Integrated Journal of Business and Economics最新文献_第7页

Determinants of Profitability in Indonesian Islamic Banking: Case Study in the COVID-19 Period 印度尼西亚伊斯兰银行盈利能力的决定因素:COVID-19时期的案例研究

Integrated Journal of Business and Economics Pub Date : 2021-03-01 DOI: 10.33019/IJBE.V5I1.333

Rofiul Wahyudi, Lu’liyatul Mutmainah, Faiza Husnayeni Nahar, Mufti Alam Adha, Akhmad Arif Rifan

引用次数: 6

THE ROLE OF COURTEOUS SALES PRESENTATIONS IN INCREASING SALESFORCE PERFORMANCE 礼貌的销售演示在提高销售人员业绩中的作用

Integrated Journal of Business and Economics Pub Date : 2021-03-01 DOI: 10.33019/IJBE.V5I1.329

Endang Rusdianti, Paulus Wardoyo, S. Purwantini

引用次数: 0

Implementation of Internet Financial Reporting to Increasing Accountability in Zakat Management Organizations: Based on PSAK No. 109 实施互联网财务报告以增加天课管理组织的问责:基于PSAK No. 109

Integrated Journal of Business and Economics Pub Date : 2021-02-28 DOI: 10.33019/IJBE.V5I1.311

Wenni Anggita, Suhaidar Suhaidar, K. Karmawan, Nur Ahmad Ricky Rudianto

{"title":"Implementation of Internet Financial Reporting to Increasing Accountability in Zakat Management Organizations: Based on PSAK No. 109","authors":"Wenni Anggita, Suhaidar Suhaidar, K. Karmawan, Nur Ahmad Ricky Rudianto","doi":"10.33019/IJBE.V5I1.311","DOIUrl":"https://doi.org/10.33019/IJBE.V5I1.311","url":null,"abstract":"The report of the Zakat Organization Forum (FOZ) states that one of the factors in the weak ability of OPZ in managing national zakat funds is the lack of transparency of zakat managers regarding the publication of the results of collections and other Islamic philanthropic funds. So, the purpose of this research is to see the extent of implementation of internet financial reportring to incresing accountability in zakat management organizations. The method used in this study is descriptive qualitative, with a sample of 11 OPZ who did internet financial reporting in 2017 and 2018. The results of the study revealed that internet financial reporting of OPZ was in the middle category level with a value of 60.13%. This indicates that the level of disclosure of internet financial reporting in Indonesia is still not good because it is still at the intermediate level. This happens because the prevailing regulations are still weak and there has been no action from the government in regulating OPZ financial reporting because OPZ itself is still in the form of non-profit organizations.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80846996","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

Application Of Beneish M-Score Model In Detecting Probable Earnings Manipulation In Malaysian Public Listed Companies Beneish M-Score模型在马来西亚上市公司可能的盈余操纵检测中的应用

Integrated Journal of Business and Economics Pub Date : 2021-02-28 DOI: 10.33019/IJBE.V5I1.301

N. Aqilah, N. Mohammed, Amrizah Kamaluddin

{"title":"Application Of Beneish M-Score Model In Detecting Probable Earnings Manipulation In Malaysian Public Listed Companies","authors":"N. Aqilah, N. Mohammed, Amrizah Kamaluddin","doi":"10.33019/IJBE.V5I1.301","DOIUrl":"https://doi.org/10.33019/IJBE.V5I1.301","url":null,"abstract":"Earnings manipulation involves alteration, adjustment, exploitation, and even timing of transactions in financial statements with the intention to report a sound economic performance in a company. This act could jeopardize the company’s financial performance in the long run and also make its stakeholders to suffer significant losses. Therefore, a tool to detect or predict earnings manipulation would be helpful to the stakeholders, practitioners, regulators, academicians, and professionals in the accounting field. Besides, an early detection tool is needed to alarm the enforcement agencies to make further investigations or legal actions. Therefore, the aim of this study is to analyse the Beneish M-Score models and its eight accounting variables to detect the likelihood to engage in earnings manipulation in the case of Malaysian PLCs (Public Listed Companies). The financial data of 80 of PLCs from 2015 to 2017 were gathered. This study applied Beneish Model as a detection tool for earnings manipulation and anomalies of red flags and to classify the companies into two groups, which are manipulators and non-likely manipulators. The Independent T-tests were analysed to identify dominating ratios. The results of this study found that M-Score and its three indexes were significantly different for manipulators and non-likely manipulators, which are Sales Growth Index (SGI), Total Accruals to Total Assets (TATA) and Days' Sales Receivable index (DSRI). The percentage of manipulators had slightly decreased in 2016 and gradually increased in 2017. Hence, the inflation or overestimation of sales and revenues, as well as accruals, could signals earnings manipulation.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81793922","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: 2

THE ROLE OF KNOWLEDGE MANAGEMENT AND SUSTAINABLE COMPETITIVE ADVANTAGE 知识管理与可持续竞争优势的作用

Integrated Journal of Business and Economics Pub Date : 2021-02-28 DOI: 10.33019/IJBE.V5I1.336

Emeralda Ayu Kusuma, Hermono Widiartob, David Efendi

引用次数: 0

Perspectives of Social Capital and Self-Determination on e-WOM at Millennial Generation in Yogyakarta 日惹千禧一代的社会资本与自我决定的观点

Integrated Journal of Business and Economics Pub Date : 2021-02-28 DOI: 10.33019/IJBE.V5I1.338

B. Astuti, Afif Hariyawan

{"title":"Perspectives of Social Capital and Self-Determination on e-WOM at Millennial Generation in Yogyakarta","authors":"B. Astuti, Afif Hariyawan","doi":"10.33019/IJBE.V5I1.338","DOIUrl":"https://doi.org/10.33019/IJBE.V5I1.338","url":null,"abstract":"Technological developments triggered the emergence of social media which continues to develop rapidly. This development is in line with the increasing number of social media users. This results in more and more customers making purchasing decisions according to social media references. Thus, social networking based communication becomes a necessity for companies to remain competitive. The purpose of this study is to examine the impact of social capital and self-determination on e-WOM in the context of social networking. The social capital factor is tie strength, shared language and trust, while the self-determination factor is self-disclosure and innovation. Surveys were conducted on 204 millennial generation respondents who had used social media in shopping in Yogyakarta. The results of the SEM analysis show: the tie strength and shared language influences trust. Likewise, there is an effect of the tie strength on shared language. In addition, there is an influence between trust, tie strength and self-disclosure towards e-WOM. Whereas, shared language and innovation have no effect on e-WOM. Thus to be effective in communication strategies through e-WOM, marketers can prioritize increasing the strength of relationships between members of social networks.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81346752","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

"Black Hole" Debt Restructuring and Banking Measures Strengthening Performance and Role of Intermediation: Islamic and Commercial Bank In Indonesian “黑洞”债务重组和银行措施加强中介的绩效和作用:印度尼西亚的伊斯兰和商业银行

Integrated Journal of Business and Economics Pub Date : 2021-02-28 DOI: 10.33019/IJBE.V5I1.314

M. Fasa, Loni Hendri, S. Suharto

{"title":"\"Black Hole\" Debt Restructuring and Banking Measures Strengthening Performance and Role of Intermediation: Islamic and Commercial Bank In Indonesian","authors":"M. Fasa, Loni Hendri, S. Suharto","doi":"10.33019/IJBE.V5I1.314","DOIUrl":"https://doi.org/10.33019/IJBE.V5I1.314","url":null,"abstract":"This research aims to find credit restructuring \"black hole,\" then draw some steps banks should do to strengthen its performance and its role as financial intermediary in COVID-19 condition. The descriptive-critical analysis is used in this paper. The analysis began by presenting data on credit restructuring, its forms used by national banks, and credit restructuring policy issued by OJK to anticipate negative impact of COVID-19 on banking activities. Analysis continued to application of the policy to find credit restructuring \"black hole\" on banks' performance and its intermediary financial role. Based on the analysis, some steps are recommended to followed by banks to strengthen its performance and intermediary financial role. This research found some credit restructuring \"black hole.\" First, credit restructuring needs high capital and liquidity so that the banks which have low capital will be in trouble and will affect financial system nationally. Second, credit restructuring needs some sorting process, which will exclude unpotential debitur. Third, uncertainty of recovery process of debitur as impact of COVID-19. Forth, how long banks could use credit restructuring while maintaining its performance and intermediary financial role. Hence, credit restructuring would not be enough for banks to play its role in supporting debitur, maintain its business, strengthen its performance and intermediary financial role, and positively play role for economic growth and society. This research suggests five concrete steps banks could use to strengthen its performance and financial intermediary role. ","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81027612","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: 3

The Nexus of Export, FDI, Financial Development and Economic Growth in North Sumatra, Indonesia 出口、外国直接投资、金融发展与印尼北苏门答腊经济增长的关系

Integrated Journal of Business and Economics Pub Date : 2021-02-28 DOI: 10.33019/IJBE.V5I1.328

J. Tampubolon, Tongam Sihol Nababan, Aaron Loh

引用次数: 1

Islamic Bank Performance (Maqasid Sharia Approach) 伊斯兰银行业绩(Maqasid Sharia Approach)

Integrated Journal of Business and Economics Pub Date : 2020-11-16 DOI: 10.33019/IJBE.V4I3.327

Inten Meutia, Shelly Febriana, Eka Meirawati

引用次数: 1

Employee Job Satisfaction in JHL Solitaire Gading Serpong JHL接龙公司员工工作满意度研究

Integrated Journal of Business and Economics Pub Date : 2020-10-22 DOI: 10.33019/IJBE.V4I3.281

R. Fitriana, Deivy Zulyanti Nasution, Kemal Akbar

引用次数: 1