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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 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.
Influence of Earnings per Share and Price to Earnings Ratio on Stock Price: A Study on PT. Astra International Tbk in 2020–2024 Period Vidada, Irwin Ananta; Saridawati, Saridawati; Aliudin, Raden Muhammad Tedy; Suprianto, Agung; Sabariah, Etika
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.v6i1.1720

Abstract

This study examines the impact of earnings per share (EPS) and price-to-earnings ratio (P/E ratio) on the stock price of PT Astra International Tbk during the 2020–2024 period. Addressing the research gap in post-pandemic valuation studies within Indonesia's automotive sector, this research employs a quantitative approach using quarterly secondary data obtained from official financial reports and stock market records. Classical assumption tests confirm that the regression model satisfies the criteria for normality, multicollinearity, heteroskedasticity, and autocorrelation, ensuring the robustness of the analysis. The results demonstrate that both EPS and PER have a positive and significant impact on stock prices, indicating that profitability and valuation measures are critical determinants of market value. These findings underscore the importance of fundamental analysis in informing investment decisions and provide empirical evidence for investors and financial analysts seeking to assess corporate performance in emerging markets.
The Principles of Business Continuity and Public Interest in the Resolution of Sharia Bankruptcy Disputes Marsetiaji, M.; Arif Khan, M. Dawud; Hidayat
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.v6i1.1766

Abstract

The background of this study lies in the absence of specific regulations regarding bankruptcy and the suspension of debt payment obligations (PKPU) based on Sharia principles. In practice, the principles of business continuity and public interest (maṣlaḥah) are often neglected in resolving Sharia bankruptcy disputes, leading judges to focus primarily on formal juridical aspects. This research aims to analyze the implementation of these two principles in PKPU cases involving Sharia contracts, which the Commercial Court and the Supreme Court handle. The study employs a qualitative method with a normative legal approach through document studies and interviews. The results indicate that the principle of business continuity has not been optimally applied, while the principle of public interest is often overlooked in legal considerations. These findings underscore the need to reformulate Sharia bankruptcy law to incorporate maqāṣid al-syarī‘ah values better, thereby providing judges with a stronger foundation for balancing the interests of debtors, creditors, and society fairly and equitably.
Dishwashing Soap-Making Training as an Effort to Increase Family Income in Sei Kepayang Barat Village Sitorus, Zunaida; Efendi, Elfin; Syahrani, Nadia; Bintan, Sri; Faridz, M.Rizky Al
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.v6i1.1775

Abstract

Liquid dishwashing soap is a household necessity with promising business potential due to its high consumption rate. This community service activity aimed to provide training on liquid dishwashing soap production and marketing strategies for the residents of West Sei Kepayang Village, Sei Kepayang District. The program was carried out through outreach, demonstrations, and mentoring. The results showed that participants were able to produce high-quality liquid soap with effective cleaning power, stable foam, a pleasant fragrance, and a long shelf life. In addition, the participants acquired practical skills in simple packaging and marketing, including direct sales and social media promotion. This activity not only enhanced their technical skills but also fostered an entrepreneurial mindset within the community. Therefore, the training is expected to serve as a sustainable home-based business opportunity and contribute to increasing family income.
Analysis of Worker Compliance Level in the Use of Personal Protective Equipment (PPE) in The Work Area Pahlevi, Fiqo; Anggara, Arie; Imron , I.
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.v6i1.1809

Abstract

This study aims to analyze the level of worker compliance in the use of PPE at PT Ombilin Fusi Nusantara and examine the relationship between age, education level, length of service, knowledge, and attitude towards such compliance. This study uses a descriptive quantitative approach with a cross-sectional method. Data were collected through questionnaires and direct observation of 100 field worker respondents. Data analysis was carried out univariately and bivariately using the Chi-Square test. The results showed that 57% of workers were compliant in using PPE, while 43% were still not compliant. There was a significant relationship between the variables of age, education level, length of service, knowledge, and attitude with the level of compliance in the use of PPE (p < 0.05). Attitude and knowledge factors were the dominant aspects that influenced compliance. This study concludes that although most workers have complied with the use of PPE, increased education and supervision are still needed to achieve optimal compliance. It is hoped that the results of this study can be a reference in efforts to improve the implementation of OHS in companies.

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