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All Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Dinasti International Journal of Education Management and Social Science
Melati, Adinda
Unknown Affiliation
Economics, Econometrics & Finance Education Mathematics Social Sciences

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The Role of Knowledge Sharing and Behavior in Improving Individual Innovation Capability in Umkm in Gombang Village Indonesia Melati, Adinda; Yuliasari, Putri; Suzana, Anna; Wibowo, Sandi Nasrudin
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 5 (2025): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i5.4496

Abstract

This study examines the role of knowledge sharing and behavior in improving individual innovation capability in MSMEs in Gombang Village, Cirebon Regency. Data were obtained from 162 MSMEs using quantitative methods using SEM-PLS. This study revealed that there is a positive and substantial relationship between information sharing and behavior with individual creative potential (R² = 0.840). The results showed that these two factors contributed 84% of the variance in community innovativeness. This study recommends increased collaboration and training support to encourage innovation in the MSME sector.
The Effect of Media Attention, Institutional Ownership and Political Connection on Tax Avoidance Melati, Adinda; Prasidya, Tusta Citta Ihtisan Tri
SIMAK Vol. 23 No. 01 (2025): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v23i01.580

Abstract

The purpose of this study was to analyze the effect of media attention, institutional ownership and political connections on tax avoidance in State-Owned Enterprises (SOEs) companies. The population of this study is state-owned companies that will be listed on the Indonesia Stock Exchange during 2021-2023. During 2021-2023, 36 companies were used as research samples. The research approach used is a quantitative approach with multiple regression analysis. This research uses testing using the SPSS 25 statistical tool. This research technique uses purposive sampling in sample selection. The results found that institutional ownership has a significant effect on tax avoidance, political connections have a significant effect on tax avoidance, media attention has no significant effect on tax avoidance.
Co-Authors Prasidya, Tusta Citta Ihtisan Tri Suzana, Anna Wibowo, Sandi Nasrudin Yuliasari, Putri