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Yananto Mihadi Putra
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INDONESIA
Jurnal Ilmu Ekonomi dan Sosial (JIES)
Published by Universitas Mercu Buana
ISSN : 23019263     EISSN : 26210371     DOI : https://doi.org/10.22441/jies
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences
JURNAL ILMU EKONOMI DAN SOSIAL (JIES) is a single-blind peer-reviewed, quarterly, multidisciplinary research journal in the field of Economics and Social Sciences who published by the Research Center, Universitas Mercu Buana. This journal discusses the results of conceptual and applied science research relating to the fields of economics and social sciences and available in Printable version (p-ISSN: 2301-9263) and Online versions (e-ISSN: 2621-0371). This journal is specifically interested in publishing innovative papers in the fields of Economics (such as Economics, Econometrics, Finance, Business, Management, and Accounting) and Social Science (organizational, politics, media and communication, environmental communication, audience studies, social issues, social work, social welfare and studies woman).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 153 Documents
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Zero Waste Lifestyle as an Effort to Reduce Waste From Its Source Hidayati, Nanik Hidayati,
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 1 (2024): Maret 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i1.27591

Abstract

The issue of waste increasingly threatens life in the biosphere, both on land and in water bodies. The accumulated waste collected each year forms massive piles. Waste that is burned causes air pollution and produces greenhouse gases, contributing to global warming and ozone depletion. Various methods, including recycling, have been implemented, yet only 20% of waste is successfully recycled. Therefore, it is necessary to make efforts to reduce waste at its source by educating people about a zero-waste lifestyle. This research is a qualitative study with data collected from interviews, documentation, participatory observation, and literature review. Additionally, questionnaires were used to obtain the zero-waste index percentage and to complement the data. The research subjects include the community and the KerDUS Community in Kendal Regency, Indonesia. The community actively engages in educating the public about zero waste. The community prepares trainers and mentors to provide environmental awareness materials and training on recycling used goods. The community's slogan "Zero Waste Konco Resikan" inspires members to continually share their knowledge. The divisions involved in waste management include POC Konco Resikan, eco-enzyme, ecobrick, maggot gazebo, florist, Mijel soap, bioactivator, Bungpi lampion, compost, and fabric mats. Trained individuals are expected to practice these methods at home.
The Influence of Accounting Conservatism, Fixed Asset Density, and Firm Size onTax Aggressiveness Syahputera, Kelvin Adi; Halim, Sofyan
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.33063

Abstract

This study aims to analyze the influence of accounting conservatism, fixed asset intensity, and company size on tax aggressiveness in non-cyclical companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2022 period. This study is based on the importance of understanding the factors that influence a company's tax planning strategy, especially in the context of tax aggressiveness. This study uses a quantitative approach with a descriptive method. The research sample was selected using purposive sampling, with a total of 102 non-cyclical companies meeting the criteria. The data used is in the form of secondary data from financial statements published in www.idx.com. Independent variables include accounting conservatism, fixed asset intensity, and company size, while the dependent variable is tax aggressiveness. Data analysis was carried out by descriptive statistics, classical assumption tests, multiple regression analysis, correlation and determination coefficient analysis, and hypothesis tests (t-test and F-test). The results of the study show that accounting conservatism, fixed asset intensity, and company size have no effect on tax aggressiveness. These findings indicate that these factors are not the main determinants in aggressive tax planning strategies for non-cyclical companies in Indonesia.
Comparison of Capital Structure Between Multinational and Domestic Company in The Fast-Moving Consumer Goods Sector For The Period 2020-2022 Drunart, Erlangga; Nauli, Intan
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 1 (2024): Maret 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i1.31253

Abstract

This study aims to analyze the capital structure and capital budgeting of two companies, namely UNVR and INDF, in the context of investment decisions during the period 2020-2022. The analysis methods used include normality tests, homogeneity tests, and t-tests to compare financial variables, namely Debt to Equity Ratio (DER), Debt Ratio (DR), Equity Ratio (ER), and Dividend Yield (DY). The normality test results show that all variables are normally distributed. The homogeneity test indicates that the variances between groups are homogeneous. The t-test results indicate that there are significant differences between the DER, DR, and ER of the two companies, with UNVR having higher DER and DR, while INDF has a better ER. However, there is no significant difference for DY, despite INDF's higher dividend yield. These findings offer substantial assistance to investors in considering investment decisions based on the capital structure and dividend policies of both companies.
Analysis of the Relationship between Gross Domestic Product, Gini Ratio, and Human Development Index in Indonesia from 2012 to 2022 Nur Amthori, Nadhif Zaim; Deasy, Venna; Henri, Juan
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 1 (2024): Maret 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i1.28376

Abstract

Equitable income distribution and sustainable economic growth are two main pillars in improving the quality of life for society. This study aims to analyze the relationship between Gross Domestic Product (GDP) and the Gini Ratio on the Human Development Index (HDI) in Indonesia during the period 2012-2022. GDP is used as an indicator of economic performance, while the Gini ratio is used to measure income inequality. This research uses a quantitative approach with multiple regression analysis methods using secondary data obtained. The secondary data used were obtained from the Central Statistics Agency (BPS) and other official publications. Classical assumption tests were conducted to ensure the validity of the regression model, which included normality tests, multicollinearity, autocorrelation, and heteroscedasticity. The research results show that the Gini ratio has a positive and significant effect on the HDI, indicating that a decrease in income inequality tends to improve the quality of human development. Conversely, GDP has a positive but insignificant effect on the HDI, suggesting that economic growth contributes to the improvement of the quality of life for the community.
The Utilization of E-Commerce to Improve The Competitiveness of Msmes inPajagalan Village, Sumenep District Risqi, Sandi Hafifi; Zamzami, Muftil Umam Ilham; Homaidi, Homaidi; Ramadani, Ramadani
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 1 (2024): Maret 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i1.28231

Abstract

With the increasingly rapid development of technology and information, people are familiar with the internet and need constant access to it. A new lifestyle is emerging, namely shopping on the internet or e-commerce. E commerce is not only used by large corporations but also by micro, small and medium businesses. The research was conducted to determine the benefits of e-commerce to increase the competitiveness of MSMEs in Pajagalan village, Sumenep sub-district, Sumenep district. Using descriptive research methods with qualitative analysis. The findings show that MSME revenues increase through e-commerce, making the products sold more widely known and attracting customers more easily. Therefore, e-commerce makes it possible to save advertising costs and increase transaction speed. Therefore, it will increase the competitiveness of MSMEs in Pajagalan Village, Sumenep District, Sumenep Regency.
The Influence of ROA, DER, and Tax Planning on Corporate Income Tax Payable (A Study on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2017 - 2021) Kristina, Lahana; Chairunnisa, Mariyam
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32545

Abstract

This research aims to investigate the influence of ROA, DER, and tax planning on corporate income tax payable in mining companies listed on the Indonesia Stock Exchange during the period 2017-2021. The research method used is a quantitative causal study. This approach is based on positivism philosophy and aims to test predetermined hypotheses. The population of this study consists of 45 mining companies listed on the Indonesia Stock Exchange during the specified period. The sampling technique used is non-probability sampling, employing purposive sampling to select samples. The total sample used in this study is 11 companies. The research results indicate that ROA, DER, and tax planning have a significant influence on corporate income tax payable. This research uses the EViews version 10 software measuring tool.
The Influence of ROA, DER, and Tax Planning on Corporate Income Tax Payable (A Study on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2017 - 2021) Agustiyani, Agustiyani; Minanari, Minanari
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32543

Abstract

This study aims to analyze the influence of company value, leverage, profitability, and institutional ownership on tax avoidance (an empirical study on the telecommunication company sector listed on the Indonesia Stock Exchange for the period 2020-2023). The type of research used is quantitative research. The population in this study is the telecommunication company sector listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling method in this study uses a purposive sampling technique. Purposive sampling is a method used in sample selection where 11 companies were selected over 4 years with a total sample of 44. The data collection technique used in this study is a documentation technique by obtaining data in the form of company annual reports for 2020–2023 and a literature study technique by conducting a literature review and reviewing various sources, such as books, journals, and other sources related to the research. The analysis method used is a multiple linear regression model with the help of the SPSS version 25 program. The results of the study indicate that the company value variable has a positive effect on tax avoidance, leverage has no effect on tax avoidance, profitability has no effect on tax avoidance, and institutional ownership has a positive effect on tax avoidance.
Analysis of PT. Siantar Top, Tbk Financial Statements for The Period 2021-2023 as an Effort To Measure Company Financial Performance Munawaroh, Solehatun; Horisah, Khariratun
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.33161

Abstract

Increasingly fierce competition in the snack food industry is driving companies to continuously improve their financial performance. One important indicator in evaluating a company's performance is the financial statement, which contains information about the company's financial position, operational performance, and changes in financial condition. This research aims to assess the financial performance development of PT. Siantar Top, Tbk during the period from 2021 to 2023, focusing on profit growth and the analysis of four types of financial ratios: liquidity, solvency, activity, and profitability ratios. The method used in this study is qualitative descriptive analysis using secondary data obtained from the company's financial statements over the past three years. The research results indicate that PT Siantar Top demonstrates excellent financial performance with sustainable growth in assets, equity, and profits. Prudent liquidity and debt management, combined with improved profitability, position the company well to face industry challenges and compete with other players in the snack food sector.
Analysis of Calculation, Payment, and Reporting of PPh Article 21 at PT. X (Case Study 2020) Sherly, Sherly; Safira, Safira
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32454

Abstract

Many companies experienced significant revenue declines due to social restrictions and temporary business closures. This has impacted their ability to fulfill their tax obligations, including PPh Article 21. The research subject is PT. X, a company engaged in offset packaging printing. This study uses a qualitative method, addressing issues by collecting, describing, calculating, comparing, and explaining a situation. Specifically, this study is a descriptive research type. The results of the research show that PT. X's calculation of Income Tax Article 21 is still not in accordance with Tax Law No. 36 of 2008.
The Influence of Capital Intensity, Executive Compensation, Political Connections, Profitability, and Leverage on Tax Aggressiveness (Empirical Study on the Mining Sector Listed on the Indonesia Stock Exchange in 2020-2023) Santriafi, Radhika; Setiany, Erna
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32516

Abstract

Tax planning actions using methods that are classified as legal (tax avoidance) or illegal (tax evasion) with the aim of reducing the tax burden are called tax aggressiveness. The aim of this research is to analyze the influence of capital intensity, executive compensation, political connections, profitability, and leverage on tax aggressiveness (empirical study of the mining sector listed on the Indonesian Stock Exchange in 2020-2023). The sample obtained was 34 companies using a purposive sampling method over a period of 4 years so that the total data studied was 136. The data analysis technique in this research was multiple linear regression analysis. The results of the analysis show that capital intensity has a negative effect on tax aggressiveness, executive compensation has little effect on tax aggressiveness, political connections have no effect on tax aggressiveness, profitability has no effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.

Page 11 of 16 | Total Record : 153

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