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All Journal ACCOUNTABILITY JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Kajian Akuntansi Jurnal Riset Pendidikan Ekonomi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) DEDIKASI PKM Abdimisi Jurnal Ilmiah Raflesia Akuntansi Rengganis Jurnal Pengabdian Masyarakat Journal of Law, Administration, and Social Science JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Jurnal Pajak dan Bisnis (Journal of Tax and Business) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Golden Ratio of Auditing Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Abdi Masyarakat Multidisiplin CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis International Journal of Contemporary Accounting Governors Padma: Jurnal Pengabdian Kepada Masyarakat Proceeding National Conference Business, Management, and Accounting (NCBMA) Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Jurnal Mahasiswa Manajemen dan Akuntansi Nanggroe: Journal Of Scholarly Service Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Riset Ilmu Manajemen Bisnis dan Akuntansi Nanggroe: Journal of Scholarly Service Pasundan Community Service Development Jurnal Inovasi Akuntansi Jurnal Intelek Insan Cendikia Jurnal Abdi Citra Jurnal Nusa Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Widiyati, Dian
Universitas Pamulang
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Journal : Journal of Industrial Engineering

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The Influence of Social Capital, Collaborative Competence and Entrepreneurial Behavior to Sustainable Competitive Advantage Widiyati, Dian; Hasanah, Neneng
Journal of Industrial Engineering & Management Research Vol. 3 No. 1 (2022): February 2022
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.406 KB) | DOI: 10.7777/jiemar.v3i1.269

Abstract

The purpose of this study is to analyze the influence of social capital, collaborative competence and collaborative competence on sustainable competitive advantage. The Industrial Revolution 4.0 fundamentally resulted in a change in the way people think, live, and relate to one another. This era will disrupt various human activities in various fields, not only in the field of technology, but also other fields such as economic, social, and political. Industry 4.0 creates new industrial design principles such as simulation models, decentralized decision making, real-time ability to collect and analyze data, provide insights, adapt flexibility to change by reconfiguring individuals and improving service orientation. In a highly dynamic environment, companies need experience and are able to adapt to create a sustainable competitive advantage. This type of research is quantitative research using primary data. The data was obtained by spreading questionnaire questions directly to the public through Google forms. Respondents are micro small and medium enterprises in South Tangerang. The type of questionnaire used is a closed questionnaire. The sample selection procedure is carried out by convenience sampling technique. The study sample amounted to 52 respondents of MSME actors in South Tangerang. The analysis method used is multiple analysis with data processing using Smart-PLS applications. The results showed that social capital and collaborative competence variables had no effect on sustainable competitive advantage, while entrepreneurial behavior variables had an effect on sustainable competitive advantage.
THE EFFECT OF TAX INCENTIVES AND GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE Fauziah, Risma Resti; Widiyati , Dian
Journal of Industrial Engineering & Management Research Vol. 3 No. 1 (2022): February 2022
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.832 KB) | DOI: 10.7777/jiemar.v3i1.282

Abstract

The purpose of this research is to examine and analyze the effect of tax incentives and good corporate governance on tax Avoidance. Population in this research is a manufacturing company food and beverage sector listed in Indonesia Stock Exchange period 2016-2020. The sample of research by using purposive sampling method as 12 companies that meet in the criteria. The technique used to test the hypothesis in this study is panel data regression, with data processing using the E-views 10 program. The results show that tax incentives and good corporate governance simultaneously affect the tax avoidance. While partially the institutional ownership and audit quality variable has an effect on tax avoidance, tax incentives and independent commissioners have no effect on tax avoidance.
Co-Authors A, Aprida Abdul Hafizh Abdullah, Mei K. Agus Afandi Agus Afandi Agus Afandi Agus Afandi Al hadad, Nasrulllah Alfikih, Galih Ikraam Amelia Tirana Sita Andry Sugeng Andry Sugeng Andry Sugeng Anisah, Astri Lutfiatul Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino, Bimo Virgiantino Daeli, Sadari Dwi Sulistiani Elfin Krisdayanti Hia Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Erlyna Tri Rohmiatun Etty Murwaningsari Etty Murwaningsari Evi Susanti Fachruli Hayu Biyantarimelia Fajar Ramadhan, Fajar Fakhrur Rozi Rifka Faudzan, Ryo Tegar Fauziah, Risma Resti Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah, Siti Chizatun Hanapiah Hendra, H Hendra, Lim Heni Pujiastuti Humaimah, Sunni Indri Ramadhayani Irawati, Wiwit Irsyad Asy’ari Jasmi Indra Juniati Gunawan Kee, Susanti Lafau, Aryanti Lukmana, Fariz Mariam Mariam, Mariam Maulana, Muhamad Firman Meidijati, M Nadilah Putri, Novita Naibaho, Sevhia Fransiska Trivena Br. Napisah Napisah Napisah Napisah, Napisah Nathasya Yemima Saputri Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Ningsih, Indria Nofryanti, Nofryanti Nuraini, Saroyah Nurazizah Harahap Nurmadina, Tia Nuryati, Neni Panji Priyanto Pattiselanno, Vanezha Wilhelmina Pradisa, Riska Prasanto , Shania Rizky Prasanto, Shania Rizky Rafles Ginting Rahma, Dini Amalia Rahmah, Saskia Auliya Ramu Puspita Embun Sari Ricky Yunisar Setiawan Riyan Harbi Valdiansyah Rofiudin, Ahmad Rosini, Iin Sanulika, Aris Saputri, Nathasya Yemima Saragih, Tiara Sari, Dian Wulan Simatupang, Lusiana Fransiska SRI BULAN Sugeng, Andry Suwarno Suwarno Triyana, Mimi Tushafa, Muhammad Giri Fadhila Widyana, Mellania Fitria Winardi, Agung Wulandari, Rosita Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Zenabia, Tsarina Zubair Jauhamsyah