“Fake Brands” Studi Kasus Peniruan Identitas Visual pada Consumer Products Industry

AbstrakPenelitian ini bertujuan untuk membahas maraknya kasus pemalsuan merek (fake brands) identitas visual produk industri rumah tangga (consumer products). Bermacam produk barang yang dipalsukan umumnya membonceng merek (passing off) yang sudah terkenal atau laku di pasaran. Penelitian ini adalah penelitian deskriptif, menafsirkan, dan menguraikan data yang ada bersamaan dengan situasi yang sedang terjadi. Jenis penelitian ini adalah kualitatif, merupakan pendekatan penelitian yang berlandaskan fenomenologi dan paradigma konstruktivisme dalam mengembangkan ilmu pengetahuan. Data dikumpulkan bersumber dari pustaka buku, jurnal, dan pustaka digital yang relevan. Selanjutnya data akan dikelompokkan untuk mengetahui prinsip identik antar variabel yang diteliti menggunakan pendekatan Doktrin Persamaan Merek, dan teori Imitation Fake Brands untuk menggolongkan jenis peniruan atas produknya. Hasil penelitian ini menyimpulkan bahwa maraknya produk dan merek tiruan (fake brands) produk consumer goods dilandasi itikad tidak baik, semata-mata untuk memperoleh keuntungan besar dengan melakukan jalan pintas numpang ketenaran identitas visual sebuah merek consumer good industry. Kata Kunci: consumer product industry, identitas visual, merek palsu AbstractThis research objective is to discuss the growth of counterfeiting cases of legitimate brands on the visual identity of household industry products (consumer products). Various counterfeited goods generally piggyback on brands (passing off) that are already well known or sold in the market. This research is descriptive, interpreting and deciphering existing data along with the situation that is happening. This type of research is qualitative, is a research approach based on phenomenology and constructivism paradigm in developing science. The data collected is sourced from relevant book libraries, journals, and digital libraries. Furthermore, the data will group to find identical principles between variables studied using the Brand Equality Doctrine approach and the Type Fake Brands Motive theory to classify the type of imitation of its product. This study concluded that the growth of fake consumer goods products (fake brands consumer goods) based on bad faith, solely to gain significant profits by shortcutting the fame of the visual identity of an industrial product brand. Keywords: consumer product industry, fake brands, visual identity

PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur Sektor Consumer Good Industry Yang Terdaftar Di Bursa Efek Indonesia)

The purpose of this research is to determine and provide empirical evidence regarding the effect of tax planning, deferred tax expense and dividend policy on earnings management in consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The number of samples in this study were 12 companies obtained by using purposive sampling method based on predetermined criteria. The data used is secondary data in the form of an annual report for the period 2015 – 2019 taken from the www.idx.coid website. The data analysis technique used is descriptive statistical technique, panel data regression model, panel data regression model estimation, classical assumption test, coefficient of determination, f test (as a simultaneous test) and t test (as a partial test). The results of this study indicate that in a partial test, tax planning has no effect on earnings management, deferred tax expense affects earnings management and dividend policy has no effect on earnings management. While the results of the study simultaneously variable tax planning, deferred tax expense and dividend policy simultaneously affect earnings management. Keywords:Tax Planning, Defered Tax Expense, Dividen Policy, Earnings Management

Does board of commissioners independence still relevant in tax avoidance monitoring?

This study aims to examine does independence of the Board of Commissioner (BOC) is still relevant as a corporate governance mechanism regarding monitoring managers’ activity, such as aggressive in financial reporting and tax avoidance during financial distress condition. The focus of this study is listed companies on the Indonesia Stock Exchange (IDX), particularly on Mining and Consumer Good Industry sector for period 2016 until 2018. Using multiple linear regression analysis, this study documents that Independency of board commissioner has significant effect on manager’s activity in avoiding tax, however this study failed to document that independency moderates the effect of financial distress and financial reporting aggressiveness on tax avoidance. In addition, this study find that financial distress and financial re-porting aggressiveness positively affect tax avoidance. This study contributes on two ways, first, it adds empirical evidence regarding the relevancy of board of commissioner’s independency as a measure of corporate governance mechanism to monitor managers’ activities in avoiding tax. Second, it also adds evidence that independence is unable to moderates the effect of financial distress and financial reporting aggressiveness on tax avoidance activities performed by managers. In brief, this study implies that the independence of BoC, solely as a measure of corporate governance mechanism is less relevant in a current situation especially when the company facing financial distress conditions and managers’ aggressiveness in financial reporting. Managers should more pay attention to the discretion of tax avoidance activities particularly when facing financial distress condition. The results also imply that regulatory bodies, for instance, Stock Exchange Supervisory Board under the Indonesian Financial Services Authority should reconsider or reformation the concept of independence of Board Commissioners.

Analisis Perbandingan Nilai Laba, Pertumbuhan Penjualan Dan Harga Saham Sebelum Dan Sesudah Kovergensi IFRS Pada Perusahaan Consumer Good Industry

This study aims to determine how much influence the earning management, corporate governance mechanism and corporate characteristics on disclosure of social responsibility in manufacturing companies listed in Indonesia Stock Exchange. This research is classified as causal research. The population in this study are all manufacturing companies listed on the Stock Exchange in 2013 until 2017. While this sample was determined by purposive sampling method in order to obtain ten (10) companies sampled. The data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis.Research results obtained by partial test (t test) were obtained: (a) There is a no significant influence between the earning management to the disclosure of social responsibility (b) There is no a significant influence between the corporate governance mechanism disclosure of social responsibility. (c) There is a significant influence between corporate characteristics on disclosure of social responsibility. Then based on the simultaneous hypothesis test (Test F) the authors conclude that the management, corporate governance mechanism and corporate characteristics significant effect on disclosure of social responsibility. And based on the test the coefficient of determination (R2) value was 0.589. This shows that the percentage contribution of the earning management, corporate governance mechanism and corporate characteristics onthe disclosure of social responsibility was 58.9% for the remaining 41.1% is influenced by other variables outside the study.

Broiler farms practice without AGP as an Islamic conceptionin the strategy to achieve “asuh” food

The use of Antibiotics Growth Promoters (AGP) was once a reliance for Broiler farms that aim to improve immunity as well as trigger the growth of broiler. It turned out that the use of AGP elicit a variety of very harmful impacts on human’s health, the presence of residues of antibiotics in broiler meat will reduce resistance of humans who consume them to some types of antibiotics even antibiotics that are prepared to handle the case of multi-resistant bacteria, namely the presence of antibiotic residues in broiler meat that will reduce the resistance of humans who consume them. So no longer impervious to some antibiotics even antibiotics that are prepared to handle the case of multi-resistant bacteria. This has become a limiting factor for the community, especially Muslims who are required to consume foods that are not only halal but bring benefits and do not contain harmful substances as admonitions in the Quran and hadith. This reality requires options to solve problems and answer real problems in people's lives wisely and contextually. Although AGP is required by the broiler, but based on many research results have shown that its role can be substituted with the addition of feed additives such as probiotics, enzymes and herbs as feed quality improvement efforts, included the implementation of biosecurity which must be carried out in an integrated manner. Broiler farms that implement good industry management has proved able to guarantee the availability of broiler as a source of animal protein is Safe, Healthy, and Whole Halal (in the Indonesian acronym is ASUH) and has a wide market share. This context be in accordance to the conception of food safety in Islam, food safety from the Islamic normative context namely halal and food safety from the health aspect, namely Thayyib. This paper responds to the issue of food safety which has been a fidgetiness for all stratums of Muslim society, whereas the ASUH food source is one of the fulfilments of the main points of the Maqasid al-Shari'ah or the general objective stipulated in Islamic law, namely to realize goodness, provide benefits and avoid damage to humans.

Assessing the divergence of south-south Nigerian indigenous contractors in international construction environment for national economic recovery

The expansion from the domestic market to the international market has become increasingly important for construction business including that of Nigerian Contractors amidst saturated local market, more patronage to foreign Contractors by the sector, stiff competition, political rivalry, insecurity and dwindling economic situation in the country. These factors have left most Contractors vulnerable for years without contract awards thereby resulting in retrenchments, inability to remit value-added tax (VAT), unsustained company’s profitability, heavy financial risk, practice and technology drain, bankruptcy, merging of companies as well as redundancy. Thus, the aim of the paper is to evaluate sound prospects for economic boost by the involvement of indigenous Contractors in oversea’s projects. The research was built on the foundation of stage growth theory which postulated that countries should modernize and model themselves after wealthier and economical viable ones to climb the upward ladder for development. The paper adopted a survey design method in which a total of 150 questionnaires were administered representing the sample size and 120 copies filled and submitted completely was achieved through a simple random sampling technique from the target population of 240 Federal Government-registered Indigenous Contractors in the South-South geo-political zone of Nigeria. Data analysis was done through simple percentages, frequencies, mean as well as statistics tools-analysis of variance (one-way ANOVA) to test the effect of one variable on another. The results showed that high profit and revenue, expansion of subsidiaries, foreign direct investment (FDI), new technological strength, the local and foreign government supports, amongst others were ranked 1st, 2nd, 3rd, 4th and 5th respectively as key prospects that will be achieved for the economic recovery of the nation. Also, competing in a foreign contract will lower the cost of the project in the country. The paper tested a hypothesis: whether there is value addition on the nation economy via indigenous contractor participation in the foreign project. The alternative hypothesis H1 was accepted since the f-calculated value of 64.24 was greater than the table f-value of 5.29 at 4/20 degree of freedom tested at 0.01 level of significance. It then concluded that Indigenous contractors has not been involved significantly in the overseas project, hence; it recommended an integrated approach, developing external wings, good industry practices, technical and dynamic capabilities, collective championing and depoliticizing construction contract for maximum participation.

Role of succession planning and management accounting towards the performance of family-owned businesses with a moderating role of networking orientation

The underpinning objective of this current study to test the role of succession planning (structural, cognitive, and relational ties) and management accounting practices towards the performance (financial and non-financial) of family-owned SMEs with moderating role of networking orientation. We surveyed 306 owners/managers of family-owned SMEs from the sports good industry (manufacturing units). The findings show that the impact of succession planning, structural, cognitive and relational ties towards performance is positive and significant. Furthermore, management accounting practices significantly and positively influence the performance of family-owned SMEs. Moreover, networking orientation positively significantly moderates the relationship between succession planning, management accounting and performance of family-owned SMEs. The empirical findings of the current study facilitate the family-owned SMEs and policymakers in understanding the significance of succession planning and management accounting towards the performance and also enable them to understand the role of networking orientation

DAMPAK PANDEMIC COVID 19 TERHADAP REAKSI PASAR PADA SEKTOR CONSUMER GOODS INDUSTRY DI BURSA EFEK INDONESIA

Penelitian ini bertujuan untuk meneliti Dampak Pandemic COVID-19 sebagai bencana darurat nasional terhadap return pada saham sub sektor Consumer Good Industry di Bursa Efek Indonesia yang dilihat dari perbedaan average abnormal return saham sebelum dan sesudah Pandemic COVID-19 ditetapkan sebagai bencana darurat nasional pada tanggal 2 Maret 2020. Populasi dalam penelitian ini adalah perusahaan sub sektor Consumer Good Industry di Bursa Efek Indonesia dengan jumlah 44 perusahaan sub sektor Consumer Good Industry. Dengan menggunakan metode census sampling meliputi keseluruhan populasi. Penelitian difokuskan pada periode jendela, yaitu 10 hari sebelum dan 10 hari sesudah tanggal peristiwa. Data dianalisis dengan menggunakan uji paired sample t-test. Dari penelitian yang dilakukan diketahui bahwa tidak terdapat perbedaan sebelum dan sesudah Pandemic COVID-19 ditetapkan sebagai bencana darurat nasional terhadap return saham perusahaan sub sektor Consumer Good Industry di Bursa Efek Indonesia. Hal ini dapat diketahui dari adanya penurunan average abnormal return pada periode jendela sesudah ditetapkannya Pandemic COVID-19 sebagai bencana darurat nasional. Adapun nilai average abnormal return periode jendela sebelum peristiwa adalah 0,00949 dan periode jendala sesudah adalah peristiwa -0,00252.

Nefroneural syndrome as a result of poisoning by diethylene glycol

Introduction: Diethylene glycol is a clear, hygroscopic, odorless and toxic liquid for humans. It is widely available in the industry, being widely used in the production of antifreeze, lubricants, cosmetics and plasticizers. Poisoning by ingesting this substance leads patients to an early neurological syndrome consisting of drunkenness, ataxia and, if severe, seizures and coma. Objectives: To review the central aspects of diethylene glycol intoxication, its toxic dynamics and the development of nephroneural syndrome. Methods: A literature review compiled from searches for articles in the PubMed and Medline databases was performed using the descriptors Dietilenoglicol; Ácido 2-hidroxietoxiacético; Toxicidade Renal; Álcoois tóxicos. Results: After ingestion, diethylene glycol is rapidly absorbed and distributed in the body. Metabolism occurs in the liver and the excretion of both the substance and its metabolite 2-hydroxyethoxyacetic acid (HEAA) is renal. HEAA is primarily responsible for kidney and neurological damage, which result in severe nephroneural syndrome, initially characterized by gastrointestinal changes, such as nausea, vomiting and abdominal pain, followed by metabolic acidosis and emerging kidney injury. After 72 hours of intoxication, damage to the optic nerve, functional deficit of cranial nerves, tetraparesis and peripheral neuropathy can occur, which can lead the patient to death or permanent disability. HEAA causes damage to renal and nerve cells to varying degrees depending on the amount of substance ingested or the susceptibility of the intoxicated patient. Conclusion: Early diagnosis and proper patient management, in addition to good industry practices, are essential for the eradication of this intoxication.