Integrated Journal of Business and Economics最新文献

The Effect of Annual Report Readability, Carbon Emission Disclosure and Green Accounting Practices on Company Value 年报可读性、碳排放披露和绿色会计实践对公司价值的影响

Integrated Journal of Business and Economics Pub Date : 2024-02-29 DOI: 10.33019/ijbe.v8i1.716

Wenni Anggita, Ari Agung Nugroho, Suhaidar Suhaidar

{"title":"The Effect of Annual Report Readability, Carbon Emission Disclosure and Green Accounting Practices on Company Value","authors":"Wenni Anggita, Ari Agung Nugroho, Suhaidar Suhaidar","doi":"10.33019/ijbe.v8i1.716","DOIUrl":"https://doi.org/10.33019/ijbe.v8i1.716","url":null,"abstract":"This study aims to analyze the effect of annual report readability, carbon emission disclosure and green accounting practices on company value with the research object of manufacturing companies listed on the IDX in 2020-2022. The approach used in this study is a descriptive quantitative using multiple linear regression. The sample of this study were 38 mining companies with an observation period of 3 years resulting in 114 research data. Data testing was carried out by partial analysis using the eviews tool. The results of this study found that the annual report readability, carbon emission disclosure and green accounting practices had a positive and significant effect on company value. This indicates that the easier an annual report is to read, the higher the quality of information received by its users, especially stakeholders, so that it greatly influences the decision making of investors. In addition, green accounting practices and carbon emissions disclosure is the first step that companies can take to minimize environmental problems faced by companies. This research is different from previous research, this study tries to combine how easy it is to read financial statements and also how environmental accounting and carbon emissions disclosure by companies can increase company value.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"16 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140409269","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

How do digital financial literacy, financial behavior, and skills affect financial well-being? An Exploratory Study on Gen Z 数字金融知识、金融行为和技能如何影响财务状况？对 Z 世代的探索性研究

Integrated Journal of Business and Economics Pub Date : 2024-02-20 DOI: 10.33019/ijbe.v8i1.851

Susnaningsih Muat, Fachrurrozi Fachrurrozi, Nana Sari

引用次数: 0

The Influence of Entrepreneurship and Digital Marketing on Sustainable Economic Development 创业和数字营销对可持续经济发展的影响

Integrated Journal of Business and Economics Pub Date : 2024-02-15 DOI: 10.33019/ijbe.v8i1.816

W. Warsiman, Dhiana Ekowati, Luluk Kholisoh, Supardi Supardi, Rini Susilawati

{"title":"The Influence of Entrepreneurship and Digital Marketing on Sustainable Economic Development","authors":"W. Warsiman, Dhiana Ekowati, Luluk Kholisoh, Supardi Supardi, Rini Susilawati","doi":"10.33019/ijbe.v8i1.816","DOIUrl":"https://doi.org/10.33019/ijbe.v8i1.816","url":null,"abstract":"Sustainable economic development is a process that balances the recovery of economic growth by considering the environmental and social impacts of society in improving the economy. It is one of the practical tools for strategic adaptation to achieve economic and environmental sustainability. This encourages entrepreneurs to create businesses that use skills and initiative to meet needs and bring new ideas. Understanding these opportunities has brought the resulting products to the attention of the market. To support this, a strategy that can be implemented is digital marketing. This is important for business continuity and reaching the community or even getting customers. This research aims to determine and analyze entrepreneurship and digital marketing towards sustainable economic development. Quantitative methods are used, especially questionnaires. The results of a sample of 30 respondents show that entrepreneurship has no effect on sustainable economic development, but is positive and not significant. Meanwhile, digital marketing has a positive and significant influence on sustainable economic development.Keywords: Business, Digital Marketing, Entrepreneurship, Sustainable Economic Development ","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"187 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140456093","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

Saving and Investment Nexus in Indonesia: Revisiting Feldstein-Horioka Hypothesis 印度尼西亚的储蓄与投资关系：重新审视费尔德斯坦-堀冈假说

Integrated Journal of Business and Economics Pub Date : 2024-02-15 DOI: 10.33019/ijbe.v8i1.849

Ratu Eva Febriani, Retno Agustina Ekaputri, Armelly Armelly

引用次数: 0

Testing of the Structure-Conduct-Performance Hypothesis for Industrial Banking Profitability: Evidence from Indonesia 检验工业银行盈利能力的结构-行为-绩效假说：印度尼西亚的证据

Integrated Journal of Business and Economics Pub Date : 2024-02-15 DOI: 10.33019/ijbe.v8i1.771

I. Asngari

{"title":"Testing of the Structure-Conduct-Performance Hypothesis for Industrial Banking Profitability: Evidence from Indonesia","authors":"I. Asngari","doi":"10.33019/ijbe.v8i1.771","DOIUrl":"https://doi.org/10.33019/ijbe.v8i1.771","url":null,"abstract":"This study aims to test the validity of the Structure Conduct and Performance (SCP) hypothesis on banking profitability in Indonesia. This research data comes from banking financial statements from the Financial Services Authority (OJK) and Bank Indonesia. The analysis method uses the panel data regression method. The banking industry studied includes 110 conventional commercial banks and Islamic banks from 2010-2019. This research has found that the profitability performance of the banking industry is statistically significantly influenced by concentration, market share, cost efficiency to generate revenue, bank size, net interest income margin, Bank Indonesia's benchmark interest rate, and economic growth. Meanwhile, inflation is insignificant. The contribution of the research was to develop of Structure Conduct Performance (SCP) theory. The SCP is applicable to Indonesian banking and it is the Hybrid of the Efficient-Structure Traditional Hypothesis which states that the effects of efficiency and market concentration have improved banking profitability performance. The combination of structure, market share, and efficiency supports the hypotheses on Efficiency and SCP Traditional. High banking profitability due to the combination of efficiency and market concentration formed by increased assets and mergers. Therefore, OJK and Bank Indonesia in encouraging asset improvement through future mergers can improve efficiency, the competitiveness of the banking industry, the and economic stability of Indonesia.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"596 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140455225","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

Empirical Analysis of Monetary Policy and Economic Growth in Nigeria (1990-2022) 尼日利亚货币政策与经济增长的实证分析（1990-2022 年）

Integrated Journal of Business and Economics Pub Date : 2024-02-15 DOI: 10.33019/ijbe.v8i1.826

Ibrahim Musa, Abdullahi Idris Ahmad

{"title":"Empirical Analysis of Monetary Policy and Economic Growth in Nigeria (1990-2022)","authors":"Ibrahim Musa, Abdullahi Idris Ahmad","doi":"10.33019/ijbe.v8i1.826","DOIUrl":"https://doi.org/10.33019/ijbe.v8i1.826","url":null,"abstract":"This study examines the effects of monetary policy on economic growth in Nigeria throughout 1990-2022. The Autoregressive Distributed Lag (ARDL) bound cointegration is employed to analyse both the short-term and long-term dynamics. The research incorporates various monetary policy instruments as variables, namely Broad Money Supply (MS), Interest Rate (INTR), Inflation Rate (INFR), and Exchange Rate (EXR). Additionally, Economic Growth is measured by the Real Gross Domestic Product Growth Rate (RGDP). It utilises published data from the Central Bank of Nigeria (CBN). Results indicate the long-term statistical significance of the money supply (MS), inflation rate (INF), and exchange rate concerning their impact on the Growth Rate of RGDP. In the short run, it was seen that the MS exhibited statistical significance and exerted a positive influence on RGDP. Conversely, both INTR and EXR were statistically significant and were associated with a negative and significant association with RGDP. Consequently, the study suggests implementing monetary policy to cultivate a conducive investment climate. This may be achieved by promoting market-driven interest and currency rates, stimulating domestic investment, and enticing foreign direct investment.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"156 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140455816","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 comparison of islamic and conventional banking in ownership structure and interest rates in Indonesia 印度尼西亚伊斯兰银行与传统银行在所有权结构和利率方面的比较

Integrated Journal of Business and Economics Pub Date : 2024-02-15 DOI: 10.33019/ijbe.v8i1.688

Titin Hartini, Rika Lidyah, Nurfala Safitri

{"title":"The comparison of islamic and conventional banking in ownership structure and interest rates in Indonesia","authors":"Titin Hartini, Rika Lidyah, Nurfala Safitri","doi":"10.33019/ijbe.v8i1.688","DOIUrl":"https://doi.org/10.33019/ijbe.v8i1.688","url":null,"abstract":"Ownership structure and interest rates are important factors affecting a bank's performance. Previous studies have found the effect of ownership structure and interest rates on company performance, but no one has specifically examined differences in Banking performance in ownership structure and interest rates. This study aims to compare the performance of Islamic and conventional banking in ownership structure and interest rates. In study, the author used quantitative methods that emphasize the analysis of numerical data processed using Stata 16. Based on the unstructured data panel, there are 13 Islamic banking and 107 conventional banking, the total banks used as objects are 120 banks with 1110 observations. The results are local ownership did not affect the performance of Islamic banks, compared to conventional banking on the contrary. Foreign ownership in Islamic banking affects Banking performance, while conventional banking has no effect. Furthermore, government ownership affects the performance of Islamic banks, but does not affect the performance of conventional banking. Based on the results of the study, it can be proven that government and foreign interference in the ownership of Islamic banking plays a role in improving the bank's performance. Whereas conventional banking has performed well under local ownership.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"432 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140455400","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

How to Increase The Purchase of Local Fashion Brand on E-Commerce Platforms? 如何提高本地时尚品牌在电子商务平台上的购买量？

Integrated Journal of Business and Economics Pub Date : 2024-01-02 DOI: 10.33019/ijbe.v8i1.799

Ina Ratnasari, Muhammad Akmal Muarif, Anggi Pasca Arnu, Hannie Hannie

{"title":"How to Increase The Purchase of Local Fashion Brand on E-Commerce Platforms?","authors":"Ina Ratnasari, Muhammad Akmal Muarif, Anggi Pasca Arnu, Hannie Hannie","doi":"10.33019/ijbe.v8i1.799","DOIUrl":"https://doi.org/10.33019/ijbe.v8i1.799","url":null,"abstract":"Progress of the fashion industry is growing very rapidly in the national industry. Erigo is one of the local fashion brands that are in demand by the public. Increasing of the fashion industry is matched by the progress of the digital world. Shopee is one of the e-commerce platforms that provides a special space for local fashion brands. This research uses quantitative methods with descriptive and verifiative approaches. The population in this study was the followers of the Shopee Erigo account using the Taro Yamane formula to determine the number of samples and found the results of 400 respondents. The sampling method used in this study was purposive sampling. This study used scale range analysis techniques and Partial Least Square Regression with tools by Smart PLS 4.0 software data. The results of this study showed a partial influence of Social Media Branding by 21.4%, Shopping Lifestyle by 56.5%, Fashion Involvement by 16.4% on Purchasing Decisions. The simultaneous influence of Social Media Branding, Shopping Lifestyle, Fashion Involvement on Purchasing Decisions has a value of 75.2% which is classified into the category of strong influence and 24.8% influenced by other factors that were not examined in this study.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"124 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140515618","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

Development of Strategic Human Resource Management towards Improvement Work Culture at Baitul Mal in aceh 发展战略人力资源管理以改善亚齐Baitul Mal的工作文化

Integrated Journal of Business and Economics Pub Date : 2023-06-30 DOI: 10.33019/ijbe.v7i2.625

Mukhsinuddin Mukhsinuddin, Mikral Rinaldi, Y. Yanto, Rahil Imainul Aprilian

引用次数: 0

Environmental, Social and Governance (ESG) 环境、社会及管治(ESG)

Integrated Journal of Business and Economics Pub Date : 2023-06-30 DOI: 10.33019/ijbe.v7i2.706

L. Fuadah, Mukhtarudin Mukhtarudin, I. Andriana, Anton Arisman

引用次数: 0