Indonesian Journal Of Business And Economics最新文献

{"title":"Evironmental Accounting Disclosure And Financial Sistainability In Listed Negerian Manufacturing Firms","authors":"Tamunokonbia Promise Ogan, S. A. Akinbowale","doi":"10.25134/ijbe.v4i1.5652","DOIUrl":"https://doi.org/10.25134/ijbe.v4i1.5652","url":null,"abstract":"With the globalization and dynamic nature of the competitive market environment, manufacturing of quality products at affordable prices no longer guarantee sustainable financial performance, hence firms are now running to sustainability measures to remain financially sustainable. However, manufacturing firms in Nigeria has failed to sustain their performance. Thus, the study was initiated to evaluate the effect of environmental accounting disclosures on financial sustainability of listed Nigerian manufacturing firms. Ex-post facto research design using annual reports of 10 listed manufacturing firms was adopted to achieve the objective of the study. Data was measured using multiple regression analysis. The study revealed that environmental accounting disclosures has insignificant but positive effect on financial sustainability of listed manufacturing firms in Nigeria (Adj. R2 = 0.0468, F- statistics = 1.9721, P-value = 0.0899). With the introduction of the moderating effect of firm size, environmental accounting disclosures showed insignificant but positive effect on financial sustainability of listed manufacturing firms in Nigeria (Adj. R2 = 0.0489, F- statistics = 1.8487, P-value = 0.0981). Thus, the study concluded that environmental accounting disclosures do not have positive but insignificant effect on financial sustainability. It is recommended that the accounting profession should develop standards for reporting environmental accounting information by business entities. At the firm level, there should be voluntary disclosures of environmental accounting information.","PeriodicalId":296785,"journal":{"name":"Indonesian Journal Of Business And Economics","volume":"78 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121823094","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}

{"title":"Effect of Green Advertising, Green Product on Purchase Decisions with Brand Image as Intervening Variable Variabel","authors":"C. Chaniago, Hayati Nupus","doi":"10.25134/ijbe.v4i1.4258","DOIUrl":"https://doi.org/10.25134/ijbe.v4i1.4258","url":null,"abstract":"Abstract This research aims to test the influence of Green Advertising and Green Product on Purchasing Decisions by using Brand Image as an intervening variable. The sample in this research were Daihatsu Sigra users in Bogor Regency. The sampling method uses non-probability sampling. The analytical method used are, validity test, reliability test, and path test. Based on the results of analysis data can be concluded that (1) Green Advertising does not have a positive and significant effect on Purchasing Decisions, (2) Green Products have a positive and significant influence on Purchasing Decisions, Green Advertising has a positive and significant effect on Brand Image, Green Products has a positive and significant influence on Brand Image, Brand Image has a positive and significant influence on Purchasing Decisions, Brand Image is able to mediate the effect of Green Advertising on Purchasing Decisions. Keywords: Green Advertising, Green Product, Brand Image, Keputusan Pembelian","PeriodicalId":296785,"journal":{"name":"Indonesian Journal Of Business And Economics","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117128173","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}

{"title":"Effect of Intellectual Capital and Audit Opinion on Stock Prices: Empirical Study on Listed Infrastructure, Utilities and Transportation Companies","authors":"Putri Nurmala, A. S. Adiwibowo, Afifah Kemala Sari","doi":"10.25134/ijbe.v4i1.3949","DOIUrl":"https://doi.org/10.25134/ijbe.v4i1.3949","url":null,"abstract":"This study aims to determine and obtain empirical evidence of the effect of intellectual capital and audit opinion on stock prices. This study uses quantitative research using descriptive methods. The population in this study includes infrastructure, utilities and transportation which are listed on the Indonesia Stock Exchange as many as 79 companies. The sampling technique used was purposive sampling by obtaining 60 data. The method of analysis using multiple linear regression models was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results showed that intellectual capital and audit opinion had no effect on stock prices either simultaneously or partially. Keywords: Intellectual Capital, Audit Opinion and Stock Prices","PeriodicalId":296785,"journal":{"name":"Indonesian Journal Of Business And Economics","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133756072","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}

{"title":"COLLECTIVE INVESTMENT SCHEMES’ RETURNS AND ONE YEAR COVID-19 EXPERIENCE: THE NIGERIA’S CASE","authors":"G. F. Babarınde, B. A. Daneji","doi":"10.25134/ijbe.v4i1.4169","DOIUrl":"https://doi.org/10.25134/ijbe.v4i1.4169","url":null,"abstract":"This study examines the impact and nexus between cases of coronavirus disease (COVID-19) and the returns of seven classes of collective investment schemes (CIS) in Nigeria (bond funds, equity-based funds, fixed income funds, ethical funds, money market funds, mixed funds and real estate funds) within the first 52 weeks of the outbreak of the pandemic in Nigeria, 27th February, 2020 to 26th February, 2021 using Auto-regressive Distributed Lag and Pearson correlation techniques. Empirical findings suggest that COVID-19 cases and returns of collective investment schemes in Nigeria are cointegrated while COVID-19 cases are negatively correlated with the returns from bonds funds, equity based funds and money market funds as against the positive correlation between COVID-19 cases and returns from ethical, fixed income and real estate funds. Furthermore, COVID-19 confirmed cases are negatively related with returns from mixed fund as against the fund’s returns’ positive correlation with COVID-19 fatal and discharged cases. Moreover, except for COVID-19 discharged cases which has significant positive impact on fixed income funds’ returns, none of the other indicators of COVID-19 exerts significant influence on the returns of each of the seven CIS in Nigeria. It can be concluded that COVID-19 cases do not have significant impact on collective investment schemes’ returns in Nigeria. It is recommended that collective investment schemes in Nigeria should be accorded the popularization, incentives, boost, empowerment it deserves by the government and the organized private sector. KEYWORDS: ARDL; COVID-19; Collective Investment Schemes; Returns; Mutual funds. JEL CLASSIFICATION: E44, G11, G14","PeriodicalId":296785,"journal":{"name":"Indonesian Journal Of Business And Economics","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130565274","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}

{"title":"Stock Investment Portfolio Analysis with Single Index Model","authors":"Yasir Maulana","doi":"10.25134/IJBE.V3I2.3717","DOIUrl":"https://doi.org/10.25134/IJBE.V3I2.3717","url":null,"abstract":"In order to evaluate an optimal portfolio, an important step that investors or investment managers is portfolio analysis. In stock portfolio analysis, methods that can be used include the Markowitz approach and the Single Index Model. This study aims to apply the Single Index Model in finding the beta value of an efficient portfolio line, so that investors can determine the stocks and the proportion of funds needed to form an optimal portfolio. In this study, the data sources used were 1) market share price index that represents market factor or market data, 2) SBI interest rates that represents risk free (rf) and 3) The share prices of PT Ace Hardware Indonesia Tbk, PT Indocement Tunggal Perkasa Tbk and PT Matahari Putra Prima Tbk. The weight of each share in the active portfolio (Wi0) at Active Pf A 1.0000 is ACES of 0.1729, INTP of 0.0460 and MPPA of 0.7811. Then the alpha of the ACES active portfolio is 0.0051, INTP is 0.0002 and the MPPA is 0.0184. Then the calculation results show the residual variance in the active ACES portfolio is 0.0041, INTP is 0.0001 and MPPA is 0.0147. The variance of the Optimal Risky Portfolio of the variance index portfolio and the residual variance of the active portfolio is 0.1054.","PeriodicalId":296785,"journal":{"name":"Indonesian Journal Of Business And Economics","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115388259","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}

{"title":"Impact of After-Sales Service on Customers� Retention of Mobile Telecommunications in Nigeria","authors":"Fasanmi Olumuyiwa Oladapo","doi":"10.25134/IJBE.V3I2.3593","DOIUrl":"https://doi.org/10.25134/IJBE.V3I2.3593","url":null,"abstract":"The idea of after-sales services has been adopted globally to provide the consumers after the product or services rendered. The study explored the impact of after-sales services on customers� retention of mobile telecommunication in Nigeria. Survey research was adopted, and the aim of using this design is premised on the fact that the study relied on obtaining information from the field using a questionnaire. The population consist of all the subscribers of MTN, Globacom, Airtel and 9mobile. Four hundred seventy-two (472) subscribers of mobile networks were proportionally drawn from the NCC website. Subsequently, a simple random sampling technique was used to select the respondents from each of the mobile networks. Data collected were analysed using an application of simple percentage method in computer software packages (SPSS), and the regression analysis adopted by the testing of a reported hypothesis. The regression of [t-statistics] value of .01 and [2.63] demonstrates that the relationship between after-sale service and retention of customers is essential because the alpha level of 0.05 is higher than the p-value. Hence, the assumption is that growth in after-sales activities is a significant contributor to customer retention. Management should pay attention to the employee position to the quality of after-sales service, which results in future procurement and further recommendations.","PeriodicalId":296785,"journal":{"name":"Indonesian Journal Of Business And Economics","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114227438","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}

{"title":"THE INFLUENCE OF ONLINE MEDIA ADVERTISING AND PRODUCT QUALITY ON HONDA MOBILIO BUYING INTEREST THROUGH BRAND AWARENESS (Survey in Region Three Cirebon)","authors":"I. Sodikin, Wachjuni Wachjuni","doi":"10.25134/IJBE.V3I2.3841","DOIUrl":"https://doi.org/10.25134/IJBE.V3I2.3841","url":null,"abstract":"ABSTRACTThis study aims to�determine�the direct and indirect effects of video advertising through online media and product quality on buying interest with brand awareness as an intervening variable. The sample in this study was people in the three regions of�Cirebon�with the�category�of having seen video advertisements on online media, having driven or bought a Honda�Mobilio�product and were over 20 years old with samples taken as many as 100 people. This research instrument in the form of a questionnaire by distributing through the help of Google forms. The data analysis technique used is Structural Equation Modeling (SEM). The test results of the proposed hypothesis show that (1) video advertising through online media has no effect on brand awareness and is significant. (2) video advertisements through online media have no effect on buying interest and are not significant. (3) product quality influences brand awareness and is significant. (4) product quality has no effect on buying interest and is not significant. (5) brand awareness has no influence on buying interest and is significant. (6) Variable video advertisements through online media and product quality together affect brand awareness. (7) video advertising through online media, product quality and brand awareness together influence buying interest. (8) video advertising through online media has no effect on buying interest through brand awareness. (9) product quality influences buying interest through brand awareness.Keywords: Video Advertising Through Online Media, Product Quality, Buy Brand Awareness","PeriodicalId":296785,"journal":{"name":"Indonesian Journal Of Business And Economics","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121176840","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}

{"title":"Compensation Management and Employee�s Work Commitment in the Kwara State Internal Revenue Service, Ilorin, Nigeria.","authors":"E. Dunmade","doi":"10.25134/IJBE.V3I2.3611","DOIUrl":"https://doi.org/10.25134/IJBE.V3I2.3611","url":null,"abstract":"The study examines the effect of compensation management on the employee�s work commitment in the Kwara State Internal Revenue Service (KW�IRS), Ilorin, Nigeria. Stratified random sampling technique was utilized for the study with the administration of structured questionnaire to the respondents so as to elicit the required information. The data generated was analyzed with regression analysis with aid of SPSS, (V. 22.0). Findings showed that compensation management is a positive and significant predictor of employee�s work commitment in the Kwara State Internal Revenue Service. The study concluded that organizations that effectively and efficiently manage its compensation policy, in respect to employee�s commitment, will outperforms those organizations that do not. Thus, the study recommends the organization should be more innovative and effective in the management of compensation policies, so as to focus more on the adequate welfare for the employees and as well treating them as the most precious assets of the establishment.The study examines the effect of compensation management on the employee�s work commitment in the Kwara State Internal Revenue Service (KW�IRS), Ilorin, Nigeria. Stratified random sampling technique was utilized for the study with the administration of structured questionnaire to the respondents so as to elicit the required information. The data generated was analyzed with regression analysis with aid of SPSS, (V. 22.0). Findings showed that compensation management is a positive and significant predictor of employee�s work commitment in the Kwara State Internal Revenue Service. The study concluded that organizations that effectively and efficiently manage its compensation policy, in respect to employee�s commitment, will outperforms those organizations that do not. Thus, the study recommends the organization should be more innovative and effective in the management of compensation policies, so as to focus more on the adequate welfare for the employees and as well treating them as the most precious assets of the establishment.","PeriodicalId":296785,"journal":{"name":"Indonesian Journal Of Business And Economics","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134516979","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}

{"title":"Capital Structure, Accounting Conservatisne, Intellectual Capital and Financial Performance: Its Impact on Stock Prices","authors":"D. Purnama","doi":"10.25134/IJBE.V2I2.2347","DOIUrl":"https://doi.org/10.25134/IJBE.V2I2.2347","url":null,"abstract":"This study aims to analyze the effect of capital structure proxied by DAR and DER, accounting conservatism and intellectual capital on financial performance that is proxied by ROA and ROE and analyze the effect of financial performance proxied by ROA and ROE on stock prices. The population in this study were all property and real estate sub-sector service companies listed on the Indonesia Stock Exchange from 2014 to 2018. The sample in this study were 39 companies for 5 years. The method used in this research is descriptive and verification methods. The analysis used in this study is panel data regression. The findings show the debt to asset ratio, and debt to equity ratio have a negative effect on return on assets and return on equity. Accounting conservatism has a positive effect on return on assets while conservatism and intellectual capital have no effect on return on equity. Intellectual Capital has a positive effect on return on assets. Return on assets has a significant positive effect on stock prices while return on equity has no effect on stock prices  Key words :    Capital Structure, Accounting Conservatisne, Intellectual Capital and Financial Performance, Stock Prices","PeriodicalId":296785,"journal":{"name":"Indonesian Journal Of Business And Economics","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120956630","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}

{"title":"ANALYSIS IMPLEMENTATION OF NATIONAL FINANCIAL INCLUSION STRATEGY CONNECTED WITH SHARIA FINANCIAL INCLUSION","authors":"M. Komarudin, N. Nugraha, D. Harjadi, Fany Oktaviani","doi":"10.25134/IJBE.V2I2.2377","DOIUrl":"https://doi.org/10.25134/IJBE.V2I2.2377","url":null,"abstract":"ABSTRACT          The purpose of this research is to know the effect of financial education, community property rights, intermediation facilities and financial distribution channels, financial services to the government sector and consumer protection to Islamic financial inclusions. The sampling technique useda random sampling method and thesample isobtained 100 respondents. The independent variables (x) include: financial education, communityproperty rights, intermediation facilities and financial distribution channels,financial services in the government sector and consumer protection. This research used a quantitative approach with descriptive and verification methods and methods ofdata analysis using multiple linear regression analysis.The result of this study indicate that the implementation a five pillars of SNKI (The national strategy of financial inclusion) has a positiveand significant impact on Islamic financial inclusion, it’s mean that if the implementation a five pillars of SNKI had increased automatically the Islamic financial inclusion would be increased. Key Words:         Financial Education, Community Property Rights, Intermediation Facilities and Financial Distribution Channels, Financial Services to the Government Sector Consumer Protection and Islamic Financial Inclusion","PeriodicalId":296785,"journal":{"name":"Indonesian Journal Of Business And Economics","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132746212","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}