Pub Date : 2021-02-25DOI: 10.4108/EAI.4-11-2020.2304649
Sigit Purnama, Nazilatus Syukriyah, Maulidya Ulfah, A. Arifuddin, Hafidh Aziz
. In the era of 4.0 with the growing use of wireless technology, Augmented Reality (AR) becomes an alternative to be used in learning media. Several studies have shown that this technology is effective as a medium for learning science and technology. Therefore, research is also needed to examine the effectiveness of AR technology in learning Islamic religious education. The aims of this study was to determine the effectiveness of AR on Islamic religious education learning. This study used a quasi-experimental method with a model of non-equivalent control group design . The experimental class consisted of grade 10 SMA (Senior High School) Sains Al-Qur'an Yogyakarta, Indonesia. The results showed that there was a significant difference between the control group and the experimental group. The experimental group was faster in understanding Islamic religious education learning than the control group.
{"title":"Augmented Reality in Education in Era 4.0","authors":"Sigit Purnama, Nazilatus Syukriyah, Maulidya Ulfah, A. Arifuddin, Hafidh Aziz","doi":"10.4108/EAI.4-11-2020.2304649","DOIUrl":"https://doi.org/10.4108/EAI.4-11-2020.2304649","url":null,"abstract":". In the era of 4.0 with the growing use of wireless technology, Augmented Reality (AR) becomes an alternative to be used in learning media. Several studies have shown that this technology is effective as a medium for learning science and technology. Therefore, research is also needed to examine the effectiveness of AR technology in learning Islamic religious education. The aims of this study was to determine the effectiveness of AR on Islamic religious education learning. This study used a quasi-experimental method with a model of non-equivalent control group design . The experimental class consisted of grade 10 SMA (Senior High School) Sains Al-Qur'an Yogyakarta, Indonesia. The results showed that there was a significant difference between the control group and the experimental group. The experimental group was faster in understanding Islamic religious education learning than the control group.","PeriodicalId":34059,"journal":{"name":"Volga Region Farmland","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78498223","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}
Pub Date : 2021-02-25DOI: 10.4108/EAI.4-11-2020.2304540
M. Taali, T. Prihatinta, Ardila Prihadyatama
. This study aims to analyze the potential of small and medium enterprises (SMEs) as a strategy to escape of the middle income trap in Indonesia. Middle income trap is represented by the per capita income, while small and medium enterprises are represented by the number of small and medium business units, the amount of investment, and the number of workers in the small and medium business sector. The variable used as the dependent variable is the per capita income, while the independent variable is the number of small and medium enterprises units, total investment, government expenditure (share % of GDP), total population, and number of workers in the small and medium business sector. The secondary data used in this study has a time span between 2008 and 2018. The method of analysis used to investigate the impact of independent variables on the dependent variable is the ordinary least square method (OLS). The results found in this study are there is a significant positive effect of the investment variable and government expenditure on the per capita income variable. Meanwhile, the variable number of small and medium enterprises has a significant positive impact on the per capita income variable of the population.
{"title":"Optimizing the Potential of Small and Medium Enterprises (Smes) as a Strategy for Exiting the Middle Income Trap: A Case Study in Indonesia","authors":"M. Taali, T. Prihatinta, Ardila Prihadyatama","doi":"10.4108/EAI.4-11-2020.2304540","DOIUrl":"https://doi.org/10.4108/EAI.4-11-2020.2304540","url":null,"abstract":". This study aims to analyze the potential of small and medium enterprises (SMEs) as a strategy to escape of the middle income trap in Indonesia. Middle income trap is represented by the per capita income, while small and medium enterprises are represented by the number of small and medium business units, the amount of investment, and the number of workers in the small and medium business sector. The variable used as the dependent variable is the per capita income, while the independent variable is the number of small and medium enterprises units, total investment, government expenditure (share % of GDP), total population, and number of workers in the small and medium business sector. The secondary data used in this study has a time span between 2008 and 2018. The method of analysis used to investigate the impact of independent variables on the dependent variable is the ordinary least square method (OLS). The results found in this study are there is a significant positive effect of the investment variable and government expenditure on the per capita income variable. Meanwhile, the variable number of small and medium enterprises has a significant positive impact on the per capita income variable of the population.","PeriodicalId":34059,"journal":{"name":"Volga Region Farmland","volume":"96 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90263406","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}
Pub Date : 2021-02-25DOI: 10.4108/EAI.4-11-2020.2304648
M. Siddik, G. Putra, A. Akmal, Nuriadi Manurung, Adi Prijuna Lubis
. The rapid development of information technology has a significant impact, especially on government offices and agencies in managing data to improve services to the public. Using technology, of course, greatly facilitates the government apparatus in processing data and reports. The government agency of Lubuk Palas Village is one of the agencies that still provides information services manually. For example, residents who want to know information about the management of community correspondence sometimes ask the surrounding community that they also do not understand. Not infrequently this raises quite complex problems such as the occurrence of communication or differences in people's understanding of receiving and understanding information. On the other hand, community knowledge about information relating to the village is also still very minimal. This is certainly not very relevant to the development of increasingly rapid technology. To that end, in order to overcome this problem, researchers will adopt an e-Government system in information services in the Lubuk Palas Village which will later be used as a means of disseminating information to the village community.
{"title":"Implementation of E-Government Information System Application for Village Service","authors":"M. Siddik, G. Putra, A. Akmal, Nuriadi Manurung, Adi Prijuna Lubis","doi":"10.4108/EAI.4-11-2020.2304648","DOIUrl":"https://doi.org/10.4108/EAI.4-11-2020.2304648","url":null,"abstract":". The rapid development of information technology has a significant impact, especially on government offices and agencies in managing data to improve services to the public. Using technology, of course, greatly facilitates the government apparatus in processing data and reports. The government agency of Lubuk Palas Village is one of the agencies that still provides information services manually. For example, residents who want to know information about the management of community correspondence sometimes ask the surrounding community that they also do not understand. Not infrequently this raises quite complex problems such as the occurrence of communication or differences in people's understanding of receiving and understanding information. On the other hand, community knowledge about information relating to the village is also still very minimal. This is certainly not very relevant to the development of increasingly rapid technology. To that end, in order to overcome this problem, researchers will adopt an e-Government system in information services in the Lubuk Palas Village which will later be used as a means of disseminating information to the village community.","PeriodicalId":34059,"journal":{"name":"Volga Region Farmland","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76801823","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}
Pub Date : 2021-02-25DOI: 10.4108/EAI.4-11-2020.2304628
Kordiana Sambara
This study aims (1) to determine the procedures for job recruitment for staff functions of PT Semen Tonasa; (2) knowing the functions of personnel in meeting the objectives of PT Semen Tonasa. This research is a qualitative descriptive study. The research subject was PT Semen Tonasa. The object of research is the function of employees in the recruitment department of PT Semen Tonasa. Data collected in the form of primary and secondary data. Data collection techniques used were observing, interviews and questionnaires. This research analysis technique uses comparative descriptive. The results of this study indicate that the Human Resources recruitment function at PT Semen Tonasa has been running effectively and efficiently although there are still some weaknesses. The weaknesses that were found were, the recruitment policy making was not carried out properly, so that the results of recruitment did not match the company's needs. Some workers do not go through a proper selection process. The workforce will be unproductive because their competence is not in accordance with their needs.
{"title":"Management Audit: The Personnel Recruitment Function of PT Semen Tonasa in Pangkep","authors":"Kordiana Sambara","doi":"10.4108/EAI.4-11-2020.2304628","DOIUrl":"https://doi.org/10.4108/EAI.4-11-2020.2304628","url":null,"abstract":"This study aims (1) to determine the procedures for job recruitment for staff functions of PT Semen Tonasa; (2) knowing the functions of personnel in meeting the objectives of PT Semen Tonasa. This research is a qualitative descriptive study. The research subject was PT Semen Tonasa. The object of research is the function of employees in the recruitment department of PT Semen Tonasa. Data collected in the form of primary and secondary data. Data collection techniques used were observing, interviews and questionnaires. This research analysis technique uses comparative descriptive. The results of this study indicate that the Human Resources recruitment function at PT Semen Tonasa has been running effectively and efficiently although there are still some weaknesses. The weaknesses that were found were, the recruitment policy making was not carried out properly, so that the results of recruitment did not match the company's needs. Some workers do not go through a proper selection process. The workforce will be unproductive because their competence is not in accordance with their needs.","PeriodicalId":34059,"journal":{"name":"Volga Region Farmland","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80636978","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}
Pub Date : 2021-02-25DOI: 10.2991/icet-19.2019.177
Y. Helsa, Y. Ariani, Ari Kiswanto Kenedi
. The development of Industry 4.0 requires an increase in teacher innovation in conducting mathematics learning process in elementary school. Development of Industry 4.0 is not accompanied by an increase in teachers ability to innovate learning. The purpose of this training is to improve teachers ability to develop a digital class model in mathematics learning in elementary schools by utilizing social learning network schoology. This training method is to provide guided training to elementary school teachers. The results stated that teachers motivation and skills in developing digital classroom models in mathematics learning by utilizing social learning network schoology increases. The implication of this training is as teachers’ reference in developing a digital class model in their respective schools.
{"title":"Digital Class Model in Mathematics Learning in Elementary School Using Social Learning Network Schoology","authors":"Y. Helsa, Y. Ariani, Ari Kiswanto Kenedi","doi":"10.2991/icet-19.2019.177","DOIUrl":"https://doi.org/10.2991/icet-19.2019.177","url":null,"abstract":". The development of Industry 4.0 requires an increase in teacher innovation in conducting mathematics learning process in elementary school. Development of Industry 4.0 is not accompanied by an increase in teachers ability to innovate learning. The purpose of this training is to improve teachers ability to develop a digital class model in mathematics learning in elementary schools by utilizing social learning network schoology. This training method is to provide guided training to elementary school teachers. The results stated that teachers motivation and skills in developing digital classroom models in mathematics learning by utilizing social learning network schoology increases. The implication of this training is as teachers’ reference in developing a digital class model in their respective schools.","PeriodicalId":34059,"journal":{"name":"Volga Region Farmland","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85901874","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}
Pub Date : 2021-02-25DOI: 10.4108/EAI.4-11-2020.2304537
M. Najib, Deddy Saefuloh
. Measuring service quality in the traditional markets to be very interesting, especially linked to in-store logistics, satisfaction, and loyalty of traditional markets customer. The purpose of this research is to analyze the influence of retail service quality and in-store logistics, on customer satisfaction and loyalty in the Indonesian traditional market context. The model proposed is to study the relationship between retail service quality and in-store logistics, satisfaction, and commitment. This research has been conducted on 400 customers in 16 traditional markets in West Java, Indonesia. A procedure of structural equation modeling has been applied to evaluate the proposed research model. The methodology used consists of two stages. The first step was to check the construct validity through Convergent Validity (CV), Average Variance Extracted (AVE), Construct Reliability (CR), and Discriminant Validity (DC). Secondly, structural equation modeling. The results reveal that retail service quality has positively influenced loyalty, however, they show a non-significant effect on customer satisfaction. On the other hand, in-store logistics have positively influenced customer satisfaction, but not customer loyalty. Furthermore, satisfaction also positively influences loyalty.
{"title":"Assessing the Impact of the Retail Service Quality and In-Store Logistics on Customer Satisfaction and Loyalty","authors":"M. Najib, Deddy Saefuloh","doi":"10.4108/EAI.4-11-2020.2304537","DOIUrl":"https://doi.org/10.4108/EAI.4-11-2020.2304537","url":null,"abstract":". Measuring service quality in the traditional markets to be very interesting, especially linked to in-store logistics, satisfaction, and loyalty of traditional markets customer. The purpose of this research is to analyze the influence of retail service quality and in-store logistics, on customer satisfaction and loyalty in the Indonesian traditional market context. The model proposed is to study the relationship between retail service quality and in-store logistics, satisfaction, and commitment. This research has been conducted on 400 customers in 16 traditional markets in West Java, Indonesia. A procedure of structural equation modeling has been applied to evaluate the proposed research model. The methodology used consists of two stages. The first step was to check the construct validity through Convergent Validity (CV), Average Variance Extracted (AVE), Construct Reliability (CR), and Discriminant Validity (DC). Secondly, structural equation modeling. The results reveal that retail service quality has positively influenced loyalty, however, they show a non-significant effect on customer satisfaction. On the other hand, in-store logistics have positively influenced customer satisfaction, but not customer loyalty. Furthermore, satisfaction also positively influences loyalty.","PeriodicalId":34059,"journal":{"name":"Volga Region Farmland","volume":"316 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76458292","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}
Pub Date : 2021-02-25DOI: 10.4108/EAI.4-11-2020.2304592
R. N. Rosa, Y. Zainil, Zul Amri
. This paper aims at finding out equivalence problems encountered by student translators in translating a historical recount text. This is a descriptive study using the translation of student translators as the data. The study took 30 student translators as the participants who were asked to translate a historical recount text from English into bahasa Indonesia. The data were collected using Translog and any uses of online resources were allowed. The data were analysed using error analysis technique. The results of the study found several equivalence problems in the translation of student translators including translating SL interference, ST misunderstanding, improper use of borrowing technique, meaning deletion and insufficient TL competence. The findings suggest further studies to investigate possible solutions to such equivalence problems.
{"title":"Equivalence Problems in the Translation of Student Translators","authors":"R. N. Rosa, Y. Zainil, Zul Amri","doi":"10.4108/EAI.4-11-2020.2304592","DOIUrl":"https://doi.org/10.4108/EAI.4-11-2020.2304592","url":null,"abstract":". This paper aims at finding out equivalence problems encountered by student translators in translating a historical recount text. This is a descriptive study using the translation of student translators as the data. The study took 30 student translators as the participants who were asked to translate a historical recount text from English into bahasa Indonesia. The data were collected using Translog and any uses of online resources were allowed. The data were analysed using error analysis technique. The results of the study found several equivalence problems in the translation of student translators including translating SL interference, ST misunderstanding, improper use of borrowing technique, meaning deletion and insufficient TL competence. The findings suggest further studies to investigate possible solutions to such equivalence problems.","PeriodicalId":34059,"journal":{"name":"Volga Region Farmland","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89847936","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}
Pub Date : 2021-02-25DOI: 10.4108/EAI.4-11-2020.2304546
Qimyatussa’adah Qimyatussa’adah, S. Nugroho, L. Abdullah
In the late of 2019, Indonesian public had been shocked by the news of a mega financial scandal that involved a state-owned insurance enterprise, Jiwasraya. It raises questions, how did it happened and how well did it handled. This paper aims to highlight Jiwasraya case with chronological interpretation. Document review and financial statement analysis were used as research methods. Jiwasraya's financial reports have shown that it is not in a good state since 2015, despite showing signs of recovery in 2017, however, Jiwasraya's financial performance has been so bad that it is unable to present the 2018 and 2019 financial reports. The public accountant who audited Jiwasraya's financial statements provided an “adverse opinion” in 2017, as well as a shortage of reserves of IDR. 7.7 trillions. The Financial Services Authority has given sanctions and management has changed several times in 2018. Set of regulations have been implemented to synchronized the business activities of the insurance industry, nevertheless, severe sanctions are required for each violation.
{"title":"A Chronological Review: Jiwasraya","authors":"Qimyatussa’adah Qimyatussa’adah, S. Nugroho, L. Abdullah","doi":"10.4108/EAI.4-11-2020.2304546","DOIUrl":"https://doi.org/10.4108/EAI.4-11-2020.2304546","url":null,"abstract":"In the late of 2019, Indonesian public had been shocked by the news of a mega financial scandal that involved a state-owned insurance enterprise, Jiwasraya. It raises questions, how did it happened and how well did it handled. This paper aims to highlight Jiwasraya case with chronological interpretation. Document review and financial statement analysis were used as research methods. Jiwasraya's financial reports have shown that it is not in a good state since 2015, despite showing signs of recovery in 2017, however, Jiwasraya's financial performance has been so bad that it is unable to present the 2018 and 2019 financial reports. The public accountant who audited Jiwasraya's financial statements provided an “adverse opinion” in 2017, as well as a shortage of reserves of IDR. 7.7 trillions. The Financial Services Authority has given sanctions and management has changed several times in 2018. Set of regulations have been implemented to synchronized the business activities of the insurance industry, nevertheless, severe sanctions are required for each violation.","PeriodicalId":34059,"journal":{"name":"Volga Region Farmland","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88907816","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}
Pub Date : 2021-02-25DOI: 10.4108/EAI.4-11-2020.2304593
Yunisrul Yunisrul, Zuardi Zuardi, A. Arwin
. This research is motivated by the fact that the teacher is not yet optimally implementing integrated thematic learning, especially in stimulating students to think critically in solving problems. This study aims to describe how to increase integrated thematic learning with Problem Based Learning models in the fourth grade of Campago Ipuh 08 Primary School. This research is a Classroom Action Research (CAR) conducted in two cycles, with 3 meetings. The research phase includes planning, implementing, observing, and reflecting. The instruments used were observation sheets and test sheets. The subjects were teachers and 26 fourth grade students at Campago Ipuh 08 Primary School in Bukittinggi. The results showed an increase in a) Lesson Plan Cycle I with an average of 75% (B), Cycle II 91% (SB), b) Implementation of aspects of the first cycle teacher with an average of 78.15% (B) , Cycle II 92.8% (SB), Whereas in the aspect of students in cycle I with an average of 78% (B), Cycle II 92.8% (SB). Based on aspects of attitude assessment, knowledge assessment and skills assessment in the first cycle the average class obtained by students was 2.90 (B), in the second cycle, the average grade obtained was 3.23 (B +). Thus, it can be concluded that the Problem Based Learning model can improve the integrated thematic learning process in Primary Schools.
{"title":"Improvement of Integrated Thematic Learning Process Using Problem-Based Learning Model","authors":"Yunisrul Yunisrul, Zuardi Zuardi, A. Arwin","doi":"10.4108/EAI.4-11-2020.2304593","DOIUrl":"https://doi.org/10.4108/EAI.4-11-2020.2304593","url":null,"abstract":". This research is motivated by the fact that the teacher is not yet optimally implementing integrated thematic learning, especially in stimulating students to think critically in solving problems. This study aims to describe how to increase integrated thematic learning with Problem Based Learning models in the fourth grade of Campago Ipuh 08 Primary School. This research is a Classroom Action Research (CAR) conducted in two cycles, with 3 meetings. The research phase includes planning, implementing, observing, and reflecting. The instruments used were observation sheets and test sheets. The subjects were teachers and 26 fourth grade students at Campago Ipuh 08 Primary School in Bukittinggi. The results showed an increase in a) Lesson Plan Cycle I with an average of 75% (B), Cycle II 91% (SB), b) Implementation of aspects of the first cycle teacher with an average of 78.15% (B) , Cycle II 92.8% (SB), Whereas in the aspect of students in cycle I with an average of 78% (B), Cycle II 92.8% (SB). Based on aspects of attitude assessment, knowledge assessment and skills assessment in the first cycle the average class obtained by students was 2.90 (B), in the second cycle, the average grade obtained was 3.23 (B +). Thus, it can be concluded that the Problem Based Learning model can improve the integrated thematic learning process in Primary Schools.","PeriodicalId":34059,"journal":{"name":"Volga Region Farmland","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72417680","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}
Pub Date : 2021-02-25DOI: 10.4108/EAI.4-11-2020.2304575
A. Mulya
. To examine the effect of tax avoidance on earnings response coefficient with earnings persistence as an intervening variable. The independent variable used in this study is tax avoidance. The dependent variable in this research is ERC and earnings persistence as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample was selected using the purposive sampling method and obtained 55 companies, so the number of samples used was 165 samples. Hypothesis testing uses Partial Least Square. RESULTS: This study shows that tax avoidance has no significant effect on stock values but tax avoidance has a significant effect on earnings persistence. While earnings persistence has a positive effect on stock values, then earnings persistence can mediate the relationship between tax avoidance and ERC. It is expected that the company can be more honest and open, as well as good corporate control. Many ways can be done to streamline and streamline the company's activities, but it should also be noted that there are limitations, because the impact of the company's behavior will be felt again by the company itself both in the long and short term.
{"title":"The Effect Of Tax Avoidance Through Earnings Persistence Against Erc: Evidence From Indonesia","authors":"A. Mulya","doi":"10.4108/EAI.4-11-2020.2304575","DOIUrl":"https://doi.org/10.4108/EAI.4-11-2020.2304575","url":null,"abstract":". To examine the effect of tax avoidance on earnings response coefficient with earnings persistence as an intervening variable. The independent variable used in this study is tax avoidance. The dependent variable in this research is ERC and earnings persistence as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample was selected using the purposive sampling method and obtained 55 companies, so the number of samples used was 165 samples. Hypothesis testing uses Partial Least Square. RESULTS: This study shows that tax avoidance has no significant effect on stock values but tax avoidance has a significant effect on earnings persistence. While earnings persistence has a positive effect on stock values, then earnings persistence can mediate the relationship between tax avoidance and ERC. It is expected that the company can be more honest and open, as well as good corporate control. Many ways can be done to streamline and streamline the company's activities, but it should also be noted that there are limitations, because the impact of the company's behavior will be felt again by the company itself both in the long and short term.","PeriodicalId":34059,"journal":{"name":"Volga Region Farmland","volume":"67 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76976652","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}
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