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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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The Influence of Sustainable Raw Material Availability and Environmentally Friendly Image on Competitive Advantage: The Mediating Role of Product Innovation Hasan, Umar; Zulianto, Wahyu; Usman, Osly
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1386

Abstract

This research takes a look at how product innovation acts as a mediator between the availability of sustainable raw materials, green brand image, and competitive advantage. One of the top distributors of cosmetic raw materials with worldwide sustainability certification, PT. Redachem Indonesia was the site of this investigation. One hundred people working in the cosmetics sector in the Jabodetabek region were surveyed using a standardized questionnaire. In order to analyze the data, the research used Structural Equation Modeling with the Partial Least Square (SEM-PLS) method. Product innovation is positively impacted by the availability of sustainable raw materials and a green brand image, according to the research. While the availability of raw sustainable raw materials does not significantly affect competitive advantage, an green brand image can. Product innovation not only mediates the connection between the two factors but also has a substantial effect on competitive advantage. These findings highlight how the cosmetics sector may increase its competitive positioning via innovation and environmental responsibility.
Fixed Asset Audit of Health Center X by PAF Based on Findings of Depreciation Corrections for Equipment and Machinery Rohmawati, Indah Puspita; Widodo, Condro
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1602

Abstract

This study examines depreciation corrections as indicators of weaknesses in fixed asset accounting policies within public sector financial reporting. A case study at Community Health Center X employs evidence from the Public Accounting Firm (PAF) audit and recent literature analysis to assess compliance with GASS standards. The findings reveal inconsistencies in recording depreciation and asset disposal, resulting in overstated asset values, distorted depreciation expenses, and delays in asset retirement. These conditions reduce the quality of financial statements, hinder budget efficiency, and potentially affect audit opinions. Key contributing factors include limited human resource capacity, inadequate asset information systems, and the absence of standardized disposal procedures. The study recommends the digitalization of asset management systems, the development of standardized SOPs for asset disposal, regular inventory and reconciliation, and capacity building for financial and asset officers. Implementing these measures is expected to enhance the quality of financial reporting, strengthen public accountability, and improve the legitimacy of local government financial governance.
The Urgency of Standardization of Transaction Policies in The Islamic Financial System in The Digital Era Zulhilmi, Muhammad; Husna, Aulia
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1648

Abstract

The development of information technology has revolutionized the financial industry, including the Islamic financial system. This study uses a descriptive-qualitative method with a literature review approach to explore the urgency of standardizing transaction policies in digital Islamic finance. The results show that the lack of comprehensive regulations and differing interpretations of Sharia contracts between institutions create legal uncertainty and potential doubts. Standardizing transaction policies is crucial to ensure compliance with Sharia principles and prevent practices that harm consumers. Furthermore, collaboration between regulators, fatwa authorities, and industry players is needed to develop specific regulations governing digital Sharia transactions. In conclusion, developing operational standards and improving public literacy are also crucial for creating an inclusive and sustainable Islamic financial ecosystem.
The Effectiveness of Monetary, Macroprudential, and Microprudential Policies on Financial Stability in Indonesia During and Post-COVID-19 Veronika, Yurike; Efendi, Bakhtiar
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1663

Abstract

This study examines the impact of monetary policy (inflation and money supply), macroprudential (minimum reserve requirements and net open position), and microprudential (Capital Adequacy Ratio and Non-Performing Loan) on Indonesia's financial system stability, proxied by the exchange rate, during and post COVID-19 pandemic (2019-2024). The study employs secondary monthly time-series data and applies the Autoregressive Distributed Lag (ARDL) approach to analyze short and long-term relationships. The Wald Test is used to compare policy effectiveness across the two periods. The results indicate that Money Supply (M2), Net Open Position (NOP), and Non-Performing Loans (NPL) significantly affect the exchange rate in the long run. In contrast, Inflation, Minimum Reserve Requirements, and the Capital Adequacy Ratio (CAR) do not significantly affect. These findings suggest that M2, NOP, and NPL are the most reliable indicators for predicting Indonesia's post-pandemic financial stability. From a policy perspective, the study underscores the importance of stronger coordination among monetary, macroprudential, and microprudential policies to enhance the financial system's resilience against future shocks.
Radio Suara Surabaya's Marketing Communication Strategy In Seeking Advertising Clients Anwar, Miftahol; Nada, LIfatin; Zain, Feri; Amin, Mohammad
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1666

Abstract

Competition among radio stations is becoming increasingly fierce due to the increasing number of radio stations. For private radio stations, advertising is a key input in operating as a professional and profitable mass media outlet. Therefore, radio stations must have a marketing communications strategy to attract advertisers. The author chose Radio Suara Surabaya as the research object because, amidst intense competition in the Indonesian broadcast radio industry for advertisers, Radio Suara Surabaya remains viable and resilient. The research question is how Radio Suara Surabaya employs its marketing communications strategy to attract advertisers. The purpose of this research is to determine Radio Suara Surabaya's marketing communications strategy. This qualitative study used primary data collection through observation, interviews, and documentation. The results concluded that Radio Suara Surabaya's marketing communications strategy to attract advertisers focuses heavily on a personal and integrated approach, based on SWOT and STP analyses. Radio SS employs a compelling promotional mix of personal selling, advertising, and public relations, which has proven to be superior in terms of app installs and followers across various social media platforms.
The Influence of Tax Literacy and Digitalization of the Tax System on Gen Z Taxpayer Compliance at the North Bekasi Tax Office 2024 Ambarwati; Meylita , Akhwati; Rianti; Manalu, Ribka Noviyanti; Gulo , Rindi Antika
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1094

Abstract

This study analyzes the influence of tax literacy and digitalization of the tax system on taxpayer compliance of Gen Z. Low tax literacy can lead to low compliance, so a good understanding of tax regulations is very important. In the modern era with today's technological advances, digitalization of the tax system is expected to facilitate access to tax information and reporting, increasing the level of taxpayer awareness. With the number of Gen Z taxpayers registered at the North Bekasi Pratama Tax Office of 82,699 people in 2024, the following study applies a quantitative methodology, with a sample of 100 respondents selected using the Slovin formula. The results of the analysis show that tax literacy and both partially and simultaneously, taxpayer compliance and Gen Z greatly benefit from the digitalization of the tax system.
Economic Infrastructure as a Catalyst for Aceh Tourism Prosperity: Analysis, Comprehensive and Development Strategy Noprita, Zikra; , Apridar; Meutia , Rita
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1623

Abstract

Aceh, with its extraordinary nature and culture​ , is facing a significant challenge in maximizing its contribution to the growth economy sector. Research This analysis in a way critical role infrastructure economy transportation, digital connectivity, and utilities base as a factor determinant main in development Aceh tourism. Using a mixed-methods approach that includes analysis of secondary data, regression, infrastructure gap mapping GIS-based, and in-depth interviews with 25 stakeholders, research reveals existence strong correlation​ between the quality of infrastructure and with number of tourist visits and investment. The results show that inequality in infrastructure inter-regional ( urban vs rural/coastal) becomes an inhibitor in the optimization potential of Aceh tourism. Simulation economy shows that strategic settlement projects strategic such as the Banda Aceh- Sigli - Bireuen Toll Road, and improvements to Sultan Iskandar Muda Airport (SIM) capacity can increase GRDP by 1.5–2.1% per year. Research concludes with a framework-based strategic proof for accelerated development of infrastructure through a PPP scheme, coordination of multisectoral, and integration with strengthening local human resources and MSMEs.
Implications of Standard Clauses in Law No. 8 of 1999 on Consumer Protection for Businesses and Consumers Siregar, Hisar; Situmorang, Samuel; Pasaribu, Fransisko
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.707

Abstract

Law No.8 Standard clauses, as part of standard contracts often used in business transactions, have significant implications for both parties, namely businesses and consumers.This study aims to analyze how standard clauses in the law affect consumer protection and business liability.Through a qualitative analysis method, it is found that standard clauses often benefit businesses but can harm consumers if not properly regulated.Therefore, effective law enforcement and consumer education are needed to address this imbalance and ensure fairness in transactions.
Implementation of Village Fund Policy in The Development of Tourist Villages to Encourage Village Independence Sugito; MT, Ika Sartika
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.808

Abstract

The implementation of the Village Fund policy since 2015 has significantly contributed to rural economic development and increased village independence in Indonesia. With a total allocation of Rp 539 trillion distributed to approximately 74,960 villages by 2023, the Village Fund enables villages to finance development based on local potential, particularly in the tourism sector. Data shows an increase in fund allocation per village from approximately Rp 280 million in 2015 to Rp 1.1–1.3 billion in 2023, with an average absorption rate of 99%. This program has proven effective in reducing the poverty rate in villages from 14.21% in 2015 to 12.22% in 2023, which is higher than the decline in urban areas. In addition, the number of independent villages has increased significantly, from 174 villages in 2015 to 11,456 villages in 2023, while the number of underdeveloped villages has decreased drastically from 33,592 to 7,154 villages. This increase reflects the effectiveness of the Village Fund in promoting independence through local economic development, particularly through the arts, culture, and nature-based tourism sector. However, challenges remain, including transparent management and the development of original village revenue sources to ensure future economic sustainability. Therefore, the Village Fund serves not only as a fiscal instrument but also as a catalyst for strengthening inclusive and sustainable village development.
Islamic Human Rights in Palestine: Navigating the Challenges of the Israeli-Palestinian Conflict in the Era of Technological Advancements (5.0) Fitri, Remeiliza
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.816

Abstract

The Israeli-Palestinian conflict continues to pose profound challenges to the protection and promotion of human rights, particularly within the framework of Islamic principles. This study explores the intersection of Islamic human rights, technological advancements, and the ongoing conflict in Palestine, emphasizing how emerging technologies shape narratives, surveillance systems, and propaganda mechanisms that affect the Palestinian population. As the world transitions into the era of technological advancement (5.0), digital innovation increasingly influences warfare, media representation, and the enforcement of humanitarian principles. Within this context, the study examines how Islamic human rights concepts—such as justice (adl), equality, and human dignity (karamah insaniyah)—are tested and reinterpreted under occupation and conflict conditions. Employing a mixed-methods approach that integrates qualitative analysis of Islamic legal literature, international law, and human rights reports with quantitative data on technological impacts, this research highlights how technology both exacerbates and mitigates human rights violations. It further analyzes the role of international and non-governmental organizations in advocating for justice and accountability while navigating geopolitical constraints. Findings reveal that technological progress can either strengthen surveillance and control or, conversely, empower global awareness and advocacy for Palestinian rights. Ultimately, this study underscores the need to align digital ethics, Islamic human rights, and international legal frameworks to promote justice and human dignity in Palestine amid the transformative realities of the technological era.

Page 34 of 63 | Total Record : 622

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