Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya (JPPISB) merupakan media jurnal elektronik yang diterbitkan oleh Universitas Dharma Andalas sebagai sarana untuk penyebaran dan publikasi hasil penelitian dan pengkajian pemikiran kritis mahasiswa yang orisinil dan up to date. JPPIM memuat artikel bidang Ilmu Sosial Budaya, yang diterbitkan 2 (empat) kali dalam setahun yaitu bulan Januari dan juli. Redaksi menerima artikel hasil penelitian skripsi, tesis dan tugas-tugas perkuliahan mahasiswa.
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<![CDATA[Pengaruh Tekanan Keuangan Dan Komisaris Independen Terhadap Penghindaran Pajak ]]>
<![CDATA[Denny Novi Satria]]>;
<![CDATA[Syafnil Fernanda]]>
<![CDATA[ Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 2 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB ]]>
Publisher : <![CDATA[LPPM Universitas Dharma Andalas ]]>
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DOI: 10.47233/jppisb.v1i2.479
<![CDATA[Tax avoidance is an effort by taxpayers to take advantage of the opportunities that exist in the tax law so that taxpayers can pay lower taxes. If tax evasion activities are carried out in accordance with tax laws, then these activities are legal and acceptable activities. This study aims to determine and analyze how much influence Tax Pressure (X1), Independent Commissioner (X2), has on Tax Avoidance (Y) in Construction, Property and Real Estate companies on the Indonesia Stock Exchange. The method used in this study is quantitative using secondary data in the form of annual financial statements of construction, property and real estate companies in the 2016-2020 period. The analysis technique used is panel data regression. Based on the results of research and analysis of Financial Pressure (X1) which is proxied by ROA has a significant effect on Tax Avoidance in Construction, Property and Real Estate companies on the Indonesia Stock Exchange, and Independent Commissioners have no effect on Tax Avoidance in Construction, Property and Real Estate companies on the Stock Exchange. Indonesian Effect.]]>
<![CDATA[Pengaruh Corporate Social Responsibility Proporsi Dewan Komisaris Independen Dan Frekuensi Rapat Komite Audit Terhadap Agresivitas Pajak ]]>
<![CDATA[Denny Novi Satria]]>;
<![CDATA[Vonni Cristin]]>
<![CDATA[ Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 2 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB ]]>
Publisher : <![CDATA[LPPM Universitas Dharma Andalas ]]>
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DOI: 10.47233/jppisb.v1i2.481
<![CDATA[Tax avoidance is an effort by taxpayers to take advantage of the opportunities that exist in the tax law so that taxpayers can pay lower taxes. If tax evasion activities are carried out in accordance with tax laws, then these activities are legal and acceptable activities. This study aims to determine and analyze how much influence Tax Pressure (X1), Independent Commissioner (X2), has on Tax Avoidance (Y) in Construction, Property and Real Estate companies on the Indonesia Stock Exchange. The method used in this study is quantitative using secondary data in the form of annual financial statements of construction, property and real estate companies in the 2016-2020 period. The analysis technique used is panel data regression. Based on the results of research and analysis of Financial Pressure (X1) which is proxied by ROA has a significant effect on Tax Avoidance in Construction, Property and Real Estate companies on the Indonesia Stock Exchange, and Independent Commissioners have no effect on Tax Avoidance in Construction, Property and Real Estate companies on the Stock Exchange. Indonesian Effect.]]>
<![CDATA[Kewenangan Penyelesaian Sengketa Ekonomi Syariah Pasca Uu No. 3 Tahun 2006 Tentang Peradilan Agama ]]>
<![CDATA[Maulana Ira]]>
<![CDATA[ Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 2 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB ]]>
Publisher : <![CDATA[LPPM Universitas Dharma Andalas ]]>
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DOI: 10.47233/jppisb.v1i2.483
<![CDATA[This study aims to describe the issuance of Law Number 3 of 2006 concerning the Religious Courts which has increased the authority of the Religious Courts. The mandate of the law instructs religious courts to not only accept, examine, decide, and adjudicate marriage and inheritance cases, but also have the authority to resolve sharia economic disputes. This research uses a normative juridical research method. Normative juridical research is research that examines various laws and regulations that apply or are applied to a particular legal problem. Normative juridical law research is often referred to as doctrinal law research. From the results of this study, it is explained in the explanation of article 49 letter (i) of Law Number 3 of 2006 concerning Religious Courts. This indicates that apart from the religious judiciary, it is not allowed to accept, examine, decide, and adjudicate sharia economic cases. The absolute authority of the religious court has been patented by the decision of the Constitutional Court no. 93/PUU-X/2012 which stipulates that sharia economic disputes are the absolute authority of the religious courts. The Constitutional Court's decision at the same time eliminates dualism in the judicial environment to resolve sharia economic dispute cases. Keywords: Sharia Economic Disputes, Religious Courts, Authority]]>
<![CDATA[Pengaruh Kepemilikan Manajerial, Kebijakan Dividen, Dan Profitabilitas Terhadap Kebijakan Utang Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 ]]>
<![CDATA[Yentisna Yentisna]]>;
<![CDATA[Rina Risawati]]>
<![CDATA[ Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 2 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB ]]>
Publisher : <![CDATA[LPPM Universitas Dharma Andalas ]]>
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DOI: 10.47233/jppisb.v1i2.485
<![CDATA[This study aims to determine the effect of Managerial Ownership, Dividend Policy, and Profitability on Debt Policy in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2016-2020 period, the population in this study amounted to 27 people with a sample of 55 respondents. The data was obtained by looking at the financial statements, then processed and tested using SPSS.From the research conducted, it is known that based on the results of hypothesis testing, it is known that the results of hypothesis testing indicate that. Based on a partial hypothesis test (t test) it shows that the managerial ownership variable has no significant effect on DAR. The DPR variable has a positive and significant effect on DAR. And the ROA variable has no significant effect on DAR.]]>
<![CDATA[Strategi Komunikasi Pemasaran PT. Valbury Asia Futures Semarang Dalam Membangun Citra Positif Melalui Media Sosial Instagram ]]>
<![CDATA[Virgin Melani Ranata Tape]]>;
<![CDATA[Dian Novita Kristiyani]]>
<![CDATA[ Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 2 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB ]]>
Publisher : <![CDATA[LPPM Universitas Dharma Andalas ]]>
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DOI: 10.47233/jppisb.v1i2.495
<![CDATA[Perkembangan teknologi informasi saat ini memberikan banyak pengaruh bagi masyarakat termasuk Instagram. Data menunjukan bahwa Instagram memiliki pengguna terbanyak sampai saat ini, membuat beberapa perusahaan ikut menggunakannya. Namun, PT. Valbury Asia Futures (VAF) mengalami suatu kelalaian dalam proses trading yang membuat citra dari perusahaan tersebut menurun. Situasi tersebut membuat PT. VAF cabang Semarang ikut terkena dampaknya. PT. VAF Semarang dituntut untuk melakukan strategi komunikasi yang tepat untuk membangkitkan kembali citra perusahaan yang telah menurun. Tujuan dari penelitian ini untuk mengetahui dan mendiskripsikan strategi komunikasi pemasaran yang dilakukan oleh PT. VAF Semarang dalam membangun citra positif melalui Instagram. Penelitian ini dikaji menggunakan bauran pemasaran (mix marketing) 4p yaitu product, price, promotion, dan place. Metode yang digunakan adalah metode kualitatif dengan desain penelitian studi kasus. Hasil penelitian menunjukan bahwa, dengan menggunakan bauran pemasaran (mix marketing), PT. VAF Semarang mampu untuk meningkatkan kembali citra positif perusahaan yang dapat dilihat melalui peningkatan interaksi pengguna Instagram terhadap akun Instagram PT. VAF Semarang.]]>
<![CDATA[Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada PT. XYZ ]]>
<![CDATA[APRILIA GUSTI]]>;
<![CDATA[Maivalinda Maivalinda]]>
<![CDATA[ Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 2 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB ]]>
Publisher : <![CDATA[LPPM Universitas Dharma Andalas ]]>
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DOI: 10.47233/jppisb.v1i2.462
<![CDATA[This study aims to determine and analyze the effect of cash turnover and accounts receivable turnover on profitability at PT. PLN (Persero) Main Unit for West Sumatra Region. The research method used is comparative causal. The sampling technique used is purposive sampling so that in this study the sample used is data from financial statements in the form of comprehensive income, total assets, cash and cash equivalents, income and total receivables at PT. XYZ. The data analysis technique used is multiple linear regression, t test, F test and coefficient of determination. Based on multiple linear regression analysis it was found that Y = 0.114 – 9.959 X1 + 0.009 X2. Based on the results of the partial study, it is known that the cash turnover and accounts receivable turnover variables have no positive and significant effect on profitability at PT. XYZ. Based on the results of the simultaneous test, it is known that cash turnover and accounts receivable turnover have no positive and significant effect on sales at PT. XYZ. The results of the coefficient of determination obtained Adjusted R Square of 0.036. This means, the ability of the variable (X) cash turnover and receivables turnover in explaining the profitability variable (Y) contributed 3.6% while the remaining 96.4% was explained by other variables not explained in this study.]]>
<![CDATA[Pengaruh Perputaran Piutang, Perputaran Kas, Perputaran Persediaan Terhadap Profitabilitas Perusahaan Pada Sub Sektor Industri Barang Dan Konsumsi Yang Terdaftar Di BEI (2016-2020) ]]>
<![CDATA[Febby Andriani]]>;
<![CDATA[Enny Arita]]>;
<![CDATA[Alvin Alfian]]>
<![CDATA[ Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 2 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB ]]>
Publisher : <![CDATA[LPPM Universitas Dharma Andalas ]]>
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DOI: 10.47233/jppisb.v1i2.500
<![CDATA[Profitability is the company's ability to earn profits or profits. Some factors that can affect profitability in companies are financial ratios. The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on profitability in consumer goods industry sector companies listed on the Indonesia Stock Exchange in the period 2016-2020. The population in this study uses the consumer goods industry sector, the total population in this study were 54 consumer goods industry companies. The technique used in sampling was purposive sampling, with a sample of 35 consumer goods industry companies. The data used in this research is secondary data. The analysis model used to solve problems in this study is multiple linear regression with a significant level of 5%. Based on the results of the analysis found that cash turnover has a positive effect on profitability, receivable turnover has a positive effect on profitability, and inventory turnover has a positive effect on profitability.]]>
<![CDATA[Analisis Pengukuran Kinerja Realisasi Anggaran Pendapatan Dan Belanja Daerah Dengan Menggunakan Metode Value For Money (Studi Kasus Di Pemerintah Daerah Kota Padang Tahun 2016-2020 ]]>
<![CDATA[Sitri Wahyuni]]>;
<![CDATA[Dewi Sartika]]>;
<![CDATA[Fitrah Mulyani]]>
<![CDATA[ Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 2 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB ]]>
Publisher : <![CDATA[LPPM Universitas Dharma Andalas ]]>
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DOI: 10.47233/jppisb.v1i2.501
<![CDATA[This study uses data collection methods from literature and documentation studies. The purpose of this study is to measure the performance of the realization of the Padang City Government APBD from 2016 to 2020. This study uses the value for money method with the formula for economic ratios, efficiency and effectiveness. The data used is the APBD data and the APBD Realization of the Padang City Government from 2016 to 2020. Based on the results of this study, the 2016 to 2020 economic ratio is considered economical because the percentage is less than 100%, efficiency ratios the 2016 and 2018 are considered inefficient because the percentage is more than 100%, 2019 is considered efficient balanced because the percentage is the same 100% is the same, 2017 and 2020 are considered efficient because the percentage is less than 100%, and the effectiveness of the 2016 to 2020 ratio is considered ineffective because the percentage is less than 100%.]]>
<![CDATA[Analisis Branding Hotel Swiss-Belinn Saripetojo Dengan Menggunakan Media Sosial Instagram ]]>
<![CDATA[Gabriella Widia Devi]]>
<![CDATA[ Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 2 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB ]]>
Publisher : <![CDATA[LPPM Universitas Dharma Andalas ]]>
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DOI: 10.47233/jppisb.v1i2.507
<![CDATA[In the midst of the Covid-19 pandemic, it has had a lot of negative effects on various companies. Especially to companies engaged in hospitality services, or to companies that provide services to the community, this of course has a very significant effect on branding and also the number of visitors who come. Branding is very necessary in the conditions we are experiencing, in order to maintain public trust and to always use the services we provide. Carrying out branding activities using Instagram social media is certainly a solution, so that we are able to reach the audience by presenting some content that is conveyed easily, with the existence of social media, and is equipped with various kinds of supporting features, of course making it easier for a number of companies who is engaged in services as the Swiss-Belinn Saripetojo Hotel does.]]>
<![CDATA[RETRACTED: Kajian Pelaksanaan Program Kewirausahaan Di Sekolah Insan Al Madani Bogor ]]>
<![CDATA[Muhamad Agung Ali Fikri]]>
<![CDATA[ Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 2 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB ]]>
Publisher : <![CDATA[LPPM Universitas Dharma Andalas ]]>
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DOI: 10.47233/jppisb.v1i2.509
<![CDATA[This study aims to examine the strategy and evaluation of the entrepreneurship program at the Insan Al Madani school in Bogor and analyze the strengths, weaknesses, opportunities and threats. The research method was analyzed descriptively qualitatively through observation, SWOT analysis and literature study. Research data obtained from interviews with students, teachers and school principals, as well as several journal articles and research results that are relevant to the research theme. The results showed that the school held an entrepreneurship education program to foster an entrepreneurial spirit for students. Students are made in groups to produce a product, generally food and beverages, to be sold in the school environment to students, teachers and the surrounding community who are interested in buying these products. Internalizing the values of entrepreneurship education with school subjects is an effort to increase students' soft skills and character. The entrepreneurship program is carried out periodically every academic year.]]>
