rusliati Erna Herlinawati Fanji Wijaya Fany Oktaviani Febriyanti, Diah Fitri Julianti Gunawan, Wulandari Gurawan Dayona Ismail Gurawan Dayona Ismail Herlina*, Listri Herlinawati , Erna Icha Sandrina, Icha Sandrina Ihwan Nudin, Mohammad Rizky Indah, Dewi Yuliati Jaja Suteja Kaniasari Wulan Dewi Khoirunnisa, Asyifa Lella N Q Irwan Listri Herlina Listri Herlina Manasye Arveni Sinamo Maulani, Magfira Gifani Meilani, Haifa Syafira Mukti Ali, Mochammad Mulyaningrum Mulyaningrum MULYANINGRUM SUDIBYO Muttaqin, Ridlwan Nuradina, Kartika Nurillah, Dewi Fitriani Nurshifa Putri Irawan Permana, Ari Putri, Salma Sofyanti R. Rheina Amalina Iskandar Ramdan, Ahmad Taufiq Maulana Rasti Ristiya Ratih Hurriyati Recky, Recky Ridma Meltareza Ridwan Ridwan Ristiya, Rasti Riyandi Nur Sumawidjaja Riyandi Nur Sumawidjaja Rizkyanti, Mira Sayyidinaa Zahra Ridha Pramitha Siddiq, Andhika Mochamad Siti Nur Asyifa, Alma Sonia Chandra Utami Suci Fauziah Lestari Sudaryo , Yoyo Sufyani, Mujibah Achyar Suhendra Suhendra Sumawidjaya, Riyandi Nur Supiyadi , Dedi Supiyadi, Dedi Suryatna, Tri Tawaqal, Rizki Surya Wanda, Syalwa Nazhifah Aulya Wentri Merdiani Wini Fetia Wardhiani Wulandari Gunawan Yoyo Sudaryo Zamzam, Rizqi Darmawan Zulfiqar, Mochammad