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International Journal of Educational Research and Social Sciences (IJERSC)
Published by CV. Inara
ISSN : -     EISSN : 27745406     DOI : https://doi.org/10.51601/ijersc
Core Subject : Education, Social,
Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other
International Journal of Educational Research and Social Sciences (IJSERSC) is to provide a research medium and an important reference for the advancement and dissemination of research results that support high-level research in the fields of Educational Research and Social Sciences. Original theoretical work and application-based studies, which contributes to a better understanding all fields of Education Research and Social Sciences.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 800 Documents
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Factors Affecting MSMEs Taxpayer Compliance with Taxpayer Knowledge as Moderating Variables Anissa Yuniar Larasati Anissa; Bani Binekas
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.173

Abstract

Taxes are the largest source of revenue in Indonesia. In recent years MSMEs have made a good contribution to the economy in Indonesia. This is the focus of the government to explore the potential for taxes contained in MSMEs. The purpose of this study is to determine the factors that influence taxpayers with tax knowledge as a moderator variable. There are four independent variables tested, namely the tax awareness factor, tax attitudes factor, rational attitude factor, and tax law factors, and the tax knowledge variable being the moderating variable. While the dependent variable is the MSME taxpayer. The sampling method used was a purposive sample with a sample size of 100 UMKM taxpayers. This research uses the Moderated Regression Analysis (MRA) equation model with the help of SPSS v.21. This research method is quantitative, namely searching for data primarily with the research object of MSME taxpayers who are registered in the SME cooperative trade service and industry in the city of Cimahi. Based on the partial research, the variables that have a significant effect are the awareness factor, the tax officer factor, and the rational factor, while the tax law factor does not have a significant effect. While tax knowledge is tested as a moderating variable, tax knowledge has an effect that affects tax awareness and reduces rational factors. Meanwhile, the tax officer and tax law variables have a moderating effect.
Carbon Emission Disclosure: Testing The Influencing Factors Denny Putri Hapsari; Nana Umdiana; Kodriyah; Nikke Yusnita Mahardini
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.174

Abstract

This study aims to detremine the effect of profitability, leverage, company size and media exposure to carbon emission disclosure in manufacturing companies in the basic and chemical industry sectors in 2016 – 2018. The study population consisted of 71 companies and sampled as many as 13 companies or 39 data samples using a sampling technique that is purposive sampling. Data is collected by the company’s Annual Report or Sustainability Report and processed using SPSS version 25.Based on research results it can be concluded that : 1) there is no effect between profitability on carbon emission disclosure, 2) there is a influence between leverage on carbon emission disclosure, 3) there is no effect between company size on carbon emission disclosure, 4) there is a effect between media exposure on carbon emission disclosure .This study has limitations, including the limited observation period in 2016-2018 which allows it to give different results when the study period is longer.The expected benefit from the results of this research is that it can be used as a consideration in making investment decisions, considering that disclosure of information related to carbon emissions is one of the important things for stakeholders.
Analysis Of Local Wisdom In The Discourse Of Indonesian Folklore Malin Kundang Si Anak Durhaka Yuni Wulandari; T. Thyrhaya Zein; Eddy Setia
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.175

Abstract

This study discusses the local wisdom of the folklore of the archipelago, Malin Kundang, the child of disobedience, with a text structure analysis approach. The research method used is the descriptive qualitative method. The data in this study is the text of the folklore of Malin   Kundang Si Anak Durhaka (Malin Kundang the Son of Disobedience). From the results of the study, it was concluded that the analysis of the discourse aspect of the text, which was reviewed on two analytical approaches, namely linguistic analysis, and structural analysis, provided an in-depth understanding of the coherence and coherence of the text so that the contents of the text could be well understood. The socio-cultural context of Minang community life in the text includes social strata or social class, marriage customs, leadership, arts, and beliefs of the Minang community. Furthermore, the socio-cultural context in the text contributes to the life of the Minang community in creating harmony and harmony in society and state life, which is marked by the creation of (customary laws) in each village and is regulated based on local village customs. Local wisdom in the story is known, among others, the value of moral education, politeness education, the value of preserving traditional culture, identity recognition, and religious values.
Comparison Analysis Of Optimal Portfolio Formation Results Using Single Index Model With Markowitz Model During The Covid 19 Pandemic In LQ 45 Index Company Elly Susanti; Nelly Ervina; Ernest Grace; Liper Siregar
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.177

Abstract

Investors with a conservative type have a tendency to avoid risk (avoid risk) can invest their funds. Therefore, a diversification is needed to determine the optimal stock portfolio, including the Markowitz model and the Single Index Model. This study aims to find out the comparison of optimal portfolio formation results by using markowitz model and single index model in the covid 19 pandemic as the object of research there are companies listed in LQ Index 45. For the period used is for 3 periods, namely February 2020 to July 2021. For data processing using the Microsoft Excel application program. The results of the expectations of return and risk from the Markowitz model and single index model show that the portfolio that is better used is the markowitz model because it has a higher return than the single index model.
Indonesia's Capital Market Reaction During The Announcement Of Large-Scale Social Restrictions (Psbb) Volume Ii On Manufacturing Companies Listed On The Indonesia Stock Exchange Khairul Azwar; Elly Susanti; Juan Anastasia Putri; Supitriyani
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.178

Abstract

Since the beginning of the year, the index's performance Combined Share Price (JCI) Tends to decrease and experience Some fluctuations. Some sentiments Affects the movement of JCI. Moment The first two cases of Covid-19 were discovered. On March 2, for example, the price The stock fell 1.68 percent. In fact, down. deeper to 4.9 percent at 23 March in line with concerns market about the spread of the virus [1]. This study aims to determine the difference between Abnormal Return (AR) and Trading Volume Activity (TVA) before and after the Covid-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange. The research was conducted in manufacturing companies registered with 98 companies from September 2020 to October 2020. Data analysis in this study uses different test paired sample t-test, with the study's results showing an insignificant difference in abnormal return before and after the announcement of PSBB I (Large-Scale-Social Restrictions II). At the same time, there are significant differences before and after the announcement of PSBB I for trading volume activity. The results of this study can have implications for investors and potential investors as a source of information in decision making when investing and as a guideline to conduct an analysis of capital market performance as a basis for choosing companies that can provide large returns when important events such as the Covid-19 case occur.
Social Capital And Food Security Of Poor Households In Watersheds During The Covid-19 Pandemic Meyzi Heriyanto; Khairul Anwar; Ismandianto; Ruzikna; Mashur Fadli; Yusmar Yusuf
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.179

Abstract

Poor Household Research on Social Capital and Food Resilience (RTM) The socioeconomic imbalances of impoverished households in the Siak watershed areaprovide the backdrop for the execution of the 2020 Social Distancing and PSBBpolicies. The condition of the population in the Tanjung Rhu and Rumbai PesisirSub-Districts that has tested positive for Covid-19 is relatively low, but the potentialfor the rise and socio-economic gaps is substantial. This research sought to answerthe following key question: How can social capital be mobilized to increase foodsecurity for poor households in the context of social distancing and PSBB policies intwo Pekanbaru sub-districts? Social participation and social capital theory canprovide answers to this topic. The goal of this study was to look at the state of socialcapital and the possibilities for enhancing food security for disadvantaged familiesin the two Covid-19 in the year 2020: (1) The level of public trust in workingtogether to strengthen food security during the implementation of social distancingand PSBB policies; (2) The level of a family trust in working together to strengthenfood security during the implementation of social distancing and PSBB policies; (3)The benefits of formal and informal social networks in dealing with SocialDistancing and PSBB; (4) The benefits of socialization medium for formalgovernment and informal regulations fo? The following are the findings of theresearch given in this paper: To begin with, this PSBB policy influenced the riverflow resilience of impoverished households in Pekanbaru City's Tanjung Rhu andMeranti Pandak villages. Second, the components of social capital that weresignificantly related to community and household trust in establishing relationshipswithout mutual suspicion, household trust in being able to maintain a sustainableenvironment, and in dealing with the impact of the implementation of Covid 19 afterthe PSBB's enactment. Third, social capital can be established and improved at thecommunity level in the form of social institutions that help improve food security inpoor communities.
Ethico-Legal Aspects Of Personal Data Protection In Indonesia Yovita Arie Mangesti; Slamet Suhartono; Ahmad Mahyani
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.180

Abstract

Protection of personal data is a manifestation of the state's role in protecting human rights. The use of electronic data on the one hand provides convenience, especially in terms of accessibility of public services, but on the other hand electronic data leakage is a violation of ethics and law. This paper is a normative legal research that examines the ethical aspects of personal data protection in Indonesia with a statutory approach and a conceptual approach. There is an ethical and legal correlation that should be the legal ratio of personal data protection, so that in order to provide legal protection not only through the formation of laws but also the efforts of the information commission agency to educate the public that ethically the misuse of one's personal data for commodities is a non-legal act. ethical behavior that exploits and demeans human dignity, which must be accounted for. Protection of personal data is realized by making crimes against personal data a common offense, and providing public accessibility to obtain advocacy whenpersonal data is misused in order to achieve the value of justice and legal protection.
Social Capital: A Literature Review In Resources Management Yusmar Yusuf; Meyzi Heriyanto; Tri Joko Waluyo; Syafrizal; Mashur Fadli; Achmad Fajri Febrian
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.181

Abstract

The subject of this study is resource management. By examining the literature that has the keyword "social capital" in the article title and a source region, the goal of this study is to identify research trends and research areas in the field of social capital in 2021, as well as publications from time to time and by nation (locus). The search was limited to Scopus-indexed publishers. To be used as research literature analysis material, the article must meet six inclusion criteria. A total of 120 articles were found to be related to the inclusion criteria and used as material for literary analysis in this study. The VOS Viewer Software is used in the SLR approach and there. The results of the SLR mapping in 2021 demonstrate that it is currently developing, and there are chances for social capital research with topics like cooperation, grassroots level, collaboration network, and supply chain collaboration. The scope of grassroots collaborative and social capital research is extremely vast, encompassing both technical and non-technical domains. Researchers from various countries are investigating how to bring changes in the business environment closer to the era of the digital economy and achieve a longterm competitive advantage in the field of technology, which is defined by traits such as technical mastery and innovation. This study's findings are remarkable.
Health Promotion Of Covid-19 Vaccine At Health Department In Palu Sitti Murni Kaddi; Fitriani Puspa Ningsih
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.182

Abstract

This study aims to describe and recognize health promotion about the benefits of the COVID-19 vaccine at the Palu City Health Departmen. The research method used is qualitative. The data source comes from in-depth observations and interviews. Data analysis techniques are data reduction, data presentation, and data verification. The results showed that there are three stages carried out by the government, namely advocacy related to government efforts to add public insight related to public policy on the covid-19 vaccine in Palu City. Communication can be done face-to-face and online media. The second stage, this social support comes from the police, Pamung Praja Police Unit, TNI, young people as ambassadors of covid-19, sub-district departmens to villages, medical personnel, media consisting of mass media, and social media used by the community, especially in Palu City.The third stage, community empowerment is a process of providing information to families or groups and individuals continuously and continuously. The information or message is very varied ranging from the use of raw Indonesian to the use of Kaili regional languages and languages that are often used every day by the people of Palu City. The delivery of the message uses face-to-face and media communication such as TVRI Central Sulawesi, local radio, FB, Instagram, Palu City Departmen website, Youtube, banners, and brochures.
Preparation Model Of The Indicative Ceiling District In Support Of The Council Development Plan Case Study In The District Of Majalengka Boy Tagajagawani
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.183

Abstract

On the study models the preparation of the ceiling inidikatif district aims to get the standard model in the contrive pegu indicative districts in favor of a council development plan in the district of majalengka. Methodology this research uses a qualitative descriptive approach, with the primary data collection method and skuder through interviews and document study. The results of this study produced a model of a standard preparation of the indicative ceiling district as standard in musnyawarah development plan. The results of this model can be used as a policy area majalengka regency in the preparation of development plans to the budget-setting process in the indicative ceiling district in accordance with the proportional region respectively in the district of majalengka.

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