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Ganaya: Jurnal Ilmu Sosial dan Humaniora
Published by Jayapangus Press
ISSN : -     EISSN : 26150913     DOI : -
Core Subject : Religion, Economy, Humanities, Education, Art, Social,
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other
Ganaya: Jurnal Ilmu Sosial dan Humaniora is a journal published by Jayapangus Press which contains the results of research in the field of social sciences and humanities. The purpose of this journal is to publish and disseminate writings in the social sciences and humanities that can contribute to the development of science. Ganaya: Jurnal Ilmu Sosial dan Humaniora published twice a year in March and September. Ganaya: Jurnal Ilmu Sosial dan Humaniora accepts writings in the form of quantitative and qualitative research from academics, practitioners, researchers, and students relevant to the topic of social science and humanities.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 30 Documents
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Search results for , issue "Vol 7 No 3 (2024)" : 30 Documents clear
Strategi Promotion Mix Untuk Peningkatan Penjualan UMKM Pada Katering Abg Rafin Percut Sei Tuan Anggraini, Nur Marliana; Ramadhan, Muhammad; Harahap, Muhammad Ikhsan
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3315

Abstract

This study aims to analyze and formulate an effective promotion mix strategy to increase sales in Abg Rafin Catering's Micro, Small, and Medium Enterprises (UMKM) located in Percut Sei Tuan. Abg Raffin Catering has been operating for several years and has a loyal customer base. As UMKM operates in the culinary sector, Katering Abg Rafin faces the challenge of increasing market share and revenue amidst tight competition. And in recent years, sales growth has stagnated. One factor contributing to this problem is the lack of optimality in the promotion strategy used. Many UMKMs, including Abg Rafin's Catering, tend to rely on traditional promotion methods, which are now becoming less competitive with digital marketing techniques and more modern promotion approaches. To achieve that goal, a proper promotion mix strategy is essential. We use qualitative research with case study methods. Data is collected through in-depth interviews with business owners, customer surveys, as well as analysis of sales and promotional documents. The results show that an optimal combination of the components of the promotion mix—advertising, direct marketing, personal selling, sales promotion, and publicity—can significantly increase sales. In particular, the increased use of social media and digital platforms as a means of promotion has had the greatest impact. Based on the findings, it is recommended that Katering Abg Rafin implement an integrated and sustainable promotion mix strategy, focusing on enhanced digital marketing activities and direct interaction with customers. This approach is expected to help Katering Abg Rafin compete more effectively in the market and sustain sales growth.
Earnings Management, Financial Performance and Its Influence on Tax Avoidance with Independent Commissioners as Moderation Galatio, Esterline; Trisnawati, Estralita
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3318

Abstract

The exploration of the role between earnings management, financial performance (profitability), and their impact on tax avoidance is a compelling subject that hinges on perspective. This study aims to examine how earnings management and financial performance affect tax avoidance, with an independent commissioner serving as a moderating factor. Conducted as a quantitative analysis, the study focuses on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022, using 80 companies as population, totalling 400 sample data to observe. Utilizing secondary data sourced from annual financial reports available on www.idx.co.id and individual company websites, the study employs a purposive sampling approach. Findings reveal that earnings management and financial performance significantly influence tax avoidance, while the presence of independent commissioners does not moderate the relationship between earnings management, financial performance, and tax avoidance.
The Impact of Transfer Pricing, Capital Intensity, Thin Capitalization on Tax Avoidance with Sales Growth as Moderating Variabel in Pharmaceutical and Health Companies Listed on Indonesia Stock Exchange 2017-2022 Widiani, Viny; Trisnawati, Estralita
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3322

Abstract

In Indonesia, current tax regulations aim to address these practices through rules like transfer pricing, restrictions on interest deductions on loans from affiliated companies (thin capitalization rules), and asset depreciation rules. However, companies often seek loopholes or new strategies to reduce their tax obligations. This study aims to evaluate the impact of transfer pricing, capital intensity, and thin capitalization on tax avoidance practices in the health and pharmaceutical sector in Indonesia. This is particularly relevant as health sector companies listed on the Indonesia Stock Exchange saw an average revenue increase of 6% during the overall economic downturn caused by the Covid-19 pandemic, reflecting the growing public awareness of health importance and efforts to maintain health during the pandemic. The data for this study is obtained from the financial statements of health and pharmaceutical sector companies listed on the Indonesia Stock Exchange from 2017 to 2022, selected through purposive sampling, with a total of 132 observations sourced from www.idx.co.id. The analysis method used was panel data regression analysis, with Gross Profit Margin (TA_GM) used as a proxy. The results show that transfer pricing, capital intensity, and thin capitalization have a positive impact on tax avoidance. However, sales growth does not enhance the influence of these independent variables on tax avoidance. These findings are expected to assist the Tax and Financial Services Authority in enhancing regulations related to tax avoidance in Indonesia, aligning with the reduction of tax avoidance practices in the health and pharmaceutical sector, and increasing state tax revenues.
Transformasi Tata Kelola Badan Usaha Milik Desa (BUMDes) pada Era Digital Wulandari, Gusti Putu Mutia; Lestari, Ni Putu Nina Eka
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3336

Abstract

Villages, as the smallest administrative entities in Indonesia, play a significant role in the national development process. BUMDes is a business entity that is public, owned by the village, and uses funds from the village government for the benefit of the village community. The aim of this research is to determine the transformation process of BUMDes governance from the manual era to the digital era, to determine the role of Good Corporate Governance and digitalization in the BUMDes governance transformation process, to explore the internal and external factors that influence BUMDes in the governance transformation process, and to understand the transformation strategy for BUMDes governance in the digital era. This research uses qualitative methods carried out at BUMDes Kartika Lestari. The data analysis technique used is the interactive data analysis technique by Miles and Huberman. The research results show that the transformation of the governance of BUMDes Kartika Lestari was carried out from 2019, where there were many experiments until an application was obtained that was in line with the objectives in managing BUMDes. The implementation of GCG and digitalization in carrying out the transformation of BUMDes governance is carried out following the 5 principles of GCG, namely Transparency, Accountability, Responsibility, Fairness and Independence. Internal factors and external factors greatly influence BUMDes. The strategy implemented by BUMDes is adding programs, aligning technology, adding business units, improving human resources, collaborating with third parties.
Analisis Pemberdayaan Ekonomi Masyarakat Pesisir di Desa Perlis Kecamatan Brandan Barat Kabupaten Langkat Insani, Fadhillah; Harahap, Isnaini; Syahriza , Rahmi
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3338

Abstract

Empowerment is a process of being empowered, having the strength, ability and energy to master something. As a process, empowerment is the first step for people who are powerless to become empowered where people can have strength, ability and master something that can empower their lives, both personally, in their families and in society. Empowerment of coastal communities is expected to be more empowering and improve welfare. In order to improve the community's economy and improve the Human Resources (HR) of fishing communities, of course empowerment programs must exist and be implemented to reach the fishing communities. This research aims to analyze the economic empowerment of coastal communities in Perlis Village, West Brandan District, Langkat Regency with an Enabling, Empowering and Protecting approach. The research method used is qualitative. The results of this research are that Perlis Village, with the majority working as fishermen, has potential, namely processed products from the sea in the form of sea salt, shrimp paste (belacan), and salted fish. The proceeds from sales of these products can help society improve welfare. Furthermore, fishermen who used to work in the sea looking for fish now concentrate on cultivating mud crabs and overseeing ecotourism, although there is still mangrove tourism in the area. These potentials still need to continue to be developed with the empowerment program implemented by the Perlis Village government. Regional government has four roles in community empowerment. First, the role of government regulators is to set rules to balance development implementation. Second, the government functions as a dynamist by encouraging the participation of various parties when the development process stops (encouraging and maintaining the dynamics of regional development). Third, the government functions as a facilitator by creating conducive conditions for the implementation of development (bridging the interests of various parties in optimizing regional development). Fourth, the government functions as a catalyst by encouraging the participation of various parties when the development process is stagnant.
Analisis Potensi Pasar Tradisional Dalam Persaingan Di Era Digital Kabupaten Asahan Yuni, Ika Darma; Lubis, Fauzi Arif; Arif, Muhammad
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3339

Abstract

Traditional markets are markets that play an important role in advancing economic growth in Indonesia. The existence of this traditional market is very helpful, not only for the regional or central government but also for the people who depend on trading activities to make their lives prosperous, whether they are traders, buyers, agricultural workers and so on. The existence of modern markets and e-commerce makes competition between markets tight. Technological progress is something that cannot be avoided. To be able to compete with modern markets and increase traders' income, traditional markets can use the market potential of the traditional markets of Asahan Regency. Market potential is one of the supporting factors in traditional market competition in the current digital era. Utilizing and maximizing the potential that exists in this market can increase people's income and encourage people to be independent and economically independent. The aim of this research is to determine the potential of traditional markets in Asahan Regency in the digital era. The method used in this research is descriptive qualitative, by describing phenomena that occur in fact in the field. The data collection technique is by direct observation and interviews with consumers and traditional market traders. The results of this research are that the Asahan Regency traditional market has four potentials: first, land potential, second, affordable price potential, third, human resources potential of the Asahan Regency traditional market and fourth, service quality potential. With these potentials, the traditional market of Asahan Regency will be able to compete in the current digital era. And it can increase the income of traders in the traditional markets of Asahan Regency.
Dari Petani Subsisten Ke Ekonomi Pasar : Studi Kasus Petani Kelapa Sawit di Kecamatan Parindu Sanggau Kalimantan Barat Arkanudin, Arkanudin
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3345

Abstract

Independent oil palm plantations in the region are extensive compared to other local crop production. Oil palm has become an important plantation product for local communities. Oil palm plantations significantly change the socio-economic and environmental conditions of local communities. Oil palm plantations in the sub-district contribute significantly more to plantation production than other small-scale crops. The purpose of this study was to investigate and analyze the transition of small-scale agriculture to a market economy and to determine the factors driving this change. This research was conducted in Parindu sub-district, considering that oil palm plantations account for 61.33% of the area. This research uses a qualitative descriptive method. Sampling was done using target sampling. Data collection techniques were conducted through observation, in-depth interviews, and documentation. The triangulation technique was used to check the validity of the data. The data analysis method used the Miles and Hubermen analysis model (data reduction, presentation, and review). The informants in this study were independent oil palm farmers. The research found that before the introduction of market-oriented commercial farming systems, the Parindu community practiced subsistence farming, shifting cultivation and rubber plantations, and the results were sufficient to meet the needs of their families. They did not cultivate rubber as their main job, but as a side job in between their work as farmers. The desire to fulfill family needs became a strong foundation for the transformation of the agricultural economy from subsistence farming to the field of product marketing through the market economy. This change affected farmers' lifestyles, which were reflected in their possessions and assets. Property and wealth clearly increase honor and dignity as well as social status.
Evaluasi Pelayanan Publik di Pelabuhan Roro Dompak Provinsi Kepulauan Riau Susanto, Pamella Dwi Ariyanti; Samin, Rumzi; Subiyakto, Rudi
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3356

Abstract

The service standards for the Roro Dompak port Kepulauan Riau Province are the parameters used as guidelines for the implementation of services and the objectivity of the criteria for assessing the quality of services to the community so that there is guidance on the obligations and promises of organizers to stakeholders in the context of quality, fast, easy, affordable and measurable services. The aim of the research is to analyze the evaluation of Public Services at Roro Dompak port Kepulauan Riau Province. Qualitative Research Method with primary data collection such as closed interviews and secondary data obtained from the Kepulauan Riau Province Transportation Service. Data analysis uses triangulation techniques and uses grand theory based on two approaches: process-oriented evaluation and results-based evaluation. Process-oriented evaluation focuses on the process of providing public services, including accountability, responsibility and responsiveness. Results-based evaluation focuses on public service outcomes, including effectiveness, economics, and efficiency. The research results show that the Roro Dompak port Kepulauan Riau Province has several strengths and weaknesses in providing public services to the community. Its advantages include its strategic location, adequate basic facilities and efficient operations. However, the weaknesses are limited capacity, inadequate infrastructure, and lack of transparency. This study also identified several areas that need to be improved, including increasing port capacity, improving infrastructure, and increasing transparency and accountability. Additionally, the study suggests that ports should focus on improving their responsiveness to community needs, increasing effectiveness in providing services, and reducing costs. Overall, this study provides a comprehensive evaluation of the public service performance of Roro Dompak Port and highlights areas that need improvement to increase its effectiveness in providing public services to the community Kepulauan Riau Province.
Pengaruh Karakteristik Direktur Utama Dan Kebijakan Dividen Terhadap Manajemen Laba Dengan Komisaris Independen Sebagai Variabel Moderasi Sugiarto, Claudia; Trisnawati, Estralita; Verawati, Verawati
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3360

Abstract

Earnings management is an action taken to influence the information contained in the financial statements in order to benefit a party. There are several things that can influence companies to carry out earnings management. CEO is fully responsible for all business activities of the company, the pressure faced can encourage them to take opportunistic actions such as earnings management. There are difference opinion between management and investors regarding dividend policy which can lead to conflicts between management and shareholders that can encourage management to carry out earnings management. This study aims to empirically examine the effect of CEO characteristics and dividend policy on earnings management, as well as to examine the moderating role of independent commissioners in testing CEO characteristics and dividend policy on earnings management. This study uses data on manufacturing industry companies listed on the Indonesia Stock Exchange from the 2019-2021 period obtained from www.idx.co.id. The sample used amounted to 126 using purposive sampling method. The hypothesis testing method used is moderated regression analysis using panel data. The results of this study prove that the CEO characteristics and the presence of independent commissioners can influence the company in carrying out earnings management, while dividend policy has no effect. The higher the age of the CEO and the greater number of independent commissioners can have a negative influence on earnings management, while gender and dividend policy have no effect, and tenure has a positive effect on earnings management. In addition, this study found that independent commissioners can moderate the relationship between age and tenure on earnings management. CEO characteristics and the existence of independent commissioners can influence the company in carrying out earnings management, while dividend policy has no influence. The Financial Services Authority needs to pay attention and supervise the role of the company's independent commissioners in relation to earnings management practices.
Strategi NGO Lingkungan Greenpeace Indonesia Dalam Mendorong Transisi Energi Baru dan Terbaharukan (EBT) di Tengah Kontroversi Realisasi Net Zero Emission (NZE) 2060 di DKI Jakarta Nugroho, Bati; Angela, Deni
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3365

Abstract

Net Zero Emission (NZE) 2060 is a global program that start being realized by 197 countries including Indonesia, which is recommended to be implemented through the New and Renewable Energy (EBT) transition. Unfortunately, the process of realizing NZE 2060 being undertaken by the government for the DKI Jakarta area is currently being called by the Environmental Non-Government Organization (NGO) Greenpeace Indonesia as controversial because it places too much emphasis on electric vehicles compared to EBT. This research aims to analyze the strategy implemented by Greenpeace Indonesia in pushing EBT transition to accelerate the realization of NZE 2060 in DKI Jakarta. The research method used is a qualitative approach with a descriptive research type whose data was obtained through interviews and literature study. Results and research analysis show that since 2008 Greenpeace Indonesia's strategy has succeeded in having an influence in minimizing controversy and encouraging the use of EBT in DKI Jakarta. Before holding campaign activities or demonstrations, Greenpeace Indonesia always collects data through research as initial capital to determine the narrative that will be presented and subsequent actions. Greenpeace Indonesia also completes its strategy by introducing EBT directly to civil society communities to be a role model and increase community participation in the realization of NZE program. In conclusion, collaboration and synergy are needed between the government and environmental NGOs as a forum for civil society to smoothen the EBT transition and accelerate the realization of NZE 2060 program.

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