Integrated Journal of Business and Economics最新文献_第5页

Analysis of MSME Competitiveness in Denpasar During the COVID-19 Pandemic 新冠肺炎疫情期间登巴萨中小微企业竞争力分析

Integrated Journal of Business and Economics Pub Date : 2022-02-28 DOI: 10.33019/ijbe.v6i1.411

I. Gusti, A. Agung, Virna Pryanka, Ni Putu, Wiwin Setyari

{"title":"Analysis of MSME Competitiveness in Denpasar During the COVID-19 Pandemic","authors":"I. Gusti, A. Agung, Virna Pryanka, Ni Putu, Wiwin Setyari","doi":"10.33019/ijbe.v6i1.411","DOIUrl":"https://doi.org/10.33019/ijbe.v6i1.411","url":null,"abstract":"Micro, Small and Medium Enterprises (MSMEs) in Denpasar are important assets to strengthen the foundation of the regional economy. The MSME sector is currently one of the government's focuses being sought to quickly rise from the downturn due to the COVID-19 pandemic, which has a huge impact on all sectors of economy. Thus, MSMEs are expected to be able being highly competitive to encourage economic growth and people's income. The purpose of this research is to analyze the correlation between the variables of resource availability, business capability, and business performance that affect the competitiveness of MSMEs in Denpasar during the COVID-19 pandemic.This research analyze in Denpasar with a sample of 100 MSME units using the Accidental Sampling method. Data was collected using a survey approach through questionnaires and in-depth interviews. The rearch was conducted using Confirmatory Factor Analysis (CFA), to testing the suitability of the data in the field with the model formed using AMOS 21.The results showed that the three variables are interrelated with significant positive values and had an effect on the competitiveness of SMEs. Indicators on the factor of resource availability have the strongest influence on the competitiveness of MSMEs in Denpasar during the COVID-19 pandemic.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91050574","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

Board Diversity And Risk-Taking: Empirical Evidence Of Indonesian Banking Industry 董事会多元化与风险承担:印尼银行业的经验证据

Integrated Journal of Business and Economics Pub Date : 2022-02-28 DOI: 10.33019/ijbe.v6i1.440

Darus Altin, Ridwan Nurazi, Fitri Santi, S. Syaiful

引用次数: 1

THE EFFECT OF LEVERAGE, PROFITABILITY, CAPITAL INTENSITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE 杠杆、盈利能力、资本密集度和公司治理对避税的影响

Integrated Journal of Business and Economics Pub Date : 2022-02-28 DOI: 10.33019/ijbe.v6i1.391

S. Widyastuti, Inten Meutia, Aloysius Bagas Candrakanta

引用次数: 4

The Effect of Satisfaction on Public Services, Trust in Government and Perception of Corruption on Tax Awareness through Tax Morals 公共服务满意度、政府信任和腐败感知对税收道德意识的影响

Integrated Journal of Business and Economics Pub Date : 2022-02-28 DOI: 10.33019/ijbe.v6i1.410

Sihar Tambun, Aning Haryati

{"title":"The Effect of Satisfaction on Public Services, Trust in Government and Perception of Corruption on Tax Awareness through Tax Morals","authors":"Sihar Tambun, Aning Haryati","doi":"10.33019/ijbe.v6i1.410","DOIUrl":"https://doi.org/10.33019/ijbe.v6i1.410","url":null,"abstract":"AbstractThe purpose of this study was to examine the direct effect of public service satisfaction, trust in the government and perceptions of corruption on tax morale, the direct effect of tax morale on tax awareness. As well as testing the effect of the three independent variables on tax awareness through tax morale. The research method used is quantitative with data collection techniques throughquestionnaire, method in taking samples using the hair method, namely the number respondent 5 – 10 times the number of indicators. AmountsampleThe results obtained are as many as 180 respondents as Taxpayer status. The sample was tested for validity and reliability testing as well as hypothesis testing through the SmartPLS software application. The results of hypothesis testing prove that there is a significant direct effect on trust in the Government and perceptions of corruption on tax awareness and a significant indirect effect on trust in the Government and perceptions of corruption on taxpayer compliance through tax awareness. However, there is no significant direct effect on public service satisfaction on tax awareness and no indirect effect on public service satisfaction on taxpayer compliance through tax awareness. From this research it can be concluded that when the government will increase tax morale, the first strategy that must be improved is trust in the Government, then the second is the perception of corruption. And to increase tax awareness through tax morale, what needs to be improved is firstly trust in the government and secondly perceptions of corruption.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85252018","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

Analysis of Net Profit and Cash Flow to Share Price Through Auditor Quality 通过审计师质量分析净利润和现金流量对股价的影响

Integrated Journal of Business and Economics Pub Date : 2021-10-28 DOI: 10.33019/IJBE.V5I3.351

Reva Maria Valianti, Rismansyah Rismansyah, Adie Kurbani

{"title":"Analysis of Net Profit and Cash Flow to Share Price Through Auditor Quality","authors":"Reva Maria Valianti, Rismansyah Rismansyah, Adie Kurbani","doi":"10.33019/IJBE.V5I3.351","DOIUrl":"https://doi.org/10.33019/IJBE.V5I3.351","url":null,"abstract":"The design of this research Net profit in financial statements is one of the company's performances to get more value from investors. Net profit is also one of the tools to measure the income and costs of a company. cash flow statements aim to report both inflows and cash outflows. The cash flow statement also provides information on receipts and payments during a given period, the variable cash flows used, namely cash flow from operating activities, cash flows from investment activities and cash flows from financing activities. Share price is fickle or fluctuating all the time. In order to be trusted by the wearer or investor, it is necessary for auditors to bridge the needs of report users and financial report providers. The role of auditors is very important in bridging between the interests of investors and the interests of the company as a user and provider of financial statements. Research methods used in this the findings in this study are known that each variable X has a direct and significant effect on variables Y and Z. Variable Z is the quality of auditors in this study is not an intervening variable or mediator in the relationship X to Y.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88221183","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

Social Relations Behind Fraudulent Behavior: Enrichment of The Fraud Triangle Theory 欺诈行为背后的社会关系:对欺诈三角理论的丰富

Integrated Journal of Business and Economics Pub Date : 2021-10-28 DOI: 10.33019/IJBE.V5I3.376

Khairul Shaleh, G. Irianto, A. Djamhuri, Noval Adib

{"title":"Social Relations Behind Fraudulent Behavior: Enrichment of The Fraud Triangle Theory","authors":"Khairul Shaleh, G. Irianto, A. Djamhuri, Noval Adib","doi":"10.33019/IJBE.V5I3.376","DOIUrl":"https://doi.org/10.33019/IJBE.V5I3.376","url":null,"abstract":"This research aims to understand how village budget fraud is likely to occur because of patron-client social relations in the village government bureaucracy. This research uses qualitative methodology with an ethnographic exploration approach. They were collecting data through field observations and in-depth interviews with informants. The selection of informants uses a snowball technique approach. The field findings show that the social relations of village government heads with political sponsors have decreased the accountability performance of the village government. Political sponsors are not part of the village apparatus but intervene in many bureaucratic affairs of the village government. That successfully created a patronage influence on the ranks of village devices. Such circumstances make the internal control system malfunction so that financial procedures do not run as they should. In the end, the bond of social relations in the bureaucratic environment gives rise to the tendency of fraud to the village budget. This research enriches the theory of triangle fraud by including elements of social relations in the model.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"90 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78072876","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

Impact of Covid 19 Confirmed Cases, Covid 19 Confirmed Death Cases and Financial Performance on Cumulative Abnormal Return (CAR) Covid - 19确诊病例、Covid - 19确诊死亡病例和财务业绩对累积异常回报(CAR)的影响

Integrated Journal of Business and Economics Pub Date : 2021-10-28 DOI: 10.33019/IJBE.V5I3.372

Restu Agusti, Pipin Kurnia, Edfan Darlis, M. Alamsyah

引用次数: 1

Engagement, motivation, and working performance 投入、动力和工作表现

Integrated Journal of Business and Economics Pub Date : 2021-10-28 DOI: 10.33019/IJBE.V5I3.364

Bram Hadianto, Sabrina Wissen, Renate Severita Hapsariny, Shafira Putri Kurniawan, Yosephine Carolina

引用次数: 0

Batik SMEs Digital Literacy Analysis on Digital Economic Readiness during the COVID-19 Pandemic 2019冠状病毒病大流行期间蜡染中小企业数字素养分析

Integrated Journal of Business and Economics Pub Date : 2021-10-28 DOI: 10.33019/IJBE.V5I3.334

Wiwin Juliyanti, Y. K. Wibowo

引用次数: 1

The Effect of Fraud Pentagon on Fraudulent Financial Reporting 欺诈五角大楼对虚假财务报告的影响

Integrated Journal of Business and Economics Pub Date : 2021-10-28 DOI: 10.33019/IJBE.V5I3.387

Hanna Nihayah Fahira, M. Purnomo, Mas Rasmini

引用次数: 0