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Research Horizon
Published by Lifescifi
ISSN : 28080696     EISSN : 28079531     DOI : https://doi.org/10.54518/
Core Subject : Economy, Humanities, Education, Art, Social,
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
The journal aims to make significant contributions to applied research and knowledge across the globe through the publication of original and high-quality research articles. It publishes original research articles, reviews, mini-reviews, case reports, letters to the editor, and commentaries, thereby providing a forum for reports and discussions on cutting-edge perspectives in social science, art, and humanities. It publishes works from a wide range of fields, including business, economics, education, history, law, criminology, linguistics, political science, public health, psychology, sociology, agriculture, and so on. Kindly learn more in the Author Guidelines on how to organize and prepare manuscripts.
Arjuna Subject : Umum - Umum
Articles 581 Documents
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The Effect of Transfer Pricing, Earning Management, CSR and Firm Size in Tax Avoidance Mukarramah, Makkatul; Nugroho, Lucky
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.477

Abstract

This study aims to analyze the effect of Transfer Pricing, Earning Management and Corporate Social Responsibility on Tax Avoidance with Firm Size as a Moderating Variable. This quantitative study uses secondary data obtained and can be accessed through the Indonesia Stock Exchange website. The sample for this study consisted of 62 manufacturing companies. This study uses purposive sampling to select the desired sample. The analysis method of this study uses linear regression analysis and moderated regression analysis as analysis tools in Eviews. The study reveals that Transfer Pricing, Earning Management, and Corporate Social Responsibility significantly influence Tax Avoidance in manufacturing firms during 2018–2022. Firm Size strengthens the impact of Transfer Pricing and Corporate Social Responsibility on Tax Avoidance, acting as a moderating factor. However, it does not moderate the relationship between Earning Management and Tax Avoidance. This indicates that Firm Size plays a selective role in amplifying the effects of certain factors on Tax Avoidance but is ineffective in influencing others. These findings highlight the complexity of tax avoidance mechanisms and the varied roles played by organizational characteristics like Firm Size.
Implementation of Green Politics Theory in Green Sister City Cooperation Damayanti, Rizka Dwi; Sagena, Uni W.
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.478

Abstract

The Sister City partnership between Surabaya and Kitakyushu, established in 1997, has become a vital driver of sustainable development with a strong emphasis on environmental conservation and economic inclusivity. Grounded in Green Political Theory, this collaboration translates sustainability principles into actionable initiatives addressing pressing environmental issues while fostering socio-economic growth. This qualitative study explores the impacts and outcomes of the Surabaya-Kitakyushu partnership through methods such as document analysis and stakeholder interviews. It evaluates strategies, initiatives, and partnerships developed under the Sister City framework, highlighting their effectiveness and challenges. Central to this collaboration are commitments to ecological responsibility, social equity, and inclusive economic development. Notable initiatives include the Takakura composting method and the "Green and Clean" program, which have significantly improved resource efficiency and environmental quality. These efforts underscore Surabaya’s emergence as a regional leader in sustainable development, as evidenced by hosting high-profile events and promoting global knowledge-sharing. Ultimately, the partnership showcases the transformative potential of cross-city collaboration in advancing environmental sustainability, community engagement, and equitable growth, reinforcing the importance of integrating ecological and social priorities into urban development strategies.
Law Enforcement against Perpetrators of Sexual Violence Crimes Committed by Children Bawono, Bambang Tri; Saktiawan, Muhammad Dias
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.479

Abstract

The large number of cases of sexual violence that occur in the world, especially in Indonesia, is certainly an irony that must be resolved together.  The reason is, the increasing number of sexual violence rimes hows that criminal law as a way to prevent and overcome crime is not running as it should. The type of research used in this study is sociological legal research whose data will later be analyzed using qualitative data analysis. Law enforcement efforts against perpetrators of crimes against children should be carried out more through the restorative justice or diversion method by prioritizing the child's future.  The implementation of diversion against children as perpetrators of crimes, it is ecessary to explain the requirements for implementing diversion in the form of a threat of less than seven years. This is because the imposition of criminal sanctions for criminal acts cannot be separated from the minimum and maximum threats, so that the implementation of diversion which can only be carried out under seven years results in legal uncertainty.
Legal Analysis of The Hijacking of The Maersk Alabama Ship by Somalian Robbers Jonathan M D, Kenneth; Anindya, Vania; Alfiadi Farisqi, M Reval; Ul Hosna, Asmak
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.481

Abstract

The hijacking of the Maersk Alabama by Somali pirates in April 2009 attracted much attention worldwide and even revealed serious problems related to maritime security and the economic and political impacts in the region. The cargo ship sailing in Somali waters was hijacked by a group of pirates who intended to demand ransom. This case became the world's spotlight when Captain Richard Phillips was kidnapped, causing a crisis situation to develop, involving the United States military in his rescue efforts. This study aims to analyze the law of the hijacking of the Maersk Alabama ship by Somali robbers. This study uses a qualitative normative legal method with a conceptual and legislative approach. In this case study, an analysis was conducted of the factors that caused the piracy, including the political instability of Somalia, weak law enforcement in international waters, and poverty. Then, this study considers the international response to the threat of piracy and steps that can be taken to improve security in maritime areas, such as by conducting military patrols and cooperation between maritime countries. This case shows that ship hijacking can not only have an impact on the shipping sector but also has a broader connection to international relations and global trade. Therefore, an analytical or exploratory approach is needed that involves diplomatic, security, and economic efforts to address the problems in this case and the surrounding area.
The Effect of Work Environment, Work-Life Balance, and Employee Engagement on Employee Loyalty Kurniawati, Ayu Febrina; Nuvriasari, Audita
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.482

Abstract

This study aims to analyze the influence of the work environment, work-life balance, and employee engagement on employee loyalty. The study uses a quantitative approach with IBM SPSS Statistics 29 for validity and reliability tests. It was conducted at PT. Kebun Teh Region W, with a population of 214 employees. The research sample consisted of 59 employees, selected using the purposive sampling method. The results of the study indicate that the work environment has a positive and significant effect on employee loyalty. This suggests that a conducive and supportive work environment can foster employee commitment. Similarly, work-life balance has a positive and significant effect on employee loyalty, meaning that employees who can balance their professional and personal responsibilities tend to be more loyal to the company. Furthermore, employee engagement also has a positive and significant effect on employee loyalty, indicating that employees who are involved and feel appreciated and connected to their work are more likely to be committed to the organization. The study highlights the importance of a positive work environment, balanced work-life integration, and strong employee engagement in increasing employee loyalty, which is crucial for the success of an organization.
Impact of Intellectual Capital, Firm Performance, Firm Size, and Intangible Assets on Firm Value: Evidence from LQ45 Companies Prasasti, Eka; Fadah, Isti; Paramu, Hadi
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.486

Abstract

This research explores the impact of Intellectual Capital (IC), Firm Performance, Firm Size, and Intangible Assets on Firm Value, while also assessing differences in IC's effect between firms with varying IC intensity. Additionally, it analyzes changes in Firm Value across the pandemic and post-pandemic periods. The study utilizes a sample of 45 firms included in the LQ45 Index, covering the period from February 1 to July 31, 2024. Data analysis employs multiple linear regression and the Difference-in-Differences (DiD) method using SPSS 26. The findings indicate that while IC, Firm Performance, Firm Size, and Intangible Assets collectively influence Firm Value, only Firm Performance, Firm Size, and Intangible Assets exhibit significant partial effects. Furthermore, no significant difference is found in IC's impact between firms with high and low IC intensity. The study also shows that the pandemic period does not significantly alter Firm Value determinants, suggesting firms have successfully adapted to changing economic conditions.
Analysis of the Suitability of Pasarind Marketing Strategy with Customer Perception Alza, Teuku Muhammad Fazhian; Linando, Jaya Addin
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.490

Abstract

This study aims to identify customer perceptions of Pasarind and non-customer perceptions of Pasarind. This study uses a descriptive qualitative research method. The sample of this study consisted of six respondents consisting of three Pasarind customers and three non-customers. This study uses primary data collected by contacting respondents via telephone calls or WhatsApp to conduct interviews. The results of this study indicate that Pasarind users perceive the application as a functional POS (Point of Sales) system, providing benefits, having user-friendly features so that it is easy to use, and offered at an economical price. Non-customer perceptions of Pasarind include, first, Pasarind is less popular so that trust is reduced; second, less than optimal promotion so that marketing strategies cannot be achieved optimally; and third, strong competitors with advantages that require Pasarind to improve its quality in order to remain competitive in the POS industry. This study can be used by Pasarind to improve and optimize its marketing strategy, which ultimately strengthens its position in a changing and competitive market.
Consumer Protection Legal Frameworks in Indonesia: The Challenges of E-Commerce and Data Privacy Supriyanto; Rahardjo, Tanti Malaka Sari; Sumiyati; Noerdjaja, Himawan; Pambudi, Gumilang Eka; Prabowo, M. Shidqon
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.491

Abstract

Consumer protection law in Indonesia, primarily governed by Law No. 8 of 1999, aims to safeguard consumer rights amidst the complexities of a growing economy. While this law has helped address power imbalances between consumers and businesses, it faces limitations in dealing with challenges arising from the digital economy, particularly in the realms of e-commerce and data privacy. The main objective of this study is to evaluate the effectiveness of Indonesia’s consumer protection framework in the context of these modern challenges. Using a juridical-normative approach, the research analyzes relevant legal provisions through qualitative techniques, focusing on the applicability of existing laws to digital transactions. The study reveals significant gaps, particularly in the protection of personal data, cybersecurity, and privacy in e-commerce. Although various regulations, such as the Electronic Information and Transactions Law and the Trade Law, provide some safeguards, they remain insufficient in fully addressing the risks posed by rapid technological advancements. The enforcement mechanisms are also weak, leaving consumers vulnerable to issues like fraud and data breaches. The study concludes that Indonesia’s consumer protection laws must be revised to address these new challenges, with a more comprehensive and centralized framework that aligns with international standards on data protection and digital transactions.
Legal Frameworks and Dispute Resolution Mechanisms in Indonesia's Fintech Sector: A Normative Analysis Febrian, Saputra I. Y.; Napitupulu, Diana RW
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.493

Abstract

This paper examines the effectiveness of legal frameworks and regulations in Indonesia’s fintech sector, focusing on consumer data protection, dispute resolution, and law enforcement. The study analyzes key regulations, including POJK No. 13/2018, SEOJK No. 14/SEOJK.07/2014, UU ITE No. 11/2008, and PBI No. 22/20/PBI/2020, to evaluate their role in safeguarding consumer data and managing digital transactions. Using a qualitative, descriptive analysis, the research highlights that these regulations establish strong foundations for data security, requiring fintech companies to implement robust security systems such as encryption and access control. However, the study also identifies gaps in enforcement, especially concerning the oversight of regulatory bodies like OJK and Bank Indonesia. Additionally, the research finds that while legal provisions are in place, there is a lack of accessible dispute resolution mechanisms for consumers, which could undermine trust in the fintech sector. The study concludes that improvements are needed in both the enforcement of these regulations and the accessibility of dispute resolution options. These findings emphasize the importance of ensuring effective legal frameworks and stronger regulatory oversight to foster a secure and trustworthy fintech environment.
The Role of the Principle of Balance in Agreements: Contract Validity and Annulment Under Indonesian Civil Law Santoso, Santie Marlina; Listiana, Siti Parwitri; Lorendra, Chrispian; Adhinugroho, Yohanes Winarto; Prasetyo, Yosephine Sri Lestari; Azami, Takwim
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.494

Abstract

The principle of balance in agreements is essential to ensuring fairness in the formation and enforcement of contracts under Indonesian Civil Law. This principle dictates that the rights and obligations of both parties must be proportional, preventing any party from dominating the other. Although not explicitly mentioned in Article 1320 of the Indonesian Civil Code, the principle of balance is crucial for ensuring contracts reflect the genuine interests of both parties and avoid unfair advantages. It also intersects with the concepts of consensualism and freedom of contract, which allow parties to negotiate terms within legal and moral boundaries. However, abuses such as "take it or leave it" clauses can create significant imbalances, leading to unfair contracts. The research highlights the importance of this principle in preventing undue influence and exploitation, and it suggests the need for its formal inclusion in Indonesian Civil Law, either through a Supreme Court Regulation as a short-term solution or through the revision of the Civil Code in the long term. The principle of balance serves as a foundation for promoting equitable and just contractual relationships in Indonesia.

Page 32 of 59 | Total Record : 581

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