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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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Legal Protection for Auction Winners Whose Items Are Still Held by The Debtor According to Law Number 4 of 2004 on Auctions Rusmana, R. Anggi Gilang; Irawan, Hagi Muhamad Fauzan; Maskanah, Ummi
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.v5i1.917

Abstract

This research discusses the legal protection for auction winners whose items are still held by the debtor, analyzed based on Law Number 4 of 2004 on Auctions. An auction is one way to enforce creditors' rights against debtors who cannot fulfill their obligations. In this study, the author examines the provisions in Law Number 4 of 2004, and the applicable legal practices to provide an overview of the legal steps auction winners can take to obtain the items they have won. The research findings indicate that although the auction winner has the right to the items once the auction process is complete, there is a legal protection mechanism that must be followed to obtain those items, including through the execution of goods by the auction official. This study also highlights the importance of legal protection for auction winners so that the applicable procedures can effectively protect their ownership rights over the auctioned items.
The Effect of Absorptive Capacity on Supply Chain Innovation Performance through Supply Chain Resilience in Manufacturing Companies: Empirical Study From Bogor Region, Indonesia Tobing, Angelyn E Nauli; Santosa, Wahyuningsih
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.v5i1.927

Abstract

This study examines the impact of digital capabilities on supply chain innovation performance through digital innovation in manufacturing companies in Bogor. In the advancing digital era, an organization's ability to leverage digital technology is crucial for achieving a competitive advantage. The research adopts a quantitative approach using a questionnaire survey. Convenience sampling and snowball sampling methods were employed to gather a sample size of 133 respondents. The data were analyzed using Structural Equation Modeling (SEM) to test the relationships between absorptive capacity, supply chain resilience, and supply chain innovation performance. The results indicate that absorptive capacity positively influences supply chain innovation performance (P-value 0.0245 < 0.05) with a positive estimated value of 0.134. However, absorptive capacity does not significantly affect supply chain resilience (P-value 0.310 > 0.05). Additionally, supply chain resilience does not positively impact supply chain innovation performance, as shown by a P-value of 0.032 < 0.05 but with a negative estimated value of -0.134, indicating a negative effect. The hypothesis that absorptive capacity influences supply chain innovation performance through supply chain resilience is not supported. In conclusion, while absorptive capacity can directly enhance innovation performance, other factors such as risk management and supply source diversification need to be addressed to improve supply chain resilience. This study suggests that strengthening employee training and development will enhance absorptive capacity and recommends exploring additional factors that may facilitate the integration of absorptive capacity and innovation in the supply chain. Further qualitative research is needed to explore other factors that influence these relationships.
Legal Analysis of The Auction Process in The Fiduciary Guarantee Execution System Habibie, Muhammad; Nugraha, Rais Rahmat; Rangkoly, Mavelda Regina; Maskanah, Ummi
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.v5i1.938

Abstract

The auction process in the fiduciary guarantee execution system is integral to resolving debt-debt disputes involving movable goods collateral. This research aims to analyze the legal aspects related to implementing auctions in the execution of fiduciary guarantees, which refers to the provisions of Law No. 42/1999 on Fiduciary Guarantees. The main focus of this research is to examine the auction procedure, the rights and obligations of the parties involved, and potential disputes that may arise during the process. In addition, this study evaluates the applicability of precautionary principles and the protection of debtor rights in executing auctions. The analysis results show that although the law has regulated the execution of fiduciary guarantees in detail, some challenges remain, such as unclear auction procedures and potential abuse of authority by creditors. Therefore, this study recommends stricter law enforcement and strengthening supervisory mechanisms in the auction process to protect debtors' rights and achieve justice.
Legal Protection of Creditors Against Auction Execution of Mortgage Rights Objects in Disputes Wiguna, Ervan; Musthofa, Hanna Noviana Noer; Maskanah, Ummi
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.v5i1.943

Abstract

The execution of mortgage collateral auctions often encounters legal obstacles when the object of collateral provided by the debtor is under dispute. Such conditions pose significant challenges to the legal protection of creditors, particularly in their efforts to secure debt repayment through auction mechanisms. Disputes over the collateral frequently result in delays or even render the auction process infeasible, weakening the creditors' position as holders of mortgage rights. This study analyzes the legal protection afforded to creditors against obstacles in auction execution caused by disputes over the collateral. Furthermore, the research examines the role of legal provisions stipulated in Law No. 4 of 1996 concerning Mortgage Rights in resolving such challenges. The findings emphasize the necessity of stricter law enforcement and the establishment of effective dispute resolution mechanisms to safeguard creditors' rights, even when the mortgage collateral is subject to legal disputes.
The Role of Guidance and Counseling Teachers in Developing Student Potential Dwiyono, Erwin; Eliasa, Eva Imania
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.v5i1.947

Abstract

This writing research aims to understand the Role of Guidance and Counseling Teachers in developing student potential. The method in this writing uses the library research method or literature study as the main approach. This method includes collecting and analyzing data from various relevant written sources, including books, journals, scientific articles, and other documents related to the role of teachers in developing student potential. By using this library research method, the researcher conducted a systematic review and identification of journals which in each process followed the steps that had been set. The data analysis techniques used were clarifying, concluding, and concluding. The results of this journal writing research are: 1) Student Potential Development Strategy and 2 Guidance and Counseling Teachers' Efforts to Improve Students' Academic Achievement.
Effect of Oven Drying Temperature on The Tanin Content of Bungur (Lagerstroemia speciosa Auct. non (L.) Pers) Leaves Upa, Nurul Fatmawati Pua; Kolobani, Matias Nataniel; Wardani, Nimas Prita R.K; Kale, Maria Laurenci Fanny Permata; Tunggal, Deif
Golden Ratio of Data in Summary Vol. 4 No. 1 (2024): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i1.1001

Abstract

A study was conducted on the effect of oven drying temperature on tannin content of bungur leaves (Lagerstroemia speciosa Auct. non (L.) Pers). Bungur leaves were picked, dry sorted, washed, wet sorted, and drained then oven dried at 30oC, 60(o)C, 90oC respectively. After drying, the samples were then measured for moisture content and then made into bungur leaf powder. Bungur leaf powder was then extracted by modified maceration using aquadem solvent. The extract obtained was tested qualitatively and quantitatively. Qualitative test results showed the presence of tannins. Quantitative tests using permanganometry, obtained tannin levels at drying temperatures of 30oC, 60oC, and 90oC were 7.27% ± 0.1429, 15.26% ± 1.0610, and 9.92% ± 0.7156, respectively. The highest tannin content was obtained at 60oC drying temperature.
Understanding How Companies Utilize Technological Innovation for Competitive Advantage: A Qualitative Inquiry Mandung, Fitriani; Sahari, S.; Amra, Wahida
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.v5i1.1069

Abstract

This qualitative study investigates the intricate relationship between technological innovation and competitive advantage within contemporary business environments. Employing a qualitative research design, the study conducts a comprehensive review and synthesis of existing literature to explore the underlying mechanisms and contextual factors shaping this relationship. Drawing upon key concepts from the resource-based view (RBV) and dynamic capabilities perspective, the research aims to uncover how firms leverage innovation to create valuable, rare, and difficult-to-imitate resources that confer sustained competitive advantage. The research design includes systematic data collection from scholarly literature encompassing peer-reviewed journal articles, books, conference proceedings, and reports, followed by rigorous data analysis techniques such as thematic analysis. Ethical considerations are paramount throughout the study to ensure the integrity of the research process. The findings highlight the critical role of fostering a culture of innovation, overcoming resistance to change, and navigating regulatory and ethical concerns in leveraging technological innovation for competitive advantage. Key insights include the importance of proactive leadership, organizational commitment, and investment in employee development for cultivating an innovative culture. Additionally, the study underscores the need for agile and adaptive innovation management practices to respond effectively to dynamic market conditions and emerging opportunities. Overall, this research contributes to a deeper understanding of how firms can harness technological innovation to enhance competitiveness and drive long-term growth in today's dynamic business landscape.
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.

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