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PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)
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Articles 228 Documents
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Poverty Alleviation through Zakat and Income Distribution on Agriculture of Local Commodity, Honey Pinneapple, in Pemalang Regency Indin Rarasati & Diah Setyawati Dewanti
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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This research has an aim to study the comparation fron level of income distribution andpoverty index before and after the Zakat on agriculture applied in Beluk village,Pemalang regency. Beluk village supply high quality local pinneaple fruits in Indonesiaand brought pinneaple to improve the income and alleviate the proverty of pinneaplefarmers. As common people know, zakat can distribute the income of Muslim equally.Neverthless, Zakat as an instrument in Islamic able to alleviate the poverty. This researchuse of purposive random sampling in order to get 100 people as sample size. Therespondents consist of honey pineapple local farmers who live in Desa Beluk and localpeople of Desa Beluk as non-farmer. In order to know the level of inequality from incomedistribution, the research measured Gini Index, Lorenz curve, and World Bank’s criteriaas the tool to gain the research objective. In order to know the level of poverty, this studyuse FGT index to measure headcount ratio, poverty gap index, and poverty severity indexas the tool of analyzing. Through the system of income distribution as the legal principlein Islamic economics, Zakat on agriculture decrease the level of inequality as Gini Index0.45 and causes the income the distribution on Desa Beluk more equal after the Zakat ofagriculture enacted. To recognize the level of poverty in terms of proportion, depth andseverity of poverty, this study measured FGT index through head count ratio, poverty gapindex, and poverty severity index. It shows decreasing index after the zakat on agriculturemeasured which proof Zakat on agriculture is directly reduce the poverty index. The headcount ratio is decrease 0.01, povery gap index decrease as 0.08 and poverty severity indexdecrease as 0.298.Keywords: Zakat on agricultural, Inequality, Distribution of Income, Poverty, Beluk village
THE INFLUENCE OF FINANCIAL RATIOS AGAINST GROWTH OF PROFITS AT MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ning Tiyas, Kartika Hendra Titisari & Siti Nurlaela
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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This research aims to know the influence of current ratio, debt to equity, return on assets, return on equity, and net profitmargin against profit growth at the company's manufacturing Indonesia stock exchange. The data used are secondary datafrom the Indonesia capital market financial report directory (ICMD). The population of this research all the manufacturingcompanies listed on the Indonesia stock exchange. The samples used in the study was 63 manufacturing companies listed onthe Indonesia stock exchange. Method of determination of the sample used by using purposive sampling. Results descriptivestatistics show that current ratio value is quite high compared to other variables, this indicates that the high short-termpayment companies rather than increase its own capital to guarantee debt . Based on the correlation analysis shows thevariable current ratio, debt to equity ratio, return on assets, and net profit margin is correlated with positive and significantprofit growth supported by empirical evidence, while the return on equity is correlated negative and significant profit growthsupported by empirical evidence.Keywords: Liquidity; Solvency; Profitability; the profit growth
EFFECT OF PROFITABILITY, LEVERAGE AND CHARACTERISTICS OF CORPORATE GOVERNANCE IN TAX AVOIDANCE MINING COMPANY LISTED IN BEI Andhika Avistra Rahmawati, Endang Masitoh W & Anita Wijayanti
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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This study aimed to examine the effect of profitability, leverage, and corporate governancecharacteristics against tax avoidance on mining companies listed on the Indonesia StockExchange in 2013-2015. The independent variables in this study are Return on Assets(ROA), Dept to Equity Ratio (DER), institutional ownership, independent board and auditcommittee. While the dependent variable in this study is tax avoidance by using CashEffective Tax Rate (CETR). The sampling technique is done by using purposive samplingmethod and data analysis tool used is multiple linear analysis. The sample used in this studyis that mining companies listed on the Indonesia Stock Exchange in the period 2013-2015,with a total of 11 companies per period. The results of this study concluded that the variableReturn On Assets and Dept. To Equity Ratio effect on tax avoidance in mining companies,whereas the institutional ownership variable, independent board and audit committee doesnot affect the tax avoidance in mining companies.Keywords: Profitability, leverage, corporate governance, tax avoidance
ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF TAX REVENUE AGAINST THE ORIGINAL PARKING AREA (PAD) SURAKARTA CITY YEAR 2012-2016 Mariani Sari
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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The purpose of this research is to analyze the effectiveness of tax revenues and analyze the contributionof income tax Revenue against the Original Parking area (PAD) Surakarta city in 2012 – 2016. Researchusing the method of the case study, the type of data used quantitative data, the source data used aresecondary data. The technique of data used is descriptive analysis. The research results obtainedconclusion: the effectiveness of tax revenue parking in Surakarta from the year 2012 – 2016 that isincluded in the criteria is very effective. It means in the year 2012 – 2016 realization of tax revenueexceeds the target parking lot. The contribution of Tax Revenue against parking Areas of Surakarta cityyear 2012 – 2016 i.e. have a fluctuating contribution. The highest contribution levels occurred in the year2016 with the percentage of 0.81%, while the lowest contribution occurring in 2013 with a percentage of0.68%. Tax contributions against tax Parking areas in Surakarta from the year 2012 – 2016 on average are0.75%. If based on criteria or indicators of research contributions, then his judgment entry category isvery less.Keywords:[ Parking; Tax Effectiveness; Contribution; PAD]
INFLUENCE OF THE CHARACTERISTICS OF THE AUDITOR AND THE DEBT TO EQUITY RATIO AGAINST THE GOING CONCERN OPINION (Empirical Study of Manufactured Company Miscellaneous Sector Listed in Indonesia Stock Exchange Year 2013-2016) Roby Adi Prasetyo, Riana R Dewi & Yuli Chomsatu
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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This research aims to examine and analyze the influence of the characteristics of theauditor and the debt to equity ratio against the going concern opinion on amanufactured company miscellaneous sector listed on the Indonesia stock exchangeyears 2013-2016. Characteristics of auditors are represented by the auditor switching,auditor specialization, auditor remuneration. The population in this research is thewhole industrial sector of the various manufacturing companies registered in BEI2013-2016 year. Sampling techniques in the study using the method of purposivesampling retrieved samples as much as 76 companies during four periods. Methods ofanalysis used are logistic regression analysis with application of SPSS version 17.0.The results of this study indicate that the variable debt to equity ratio significantlypositive effect against the opinion of going concern, whereas the variable auditorswitching, auditor specialization, and auditor remuneration have no effect against theopinion of going concern.Keywords: auditor characteristics; auditor switching; auditor specialization; auditorremuneration; debt to equity ratio; going concern opinion
Influence of Macro and Internal Factors of Bank on Non Performing Loan (NPL) Bank in Indonesia Year 2011-2015 Ardian Prima Putra, Suryo Ediyono, Nunun Tri Widarwati Sri Wahyu Agustiningsih & Purwanto
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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The Conseptual Model of Consumer Purchase Intentions to use Herbal Products D. Widyaningtyas & W. Untoro
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Herbal Products has experienced significant growth in product demand. The usage of herbal products has increased.Herbal is often used as a complementary alternative medicine or as a main treatment. This study aims to propose aconceptual model to predict the consumer purchase intention to use herbal products, with modified theory of plannedbehavior (TPB). Key variables of TPB, Health Belief Model (HBM), and Protection Motivation Theory (PMT) are usedto develop this conceptual model. TPB provides a framework for studying attitudes toward behavior, with the mostimportant determinant being the intention to behave. HBM related to changes in health behaviors and psychologicalmodels with some key behavioral aspects with determinant perceived benefit and barrier. PMT is a development ofHBM that emphasizes the effective response and self-efficacy. This integration will provide a complete view ofconsumer behavior intention in using herbal products. A robust conceptual model formed. The implication of this study,it is hoped that an improved framework model can be obtained for predicting customer intention to purchase herbalproducts.Keywords: purchase intention, conceptual model, theory of planned behavior, health belief model, herbal products
ENGLISH ACADEMIC WRITING FOR THE STUDENTS OF TECHNICAL INFORMATION OF WIDYA DHARMA UNIVERSITY OF KLATEN Ike Anisa & Sukasih Ratna Widayanti
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Writing is one of the main skill in learning English which is conclude on productive skill in the abilityof producing language. In the university, writing skill has an expected that the students couldmastering in the academic writing level. It has an aim that the students could write at least the abstractof their research paper in English. In Widya Dharma University of Klaten, the writing skill givenfrom the early semester integrated with the other three skills (listening, reading, and speaking). In theprocess of teaching and learning, it is found that the writing skill of the technical information studentswas not satisfying. This research is described the problems faced by the students in masteringacademic English writing in Technical Information of Widya Dharma University of Klaten. In thisresearch, the problems faced by the students is on the English vocabulary and the grammatical used inthe sentences.Keywords : Academic writing; vocabulary; grammatical