cover
Contact Name
Ade Ferry Afrisal
Contact Email
ferry.afrisal@universitasbosowa.ac.id
Phone
+62859117272881
Journal Mail Official
official.jsss@gmail.com
Editorial Address
Greenland Sendang Residence No. E-06, Sendang Village, Sumber District, Cirebon, West Java 45611
Location
Kota cirebon,
Jawa barat
INDONESIA
Journal of Social Science
ISSN : 27209938     EISSN : 27215202     DOI : https://doi.org/10.46799/jss.v3i6.478
The Journal of Social Science provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of social sciences, ranging from Management, Economics, Culture, Law, Geography, and Education that belong to the social context. Education and Technology Physiology Economic and Business Humanities Law and Political Language and Literature Engineering Biology Medicine Nursing Environment and Agriculture etc
Articles 611 Documents
RETRACTED: The Influence of Profitability and Leverage on Tax Avoidance with Company Size as a Moderation Variable Icah Putri Utama; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.775

Abstract

This study aims to analyze the effect of Profitability and Leverage on Tax Avoidance with Company Size as a Moderating Variable (Empirical Study of Manufacturing Companies in the Various Industries Sector Listed on the Indonesia Stock Exchange for the 2017-2021 period). The data source for this research uses secondary data in the form of financial reports published on the Indonesia Stock Exchange. In taking the sample for this study using a purposive sampling method and the samples used in this study were 12 companies. The data analysis technique used is hypothesis testing which is processed using the WarpPLS 7.0 application. Based on the results of this study it was found that Profitability has a significant negative effect on Tax Avoidance, Leverage has no effect on Tax Avoidance, Company Size does not moderate the effect of Profitability on Tax Avoidance, and Company Size does not moderate the influence of Leverage on Tax Avoidance.
RETRACTED: The Effect of Work Motivation, Teamwork and Physical Work Environment on the Performance of PT Faradi Pesona Indonesia Employees Dheazalfa Sukmarini; Ahmad Cik; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.776

Abstract

This research is the result of research on the Effect of Work Motivation, Teamwork, and Physical Work Environment on Employee Performance at PT Faradi Pesona Indonesia. The research method used is quantitative method. The results of this study used primary data in the form of a questionnaire to 60 respondents, the results of the study stated that there was a positive and significant influence between the variables Work Motivation, Teamwork and Physical Work Environment on Employee Performance at PT Faradi Pesona Indonesia. Therefore the results of the study have been able to influence work motivation, teamwork and physical work environment on the performance of employees of PT Faradi Pesona Indonesia.
RETRACTED : The Influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on Fulfilling Tax Obligations of Umkm in Baktijaya District, Depok City Nabila Aura Hany; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 2 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i2.777

Abstract

This study aims to determine the influence of Tax Knowledge, Tax Obligation Rights, and Tax Sanctions on the Fulfillment of UMKM Tax Obligations in Baktijaya Village, Depok City. This research data uses primary data in the form of questionnaires to 130 MSME respondents. Data analysis techniques use inferential analysis with multiple linear regression and use the Statistical Product and Service Solution (SPSS) program version 26.0. The results of multiple linear regression analysis show that the variables of Tax Knowledge (X1), Tax Obligation Rights (X2), and Tax Sanctions (X3) have a positive and significant effect on the Fulfillment of UMKM Tax Obligations (Y). The results of this study hope that MSMEs can find out Tax Knowledge, Tax Obligation Rights, and Tax Sanctions that can support taxation.
RETRACTED: Influence of Work Environment, Work Motivation and Work Experience on Employee Performance PT. Pranaja Trimitra Indonesia Kayla Diatry Ramadhani; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.778

Abstract

Study This aim For know influence Environment Work, Work Motivation, and Work Experience on performance his employees. Technique This research utilizes a quantitative approach, with survey methods chosen as the primary data source. Primary data used for research This shaped questionnaire Which given to 67 person employee PT. Pranaja Trimitra Indonesia. Technique analysis data in study This covers regression linear multiple And hypothesis test (test t) Which processed using SPSS 23 application. From results study can seen that experience Work produce positive influence on employee performance, while the work environment and motivation Work No produce positive effect to performance employee.
RETRACTED: The Effect of Training, Compensation and Work Discipline on Employee Performance at PT. Pegadaian Ayu Lian Putri; Ahmad Cik; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.779

Abstract

This study aims to analyze the positive and significant effect of Training, Compensation and Work Discipline on Employee Performance. The research methodology used is quantitative method and uses multiple linear regression analysis with processing using Statistical Product and Service Solutions (SPSS) version 26 with data collection method through questionnaires to 70 employees of PT. Pegadaian. The results of this study indicate that there is an influence between Training (X1) and Employee Performance (Y) of 0.515 and has an effect of 51.5%. For the influence variable between Compensation (X2) and Employee Performance (Y) of 0.180 and has an effect of 18%. The influence variable between Work Discipline (X3) and Employee Performance (Y) is 0.153 and has an effect of 15.3%. The results showed that Training, Compensation and Work Discipline had a positive and significant effect on Employee Performance at PT. Pegadaian.
RETRACTED: The Effect of Work Motivation, Work Experience, Work Compensation and Work Discipline on Employee Productivity of PT. Easypower Global Technology Jody Eko Saputra; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.780

Abstract

In order to anticipate the era of globalization which is marked by an increasingly competitive business world and no longer recognizes national boundaries, companies are required to optimize all available resources. This study aims to determine the impact of work motivation, work experience, work compensation and work discipline on the work productivity of PT. Easypower Global Technology. This research was conducted on 106 respondents, namely employees of PT. Easypower Global Technology. In taking the sample for this research, the method used is the random sampling method. The data analysis technique used was multiple linear regression analysis and the hypothesis test used was the T-statistical test which was processed on SPSS version 22. The results showed that the independent variables simultaneously or together had a significant effect on the dependent variable. The results of the calculation of the F test showed that Fcount Ftable (101.482 2.46). Likewise, the results of the T-test state that tcount ttable and the significance value of (0.05), which means that the independent variable partially has a significant effect on the dependent variable. It can be concluded that, Work Motivation, Work Experience, Work Compensation and Work Discipline simultaneously or partially have a significant effect on the Work Productivity of PT. Easypower Global Technology.
RETRACTED: The Influence of Jakless Planning on Profit Management with Institutional Ownership as a Moderation Ivariable Regita Syadza Farika; Ahmad Cik; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.781

Abstract

The aim of this research is to examine the effect of tax planning on earnings management using institutional ownership as a moderating variable. The data source for this research uses secondary data, the population of this research data is various manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange (BEI) during the 2015-2020 period. The data sample for this research is 60 samples from 10 companies that carried out Objective Sampling, namely sampling based on certain considerations. Data analysis was carried out using multiple linear statistics processed in SPSS version 25. Based on the results of research conducted using the T-test, it can be concluded that tax planning has no effect on income management and the moderating variable of institutional ownership cannot strengthen the relationship between tax planning and income management.
RETRACTED : Analysis of Service Quality, Payment Procedures and Tax Sanctions on Improving Motor Vehicle Taxpayer Compliance (at the North Medan Samsat Office) Sarah Monika Napitupulu; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 2 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i2.782

Abstract

The purpose of this study is to analyze Service Quality, Payment Procedures and Tax Sanctions on Taxpayer Compliance at UPT SAMSAT Medan Utara. The data source of this study used primary data obtained by conducting questionnaires and given to respondents. The data analysis method in this study used multiple regression analysis with testing tools using SPSS software version 24. The population used in this study is two-wheeled motor vehicle taxpayers registered with UPT Samsat Medan Utara. Sampling in a study of 100 respondents using the accidental sampling method. The stages of research include descriptive statistics, Validity and Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Test. The results of hypothesis testing show that the variables of service quality, payment procedures and tax sanctions have a partial and significant effect on taxpayer compliance.
RETRACTED: The Influence Of Transformational Leadership, Extrinsic Work Motivation And Work Discipline On Employee Performance Agricultural Extension And Human Resource Development Agency (Bppsdmp) Ministry Of Agriculture Erika Triana; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 1 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i1.783

Abstract

This research is used to determine whether there is transformational leadership, work extrinsic motivation and work discipline on the performance of BPPSDMP employees of the Ministry of Agriculture. By paying attention to the level of control of human resources (HR), an agency is expected to make a major contribution in improving employee performance. This view also uses primary data. The data collection technique used was to use a questionnaire received by distributing questionnaires via google form to 104 employees at the Ministry of Agriculture's BPPSDMP. The information analysis approach used in this review is multiple linear regression evaluation, which is operated through the SPSS 23 application. Based on the results of this study, it shows that the variables of transformational leadership, work extrinsic motivation and work discipline have a significant effect on employee performance. That partially transformational leadership variables have a significant effect on employee performance. That the extrinsic work motivation variable has a dominant effect on employee performance. And the work discipline variable has a significant positive effect on the performance of BPPSDMP employees at the Ministry of Agriculture.
RETRACTED : The Effect Of Motivation, Work Discipline And Work Environment On Employee Performance In Pt. Rekayasa Aplikasi Digital Anisya Putri Firdaus; Ahmad Cik; Kumba Digdowiseiso
Journal of Social Science Vol. 5 No. 2 (2024): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v5i2.784

Abstract

This study aims to determine and analyze employee motivation, discipline, and work environment and its effects on employee performance. This research was conducted at PT. Rekayasa Aplikasi Digital. In addition, this study aims to provide information and advice to the Human Resources Management of PT. Rekayasa Aplikasi Digital. Data was collected using a questionnaire with a Likert scale. The respondents in this study were 100 employees at PT. Rekayasa Aplikasi Digital itself. The analyses used in this study are quantitative descriptive analysis and qualitative analysis. The results showed that motivation, work discipline and work environment had a positive and significant effect on employee performance. This is shown from the coefficients table in the regression equation model KK = 0,261 M + 0,284 DK + 0,221 LK. The results of the conclusion of the hypothesis on the t-test partially obtained a significant value on the motivation variable of 0.05, while on the work discipline variable of 0.02 and on the work environment variable of 0.017. So it can be partially concluded that the three independent variables have a significant influence on the dependent variable.

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