International Journal of Economic, Technology and Social Sciences (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
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<![CDATA[Effect Of Return On Asset And Debt To Equity Ratio To Tax Avoidance In Company ]]>
<![CDATA[Dahrani Dahrani]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v2i2.530
<![CDATA[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.]]>
<![CDATA[User Interface Information System for Using Account Services (Joint Account) WEB-Based ]]>
<![CDATA[Indah Purnama Sari]]>;
<![CDATA[Ismail Hanif Batubara]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v2i2.533
<![CDATA[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). ]]>
<![CDATA[Combination of Analytic Hierarchy Process (AHP) Method and Profile Matching Method with Matrix Decomposition in Determining Olympiad Candidates ]]>
<![CDATA[ismail Hanif Batubara]]>;
<![CDATA[Indah Purnama sari]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v2i2.536
<![CDATA[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.]]>
<![CDATA[SKILLS BASED COMPETENCY AND COMPETITIVENESS OF ACCOUNTING PRACTITIONERS IN ASEAN EMERGING MARKET ]]>
<![CDATA[Sanusi Gazali Pane]]>;
<![CDATA[Saparuddin Siregar]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v2i2.537
<![CDATA[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. ]]>
<![CDATA[EPISTEMOLOGICAL LITERATURE STUDY OF ISLAMIC FINANCE ]]>
<![CDATA[Bambang Lesmono]]>;
<![CDATA[Sanusi Gazali Pane]]>;
<![CDATA[M. Shabri Abd. Majid]]>;
<![CDATA[Marliyah Marliyah]]>;
<![CDATA[Rita Handayani]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v2i2.538
<![CDATA[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%).]]>
<![CDATA[ANALYSIS OF COMMERCIAL CUSTOMER SATISFACTION LEVEL IN PT PERUSAHAAN GAS NEGARA (PERSERO) TBK SBU DISTRIBUSI WILAYAH III SUMATERA BAGIAN UTARA ]]>
<![CDATA[Firman Ario]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v2i2.541
<![CDATA[This study examined of Commercial Customer Satisfaction Level In PT Perussahaan Gas Negara (Persero) Tbk, SBU Distribusi Wilayah III Sumatera Bagian Utara. . The study used descriptive statistical analysis using cartesian diagram which divided into four parts bounded by two lines that intersect perpendicularly at points X and Y. This diagram is also called the importance-performance matrix is used to describe the priority dimension of service quality. or service attributes that need to be improved and serve as a guide for formulating improvement strategies based on decrease in the number of customers in the commercial customer segment from 579 customers in 2012 to 540 customers in 2017, while customers in other segments, namely industry and households increased. The population in this study is all commercial customers in the State Gas Company (Persero) Tbk SBU Distribusi Region III in Medan City as many as 540 commercial customers during the period of 2018. Sampling technique in this study by using probability sampling method with simple random sampling technique. From the results of the research and discussion described in the previous chapter, it is concluded that based on the Descriptive Analysis and Cartesian Diagram Analysis that the influence of service quality consists of: tangible (direct evidence), reliability (reliability), responsiveness (responsiveness), assurance (guarantee). ), and empathy for the level of satisfaction of commercial customers at PT. Perusahaan Gas Negara (Persero) SBU Distribusi Wilayah III Sumatera Bagian Utara is categorized as sufficient. From the five dimensions of service quality, the most dominant variable inservice improvement is the tangible variable (direct evidence).]]>
<![CDATA[LITERATURE STUDY OF THE DYNAMICS OF INDONESIAN HALAL CERTIFICATION ]]>
<![CDATA[Nirmadarningsih Hiya]]>;
<![CDATA[Zuhrinal M. Nawawi]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v2i2.552
<![CDATA[This study examines research related to “Halal Certification” in national journal articles. Using descriptive statistical analysis and narrative review of 18 publication articles related to "Halal Certification". All articles used as samples have been published. The results show that research related to Halal Certification discusses more about the regulation of the application of halal certification as many as 6 articles (33%), then discusses how the halal certification process as much as 5 articles (28%) followed by a discussion of the impact of halal certification on the economy and socialization of each 4 and 3 articles respectively. The research approach used in the article under study as a whole uses a qualitative approach.]]>
<![CDATA[STUDY OF C45 ALGORITHM IN PREDICTING NEW EMPLOYEE ACCEPTION ]]>
<![CDATA[Khoirunsyah Dalimunthe]]>;
<![CDATA[Zakarias Situmorang]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v2i2.555
<![CDATA[Good employee performance is one of the criteria in the company where one has good behavior and can complete the work given to him. But there are some difficulties in knowing the quality of people who have good potential as employees in a company. Therefore, a method or method is needed to identify prospective employees of a company. The C4.5 algorithm can be used to predict and classify prospective employees who have the potential to enter the company by making a decision tree based on existing data and predicting new prospective employees who want to enter the company.]]>
<![CDATA[THE AUTHORITY OF THE TEMPORARY HEAD OF VILLAGE IN SILANGGE VILLAGE GOVERNMENT SYSTEM, DOLOK DISTRICT, NORTH PADANG LAWAS REGENCY ]]>
<![CDATA[Muhammad Juang Rambe]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v2i2.574
<![CDATA[The appointment of the Silangge village head official was due to the permanent dismissal of the previous village head who died, then the District Head. North Padang Lawas appointed the sub-district head of Dolok sub-district as a temporary office in Silangge Village, district. Dolok Kab. North Padang Lawas until 2016. The approach method used to research the discussion of this thesis is an empirical juridical approach, namely the research in this thesis was carried out by field studies at the Dolok Subdistrict Head Office, North Padang Lawas Regency. This study was carried out concerning the applicable laws and regulations. The Temporary Village Head's authority in running the Silangge village administration is the same as the village head, the Silangge Temporary Village Head in 2013 has the main task of carrying out village head elections, then the next Silangge Village Head in 2015 also has the main task of organizing village head election. The term of office of the Silangge Village Head from 2015 to 2016 carried out village infrastructure development through village funds in 2015 and 2016 and carried out the Silangge village head election in 2016.The Authority of the Temporary Head of Village in Silangge Village Government System, Dolok District, North Padang Lawas Regency]]>
<![CDATA[A CRITICALITY OF THORIUM FUEL IN FAST REACTORS NUCLEAR POWER PLANT ]]>
<![CDATA[Sari Novalianda]]>;
<![CDATA[Dwiyanto Dwiyanto]]>;
<![CDATA[Andri Ramadhan]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v2i2.579
<![CDATA[Nuclear energy is an alternative energy that has advantages in the amount of energy it produces, the fuel it uses, and does not produce air pollution. Thorium is one of the fertile nuclear fuels which is abundant, which is four times more than the amount of uranium. Calculation of criticality of fast reactor design using thorium nitride (ThN) fuel using a set of SRAC programs that produce critical conditions for the enrichment of uranium-233 by 5% with excess reactivity value of 0.044% in volume fraction of 65% fuel, 10% cladding and 25% coolant. Thorium fuel can be used as nuclear fuel for nuclear power plants with a burnup time of 50 years.]]>
