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Arif Mudi Priyatno
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INDONESIA
Indonesian Journal of Innovation Multidisipliner Research
ISSN : -     EISSN : 30250994     DOI : https://doi.org/10.69693/ijim
Indonesian Journal of Innovation Multidisipliner Research adalah jurnal yang menerbitkan artikel penelitian yang mencangkup multidisiplin, yang meliputi : Humaniora dan ilmu sosial, ilmu politik kontemporer, ilmu pendidikan, ilmu agama dan filsafat, ilmu teknik, bisnis dan ekonomi, Koperasi, teknologi, ilmu kesehatan, ilmu kedokteran, pengembangan SDM, ilmu seni desain dan media. jurnal ini diterbitkan oleh Institute of Advanced Knowledge and Science, yang diterbitkan dalam 4 kali dalam setahun yaitu Maret, Juni, September, dan Desember.
Arjuna Subject : Umum - Umum
Articles 47 Documents
Search results for , issue "Vol. 2 No. 3 (2024): September" : 47 Documents clear
Pertumbuhan Laba Dan Struktur Modal Terhadap Kualitas Laba pada Perusahaan Pertambangan di Indonesia Winarti, Ayu; Pane, Aditya Amanda; Dewi, Sucitra
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.199

Abstract

This study aims to determine the effect of earnings growth and capital structure on earnings quality in mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The population of this study were 41 mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sampling method used in this study is purposive sampling method, so that the results obtained are 19 sample companies for 3 years of observation (2020-2022). The data collection method used in this study is to use the documentation method, which includes the process of collecting company data and taking information directly from the company's web and the Indonesia Stock Exchange web. The type of data used in this research is quantitative data. The data analysis method used is descriptive analysis, classical assumption test which is divided into 4 tests, namely normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. next is multiple linear analysis test and the last is hypothesis testing, hypothesis testing has 3 parts, namely partial test (t test), simultaneous test (F test) and determination coefficient test (R2). This test was conducted using the SPSS application. The results of this study indicate that earnings growth has a positive and significant effect on earnings quality and capital structure has a negative and significant effect on earnings quality. Simultaneously, the results show that earnings growth and capital structure together have a significant effect on earnings quality in mining companies listed on the Indonesia Stock Exchange for the period 2020-2022.
The Sociolinguistic Analysis of Dad Joke on the Youtube Channel Yeahmad Syahputra, Prabu Sulaiman; Seli, Sastika; Syafitri, Dewi
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.200

Abstract

This research aimed to analyze the type of dad joke that appeared on the YeahMad YouTube Channel. The researcher used descriptive qualitative method to collect the data through watching the chosen videos and take a note. The researcher took the 7 chosen videos specifically with dad joke segment as a sample to take the data. The sample of the data were published videos in a span of time from January to June 2024. The fundamental and particular theory of dad jokes that is unavailable was utilized by the researcher to carry out this research. Meyer's (2015) theory of the seven varieties of jokes includes wordplay, irony, sarcasm, situational humor, canned jokes, anecdotal humor, and self-deprecating humor. The data were analyzed and classified by using the theory by Meyer which was the type of jokes. The results showed that the researcher found 109 dad jokes that can be analyzed and classified into the type of jokes which were 12 anecdotal, 19 canned jokes, 11 situational, 4 self-deprecating, 29 wordplay jokes, 14 irony jokes, and 20 sarcasm jokes. Overall, the dad jokes in YeahMad YouTube videos can be classified into the type of joke based on Meyer, which is anecdotal, canned, situational, self-deprecating, wordplay, irony, and sarcasm.
Pengaruh Penerapan Model Pembelajaran Kooperatif Tipe Make a Match Terhadap Hasil Belajar Peserta Didik Akmal, Indah Aprilia; Pangestu, Deviyanti; Erni, Erni
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.201

Abstract

Masalah pada penelitian ini adalah masih rendahnya hasil belajar IPS peserta didik kelas V SD Negeri 5 Jatimulyo. Penelitian ini bertujuan untuk menganalisis pengaruh model kooperatif tipe make a match berbantuan media flashcard terhadap hasil belajar IPS peserta didik kelas V sekolah dasar, pengaruh model kooperatif tipe make a match berbantuan media audio visual terhadap hasil belajar IPS peserta didik kelas V sekolah dasar, perbedaan pengaruh antara pengaruh model kooperatif tipe make a match berbantuan media flashcard dan audio visual terhadap hasil belajar IPS peserta didik kelas V sekolah dasar. Penelitian ini menggunakan metode quasi eksperimen dengan desain penelitian non equivalent control group design. Sampel dalam penelitian ini berjumlah 63 peserta didik. Penentuan sampel penelitian menggunakan teknik sampling non probability sampling dengan jenis teknik purposive sampling. Teknik pengumpulan data menggunakan teknik tes berupa pilihan jamak.
Efisiensi Manajemen Aset Negara: Strategi Meningkatkan Kesiapan Operasional TNI Angkatan Udara Sianipar, Pander Eripson; Hendra, Afrizal; Widodo, Martinus Dwi Arjanto
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.203

Abstract

Dalam melaksanakan tugasnya sebagai komponen utama pertahanan di udara, TNI Angkatan Udara harus menjaga administrasi Barang Milik Negara (BMN) dengan baik melalui pengelolaan aset tanah yang diberikan kepada TNI AU. Penelitian ini menggunakan metode kualitaitf deskriptif analitik yang dipadukan dengan pendekatan yuridis normative., yang menempatkan fokus penelitian pada bahasan yuridis dan kemudian melakukan analisis kualitatif. Penelitian ini membandingkan berbagai peraturan perundang-undangan mengenai pengelolaan dan upaya penyelesaian masalah tanah milik Tentara Nasional Indonesia Angkatan Udara (TNI AU) melalui pendekatan perundang-undangan, historis, konsep, dan perbandingan, selanjutnya, bahan hukum diperoleh dari peraturan perundang-undangan dan literatur yang berkaitan dengan subjek penelitian, dengan bantuan kamus hukum. Hasil penelitian bahwa Kemhan/TNI akan menghadapi banyak tantangan dari segi hukum, pembinaan teritorial, dan sosial, serta aspek politik, untuk menyelesaikan masalah tersebut. Kemhan/TNI menyarankan metode penyelesaian "winwin solution".
The Role of Capital Structure in Mediating the Effect of Liquidity on Profitability Tinus, Astina; Mahmudi, Bambang; Nurhayati, Enok
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.205

Abstract

The objective of this study is to assess the impact of the Current Ratio (CR) on the Net Profit Margin (NPM), with the Debt-to-Equity Ratio (DER) and Debt-to-Asset Ratio (DAR) serving as intervening variables. This research was conducted due to certain business phenomena that became the focal point of investigation, discrepancies between empirical data and existing theories, and gaps in previous studies that prompted the need for further exploration. This study employs a quantitative research approach, utilizing data collection techniques based on company financial reports through documentation methods. The population of this study comprises all companies listed and consistently included in the Business-27 Index on the Indonesia Stock Exchange (IDX) from 2013 to 2022. A total of 6 companies were selected as samples from the 27 companies available, using purposive sampling methods. Path analysis and the Sobel test were utilized as data analysis techniques in this research. The findings of this study indicate that the CR does not have a significant impact on NPM. However, CR has a negative and significant effect on both DER and DAR. Furthermore, DER and DAR do not have a significant influence on NPM. While DER cannot mediate the relationship between CR and NPM, DAR can mediate this relationship.
The Impact Of E-Invoice Implementation on Taxpayer Compliance Panjaitan, Muhammad Adriansyah; Rialdy, Novien
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.337

Abstract

This study aims to determine the effect of the implementation of e-invoices on taxpayer compliance at the Medan City Tax Office. Because taxes are a source of state revenue to finance all expenses including development expenses, this greatly requires community participation in the form of awareness and concern for paying taxes. As is known, Indonesia adopts a self-assessment system. E-invoices are expected to be able to increase taxpayer compliance in paying their obligations. The method used in this study is a descriptive quantitative approach in the form of respondent answers in a questionnaire through a Likert scale. The population collection technique uses a simple random sampling technique with 2,320 taxpayers using E-invoices while the sample consists of 97 taxpayers, this is done using the Slovin formula. The data used comes from primary and secondary data. And the preparation of this thesis uses documentation and questionnaire data collection techniques. The hypothesis was tested using data normality test, simple linear regression analysis, partial t-test and R-Square using SPSS version 17. To determine the effect of e-invoice implementation on taxpayer compliance, simultaneously it has a significant effect on taxpayer compliance and statistical hypothesis testing was carried out with a calculated t value of 4.237> t table 1.661 with a significant value of 0.000 <0.05 which means that the better the implementation of the e-invoice application, the taxpayer compliance will also increase, thus Ha is accepted, it can be concluded that the implementation of e-invoice has a significant effect on taxpayer compliance.
The Effect Of Tax Planning And Net Profit Margin On Company Value In Plantation Companies Listed On The Idx In 2020 - 2024 Rangkuti, Anggita Sari; Rialdy, Novien
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.338

Abstract

This study aims to determine the effect of tax planning and net profit margin on plantation companies listed on the Indonesia Stock Exchange in 2020 - 2024. This study is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained was 11 plantation companies listed on the IDX in 2020 - 2024 with a total of 55 observation data for 5 years of observation. The data collection technique used was documentation. The data analysis technique used in this study was multiple linear regression analysis with SPSS 26 software tools. The results of the tax planning study showed a statistical test value of t count of 1.633 smaller than t table of 2.006 while the sig value of tax planning was 0.112 greater than 0.05, this indicates that tax planning has no effect on company value. Net profit margin shows a statistical test value of t count of 2.465 greater than the t table of 2.006 while the sig value of net profit margin of 0.019 is smaller than 0.050, this shows that net profit margin affects the value of the company. The results of the study of tax planning and net profit margin together show a statistical value of F count of 5.879 greater than the F table value of 3.280 while the sig value of 0.006 is smaller than 0.05, this shows a significant influence between tax planning and net profit margin on the value of the company simultaneously.