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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 Factors Affecting Tax Aggressiveness Case Study of Manufacturing Companies Listed on the IDX Wati, Asnandi; Astuti, Tutut Dewi
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.v5i1.789

Abstract

Tax aggressiveness is the engineering of taxable income through tax planning efforts by a company, either by using legal tactics (tax avoidance) or criminal (tax evasion). The purpose of this study is to examine the factors that affect tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are company size, corporate governance, liquidity, leverage, and fixed asset intensity. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. The sample of this study was selected using the purposive sampling method and data were taken from 13 samples. The results of this study show that the size of the company, corporate governance, has a significant effect on tax aggressiveness. Leverage, the intensity of fixed assets, affects tax aggressiveness. Meanwhile, liquidity has no effect on tax aggressiveness.
The Role of the Heritage Center Against the Embezzlement of Assets by Guardians of Minors: Study at the Medan Heritage Center Siahaan, Shinta Romaito; Habeahan, Besty
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.v5i1.790

Abstract

The heritage center (BHP) plays a central role in safeguarding and managing inheritances, especially for minors who are not yet able to manage their own assets. BHP was established in 1624 by the Dutch Government, with the aim of protecting the assets of the deceased, especially for orphans and those under guardianship. In Indonesia, BHP is under the Directorate General of General Legal Administration, Ministry of Law and Human Rights, with authority regulated through various legal regulations. One of the main roles of BHP is to supervise guardians, as stipulated in Article 366 of the Civil Code, who are responsible for managing the assets of minors who are not under parental supervision. This study aims to evaluate the role of BHP in preventing misuse of minors' assets by guardians, as well as identifying obstacles faced in carrying out supervision. Using normative methods through literature studies, this study analyzes the legal aspects underlying the function of BHP. The results of the study indicate that BHP plays an important role in supervising the management of children's assets through inventories and annual reports by guardians. However, cases of misuse of assets by guardians still often occur due to weak supervision and loopholes in the legal system.
Analysis of Job Satisfaction and Work Environment on Employee Turnover Intention Cedaryana, C.; Safria, Dhuha
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.v5i1.798

Abstract

High turnover rates can lead to losses for a company. The turnover phenomenon begins with turnover intention, which is influenced by several factors, including job satisfaction and work environment. This study quantitatively analyzes the influence of job satisfaction and work environment on employee turnover intention at PT. XYZ. Involving 62 respondents and using multiple linear regression analysis, the study results show that both job satisfaction and work environment, partially and simultaneously, have a positive and significant effect on employee turnover intention. The R-square calculation result is 0.225, which means that the job satisfaction and work environment variables collectively explain 25.5% of the variance in turnover intention among PT. XYZ employees. The remaining variance can be explained by other variables beyond the scope of this study.
The Role and Responsibilities of Public Prosecutors at the Binjai District Attorney's Office in the Criminal Justice Process Siahaan, Dhea Sintya; 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.v5i1.805

Abstract

The criminal justice process in Indonesia plays a crucial role in law enforcement, with the Public Prosecutor (JPU) acting as the key actor in prosecuting criminal offenders. This study aims to examine the functions and responsibilities of the JPU at the Binjai District Attorney's Office, as well as the challenges they face in the criminal justice process. Using a normative legal research approach, the analysis focuses on the role of the JPU from the investigation phase to the implementation of verdicts, along with challenges such as limited human resources, budget constraints, societal pressures, and legal complexities. The findings of this study indicate that although the JPU carries significant responsibility in ensuring justice, these challenges may hinder the effectiveness of their duties. This research recommends the development of technology-based training programs, enhanced inter-agency cooperation, and the implementation of management information systems to support the performance of the JPU. It is hoped that these measures will help the JPU at the Binjai District Attorney's Office perform their duties more effectively, thus fostering a fair and transparent judicial system.
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.
The Effect of Employee Resilience, Work Flexibility, and Gamification Training Program as Intervening Variables on Employee Performance Uli Artha, Citra; Sitorus, Sunday Ade; Nopeline, Nancy
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.v5i1.820

Abstract

This study aims to determine how the influence of employee resilience, work flexibility, and gamification training programs as intervening variables on employee performance at PT Nusareka Prima Engineering. This research uses quantitative methods with incidental sampling techniques and involves 109 respondents as samples. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS software version 4.0. The results showed that employee resilience did not have a significant effect directly on employee performance, with a significance level of 0.074 (>0.05). However, work flexibility has a significant direct effect on gamification training programs with a significance level of 0.005 (<0.05), although work flexibility has no direct effect on employee performance (0.566 > 0.05). Gamification training program as an intervening variable significantly affects employee performance with a significance level of 0.002 (<0.05). Employee resilience through the gamification training program also significantly affects employee performance with a significance level of 0.041 (<0.05). Work flexibility through the gamification training program significantly affects employee performance with a significance level of 0.028 (<0.05). This study concludes that the gamification training program is an important intervening variable in improving employee performance. Work flexibility has a significant influence on the success of the gamification training program, which has an impact on improving employee performance.

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