Indonesian Journal of Advanced Research (IJAR)
Indonesian Journal of Advanced Research (IJAR) is an open-access and peer-reviewed journal, published by Formosa Publisher, which is mainly intended for the dissemination of research results by researchers, academics, and practitioners in many fields of science and technology. IJAR publishes articles monthly. The editors welcome submissions of papers describing recent theoretical and experimental research related to: (1) Theoretical articles; (2) Empirical studies; (3) Case studies; (4) Literature Review and (5) Applications of recent technology advancement.
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<![CDATA[The Effect of Carbon Tax, Capital Expenditure and Firm Size on Carbon Emission Disclosure on the Indonesia Stock Exchange ]]>
<![CDATA[Salmahabi Alliandra Putri]]>;
<![CDATA[Apriani, Nuraida]]>;
<![CDATA[Janiman]]>
<![CDATA[ Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijar.v3i7.10046
<![CDATA[The impacts of carbon tax, capital expenditure, and firm size on carbon emission disclosure are investigated and validated in this study. The focus of the research will be on industrial businesses with a mining related business that are listed between 2020 and 2022 on the Indonesia Stock Exchange (IDX). This study method use of purposive sampling. The secondary data used is financial records that are obtained from the Indonesia Stock Exchange website. The Eviews 12 program is used to do the panel data regression analysis. The results of the study indicate that carbon taxes are the only variables that significantly affect the disclosure of carbon emissions. Nonetheless, there are two different factors that negatively affect carbon emission disclosure: capital expenditure and firm size.]]>
<![CDATA[CARBON EMISSION DISCLOSURE: A Study on Agriculture, Energy, and Industry Companies ]]>
<![CDATA[Lulu Nofitasari]]>;
<![CDATA[Rachmawati Resmilia]]>;
<![CDATA[Siti Nur Hadiyati]]>
<![CDATA[ Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijar.v3i7.10064
<![CDATA[This study examines the factors that influence the disclosure of carbon emissions. The factors tested in this study include company size, profitability, competition, growth, debt-to-equity ratio, the reputation of a public accounting firm, and environmental performance. The method used to measure the extent of carbon emission disclosure adopts a checklist developed based on a request sheet obtained from the Carbon Disclosure Project (CDP). The sample of this study was selected using purposive sampling and selected 40 agriculture, Industry, and energy companies listed on the Indonesia Stock Exchange consecutively from 2020-2022. The results of this study indicate that profitability, growth, and reputation of public accounting firms have a significant effect on the disclosure of carbon emissions. In contrast, other factors have no significant effect.]]>
<![CDATA[Triple Bottom Line Study: Sustainability, Technology Utilization, and Social Media Effectiveness in MSMEs: A Case Study of MSMEs in Cirebon Regency ]]>
<![CDATA[Listanti, Ruri Virginia]]>;
<![CDATA[Dinny Nurhayati Fadillah]]>;
<![CDATA[Destiana, Rina]]>
<![CDATA[ Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijar.v3i7.10123
<![CDATA[Micro, Small and Medium Enterprises are a business unit that dominates the activities of the current economic sector, so its sustainability needs to be considered. Along with its development, business actors are required to not only pay attention to profits, but also to pay attention to the environment and society. This is in line with the Triple Bottom Line (TBL) concept which has a tendency to measure business sustainability through three approaches, namely economic, environmental and social. This research was conducted to examine whether the Triple Bottom Line concept has been widely carried out by MSME actors, especially those in Cirebon district, by supporting the Triple Bottom line which includes sustainability, technology utilization, and social media effectiveness.]]>
<![CDATA[Analysis of the Influence of Msme’s Taxpayer Compliance: Understanding of Taxation, Tax Rates, and Tax Sanctions ]]>
<![CDATA[Fatihatunnisa, Tri Ajeng]]>;
<![CDATA[Muhaimin, Faizal]]>;
<![CDATA[Janiman]]>
<![CDATA[ Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijar.v3i7.10125
<![CDATA[This research aimed to test the factors that impact MSME tax compliance in Cirebon City. The population of this research consisted of all MSMEs in the city of Cirebon. The Slovin formula was used to determine the sample size, and the outcome was 100 responders. In this research, a questionnaire was used as the data gathering tool. This research uses SPSS 26 in data processing. Multiple linear regression tests were used in quantitative approaches of data analysis. The test results of each variable show numbers below 0.05 which means that there is an influence of each variable. The results demonstrated that taxpayer compliance (Y) was positively impacted by the variables of tax comprehension (X1), tax rates (X2), and tax sanctions (X3). This research can be one of the considerations for the government regarding MSME tax regulations that have not been maximized in realization. The obstacles related to distributing questionnaires to respondents cause limitations related to the limits or criteria that determine the scope of the research.]]>
<![CDATA[Cirebon Melet: Smart Society ]]>
<![CDATA[Permata, Mochamad Rizky]]>;
<![CDATA[Aditya , Reynanda Rizky]]>;
<![CDATA[Wulandari, Sri]]>;
<![CDATA[Lestari, Aghnia Dian]]>
<![CDATA[ Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijar.v3i7.10214
<![CDATA[The rapid development of technology provides easy access to information. The success of the community in utilizing the internet optimally is the key to realizing a Smart City. Smart City in Cirebon City has one of the programs called "Cirebon Internet Literate". This program is carried out by the Cirebon City Information and Statistics Communication Office (DKIS). This program provides free Internet services in public areas and provides socialization to the public about digital literacy. The formulation of the problem in this study is how to implement the Cirebon Melet Program policy. The research method used is a qualitative research method with a descriptive method. which includes data reduction, data presentation, and conclusion drawn. Data collection was carried out by means of interviews and observations at the Cirebon City Information Communication and Statistics Office (DKIS). The purpose of the research is to find out how the Cirebon Melet Program Implementation Policy is running effectively. The results of this study show that the implementation of the Cirebon Melet Program Policy Implementation has been running but is still not optimal, because there are factors that affect due to limited Internet access so that wifi coverage is not evenly distributed throughout the Cirebon City area, inadequate infrastructure because the infrastructure to support the Cirebon Internet Literacy program is still limited.]]>
<![CDATA[Digital Transformation: Optimizing Digital Population Identity Activation Services (IKD) in Kuningan Regency ]]>
<![CDATA[Wahyuni, Yuyun]]>;
<![CDATA[Alam, Aditya Purnama]]>;
<![CDATA[Heryanto, Yanto]]>
<![CDATA[ Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijar.v3i7.10215
<![CDATA[The Indonesian government has launched Digital Population Identity (IKD) as a step towards digitalization in the field of population administration. Kuningan Regency in West Java is one of the regions that has optimized IKD activation services. However, further assessment is needed to assess the extent to which the implementation of IKD activation has reached optimal. Based on the findings of the analysis, it shows that the IKD activation service has not reached all levels of society evenly and there are still limitations in existing facilities and infrastructure. Another challenge is the low public awareness of IKD ownership and lack of understanding of technology, especially among the elderly or people who have a low level of digital literacy. This research was conducted at the Population and Civil Registration Office of Kuningan Regency using a qualitative approach. This study uses the theory put forward by Machfud Sidik in (Maulidya & Widiyarta, 2024) which specifically focuses on three key elements: purpose, alternative decisions, and disposition. The data collection technique in this study is through observation, interviews, and documentation at the research site. This research aims to provide deeper insights related to optimizing IKD activation services and overcoming population administration challenges in the digital era.]]>
<![CDATA[Cyber Crime Communication Patterns Impulsive Purchase Behavior of NCT 127 "The Unity Jakarta" Concert Tickets on X (Twitter) ]]>
<![CDATA[Julianti, Hayati]]>;
<![CDATA[Ainaya, Sukma]]>;
<![CDATA[Azzahra, Tamela]]>;
<![CDATA[Andriany, Dian]]>
<![CDATA[ Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijar.v3i7.10249
<![CDATA[Technological advances have changed the way humans interact and make it easier for humans to make buying and selling transactions, but behind the positive side of technology, of course, there is a negative side that can be detrimental. One of the cases that is rampant on social media (Twitter) is concert ticket fraud. The goal of the study was to identify the communication patterns that scammers engage in when selling concert tickets and understand how a person can become a victim of online fraud through the social media platform Twitter. Seven key informants of this research are victims of fraudulent ticket purchases for NCT 127 concert "The Unity Jakarta" on Twitter. The research method used is qualitative descriptive with data sources through interviews with 7 informants and observation through the Twitter accounts of the informants. This study uses the theory of Computer Mediated Communication (CMC). Based on the results of the research, the communication pattern that occurs is that fraudsters use evidence in the form of e-tickets as collateral and an excuse to sell tickets under the pretext of having excess tickets to attract the attention of victims who are in need of concert tickets. The findings indicate that the victim made a hasty purchase of concert tickets without considering the negative consequences, known as impulse buying.]]>
<![CDATA[The Role of Digital Marketing in Culinary Business Dynamics on Tiktok @Jihannnpp Account ]]>
<![CDATA[Oktaviany, Fanny Intan]]>;
<![CDATA[Senliana, Silma]]>;
<![CDATA[Lestari, Aghnia Dian]]>
<![CDATA[ Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijar.v3i7.10299
<![CDATA[The Tiktok application is widely used by people to create and do business in Indonesia. The TikTok account @jihannnpp actively provides information about culinary places and food snacks in Cirebon. The purpose of this study is to find out the digital marketing techniques used by @jihannnpp Tiktok accounts. This study uses a qualitative method using data collection techniques. The data collection techniques used by the researcher are observation, interviews and documentation. The results of the research obtained through the Tiktok account @jihannnpp utilize digital marketing methods, namely digital marketing techniques, namely advertising techniques, hashtag techniques, promotion techniques, review techniques and distinctive characteristics. The results of advertising techniques to provide information, hashtag techniques to provide information, promotional techniques to introduce products and persuade followers and non-followers, review techniques to give reviews or assessments of the purchase consideration of a product, and characteristics on Tiktok accounts @jihannnpp to brand their character with the characteristic word "camatmam"]]>
<![CDATA[The Influence of Sakip Guidelines and Local Government Commitment on the Effectiveness of the Implementation of Sakip Mediated By Work Culture in Sidoarjo Regency ]]>
<![CDATA[Febriantoro, Yoga]]>;
<![CDATA[Sari, Rida Perwita]]>
<![CDATA[ Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijar.v3i7.10332
<![CDATA[This study aims to examine the influence of SAKIP guidelines and local government commitments on the effectiveness of SAKIP implementation, with work culture as a mediation variable in Sidoarjo Regency. In this study, a quantitative method was used by collecting data through questionnaires distributed to officials in the Sidoarjo Regency office, including the head of the office, the secretary of the office, the head of the planning and finance sub-division, and the staff of the planning and finance section. The results of the data analysis show that the SAKIP guidelines, local government commitment, and work culture have a significant positive effect on the effectiveness of the implementation of SAKIP. In addition, it was found that bydaya daya was able to mediate the relationship between the SAKIP guidelines and the commitment of local governments and the effectiveness of SAKIP implementation. The implications of this study emphasize the importance of local governments not only to strengthen their commitment to SAKIP, but also to develop a supportive work culture. Leadership training programs, performance incentives, and regular evaluations of the implementation of SAKIP are recommended to increase the effectiveness of SAKIP implementation.]]>
<![CDATA[Performance Analysis of the 2 MW Diesel Engine Generator as an Additional Power Plant at PT. Indolakto Purwosari ]]>
<![CDATA[Bian Irianti]]>;
<![CDATA[Andriyanti, Aulidina Dwi Nur]]>
<![CDATA[ Indonesian Journal of Advanced Research Vol. 3 No. 7 (2024): July 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijar.v3i7.10333
<![CDATA[Fluctuations in electricity demand can lead to inefficiencies in diesel generators (DEG) and potentially trigger blackouts, as experienced by PT Indolakto. This study aims to identify the performance parameters of a 2 MW DEG and formulate strategies to prevent blackouts caused by the 2 MW DEG at PT Indolakto. The research used data collection techniques including field observations, interviews, literature studies, and performance test analysis. The results showed that the efficiency of the 2 MW DEG at load reached 44%, indicating there is still reserve power. An overload of 21% from the generator's capacity resulted in a blackout and a system frequency drop of 13.4 Hz from the normal frequency. Although the 2 MW DEG has adequate efficiency, optimization is necessary to prevent blackouts. One strategy is to use the 2 MW DEG as a system reserve for critical loads.]]>
