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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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Synergy of Pancasila, Youth, and SDGs in Protecting the Earth Lubis, Abdul Malik; Hamid, Rizal al
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.v13i2.30665

Abstract

Indonesia is one of the countries facing critical environmental sustainability issues, including deforestation, pollution, and the impacts of climate change. This article discusses how Pancasila, the role of youth, and the Sustainable Development Goals (SDGs) work together to maintain environmental sustainability in Indonesia. As the country's basic philosophy, Pancasila provides a moral and ethical foundation to support sustainable development, where the key principles are humanity, justice, and shared prosperity. Around 23.18% of Indonesia's population are youth, who have great potential to become agents of change in environmental sustainability efforts. They can do so by developing new technologies, organizing campaigns to raise public awareness, and actively participating in environmental policies. This article analyzes the role of youth and Pancasila in achieving the SDGs by using literature study methodology. It is emphasized that the role of youth in adopting environmentally friendly lifestyles and encouraging green innovations such as circular economy and renewable energy technologies is in line with the values of Pancasila and the SDG’s goals. Indonesia can achieve sustainable development while preserving the environment for future generations by working together with this synergy. In addressing the climate crisis, the synergy between Pancasila and the SDGs provides a strong moral foundation. Youth, as agents of change, play an important role in realizing a more just, inclusive, and sustainable future.
The Influence of Taxation Knowledge, Tax Officer Services, and Implementation of E-Filing on Taxpayer Compliance With Tax Sanctions as a Moderation Variable (Empirical Study on Individual Taxpayers at Kpp Pratama Jakarta Gambir Satu in 2023) Anoraga, Adhi; Muslim, Sabarudin
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.v13i2.32528

Abstract

This study aims to determine the effect of tax knowledge, tax officer services, and the application of e-filing on taxpayer compliance with tax sanctions as a moderating variable. This study employs the purposive sampling method, calculating the sample size using the Slovin formula. The data used in this study is primary and cross-sectional data originating from distributing questionnaires to 100 individual taxpayers at KPP Pratama Jakarta Gambir Satu in 2023. The data analysis method used is multiple linear regression analysis, consisting of three main variables (independent, dependent, and moderating variables). The independent variables consist of knowledge of taxation, tax officer services, and the application of e-filing; the dependent variable is taxpayer compliance; and the moderating variable is tax sanctions. This type of research uses a causal study approach to test whether one variable causes other variables to change or not. The design of this research employs a quantitative descriptive study approach to gather useful data that can explain the characteristics of one variable in relation to other variables. The tool used to test this research is the SPSS version 26 application. The results of this study indicate that knowledge of taxation, tax officer services, and the application of e-filing have no effect on taxpayer compliance, while tax sanctions as a moderating variable cannot affect the relationship between tax knowledge, tax officer services, and the application of e-filing to individual taxpayer compliance.
The Effect of PMSE Tax Policy, Tax Socialization, and Taxpayer Compliance on State Tax Revenue (A Study of E-Commerce Players in Jakarta) Colleen, Pamela; Hidayah, Nurul
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.v13i2.33309

Abstract

This research was conducted to determine the influence of PMSE tax policy, tax socialization, and taxpayer compliance on state tax revenue, with a study on e-commerce actors in Jakarta. This research uses a quantitative approach. The analysis methods used are PLS-SEM analysis and Logistic Regression using SmartPLS 3.0 software. Based on the research results, the study shows that the PMSE tax policy variable has a negative and insignificant effect on state tax revenue. The tax socialization and taxpayer compliance variables have a positive and significant effect on state tax revenue.
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017- 2021) Sugiarti, Sugiarti; Safira, Safira
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 12, No 2 (2023): JULI 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v12i2.23486

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Objek penelitian ini adalah perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017 - 2021. Penentuan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan sampel sebanyak 30 perusahaan dengan periode 5 tahun. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program aplikasi SPSS versi 26. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh negatif terhadap penghindaran pajak. Sedangkan leverage tidak berpengaruh terhadap penghindaran pajak.Kata kunci: Penghindaran Pajak, Profitabilitas, Leverage, Ukuran Perusahaan.
Pengaruh Stabilitas Keuangan Dan Ketidakeffetifan Pengawasan Terhadap Kecurangan Laporan Keuangan yang dimoderasi oleh Penghindaran Pajak pada Bank Umum Syariah di Indonesia Chairunisa, Mariyam
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 12, No 1 (2023): Maret 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v12i1.22217

Abstract

This study examines the Effect of Financial Stability and Ineffective Supervision of Financial Statement Fraud moderated by Tax Avoidance at Islamic Commercial Banks in Indonesia in the 2016 – 2020 period. management as an agent with an investor as the principal which often benefits one party, resulting in Financial Statement Fraud. Earnings management as a way to commit financial statement fraud is carried out by the company so that the company looks better than its competitors so that investors who are less careful (inattentive investors) will become victims of the fraud. The research method used is the saturated sample method which uses secondary data in the form of annual reports of fourteen Islamic commercial banks in Indonesia that provide Annual Reports. The data obtained were processed by multiple linear regression analysis using SPSS statistical tools. The results of this study indicate that financial stability has a significant effect on financial statement fraud, while the ineffectiveness of supervision has no significant effect on financial statement fraud. The existence of tax avoidance as a moderating variable does not affect the relationship between the ineffectiveness of supervision on fraudulent financial statements.This research is expected to be a reference for further research. 
ANALISIS PENGARUH KOMUNIKASI PEMASARAN TERPADU TERHADAP CUSTOMER-BASED RETAILER EQUITY (STUDI PADA PELANGGAN MINI-MARKET INDOMARET DI RAWA BUAYA, JAKARTA BARAT) Sari, Christina Ariadne Sekar
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.v13i2.2429

Abstract

Brand equity sangat penting untuk sebuah merek agar dapat bersaing di era yang sangat kompetitif saat ini. Konsep brand equity dapat juga diterapkan pada peritel, yang disebut sebagai customer based retailer equity (CBRE). Indomaret sebagai salah satu peritel mini-market yang mendominasi pasar di Indonesia berusaha untuk meningkatkan brand equity-nya agar dapat memenangkan persaingan. Salah satu cara untuk meningkatkan CBRE adalah melalui komunikasi pemasaran terpadu (IMC). Studi ini bermaksud untuk mengetahui pengaruh IMC terhadap CBRE Indomaret. Hasil analisis SEM dengan LISREL menunjukkan bahwa IMC berpengaruh positif dan signifikan terhadap CBRE. Pengaruh IMC terhadap CBRE adalah sebesar 57% dan sisanya dipengaruhi faktor lain
Peranan Kebijakan Fiskal dalam Sebuah Negara Rahma, Raisa Aulia; Safinka, Anggraini
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 12, No 3 (2023): NOVEMBER 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v12i3.25074

Abstract

Dengan mengubah pendapatan dan belanja pemerintah, kebijakan fiskal merupakan alat ekonomi yang digunakan oleh pemerintah untuk mengelola atau mengarahkan perekonomian menuju kondisi yang lebih baik atau diinginkan. Teknik pengumpulan data yang digunakan peneliti adalah teknik penelitian kepustakaan atau studi kepustakaan. Hukum perpustakaan adalah penelitian yang melibatkan pembacaan buku dan jurnal penelitian sebelumnya, serta sumber data lain yang ada di perpustakaan. Temuan studi ini menunjukkan bahwa kebijakan moneter baik secara strategis dan mematuhi prinsip-prinsip ekonomi Islam yang sesuai dengan syariah. Dengan demikian, kesejahteraan masyarakat diyakini dapat terjamin, pendapatan negara dapat dimaksimalkan, dan pertumbuhan yang progresif dapat terwujud. 
Pengaruh Literasi Keuangan, Gaya Hidup, dan Lingkungan Sosial terhadap Perilaku Keuangan Mahasiswa di Jakarta Kahfi, Khairunnisa; Risman, Asep
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 12, No 2 (2023): JULI 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v12i2.24507

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, gaya hidup dan lingkungan sosial terhadap perilaku keuangan. Objek dan populasi dalam penelitian ini adalah 100 mahasiswa/i yang berkuliah di Jakarta. Data yang diolah didapatkan dari penyebaran kuisioner dengan google form dengan Teknik pengambilan purposive sampling. Dan kemudian dianalisis menggunakan analisis PLS (Partial Least Square) dengan menggunakan software SmartPLS 3.0. Penelitian ini membuktikan bahwa Literasi Keuangan, Gaya Hidup dan Lingkungan Sosial berpengaruh positif terhadap Perilaku Keuangan Mahasiswa di Jakarta.
Analisis Kualitas Pelayanan Digital Banking Terhadap Kepuasan Nasabah Menggunakan Metode E-Servqual dan Qfd pada Aplikasi XYZ Digital Banking Christiaji, Marlina; Amanda, Sheva; Widayanti, Indah Permata; Alfa, Bonita Nurul
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 12, No 2 (2023): JULI 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v12i2.24392

Abstract

This very rapid technological development is felt by all groups, including the banking sector. With the development of information technology which is increasing, it has led to the emergence of internet-based services. Currently, the banking world must adapt by offering various services and facilities based on information technology by promising convenience in transactions for customers. This is a particular challenge for banks because currently competition between banks is increasingly competitive, therefore every bank must think about an appropriate strategy starting from the number of products offered to improving service quality. In this study, the results showed that the quality of digital banking services greatly influences customer satisfaction. Customers tend to be more satisfied and impressed with digital banking that provides services that meet or even exceed their expectations. The level of customer satisfaction with the XYZ Digital Banking application is 4.23 (perception), where this value is lower than the level of satisfaction desired by customers, which is 4.60 (expectation). Based on E-ServQual analysis, the attributes that did not meet customer expectations were Responsiveness (-1.17), Compensation (-0.96), Contact (-0.77), Efficiency (-0.15), and Reability (-0.15). Proposed improvements are to provide training to employees on a regular basis on how to serve and respond to complaints about problems experienced by customers, provide rewards for employee performance so that they can encourage better employee performance because they have a goal to achieve, reinforce company operational standards and impose sanctions for employees who do not follow established company operational standards, and update the FAQ menu and present it in a display that is more easily understood by customers.
PENGARUH PELATIHAN STRATEGI KOPING ADAPTIF UNTUK MENURUNKAN TINGKAT STRES PADA WANITA HAMIL PRANIKAH Dawanti, Rizki; Koentjoro, Koentjoro
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.v13i2.2434

Abstract

Kehamilan pranikah memiliki banyak dampak negatif. Bukan hanya bagi perkembangan janin, namun juga bagi kesehatan psikologis ibu seperti stres selama kehamilan yang dapat mengarah pada kondisi depresi selama dan pasca melahirkan. Keterampilan mengelola stres diperlukan agar para wanita yang mengalami hamil pranikah mampu melalui masa-masa kehamilan mereka dengan kondisi psikologis yang lebih sehat. Hipotesis penelitian ini adalah pelatihan strategi koping adaptif dapat mengubah strategi koping serta menurunkan tingkat stres pada wanita hamil pranikah. Desain penelitian menggunakan kuasi eksperimen yang melibatkan partisipan sebanyak 5 orang wanita hamil pranikah. Pengukuran menggunakan skala koping dan skala stres kehamilan yang diberikan sebelum pelatihan, setelah pelatihan dan 2 minggu setelah pelatihan. Setelah melakukan analisis kuantitatif dengan Mc Nemar test dan Wilcoxon sign ranks test, hasil penelitian ini menunjukkan bahwa tidak ada perubahan strategi koping dengan nilai p=1,000 dan tidak ada penurunan tingkat stres yang signifikan pada subjek penelitian setelah mengikuti pelatihan strategi koping adaptif yang ditunjukkan dengan nilai z=-1,753 dan p=0,080. Namun berdasarkan hasil analisis secara kualitatif, menunjukkan adanya penurunan beberapa aspek stres yang berbeda-beda pada masing-masing subjek penelitian

Page 12 of 16 | Total Record : 153

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