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All Journal e-Jurnal Apresiasi Ekonomi Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi
Asti, Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science

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COASTAL RESOURCE MANAGEMENT BY RURAL WOMEN FOR BLUE ECONOMY IN PENGUJAN, BINTAN REGENCY Rizki, Muhammad; Syahputro, Satrio Bimo; Indriaty, Novica; Beby, Daeylen; Asti, Dewi
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1017

Abstract

The implementation of the Blue Economy concept is highly significant for archipelagic nations such as Indonesia. However, the role of women in coastal and marine resource management often lacks adequate attention and recognition, including in Pengujan Village, Bintan Regency. This research aims to deeply examine the role of women in Pengujan Village in managing coastal resources toward realizing the Blue Economy. The study adopts a qualitative methodology. Data collection techniques include semi-structured interviews, non-participant observation, and documentation. A purposive sampling technique was used to select eight informants. The findings reveal that the coastal resources involving women in their management are marine animals, beaches, and marine plants. The women's roles in resource management encompass sourcing, processing, marketing, and maintenance. Several factors support their role in coastal management, including the government, family, private sector, and peers. Conversely, constraining factors include weather conditions, economic constraints, security issues, management skills, resource scarcities, family constraints, and equipment limitations. Based on these findings, it is recommended that the Pengujan Village government enhance women's understanding of the Blue Economy and coordinate with the regional government to improve the management and marketing skills of women in Pengujan Village.
Penerapan Strategi PPh Pasal 21 dan PPh Badan dalam Meningkatkan Efisiensi Perencanaan Pajak Nurivani, Selly Mutia; Satinah; Owen, Michael; Asti, Dewi; Abdilah
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v4i1.223

Abstract

Perencanaan pajak merupakan sebuah aspek krusial pada manajemen keuangan perusahaan yang bertujuan untuk mengoptimalkan beban pajak tanpa melanggar ketentuan peraturan perundang-undangan. Penelitian ini menelaah terkait penerapan strategi Pajak Penghasilan (PPh) Pasal 21 dan PPh Badan sebagai instrumen utama dalam meningkatkan efisiensi perencanaan pajak. Metode studi yang diterapkan ialah studi literatur dan analisis deskriptif terhadap regulasi perpajakan serta praktik penerapannya pada perusahaan. Hasil penelitian menunjukkan bahwa optimalisasi pemotongan dan pelaporan PPh Pasal 21 dapat memberikan kepastian hukum sekaligus mengurangi risiko sanksi administrasi, sedangkan penerapan strategi PPh Badan melalui pengelolaan biaya yang dapat dikurangkan dan pemanfaatan insentif fiskal mampu menekan beban pajak secara signifikan. Dengan demikian, integrasi strategi kedua jenis pajak tersebut tidak hanya meningkatkan efisiensi perencanaan pajak, tetapi juga mendukung keberlanjutan finansial perusahaan. Temuan studi ini diproyeksikan bisa dijadikan referensi untuk praktisi dan akademisi dalam merumuskan kebijakan perpajakan yang lebih efektif dan berdaya guna
Co-Authors Abdilah Beby, Daeylen Indriaty, Novica Muhammad Rizki Nurivani, Selly Mutia Owen, Michael Satinah Syahputro, Satrio Bimo