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INDONESIA
International Journal of Economic, Technology and Social Sciences (Injects)
Published by Centre For Research and Development Indonesia
ISSN : -     EISSN : 27752976     DOI : 10.53695/injects
Core Subject : Religion, Economy, Humanities, Health, Science, Education, Agriculture, Social, Engineering,
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences
International Journal of Economic, Technology and Social Sciences (Injects), published by the Centre for Research and Development Indonesia (CERED Indonesia), North Sumatra, Indonesia, which includes articles on the scientific research field of Economics, Technology and Social sciences, consists of the results of scientific research original, International Journal of Economic, Technology and Social Sciences (Injects) accepts manuscripts in the field of research comprises scientific areas relevant to: Economics and the Relevant Sectors of Economic Science Technology Social Sciences Fields
Arjuna Subject : Umum - Umum
Articles 26 Documents
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Search results for , issue "Vol. 5 No. 2 (2024): October 2024" : 26 Documents clear
Legal Protection of Intellectual Property Rights for Small Businesses in the Songket Craft Industry in Batu Bara Regency Fadhillah; Saidin; Syarifah Lisa Andriati
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

Batu Bara Songket is a cultural heritage that must be maintained and preserved, not only because of its historical and traditional value, but also its role in the social and economic life of the Batu Bara Malay community. Legal protection for songket craftsmen and business actors is very necessary to prevent unethical practices such as piracy and counterfeiting, which can harm both producers and consumers. With these protection efforts, the sustainability of traditional songket production can be guaranteed, while also making a significant contribution to regional economic development and the preservation of national culture.
A Performance Comparison Analysis of Solar Power Plants and Steam Power Plants in the Context of PT Rapp Sidabalok, Tulus Roy Wanda; Harahap, Zen Maulana; Yudhi Ganda Sujatmiko; Lumbantobing, Yan Bastian; Solly Aryza
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

The growing emphasis on renewable energy and environmental sustainability has driven industries to explore cleaner energy sources. This study focuses on compairing the performance of Solar Power Plants(SPPs) and Steam Power Plants(SPPs) operated by PT Riau Andalan Pulp and Paper(PT RAPP) in Riau, Indonesia. The research utilized daily energy production records, environmental observations, and statistical analysis to assess the efficiency, reability, and sustainability of both systems. Results indicate thet Solar Power Plants are highly efficient in converting solar radiation into electricity but face operational challenges due to equipment malfunction, particularly in Phases On the other hand, Dual Fuel Line 2 Steam Power Plant demonstrated consistent performance, achieving a thermal efficiency of 43.24% by utilizing biomass as a primary fuel. Despite this, it still requires natural gas for operational stability. The study concludes with recommendations for enhancing solar power plant maintenance, expanding capacity, and investing in emission control technologies for steam plants. These steps aim to create a more sustainable and efficient energy ecosystem for PT RAPP, supporting its long-term energy needs and environmental goals.
Analysis of the Implementation of Income Tax Accounting Article 21 at The Food Security Service Of Deli Serdang Regency Hutahaean, Sondang Lastiur; Renny Maisyarah
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

This study aims to analyze the implementation of Income Tax (PPh) Article 21 at the Food Security Service of Deli Serdang Regency. PPh Article 21 is a tax imposed on income in the form of salaries, wages, honorariums, and other payments related to work or position. Compliance in the implementation of PPh Article 21 is very important to support state revenues while reflecting transparent and accountable financial governance. This research method uses a qualitative descriptive approach with primary data obtained through interviews with financial management officials at the Food Security Service of Deli Serdang Regency and secondary data in the form of tax reporting documents. The analysis was carried out to evaluate the process of calculating, deducting, depositing, and reporting PPh Article 21 in accordance with applicable provisions. The results of the study indicate that the Food Security Service of Deli Serdang Regency has carried out its PPh Article 21 tax obligations quite well. However, there are several obstacles, such as the lack of understanding of some employees regarding tax provisions, delays in tax payments, and the less than optimal use of information technology in the reporting process. The implementation of Article 21 Income Tax in the Food Security Service of Deli Serdang Regency requires improvement to increase compliance and efficiency. It is recommended that the service conduct routine training related to taxation for employees, increase supervision of the tax payment and reporting process, and utilize information technology to support more effective and efficient tax management.
Optimization of the Quality of Medan City Local Government Financial Reports Based Accounting Understanding Method Marlina; Renny Maisyarah
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

This study aims to analyze the effect of accounting understanding on optimizing the quality of financial reports of the Medan City Regional Government simultaneously and partially. where the quality of financial reports in accordance with Government Accounting Standards (SAP) is very important to create transparency, accountability, and public trust in regional financial management. This research method uses a quantitative approach with primary data collected through questionnaires to regional financial management officials in Medan City. Data were analyzed using the regression method to measure the relationship between the level of accounting understanding and the quality of financial reports. The variables tested include mastery of basic accounting principles, application of SAP, and technical skills in preparing financial reports. where the study shows that accounting understanding has a positive and significant effect on the quality of financial reports. Apparatus who have a good level of accounting understanding tend to produce financial reports that are more accurate, relevant, accountable, and in accordance with SAP. However, there are several obstacles that affect these results, such as the lack of ongoing training and limited human resources who are competent in the field of accounting. optimizing the quality of financial reports of the Medan City Regional Government can be achieved by increasing accounting understanding by government officials.
Analysis of The Influence of Good Corporate Governance on the Quality of Financial Reports Astrid Tabita; Renny Maisyarah
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) on the quality of financial reports in companies. GCG plays a crucial role in ensuring transparency, accountability, and reliability in financial reporting, which is essential for investors, regulators, and stakeholders. The research employs a quantitative approach using financial data from publicly listed companies. Key GCG indicators, including board independence, audit committee effectiveness, managerial ownership, and institutional ownership, are examined to determine their influence on financial report quality. The study applies multiple regression analysis to evaluate the relationship between GCG practices and financial report quality, measured using earnings management indicators and financial disclosure levels. The results indicate that strong corporate governance mechanisms significantly enhance financial report quality by reducing earnings management practices and increasing financial transparency. Specifically, independent boards and effective audit committees contribute to higher-quality financial reporting. Managerial ownership has a moderate impact, while institutional ownership influences financial disclosure positively.
A Modeling of Voltage Protection Variation System Number of KWH Meter Rotation Joseph Damanik; Putri Delima Manurung; Solly Aryza
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

The main difference between prepaid and postpaid electricity lies in the payment method. As the name implies, 'postpaid' means paid after use. While 'prepaid', paid or purchased before use. This study is a comparison between Postpaid kwh meters and Prepaid kwh meters with the use of varying loads with voltage reduction treatment with a voltage of 230 volts, 220 volts, 198 volts and 165 volts. In the varying loads in the kwh meter rotation test, the prepaid rotation speed is longer than the postpaid rotation speed with a difference of 0.53 hours or 32 minutes. While in the Energy-saving lamp (LHE) load, the study found a very significant difference from the kwh meter rotation with a voltage of 198 Volts and the LHE load for 3.53 hours or 212 minutes between prepaid and postpaid, so prepaid is better than postpaid.
A New Analysis Detects Short Circuit Faults In 1 Phase Networks Nico Karla Steven Purba; Septian Permana; Prayoga; Manganju Marpaung; Solly Aryza
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

This paper is designed to detect the location of short circuit faults in a 1-phase electrical network system. The power supply source with a voltage of 12 V is converted into two voltage sources, namely positive voltage (+) and negative voltage (-), which are used to supply a parallel resistance circuit to measure the voltage difference. The voltage difference is forwarded to the op amp IC TL084 CN (using only 1 op amp). The output of the op amp is sent to the interface (ADC) to convert analogue signals into digital ones that can be received by a PC via an RS 232 cable or USB serial. After the data is received by the PC, the next step is data processing using the Visual Basic 6.0 application, which is carried out after the calibration process to ensure that the results obtained are accurate and reliable in detecting the location of short circuit faults precisely
The Effect Of Bank Digitalization On Improving Service And Customer Satisfaction On Bank Mandiri - Panyabungan Fahmi, Muhammad; L.R. Rangkuti, Maudy
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

The purpose of this research is to determine the effect of improving services through bank digitalization on customer satisfaction at Bank Mandiri, Panyabungan, both directly and indirectly. The population in this research is Bank Mandiri Panyabungan customers who use bank digitalization, namely the Livin By Mandiri application. With a sample of 100 respondents. This research uses a quantitative approach. The data management used in this research is SemPLS 4. The results of this research show that Service Improvement has a positive and significant effect on Customer Satisfaction, Service Improvement has a positive and significant effect on Bank Digitalization, Bank Digitalization has a positive and significant effect on Customer Satisfaction, Service Improvement as an intervening variable is able to significantly mediate the influence of Bank Digitalization on Customer Satisfaction. The results of testing the R-Square value showed that the path model using intervening variables was 0.692 and 0.751. In other words, the ability of the variable X, namely Service Improvement, in explaining variable Z, namely Customer Satisfaction, is 69.2%, thus the model is classified as moderate (medium) and the ability of the variable X, namely Service Improvement, explains variable Y, namely Customer Satisfaction, is 75.1%, thus the model is classified as substantial (strong).
The Influence of Organizational Culture, Organizational Commitment and Work Environment on Employee Performance at the Research Center Sungei Putih – Rubber Research Center Pratama, Nugraha; Sitepu, Abdul Rahman
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

This study aims to determine the influence of organizational culture, organizational commitment and work environment on employee performance at the Sungei Putih Research Center-Rubber Research Center, both partially and simultaneously. This study uses a quantitative approach with a sample of 84 employees. The analysis technique used is multiple linear analysis technique. The results of the study showOrganizational culture has a positive and significant effect on employee performance at Sungei Putih Research Center-Rubber Research Center. So if the organizational culture is high or increasing, then performance can increase. Conversely, if the organizational culture is low or decreasing, then performance will decrease. Organizational commitment has a positive and significant effect on employee performance at Sungei Putih Research Center-Rubber Research Center. So if organizational commitment increases, then performance will also increase. Conversely, if organizational commitment is low or decreasing, then performance will decrease. The work environment has a positive and significant effect on employee performance at Sungei Putih Research Center-Rubber Research Center. So if the work environment is high or increasing, then performance can increase. Conversely, if the work environment is low or decreasing, then performance will decrease. Organizational culture, organizational commitment, and work environment have a positive and significant effect on employee performance at Sungei Putih Research Center-Rubber Research Center. So if organizational culture, organizational commitment, and work environment are high or increasing, then performance can increase. Conversely, if organizational culture, organizational commitment, and work environment are low or decreasing, then performance will decrease.
INCOME TAX (PPH) 21 CALCULATION APPLICATION Panjaitan, Muhammad Adriansyah Safii; sanjaya, surya; irsan, Muhammad
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

The year 2024 begins with the implementation of the use of the average effective rate, or often referred to as TER. The TER scheme is used to calculate the amount of Article 21 Income Tax (PPh 21), the TER policy is regulated in Government Regulation Number 58 of 2023. The calculation of Article 21 Income Tax uses two calculation schemes, namely the monthly PPh Article 21 calculation scheme using the TER rate scheme, while the calculation of Article 21 Income Tax in the end-of-year tax period or December uses the rate of Article 17 paragraph (1) of the Income Tax Law. The calculation of Article 21 Income Tax deductions using the TER rate deducted from the gross income of permanent employees uses the monthly rates of categories A, B, and C which are adjusted to the marital status of the taxpayer and each rate category consists of 30 layers of rates.

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