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THE EFFECT OF E-GOVERNMENT AND TRANSPARENCY OF REGIONAL BUDGET MANAGEMENT ON THE LEVEL OF CORRUPTION IN PROVINCIAL GOVERNMENT IN INDONESIA Anindiyadewi, Nabila Carissa; Susilowati, Endah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.212

Abstract

This research aims to examine the influence of e-government and transparency of regional budget management on the level of corruption in provincial governments in Indonesia. The type of research used in this research is a quantitative approach. The population in this research is all 38 local governments in Indonesia. The research sample was selected using a purposive sampling method with several criteria, such as having an official website, the website being accessed, and having SPI data. The number of samples in this research was 34 provinces. This research uses secondary data obtained through the official website of the provincial government in Indonesia and the Integrity Assessment Survey results report. The analysis technique used in this research is SmartPLS 3.0. The research results show that e-government affects corruption in provincial governments in Indonesia. In contrast, transparency of regional budget management does not affect the level of corruption in local governments in Indonesia. This research implies that each local government in Indonesia can improve the quality of e-government implementation so that it can reduce corruption cases that occur in each province
The Influence of Sales Growth and Company Size on Tax Avoidance in Manufacturing Companies Listed on The BEI for The Period 2018-2020 Arifin, syamsul; Anindiyadewi, Nabila Carissa; Nuryadi, Nuryadi; Adhitya Pratama, Devangga Putra; Anisa, Nur Aini
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 2 (2025): March 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i2.3099

Abstract

This research aimed to analyze the effect of sales growth and firm size against tax avoidance on manufacturing companies registered in BEI for the period 2018-2020. The populations used in this study were 26 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2020. The sample selected based on the purposive sampling method of 17 companies. The analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The result of the analysis showed that sales growth has no significant effect partially on tax avoidance. This means that the company's sales growth has no effect on tax avoidance. Firm size has a significant negative effect partially on tax avoidance. This means that the larger a company is, the lower the practice of tax avoidance. Meanwhile, sales growth and company size simultaneously have a positive effect on tax avoidance.
Shaping a Generation of Young Leaders Based on Quality Education with LDKS Activities in Asriloka Wonosalam Ecotourism Area Nuryadi; Pratama, Devangga Putra Adhitya; Anindiyadewi, Nabila Carissa
Asian Journal of Environmental Research Vol. 2 No. 1 (2025): January-April
Publisher : CV. Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/ajer.v2i1.322

Abstract

This study aims to analyze the role of Quality Education in forming a generation of young leaders through Basic Student Leadership Training (LDKS) implemented in the Asriloka Wonosalam Ecotourism Area. Using the Systematic Literature Review (SLR) method with a comparative qualitative descriptive approach, this research examines various literatures related to leadership education, ecotourism, and sustainable development. The results show that the integration of the Quality Education concept in ecotourism-based LDKS contributes significantly to building adaptive, innovative and sustainability-oriented leadership characters. LDKS participants gain direct leadership experience through experiential learning, which includes managerial skills, decision making, problem solving, and social and environmental awareness. In addition, the ecotourism area provides a supportive learning environment, where participants can develop conservation-based leadership skills, green entrepreneurship, and community empowerment. The implication of this study confirms that the ecotourism-based LDKS approach can be an effective alternative education model in producing young leaders who are not only smart and competitive, but also have high concern for the environment and society. Therefore, it is necessary to strengthen the curriculum, increase collaboration between educational institutions, ecotourism managers, and local communities, as well as continuous evaluation to ensure the effectiveness of the program in the long term.