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The Effect of Leverage, Institutional Ownership, and Transfer Pricing on Tax Avoidance: Profitability as a Moderating Variable (A Study on Manufacturing Companies in the Food and Beverage Sector from 2017 to 2023) Maryanto, Maryanto; Surya, Tiara Lilis
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.v4i6.708

Abstract

This study aims to: 1. Examine the effect of leverage on tax avoidance in manufacturing companies in the food and beverage sector, 2. Examine the effect of institutional ownership on tax avoidance in food and beverage companies, 3. Examine the effect of transfer pricing on tax avoidance in food and beverage companies, and 4. Test the role of profitability as a moderating variable in the relationship between institutional ownership, transfer pricing, and tax avoidance. The results of this study indicate that the analysis of leverage does not affect tax avoidance, the analysis of institutional ownership does not affect tax avoidance, and the analysis of transfer pricing does not affect tax avoidance. The profitability variable is not able to moderate the effects of leverage, institutional ownership, and transfer pricing on tax avoidance. The test reveals that profitability weakens the effect of leverage, institutional ownership, and transfer pricing on tax avoidance.
Assessing the Impact of Income and Expenditure on the Prosperity of Nurses in Private Hospitals in North Jakarta Suara, Mahyar; Maryanto, Maryanto
Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Vol. 11 No. 3 (2025): JURNAL KEPERAWATAN KOMPREHENSIF (COMPREHENSIVE NURSING JOURNAL)
Publisher : STIKep PPNI Jawa Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33755/jkk.v11i3.890

Abstract

Background: Nurses are central to effective healthcare delivery, yet their economic welfare is often undervalued, especially in private healthcare institutions. Disparities in income and expenditure can significantly influence nurses’ overall well-being, impacting their physical, psychological, social, spiritual, and financial conditions. Objective: This study aimed to analyze how income and expenditure influence the prosperity of nurses employed in private hospitals in North Jakarta. Methods: A quantitative cross-sectional study was conducted with 348 nurses selected through proportional random sampling. Data were gathered using structured questionnaires, complemented by direct observations and literature review. Prosperity was evaluated across five dimensions: physical, psychological, social, spiritual, and economic. Univariate analyses described frequency distributions, while Chi-square tests with continuity corrections were used to explore associations between financial variables and prosperity outcomes. Results: Most respondents reported positive levels of physical (78.45%), psychological (78.16%), spiritual (83.3%), and economic (70.97%) well-being. However, social prosperity was less prevalent (49.4%). Bivariate analysis showed a statistically significant relationship between income and overall prosperity (p = 0.004), as well as between expenditure levels and prosperity (p = 0.044), indicating that both earnings and spending patterns are influential factors. Conclusion: Nurse prosperity in North Jakarta’s private hospitals remains an under-addressed issue, particularly regarding fair wages and financial protections. Inconsistencies with regional wage regulations persist in some institutions. Policymakers and healthcare administrators should reinforce fair compensation and promote financial planning initiatives to support nurses' holistic well-being and improve workforce retention.
Penerapan Nilai Etik, Norma, dan Disiplin Kesehatan dalam Praktik Pelayanan Kesehatan dengan Penyelesaian Sengketa Etik Maryanto, Maryanto; Triadi, Irwan
Journal of Contemporary Law Studies Vol. 2 No. 4 (2025): Agustus
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/lawstudies.v2i4.4520

Abstract

This study aims to analyze the application of ethical values, norms, and professional discipline in healthcare practice, with particular emphasis on ethical dispute resolution mechanisms. Using a qualitative approach, this research combines normative legal analysis with case studies by reviewing laws and regulations, professional codes of ethics, guidelines, and documented cases of ethical disputes resolved through mediation and ethics committees. The study highlights the central role of ethical principles such as respect for patient autonomy, beneficence, non-maleficence, and justice in ensuring the protection of patient rights and maintaining the integrity of healthcare professionals. The findings reveal that the healthcare sector often faces complex ethical dilemmas arising from conflicts of interest, resource limitations, and professional accountability. Non-litigation mechanisms, particularly mediation reinforced by Article 310 of Law Number 17 of 2023 on Health, have proven effective in resolving conflicts fairly, transparently, and constructively. These mechanisms not only provide immediate solutions but also contribute to rebuilding trust between healthcare providers and patients while promoting restorative justice. The study concludes that integrating ethical principles with effective dispute resolution and fostering an institutional culture of ethics are crucial to strengthening professionalism, accountability, and public trust. Continuous ethical education, leadership commitment, and institutional support are key to building a sustainable healthcare system oriented toward patient welfare and social justice.
The Motivational Trifecta: Empirical Study Of Industrial Culture, Internships, And Learning Community In Vocational Teacher Engagement Waryanto, Waryanto; Maryanto, Maryanto; Egar, Ngasbun
Ar-Rosikhun: Jurnal Manajemen Pendidikan Islam ARJMPI Vol 4, No 3, August 2025
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/rosikhun.v4i3.32921

Abstract

Teachers’ work motivation is a critical factor directly impacting their performance, job satisfaction, and a school's overall success. Furthermore, the integration of Seiri industrial culture, which emphasizes organization and efficiency, with teacher internship programs is a key strategy for vocational schools to prepare graduates with the practical competencies and professional work ethic needed by modern industries. This research was designed to analyze the influence of industrial culture, productive teacher internship programs, and learning communities on the work motivation of vocational high school (Sekolah Menengah Kejuruan, SMK) teachers across Kendal Regency, both partially and simultaneously. Employing a quantitative approach with an explanatory research design, the study encompassed all public and private vocational high schools in Kendal Regency, Central Java Province, totaling 29 institutions. The population of this research comprised 315 productive teachers. A sample of 176 teachers was determined through the application of the Slovin formula. Proportional sampling was the technique utilized for sample selection. Data collection was conducted via questionnaires. The data were analyzed using multiple linear regression analysis techniques. The findings of this research indicate that industrial culture, productive teacher internship programs, and learning communities exert a positive and significant influence on the work motivation of vocational high school teachers in Kendal Regency, both partially and simultaneously. This research significantly contributes to the fields of educational psychology and human resource management by providing a robust theoretical framework and empirical evidence on the factors influencing teacher work motivation in vocational education.
TRANSFORMING CHARACTER EDUCATION THROUGH THE MADRASAH LITERACY MOVEMENT: ENCOURAGING READING INTEREST AND HABITS Maryanto, Maryanto; Qodriyah, Khodijatul; Thelma, Chanda Chansa
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 2 (2024): Third International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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

Abstract

The purpose of this research is to find out the implementation of the School Literacy Movement at MI Syu'batulkholafiyah, Jatiurip Village, Krejengan District, Probolinggo, and 2) identify supporting and inhibiting factors in the implementation of school literacy activities at the school. This study used a qualitative descriptive approach involving direct observation, interviews, and documentation as data collection methods. The results of the study indicate that the implementation of literacy at MI. Syu'batulkholafiyah, Jatiurip Village, Krejengan District, Probolinggo has generally undergone the three stages. The habituation stage can be seen in the morning reading routine, the development stage is reflected in using various books in the classroom, and the learning stage is implemented through literacy activities integrated into subjects. The main supporting factors in implementing GLS are teacher commitment and active student participation while inhibiting factors include limited facilities and lack of parental support in supporting literacy activities at home. Overall, this school's literacy movement contributes significantly to forming a character of reading in students. However, challenges still need to be overcome to increase its effectiveness.. 
PENINGKATAN KINERJA PEGAWAI PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH ISTIMEWA YOGYAKARTA Maryanto, Maryanto; Hamid, Muda Setia; Prasetyo, Agung Slamet
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 4 (2023): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v1i4.806

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengidentifikasi penyebab kinerja pegawai Sekretariat Dewan Perwakilan Rakyat Daerah Daerah Istimewa Yogyakarta belum mencapai target, merumuskan upaya meningkatkan kinerja pegawai Sekretariat Dewan Perwakilan Rakyat Daerah Daerah Istimewa Yogyakarta. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini adalah wawancara, dokumentasi dan observasi. Analisis data yang digunakan dalam penelitian ini adalah Analisis Deskriptif dan Analisis Kualitatif, analisis ini terdiri dari tiga alur yaitu: reduksi data, penyajian data dan penarikan kesimpulan/verifikasi. Hasil penelitian menunjukkan bahwa yang menyebabkan kinerja pegawai Sekretariat Dewan Perwakilan Rakyat Daerah Daerah Istimewa Yogyakarta belum mencapai target dapat disebabkan oleh beberapa faktor sebagai berikut : Jumlah pegawai yang terbatas dibandingkan dengan beban kerja, dikarenakan beban yang banyak mengakibatkan pegawai kurang fokus dengan salah satu pekerjaan, kurang rutinnya pemberian motivasi dari pimpinan, pelaksanaan punishment yang masih rendah, masih adanya pegawai yang kurang disiplin, banyaknya kegiatan rutin dan ketugasan lain seperti memfasilitasi kegiatan Anggota Dewan Perwakilan Rakyat Daerah, masih ada pegawai yang keterampilan kerjanya perlu ditingkatkan, kurangnya pengetahuan pelayanan prima, ketahanan fisik, beberapa pegawai ada yang prestasi kerjanya menurun dan kurang peka akan penyelesaian pekerjaan sesuai target, beberapa pegawai dengan kreatifitasnya yang rendah atau hanya menunggu perintah saja, ada pegawai yang belum memahami secara utuh akan ketugasannya, presensi kedatangan beberapa pegawai yang tidak tepat waktu.
Implementasi Model Pembelajaran Problem Based Learning Pada Pelajaran Ilmu Pengetahuan Alam (IPA) Kelas IV MI Muhammadiyah Madureso Fitriyani, Hajrul; Maryanto, Maryanto
Tarbi: Jurnal Ilmiah Mahasiswa Vol 4 No 1 (2025)
Publisher : IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/tarbi.v4i1.1283

Abstract

This study aims to determine the implementation of the PBL learning model for the material properties of the image in the mirror and to find out whether the Problem-Based Learning (PBL) model affects the level of student understanding. This study uses Mix Methods research, which is a combination of qualitative and quantitative research. The design in this study uses an exploratory sequential design. Collecting data using observation techniques, interviews, and written tests. The data analysis technique used is qualitative data analysis techniques including: data condensation, data presentation, and conclusion. While the quantitative data analysis technique is the independent sample t-test type t-test. The results showed that the implementation of the PBL learning model for the material on the properties of the image in the mirror is as follows: 1) In the planning stage of the Problem-Based Learning model, the material for the properties of the image in the mirror consists of preparing teaching material, preparing a lesson plan (RPP). ) as well as preparing evaluation tools and learning media. According to the author, the syntax for implementing the problem-based learning model includes 1) student orientation towards problems, 2) student organizations towards learning, 3) conducting independent and group investigations, 4) developing and presenting work, and 5) analyzing and evaluating the problem-solving process. Based on the student learning outcomes assessment activities, it consists of 1) the affective aspect has gone well in the spiritual and social assessment of students, 2) the cognitive aspect, there is an increase in understanding after the implementation of the Problem-Based Learning model and the average completion in natural science subjects -the nature of the image in the mirror, and 3) the psychomotor aspect in terms of problem-solving and practice tests identifying the characteristics of the image in the mirror is done well. The Problem-Based Learning model affects the level of students' understanding of science lesson material about the properties of the image in the mirror, this is proven based on the Two-Sample T-Test using Excel software.
PENGUATAN DEWAN PERWAKILAN DAERAH (DPD) DALAM SISTEM BIKAMERAL Maryanto, Maryanto
Civis : Jurnal Ilmiah Ilmu Sosial dan Pendidikan Vol 1, No 2 (2011): JULI 2011
Publisher : FPIPSKR Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/civis.v1i2.587

Abstract

Status DPD terbentuk berdasarkan kewenangan, tugas, dan hak-hak yang dimiliki oleh DPD, yang selanjutnya secara umum disebut dengan kekuasaan DPD. Anggota DPD disamping memiliki status sebagai angota DPD, juga merupakan anggota MPR sehingga juga memiliki tugas, kewenangan, dan hak sebagai anggota MPR. Berkaitan dengan sistem bikameral, yang dinyatakan sebagai sebuah model pemerintahan yang merujuk pada adanya dua dewan dalam suatu negara dan juga proses pembuatan undang-undang yang melaui dua dewan atau kamar, yaitu melalui Majelis Tinggi dan Majelis Rendah, maka peran DPD menjadi penting dalam rangka menjamin semua produk legislasi dan tindakan-tindakan pengawasan dapat diperiksa secara ganda (double check). Keunggulan sistem double check ini semakin terasa apabila Majelis Tinggi yang memeriksa dan merevisi suatu rancangan undang-undang memiliki anggota yang komposisinya berbeda dari Majelis Rendah. DPD sebaiknya memiliki kekuasaan yang lebih besar dari yang dimiliki pada saat ini. Paling tidak kekuasaan DPD harus mencerminkan kedudukannya sebagai revising chamber yang dapat menunda proses pembahasan RUU menjadi undang-undang Memperkuat kedudukan DPD sekaligus merupakan upaya untuk menerapkan prinsip checks and balances antara DPR dan DPD. Kecenderungan legislative heavy yang saat ini dimiliki DPR perlu diimbangi dengan kekuasaan DPD. Kata kunci : DPD, bikameral, checks and balances
POLITIK HUKUM PENDIDIKAN Maryanto, Maryanto
Civis : Jurnal Ilmiah Ilmu Sosial dan Pendidikan Vol 2, No 1 (2012): JANUARI 2012
Publisher : FPIPSKR Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/civis.v2i1.597

Abstract

Politik hukum merupakan legal policy yang akan atau telah dilaksanakan secara nasional oleh Pemerintah Indonesia yang meliputi : pertama, pembangunan hukum yang berintikan pembuatan dan pembaruan terhadap materi-materi hukum agar dapat sesuai dengan kebutuhan; kedua, pelaksanaan ketentuan hukum yang telah ada termasuk penegasan fungsi lembaga dan pembinaan para penegak hukum. Dari pengertian tersebut terlihat politik hukum mencakup proses pembuatan dan pelaksanaan hukum yang dapat menunjukkan sifat dan kearah mana hukum akan dibangun dan ditegakkan. Politik hukum dapat ditemukan da;alam setiap proses pengambilan keputusan politik dalam ranah manapun. Politik hukum dapat ditemukan dalam keputusan-keputusan politik berkaiatan dengan prinsip dasar, kebijakan pengelolaan maupun regulasi lain dalam bidang pendidikan. Namun demikian politik hukum sejatinya dimaksudkan untuk mencapai hal-hal yang baik , termasuk juga dalam hal ini adalah politik hukum dalam bidang pendidikan. Kata kunci : politik, hukum, pendidikan
PEMBERANTASAN KORUPSI SEBAGAI UPAYA PENEGAKAN HUKUM Maryanto, Maryanto
Civis : Jurnal Ilmiah Ilmu Sosial dan Pendidikan Vol 2, No 2 (2012): JULI 2012
Publisher : FPIPSKR Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/civis.v2i2.457

Abstract

Korupsi telah dianggap sebagai hal yang biasa, dengan dalih ?óÔé¼?ôsudah sesuai prosedur?óÔé¼?Ø. Koruptor tidak lagimemiliki rasa malu dan takut, sebaliknya memamerkan hasil korupsinya secara demonstratif. Perbuatan kejahatankorupsi merupakan pelanggaran terhadap hak-hak social dan hak-hak ekonomi masyarakat, sehingga kejahatankorupsi tidak dapat lagi digolongkan sebagai kejahatan biasa (ordinary crimes) melainkan telah menjadi kejahatanluar biasa (extra- ordinary crimes). Sehingga dalam upaya pemberantasannya tampak masih memerlukanperjuangan berat dan tidak lagi dapat dilakukan ?óÔé¼?ôsecara biasa?óÔé¼?Ø, tetapi dibutuhkan ?óÔé¼?ôcara-cara yang luar biasa?óÔé¼?Ø (extraordinarycrimes). Dengan adanya tindakan oleh aparat penegak hukum, diharapkan kejahatan korupsi tidak semakinmeluas. Bilamana penegakan hukum kurang baik seperti sekarang ini maka kejahatan semakin berkembang, korupsisemakin marak, kasus suap terjadi dimana-mana, penyalah gunaan narkotika, dan sebagainya hanya dapatdikendalikan dari lembaga pemasyarakatan. Akhirnya, sebaik apapun peraturan perundang-undangan yang ada padaakhirnya tergantung pada aparat penegak hukumnya.Kata-kata Kunci : Korupsi, Pemberantasan Korupsi, Penegakan Hukum
Co-Authors -, Giyarto . NURHAYATI A.Y. Soegeng Ysh AA Sudharmawan, AA Abdallah, Zachari Achmad Sjaifullah Achmad Subagio Adi Susilo Afif, Moh. Noor Agus R, Abu Hasan Akhmad Jufriadi Alamsyah - Ana, Nova Ari Ananta, Jonny Ari Ani, Emi Dwi Apriliyani, Ita Aris Susanto Ariyanta, Dafid Arni Nur Rahmawati Arni Nur, Rahmawati Atmajaningati, Atmajaningati Avinda Nur Rahmawati Ayu Esteka Sari Azziyah, Azimatun Nor B. Heri Purwanto Baharuddin Paloloang Bambang Piluharto Benny Kurniawan, Benny Bunyamin Bunyamin Cahyaningati, Kinanti Carolina, Cyntia Chandrasari, Wahyu Dwi Budi Santoso DWI SUPRIYANTO, DWI Eksi Utari Fadilah, Memik Nor Faisal Amri Fauziah, Muna Fidianingsih, Yeni Fitriyani, Hajrul Frieda, Frieda Gama Kusuma Ghufron Abdullah Gustika Umiyati Hamdani, Deky Henderi . Heri Sutanto Hermansyah, Agung Herry Purnomo, Bambang I. Istadi Iis Nurhasanah Irnawati, Diyah Istiqomah, Lina Nuril Iwan Taruna Juliejantiningsih, Yovitha Jumanah Jumanah Karniman, Tegoeh S. Karyanti Karyanti, Karyanti Khafidin, Mukhamad Khotimah, Widia Khusnul Kinanti Cahyaningati Kristiani, Bibiana Kurniatin, Yuni Laksmana, Gustav Tifa Listyaning Sumardiyani Maryanti Maryanti Maryati Maryati Masahid, Ardiyan Dwi Masahid, Ardiyan Dwi Ma’mun, Saepul Muda Setia Hamid, Muda Setia Muhammad Hendrasto Muhdi Muhdi Mukhayati, Siti Mulyadi Mulyadi Mundrikah, Siti Murtadlo, Khusnull Murtopo, Bahrun Ali Muzakar, Kahar Ngasbun Egar Nofi Marlini Nor Khoiriyah Nugraha Yuwana Nugroho Setya Budi Nur Izzah Az-zahra Nurhayati Nurhayati Nurhayati Nurhayati Nuriyawati, Nuriyawati Nurkolis Nurkolis, Nurkolis Nurrohman, Moh. Nurud Diniyah Okta Meilawaty Philips, Philips Prasetyo, Agung Slamet Purwanti, Yuli Purwosautro, Supriyono Puspita Sari Putri, Nurapni Jami Qodriyah, Khodijatul Rahayu Lestari Rahmatillah, Alda Novita Rika Tafrikhah Rinawati, Atim Rizki Fatimah, Ana Robi Padri, Abdul Rusdiah, Nadira Safitri, Wahyuni Saifudin Saifudin Salsabela, Ica Saparudin, Eko Sapto Budoyo Sari, Denni Puspita Sari, Wahyu Titi Septianingrum, Wahyu Dwi Singgih Setyono Siti Fatimah Sofiana, Nur Mei Laidatul Solihin, Dadin Sri Suneki Suara, Mahyar Suganda Girsang, Abba Sukma, Ating Sulistyorini, Emmelia Maria Sumasno Hadi Sumiati Sumiati Supardi Supardi Supriyono Purwosaputro Surya, Tiara Lilis Tegar, Tomy Thelma, Chanda Chansa Tri Ismu Pujiyanto Triadi, Irwan Trisnowati, Indi Depi Wahyu Ambikawati Wardhani, Sayekti Putri Waryanto, Waryanto Wibawani, Esti Wibisana, Muh. Isna Nurdin Widya Kusumaningsih Windiasari, Kikik Wiwik Siti Windrati Wiwik Siti Windrati Yayat Suharyat Yhulia Praptiningsih Yovitha Yuliejantiningsih, Yovitha Ysh, AY Soegeng Yuli Witono