Indonesian Journal of Economics, Social, and Humanities最新文献_第2页

Factors that Influence Taxpayer Compliance with information Knowledge Technology as a Moderating Variable 影响纳税人信息知识技术合规的因素:一个调节变量

Indonesian Journal of Economics, Social, and Humanities Pub Date : 2023-01-31 DOI: 10.31258/ijesh.5.1.21-33

R. Natariasari, Eka Hariyani

{"title":"Factors that Influence Taxpayer Compliance with information Knowledge Technology as a Moderating Variable","authors":"R. Natariasari, Eka Hariyani","doi":"10.31258/ijesh.5.1.21-33","DOIUrl":"https://doi.org/10.31258/ijesh.5.1.21-33","url":null,"abstract":"This research examines how accounting processes, attitudes toward tax incentives, and knowledge of tax laws affect taxpayer compliance. Analyzing information technology knowledge can help to minimize the impact of accounting procedures and tax law knowledge on taxpayer compliance. The participants in this research are the registered KPP Pratama Pekanbaru Senapelan culinary MSME taxpayers. 397 respondents were selected as samples using the purposive sampling technique and primary data. SEM-Partial Least Square is the analytical method used is SEM-Partial Least Square (PLS). According to the study's findings, accounting procedures help ensure that taxpayers comply with the law. Tax incentives help taxpayer compliance in a beneficial way. There is no connection between tax law comprehension and taxpayer compliance. The link between accounting procedures and taxpayer compliance can be moderated by having a solid understanding of information technology. The relationship between tax incentive views and compliance by taxpayers can be moderated by knowledge of information technology. The relationship between comprehending tax laws and taxpayer compliance cannot be moderated by information technology knowledge.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129885482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pandemic, Job loss, Food consumption, Child health: Impact of (COVID-19) on the livelihood of marginal income people in Bangladesh 大流行、失业、食品消费、儿童健康:(COVID-19)对孟加拉国边缘收入人群生计的影响

Indonesian Journal of Economics, Social, and Humanities Pub Date : 2023-01-31 DOI: 10.31258/ijesh.5.1.1-19

Mst. Noiyan Tara, Rashed Ahmed, Md Shamimul Islam, S. M. Mulla, M. J. Uddin

{"title":"Pandemic, Job loss, Food consumption, Child health: Impact of (COVID-19) on the livelihood of marginal income people in Bangladesh","authors":"Mst. Noiyan Tara, Rashed Ahmed, Md Shamimul Islam, S. M. Mulla, M. J. Uddin","doi":"10.31258/ijesh.5.1.1-19","DOIUrl":"https://doi.org/10.31258/ijesh.5.1.1-19","url":null,"abstract":"The study is to understand the livelihood-related impact on the marginalized people due to the outburst of the COVID-19 pandemic. This paper also investigates the effects on child health of the vulnerable households who lost their work or job during these crisis moments. Following the fisher sampling method, 348 respondents are interviewed for quantitative and qualitative data. In this study, 20 districts from 7 divisions of Bangladesh are covered. Among the respondents, 90% said that the COVID-19 pandemic negatively impacts their livelihood due to income loss. This study also found that 50% of people (respondents) lost their jobs, and almost 90% of people revealed that their income level declined due to COVID-19. As a result, their dietary patterns changed significantly. Due to inadequate food consumption and marginal income, people face an acute health crisis, especially child health. They declined their food intake, ultimately maintaining their partial expenditure by borrowing from financial institutions and relatives. The empirical evidence shows that job loss and income reductions positively impact raising children's health vulnerability. Since the government did not support them properly, their survival will be threatened in the long run. So, the study shows that COVID-19 affects the daily income and consumption patterns of vulnerable households who live by daily earnings.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"7 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134484929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Institutional Ownership, Families’ Ownership, Ownership Concentration and Dividend Policy Towards Firm Performance 机构持股、家族持股、股权集中度和股利政策对企业绩效的影响

Indonesian Journal of Economics, Social, and Humanities Pub Date : 2022-06-21 DOI: 10.31258/ijesh.4.2.151-165

Teguh Ade Putra, Andreas Andreas, Enni Savitri

引用次数: 2

How do Economic Structures Reduce Poverty? 经济结构如何减少贫困?

Indonesian Journal of Economics, Social, and Humanities Pub Date : 2022-06-21 DOI: 10.31258/ijesh.4.2.139-150

W. Rochdianingrum, Nurul Laily

引用次数: 0

Managing Early Childhood Care Education for National Consciousness Sustainability in Nigeria 管理儿童早期保育教育，促进尼日利亚国民意识的可持续性

Indonesian Journal of Economics, Social, and Humanities Pub Date : 2022-06-17 DOI: 10.31258/ijesh.4.2.123-137

N. Abdullahi, Abdulmumin Abubakar Lawal, Abdulyaqin Tukur Murtala, S. Oyeniran

{"title":"Managing Early Childhood Care Education for National Consciousness Sustainability in Nigeria","authors":"N. Abdullahi, Abdulmumin Abubakar Lawal, Abdulyaqin Tukur Murtala, S. Oyeniran","doi":"10.31258/ijesh.4.2.123-137","DOIUrl":"https://doi.org/10.31258/ijesh.4.2.123-137","url":null,"abstract":"The main objective of this study was to investigate the effect of management of early childhood care education on national consciousness sustainability. the participants were selected from the sampled public early childhood care education in the northeast zone, of Nigeria. sample of 331 head teachers and 351teachers to make a total of 682 participants were proportionally selected from the sampled schools. Pearson product-moment correlation coefficient and linear regression analysis were used to test the hypotheses. The findings showed that staffing, planning of lessons, and coordination enhanced national consciousness sustainability. Thus, it was recommended that school managers should continue to provide appropriate and adequate staffing of early childhood care education so as to improve the effective development of human capital towards promoting national consciousness sustainability, Also, school managers should encourage caregivers to effectively plan lessons in order to motivate learners and build collaborative processes between teachers and school managers towards the realization of national consciousness sustainability. Furthermore, school managers should continue to coordinate early childhood care education effectively and efficiently so as to ensure mutual understanding and effective teamwork for the realization of national consciousness sustainability.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"57 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126143150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) on Profitability (Survey on Foreign Exchange Commercial Banks Listed in Indonesia Stock Exchange the Year 2011-2015) 资本充足率(CAR)和净息差(NIM)对盈利能力的影响(2011-2015年印尼证券交易所外汇商业银行调查)

Indonesian Journal of Economics, Social, and Humanities Pub Date : 2022-06-08 DOI: 10.31258/ijesh.4.2.111-122

S. Surtikanti, A. Saepudin, Yashinta Arizona, S. D. Anggadini

{"title":"The Influence of Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) on Profitability (Survey on Foreign Exchange Commercial Banks Listed in Indonesia Stock Exchange the Year 2011-2015)","authors":"S. Surtikanti, A. Saepudin, Yashinta Arizona, S. D. Anggadini","doi":"10.31258/ijesh.4.2.111-122","DOIUrl":"https://doi.org/10.31258/ijesh.4.2.111-122","url":null,"abstract":"The study empirically partially the influence of Capital Adequacy Ratio and Net Interest Margin to Profitability (Return On Asset) in listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015. Problems that occur in Foreign Exchange Commercial Banks is the increase Capital Adequacy Ratio and Net Interest Margin but not followed by a rise of the return on assets. The research uses descriptive analysis verification in 24 Foreign Exchange Commercial Banks of sample select by using purposive sampling, so obtained samples 8 Foreign Exchange Commercial Banks with 40 financial reports on listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015. Data analysis technique used is multiple linier regression analysis. These results indicate that the variabel of Capital Adequacy Ratio significantly influence the Profitability (Return On Asset) while Net Interest Margin variabel significantly influence Profitability (Return On Asset) on listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122855645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Implementation of PSAP Number 13 at Arifin Achmad Hospital Riau Province 在廖内省阿里芬·艾哈迈德医院实施第13号公共服务方案

Indonesian Journal of Economics, Social, and Humanities Pub Date : 2022-06-02 DOI: 10.31258/ijesh.4.2.85-97

Arini Arini, Aljufri Aljufri, Serly Novianti

{"title":"Implementation of PSAP Number 13 at Arifin Achmad Hospital Riau Province","authors":"Arini Arini, Aljufri Aljufri, Serly Novianti","doi":"10.31258/ijesh.4.2.85-97","DOIUrl":"https://doi.org/10.31258/ijesh.4.2.85-97","url":null,"abstract":"To realize a good governance system, it is necessary to make changes in the field of financial accounting, as well as apply a standard, guidelines, and principles as a reference for every government organization in preparing financial reports. Therefore, the Minister of Finance issued Regulation of the Minister of Finance (PMK) Number 217/PMK.05/2015 concerning the statement of accrual-based Government Accounting Standards (PSAP), namely PSAP No. 13 concerning the presentation of the financial statements of the Public Service Agency (BLU). This BLU / BLUD financial report provides information about the economic resources and obligations of the BLU / BLUD at the reporting date and the flow of economic resources during the current period. Users need this information to evaluate the economic capability of BLU / BLUD in future activities. For that we need a test of the factors that can affect the implementation of PSAP No. 13 of them. This study will examine the effect of Organizational Commitment, Human Resources and Information Systems on the Implementation of PSAP No. 13. This research will be conducted at RSUD Arifin Achmad, Riau Province. The research approach uses quantitative with primary data sources. The test uses multiple regression testing with SPSS 23. The results of statistical tests show that Organizational Commitment and Human Resources (HR) have no significant effect on the implementation of PSAP No. 13, while the Information System has a significant effect on the implementation of PSAP No. 13.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129344597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

President Director Age, MBA Degree, and Earnings Management 总裁，董事年龄，工商管理硕士学位和盈余管理

Indonesian Journal of Economics, Social, and Humanities Pub Date : 2022-06-02 DOI: 10.31258/ijesh.4.2.99-110

Siska Rohaliza, Poppy Nurmayanti M, Emrinaldi Nur DP

引用次数: 0

The Effect of Corporate Social Responsibility, Family Ownership on Tax Avoidance: The Effect of Audit Quality Moderation 企业社会责任、家族所有权对避税的影响:审计质量调节的影响

Indonesian Journal of Economics, Social, and Humanities Pub Date : 2022-01-31 DOI: 10.31258/ijesh.4.1.29-40

Santi Yopie, Elivia Elivia

{"title":"The Effect of Corporate Social Responsibility, Family Ownership on Tax Avoidance: The Effect of Audit Quality Moderation","authors":"Santi Yopie, Elivia Elivia","doi":"10.31258/ijesh.4.1.29-40","DOIUrl":"https://doi.org/10.31258/ijesh.4.1.29-40","url":null,"abstract":"Large tax receipts are essential for every country for its growth and development but it’s constrained by the fact that some people are not willing to pay taxes voluntarily and deliberately avoid tax in various ways. This research aims to examine the effect of corporate social responsibility, family ownership and audit quality on tax avoidance. This research also investigates whether audit quality can affect the causal relation of family ownership to tax avoidance. This research was conducted using non-financial firms. Total of sample that have met all the criteria was 158 companies which was registered on the Indonesia Stock Exchange (IDX) in the period of 2015-2019. Data obtained were tested with panel regression. Regression analysis results reveal that corporate social responsibility and tax avoidance are positively associated, corporation with high corporate social responsibility disclosure are less likely to engage in tax avoidance. Family ownership, on the other hand, affects tax avoidance negatively which means that family firms engage in more tax avoidance than non-family firms. Audit quality has a significant positive effect on tax avoidance but does not affect the relationship of family ownership to tax avoidance.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134249352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

A Framework of Contingencies Factors, Government Support and Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises 马来西亚中小企业偶然性因素、政府支持与管理会计实践的框架

Indonesian Journal of Economics, Social, and Humanities Pub Date : 2022-01-31 DOI: 10.31258/ijesh.4.1.1-13

N. Nik Abdullah, Nur Maisara Arif Mirza, S. Krishnan, Azliza Azrah Mohd Zakaria, Grace L. Morris

{"title":"A Framework of Contingencies Factors, Government Support and Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises","authors":"N. Nik Abdullah, Nur Maisara Arif Mirza, S. Krishnan, Azliza Azrah Mohd Zakaria, Grace L. Morris","doi":"10.31258/ijesh.4.1.1-13","DOIUrl":"https://doi.org/10.31258/ijesh.4.1.1-13","url":null,"abstract":"Small and medium-sized enterprises (SMEs) are critical in developing countries, as they create significant job opportunities and contribute to global economic development. Numerous Malaysian SMEs are struggling to survive in the aftermath of the COVID-19 outbreak. As a result, the adoption of management accounting practices (MAPs) plays an important role in supporting decision making, which aids in the sustainability of SMEs' economic growth and leads to long-term performance. However, there is limited research on MAPs being used in SMEs across various industries. This paper aims to propose a conceptual framework for the factors affecting MAPs in Malaysian SMEs from a contingency theory perspective. This paper employs a qualitative approach by reviewing all pertinent literature on the subject from various databases and relating it to the current environment, which attempts to bring the entire concept of MAPs into focus based on the findings of previous research and a proposed conceptual framework that can be used for future research. This research has contributed to the literature by providing a conceptual framework for MAPs from the perspective of contingency theory, with an addition on government support, which can improve industry competitiveness, business prosperity, and long-term performance. Based on the proposed framework, further empirical study is needed to examine whether the factors that contribute significantly to the adoption of MAPs in SMEs.","PeriodicalId":170705,"journal":{"name":"Indonesian Journal of Economics, Social, and Humanities","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115716475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1