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Sultan Journal of Social Sciences & Humanities
Published by Civiliza Publishing
ISSN : -     EISSN : 28290461     DOI : https://doi.org/10.59525/sultan
Core Subject : Religion, Humanities, Art, Social,
Religion Arts Humanities Law, Crime, Criminology & Criminal Justice Social Sciences
Sultan Journal of Social Sciences & Humanities is a fully open access, peer-reviewed academic journal in the social sciences, economics, and humanities disciplines. Published by Civiliza Publishing, Sultan Journal may perform a meeting point for researchers at every stage of their career. One of our guiding principles is to make the publishing process accessible to first-time authors and early career researchers. We particularly encourage submissions from underrepresented groups and geographical areas as well as from diverse and inclusive societies. Our vision is inclusive: encourage multi- and inter-disciplinary work as well as new and experimental forms of research, replication studies, and negative findings. All submissions will be evaluated based on their academic and methodological validity and robustness of research. As an open-access journal, all articles will be immediately and permanently available for authors and readers to read, download, cite and share.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2024): Sultan Journal of Social Sciences " : 5 Documents clear
Implementasi Good Corporate Governance Pada Perusahaan Sector Consumer Goods Industry dan Pengaruhnya Terhadap Tax Avoidance Asy Syuaroh, Asy Syuaroh; Evana, Einde; Putri, Widya Rizki Eka
Sultan Journal of Social Sciences and Humanities Vol. 3 No. 2 (2024): Sultan Journal of Social Sciences & Humanities
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/sultan.v1i2.95

Abstract

This study aims to examine the effect of the good corporate governance on tax avoidance. This study focused on consumer goods industry companies listed on the Indonesia Stock Exchange in 20162020. This research is motivated by the phenomena about tax avoidance. Good corporate governance in this study uses proxy of the institutional ownership, independent board of commissioners, audit committee, and the audit quality as independent variables. The dependent variable is the tax avoidance measured using the cash effective tax rate (CETR) companies are paying taxes divided by income before income taxes. The sample in this study were 148 obtained from the purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. From these results it can be seen that the audit committee has a significant negative effect on tax avoidance. Institutional ownership and the audit quality has no significant effect on tax avoidance, while the independent board of commisssioners has positive effect on tax avoidance
Pengaruh Pengungkapan Lingkungan dan Kepemilikan Saham Terhadap Nilai Perusahaan Dengan Kinerja Sebagai Variabel Moderator Anisya Anggraini; Oktavia, Reni; Desriani, Neny
Sultan Journal of Social Sciences and Humanities Vol. 3 No. 2 (2024): Sultan Journal of Social Sciences & Humanities
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/sultan.v1i2.109

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh pengungkapan lingkungan dan kepemilikan saham terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel moderator. Analisis ini menggunakan variabel pengungkapan lingkungan, kepemilikan manajerial, dan kepemilikan institusional sebagai variabel independen. Variabel dependennya adalah nilai perusahaan. Variabel moderatornya adalah kinerja keuangan. Sampel dalam penelitian ini sebanyak 66 perusahaan yang diperoleh dari metode purposive sampling. Analisis regresi moderator digunakan sebagai teknik dalam penelitian ini dari hasil tersebut dapat dilihat bahwa pengungkapan lingkungan dan kepemilikan institusional berpengaruh positif signifikan terhadap nilai perusahaan dimoderasi oleh kinerja keuangan, sedangkan kepemilikan manajerial berpengaruh positif dan signifikan terhadap nilai perusahaan tetapi variabel moderator kinerja keuangan bersifat memperlemah hubungan.
Pemanfaatan Digital Marketing dalam Meningkatkan Pendapatan dan Branding BUM Desa Kutukulon dan Pelaku Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Jetis Ponorogo Amri, Muhtadin; Ahmad Futaqi, Faruq
Sultan Journal of Social Sciences and Humanities Vol. 3 No. 2 (2024): Sultan Journal of Social Sciences & Humanities
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/sultan.v1i2.118

Abstract

This community service activity aims to provide training and assistance to Micro, Small and Medium Enterprises (MSMEs) in Jetis Ponorogo District. The service method used is the Asset-Based Community Development (ABCD) method with an Appreciative Inquiry approach. The subjects of the service included the BUM management of Mitra Puspita Kutukulon Village and MSME actors in Jetis District, Ponorogo Regency. Data was collected using primary data through interviews and questionnaires. The data analysis technique was carried out with interactive techniques. The results of this service activity show the need for the use of digital marketing to be used more widely by BUM Desa and MSME actors in order to increase their branding and income, so that the purpose of establishing BUM Desa, which is to contribute as a source of Village Original Income (PAD) can be fulfilled properly in accordance with mandate of the law. In addition, with the use of digital marketing, especially with the creation of a website as a means of promotion, it is hoped that the trust, branding and income of MSME actors can increase which in turn improves the welfare of the village community itself and revives the village economy.
Implementasi Pancasila Sebagai Kunci Keberhasilan Paguyuban Kawula Keraton Surakarta Hadiningrat dalam Melestarikan Budaya Lokal di Indonesia Marsudi, Kenlies Era Rosalina; Cahyani, Arik
Sultan Journal of Social Sciences and Humanities Vol. 3 No. 2 (2024): Sultan Journal of Social Sciences & Humanities
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/sultan.v1i2.162

Abstract

This study aims to find out and explore the implementation of Pancasila by PAKASA in preserving Ponorogo culture and to provide awareness to the public about the importance of preserving local culture, especially in Ponorogo. This research uses qualitative methods based on the results of observation, interview and documentation. Pancasila is the most basic education for every element of state life which is used as a standard and guide for life in living a good civic life in accordance with Pancasila values. With so many new cultures emerging in this era of modernization and globalization, it is hoped that people will always be able to apply the values ​​of Pancasila and Indonesian culture. And as for PAKASA's efforts in preserving the culture in Ponorogo by maintaining ethics and morals towards people's behavior to maintain Pancasila values. From the results of the collection and analysis of data and information it can be seen that: 1). PAKASA has a very important role in preserving Ponorogo culture2). Method of preparation and implementation of activities based on the implementation of Pancasila 3). The implementation of Pancasila is the key to PAKASA's success in preserving the original culture of Ponorogo.
Pemberdayaan Masyarakat Melalui Pengolahan Singkong Mentega Menjadi Kerupuk Rengginang di Kabupaten Kubu Raya Arni, Arni; Fitriani, Fitriani; Simarmata , Mai Yuliastri; Agustina , Rini; Mastuti , Dewi Leni
Sultan Journal of Social Sciences and Humanities Vol. 3 No. 2 (2024): Sultan Journal of Social Sciences & Humanities
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/sultan.v1i2.296

Abstract

This article is the result of Community Service (PKM) in Banjar Sari Hamlet, Rasau Jaya Dua Village. Rt 003.Rw 02. The PKM activities carried out are part of community empowerment to increase family income through training on processing cassava into rengginang crackers and training on productive business management to increase income for local mothers. The results of PKM activities through this training are rengginang cracker products as a business that can help housewives improve the family economy. This PKM activity lasts for three days involving partners who are professional and experienced in processing cassava into ready-to-sell rengginan crackers. This training is a real form of community service that makes a positive contribution so that it can improve the economic level of the community.

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