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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat The International Conference on Education, Social Sciences and Technology (ICESST)
Agus Tripriyono
Universitas Pembangunan Panca Budi
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Education Environmental Science Social Sciences

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MEMBENTUK KARAKTER ANTI KORUPSI PADA GENERASI MUDA DI SMAN 1 PANGURURAN Rahima Br Purba; Agus Tripriyono; Moratia Suci Pratiwi; Lidya Natalia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 8 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i8.3015-3020

Abstract

Korupsi saat ini sebagai suatu fakta sosial yang sudah meluas secara sistemik serta menjadi budaya di negara kita. Perbuatan korupsi sebagaimana telah terpaut kedalam susunan operasional birokrasi kehidupan dan telah dirasa lumrah serta tidak adanya perasaan bersalah oleh oknum. Memaksimalkan pelajaran agama yang menjelaskan langsung terkait tercelanya perilaku korupsi dan keharaman. Tentunya dengan penjelasan yang sederhana sehingga mudah dipahami anak-anak. Akan sangat bagus dengan memasukkan beberapa contoh terkait praktik korupsi. Misalnya, menutup-nutupi kelebihan belanja, mengambil uang jajan tanpa diperkenankan, merampas hak orang lain dan lain sebagainya yang bersingunggan langsung ke dalam dunia anak-anak. Pemahaman agama dan iman yang kuat menjadi perisai terakhir serta sangat baik dalam pencegahan tingkah laku tercela yakni sikap korupsi. Tujuan
Influence Dividend Policy and Earning Per Share on Company Value in Food Sub Sector Companies and Listed Drinks on Bursa Efek Indonesia Lidya Natalia; Agus Tripriyono
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 1 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i1.306

Abstract

This research aims to prove the influence of Dividend Policy and earnings per Share (EPS) on Company Value in Food and Beverage Companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The type of data in this research process is quantitative where the data is obtained from financial reports. The population used in this research was 7 companies multiplied by 5 years, namely 35 observations. In this research, the method used is panel data regression, using the Chow test, Hausman test, and Lagrange test Multiplier and Common models Effect is the best model to use in this research. The research results show that the Dividend Policy (X1) does not have a significant effect on company value partially on Company Value (Y) and the Earning Per Share (EPS) variable has a partially significant positive effect on Company Value (Y). Company value is the company's performance as reflected by the share price which is formed by demand and supply in the capital market which reflects the public's assessment of the company's performance.
Effect of Implementing the E-Filing System Regarding Taxpayer Compliance with Tax Socialization and Internet Understanding as a Moderating Variable in DJP Regional Office North Sumatra I Ega Arsita; Agus Tripriyono
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 1 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i1.307

Abstract

The study aims to analyze the influence of Application System E-Filing against obedience must tax with socialization taxation and understanding the internet as variable moderation. research data was obtained from a questionnaire (primary) distributed to Must North Sumatra I Medan DJP Tax with the use method of convenience sampling. Population study is must personal Tax North Sumatra I Medan DJP. Sample used in research this as many as 50 respondents. The questionnaire was tested using a validity test and a reliability test before the research. Test assumptions classic used are the normality test, multicollinearity test, heteroscedasticity test, and linearity test. The hypothesis test used is simple linear regression and Moderated Regression Analysis. Research results show that implementation of system E-Filing has an effect significant to obedience must tax, socialization taxation strengthens the application of system e-filing to obedience must tax, and internet understanding strengthens the application of system E-Filing against obedience must tax.
Co-Authors , Rahima Br Purba Ega Arsita Lidya Natalia Moratia Suci Pratiwi