Integrated Journal of Business and Economics最新文献_第3页

The Effect of Internal Locus of Control and Spiritual Intelligence on Personal Financial Management Behavior 内在控制点和精神智力对个人理财行为的影响

Integrated Journal of Business and Economics Pub Date : 2023-02-28 DOI: 10.33019/ijbe.v7i1.596

Dewi Rahmayanti

引用次数: 0

Factors Determining Poverty Rate in Sulawesi and Maluku in 2010-2019 2010-2019年苏拉威西岛和马鲁古岛贫困率的决定因素

Integrated Journal of Business and Economics Pub Date : 2023-02-28 DOI: 10.33019/ijbe.v7i1.608

M. A. Djirimu

引用次数: 0

Green Accounting Practice of Nipah (palm trees) Farmers Along Moncongloe Lappara Riverbanks 沿着Moncongloe Lappara河岸的尼帕(棕榈树)农民的绿色会计实践

Integrated Journal of Business and Economics Pub Date : 2022-10-31 DOI: 10.33019/ijbe.v6i3.518

N. Nurmiati, M. Rum, M. Awaluddin, Andi Sylvana

{"title":"Green Accounting Practice of Nipah (palm trees) Farmers Along Moncongloe Lappara Riverbanks","authors":"N. Nurmiati, M. Rum, M. Awaluddin, Andi Sylvana","doi":"10.33019/ijbe.v6i3.518","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.518","url":null,"abstract":"This study aims to implement practical management accounting on nipah water by looking for inputs and outputs for other commodities. The main problem in this study is how accounting can raise environmental problems in the form of green accounting practices. The review is seen from management accounting to determine cross production between nipah water production as capital input for other commodities. Environmental accounting practices dealing with the problem of pricing agricultural products become increasingly complex in agricultural locations. The data source is primary data taken directly from 30 nipah farmers located on the banks of the Moncongloe Lappara River, Moncongloe District, Maros Regency, South Sulawesi during 2020. The analytical method used is to measure input-output commodities with the Social Accounting Matrix. The results of this study indicate that the total contribution index of sap water production from Nipah is 456.66 to other commodities, while commodity B is 1236.04 and commodity C is 851.66. With this contribution, farmers can manage their own sources of funds sourced from nipa palm water in a sustainable manner, not only farmers in the Lappara Moncongloe River area, but also the condition of nipa palm farmers in other parts of Indonesia","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79826725","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

HUMAN CAPITAL DEVELOPMENT STRATEGY IN THE COVID-19 PANDEMIC ERA OF MSMEs IN PANGKALPINANG CITY 新冠肺炎大流行时期庞卡比南市中小微企业人力资本发展战略

Integrated Journal of Business and Economics Pub Date : 2022-10-31 DOI: 10.33019/ijbe.v6i3.561

Hamsani Hamsani, Reniati Reniati, D. Wibawa, M. Yusnita

{"title":"HUMAN CAPITAL DEVELOPMENT STRATEGY IN THE COVID-19 PANDEMIC ERA OF MSMEs IN PANGKALPINANG CITY","authors":"Hamsani Hamsani, Reniati Reniati, D. Wibawa, M. Yusnita","doi":"10.33019/ijbe.v6i3.561","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.561","url":null,"abstract":"As the backbone of the Indonesian economy, MSMEs continue to look for business models to achieve sustainable business performance. Human Capital is an essential factor in dealing with crises, where the Human Capital strategy consists of Knowledge, Competence, and Expertise. Therefore, the purpose of this study is to determine and analyze (1) the effect of Knowledge on Innovation, (2) the influence of Competencies on Innovation, (3) the influence of Innovation on Business Performance, and (4) the influence of Expertise on Business Performance (5) indirect effect from Transformational Leadership on the MSME scale up model through frugal innovation (6) the indirect effect of Knowledge on Business Performance through Innovation. The number of samples in this study was 101 SMEs in Pangkalpinang City. The data is processed using the Partial Least Squares analysis tool. The results of the analysis found that the Knowledge and Competencies variables have a significant influence on innovation. The innovation variable has no significant effect on Business Performance.Innovation has not significantly affected business performance because the innovations carried out are still partial and not digital-based because digital literacy is still low. On the other hand, expertise has a significant effect on Business Performance. Thus, it shows that there is a need to increase the knowledge and competence of MSME actors to become innovative. Metacognitive skills, learning skills, thinking skills, knowledge, and motivation.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81479652","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

Sharing Economic Partnership on Online Transportation 网络交通共享经济伙伴关系

Integrated Journal of Business and Economics Pub Date : 2022-10-31 DOI: 10.33019/ijbe.v6i3.562

Dodi Dermawan

{"title":"Sharing Economic Partnership on Online Transportation","authors":"Dodi Dermawan","doi":"10.33019/ijbe.v6i3.562","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.562","url":null,"abstract":"The model sharing economy concept in online using transactions through the coordination of applications that are connected to the internet. The aims of this study were to explain the influence factors asymmetric information and transaction costs on the partnership relation in the online mode of transportation in Indonesia. This study applies PLS-SEM analysis to explore the phenomena that occur in online drivers. The results showed is a significant positive effect of the asymmetric information factor on the transaction cost factor. Then the transaction cost variable does not have a significant effect on the partnership relationship factor. While the information asymmetry factor has a significant effect on the partnership relationship. Asymmetric information that occurs related to transaction information, incentive information and sanction information. The implication of the asymmetry that occurs to the driver causes the driver to lose bargaining power as a partner. Although drivers have experienced an increase in income, their job security is very unstable. The role of the government is needed to oversee and provide regulations to reduce asymmetric information, balance the bargaining power of drivers and the sustainability of their jobs.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78059209","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

ACCOUNTABILITY AND BENEFITS OF VILLAGE FUND MANAGEMENT FOR COVID-19 HANDLING IN PEMALI DISTRICT BANGKA REGENCY 彭加里县应对COVID-19的村基金管理的问责制和效益

Integrated Journal of Business and Economics Pub Date : 2022-10-31 DOI: 10.33019/ijbe.v6i3.476

K. Karmawan, Sumar Sumar, M. Ridwan, Dony Yanuar

{"title":"ACCOUNTABILITY AND BENEFITS OF VILLAGE FUND MANAGEMENT FOR COVID-19 HANDLING IN PEMALI DISTRICT BANGKA REGENCY","authors":"K. Karmawan, Sumar Sumar, M. Ridwan, Dony Yanuar","doi":"10.33019/ijbe.v6i3.476","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.476","url":null,"abstract":"This study uses a qualitative methodological approach specifically examines the practice of managing Village Funds used for handling the COVID-19 pandemic. This paper examines the practice of managing Village Funds, especially in making changes to the Village Budget for activities to handle the COVID-19 pandemic and social safety nets in the village. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights on the factors that influence the accountability of village fund management. As well as as reference material for further research, especially in fields related to refocusing village fund management during the Covid-19 period. The research emphasizes the need for the Village Government in Pemali District to be able to provide understanding to the community regarding the use of Village Funds not intended as all Direct Cash Assistance (BLT). From the results of this study, it is hoped that it can provide benefits for various parties. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights about the factors that influence on village fund management accountability. As well as reference material for further research, especially in fields related to refocusing on village fund management during the Covid-19 period.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"95 12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83459465","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

TRANSFER PRICING MULTINATIONAL COMPANIES IN INDONESIA: THE ROLE OF GOOD CORPORATE GOVERNANCE (GCG), TUNNELING INCENTIVE AND LEVERAGE 印尼跨国公司的转移定价:良好公司治理(gcg)、隧道激励和杠杆的作用

Integrated Journal of Business and Economics Pub Date : 2022-10-31 DOI: 10.33019/ijbe.v6i3.506

Marheni Marheni, Yunita Maharani, L. Ermawati

引用次数: 0

CORRUPTION, EASE OF DOING BUSINESS, FOREIGN DIRECT INVESTMENT, AND COMPETITIVENESS IN ASEAN COUNTRIES 腐败、经商便利、外国直接投资和东盟国家的竞争力

Integrated Journal of Business and Economics Pub Date : 2022-10-31 DOI: 10.33019/ijbe.v6i3.492

A. Azwardi, Wahyu Aji Wijaya

引用次数: 0

ANALYSIS OF FINANCIAL PERFORMANCE BASED ON THE BALANCED SCORECARD METHOD BEFORE AND DURING COVID-19 PANDEMIC AT PT. BANK TABUNGAN NEGARA, TBK TBK tabungan negara银行在COVID-19大流行之前和期间基于平衡计分卡方法的财务绩效分析

Integrated Journal of Business and Economics Pub Date : 2022-10-31 DOI: 10.33019/ijbe.v6i3.539

S. J. Ferdinandus, Reniati Reniati, Hillary Theophani Parera

{"title":"ANALYSIS OF FINANCIAL PERFORMANCE BASED ON THE BALANCED SCORECARD METHOD BEFORE AND DURING COVID-19 PANDEMIC AT PT. BANK TABUNGAN NEGARA, TBK","authors":"S. J. Ferdinandus, Reniati Reniati, Hillary Theophani Parera","doi":"10.33019/ijbe.v6i3.539","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.539","url":null,"abstract":"The balanced scorecard is a strategy implemented by the company in improving the overall performance of the company, which is not only seen from a financial perspective but also non-financial ones such as; customer perspective, internal business process perspective and learning and growth perspective. This study uses primary data in the form of a questionnaire and it is divided into two parts, namely before the COVID-19 pandemic and during the COVID-19 pandemic. The purpose of this study was to determine whether the balanced scorecard, in this case the four perspectives, had an effect on financial performance before the COVID-19 pandemic and during the COVID-19 pandemic at PT. Based on the results of research conducted, it can be seen that during the pandemic, the four perspectives of the balanced scorecard method, which are financial perspective, customer perspective, internal business process perspective, and growth and learning perspective, have a significant effect on financial performance. Meanwhile, during the COVID-19 pandemic, only financial perspective and growth and learning perspective have a significant effect on financial performance. However, the customer perspective and the internal business process perspective have no effect on financial performance.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86128323","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

Creating Integrated Financial Statements Through Good Corporate Governance: The Active Role of Earning Management as An Intervening Variable 通过良好的公司治理创建综合财务报表:盈余管理作为中介变量的积极作用

Integrated Journal of Business and Economics Pub Date : 2022-10-31 DOI: 10.33019/ijbe.v6i3.555

S. Sriyono, S. Supardi, Detak Prapanca, Hanifah Novia Sofi

{"title":"Creating Integrated Financial Statements Through Good Corporate Governance: The Active Role of Earning Management as An Intervening Variable","authors":"S. Sriyono, S. Supardi, Detak Prapanca, Hanifah Novia Sofi","doi":"10.33019/ijbe.v6i3.555","DOIUrl":"https://doi.org/10.33019/ijbe.v6i3.555","url":null,"abstract":"Many previous researchers have carried out research on the integrity of financial statements. The newness of this study is to use profit management as an intervening variable, where this research has not been carried out. Therefore,this research will be important information for company management for creating integrated financialstatements. The purpose of this study isto determine whether earningsmanagementcanbecomeaninterveningvariabletowardsanintegratedreportthroughthecomponents of good corporate governance. This type of research is quantitative research, thepopulationusedismanufacturingcompanieslistedontheIndonesiaStockExchange.Thesampling technique used is purposive sampling. The data analysis technique used is to test theclassicalassumptionsfirst,thentesttheestimationofthepaneldataregressionmodelandthentestthe hypothesis analysis with the t-test. The analysis results found a relationship between severalcomponents of good corporate governance that can affect the integrity of financial statements,including institutional ownership, managerial ownership, and independent commissioners andearnings management. The conclusion obtained is that the Earning management variable is not able tomediate thestrengtheningof theintegrityof financial statements report","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81994044","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