cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Soulthan Saladin Batubara
Contact Email
injects.ceredindonesia@gmail.com
Phone
+628126445134
Journal Mail Official
injects@ceredindonesia.or.id
Editorial Address
Jalan Pendidikan, Ps. XI Tembung, Bandar Klippa Kec. Percut Sei Tuan, Kab. Deli Serdang, Sumatera Utara 20371
Location
Unknown,
Unknown
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 305 Documents
 26   27   28   29   30 
Systematic Literature Review: Determinants and Financial Consequences of Corporate Effective Tax Rate (ETR) in Emerging and Developed Markets Emi Masyitah; Leni Deli
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 7 No. 1 (2026): May 2026
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Effective Tax Rate (ETR) is widely utilized in the empirical accounting and corporate finance literature as a robust proxy for corporate tax planning, compliance, and aggressiveness. This study provides a comprehensive Systematic Literature Review (SLR) focusing on the key determinants and financial consequences of ETR over the past two decades (2005-2025). Employing a rigorous SLR framework following the PRISMA protocol, we synthesized 52 empirical articles retrieved exclusively from leading international databases indexed by Scopus (Q1–Q4). Moving beyond localized research biases, this review explicitly balances the jurisdictional dynamics between developed and emerging economies while exploring the emerging impact of the digital economy on corporate tax behavior. The synthesis reveals that internal corporate attributes (such as firm size, leverage, and capital intensity) and external macro-environmental pressures represent the critical determinants shaping corporate ETR strategies. Furthermore, our findings indicate that ETR optimization exhibits multi-directional impacts on financial performance (ROA, ROE) and corporate value, which are heavily moderated by corporate governance frameworks, information asymmetry, and ESG mandates. Ultimately, this review exposes critical research gaps regarding AI driven predictive tax planning and establishes a strategic framework for future cross border empirical tax research.
The Influence of Education and Business Experience on MSME Financial Literacy in Dolok Masihul District, Mediated by Income ade Gunawan; Putri Dinda Salsabila
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 7 No. 1 (2026): May 2026
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial literacy plays an essential role in improving the sustainability and competitiveness of Micro, Small, and Medium Enterprises. Limited financial literacy constrains entrepreneurs in managing business finances, accessing formal financial institutions, preparing business plans, and making appropriate investment decisions. This study aims to examine the influence of education and business experience on MSMEs' financial literacy with income serving as a mediating variable among MSME owners in Dolok Masihul District, Serdang Bedagai Regency. The study employed a quantitative explanatory research approach. Data were collected through questionnaires distributed to MSME owners and analyzed using Structural Equation Modeling–Partial Least Squares. The findings indicate that education has a positive and significant effect on financial literacy and income. Business experience also has a positive and significant influence on both income and financial literacy. Furthermore, income positively affects financial literacy and mediates the relationship between education and financial literacy as well as business experience and financial literacy.
Family Communication Orientation In The Shift Of Urban Wedding Traditions: An Analysis Of Message Accommodation In Intimate Weddings In Medan City Arif Hamdani Margolang; Suci Ledian Khairina; Al Wafi
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 7 No. 1 (2026): May 2026
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The shift in wedding concepts from large-scale communal parties to intimate weddings triggers distinct discourse dynamics within urban family communication. This study aims to dissect the intergenerational communication asymmetry between young couples (Millennials/Gen Z) and parents through the lenses of Family Communication Patterns Theory and Communication Accommodation Theory. Using a qualitative approach with a descriptive case study method, primary data were obtained through in-depth interviews with eight wedding organizer practitioners in Medan City during the 2012–2024 operational period. The results show that proposing the intimate wedding concept tests the relationship between conversation orientation and conformity orientation within the family. To bridge cultural tensions and parents' face management needs, young couples and wedding organizers implement message accommodation tactics through convergent linguistic reframing and spatial-temporal structural compromises in a hybrid model. This study formulates the concept of Negotiated Ritual Modernity, wherein modernity does not eliminate collective traditions but rather reconstructs them spatially and temporally through a professional communication mediation process.
Media Convergence And Peer Communication: An Analysis Of Digital Message Strategies Of North Sumatra Genre Ambassadors In Family Life Preparation Campaigns Suci Ledian Khairina; Arif Hamdani Margolang; Al Wafi
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 7 No. 1 (2026): May 2026
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of information technology triggers media convergence that redefines the information consumption patterns of the younger generation. Crucial issues such as Family Life Preparation for Adolescents (PKBR) and stunting prevention often experience communication resistance due to rigid socio-cultural message packaging. This study aims to examine and analyze the digital communication strategies implemented by GenRe (Generasi Berencana) Ambassadors of North Sumatra in conducting PKBR education and rejecting TRIAD KRR risks (Free Sex, Early Marriage, and Illegal Drugs). Grounded in Harold Lasswell's Communication Formula (Who Says What In Which Channel To Whom With What Effect) and Peer Group Communication Theory, this study uses a descriptive qualitative interpretative approach. Data were gathered through in-depth interviews with 10 main informants consisting of BKKBN North Sumatra officials and GenRe Ambassadors across generations (2018-2025), alongside document analysis of the @genresumut Instagram account. The results indicate that the elimination of communication barriers is driven by the status of GenRe Ambassadors as peer communicators who possess high socio-cultural homophily with the audience. Formulated messages use creative-popular narratives, dynamic infographics, and short audio-visual products (Reels and TikTok) to convert formal issues into casual conversations. Dissemination channels optimize interactive new social media algorithms to engage Generation Z and Alpha massively, resulting in cognitive, affective, and behavioral changes among youth in North Sumatra. Keywords: Communication Accommodation, Family Communication Patterns, Intimate Wedding, Negotiated Ritual Modernity.
The Influence of Emotional Intelligence and Transformational Leadership on Organizational Commitment with Job Satisfaction asIntervening Variables in the State Gas Company Medan Branch Office Nugraha Pratama; Kinanti Shandy Pramesti
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze several things, namely the influence of emotional intelligence, transformational leadership, and job satisfaction on organizational commitment, the influence of emotional intelligence and transformational leadership on job satisfaction, the influence of tional intelligence and transformational leadership on organizational commitment through job satisfaction. This study uses an associative research type with a sample of 52 respondents who are permanent employees at the State Gas Company, Medan Branch Office. Data collection techniques use a list of statements such as questionnaires and data analysis techniques use Path Analysis and to test the seven hypotheses proposed in this study using the Partial Least Square (SmartPLS) application. The results of the study show that the influence of emotional intelligence, transformational leadership, and job satisfaction on organizational commitment is positive and significant, the influence of emotional intelligence and transformational leadership on job satisfaction is positive and significant, the influence of emotional intelligence and transformational leadership on organizational commitment through job satisfaction is positive and significant.
Bank Indonesia's Role in Maintaining Monetary Stability and the Payment System in Indonesia M. Faisal Rahendra Lubis; Bella Br Tarigan; Siti Zahra Hsb; Hafizah Salsabilah Manik; Shafira Putri Azhari; Daffa A. Ananda Bayadi
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1483

Abstract

This article discusses the role of Bank Indonesia in maintaining monetary and payment system stability as an important part of national economic resilience. Monetary stability is understood as an effort to control inflation, maintain the value of the rupiah, and ensure that the amount of money in circulation is at a level appropriate for economic needs. The development of financial technology and the digitalization of payment systems have also influenced these stabilization mechanisms, requiring Bank Indonesia to adjust its policies to structural changes in the financial system. This research uses a normative legal method with a statute and conceptual approach, and is sourced from primary legal materials such as Article 23D of the 1945 Constitution, Law No. 23 of 1999, and Law no. 6 of 2009, as well as supported by secondary literature from books and scientific journals. The analysis results show that Bank Indonesia implements monetary stabilization through the BI-7DRR interest rate policy, open market operations, exchange rate intervention, and macroprudential instruments to maintain inflation and the stability of the rupiah's value. At the same time, BI's role in the payment system is realized through strengthening digital infrastructure such as QRIS and BI-FAST, improving cybersecurity, and regulations aimed at reducing systemic risk. Research findings also indicate that challenges in the digital age include cybercrime threats, infrastructure inequality, cryptocurrency developments, and the need for regulatory harmonization between institutions. Therefore, the future strategy requires BI to strengthen policy adaptation, increase digital financial literacy, and expand institutional synergies to ensure the sustained maintenance of monetary and payment system stability.
The Position of Legal Culture in the Legal System and Social Life Setia Megawati Hutajulu; Agusmidah
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i2.1484

Abstract

Indonesia is affirmed as a state of law as regulated in Article 1 paragraph (3) of the 1945 Constitution of the Republic of Indonesia, which contains the consequence that law must be the main foundation in the life of the nation and state. However, in practice, law enforcement still faces various problems, especially low public legal awareness and weak trust in law enforcement officials. This study aims to analyze the role of legal culture in realizing the effectiveness of the national legal system. The method used is normative legal research with a statutory and conceptual approach, descriptive-analytical in nature, and analyzed qualitatively. The results of the study indicate that the effectiveness of the law is not only determined by the substance and structure of the law, but is also greatly influenced by the legal culture of society which reflects values, attitudes, and views towards the law. Therefore, the development of legal culture and awareness through education, socialization, and legal counseling is a strategic step in realizing a democratic, just, and welfare-oriented state of law.
Analysis of Managerial Decision Making in the Face of Market Demand Uncertainty in the Digital Era Kholilul Kholik; Risha Joanda
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.v6i1.1488

Abstract

This study aims to analyze managerial decision-making in dealing with market demand uncertainty in the digital era through a data-driven and analytical approach. Demand uncertainty has become a major challenge for managers due to rapid changes in consumer behavior and dynamic market conditions. The research employs a quantitative approach involving twenty respondents consisting of managers and supervisors in organizations that have adopted digital technologies. Data analysis is conducted descriptively and further examined using a simulation of Structural Equation Modeling with Partial Least Squares to test the relationships among variables. The findings indicate that the implementation of data-based decision-making improves the quality of managerial decisions and reduces perceived demand uncertainty. However, digital technology functions as a supporting tool, while managerial judgment remains the key determinant of final decisions. This study provides empirical insights for managerial practices in addressing market uncertainty in the digital economy.
Analysis of an Automated Control System for Air Conditioner Temperature In Industrial Production Rooms Using a Fuzzy Logic Method Based on Production Load and Environmental Temperature Detection Arya Pratama; Solly Aryza; Hamdani
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.v6i1.1489

Abstract

Temperature control in industrial production rooms is a crucial factor in maintaining product quality stability and work comfort. This study aims to analyze the temperature control automation system in Air Conditioners (AC) using the Fuzzy Logic method integrated with production load and environmental temperature detection. This system is designed to automatically adjust the AC cooling performance based on variations in production intensity and actual temperature conditions in the factory environment. Input data in the form of production load and environmental temperature are processed using fuzzy logic rules to determine the optimal cooling output level. Test results show that the system is able to respond to parameter changes in real-time and maintain the production room temperature within the predetermined ideal range. The application of this method improves energy efficiency and extends the operational life of the AC compared to conventional control systems. Thus, the fuzzy logic approach based on load and environmental temperature is proven effective as an adaptive solution in temperature control automation systems in industrial environments.
Reliability Analysis of Power Supply and Protection Systems Against Electrical Disturbances in Fiber Optic Networks in Lightning-Prone Areas Kevin Ferdinand Tamba; Dino Erivianto; Zuraidah Tharo
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.v6i1.1490

Abstract

Fiber-optic communication networks play a crucial role in ensuring smooth high-speed data transmission. However, in lightning-prone areas, these networks are susceptible to disruptions due to voltage surges and power outages, which can degrade service quality. This study aims to analyze the reliability of the power supply and protection systems used in fiber-optic network infrastructure in lightning-prone areas. The research methods include field surveys, power quality measurements, and evaluation of the lightning protection and grounding system designs used. Data were collected from measurements of voltage, current, and duration of electrical disturbances, as well as interviews with network technicians. The analysis results indicate that most disturbances are caused by voltage surges due to indirect lightning strikes that propagate through the power supply lines. Implementation of a protection system that combines surge arresters, effective grounding, and backup power sources (UPS and generators) has been shown to increase network reliability by up to 92% based on Mean Time Between Failure (MTBF) calculations. This study recommends the implementation of a layered protection system with regular maintenance to minimize the impact of electrical disturbances on fiber-optic networks in lightning-prone areas.

Page 28 of 31 | Total Record : 305

 26   27   28   29   30 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2026): May 2026 Vol. 6 No. 2 (2025): October 2025 Vol. 6 No. 1 (2025): Mei 2025 Vol. 5 No. 2 (2024): October 2024 Vol. 5 No. 1 (2024): May 2024 Vol. 4 No. 2 (2023): October 2023 Vol. 4 No. 1 (2023): May 2023 Vol. 3 No. 2 (2022): October 2022 Vol. 3 No. 1 (2022): May 2022 Vol. 2 No. 2 (2021): October 2021 Vol. 2 No. 1 (2021): May 2021 Vol. 1 No. 2 (2020): October 2020 More Issue