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All Journal Journal of Applied Food Technology Almana : Jurnal Manajemen dan Bisnis eProceedings of Management
Fauzan, Ilham
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengaruh Kompensasi Rugi Fiskal, Leverage, Capital Intensity, dan Transfer Pricing Terhadap Agresivitas Pajak: (Studi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Fauzan, Ilham; Asalam, Ardan Gani
eProceedings of Management Vol. 11 No. 4 (2024): Agustus 2024
Publisher : eProceedings of Management

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Abstract

Tax aggressiveness is a scheme to manipulate taxable income either legally (tax avoidance) or illegally (tax evasion).Companies engage in tax aggressiveness as it is seen as a way to reduce expenses and increase profits. This studyaims to examine the influence of tax loss compensation (KRF), leverage (LEV), capital intensity (CINT), and transferpricing (TP) on tax aggressiveness (AP) in energy sector companies listed on the Indonesia Stock Exchange (IDX)during the period 2019-2023, both collectively and partially. This research employs a quantitative approach with apurposive sampling technique, resulting in 10 companies observed over 5 years, totaling 50 samples. Panel dataregression analysis was used to analyze the data and the software used was Eviews version 12. The results show thatKRF, LEV, CINT, and TP collectively influence AP. However, partially KRF and LEV do not have a significant impacton AP, while CINT and TP have a significantly positive impact on AP. Keywords-fiscal loss compensation, leverage, capital intensity, transfer pricing and tax aggressiveness
Product Design and Process Design That Influence the Quality of Shirt Products Haryadi, Dudi; Fauzan, Ilham
Almana : Jurnal Manajemen dan Bisnis Vol 9 No 1 (2025): April
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v9i1.2822

Abstract

Clothing is no longer just a common thing, but also requires aesthetics and attractive designs that can increase the wearer's confidence. Along with the development of the times, people are increasingly selective in choosing products. The clothing industry must take advantage of this opportunity by continuing to innovate in creating new, unique and high-quality clothing models, in order to meet market needs and compete well. This study aims to measure the level of product quality produced due to the influence of Product Design and Process Design on the Quality of Shirt Products at PT.Nirwana Indo Apparell. This research was conducted with a quantitative approach. The methods applied are descriptive and verification analysis. Data were collected through company data, literature studies and distributing questionnaires to 60 respondents and their calculations using the SPSS 26 program. Data analysis was carried out using the path analysis method. Based on the results of the study, it was found that product design is included in the fairly good category, process design is included in the fairly good category, and product quality is also included in the fairly good category. In addition, Product Design also has an influence on product quality, as well as process design which affects product quality. Overall, product design and process design simultaneously affect product quality.
Food Irradiation for Food Safety: Consumer Awareness, Attitudes, and Acceptance Toward Irradiated Food in Indonesia Fauzan, Ilham; Bukhari, Ahmad; Sumantri, Ari Tresna
Journal of Applied Food Technology Vol 12, No 2 (2025)
Publisher : Dept. Food Technology, Faculty of Animal and Agricultural Sciences, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17728/jaft.29965

Abstract

Indonesia faces major food safety issues. Foodborne illness and food loss and waste (FLW) are affecting public health and the economy. This will likely continue unless these problems are addressed. Food irradiation is a non-thermal food processing technology that offers a promising means to address this issue by enhancing food safety and quality. However, the application of food irradiation could be limited. Consumer concerns could prevent the use of food irradiation in Indonesia due to limited knowledge and misconceptions regarding irradiation. This study examines Indonesian consumers’ awareness, attitudes, and acceptance toward irradiated food. Moreover, explores differences in acceptance across socio-demographic groups. An online survey was conducted from May to July 2025. A total of 386 respondents participated. Descriptive statistics were utilized to analyze awareness, attitudes, and acceptance, while comparative tests assessed socio-demographic differences. Results reveal surprisingly high acceptance: 69.2% are willing to buy, and 69.0% are willing to consume irradiated foods, despite generally low awareness (45.3%). Consumers reported moderate perceived risk, substantial perceived benefits, and high trust. Acceptance did not differ significantly by gender but was notably lower among older, higher-educated, and higher-income groups. Indicate Consumers with higher education and income appear to be more critical and selective than those with lower education and income. Communication efforts should focus on raising awareness and providing information to help consumers understand the advantages of food irradiation. Overall, this study provides valuable empirical evidence for policymakers, the food industry, and academics to support the safe and broad application of food irradiation.
Co-Authors Ahmad Bukhari, Ahmad Ardan Gani Asalam Haryadi, Dudi Sumantri, Ari Tresna