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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 247 Documents
ECONOMIC RECESSION IN 7EM COUNTRIES: EVIDENCE OF 3P CAPABILITY AND IMPACT OF COVID-19 Ade Novalina; Ramli Ramli; Murni Daulay; Dede Ruslan
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 1 (2021): May 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v2i1.501

Abstract

This study aims to analyze the ability of three government policies and the strong impact of COVID-19 on the economic recession in seven emerging market countries (China, India, Indonesia, Russia, Brazil, Turkey, and Egypt). T-test and independent-sample t-test. This study resulted in the findings of the ARDL Panel model, proving that the leading indicators of state-based financial system stability are China, India, and Brazil. In contrast, the order of the top policy indicators of policy/variable financial system stability is fiscal policy (GOV), monetary policy (I.R.), and policy macroprudential (NPL). The leading indicators of state-based economic stability are Indonesia and Russia. In contrast, the order of leading indicators of policy/variable-based economic stability is macroprudential policy (LDR), fiscal policy (Tax), and monetary policy (JUB). During the Covid-19 pandemic, the effectiveness of financial system stability, apart from China, all countries experienced economic instability. On economic stability, apart from China and Turkey, all countries experienced economic instability after the Covid-19 Pandemic. Recommendation: the policies needed to control financial system stability focus on macroprudential policies and fiscal policies. In contrast, the effectiveness of the procedures necessary to maintain economic stability is through macroprudential policies.
ENVIRONMENTAL ORIENTATION IN TURTLE CONSERVATION AREA IN BANTUL REGENCY Debora S. Purba; April Sabdi Marbun
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 1 No. 2 (2020): October 2020
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.798 KB) | DOI: 10.53695/injects.v1i1.506

Abstract

Developing a conservation area within tourist attraction area requires conservation awareness of flora and fauna. The stakeholders take an important part to actualize the area to achieve a balance ecosystem. Thus, the knowledge, the expertise, the ethics of conservation are required for developing and managing this area. This study aims to examine the environmental orientation of stakeholders in Pantai Goa Cemara where is the coastal tourist area of Bantul that becomes has a turtle conservation area. Environmental orientation is a point of view of the stakeholder that underlying the mindset, the attention, the tendency through physical environment like nature and social environment (for example society and culture) and there are four orientations: instrumental, territorial, sentimental, and symbolic. Utilizing depth interview to the stakeholders, this research found that stakeholders of Pantai Goa Cemara do not have all of four the environmental orientations. There are several tendencies in each environmental orientation but it is not firm sufficiently to find that each stakeholder is attached to one of the four orientations. It affects the stakeholders that has not become effective and efficient in realizing and supporting Pantai Goa Cemara as turtle conservation area in Bantul Regency.
Employee Performance Model: Implementation of Work Environment Work Discipline and Competence Lokot Muda Harahap
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v2i2.507

Abstract

This research was conducted on employees of Bank Bukopin's Setia Budi Medan Branch Office in the staffing section with a population of 106 employees. The sampling technique used purposive sampling method and the research sample obtained was 42 respondents. The method used is a quantitative research method. This study uses instrument tests (validity test and reliability test), data analysis techniques (classical assumption test: multicollinearity test, heteroscedasticity test, and normality test), multiple linear regression test, Coefficient of Determination test (D), hypothesis test (partial t test and simultaneous f test). Meanwhile, for data processing using SPSS for Windows Realease 21.0 program. Based on the results of this study, the work discipline variable is a variable that has a dominant influence on employee performance variables at Bank Bukopin employees at the Setia Budi Branch Office (KCP). It is proven by the results of the t-test that the variables of work environment, work discipline, and compensation have a significant effect on employee performance. The results of the statistical t-test of the work environment variables t arithmetic > t table are: (3.120 > 2.024), the work discipline variable is: (2.306 > 2.024), while the compensation variable has a value (4.181 > 2.024). The results of the F test can be concluded that there is a simultaneous and significant effect between the variables of work environment, work discipline, and compensation on employee performance. The result of the calculated F test is greater than the F table value (58.449 > 4, 066) with a probability less than 0.05 (0.000 < 0.05). The results obtained by the coefficient of determination or (R2) of 0.808. This means that 80.8% of the variation of changes in employee performance ups and downs is due to changes in work environment variables, work discipline, compensation. While the remaining 19.2% was caused by other factors that were not analyzed in the model used in the study.
Antecedents of Iphone Product Purchase Decision at Medan Area University Students Sari Bulan Tambunan; Adelina Lubis; Muslim Wijaya
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v2i2.508

Abstract

This study aims to influence the purchasing decisions of iPhone products for students at Universitas Medan Area. The type of research used is explanatory with a quantitative approach. The population in this study were students of Universitas Medan Area who used Iphone smartphones totaling 965 people. The number of samples is 90 respondents using purposive sampling and data collection methods using questionnaires. The data analysis used is Multiple Linear Analysis. Based on the results of the t test, it can be explained that the price, product quality, and lifestyle partially have a significant effect on the iPhone smartphone purchase decision on Universitas Medan Area students. The results of the coefficient of determination analysis can be explained that the price, product quality and lifestyle influence the decision to buy Iphone for students at Universitas Medan Area.
Automotive Companies: Analyst Determinants That Affect Company Value Dahrani Dahrani
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 1 No. 2 (2020): October 2020
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.242 KB) | DOI: 10.53695/injects.v1i1.529

Abstract

This study aims to determine the effect of tax planning and return on assets on automotive and component companies listed on the Indonesia Stock Exchange in 2015 – 2020. This research is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained is 7 automotive and component companies listed on the BEI in 2015 - 2020 with a total of 42 observational data for 6 years of observation. The data collection technique used is documentation. The data analysis technique used in this study is multiple linear regression analysis with SPSS 26 software tools. The results of this study indicate that tax planning has no effect on firm value. Return on assets has a positive and significant effect on firm value. Then there is a significant influence between tax planning and return on assets on firm value simultaneously.
Effect Of Return On Asset And Debt To Equity Ratio To Tax Avoidance In Company Dahrani Dahrani
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.234 KB) | DOI: 10.53695/injects.v2i2.530

Abstract

The debt equity ratio shows the t-count statistical test value of 0.405, which is smaller than the t-table of 2.032, while the sig value of 0.688 is greater than 0.050, this indicates that the debt equity ratio has no effect on tax avoidance. The results of the research on return on assets and debt equity ratio together show the calculated F statistic value of 5.143 which is greater than the F table value of 3.280 while the sig value of 0.011 is smaller than 0.05, this indicates a significant influence between return on assets and debt equity ratio to tax avoidance simultaneously. This shows that return on assets has a positive and significant effect on tax avoidance. The debt equity ratio shows the t-count statistical test value of 0.405, which is smaller than the t-table of 2.032, while the sig value of 0.688 is greater than 0.050, this indicates that the debt equity ratio has no effect on tax avoidance. The results of the research on return on assets and debt equity ratio together show the calculated F statistic value of 5.143 which is greater than the F table value of 3.280 while the sig value of 0.011 is smaller than 0.05, this indicates a significant influence between return on assets and debt equity ratio to tax avoidance simultaneously. This shows that return on assets has a positive and significant effect on tax avoidance. The debt equity ratio shows the t-count statistical test value of 0.405, which is smaller than the t-table of 2.032, while the sig value of 0.688 is greater than 0.050, this indicates that the debt equity ratio has no effect on tax avoidance. The results of the research on return on assets and debt equity ratio together show the calculated F statistic value of 5.143 which is greater than the F table value of 3.280 while the sig value of 0.011 is smaller than 0.05, this indicates a significant influence between return on assets and debt equity ratio to tax avoidance simultaneously. 405 is smaller than t table of 2.032 while the sig value of 0.688 is greater than 0.050, this shows that the debt equity ratio has no effect on tax avoidance. The results of the research on return on assets and debt equity ratio together show the calculated F statistic value of 5.143 which is greater than the F table value of 3.280 while the sig value of.
User Interface Information System for Using Account Services (Joint Account) WEB-Based Indah Purnama Sari; Ismail Hanif Batubara
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.522 KB) | DOI: 10.53695/injects.v2i2.533

Abstract

Rekber Services (Joint Account) is a method of payment or transactions made online. This method is considered safer than having to transfer directly to the seller's account. Abroad, the account is known as Escrow Service. Not only abroad, the Indonesian banking world is also known as ES (Escrow Service). 
Combination of Analytic Hierarchy Process (AHP) Method and Profile Matching Method with Matrix Decomposition in Determining Olympiad Candidates ismail Hanif Batubara; Indah Purnama sari
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.977 KB) | DOI: 10.53695/injects.v2i2.536

Abstract

One of the government's programs in improving the quality of human resources is by organizing the selection of candidates for the Olympics which aims to improve general knowledge. To be able to take part in the selection of prospective participants for the Olympics, the participants have general knowledge, achievements, behavior and experience in following closely at the high school level.There are several problems in the selection of students at the school level, including teachers or principals in selecting students only based on the value of the lessons obtained, even though the Olympics are held at the district, provincial and national levels, other factors are needed including knowledge, achievement and experience in participating in the competition. previous olympics so the results were not optimal.Therefore, it is necessary to design a decision support system using the AHP (Analytical Hierarchy Process) and Profile Matching methods which are expected to assist decision makers in obtaining information for selecting the right students to participate in the Olympics.After testing and analysis involving manual calculations, it can be seen that the results obtained from system calculations are the same as manual calculations. So that this system can be used to help schools or teachers to select students in participating in the Olympics at the High School (SMA) level.
SKILLS BASED COMPETENCY AND COMPETITIVENESS OF ACCOUNTING PRACTITIONERS IN ASEAN EMERGING MARKET Sanusi Gazali Pane; Saparuddin Siregar
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.534 KB) | DOI: 10.53695/injects.v2i2.537

Abstract

Competency frameworks are urgently needed by accounting practitioners within organizations to carry out their roles effectively. Moreover, in the context of economic integration and labor mobility between regional countries, the role of accounting practitioners becomes one of the eight professions affected by professional competition. The purpose of this research is to measure the level of competence of accounting practitioners using competency assessment methods that refer to technical and non-technical assessments through the collection of relevant evidence on accounting work. The results of this study showed that during the testing period of 2018-2020 as many as 83.01 failed to meet the level of competence. While 16.01 percent have competency standards in the qualification of accounting technicians and professional clusters. The implications of these findings illustrate that the difficulty of labor market accessibility in the domestic and regional arena will increase and the resulting competitiveness will be lower.  Improvisation is controlled and relevant to, especially in the world of education by directing a paradigm-based curriculum competency framework. This concept is at least in line with the government's commitment to create superior human resources for Indonesia to grow and be more advanced. 
EPISTEMOLOGICAL LITERATURE STUDY OF ISLAMIC FINANCE Bambang Lesmono; Sanusi Gazali Pane; M. Shabri Abd. Majid; Marliyah Marliyah; Rita Handayani
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.475 KB) | DOI: 10.53695/injects.v2i2.538

Abstract

This study examined research related to Epistemology of finance in national journal articles. The study used descriptive statistical analysis and narrative reviews based on 30 publication articles with the keyword "Principles of Islamic finance" using Harzing's Publish or Perish application. All sample journal articles have been published. The results showed that there was a diversity of discussions related to "Principles of Islamic finance" published. The largest number of publications is in 2021 as many as 17 articles out of 30 samples of published articles. In general, of the 30 article publications using qualitative approach methods in discussing the "Principles of Islamic finance" as many as 23 articles (76.67%) and quantitative approaches as many as 7 articles (23.33%). Then related to the subject of the study, more related to knowledge / interest with the number of 11 articles (36.67%), then followed by a number of 6 articles (20%) and other themes such as performance which only amounted to 2 articles (6.67%), and others as many as 11 articles (36.67%).

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