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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 622 Documents
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Perception of Sharia SME Towards PSAK 101 in Bangka Belitung Islands Province Ulyah, Himmatul; Rudianto, Nur Ahmad Ricky
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.806

Abstract

This research aims to descriptively analyze the level of concern that Sharia SME (halal certified SME) in Bangka Belitung Province has regarding PSAK 101. The data collection method used a questionnaire which was distributed to 78 respondents and only 53 respondents filled in completely and were used as sample. The results of the research show that as many as 38% of respondents understand PSAK 101, and the remaining 62% do not understand PSAK 101. The perception of usefulness is that with standardized guidelines in sharia MSME financial reporting, it will make it easier for the financial reports to be understood to be the highest average while the difficulty of employing Qualified accountants have the highest average perception of uselessness. Even though this research is only a descriptive analysis and does not test a hypothesis, it is hoped that this research can increase our knowledge insight and can become a background for increasing understanding of PSAK 101 for Sharia SME in the future, as well as research material that can be studied further comprehensively.
The Impact of Technology Developments on Legal Practice: Challenges for Advocates in the E-Court Era Dryland, Enya; Siregar, Hisar
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.810

Abstract

The rapid development of information technology in recent decades has had a significant impact on various sectors, including the legal sector. One of the main impacts is the implementation of the e-Court system, which is a digitization of court procedures starting from case registration, fee payment, to trial that can be done online. This innovation is designed to overcome various challenges faced by the conventional justice system, such as convoluted bureaucracy, length of case resolution, and limited access for the general public. E-Court plays a role in improving the efficiency, transparency, and accessibility of legal processes. However, in addition to the various benefits it offers, the implementation of e-Court also brings new challenges, especially for advocates who need to adapt to the development of this technology. this study aims to analyze the impact of technology on legal practice, with a particular focus on the roles and challenges faced by advocates in the context of e-Court. Through a qualitative approach supported by literature studies and in-depth interviews with advocates, this article explores how technology is influencing the role of advocates in the modern legal process. The results show that although technology has accelerated case resolution, advocates are faced with a number of obstacles, such as limitations in digital literacy, difficulties in adopting new technologies, and concerns related to data security and client privacy. In addition, the limited infrastructure in some areas, especially in remote areas, is a challenge in the optimal implementation of e-Court. Furthermore, the study also revealed that e-Court can reduce direct interaction between advocates and courts, potentially affecting the quality of legal defense and representation. Therefore, strategic steps are needed so that advocates can quickly adapt to technological developments, including through training, skill improvement, and adequate infrastructure development. This article emphasizes the importance of clear and inclusive regulations in facing the challenges of digitalization in the legal sector, in order to create a more responsive, efficient, and fair judicial system in the digital era.
Implementation of Profitability on Dividend Distribution and Company Value on the Jakarta Islamic Index Jariah, Putri Ainun; Laba, Abd. Rakhman; Aswan, Andi
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.812

Abstract

This study aims to determine the effect of liquidity, profitability on firm value and dividend policy as a mediating variable (Study on the Jakarta Islamic Index 2016-2020). This type of research is descriptive quantitative research using secondary data from financial statements as a source of data collection. Focus on research related to social humanities, with a research theme focused on finance that is more specific to financial reports within the corporate scope of the 2017-2021 Jakarta Islamic index as a research topic. This research uses path analysis technique. The results of this study indicate that 1) Liquidity has a significant negative effect on dividend policy. 2) Profitability has a significant positive effect on dividend policy. 3) Liquidity has no significant negative effect on firm value. 4) Profitability has a significant positive effect on firm value. 5) Dividend policy has a significant positive effect on firm value. 6) Liquidity has a significant negative effect on firm value through dividend policy. 7) Profitability has a significant positive effect on firm value through dividend policy.
Integrating Cyberfeminism and Technofeminism to Address AI Industry Challenges Lubis, Akhyar Yusuf; Badry, Ahmad Ibrahim; Yuliatiningtyas, Solikhah
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.813

Abstract

This article investigates how cyberfeminism and technofeminism intersect with the AI industry, particularly in addressing the complex ethical and social challenges that accompany AI’s rapid growth across various sectors. By analyzing scholarly research, industry insights, and practical case studies, this study outlines how feminist frameworks can meaningfully influence and reshape AI development. Central to this discussion is the role of cyberfeminism and technofeminism in exposing and countering biases and ethical issues embedded within AI technologies. These feminist movements advocate for transparency, inclusivity, and responsible AI, supporting a technology landscape that values equity and human well-being. Additionally, the article provides real-world examples of feminist-led initiatives within the AI field, showcasing their potential to drive positive transformation. Through an intersectional lens, this study emphasizes the need for AI systems that are sensitive to diverse community needs and experiences. The article calls on industry stakeholders to adopt feminist principles and intersectional methods to foster a more equitable, just, and accountable AI ecosystem.
Responsibility of The Expedition Company to Sea Freight Service Users Who Experience Loss and Damage to Goods in The Port Area Siahaan, Richa Yohana Rusli; Anggusti, Martono; Haryono, Fadillah
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.818

Abstract

Sea transportation is an important component in international trade, which plays an important role in the distribution of goods. However, there are losses greater than the losses caused by the transportation itself, such as shortages, damages, and loss of goods, which can arise during the process of unloading at the port carried out by the freight forwarding company by sea. This study aims to examine the limitation of responsibility in the legal relationship between freight forwarding companies, carriers, and sea transportation expedition companies in the context of sea transportation activities. Using a normative legal research methodology, this research relies on sources of legal materials, including laws and regulations and court decisions/rulings, using a legislative approach and a case approach. The results of this study show that, first, the limitations on the responsibility of the expedition party are regulated in Article 87 of the Commercial Code, as well as the limitations on the responsibility of the carrier regulated in Article 40 and Article 41 of Law Number 17 of 2008, and the responsibility of the sea freight expedition company in terms of providing facilities, licensing, supervision, and the implementation of order of sea transportation activities, as stipulated in Cassation Decision Number 2665 K/Pdt/2022 which corroborates the decision of the first judge in case Number 728/Pdt.G.2016/PN.Mdn, has been appropriate and fulfills the legal objectives that provide certainty, justice, and usefulness.
Digital Innovation as the Key to Efficiency and Accountability of Public Administration in Medan City, Indonesia Sibuea, Nunti
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.821

Abstract

Digital transformation has become an urgent need in public administration, especially in the city of Medan, to improve service efficiency and accountability. This study aims to analyze the influence of digital infrastructure and technological literacy on the efficiency and accountability of public administration. A quantitative approach with the Structural Equation Modeling (SEM) method was used to process data collected from 200 respondents, consisting of government officials and public service users. The results of the analysis show that digital infrastructure contributes significantly to administrative efficiency, while technological literacy plays an important role in increasing accountability. The main obstacles in the implementation of digital innovation include the lack of interoperability of information systems between agencies and the low digital literacy among certain communities. This research provides a comprehensive understanding of the importance of technology integration and human resource development in the digital transformation process of public administration. This finding is expected to be the basis for the formulation of policies and strategies to improve the quality of digital-based public services in the city of Medan.
Legal Analysis of Crimes Committed Through Shell Companies and The Role of Prosecutors in Combating Such Crimes Hutabarat, Dwi Natalia Martama; Manullang, Herlina
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.824

Abstract

This paper aims to analyze the legal aspects related to crimes or violations committed by forming shell companies and the role of prosecutors in taking action against crimes committed through shell companies that have the potential to harm the State. Shell companies are often used as a tool to hide assets and commit various illegal acts such as tax evasion, money laundering and manipulation of financial statements. The existence of shell companies is a challenge for law enforcement agencies, especially for prosecutors, who play an important role in the investigation and prosecution process. Using the normative research method, this research analyzes the applicable laws and regulations, especially in Indonesia, and the steps taken by prosecutors in taking action against crimes or violations of the law committed through shell companies. The results of this study show that there is a legal vacuum in the supervision and prosecution of shell companies, which often operate across state jurisdictions, making investigation and prosecution difficult. The role of prosecutors is important to conduct in-depth investigations, collect evidence, and cooperate with other institutions to recover state losses. Therefore, stricter regulations and increased inter-agency coordination are needed to strengthen the role of prosecutors in combating shell company crime.
Macroeconomics and Social Inequality: Examining the Role of Purchasing Power in Affecting Income and Poverty Levels Islamiah, Nurhidayati
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.833

Abstract

This study investigates the relationship between macroeconomic factors, purchasing power, and social inequality, with a particular focus on how inflation and wage stagnation impact income distribution and poverty levels. The primary objective is to understand how variations in purchasing power mediate the effects of macroeconomic changes on economic stability and social equity. Employing a qualitative, literature-based methodology, this research synthesizes findings from existing empirical studies and theoretical perspectives. Through thematic analysis, key themes related to inflation’s impact on low-income households, the role of wage stagnation, and the effectiveness of social welfare programs in enhancing purchasing power are identified. The results reveal that inflation disproportionately affects low-income households by eroding their purchasing power, while stagnant wages limit financial mobility, deepening income inequality. Social welfare programs provide partial relief, acting as buffers against economic instability for vulnerable populations. These findings emphasize the necessity of comprehensive macroeconomic policies that integrate inflation control, wage reform, and welfare expansion to enhance purchasing power and reduce income disparities. The study contributes to the theoretical understanding of purchasing power in economic policy and provides actionable insights for policymakers aiming to foster economic equity.
Factors Affecting Fraud Prevention in Village Financial Management with Individual Morality As A Moderation Variable Fitri, Ramadhani Arda; Nasir, Azwir; Basri, Yesi Mutia
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.835

Abstract

The purpose of this study was to test and analyze the influence of organizational culture, internal locus of control and whistleblowing system on fraud prevention in village financial management with individual morality as a moderating variable. The population in this study were all village officials totaling 408 consisting of village heads, village secretaries, and village treasurers who work in village governments throughout Bengkalis Regency. Sampling using the census method, namely using the entire population as a research sample, the data used is primary data sourced from questionnaires. The data analysis technique used in this study is the SmartPLS 4 program. The results of this study indicate that organizational culture, internal locus of control and whistleblowing system have a positive and significant effect on fraud prevention in village financial management. Individual morality is able to moderate the influence of internal locus of control and whistleblowing system on fraud prevention in village financial management. While individual morality is unable to moderate the influence of organizational culture on fraud prevention in village financial management.
The Role of Immigration in Preventing the Crime of Trafficking in Persons (TTPO) Laoly, Grace Angelina Kristin; Simamora, Janpatar
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.836

Abstract

This study discusses the role of immigration in efforts to prevent the Crime of Human Trafficking (TPPO) in Indonesia, considering the increasingly complex human trafficking networks involving cross-border movement. The background of this study is based on the high number of TPPO cases in Indonesia, which requires comprehensive action from various parties, including immigration as the frontline in border control. This study uses a normative legal research method, with a qualitative approach through literature studies, laws and regulations, and other secondary data to understand the role of immigration in preventing TPPO. The results of the study indicate that the Directorate General of Immigration plays an important role in identifying and preventing human trafficking practices through several main steps: border control, travel document checks, TPPO mode detection, and international cooperation. In addition, immigration is also involved in educating the public and prospective migrant workers about the dangers of TPPO and providing protection for victims who are found. The conclusion of this study emphasizes that although the role of immigration is very significant, efforts to prevent TPPO require cross-institutional collaboration and capacity building in various lines to achieve higher effectiveness in overcoming human trafficking.

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