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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 646 Documents
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A Multi-Criteria Decision Making for Automated Storage System Selection in the Warehousing Industry Using AHP-TOPSIS Purwanto, Cipto; Ats-Tsauri, M. Ibrahim; Syahliantina, Annisa; Azizah, Ghina Farhah; Pratiwi, Christa Dian
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.v6i1.1929

Abstract

The growing demand for customized products and shorter delivery times has intensified the pressure on logistics and warehouse operations to become more efficient, flexible, and responsive. In this context, selecting an appropriate automated storage and retrieval system (AS/RS) is a complex multi-criteria decision-making (MCDM) problem that requires a systematic, quantitative evaluation approach. This study proposes an integrated decision-making framework that combines the Analytic Hierarchy Process (AHP) and the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) to determine the most suitable automated storage technology for warehousing operations. Four key criteria were identified—Throughput, Accuracy, Ergonomics, and Space Utilization—and three alternatives were evaluated: Miniload, Vertical Carousel, and Vertical Lift. The AHP method was used to derive the relative importance of the criteria, producing consistent weights with a CR value of 8.28%. These weights were subsequently applied in the TOPSIS analysis to rank the alternatives based on their closeness to the ideal solution. The results indicate that Vertical Lift emerged as the optimal choice (CC = 0.6657), followed by Vertical Carousel (CC = 0.4657) and Miniload (CC = 0.3688). Sensitivity analysis, conducted through both One-at-a-Time (OAT) and scenario-based approaches, confirmed the robustness of the decision model under varying preference scenarios. This research contributes to the body of knowledge on warehouse automation decision-making by providing a transparent, quantitative, and adaptable framework that supports managers in enhancing operational performance and optimizing resource utilization.
Implications of Transfer Pricing on Taxpayer Compliance and Corporate Tax Avoidance Siagian, Rafiriko; Pardede, Tiolina Evi Nausta
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2023

Abstract

Transfer pricing is a strategic issue in corporate taxation, especially for entities that have special relationships and decentralized business structures. On the one hand, transfer pricing serves as a managerial mechanism for cost control, performance evaluation, and internal decision-making. However, on the other hand, transfer pricing has the potential to be used as an aggressive tax planning instrument that has an impact on taxpayer compliance and increasing tax avoidance practices. This study aims to analyze the implications of transfer pricing on taxpayer compliance and corporate tax avoidance through a literature review approach. Data sources were obtained from national and international journals for the 2020–2024 period that are relevant to the topics of transfer pricing, tax compliance, and tax avoidance. The analysis method is carried out through a descriptive-qualitative synthesis of previous research findings. The results of the study show that the implementation of transfer pricing oriented to the principles of fairness and business practice tends to increase the formal and material compliance of taxpayers through transparency and accountability of tax reporting. In contrast, aggressive transfer pricing practices contribute to increased corporate tax avoidance, especially through the mechanism of profit transfer between entities within a single business group. This research provides a conceptual contribution by affirming the dual role of transfer pricing as a management control instrument and tax planning tool, as well as providing implications for tax authorities and corporate management in designing transfer pricing policies that are balanced between efficiency and compliance.
Factors Influencing the Interest of MSME Actors in the Implementation of Mobile-Based Accounting Applications in Bengkalis Regency Susanti, Annisa Rezki; Nasrizal, N.; Indrawati, Novita
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2051

Abstract

The increase in the number of Micro, Small, and Medium Enterprises (MSMEs) is driven by personal economic pressures such as layoffs, government support through programs such as KUR and PEN as well as easy access to technology, and changes in market needs that utilize digitalization and the quality of local products. The MSME sector is also a major pillar of the economy because it absorbs a large workforce and contributes significantly to GDP. The interest of MSME actors in using mobile-based accounting applications can be explained by the UTAUT theory. The sample in this study was 83 MSMEs in Bengkalis Regency, which are categorized as small and medium enterprises. The data collection technique was carried out through the distribution of closed questionnaires designed based on indicators. Data analysis used Structural Equation Modeling (SEM) to test direct and indirect relationships between variables. The results showed that performance expectations significantly influenced the interest of MSME actors. Effort expectations significantly influenced the interest of MSME actors. Social factors significantly influenced the interest of MSME actors. Facilitating conditions did not significantly influence the interest of MSME actors. Technology anxiety significantly influenced the interest of MSME actors. Risk perception does not have a significant effect on the interest of MSME actors.
Digital Transformation and Technology Management: A Qualitative Analysis of Organizational Capabilities Strengthening Wibowo, Mufi Agung; Aziz, Abdul; Fauzi, Irsal; Siswati, Ari
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2066

Abstract

This study aims to analyze the role of technology management in improving organizational performance by strengthening innovation and organizational capabilities. Rapid technological developments require organizations to not only adopt technology but also manage it strategically to create value and competitive advantage. The research approach used was qualitative with an exploratory design. Data were obtained through in-depth interviews, observations, and documentation studies of informants directly involved in organizational technology management. Data analysis was conducted using thematic coding techniques to identify key patterns and themes. The results show that planned technology management aligned with organizational strategy plays a crucial role in driving innovation, strengthening organizational capabilities, and improving performance sustainably. Effectively managed digital transformation supports operational efficiency and quality decision-making. This study provides theoretical contributions to the development of technology management studies and practical implications for organizational leaders in formulating adaptive technology management strategies in the era of digital transformation.
Honda Motorcycle Marketing Strategy: Case Study From CV. Anugerah Kencana Motor Palembang, Indonesia Usman, Saleh; Trinawati, T.
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.1741

Abstract

Marketing is a vital element in maintaining business continuity, especially amidst increasingly fierce competition in the automotive industry. This study aims to analyze the marketing strategy of Honda motorcycles at CV Anugerah Kencana Motor Palembang. The method used is descriptive with a qualitative approach. Data were collected through observation, documentation, and interviews, then analyzed using the marketing mix framework (4P): product, price, place, and promotion. The results show that the company offers various Honda products, such as PCX, Beat, Vario, Scoopy, Genio, and Revo X, with competitive prices and discounts to attract consumers. The business location is considered strategic, although distribution is hampered by limited delivery personnel. Promotion is carried out through personal selling, brochure distribution, and exhibition participation. The company's strategies include market development strategies, product development strategies, defensive strategies, and market penetration strategies. Overall, these strategies help the company increase competitiveness and maintain its business continuity, although further development in distribution and promotional innovation is still needed.
Strengthening Character Education through Role Models Educators Sariani, Novita; Nugraha, Yoga Prasetya Adi
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.1765

Abstract

Education character is focus main in education in Indonesia. The role of educator as role model can in a way effective strengthen education character students. Lack of role model from part educators, good in speech, attitude, and action everyday, making student No own role model real For imitated . Its implementation No only through delivery material lessons, but Also through customs, culture school, and role model educators. Articles This aim For research role educator in strengthen education character through role model. Method studies literature covering focus, keywords, collection sources, selection, classification, analysis, synthesis, and discussion. Results review literature show that educator own position strategic as capable role models form attitudes, behavior, and morals of students. Education character is runway important For form personality student so that they own moral values, ethics, and attitude positive in life. Role model educator play role strategic in the process of strengthening education characters in the environment school. Through attitude, speech, behavior, and action, educator become role model imitated real and internalized by student.
The Influence of Digital Advertising, Online Reviews, and Influencer Endorsements on Generation Z’s Purchasing Decisions for Skintific Products on TikTok Novalia, Feni; Isnawati, Setya Indah
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.1902

Abstract

This study aims to determine and analyze the influence of digital advertising features, online reviews, and influencer endorsements on purchasing decisions for Skintific products among Generation Z TikTok users in Bandungan District. The population in this study was Generation Z who lived in Bandungan District who had purchased Skintific products, with a sampling technique using the purposive sampling method . Data were collected through distributing questionnaires via Google Form and analyzed using multiple linear regression analysis methods, normality tests, multicollinearity tests, heteroscedasticity tests, f tests, and t tests . The analysis tool in this study used SPSS Windows ver.27. The results of the study indicate that digital advertising variables have a positive and significant effect on purchasing decisions. Online reviews were also found to have a positive and significant effect on purchasing decisions. However, influencer endorsement variables did not show a positive and significant effect on Generation Z purchasing decisions for Skintific products in Bandungan District. These findings indicate that Generation Z consumers in Bandungan District trust direct advertising content and user testimonials more than promotions from public figures.
Between Benefits and Legal Certainty: A Legal Analysis of the Raising of the One Piece Flag in Indonesia as a Form of Freedom of Expression Muttaqin, Ilyas; Nurzaman, R. Adi
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2006

Abstract

The raising of the Jolly Roger flag from the anime series One Piece in mid-2025 gave rise to significant normative tensions between the constitutional guarantee of freedom of expression and national security interests in Indonesia. This study examines the aspects of legal certainty and utility in this phenomenon using normative juridical methods with a conceptual and legislative approach. The analytical framework is based on Gustav Radbruch's theory of legal objectives and Lawrence Friedmann's theory of legal systems. The results of the study reveal a fundamental disparity in interpretation: the state applies a rigid security approach by qualifying the flag raising as an act of treason and provocation, while society interprets it as a legitimate symbolic social critique within the corridor of human rights. The criminalization of this expression is considered to have an inadequate legal basis, considering the absence of mens rea, the failure to fulfill the element of aanslag, and the inconsistency of the applied norms with the principle of lex certa. From a socio-legal perspective, law enforcement officers experience a cultural stuttering in distinguishing fictional symbols from real separatist threats. This study recommends a restorative justice approach as an alternative to criminalization, to prevent the chilling effect that undermines democratic space. The research's originality lies in its analysis of popular culture as a medium for social criticism within the Indonesian criminal law framework, an approach previously unexplored in domestic literature.
Observation of the Auto Tracking Process of 5 KWP PLTS at HKBP Nommensen University Pangaribuan, Timbang; Sihombing, Fiktor; Sitinjak, Reinhard
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2072

Abstract

HKBP Nommensen University in 2022 received a Kedaireka Matching Fund-2022 Grant, and the research was carried out to build 3 PLTS units at UHN Medan, namely 10 KWP, 5 KWP and 2 KWP, with the title Prototype Autotracking PLTS UHN Medan. The research with the grant has been successfully implemented and has served UHN's electricity night lighting. The follow-up to the research is to provide opportunities for Lecturers and Students to conduct independent campus research internships for students of the Electrical Engineering Study Program and other study programs that require it. This research has joined student research conducted by special research by research lecturers with a lecturer and a student, with the title Observation of the Autotracking Process of 5 KWP PLTS at UHN Medan. This research was carried out together with the lecturer and the student. The autotracking observation aims to see several things including, can the autotracking movement reach a vertical position to sunlight? Next, the effect of autotracking on increasing the efficiency of the 5 KWP PLTS will be observed. The output of this research is planned to be in the form of a journal. From the observations, research data will be obtained for further analysis.
Green Innovation Strategy and Supply Chain Resilience: The Roles of Green Logistics Management Practices and Supply Chain Complexity Putri, Dewi Sabrina Eka; Widowati, Dorina; Santosa, Wahyuningsih; Darasih, Ratna
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2078

Abstract

This study aims to examine the effect of Green Innovation Strategy on Supply Chain Resilience by considering the mediating role of Green Logistics Management Practices and the moderating role of Structural and Dynamic Supply Chain Complexity in manufacturing firms. The research was conducted in a tire yarn manufacturing company located in Citeureup, Bogor Regency, Indonesia, involving 203 employees across various operational levels. Data were collected using a structured questionnaire distributed through purposive sampling and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that: (1) Green Innovation Strategy positively influence Green Logistics Management Practices, (2) Green Innovation Strategy positively influence Supply Chain Resilience, (3) Green Logistics Management Practices positively influence Supply Chain Resilience, (4) Green Logistics Management Practices mediate the relationship between Green Innovation Strategy and Supply Chain Resilience, (5) Structural Supply Chain Complexity moderates the relationship between Green Innovation Strategy and Green Logistics Management Practices, and (6) Dynamic Supply Chain Complexity moderates the relationship between Green Logistics Management Practices and Supply Chain Resilience. This study contributes to the green supply chain management literature by providing an integrated framework that links green innovation, logistics practices, and supply chain complexity in explaining supply chain resilience. Practically, the findings offer insights for manufacturing managers in designing integrated green strategies to enhance supply chain resilience in complex and dynamic environments.

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