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Golden Ratio of Data in Summary
Published by Manunggal Halim Jaya
ISSN : -     EISSN : 2776641     DOI : https://doi.org/10.52970/grdis
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Golden Ratio of Data in Summary Golden Ratio of Data in Summary with e-ISSN 2776-6411, welcomes submissions that describe data from all research areas. Please note: almost any piece of information can be defined as data. However, to merit publication in Golden Ratio of Data, in Summary, should be a set of information that is acquired/collected with a scientific method and have value to the research community. Golden Ratio of Data in Summary welcomes papers dataset that is based in multidiscipline for easier to find. Increase traffic towards associated research articles and literature, leading to more citations. Publication Frequency: Semi-Annual Issues Per Year: Issue 1, November to April, and Issue 2, May to October.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 50 Documents
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Search results for , issue "Vol. 6 No. 1 (2026): November - January" : 50 Documents clear
Reporting Management Strategy Through Bookkeeping, Inventory, Official and Operational Vehicles, Riau Islands Provincial Government of Indonesia: Identification of William Dunn's Evaluation Indicators Putra, Rahmansyah; Muamar, Andi; Novita, N.
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1778

Abstract

The relationship between bookkeeping, inventory and reporting systems of official and operational vehicles studied would be discussed through adaptation of qualitative approach as tiered research design supported by six evaluation indicators based on William Dunn, including effectiveness, efficiency, adequacy, equity, responsiveness, certainty and availability whose relevance to existing phenomenons in Riau Islands Province Regional Finance and Asset Board as sole locus of research. Meanwhile, focus on the problem statement related to phenomena that would be revealed, specifically the positive significance of evaluating the regional property administration in the Riau Islands Provincial Government, with a particular emphasis on the administration of official vehicles and operational service vehicles by the Riau Islands Province Regional Finance and Asset Board. The achievement of research targets, based on the evaluation of the administration of regional assets in the Riau Islands Provincial Government, focuses on the administration of official vehicles and operational service vehicles, supported by qualitative methods, descriptive analysis, and discussion of field observations, segmented from the perspective of field research by Miles and Huberman. The findings of this qualitative descriptive research add value for the Regional Finance and Asset Board of Riau Islands Province, as the implementer of sustainable public administration policies, and for the scientific community, in the implementation of William Dunn's empirical basis.
Examining the Influence of Profitability and the ASEAN Corporate Governance Scorecard on Tax Avoidance in Indonesian Banking Companies Putri, Adelia Haryanto; Dewi, Siti Ratna Sari
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1688

Abstract

This study investigates the effect of profitability and the ASEAN Corporate Governance Scorecard (ACGS) on tax avoidance, both partially and simultaneously, in banking sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Profitability is proxied by Return on Assets (ROA), ACGS represents good corporate governance practices, and tax avoidance is measured using the Effective Tax Rate (ETR). The study employs secondary data obtained from annual financial reports, selected through purposive sampling, and analyzed using multiple linear regression with EViews 12. The results reveal that profitability has a significant negative effect on tax avoidance (p < 0.05), indicating that more profitable firms tend to minimize their tax burden through avoidance practices. Meanwhile, the ASEAN Corporate Governance Scorecard (ACGS) shows a positive but insignificant effect (p > 0.05), suggesting that the implementation of corporate governance has not yet effectively mitigated tax avoidance behavior. Simultaneously, profitability and ACGS significantly influence tax avoidance, with an adjusted R² of 12.1%, meaning other factors beyond these variables also play a role. These findings reinforce the relevance of Agency Theory and Positive Accounting Theory, confirming that managerial incentives and governance mechanisms shape firms’ tax decisions. Practically, this study highlights the need for regulators to strengthen governance enforcement and for companies to improve transparency to enhance compliance and reduce aggressive tax practices.
Impact of Local Tax Revenue and Regional Levies on Local Own Source Revenue in Banten Province (2019–2023) Rasyid, Arafatur; Dewi, Siti Ratna Sari
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1689

Abstract

This study investigates the influence of local tax revenue and regional levies on local own-source revenue (PAD) in Banten Province during the 2019–2023 period. The objective is to determine whether these fiscal components, individually and collectively, strengthen the capacity of local governments to achieve greater financial independence. A quantitative research approach was applied using secondary data obtained from the official regional budget realization reports. Multiple linear regression analysis, supported by classical assumption tests, was conducted to examine the partial and simultaneous effects of the variables. The results reveal that local tax revenue has a positive and significant effect on local own-source revenue (p < 0.001), while regional levies have a positive but insignificant effect (p = 0.972). Simultaneously, both variables exert a significant joint influence on regional fiscal performance, explaining 63.5% of the variation in PAD (R² = 0.635). These findings support the principles of Fiscal Federalism Theory, which emphasize the role of fiscal decentralization in enhancing local revenue capacity. Practically, the results suggest that optimizing tax collection efficiency and reforming regional levy structures are essential strategies for improving fiscal independence and promoting sustainable regional development in Banten Province.
Tax Avoidance, Tax Risk, and Firm Value: Evidence from Indonesia’s Consumer Non-Cyclicals Sector Putri, Alivia; Dewi, Siti Ratna Sari
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1704

Abstract

This study examines the influence of tax avoidance and tax risk on firm value among companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using a quantitative approach and panel data regression analysis, the research observes 16 firms (80 firm-year observations) selected through purposive sampling based on data completeness and consistent profitability. The findings show that tax avoidance and tax risk jointly exert a significant effect on firm value, confirming that corporate tax behavior plays a critical role in shaping investor perception and market valuation. In partial testing, tax avoidance has a significant positive impact on firm value, indicating that efficient tax strategies are perceived as value-enhancing when aligned with managerial prudence and compliance. Conversely, tax risk does not exhibit a statistically significant effect, suggesting that the market does not fully penalize fiscal uncertainty when disclosure and governance mechanisms are adequate. These results imply that firms must balance tax efficiency with transparency to maintain investor confidence and sustainable performance. The study contributes to the literature on corporate governance, taxation, and financial policy by providing empirical evidence on how tax-related decisions influence firm value within an emerging market context.
The Impact of Burnout, Work Environment, and Work Motivation on Employee Productivity: Evidence Putriyana, Danila; Kuncoro, Aris Wahyu
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1708

Abstract

This study aims to examine the impact of burnout, work environment, and work motivation on employee productivity at PT Yuasa Industrial Battery Indonesia. Employing a descriptive quantitative design, this research used a saturated sampling technique involving all 53 employees of the company as respondents. Data were analyzed using multiple linear regression to assess the individual and simultaneous effects of the variables. The results indicate that burnout has no significant effect on employee productivity (p > 0.05), whereas both work environment and work motivation show positive and significant effects (p < 0.05). The model explains 58.8% (R² = 0.588) of the variation in employee productivity. These findings align with Herzberg’s Two-Factor Theory, emphasizing that intrinsic and extrinsic motivators are key drivers of performance. The insignificance of burnout suggests the presence of possible mediating factors such as job satisfaction or organizational culture. The study’s originality lies in its empirical evidence from Indonesia’s battery manufacturing sector, contributing to the human resource management literature by integrating psychological and environmental dimensions of productivity. Practically, the results imply that companies should prioritize supportive work environments and motivation-enhancing strategies to sustain high employee performance and organizational competitiveness.
The Influence of Managerial Skills and Human Resource Development on MSME Development in Girikerto Village, Sleman Regency Suci, Dinda Amelia; Kuncoro, Aris Wahyu
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1715

Abstract

This study aims to examine how managerial skills, individual abilities, and human resource development contribute to the development of Micro, Small, and Medium Enterprises (MSMEs) in Girikerto Village, Sleman Regency, Yogyakarta. The research addresses the question of whether improvements in managerial competence and systematic human resource programs can strengthen MSME performance and sustainability. The study employed a quantitative approach using multiple linear regression analysis to measure the influence of each variable. The sample consisted of all 45 MSME actors in Girikerto Village, selected through a saturated sampling technique. Data were collected through structured questionnaires using a five-point Likert scale and analyzed with SPSS version 25. The findings reveal that managerial skills, individual abilities, and human resource development each have a significant and positive impact on MSME development. Together, these factors substantially enhance business resilience, competitiveness, and independence. The results underscore the importance of continuous managerial capacity building, skill-based training, and systematic human resource improvement to support sustainable local economic growth and policy formulation for rural MSME advancement.
The Influence of Local Taxes and Regional Retributions on Local Own-Source Revenue in East Nusa Tenggara Province, Indonesia Luan, Kristina Yanuaria M; Dewi, Siti Ratna Sari
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1705

Abstract

This study examines the influence of local taxes and regional retributions on the optimization of local own-source revenue in East Nusa Tenggara Province. Using a quantitative approach with panel data regression, the research analyzes fiscal performance across regencies and municipalities during 2019–2023. The results reveal that local taxes have a significant positive impact on strengthening regional fiscal capacity, while regional retributions also contribute positively, although with less consistency due to administrative and collection challenges. These findings emphasize the crucial role of transparent tax governance, efficient collection systems, and equitable fiscal policies in enhancing financial independence at the local level. Theoretically, this study reinforces regional autonomy and development-from-below perspectives, highlighting how local fiscal instruments drive sustainable regional development. Practically, the study provides insights for policymakers to improve tax administration and optimize retribution potential. However, the research is limited to fiscal variables and secondary data; future studies are encouraged to incorporate governance, institutional, and socio-economic factors to provide a more comprehensive understanding of regional revenue optimization.
Analysis of Transfer Pricing Policy Disclosure: Case Study of PT. Mandom Indonesia Tbk for the 2020–2024 Period Nugroho, Agung Rizky; Dewi, Siti Ratna Sari
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1707

Abstract

This study analyzes the disclosure of transfer pricing policies in the financial statements of PT Mandom Indonesia Tbk for the period 2020–2024 and evaluates their compliance with PSAK No. 7 and Indonesian tax regulations, particularly the transition from PMK 213/PMK.03/2016 to PMK 172/PMK.03/2023. Using a qualitative descriptive approach with a case study method, the research relies on secondary data obtained from annual financial statements and local transfer pricing documentation. The findings reveal that PT Mandom Indonesia Tbk consistently complies with formal disclosure requirements, presenting information on related parties, transaction types, amounts, and ending balances in line with PSAK No. 7. However, a substantive compliance gap remains evident, as the transfer pricing methods (e.g., CUP or TNMM) are not explicitly disclosed in the Notes to the Financial Statements (CaLK), thereby limiting transparency as required under PMK 172/PMK.03/2023. Furthermore, the Country-by-Country Report (CbCR) is not yet publicly available, and inconsistencies persist between financial statement disclosures and local documentation. Consequently, PTMI’s compliance appears administrative rather than substantive, as it has not fully satisfied the arm’s length principle and the economic justification emphasized in PMK 172/PMK.03/2023. The study contributes to accounting and taxation literature by offering a framework for improving transfer pricing disclosures that balance formal compliance with substantive transparency, thereby enhancing governance credibility and stakeholder confidence.
Socialization and Training on SGX SICOM for Rubber Farmers in Lalang Sembawa Village, South Sumatera, Indonesia Hidayahtullah, Hafiz; Maharani, Amelia Resta; Silviyanti, Dita Aura; Virna, Lira; Handayani, Susi; Emilda, E.; Wadud, Muhammad
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1756

Abstract

The SGX SICOM training was held in Lalang Sembawa Village, Banyuasin Regency, South Sumatra, Indonesia, as a community service activity aimed at increasing the understanding and digital literacy of rubber farmers towards the mechanism of determining the price of natural rubber in the international market. Indonesia, as one of the world's largest natural rubber producers, still faces the challenge of low price literacy among farmers, which weakens their bargaining position with buyers. This activity is designed to bridge the information gap through focus group discussion (FGD) methods, interviews, delivery of interactive materials, and the practice of directly accessing price data on the Singapore Commodity Exchange (SGX SICOM). A total of nine farmers were selected purposively based on their experience and active involvement in rubber cultivation and marketing. Evaluations were carried out using pre-tests and post-tests to measure the improvement of participants' knowledge and skills, with descriptive-quantitative analysis to assess the effectiveness of the activities. The results showed a significant improvement in three key indicators, namely understanding of price determinants increased from 20% to 35%, knowledge of SGX SICOM from 17% to 26%, and the ability to search and analyze rubber prices from 9% to 15%. This activity has proven to be effective in increasing market literacy, price analysis skills, and digital independence of rubber farmers, while providing a positive socio-economic impact in the form of increasing bargaining power and readiness to face global rubber price dynamics.
The Influence of Compensation, Non-Physical Work Environment, and Work–Life Balance on Employee Loyalty Aliya, Nur Jihan; Kuncoro, Aris Wahyu
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1719

Abstract

This study examines the influence of compensation, non-physical work environment, and work–life balance on team member loyalty at PT: Pancar Surya Mandiri Perkasa, a private security services company based in South Tangerang. Adopting a quantitative explanatory approach, the research involved 48 employees selected through a saturated sampling technique, ensuring full population coverage. Data were collected using a structured questionnaire measured on a five-point Likert scale and analyzed through multiple linear regression (MLR). Reliability and validity tests were conducted to ensure instrument consistency. The findings indicate that compensation has a significant positive effect on employee loyalty, reflecting that fair and performance-based rewards enhance employees’ commitment. Likewise, a supportive non-physical work environment—characterized by open communication, trust, and psychological safety—significantly strengthens employee loyalty. Moreover, work–life balance contributes positively by maintaining harmony between professional and personal domains, leading to stronger attachment and reduced turnover intention. These results underscore the importance of implementing comprehensive human resource management strategies that integrate equitable compensation, supportive work culture, and balanced workload arrangements to enhance employee retention and organizational sustainability in labor-intensive industries.

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