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INDONESIA
International Journal of Economic, Technology and Social Sciences (Injects)
ISSN : -     EISSN : 27752976     DOI : 10.53695/injects
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 236 Documents
Profit Management Policy: Profitability And Leverage In Manufacturing Companies Irfan, Irfan
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 1 (2025): Mei 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i1.1374

Abstract

This study aims to determine the effect of profitability and leverage on earnings management in Food and Beverage Manufacturing Companies listed on the IDX for the 2019-2023 period. The population of this study was 40 companies and a sample of 15 companies within a period of 5 years. The sampling technique used was purposive sampling technique. The data used were secondary data, namely quantitative data. The analysis method used was descriptive analysis and multiple linear regression analysis, then tested in the classical assumption test. In this study, earnings management was measured using discretionary accruals (modified Jones), profitability was measured using return on assets (ROA), leverage was measured using the debt to asset ratio (DAR). The results of this study indicate that profitability and leverage do not have a simultaneous and insignificant effect on earnings management. and the partial test results in two independent variables show that profitability has a negative and insignificant effect on earnings management and leverage has a positive and significant effect on earnings management
Spatial Patterns of Inequality and Governance in Decentralising Indonesia, 1999-2014 Rosidin, Isfandiarni S.
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1394

Abstract

This paper presents the dynamic relationship between inequality and the quality of local governance at the district level, including a search for the main driving forces and spatial patterns of changes in this relationship. To this aim, we search for a systematic relationship between inequality and a set of governance indicators across districts throughout Indonesia. We find that the relationship between inequality and institutional quality is not straightforward, depending on which indicator we use as a proxy for the institutional variable. In contrast, we find that the relationship between inequality and governance is straightforward: good local governance is associated with low inequality at the district level. If we test for reverse causality, we find mixed evidence on the role of inequality as the determinant of local institutional quality. Reverse causality between inequality and governance is found when we use the service delivery index as a proxy for the governance variable: low inequality will improve local governance
Design Of Fuzzy Logic-Based Temperature Control System For PPF Installation Workshop Spaces Adelia Azzahra; Solly Aryza; Ahmad Dani
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1398

Abstract

This Paper described design a fuzzy logic-based temperature control system for Paint Protection Film (PPF) installation workshop spaces. PPF installation requires optimal temperature conditions (20-27°C) to ensure proper adhesion, but workshop environments often experience temperature fluctuations that compromise installation quality. The research method uses computational simulation with a modified Mamdani fuzzy logic approach, incorporating more aggressive membership functions, adaptive aggression factors, and integral control. Simulation was conducted with a setpoint of 20°C, initial temperature of 30°C, and duration of 30 minutes. Results show the system successfully achieved a steady-state error of 1.491°C, overshoot of 45.14%, and settling time of 30.0 minutes, meeting validation criteria with steady-state error < 1.5°C. The system maintained temperature within the manufacturer-recommended range for PPF installation. The research concludes that modified fuzzy logic control strategies effectively enhance system performance for specific PPF workshop applications. The main contribution is the development of a control system tailored to the specific requirements of PPF workshop environments, filling a research gap in intelligent control system applications for this context.
Legal Certainty of Acquittal Decision (Vrijspraak) Against Perpetrators Of 3 Kg Lpg Gas Adulteration (Case Study of Decision No. 350/Pid.Sus/2022/PN.Mdn) Dwi Dris Juliansyah; Citra Ramadhan; Riswan Munthe
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1399

Abstract

LPG (Liquified Petroleum Gas) subsidies are provided by the government to low-income communities with the aim of making it easily accessible to the public. The act of mixing subsidized LPG is harmful to public interest and causes public concern. This is evident in Medan city, where cases of mixing subsidized 3 Kg LPG cylinders into non-subsidized 12 Kg cylinders occur. The research problem is how the legal certainty of acquittal rulings for perpetrators of 3 Kg LPG mixing is ensured and how judges consider the acquittal of such perpetrators based on the ruling No. 350/Pid.Sus/2022/PN.Mdn. This type of research is empirical normative juridical research. The data sources use secondary data. Data collection techniques are carried out through literature review and field studies, and data analysis is conducted qualitatively. Based on the results of the discussion, it was found that the legal certainty of acquittal against the perpetrators of LPG 3 Kg adulteration is determined by examining the indicators of criminal punishment for the offenders involved, referring to the evidence found and presented in court, so that the panel of judges is convinced that the perpetrators can be declared legally proven and have indeed committed the criminal act of subsidized LPG adulteration. The judge's consideration regarding the acquittal of the perpetrator of mixing 3 Kg LPG gas based on Decision No. 350/Pid.Sus/2022/PN.Mdn was made by the panel of judges based on the considerations in the first, second, and third alternative charges of the Public Prosecutor, which according to the facts of the trial were not proven in their entirety. Therefore, based on these facts, the defendant must be acquitted of the charges brought by the Public Prosecutor and from all legal claims. Based on the legal facts in the trial, the panel of judges found no evidence that the activity was carried out on the orders of the defendant.
Empowering Smart Cities through Smart Governance: A Strategic Path to Employee Productivity Harahap, Diana Sari; Agustalinda Nora; Fithra Maharani
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1400

Abstract

This study aims to find out how smart governance influences to create a smart city on employee work productivity at the Governor's Office of North Sumatra. In this study, the authors used quantitative research methods. Data collection procedures in this study are observation (observation), interviews, documentation studies and questionnaires. Data analysis techniques in this study were correlation analysis, simple linear regression analysis, hypothesis testing (t test), and coefficient of determination test (R2). The results of the correlation test obtained that the correlation coefficient between variable X (Smart Governance) and variable Y (Employee Work Productivity) is 0.730. This means that variables X and Y have a strong influence because they have a correlation value that is at 0.60 – 0.799 (strong/high correlation). The results of simple linear regression coefficient calculations obtained a constant coefficient value of 3,084 and an independent variable coefficient (X) of 0,827 so that a regression equation Y = 3,084 + 0,827 X + ? or Employee Work Productivity = 3,084 + 0.827 Smart Governance + ?. The results of calculations with the t test (hypothesis) obtained a calculated t value of 8.614 which is greater than the t table value of 1.997 or 8.614 > 1.997 at a sig level of 0.000. So, the test results conclude that there is a positive and significant influence between variable X on variable Y, or in other words Smart Governance (X) has a positive and significant effect on Employee Work Productivity (Y) in the Office of the Governor of North Sumatra in the General Affairs and Equipment Bureau section. The test results using the coefficient of determination, obtained an R value of 0.730 while an R2 value of 0.533 means a coefficient of determination of 0.533 or R2 x 100% of 53.3%. That is, this value has implications that the influence of the Smart Governance (X) variable affects Employee Work Productivity (Y) at the North Sumatra Governor's Office by 53.3% and the remaining 46.7% is influenced by other variables not discussed in the study.
Social Services for Neglected Elderly at Tresna Werdha Harapan Ibu Social Institution in Semarang City Faisyahril, Ria; Dini Andriani; Eka Nurwahyuliningsih
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1392

Abstract

Social services for neglected elderly at the Harapan Ibu Social Institution for the Elderly (Panti Sosial Tresna Werdha Harapan Ibu) include decent shelter, health care and guidance, livelihood security, development of potential and skills, creative activities, and spiritual guidance. The purpose of this study is to examine: 1) the characteristics of the informants, and 2) the identification of the types of social services for neglected elderly at the Harapan Ibu Social Institution for the Elderly. The method used is qualitative research. The data sources consist of primary and secondary data. Data collection techniques include in-depth interviews with four informants, participatory observation, and documentation study. The research results were then analyzed using qualitative analysis techniques. The techniques for testing data validity include credibility, dependability, and confirmability tests. The aspects of social services examined include social security, housing, health, education, and personal social services. The findings of this study illustrate that the services provided at the Harapan Ibu Social Institution for the Elderly in Semarang City have fulfilled the aspects of social services for the elderly.Keywords : Social Services, Social Welfare, Neglected Elderly and Tresna Werdha Social Institution