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INDONESIA
Eduvest - Journal of Universal Studies
Published by Green Publisher Indonesia
ISSN : 27753735     EISSN : 27753727     DOI : 10.36418
Core Subject : Health, Science, Social, Engineering,
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences
Eduvest - Journal of Universal Studies is a double blind peer-reviewed academic journal and open access to multidiciplinary fields. The journal is published monthly by Green Publisher Indonesia. Eduvest - Journal of Universal Studies provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. This journal publishes research articles multidisciplinary sciences, which includes: Humanities and social sciences, contemporary political science, Educational sciences, religious sciences and philosophy, economics, Engineering sciences, Health sciences, medical sciences, design arts sciences and media. Published articles are from critical and comprehensive research, studies or scientific studies on important and current issues or reviews of scientific books.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,617 Documents
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Analysis of Inventory Control in the Downstream Fuel Supply Chain : An Indonesian Prespective Raymutia, Pandu; Soemardi, Tresna Priyana
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38814

Abstract

This research focuses on determining the level of inventory in a downstream supply chain for fuel products in Indonesian oil and gas company prespective. The variability in supply and demand is a problem in maintaining the stability of services to the consumers. High inventory costs that are completely borne by the company are also a problem that needs to be controlled. Therefore, determining inventory levels is very important to mitigate the variability of supply and demand that occurs with optimum inventory costs. This research designs a probabilistic model by considering variability in supply and demand to determine safety stock so that the correct level of Fuel Product inventory at each Storage Point can be determined. This research method is quantitative research based on empirical data. It is hoped that the research results will be able to obtain inventory control which can be taken into consideration by oil and gas company in managing the downstream supply chain of fuel products.
Case Study of a State-Owned Company: How does Centralized Procurement affect Operational Risk? Jayanti, Mahardika Dwi
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38815

Abstract

This study aims to understand that the restructuring of the BUMN has a significant impact on the operational activities of the NUMN, along with its risks. The researchers used data saving from the procurement centralization process as an indication of the company's operational activities before and after restructuring. While variabel current risk exposure to indicate the conditions of the company's operational risk. Procurement centralization mechanisms tend to change before and after restructuring. So it gives the contractor his own sentiment about the operational risks and obstacles in the process. The data used refers to the company's monitoring report. Modeling between saving and current risk exposure uses double regression analysis. The results also indicate that changes in procurement centralization mechanisms have a significant impact on the company's operational risk. So in order to meet risk mitigation, the company should specifically regulate the mechanism of centralization of procurement between business groups.
Planning of Interpretation Programs as an Effort to Support Ecotourism Activities at the Wonocolo Teksas Geosite, Bojonegoro Regency Setiawan, Puguh Andhi; Baiquni, Baiquni; Sunarta, I Nyoman; Suheryadi, Heru
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38816

Abstract

Geosite Wonocolo Texas is an icon of the Bojonegoro National Geopark, the shallowest traditional oil mine in the world. The purpose of this study was to determine the elements of tourist attractions, determine the characteristics, perceptions, and readiness of the community, determine the characteristics, perceptions, and readiness of managers, determine the characteristics, perceptions, motivations, and preferences of visitors, and determine the interpretation program. This study uses a Mixed Method. In this study, the data analysis used is descriptive qualitative and descriptive quantitative. Data analysis with a qualitative descriptive method is a way of describing data not in the form of numbers but based on comprehensive information obtained in the field and describing the data. This analysis is used to describe the general conditions of the place where the research activities are carried out and the elements of tourist attractions consisting of tourist attractions, accessibility, and amenities. The results of the identification and analysis of the community, managers, and visitors are used as a reference in the interpretation program planning process. The design of the interpretation program planning is in the form of an activity program, interpretation flow, interpretation facilities and infrastructure, and interpretation narratives
The Effect Of Audit Committee, Firm Value, Sales Growth And Firm Size On Tax Avoidance With Corporate Transparency As A Moderating Variable Lase, Berkat Firman
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38817

Abstract

This study is a development of research entitled The Effect of Company Size, Company Value, Sales Growht on Tax Avoidance with Corporate Transparency as a Moderating Variable. It tests the food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2021. Whereas in this study I will test the manufacturing sub-sector using the 2019 - 2022 financial report period. This study uses descriptive statistical analysis to describe data from 2012-2022, the objectives of this study are: To determine empirically the effect of the Audit Committee on tax avoidance, to determine empirically the effect of Company Value on tax avoidance, to determine empirically the effect of Sales Growth on tax avoidance, to determine empirically the effect of Firm Size on tax avoidance, to test the moderating effect of Corporate Transparency in the effect of the Audit Committee on tax avoidance, to test the moderating effect of Corporate Transparency in the effect of Company Value on tax avoidance, to test the moderating effect of Corporate Transparency in the effect of Sales Growth on tax avoidance, to test the moderating effect of Corporate Transparency in the effect of Firm Size on tax avoidance.
Political Labeling on Social Media: a Netnographic Study of “SDM Rendah” in Indonesia’s 2024 Presidential Election on X (Twitter) Putri Paath, Ruth Novarefie; Suprapto, Azzahra Qubais; Hayunaji, Hayunaji; Irfandianto, Muhammad Edi
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38818

Abstract

The 2024 presidential election campaign in Indonesia has produced various unique phenomena, including the emergence of the "Low Human Resources'' (SDM Rendah) label directed at the supporters of candidate pair 02 by the supporters of candidate pairs 01 and 03. The existence of this label has become a spotlight because it reflects the dynamics of politics and social interaction within the community. In conducting the netnographic research strategy in this study, the primary focus is on gaining a deep understanding of the underlying reasons for this labeling, as well as how it affects public perception and the overall political dynamics. The social media platform X was selected as the research subject due to its crucial role in facilitating communicative interaction, including the labeling process. It is expected that the results of this research can provide deeper insights into the phenomenon of labeling in the political realm on the X social media platform, as well as provide a better understanding for politicians and the public regarding the importance of using social media platforms wisely in the political context. This research also has significant academic implications in the field of communication science, particularly in the theory of Computer-Mediated Communication (CMC), which can contribute to a deeper understanding of the role of social media in contemporary politics. The practical implications cannot be overlooked either, especially in the efforts to raise awareness of the power and impact of social media platforms in the political context during the 2024 presidential campaign in Indonesia.
Embodiment of Economic Democracy Aspects in National Banking Law Novira, Elyana; Media, Yofiza
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38819

Abstract

This research discusses the embodiment of aspects of economic democracy in Indonesian national banking law. Economic democracy is defined as a system in which the distribution of wealth and economic opportunity is done fairly and equitably. This research evaluates the extent to which the principles of economic democracy, such as fair access to banking services, financial inclusion, and consumer protection, are implemented in national banking regulations and policies. The method used in this research is qualitative analysis with a normative juridical approach, which involves the study of legal documents and related regulations. The results show that although there are some efforts to integrate the principles of economic democracy in national banking law, there are still gaps in its practical implementation. Recommendations are given to strengthen regulations and policies to be more aligned with the objectives of economic democracy, so that economic benefits can be felt by all levels of society.
Should Investors Choose ESG? Empirical Evidence of The Shiller P/E Ratio Alfredo, Harold Kevin; Anita, Anita; Pratama, Muhammad Irfan
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38820

Abstract

This study investigates the CAPE Ratio values of stock issuers in the LQ-45 Index compared to those in the ESG Leaders Index, employing a quantitative approach to assess whether the ESG Leaders Index yields higher returns. The findings reveal that most issuers in both indices are undervalued relative to the LQ-45 Index, indicating potential for future returns. However, the LQ-45 Index has a greater number of overvalued issuers than the ESG Leaders Index. Notably, the study acknowledges limitations, including a lack of exploration into the relationship between the CAPE Ratio and non-financial factors such as ESG scores, and a narrow focus on Indonesian indices without comparative analysis with foreign indices. Future research is recommended to explore these relationships, apply the CAPE Ratio across specific sectors, and compare Indonesia's ESG Index with those in Southeast Asia, thereby enriching understanding of valuation dynamics in relation to ESG factors.
The Impact Of Audit Fee, Size Of Public Accounting Firm, Company Size, And Leverage On The Communication Of Key Audit Matters (Implementation Of The First Year Of KAMs Adoption In Independent Auditors' Reports In Indonesia) Sania, Widya; Ali, Syahril
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38822

Abstract

Auditing standard 701 "Communicating Key Audit Matters (KAMs) in the Independent Auditor's Report" will be implemented in Indonesia in 2022. The communication of KAMs aims to increase the transparency of financial statements for users. This study examines the effect of audit fees, Size of public accounting firm, company size and leverage on the communication of Key Audit Matters (KAMs). The research population is companies that are listed on the Indonesia Stock Exchange and report audited financial statements for the fiscal year 2022. The sample was selected using purposive sampling method. The research data was processed using the Multiple Linear Regression method using IBM SPSS Statistics software ver. 25. This study proves that audit fees (sig 0.000 < 0.05) and Size of public accounting firm (sig 0.000 < 0.05) have a positive and significant effect on communicating KAMs. While company size (0.188 > 0.05) leverage (0.378 > 0.05) has no significant effect on communicating KAMs. Based on the results of the study, it is hoped that companies can consider an adequate audit fee budget and choose a Public accounting firm whose competence is in accordance with the conditions of the company to be able to increase the communication of KAMs. Thus, companies can increase investor and other stakeholder confidence through the communication of KAMs as an effort to demonstrate commitment to transparency and good corporate governanc
Determinants of Crypto Investment Decisions: Rational Behavior or Irrational Behavior? Sri Artini, Ni Made; Darma, Gede Sri
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38823

Abstract

Cryptocurrency investment is a high-risk investment instrument. Currently, the phenome-non is that while cryptocurrency investment is considered high-risk, but the transaction values are increasing. This study examines the determinants of crypto investment decisions: whether they are driven by rational or irrational behavior, and it tests the moderat-ing role of social influence on these determinants. This research uses a quantitative meth-od and primary data from respondents who are crypto investors residing in Indonesia. The sample consists of 124 respondents, including 95 male and 29 female respondents. Statistical analysis includes Outer Model analysis, Inner Model analysis, and direct effects, as well as Moderated Regression Analysis conducted using SmartPLS4 software. The results indicate that crypto platforms and financial literacy have significantly impact on invest-ment decisions, while herding behavior and FoMO (Fear of Missing Out) do not have a significant impact on investment decisions. Social influence is able to moderate the effect of crypto platforms on investment decisions, but it does not moderate the effects of finan-cial literacy, herding behavior, and FoMO on investment decisions. This study employs a research model that combines technological factors and psychological factors with exter-nal factors as moderating variables in crypto investment, making it important to contribute to the literature. This research implies an increase in awareness and understanding among investors regarding their investment decisions, enabling more rational choices, especially considering that crypto is a high-risk investment. Recommendations for future research include developing subsequent research models that can represent the determi-nants of crypto investment decisions using other variables.
Early Childhood Education And Village Corruption: An Evidence From Indonesia Nurjannah, Anggun
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38824

Abstract

This study explores the relationship between early childhood education (ECE) exposure and corruptive behavior among village leaders in Indonesia, particularly in light of the decentralization efforts that began in 2014 with the Village Fund Initiative. The objective is to determine whether village leaders who were exposed to ECE in their early years are less prone to engage in corrupt practices when managing public funds. The research utilizes a staggered difference-in-difference approach, comparing corruption cases between leaders exposed to ECE and those who were not. The study collected data from the Indonesian village census (PODES) between 1993 and 2018, focusing on Java Island. The corruption cases were sourced from the Indonesian Supreme Court, specifically analyzing the behavior of village heads elected post-2014. The methodology allowed for a quasi-experimental design by leveraging the timing of village elections as a key variable. The results ECE exposure did not universally reduce corruption across the sample. In fact, corruption surged among early-treated groups who experienced the program in the 1990s, suggesting that ECE alone is not a strong deterrent to corruption. However, for later-treated groups, ECE exposure did lead to a reduction in corrupt behavior, pointing to an adaptation effect as village leaders observed peers being prosecuted for corruption. In conclusion, while early childhood education plays a role in shaping governance outcomes, its impact on reducing corruption is nuanced. The findings suggest that integrating anti-corruption education into the ECE curriculum could strengthen governance at the village level, particularly when combined with robust law enforcement mechanisms

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