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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 184 Documents
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RANCANGAN PROGRAM PELATIHAN MENINGKATKAN KEMATANGAN KARIR MAHASISWA PSIKOLOGI UNPAD SEMESTER DELAPAN Avati, Popi; Cahyadi, Dr. Surya
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.v13i2.2433

Abstract

Penelitian ini bertujuan untuk merancang program intervensi untuk meningkatkan kematangan karir pada mahasiswa psikologi UNPAD. Penelitian ini merupakan penelitian Single-Group Pre-test-Post-test Design untuk mengukur perubahan kematangan karir subjek setelah mengikuti program pelatihan. Hasil uji coba menngunakan uji wilcoxon menunjukkan adanya peningkatan yang signifikan setelah mengikuti pelatihan. Uji statistic juga memperlihatkan adanya peningkatan yang signifikan pada tiga dimensi kematangan karir yaitu: perencanaan karir, pengetahun mengenai dunia kerja dan pengambilan keputusan karir, dan tidak mengalami peningkatan yang signifikan pada dimensi eksplorasi karir
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, NON PERFORMING FINANCING, DAN ISLAMIC SOCIAL REPORTING TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH Astuti, Retno Puji
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.v12i1.21697

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance, non performing financing dan Islamic social reporting terhadap kinerja keuangan perbankan syariah. Pengaruh GCG menggunakan proksi ukuran dewan pengawas syariah, proporsi komisaris independen, kepemilikan institusional, dan jumlah dewan pengawas Syariah. Pengaruh ISR menggunakan ISR yang mengacu pada standar AAOIFI. ISR terdiri dari 5 tema utama yaitu pendanaan dan investasi (finance and investment), produk (product), karyawan (employees), masyarakat (society), dan lingkungan (environment), dan terdiri dari 39 item indikator. Variabel dependen penelitian ini adalah kinerja keuangan dengan indikator Return on Assets (ROA).Populasi penelitian ini adalah bank umum Syariah terdaftar pada Otoritas Jasa Keuangan (OJK) periode 2014 hingga 2018 yaitu sejumlah 14 bank. Metode pengambilan sampel yang digunakan adalah purposive sampling. Data yang diperoleh diolah dengan analisis regresi data panel menggunakan alat statistik Eviews 10. Hasil dari penelitian ini menunjukkan bahwa proporsi dewan komsaris independen, kepemilikan institusional dan dewan pengawas syariah tidak berpengaruh terhadap ROA. Sedangkan variabel NPF berpengaruh negatif dan signifikan terhadap ROA. Dan ISR berpengaruh negatif terhadap ROA
Perbandingan Kinerja Keuangan PT Medco Energi Internasional Sebelum Dan Sesudah Akuisisi Conocophillips Co. Sadewi, Zhafira Afifah; Wahono, Diah Nurhaliza; Salwa, Nur Afifah; Putri, Adisti Cahya Ardianti; Rianto, Muhammad Richo
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.v12i3.24565

Abstract

Penelitian ini dilakukan untuk menggali informasi lebih dalam mengenai perbandingan laporan keuangan PT Medco Energi Internasional sebelum dan sesudah mengakuisisi ConocoPhillips Co dengan menggunakan metode rasio likuiditas (current ratio dan quick ratio), rasio profitabilitas (gross profit margin, net profit margin, return on aset, dan laba atas ekuitas), dan rasio aktivitas (rasio perputaran persediaan). Dari hasil penelitian, rasio likuiditas pada tahun setelah akuisisi mengalami peningkatan, rasio profitabilitas pada tahun setelah akuisisi mengalami penurunan, dan rasio aktivitas pada tahun setelah akuisisi mengalami penurunan. Perusahaan hanya perlu mengelola asetnya dengan baik untuk meningkatkan profitabilitas dan kinerja aktivitas yang sebelumnya menurun akibat akuisisi.
Performance and Effort Expectancy on Behavioral Intentions and Their Implications for Fintech Use Behavior in Indonesia Hendra Hadiwijaya; Muhammad Fajar Ariwibowo
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 3 (2024): November 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of Performance and Effort Expectancy on Behavioral Intentions and the implications for fintech Use behavior. The population in this research are people in Indonesia who have used Fintech. Purposive sampling was used in this research. The sample taken was 280 respondents. The analysis technique used in this research is structural equation modeling (SEM). The research results show that Performance and Effort Expectancy positively affect Fintech Behavioral Intentions in Indonesia. Performance, effort, Expectations, and Behavioral Intentions positively influence Fintech Use behavior. Behavioral Intentions have a greater influence on Fintech Use behavior in Indonesia than Performance expectancy and Effort Expectancy on Fintech in Indonesia. Performance and Effort Expectancy positively influence Behavioral Intentions and their Implications for Fintech Use behavior in Indonesia. Effort Expectancy has a greater influence than Performance expectancy on Behavioral Intentions, and its Implications for Fintech Use behavior in Indonesia.
Method DestinationIn Delivery of Merchandise (Case Study of Cahaya Ternak Trading Company PS) Ranelsa Putri; Endah Masrunik; Irvan Ali Mustofa
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 3 (2024): November 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Freight forwading procedures have a significant impact on a company’s operations and profitability. The destination shipping method is used because it allows for lower operational costs and more efficient logistics because the title of the product passes from the supplier to the buyer upon arrival at the destination. This research aims to find out how to apply the destination method in acquiring trade goods at Cahaya Ternak Ps. This research uses qualitative description with interviews and documents related to purchasing procedures at Cahaya Ternak Ps are used to collect data. The results showed that Cahaya Ternak Ps can gain several benefits by using the destination approach, including reduced operational costs and improved inventory control. This approach also lowers the likelihood of damaged goods, guaratees timely delivery of goods, and improves operational effectiveness. This approach is essential fo maintaining the supply and quality of animal feed products, as seen from the regularity of purchases made throughout the year.
Synergy of Pancasila, Youth, and SDGs in Protecting the Earth Abdul Malik Lubis; Rizal al Hamid
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 2 (2024): Juli 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.
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): Juli 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) Radhika Santriafi; Erna Setiany
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 2 (2024): Juli 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.
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) Adhi Anoraga; Sabarudin Muslim
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 2 (2024): Juli 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 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): Juli 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.

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