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All Journal AdBispreneur Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Pertahanan : Media Informasi tentang Kajian dan Strategi Pertahanan yang Mengedepankan Identity, Nasionalism dan Integrity Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Sains Sosio Humaniora JSHP (Jurnal Sosial Humaniora dan Pendidikan) Journal of Research in Business, Economics, and Education Journal Civics and Social Studies Management Studies and Entrepreneurship Journal (MSEJ) Journal of Social Science Jurnal Inovasi Penelitian Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Bina Bangsa Educoretax JURNAL ILMIAH GLOBAL EDUCATION International Journal of Science and Society (IJSOC) Journal of Social Research Batara Wisnu : Indonesian Journal of Community Services Jurnal Defendonesia (DEFENDONESIA) Jurnal Cakrawala Ilmiah Journal of Legal and Cultural Analytics (JLCA) Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Accounting Management Business and International Research Journal of Public Representative and Society Provision Journal of Social Science Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Ranah Research : Journal of Multidisciplinary Research and Development Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Penelitian Pendidikan Indonesia Journal of Social Work and Science Education Security Intelligence Terrorism Journal (SITJ)
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THE PREVENTION REVIEW OF CHEMICALS THE MISUSE AS CHEMICAL WEAPONS IN THE ACT OF ATTACK IN INDONESIA Dewi Sulistyowati; Ivan Yulivan; Satriani Aga Pasma; Rahmana Emran Kartasasmita
Journal Civics And Social Studies Vol. 7 No. 1 (2023): Jurnal Civicos Vol 7 No 1 Tahun 2023
Publisher : Institut Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31980/journalcss.v7i1.186

Abstract

In arious regions of the orld ared conflicts occur and cause assie casualties in addition to hsical destruction eaons of Mass estruction M or coonl referred to as eaons of ass destruction hae ecoe one of the ost feared eaons ith the eergence of cheical nuclear radiological iological and elosie eaons Actuall the use of eaons of ass destruction has een anned ut their roduction reains unsuerised alloing soe arties such as terrorists to use easil aailale ra aterials for cheical eaons such as riacetone rieroide A to ake os and the like In addition cheical eaons hose circulation in liuid and gaseous for is not onitored the heical eaons onention ose a risk of longter daage such as eranent urns or diseases that continue to lague their ictis een after the ar ends he folloing eents are certainl a threat to national securit that can e caused irresonsile eole ho hae access to cheicals or socalled Man Made isasters herefore it is necessar to reent siilar eents to iniie the daage the cause his research as conducted through indeth interies and secondar data analsis his research ais to anale the strateg of reenting cheicals that can e used as cheical eaons through the suerision of La o of he results shoed that the regulation of the suerision of cheicals used as cheical eaons is still not effectie and the ulnerailit of Indonesias ide circulation of cheicals So it is necessar to otiie the role of all releant stakeholders to for suerision of the cheical industr in Indonesia fro the threat of dual use.
INTERNATIONAL COMMUNITY SERVICE THROUGH AZAIB HOLDINGS' DEVELOPMENT STRATEGY IN PREMIUM CHOCOLATE INDUSTRY IN KUALA LUMPUR, MALAYSIA Nawir, Jubaedah; Yulivan, Ivan; Hadi, Abdul Razak Abdul; Saragih, Guntur Syahputra; Putriningtyas, Indira; Dedari, Sintha Yulia; Supriadi, Yudi Nur
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 3 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i3.190

Abstract

The International Community Service Team between UPN Veteran Jakarta Lecturers and Students in Kuala Lumpur chose Azaib Holdings Sdn Bhd as a partner in implementing a community service program, which aims to empower the community through a premium chocolate company development strategy. Azaib Holdings, a Malaysian SME focused on healthy and high-quality chocolate products, faced funding constraints but sought to increase production capacity to face competition in the premium chocolate market. This program uses the method of direct visits to production sites at Mara Refinery (KIMAR), interviews with management, and operational observations to provide solutions in improving efficiency and resource utilization. The results show that with the merger of Azaib Holdings with KIMAR, the company has succeeded in reducing operational costs related to facility maintenance and waste management, which is now the responsibility of KIMAR. The program also contributes to upskilling local communities, strengthening their role in the chocolate industry, opening up new job opportunities, and increasing the competitiveness of local products in the international market
Nuclear Energy Policy Draft as an Alternative to Support National Resilience Budiarti, Wahyu; Saragih, Herlina Juni; Yulivan, Ivan; Aritonang, Sovian
Journal of Public Representative and Society Provision Vol. 5 No. 1 (2025): Journal of Public Representative and Society Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jprsp.v5i1.476

Abstract

This article analyses the nuclear energy policy model relevant to such countries as the United States of America, Russia, France and Japan. Moreover, this article also considers the international organizations, for example the International Atomic Energy Agency, as the supervising body in the field of nuclear energy programs and their security. The process of developing nuclear energy program must be well planned and must incorporate security, safety and environmental factors. Consequently, this nuclear energy policy must address all factors technical, economic, social-political and environmental factors underlying nuclear energy production.In this case, the IAEA and other international organizations contributing to stable and secure nuclear power usage are quite significant to the fulfillment of this requirement.great potential as an energy source that can reduce dependence on the use of fossil energy sources that are increasingly scarce and are often claimed to cause environmental damage. However, the use of nuclear energy also has risks that must be managed properly, such as nuclear accidents and the risk of terrorism. Several countries have developed their nuclear programs with the aim of meeting domestic energy needs and also as a national defense strategy. However, the development of this nuclear energy program also poses challenges in terms of security and safety. This article discusses the nuclear energy policy model that has been implemented in countries such as the United States, Russia, France, and Japan.
Pembentukan Kawasan Ekonomi Khusus (KEK) di Perbatasan Wini, Indonesia dengan Oecusse, Timor Leste Guna Meningkatkan Kesejahteraan, Ketahanan Pangan dan Keamanan di Perbatasan Agung Nugroho, Bonifasius; Maarif, Syamsul; Yulivan, Ivan; Prayitno, Arief
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 3 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i3.1412

Abstract

The border area in Wini, Indonesia with Oecusse, Timor-Leste with its unique geographical and economic characteristics, requires better management in order to become a profitable economic and trade center zone while maintaining the stability of food availability and security. The establishment of a Special Economic Zone (SEZ) on the border of Wini, Indonesia with Oecusse, Timor Leste has great potential to improve the welfare of the people around the border, support food security and improve border security. This study aims to analyze the potential of SEZ development in Wini in strengthening food security through increased food availability and distribution, as well as supporting border security through more systematic and sustainable management of border resources. The establishment of an SEZ will allow the Wini border region to optimize its natural resources and enhance economic cooperation with Timor-Leste, as well as provide a solution to the challenges in border management that have often been a sensitive issue.
Analysis of Sales Volume Through Purchase Intention Considering the Influence of Price, Discounts, and Shipping Costs Suwarna, Roy Adi; Astuti, Miguna; Yulivan, Ivan; Triwardhani, Diana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4151

Abstract

This study analyzes the influence of price, discounts, and shipping costs on sales volume through purchase intention at an authorized Daikin AC dealer in Banten. Data were collected via questionnaires from 173 respondents and analyzed using SmartPLS 4.0. The findings indicate that price, discounts, and shipping costs significantly affect sales volume both directly and through purchase intention. Hypothesis testing results reveal that price, discounts, and shipping costs have a positive effect on sales volume, with t-statistics of 5.43, 4.67, and 3.95, respectively. Moreover, purchase intention as a mediating variable significantly influences sales volume, with a t-statistic of 6.12. The managerial implications suggest that marketing managers should set competitive prices, design attractive discount programs, and optimize shipping costs to enhance purchase intention and increase sales volume. This study contributes to the marketing management literature by providing empirical evidence on the impact of price, discounts, and shipping costs on sales volume through purchase intention. The findings serve as a valuable reference for researchers and business practitioners in refining marketing strategies.
Effect of Debt to Equity Ratio and Efficiency on Return on Equity in Defense Sector Companies Buhroni, Akhmad Firmansyah; Yulivan, Ivan; Prakoso, Lukman Yudho
Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i1.368

Abstract

Indonesia is a country that has so many islands, that's why Indonesia is often called a maritime country. In the Law of the Republic of Indonesia No. 16 of 2012 concerning the Defense Industry it is given to companies in the defense industry immediately, but rather a set of regulations, terms and conditions that must first be fulfilled by companies in the Defense Industry. The success of a company can be seen from the level of ROE or (Return On Equity). However, the Defense Sector Company's net profit from 2011-2020 is still relatively small. This study uses a quantitative approach. The samples used in this study were 3 companies including PT Dirgantara Indonesia, PT PAL Indonesia and PT Pindad with a period of 10 years. The results of this study indicate that DER has a negative effect on ROE, efficiency has a positive effect on ROE, and the magnitude of the influence of Debt To Equity Ratio (DER) and Efficiency on Return On Equity in defense sector companies is 66.3% and the remaining 33.7% is explained by the variable others that were not examined in this study.
ANALISIS BENTUK ANCAMAN TAX AVOIDANCE PENGGUNAAN KOMPENSASI KERUGIAN FISKAL UNAUDITED OLEH WAJIB PAJAK Anggodo, Arif; Yulivan, Ivan; Widyarsih, AV Rahajeng
Jurnal Akuntansi Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i1.2376

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis bentuk ancaman tax avoidance melalui penggunaan kompensasi kerugian fiskal unaudited oleh WP. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara mendalam kepada 20 narasumber. Data hasil wawancara diolah menggunakan aplikasi Nvivo, yang membantu dalam pengodean dan analisis data kualitatif melalui teknik Word Frequency dan Text Search. Hasil analisis menunjukkan bahwa ancaman tax avoidance terkait dengan kompensasi kerugian fiskal unaudited berpotensi mengurangi basis pemajakan di masa depan, disebabkan oleh adanya niat, kemampuan, dan keadaan yang mendukung aksi agresif oleh wajib pajak. Selain itu, ditemukan tema-tema utama yang membentuk ancaman, yaitu Niat, Kemampuan, Keadaan, dan Kerentanan yang dijelaskan dalam konsep tax avoidance yang menggunakan kompensasi kerugian fiskal unaudited untuk mengurangi kewajiban pajak. Penelitian selanjutnya diharapkan dapat mengkaji potensi ancaman ini dengan metode campuran, baik kuantitatif maupun kualitatif, serta memperluas sampel wajib pajak yang menggunakan saldo kerugian fiskal unaudited.Kata kunci: kompensasi kerugian fiskal unaudited, penerimaan pajak, penghindaran pajakABSTRACTThis study aims to analyze the threat of tax avoidance through the use of unaudited fiscal loss carryforwards by taxpayers. The research adopts a qualitative approach with in-depth interviews with 20 informants. The interview data were processed using Nvivo software, which assisted in coding and analyzing qualitative data through Word Frequency and Text Search techniques. The analysis revealed that the threat of tax avoidance related to unaudited fiscal loss carryforwards could potentially reduce the tax base in the future, due to the intent, capability, and circumstances that support aggressive actions by taxpayers. Additionally, key themes that form the threat were identified, namely Intent, Capability, Situation, and Vulnerability, explained within the context of tax avoidance involving the use of unaudited fiscal loss carryforwards to reduce tax liabilities. Future research is expected to examine this potential threat using a mixed-methods approach, both quantitative and qualitative, and expand the sample of taxpayers using unaudited fiscal loss carryforwards.Keyword: Tax avoidance, Tax revenue, Unaudited fiscal loss carryforwards
Pendekatan Hibrida dalam Menghadapi Dilema Globalisasi dan Autarki di Sektor Pertahanan Indonesia Ledy Seftiana; Ivan Yulivan; Djoko Andreas Navalino
DEFENDONESIA Vol. 9 No. 1 (2025): April : Jurnal Defendonesia
Publisher : Lembaga Kajian Pertahanan Strategis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54755/defendonesia.v9i1.176

Abstract

This research explores the tension between globalisation and autarky in Indonesia's defence sector and its implications for national security. Using a qualitative case study approach, this research analyses three main events: US arms embargo, Minimum Essential Force (MEF) policy, and KFX/IFX project. The study integrates the theories of Economic Security, Defence Diplomacy, Realism, Complex Interdependence and National Security to evaluate the impact of global dependence and strategic independence. The results show that a hybrid approach, which integrates the advantages of globalisation and autarchy, is the optimal solution for Indonesia to strengthen national security and maintain strategic autonomy amid global geopolitical challenges.
The Threat Of Tax Evasion Practices In the Coal Mining Sector In Indonesia On Economic Security Irmayanti, Dian Putri; Yulivan, Ivan; Widyarsih, AV. Rahajeng
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.899

Abstract

This research examines tax evasion practices in Indonesia’s coal mining sector, with a focus on identifying methods used and the role of state intelligence in addressing them. Using a qualitative approach, the study collected data through in-depth interviews with government officials, academics, and industry practitioners. The findings reveal six primary tax evasion practices: illegal mining, income and expense manipulation, document bribery, transaction manipulation, and document falsification. These practices significantly reduce state revenue and undermine the integrity of the coal mining sector. Additionally, the analysis emphasizes the importance of early detection and warning efforts by intelligence agencies to combat tax evasion. The study also underscores the need for improved collaboration among government entities and the utilization of information technology to integrate data and strengthen law enforcement.
The Impact of the Russia-Ukraine War and Its Implications for Indonesia's Economic Resilience Strategy Yulivan, Ivan; Mahroza, Jonni; Widjayanto, Joni; Prakoso, Lukman Yudo; Setiadi, Muhammad Ikmal
Indonesian Journal of Banking and Financial Technology Vol. 2 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v2i1.7648

Abstract

The world economy will feel the impact of rising commodity prices due to the crises in Ukraine and Russia. In addition, inflation around the world will increase due to rising food and energy prices. In addition, the imposition of economic sanctions on Russia by the United States and its allies has further exacerbated not only the armed conflict but also the world economic recovery. This qualitative research approach was implemented through literature reviews and field studies. The global economy, including Indonesia, will be greatly affected by the diplomacy carried out by the Indonesian government in response to Russia's military action against Ukraine. Worldwide disruption of food and energy supplies will occur as a result of this conflict. In the midst of increasing prices of various commodities and crude oil on the international market, the Indonesian government is expected to implement proactive steps to manage inflation.
Co-Authors Aditya Rahman Adriyanto, Agus Agung Nugroho, Bonifasius Agus Winarna Ahmad Ahmad Ahmad Ahmad Ahmad Arifin Ahmad Arifin Ajeng Alfianita Abdila Akhmad Firmansyah Buhroni Al-Mujaddid, Toriq Furqon Albubaroq, Hikmat Zakky Alda Clarissa Sunaryo Amarulla Octavian Amiruddin Al Hakim Andriyanto, Agus Anggodo, Arif Annisa Nur Wulandari Anton Nugroho Arief Kurniawan Arief Prayitno Arif Tison Situmorang Aritonang, Sovian Astuti, Miguna BUDI PRAMONO Budiarti, Wahyu Buhroni, Akhmad Firmansyah Chika Lintang Chris Hermawan Dedari, Sintha Yulia Desyandri Desyandri Dewi Sulistyowati Dian Fordian Diana Triwardhani Dimas Dwiaryanto Djoko Andreas Navalino Dovian Isjarvin Edy Sulistyadi Eki Juniardi Elphis Rudy Faisal Marzuki Fera Septyana Gabriel Choirul Alman Gita Sari Dewi Gita Sari Dewi Guntur Eko Saputro Guntur Eko Saputro Hadi, Abdul Razak Abdul Herlina J.R. Saragih Hermanto, Djamarel Huridi, Mohd Hanafia Bin Indira Asa Putri Indira Asa Putri Irmayanti, Dian Putri Iwan Kresna Setiadi Iwan Sukoco Jubaedah Jubaedah Nawir Jubei Levianto Juliana Juliana Khotimah Nur Ledy Seftiana Levianto, Jubei M. Syamsul Maarif Mahroza, Jonni Mardamsyah, Adam Margo Purnomo Martiana, Anisa Mirza , Salsabila Muhammad Hidayat Mujiyanto Mujiyanto Muliahadi Tumanggor Munasiron Munasiron Nanang Heri Soebakgijo Nur Dina Prakoso, Lukman Yudho Prakoso, Lukman Yudo Prihantoro, Kasih Purwantoro, Susilo Adi Putri HS Rheviany Putriningtyas, Indira Rachmi Rachmi Rahmana Emran Kartasasmita Rahmi Ulya Raisara aini Rasyabi , Omar Rizki Reza Palevi Alren Rhandu Inzany Rianto M.Si.Par Rianto Rianto Risma Wati Isnaeniah Rizal Yusuf Rudy Sutanto Rudy Sutanto Saragih, Guntur Syahputra Saragih, Herlina Juni Saragih, Herlina Juni Risma Sarwono, Tomy Satriani Aga Pasma Setiadi, Muhammad Ikmal Setiyani, Afri Dian Sri Murtiana Stepi Anriani Suhirwan, Suhirwan Sunaryo, Alda Clarissa Sundawan Salya Supriadi , Yudi Nur suseto, buddy Susmoro, Harjo Sutrasna, Yudi Suwarna, Roy Adi Suwarno, Panji Suwito Suwito Syakir Abdul Wadud THSB Hutabarat Tomy Sarwono Uksan, Arifuddin Wahyudi, Ahmad Shohibboniawan Widjayanto, Joni Widyarsih, A.V Rahajeng Widyarsih, AV. Rahajeng Wulan Fitri Utami Wulan Fitri Utami Wulandari, Annisa Nur YUDI NUR SUPRIADI Yulianto Tri Zackharia Rialmi