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CEBONG Journal
Published by Ihsa Institute
ISSN : 2828366X     EISSN : 2828366X     DOI : https://doi.org/10.35335/cebong
Core Subject : Economy, Science, Agriculture, Engineering,
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering
CEBONG Journal adalah jurnal ilmiah akses terbuka, peer-review, dan ilmiah yang diterbitkan oleh IHSA Institute, Indonesia. Tujuan dari CEBONG Journal adalah untuk mempublikasikan artikel penelitian asli dari para peneliti dan praktisi tentang berbagai topik Green Economy dan Blue Economy: energi, lanskap, infrastruktur, Sumberdaya Perairan dan Kelautan, Teknologi Inforamasi dan Komunikasi (TIK), Digital Economic
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 86 Documents
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Analisis corporate social responsibility (csr) dan good corporate governance (gcg) terhadap tax avoidance pada perusahaan manufaktur sektor industi barang konsumsi yang terdaftar di bei Gracia Am; Siti Friantin
Cebong Journal Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy
Publisher : IHSA Institute

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Abstract

This study aims to examine the effect of corporate social responsibility (CSR) and good corporate governance (GCG) on tax avoidance in manufacturing companies in the consumer goods industry sector which are listed on the IDX for the 2019-2021 period. This research uses quantitative methods and purposive sampling techniques with secondary data on financial statements and annual reports. Multiple linear regression is used as an analysis model. The results of the study show that partially corporate social responsibility and audit committees have no significant negative effect on tax avoidance, the board of commissioners has a significant positive effect and the board of independent commissioners has a significant negative effect. The ability of CSR, as well as the components of GCG (board of commissioners, independent commissioners, audit committee) in explaining tax avoidance of 32.5% is indicated by an adjusted R2 value of 0.325. While the remaining 67.5% is influenced by other variables outside of this study.
Analysis of the effect of return on equity (roe) and company size on dividend per share (dps) in state-owned banks for the 2017-2021 period Sairun Simanullang; Fransiska Simanullang
Cebong Journal Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy
Publisher : IHSA Institute

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Abstract

This study aims to determine how much influence Return On Equity (ROE) and Company Size have on Dividend Per Share (DPS) in BUMN-Owned Banking for the 2017-2021 period, both partially and simultaneously. The method used in this research is quantitative data. The sample used is financial reports from 2017-2021. While the analysis technique used is descriptive analysis, classical assumption test, multiple regression analysis, regression coefficient and coefficient of determination. Based on the results of research on Bank Mandiri, BNI and BRI obtained the results of the F Test, amounting to 8.985 > 3.58 with a significance value of 0.004 <0.05 so that simultaneously Return On Equity (ROE) and Company Size have a significant and significant effect on Dividend Per Share with a relationship percentage of 82.5%. Based on the results of the partial T-test Return On Equity (ROE) on Dividend Per Share, a value of 2.079 <2.201 is obtained with a significant value of 0.060 > 0.05. percentage of 59.2%. The results of the partial T-test for Company Size on Dividend Per Share obtained a value of 3.673> 2.201 with a significant value of 0.003 <0.05. The results indicated that there was a significant effect of Company Size on Dividend Per Share with a percentage of 72.7%
Differences in financial performance and stock trading activities in public companies that receive tax incentives and those that do not receive tax incentives Risa watti; Nurul Azizah; Djojo dihardjo
Cebong Journal Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy
Publisher : IHSA Institute

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Abstract

This study analyzes the differences in Financial Performance and Trading Activities between public companies in the manufacturing sector listed on the Indonesia Stock Exchange that received PP No. 30 of 2020 tax incentives and those that do not receive PP No. 30 of 2020 tax incentives. With this facility, companies that meet certain requirements can get a reduced income tax rate of 3% of the general rate. Financial performance is proxied using ratio. Profitability, and ratio, Mark. Market. price. book. value. While stock trading activity is proxied using the frequency of stock trading. The object of research is manufacturing companies that obtain PP No. 30 of 2020 facilities and manufacturing companies that did not obtain PP No. 30 of 2020 facilities during 2020 - 2021.
Product Originality and Buying Culture on Purchase Decisions Through Brand Advocacy on JD.ID E-Commerce Sungguh Pranata
Cebong Journal Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy
Publisher : IHSA Institute

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Abstract

The main objective of this research is to analyze the effect of product orientation and buying culture on purchasing decisions through brand advocacy in JD.ID E-Commerce. The approach used in this research is associative and quantitative by using path analysis. The population in this study are friends, family and all those related to social media Facebook and the researcher's TikTok. The time of the research was conducted from April 2023 to May 2023. Where the sample in this study was 119 respondents. The results showed that the color of the product on the purchasing decision of the t test results was 0.749 < t table 1.196 and the original sample was 0.471, the P-Value was 0.015. For buying culture on buying decisions, the results of the t test from this study were 1.764 > ttable 1.196 and the initial sample was 0.167 with a P-Value of 0.004. To differentiate products through brand advocacy on purchasing decisions, the t test is 0.925 < t table 1.196 and the original sample is 0.332 with a P-Value of 0.012. And for the buying culture variable through brand advocacy on purchasing decisions. of 3.765 > ttable 1.196 and the original sample is 0.351 with a P-Value of 0.005
Pengaruh religiusitas, citra sekolah, dan program unggulan terhadap keputusan orang tua memilih madrasah ibitdaiyah (mi) untuk anaknya Judi Suharsono; Mutinda Widayanto; Mufid Andrianata; Novan Fithrianto; Nur Ahmad
Cebong Journal Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy
Publisher : IHSA Institute

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Religiusitas, Citra Sekolah, Dan Program Unggulan Tehadap Keputusan Orang Tua Memilih Madrasah Ibtidaiyah (MI) Kahasri Kota Probolinggo Untuk Anaknya baik secara simultan, parsial, dan dominan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan analisis asosiatif kasual, dengan variabel bebas yang digunakan adalah Religiusitas, Citra Sekolah, dan Program unggulan. Sedangkan variabel terikat yang digunakan dalam penelitian ini adalah Keputusan Memilih. Sampel dalam penelitian ini adalah sebanyak 52 wali murid dari jumlah populasi 104 orang tua yang mendaftarkan anaknya di MI Kahasri Kota Probolinggo pada tahun ajaran 2021/2022. Pengambilan sampel dilakukan dengan metode simple random sampling. Teknik analisis yang digunakan dalam penelitian ini menggunakan deskriptif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa religiusitas, citra sekolah, dan program unggulan secara parsial berpengaruh signifikan terhadap keputusan memilih
The influence of tax knowledge, tax sanctions and taxpayer awareness on msmes taxpayer compliance (an empirical study on registered msmes at KPP Pratama Sukomanunggal Surabaya City) Mira Pramudianti
Cebong Journal Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy
Publisher : IHSA Institute

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Abstract

Payment and reporting of taxes is an obligation of citizens as a manifestation of the role of citizens in building and financing national development. Taxes that have been collected by the Directorate General of Taxes will be distributed to authorized parties in the country's development process. There are three types of tax collection in Indonesia, namely the official assessment system, self assessment system and withholding assessment system. However, currently most of the tax collection in Indonesia uses a self-assessment system. The self-assessment system is a collection system that authorizes taxpayers to determine the amount of tax payable to be paid, make deposits and report taxes independently. This research includes research that uses the Quantitative Correlational method because this research was conducted to examine the relationship between variables. In the model analysis and hypothesis testing, it can be seen that the calculated F value is equal to and the significant value is 0.000, meaning that the variables of tax knowledge, tax sanctions, taxpayer awareness simultaneously have a significant effect on taxpayer compliance. In the t hypothesis, it is known that the variable knowledge of taxation and sanctions taxation affects taxpayer compliance. Meanwhile, taxpayer awareness affects taxpayer compliance.
Pengaruh lokasi, persepsi harga dan kualitas Layanan terhadap minat menonton Di bioskop cinema xxi transmart Pangkalpinang Nadia Oktaviani; Sumar; Dony Yanuar
Cebong Journal Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy
Publisher : IHSA Institute

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Abstract

Penelitian ini dilatarbelakangi oleh fenomena yang menunjukkan ketidakstabilan pada jumlah penonton dan menarik minat menonton pada Bioskop Cinema XXI Transmart Pangkalpinang. Penelitian ini bertujuan untuk mengetahui dan menganalisis kajian tentang lokasi, persepsi harga, kualitas layanan, dan minat menonton. Penelitian ini termasuk penelitian deskriptif. Metode yang digunakan yaitu metode kuantitatif. Jumlah sampel dalam penelitian ini adalah 100 responden dengan menggunakan teknik sampel acak sederhana. Model analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pada Bioskop Cinema XXI Transmart Pangkalpinang berada pada kategori baik. Hasil pengujian analisis regresi berganda menunjukkan hasil positif dari seluruh variabel yang ada. Sedangkan pada uji t dan uji f menunjukkan bahwa variabel lokasi, persepsi harga dan kualitas layanan berpengaruh positif dan signifikan terhadap minat menonton di Bioskop Cinema XXI Transmart Pangkalpinang. Hasil analisis determinasi koefisien (R2) menunjukkan nilai angka Adjust R Square yaitu 0,587 atau 58,7%. Hal tersebut berarti variasi variabel minat menonton dapat dijelaskan oleh variabel lokasi, persepsi harga dan kualitas layanan sebesar 58,7% dan sisanya 41,3% dapat dijelaskan oleh variabel lain yang ada diluar variabel penelitian
Pengaruh disiplin kerja dan sarana prasarana terhadap kinerja pegawai unit pelaksana teknis (UPT) puskesmas selindung Putri Pajarini; Maya Yusnita; Dian Prihardini Wibawa
Cebong Journal Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy
Publisher : IHSA Institute

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Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui kajian pengaruh disiplin kerja dan sarana prasarana terhadap kinerja pegawai pada Unit Pelaksana Teknis (UPT) Puskesmas Selindung. Pendekatan yang diakukan pada penelitian ini adalah pendekatan deskriptif. Metode yang digunakan yaitu metode kuantitatif dengan sampel sebanyak 46 responden, sedangkan teknik pengambilan sampel menggunakan teknik sampel jenuh. Variabel bebas dalam penelitian ini terdiri dari disiplin kerja dan sarana prasarana, sedangkan variabel terikatnya adalah Kinerja. Pengolahan data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan uji T, uji F dan R2. Berdasarkan hasil analisis terhadap variabel tersebut, disiplin kerja dan sarana prasarana berpengaruh positif dan signifikan terhadap kinerja pegawai UPT Puskesmas Selindung. Berdasarkan hasil uji secara simultan, disiplin kerja dan sarana prasarana berpengaruh positif dan signifikan terhadap kinerja pegawai UPT Puskesmas Selindung, sedangkan hasil analisis terhadap koefisien determinasi (R2) hal ini menunjukkan penentuan R2 dalam penelitian ini sebesar 81,6% dan masih ada sisa 18,4% dijelaskan diluar penelitian ini
THE IMPACT OF SOCIAL MEDIA ON CHANGING BEHAVIOR PATTERNS OF GENERATION Z Mujiwati, Yuniar; Laili, Innayatul
Cebong Journal Vol. 2 No. 3 (2023): July: Green dan Blue Economy
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/cebong.v2i3.88

Abstract

Internet service providers (APJII) conducted a survey on the increase and types of internet content that are often accessed by the public in 2020 which showed as many as 61% of the Indonesian population prefers to access social media than online games and the like. Excessive use of social media results in neglect of the surrounding environment. It can even commit acts outside the boundaries such as suicide due to cyberbullying. This was also felt by students at SMK Kesehatan Sakinah Pasuruan, who were affected by the influence of social media. The purpose of this study is to describe the behavior of students of SMK Kesehatan Sakinah, the influence of social media that has an impact on the behavior of students of SMK Kesehatan Sakinah, teacher strategies in overcoming shifts in generation Z behavior in students, as well as supporting factors and obstacles for teachers in overcoming the influence of social media on changes in behavior of students of SMK Kesehatan Sakinah. This research uses descriptive qualitative methods. 
Competence of expertise, experience, auditor professional skeptism and audit situation to the relevance of providing audit opinion on entity's financial statements Padlah Riyadi, Padlah Riyadi
Cebong Journal Vol. 2 No. 3 (2023): July: Green dan Blue Economy
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/cebong.v2i3.109

Abstract

This research is to examine and provide empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or no relevance to the provision of audit opinion on the financial statements of the entity. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data was analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, professional skepticism of auditors and audit situations affect the relevance of the provision of audit opinion on the financial statements of entities either partially or simultaneously.

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