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Articles 228 Documents
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EFFECT OF PROFITABILITY, LEVERAGE AND CHARACTERISTICS OF CORPORATE GOVERNANCE IN TAX AVOIDANCE MINING COMPANY LISTED IN BEI Anita Wijayanti, Andhika Avistra Rahmawati, Endang Masitoh W &
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

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
Consumer Religiosity Based on Islamic Perspective: Comparison between Muslim Students at Public University and Islamic University in Pekanbaru City Julina, Julina
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

This study aims to determine whether there are differences in the level of religiositybetween students from public universities and Islamic universities. Religiosity is animportant aspect to be examined in the field of consumer behavior considering religion isthe most fundamental cultural factor that influences consumer choice of products andservices. Religiosity in this study refers to research by Khraim (2010) which is measuredusing four dimensions that is religious education, financial services, current issues, andproducts with sensitive elements. Respondents are students of two state universities inPekanbaru City. Data is collected using questioner and then analyzed by usingindependent sample t test. The results showed no significant differences betweenrespondents who came from public universitiy and Islamic university. Pekanbaru city isinhabited by the majority of Muslims make the level of religiosity of students is not showdifferences even though the Islamic university curriculum contains more elements ofIslamic education. The results of this study can be a reference for marketers to set targetmarketing to Muslim consumers in general in Pekanbaru City.Keywords: Islamic University; Public University; Religiosity
The influence of Experiential Marketing and Brand Trust on Customer Satisfaction and Customer Loyalty Hotel Aryaduta Pekanbaru Rahayu, Deny Danar
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

This study aims to analyze the influence of Experiential Marketing and Brand Trustvariables on Customer Satisfaction and Customer Loyalty. This research wasconducted on the customers of Hotel Aryaduta Pekanbaru. Where these customershave to more than 1 times stay at Hotel Aryaduta Pekanbaru. In this study consistsof four variables, namely one dependent variable, one intervening variable and twoindependent variables. The variables are Customer Loyalty (Y2), CustomerSatisfaction (Y1), Brand Trust (X2), and Experiential Marketing (X1). This studywas conducted using a sample of 100 people. This research uses simple randomsampling technique that is taking the sample member from the population is donerandomly without considering the strata in the population. This is done whenmembers of the population are considered homogeneous. While in terms of dataanalysis, this study uses Path Analysis method with the help of SPSS (StatisticalPackage of Social Science) version 20. Based on Hypothesis test conducted, Theresults showed that Experiential Marketing and Brand Trust have positive andsignificant impact on Customer Satisfaction and Customer Loyalty .Keywords: Experiential Marketing, Brand Trust, Customer Satisfaction, Customer Loyalty.
The Influence of Capital Structure, Liquidity, Asset Structure, and Asset Turnover to the Financial Performance of the Consumer Industry Sector In IDX Kartika Hendra Titisari, Neti Rukma Rahayu, Siti Nurlaela &
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

The capital market industry is undergoing rapid growth. The company in carryingout its operational activities, requires a large capital. To be able to obtain fundseasily, of course, the company must be in a healthy financial condition. Thishealthy condition is reflected in the companys financial performance. The newnessof this research is to conduct empirical test about the effect of capital structure,liquidity, asset structure and asset turnover to financial performance of consumerindustry sector in Indonesia Stock Exchange year 2014-2016. The difference withprevious research lies in the use of independent variables, the number of samplesused and the study period. This research is a quantitative research. The method ofanalysis in this research is multiple linear regression analysis. Partial test result (ttest) shows that the variable of capital structure (DER), liquidity (CR), and assetturnover (TATO) have significant effect to financial performance (ROA). Whilethe asset structure variable (FATA) has no significant effect on financialperformance (ROA).Keyword: ROA, DER, CR, FATA, TATO
The Nationalism Cultivation Through the Folk Songs In Sandhy Putra Kindergarden Surakarta Widjanarko, Paulus
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

This research aims to introduce the folk songs, because the folk songsloaded with positive values and moral message such as nationalism, that can be abasic character formation. This research used qualitative descriptive method,which means that the discussed problems in this research illustrate or elaborate onthe state or phenomenon. The results of this research was given materials aboutfolk songs by story telling model or fairy tales. The teacher taught the gamesong such as “The Padhang Bulan” which tells story of love to God and theuniverse and its contents as God creation. This song also told us about the carenature and togetherness towards fellow human beings and grateful feeling. Inaddition to folk songs learning achievement by story telling, teachers usedthe audio visual media on the folk songs showed about Indonesias natural beautyand cultural richness of Indonesia.Keywords: character cultivation, folk songs.
The Effect of Profitability, Firm Size, Sales Growth and CSR Against Tax Avoidance on Companies Listed in BEI Year 2013 – 2016 Yuli Chomsatu, Shella Octaviana, Kartika Hendra Titisari &
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

This research aims to test the effect of profitability, firm size, sales growth and CSRon tax avoidance. This type of research in the research it is associative with thecausal relationships. This research uses the cash effectife taxes rates as a proxy oftax avoidance. The population of this research as much as 156 companies listed atthe IDX and publishes sustainability report year 2013-2016. While the sample wasselected using a purposive sampling method and retrieved samples as many as 75companies. In this study data analysis methods are used, namely multiple linearregression analysis. The data in this study in the analysis using the help of SPSS17. The results of this research show that profitability, firm size and the CSR effecton tax avoidance. While sales growth has no effect against tax avoidance.Keyword: Profitability; Firm Size; Sales Growth; CSR; Tax Avoidance.
The Effect of Corporate Social Responsibility Disclosures to Tax Avoidance (In a Company Listed on the Indonesian Stock Exchange 2015-2016) Yuli Chomsatu, Linda Febriana, Suhendro &
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

This research aimed to obtain empirical evidence of the influence of CorporateSocial Responsibility (CSR) to tax avoidance. In this research are independentvariables used to disclosure of CSR economic dimension, CSR environmentaldimension and CSR social dimension. While the dependent variable, in thisresearch is the tax avoidance.The samples that used in this research is companieslisted on the Indonesia Stock Exchange (BEI), based on purpose sampling methodwas obtained 44 companies. Observation period was 2015-2016. Corporate taxavoidance is proxy by ETR. The indicators disclosure of CSR is using GlobalReporting Intiative (GRI) guideline. The data in this research was processed usingSPSS in multiple regression method. The result of this research shows that CSReconomic dimensionand CSR social dimension does not have significant influenceto tax avoidance. While CSR environmental dimension have significant influenceto tax avoidance.Keyword: CSR economic dimension; CSR environmental dimension; CSR social dimension;ETR and tax avoidance.
Fun and Play Learning Model for Children with Special Needs Sunardi, Agung Prasetyo, Asrowi, Nunuk Suryani dan
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

Education is an effort to develop human potential optimally, both in terms of physical,mental, social and spiritual in accordance with the uniqueness of each individual. Througheducation is expected every child is able to develop their potential optimally. This is notonly applicable to children in general but is no exception applicable to children with specialneeds.One of those included in children with special needs is children with autism spectrumdisorders, who have developmental barriers in communication, social interaction andbehavior. Some children with autism spectrum disorders do not care what they do. Theyimitate another child without having a reason to do so. Barriers to children should beminimized so that the potential of children can develop optimally. The product resultingfrom the development of this learning model is a model of learning that can be used forespecially Autis with difficulty of its form disruption speech ability.Things that distinguish this learning model is implemented in accordance with thecharacteristics of the childs own method of Fun and Play or learn a fun by playing. Theyare not afraid or feel comfortable because they can not understand whether there is undertreatment. The expected product is a module with a syntax or stage based on fun activities(Fun and Play).Children with Special Needs are unique personalities, sometimes behind their uniquenessstored pearl abilities, where we can not see or label how much they can before we givethem the best treatment. Autism with any spectrum should immediately get the right serviceand no mistreatment because if it had been indicated autistic as far as are knowledge willlead to Schizhoprenia behavior because both have almost similar characteristics .Keywords : fun and play, children with special needs, autism spectrum , disruption speech ability,schizhoprenia
The Influence of Good Corporate Governance, Capital Intensity Ratio, and Profitability to Effective Tax Rate (Empirical Study on Manufacturing Companies Basic Industry Sectors and Chemicals Listed In Indonesia Stock Exchange Year 2011-2015) Anita Wijayanti, Agus Prasetyo, Endang Masitoh &
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

This study aims to examine empirically the influence of good corporate governance(independent commissioner, audit committee, board of directors, & audit quality),capital intensity ratio, and profitability to effective tax rate. The population of thisresearch was manufacturing companies basic industry sectors and chemicals listedon the Indonesia Stock Exchange in the period 2011-2015. Sampling was done byusing purposive sampling method. There were 8 companies that fulfilled thecriteria of sampling. This study used multiple linear regression analysis. The resultsof this study showed that the variable of independent commissioner and board ofdirectors significant influence to the effective tax rate. meanwhile variable auditcommittee, audit quality, and capital intensity ratio, and profitability did notsignificant influence to the effective tax rate. Based on the determinationcoefficient test (R2) obtained the coefficient of determination with adjusted R2 of0,300. These result show that 30,0% of variables effective tax rate can be explainedby the independent commissioner, audit committee, board of directors, auditquality, capital intensity ratio, and profitability. While, the rest of 70,0% isexplained by other factors outside the model in this research.Keywords: effective tax rate, independent commissioner, audit committee, board of directors,audit quality, capital intensity ratio, and profitability
The Influence of Service Quality As A To Total of Quality Management (Study In Badan Pertanahan Nasional Office Yogyakarta) Winarno, Wahyu Handayani, Wisnalmawati &
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

One of the important tasks of the Ministry of ATR/BPN is to carry out theintegrated and integrated Land Resources Management by utilizing thedevelopment of modern information and management system technology. Thisresearch aims to: 1. analyze Total Quality Management that directly affects theapplicant’s satisfaction, 2 Total Quality Management influence on the requestersatisfaction mediated by Service Quality. Subjects in this research are applicants’satisfaction of Pertanahan Office Yogyakarta. The sample uses as many as onehundred respondents, data analysis technique uses Structural Equational Model(SEM) with SmartPLS Program. The results of this research prove: 1. analyzeTotal Quality Management that directly affects the requester satisfaction, 2. TotalQuality Management Total Quality Management influence on the requestersatisfaction mediated by Service Quality. The findings of this study may contributeto consumer behaviour models, in Badan Pertanahan Nasional (BPN) officeYogyakarta and Tripple duties of Higher Education.

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