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Pengaruh Produksi, Harga Bawang Merah, Inovasi Teknologi Pertanian dan Kelembagaan Terhadap Keberlajutan Usahatani di Kabupaten Brebes subagio, subagio; Lilis Siti Badriah; Abdul Aziz Ahmad
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 14 No. 2 (2023): Vol 14, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v14i2.3444

Abstract

Fluctuations in shallot prices, harvested area, and shallot production that accurredin Brebes district have had an impact on reducing the sustainabilityof shallot farming. Farming sustainability is ability to remain productive while maintaining or improving quality of environment and conserving natural resources. Factors that effect shallot farming sustainability include production, price, farming technological innovation, and farming institutions. The purpose of this study was to analyze the effect of production, price, farming technological innovation and institutions on shallot farming sustainability. This research method used survey research with a quantitative approach. The research population was shallot farmers in three shallot center locations in Brebes Regency, namely Brebes District, Wanasari District, and Larangan District, with a total of 62,505 people. The sampling technique used cluster sampling, stratified random sampling, and Taro Yamane formula for a total of 100 people. The data collection technique used a questionnaire which was analyzed through regression analysis. The results showed that production had a significant effect on shallot farming sustainability, price had a significant effect on shallot farming sustainability, farming technological innovation had a significant effect on shallot farming sustainability, and institutions had a significant effect on shallot farming sustainability. Production, prices, farming technological innovation, and institutions were able to had a simultaneous effect on farming sustainability by 36.2%. The implication for shallot farming actors must be able to maintain production quality, shallot prices, keep abreast of new agricultural technology developments and always acsess agricultural information from extension workers so that their farming operations can be sustainable.   Keywords: Production, Price, Technological, Institutional, Sustainability.
Transfer Pricing in the Spotlight: An Analysis of the Role of Taxes, Profitability, Tunneling Incentives, and Independent Commissioners Subagio, Subagio; Ardianto, Hendra Prasetya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5584

Abstract

Transfer pricingis a financial strategy that companies can use to optimize tax structures and operational efficiency. However, this practice also has the potential to pose tax compliance risks and poor governance. This phenomenon is increasingly relevant in the mining sector, which has a complex business structure and transactions. This study aims to analyze the influence of taxes, profitability, tunneling incentives, and independent commissioners on companies' transfer pricing decisions. This study uses a quantitative method with a panel data regression analysis model, random effects model (REM). The research sample consisted of mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023, selected through purposive sampling. The results show that all four independent variables simultaneously influence transfer pricing. Partially, the results indicate that profitability and independent commissioners have a significant negative effect on transfer pricing, while taxes and tunneling incentives have no effect. This research is expected to enrich the literature on transfer pricing, especially in the Indonesian context.
Dampak Sekularisasi Terhadap Spiritualitas Generasi Z dan Relevansinya Bagi Pengembangan Pelayanan Intergenerasi dalam Gereja Subagio, Subagio; Tan, Susy; Gunawan, Yoko
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i12.62654

Abstract

Penelitian ini meninjau secara kritis dinamika kesenjangan generasi dalam gereja dengan mengintegrasikan tiga pendekatan utama: sekularisasi antargenerasi (Stolz et al.), spiritualitas Generasi Z (Barna Group), dan pelayanan intergenerasi (Hale). Artikel ini menggunakan metode critical comparative literature review untuk menganalisis dan membandingkan ketiga pendekatan tersebut. Kajian ini memperlihatkan bahwa sekularisasi dalam konteks Indonesia tidak berwujud sebagai penghilangan agama dari ruang publik, tetapi sebagai privatisasi praktik keberagamaan generasi muda, sebagaimana dijelaskan José Casanova melalui konsep public religions dan deprivatization of religion. Lebih lanjut, spiritualitas Generasi Z terbentuk dalam ruang dialogis, digital, dan relasional, sehingga mereka tetap religius tetapi tidak lagi menemukan relevansi dalam pola keberagamaan institusional yang hierarkis dan tidak autentik. Sementara itu, struktur kategorial gereja Indonesia, sebagaimana dikritisi Hale, memperkuat fragmentasi antargenerasi dan menghambat pewarisan iman secara organik. Berdasarkan analisis tersebut, sintesis teologis-pastoral menunjukkan bahwa pelayanan intergenerasi merupakan model pembaruan eklesiologis yang dapat menjawab dinamika sekularisasi, kebutuhan eksistensial Generasi Z, dan panggilan gereja sebagai persekutuan umat percaya. Oleh karena itu, artikel ini mengusulkan tiga poros pembaruan pelayanan: deprivatisasi iman melalui relasi lintas usia, pembinaan dialogis yang menanggapi keraguan dan pencarian makna, serta pembentukan komunitas gerejawi yang menyatukan seluruh generasi dalam ibadah, kesaksian, dan pelayanan bersama.
How Regional Human Resource Capabilities and Compensation Governance Shape Labor Productivity across Indonesian Provinces Rohayati, Teti; Subagio, Subagio; Arrianie, Lely
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 13 No 1 (2026): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v13i1.63710

Abstract

Regional disparities in labor productivity across Indonesia reflect differences in how provincial systems build, mobilize, reward, and retain workforce capacity. This study examines labor productivity as an outcome of regional human resource architecture shaped by two managerial levers: capability formation and compensation design. Using publicly available 2024 data from Badan Pusat Statistik and the Ministry of Manpower for 38 Indonesian provinces, the study uses the Human Development Index as a proxy for workforce capability and the Provincial Minimum Wage as a proxy for compensation governance. Two ordinary least squares models, linear and log-linear, estimate their association with labor productivity. The indicators jointly explain 55.2% of cross-provincial variation, with both effects significant at p < 0.001. Robustness checks confirm that the findings are not driven by extreme cases. The study contributes a managerial typology of provincial productivity systems: dual deficit, untapped potential, compensation without depth, and integrated systems.
Evaluation of the Effectiveness of Government Investment in the Housing Financing Liquidity Facility Program in Indonesia Subagio, Subagio; Iskandar, Iskandar; Akhmadi, Heru; Sugiri, Dani; Nasrudin, Edy; Hidayat, Didit; Sohan, Arbyanto Baehaqqi; Sihaloho, Cristian RP; Himawan, Evan
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 13 No 1 (2026): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v13i1.63764

Abstract

This study addresses a gap in FLPP scholarship by shifting evaluation from fiscal absorption and housing-unit realization toward the public management of subsidized housing investment. Using the CIPP framework as an analytical lens, the study examines policy coherence, resource adequacy, implementation control, and socio-economic outcomes. A qualitative case study was conducted through 28 in-depth interviews with officials from the Ministry of Housing and Settlement Areas, BP Tapera, KPPN Investasi, implementing banks, developers, and low-income beneficiaries across seven purposively selected provinces, supported by document analysis and secondary-data triangulation. The findings show that FLPP contributes to backlog reduction, regional economic multipliers, asset formation for low-income households, and social stability. Its effectiveness, however, is constrained by regulatory fragmentation, quota ambiguity, exclusionary screening mechanisms, and weak infrastructure coordination. The study contributes by positioning FLPP effectiveness as a question of administrative capacity, implementation governance, interagency coordination, accountability, and equitable service delivery.