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All Journal Jurnal Ilmu Komunikasi Jurnal The Messenger Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Budiansyah, Andi
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Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Analisis Topik dan Aktor pada Diskusi GeNose C19 Budiansyah, Andi; Riasetiawan, Mardhani; Djunaedi, Achmad; Rachim, Ilmi Afrizal
Jurnal ILMU KOMUNIKASI Vol. 21 No. 1 (2024)
Publisher : Departemen Ilmu Komunikasi FISIP Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jik.v21i1.7020

Abstract

The GeNose C19 has rised a discussion on Twitter. This study seeks to analyze and categorize topics and actors who have a significant role in spreading knowledge on the usage of GeNose C19 on Twitter between March 1st, 2020, and December 20th, 2021. The findings of this study include various topic, namely pertaining to its mechanisms and operations, superiority, marketing approval, user experience, and product comparison. Actors who played a significant role in spreading knowledge were players from the media, colleges, and government. In addition, state-owned companies play an important part in distributing technical knowledge to the public.
The Impact of Social Media on the Improvement of Mothers’ Awareness for Stunting Prevention Lestari, Sri; Rachim, Ilmi Afrizal; Budiansyah, Andi; Dinaseviani, Anggini; Febrianda, Rendi; Romadona, Mia Rahma
Jurnal The Messenger Vol. 17 No. 3 (2025): September-December
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/themessenger.v17i3.5872

Abstract

Purpose: This study aims to provide an empirical description of a) the relationship between mothers’ maternal behaviour and awareness to improve the nutritional status of their children and families and b) their behaviour of using social media (Instagram, YouTube, Twitter and Facebook) as the primary source of information to enhance their awareness of providing balanced and nutritious foods for their children, are the subjects of this study. The purpose of this study is to provide an empirical description of both of these topics.   Methods: An online questionnaire was distributed to targeted respondents, namely 133 mothers with infants and toddlers from 16 provinces in Indonesia. Regression analysis was performed using SPSS software to assess mothers' propensity in seeking information, mainly from social media, about nutritious foods when making dietary choices.   Findings: This indicates a significant correlation between mothers' awareness of seeking information about nutritious food using social media and their decisions to provide daily meals and first-line complementary foods for their newborns and toddlers. However, this awareness was not related to the variety of side dishes available on the menu.   Originality: This study offers original empirical evidence on the role of social media as a primary source of information for mothers in 16 Indonesian provinces, improving their awareness and decisions about nutritious feeding to prevent stunting. The study uniquely links digital engagement (social media) with improved child nutrition, addressing a gap in maternal health research in Southeast Asia.
The implementation of transfer pricing practices and foreign ownership in tax avoidance strategies: Penerapan praktik transfer pricing dan kepemilikan asing dalam strategi penghindaran pajak Dirman, Angela; Utami, Siska Widia; Wahyuni, Putri Dwi; Isnasari, Yovita; Budiansyah, Andi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 10 No. 2 (2025): Keberlanjutan
Publisher : Universitas Pamulang

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Abstract

The low tax ratio remains a problem facing Indonesia. The implementation of the self-assessment system creates opportunities for taxpayers and companies to engage in tax avoidance. One frequently debated mechanism is transfer pricing, which allows companies to allocate profits between affiliated entities located in countries with different tax rates without violating tax regulations. This study aims to analyze the influence of transfer pricing and foreign ownership on tax avoidance practices in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study used a quantitative approach with a purposive sampling technique, selecting energy sector companies that did not conduct an initial public offering, reported positive profits, and disclosed related party receivables during the observation period. The results show that transfer pricing and foreign ownership have a positive and significant effect on tax avoidance. This finding indicates that intercompany transactions are used to reduce tax burdens. Furthermore, there is a greater tendency for profit shifting to occur through affiliated companies. These findings enrich the literature on corporate tax behavior and offer implications for policymakers seeking to strengthen tax oversight. Abstrak Rendahnya tax rasio masih menjadi permasalahan yang dihadapi Indonesia. Penerapan sistem self-assessment memberikan peluang bagi wajib pajak dan perusahaan untuk melakukan strategi penghindaran pajak. Salah satu mekanisme yang sering diperdebatkan adalah transfer pricing, yang memungkinkan perusahaan mengalokasikan laba antar entitas afiliasi yang berada di negara dengan tarif pajak berbeda tanpa melanggar ketentuan perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing dan kepemilikan asing terhadap praktik penghindaran pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling, dengan sampel berupa perusahaan sektor energi yang tidak melakukan penawaran umum perdana, memperoleh laba positif, serta mengungkapkan piutang pihak berelasi selama periode pengamatan. Hasil penelitian menunjukkan bahwa transfer pricing dan kepemilikan asing berpengaruh positif dan signifikan terhadap penghindaran pajak. Temuan ini mengindikasikan bahwa transaksi antar perusahaan dimanfaatkan untuk menekan beban pajak. Selain itu, terdapat kecenderungan lebih besar bahwa praktik pengalihan laba dilakukan melalui perusahaan afiliasi. Temuan ini memperkaya literatur mengenai perilaku perpajakan perusahaan serta memberikan implikasi bagi pembuat kebijakan dalam memperkuat pengawasan perpajakan.
Co-Authors Achmad Djunaedi Angela Dirman Dinaseviani, Anggini Isnasari, Yovita Mardhani Riasetiawan Rachim, Ilmi Afrizal Rendi Febrianda, Rendi Romadona, Mia Rahma Siska Widia Utami Sri Lestari