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All Journal Musamus Journal of Technology & Information International Journal of Economics and Management Research
Khoirul Rozikin
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering

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PERANCANGAN SISTEM KEAMANAN SEPEDA MOTOR DARI PERAMPASAN DAN PENCURIAN MENGGUNAKAN GPS BERBASIS WEB Agustan Latif; Muhammad Hasbi; Khoirul Rozikin
Musamus Journal of Technology & Information Vol 5 No 02 (2023): Musamus Journal of Technology & Information (MJTI)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/mjti.v5i02.5383

Abstract

Pada umumnya sistem keamanan pada kendaraan sepeda motor yang ada dipasaran dapat dikategorikan dalam 2 jenis, yaitu sistem keamanan yang bersifat pasif dan aktif. Contoh sistem keamanan pasif yaitu kunci stang, penutup kunci dan gembok cakram. Sedangkan contoh sistem kemanan aktif yaitu, sebuah alarm yang dapat diatur menggunakan kunci motor (remote). Namun sistem keamanan tersebut masih memiliki kekurangan, yaitu dapat dengan mudah dirusak dengan menggunakan pemotong atau cairan korosif. Sedangkan alarm terlalu sensitif dengan getaran dan memiliki keterbatasan jarak, sehingga suara yang dihasilkan tidak sampai kepada pemilik sepeda motor. Oleh karena itu tujuan dari penelitian ini untuk merancang sistem Keamanan Sepeda Motor Dari Perampasan Dan Pencurian Menggunakan GPS Berbasis web. Dalam penelitian ini, peneliti menggunakan metode research and development. Alasan peneliti menggunakan metode ini sebab peneliti mencoba untuk mengembangkan atau menyempurnakan sistem keamanan pada sepeda motor yang telah ada sebelumnya. Hasil dari penelitian ini berupa rancangan sistem keamanan sepeda motor yang memiliki fitur untuk menyalakan atau mematikan motor dengan smartphone, dapat melakukan tracking lokasi sepeda motor secara real time, dapat mengirimkan notifikasi kepada pengguna ketika terjadi kejanggalan pada sepeda motor, dan dapat menyalakan buzzer sebagai alarm. Selain itu akan terdapat emergency button tersembunyi pada motor yang berguna ketika pengguna motor di begal. Jadi ketika emergency button ditekan engine motor akan mati setelah 30 detik
Leverage Ratio, Capital Intensity, and Inventory Turnover: Their Influence on the Effective Tax Rate of Textile and Garment Manufacturing Companies (2017–2023) Aditya Wahyu Prabowo; Khoirul Rozikin; Elmiwati Elmiwati
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.552

Abstract

This study aims to evaluate the impact of debt ratios, capital intensity, and inventory turnover on effective tax rates (ETR) in manufacturing companies in the textile and garment sectors listed on the Indonesia Stock Exchange (IDX) during the 2017–2023 period. The background of this research stems from the urgency of fiscal efficiency to enhance the competitiveness of Indonesia's textile industry, which faces significant challenges from global economic pressures, fluctuating export demands, and increasing production costs. These external factors have pushed companies to seek strategic ways to manage their tax burden without violating prevailing regulations. The research adopts a quantitative approach, employing the Common Effect Model (CEM) in panel data regression, with data derived from 112 firm-year observations across 16 companies selected based on specific criteria. This approach is chosen for its effectiveness in analyzing the influence of multiple variables over time while controlling for company-specific characteristics. The empirical findings reveal that leverage, or debt ratio, does not significantly affect the ETR, suggesting that the use of debt as a tax shield is not effectively utilized or is neutralized by other factors such as regulatory constraints or conservative financial policies. In contrast, capital intensity—measured by the proportion of fixed assets—has a significant negative impact on ETR. This indicates that companies with higher investments in fixed assets can reduce their taxable income through depreciation expenses, making capital intensity a valuable tax planning tool. Meanwhile, inventory turnover shows a significant positive relationship with ETR. Although high inventory turnover generally indicates operational efficiency and strong sales performance, it may also lead to higher taxable income, thus increasing the overall tax burden. This paradox underlines the complexity of aligning operational efficiency with fiscal efficiency in practice.
Co-Authors Aditya Wahyu Prabowo Agustan Latif Elmiwati Elmiwati Muhammad Hasbi