Eduvest - Journal of Universal Studies

Corporate Tax Aggressiveness and Managerial Capabilities: Insights From Indonesian Firms

Yudith Janurita Putu Kurniawati — 2024-11-13

This study aims to investigate the effect of management ability, business strategy, and profitability on corporate tax aggressiveness. This study uses mediation analysis with the Smart PLS approach on a sample of basic materials sector companies listed on the IDX from 2020 to 2022. The results show that more capable management tends to adopt a conservative approach in tax management practices. In addition, business strategies such as prospector and defender have a significant impact on tax aggressiveness. More profitable companies tend to implement more aggressive tax strategies. Companies need to improve managerial capabilities to manage taxes more effectively, as well as formulate appropriate business strategies to mitigate tax risks in the future. With a better understanding of tax risks, companies can minimize potential tax disputes and protect their reputation and long-term performance. This study extends the research time scope to 2022 and uses corporate governance mechanisms as moderating variables, both internal and external, which have not been widely studied in previous studies.

Comparison of The Effectiveness of Grape Seed (Vitis Vinifera) With Aloe Vera (Aloe Vera) in The Repair of Burns in Wistar Rats Based on Wound Diameter

Yashinta Maria Veronica — 2024-11-15

Burns are tissue damage or loss caused by contact with heat sources such as fire, hot water, chemicals, electricity and radiation. The grape plant has an activity of pharmacological effects, which are mainly present in its seeds and fruits. Grape seed extract containing proanthocyanidin can help wound healing by promoting neovascularization, extracellular matrix remodeling, fibrolastic cell migration and differentiation. Aloe vera leaves can be used to treat skin lesions, such as burns, irradiation damage and ischemic ulcers. In addition to being a hydrating and skin- protecting agent, this gel also has healing, analgesic, and anti-inflammatory activities because aloe vera contains vitamins C and E, essential amino acids, and polysaccharides that stimulate tissue growth and cell regeneration. The objective is to determine the effectivity of burn wound repair using grape seed extract and aloe vera. This research used 24 white rats weighing 150 to 200g that divided into 4 groups, positive control group, negative control group, 10% grape seed extract treatment group, and 10% aloe vera extract treatment group. This study used an experimental method with True Experimental design with Randomized Post-test only Control Group Design, by giving 10% concentration of grape seed extract and aloe vera extract with 10% concentration to rats that has been burnt.

Antidiabetic Activity Of Barley Porridge On Postprandial Blood Glucose And Histopathology Of Alloxan-Induced Diabetics Rats

Celin — 2024-11-14

Diabetes mellitus (DM) is a critical global health issue, characterized by high morbidity and mortality rates associated with various complications. In Indonesia, the incidence is projected to reach 28.6 million by 2045, positioning the country among the highest globally. The aim of this study is to evaluate the effects of barley as a food ingredient on blood sugar levels and pancreatic histopathology. The study involved dividing the mice into six groups, with six mice in each group. These groups were: normal control (K), negative control (KN) induced with alloxan 125 mg/kg BW intraperitoneally, positive control (KP) with oral metformin 9 mg/200 g BW, normal barley rats (P1), DM barley rats (P2), and DM rats with mixed food (P3). Phytochemical screening was also conducted on barley porridge to identify the presence of flavonoids, glycosides, alkaloids, and saponins. The KP and P2 groups were more effective in reducing blood sugar levels than the KN and P3 groups. In the Kruskal-Wallis test, there was no significant difference between groups P2 and KP on postprandial blood sugar levels, indicating that barley produced an effect similar to metformin (p-value = 0.0395). Pancreatic histopathology observations showed that groups P2, P3, and KP had the same damage score of 2. Barley demonstrated a comparable antidiabetic effect to metformin, as evidenced by similar results in blood sugar reduction and pancreatic histopathology scores in the P2 and KP groups

Enterprise Architecture As An Enabler Of Digital Transformation In The Government Sector: Success Factors And Maturity Evaluation Methodology

Erni Juraida — 2024-11-14

Enterprise Architecture (EA) plays an important role as an enabler of digital transformation with strategic objectives, especially in digital government initiatives. Despite its potential, EA implementation in the public sector faces challenges such as complex organizational structures, diverse stakeholder interests, and regulatory constraints. This study aims to systematically review the literature to identify critical success factors that influence the success of EA implementation in government and propose a comprehensive maturity evaluation methodology. Using a systematic literature review of 48 studies published between 2018 and 2024, this research identifies key factors such as strategic alignment, governance, human resource capabilities, and stakeholder engagement as critical to achieving effective EA implementation. It also introduces an EA maturity evaluation model designed for the public sector to assess and improve EA practices. The citizen-centric aspect is the novelty of this research where the factors in this aspect characterize the implementation of EA in the digital government sector. The findings provide insights and academic contributions in expanding the study of EA in the public sector as well as providing practical guidance for government agencies to improve their EA maturity so that accelerated digital transformation can be achieved

Flexible Approach In English Language Learning Curriculum Design: Optimizing Teaching In Merdeka Curriculum

Syifa Fauziah Irsyad — 2024-11-14

The Merdeka Curriculum implemented in Indonesia aims to create an education system that is more adaptive and responsive to local and global needs. In English language teaching, curriculum flexibility allows teachers to adjust learning materials to students' local contexts, thus encouraging student engagement in the learning process. This study aims to explore the application of flexibility in English curriculum design under the Merdeka Curriculum in five junior high schools in Solok City, West Sumatra. A qualitative approach with a case study method was used, with data collected through in-depth interviews, classroom observations, and student interviews. The results showed that flexibility in the preparation of teaching materials and teaching methods allowed teachers to adjust teaching to local needs. However, teachers faced challenges in balancing local materials with national competency standards and limited resources. This flexibility increased student engagement, although some students struggled without adequate guidance. In conclusion, support in the form of guidance, training, and additional resources are needed to optimize the implementation of curriculum flexibility

The Effect Combining Snakehead Fish Extract, Meniran, and Temulawak on Glycemic Status and Pancreatic Histopathology in High-Fat Diet Diabetic Rats

Wa Amalia Zahiah — 2024-11-19

Diabetes mellitus is a metabolic disorder characterized by hyperglycemia, frequently associated with obesity, dyslipidemia, hypertension, and cardiovascular complications, particularly in type 2 diabetes mellitus (DM). In Indonesia, traditional medicine is often favored for its safety and cost-effectiveness compared to synthetic drugs. This study involved 25 male Wistar rats, which were divided into five groups: a control group, an alloxan and high-fat diet group, a pioglitazone group, a plant extract group, and a combination group. Obesity was induced over 27 days through a high-fat diet, followed by the administration of alloxan to elevate blood glucose levels. Glucose measurements were taken at specified intervals, with HbA1c assessed on day 26, and pancreatic histopathology was analyzed post-study. The Kruskal-Wallis test revealed significant differences in weight gain (p = 0.016) and blood glucose levels (p = 0.003) among the groups. Although no significant difference was observed in blood glucose reduction (p = 0.05), the combination group exhibited the most substantial decrease. One-way ANOVA results demonstrated that the combination of the extract and pioglitazone significantly reduced HbA1c levels (p < 0.001), with the second group showing the highest levels and the fourth group displaying the most pronounced reduction. Histopathological analysis indicated damage to the islets of Langerhans in both the pioglitazone and extract groups. The combination of snakehead fish extract, meniran, temulawak, and pioglitazone effectively lowers blood glucose and HbA1c levels; however, it does not appear to ameliorate islet damage, likely due to oxidative stress resulting from the treatments

Designing Picture Books on Endemic Animals Based on SDGs Values To Foster Global Citizenship Character

Akhmad Fauzi — 2024-11-20

This study aims to design picture books on endemic animals based on Sustainable Development Goals (SDG) values to foster global citizenship character among junior high school students. Conducted at SMP Negeri 2 Pangenan and Bandung Independent School, the research involved 120 seventh-grade students in the Civics Education subject. Using the Research and Development (R&D) methodology, the study followed a systematic process of designing, developing, and validating the educational materials to ensure alignment with SDG values, particularly those promoting environmental sustainability and global responsibility. The findings indicate that the picture books not only engaged students effectively but also facilitated a deeper understanding of global citizenship through relatable local contexts. Students demonstrated an increased awareness of biodiversity and the importance of conserving endemic species as part of their civic responsibilities. The study contributes to educational literature by highlighting the potential of SDG-based picture books as impactful tools for character education, aligning with both national and international educational goals. This research offers a model for integrating global issues into local curricula, promoting a more comprehensive approach to character development that aligns with global citizenship objectives. The outcomes suggest that such materials can be beneficial in other educational settings to cultivate an appreciation for environmental stewardship and global interconnectedness among young learners.

Return Spill-Over Of Green Bond from Various Economic Group Countries During Economic Policy Uncertainty

Andrean Filemon — 2024-11-20

This research analyzes the return spill-over of green bonds issued among several categories of countries and relation of its return spill-over to various global economic conditions. The research employs a time-varying parameter vector autoregression (TVP-VAR) methodol-ogy to account for the return spill-over among countries, and wavelet coherence analysis (WCA) for relation between return spill-over and global economic policy uncertainty (GEPU) index. This study utilizes yield data from green bonds issued from January 2014 to February 2024. This period chosen based on the commencement of green bond issuance in several Emerging Market (EM), Frontier Market (FM) and Least Developed Market (LDM). The findings of this research is the green bonds issued from Developed Market (DM) gives bigger return spill-over effect to the green bonds issued from EM, rather than to FM and to LDM. This spill-over effect from DM to EM raises due to the high GEPU Index, which means the more uncertain the global economics policy, investor rather to safe in stable financial instrument such as green bonds issued in DM and EM.

Criminal Acts in the Process of Online Loan Collection

Adhitya Narendra Dwipa — 2024-11-20

Online lending is an innovation in finance that utilizes information technology to facilitate transactions between borrowers and lenders without meeting in person. While this generally goes smoothly, problems often arise if there are late payments, particularly in collection practices. Many reports mention unethical, intimidating, and unlawful collection practices, which harass consumers. This research aims to identify and analyze legal protection for criminal acts in the online loan collection process, as well as analyze the decision of the North Jakarta District Court Number 438/Pid.Sus/2020/PN Jkt.Utr. The research method used is normative legal research with a statutory approach, using literature study as a data collection technique, which is then analyzed in three stages, namely data reduction, data presentation, and conclusion drawing. The results showed that repeated billing via text messages and telephone before the due date violated the billing code of ethics in the POJK on Consumer Protection in the Financial Services Sector. In addition, POJK 10/2022 states that organizers are not allowed to make direct collections if the delay exceeds 90 days from the due date. Legal collection by debt collectors that do not comply with the rules, especially in the case of illegal online loans, can be subject to Article 45 paragraph (4) Jo Article 27 paragraph (4) of the ITE Law, Article 368 of the Criminal Code, and Article 369 of the Criminal Code. Thus, these regulations can provide legal protection to consumers in the face of criminal acts when online loan collection occurs.

Bank Liability Related To Errors In The Implementation Of Customer Fund Transfers (Analysis Of Decision Number 28/PDT.G/2020/PN BTM)

Panca Priyo Hadi Susilo — 2024-11-20

The purpose of this study uses a normative juridical legal research method with a case approach in Decision Number 28/Pdt.G/2020/PN Btm and analyzed with an evaluative method. The results of the study show that banks have the responsibility to ensure that every transaction made by customers is carried out correctly. Errors in the execution of fund transfers can cause material losses to customers and damage the bank's reputation. Court decisions regarding banks' liability for fund transfer errors provide important guidance on banks' obligations and the protection of customers' rights.