EkBis: Jurnal Ekonomi dan Bisnis最新文献

Domestic Credit and Inflation Rate Shock: A New Empiric Evidence from Nigeria 国内信贷与通胀率冲击：来自尼日利亚的新经验证据

EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2023-06-30 DOI: 10.14421/ekbis.2023.7.1.1649

S. B. Adegboyega, I. Odusanya, J. Ogede, O. E. Atoyebi

{"title":"Domestic Credit and Inflation Rate Shock: A New Empiric Evidence from Nigeria","authors":"S. B. Adegboyega, I. Odusanya, J. Ogede, O. E. Atoyebi","doi":"10.14421/ekbis.2023.7.1.1649","DOIUrl":"https://doi.org/10.14421/ekbis.2023.7.1.1649","url":null,"abstract":"The study evaluates the relationship between domestic credit and Nigeria's inflation rate analysing data spanning from 1986 through 2020. The research is ex-post in nature, hence the study employed statistical analysis models to build a predictive assessment for inflation, leveraging on the Autoregressive distributed lag model (ARDL) and the Granger Causality test to ascertain the magnitude of the association and the direction of causation, separately. The study confirms the complexities of Nigeria's relationship between domestic credit and inflation, with economic growth maintaining a positive and insignificant relationship with inflation (INF), while credit to the private sector (CPS) and interest rates have a negative and insignificant relationship with inflation in the long run. Furthermore, in the short run the coefficient of error correction model showed a negative sign, suggesting a short run effect between inflation rate and domestic credit. The findings reaffirm the one-way relationship between inflation and private sector domestic credit. It is advised that funding tools be used efficiently and effectively to fulfil desired investment, competitiveness, and economic growth drives.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139367155","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

Determinants of Poverty in East Java During The COVID-19 Pandemic COVID-19 大流行期间东爪哇贫困的决定因素

EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2023-06-17 DOI: 10.14421/ekbis.2023.7.1.1603

Ima Sartika Dewi, Joko Ade Nursiyono

{"title":"Determinants of Poverty in East Java During The COVID-19 Pandemic","authors":"Ima Sartika Dewi, Joko Ade Nursiyono","doi":"10.14421/ekbis.2023.7.1.1603","DOIUrl":"https://doi.org/10.14421/ekbis.2023.7.1.1603","url":null,"abstract":"The global COVID-19 pandemic has infected million people in Indonesia. East Java has experienced Indonesia’s epicentre of positive COVID-19 cases. The economic disruption in East Java due to COVID-19 pandemic has led to increase the number of poor people. This study aims to examine the determinants of poverty during the pandemic outbreak. In this study, we employed multiple linear regression. The results reveals that simultaneously the cumulative number of COVID-19, unemployment rate, Gini Ratio, population density, human development index (HDI), and GRDP per capita affect the risk of poverty in East Java. Partially, the cumulative number of COVID-19, unemployment rate, population density, and HDI shows a significant effect to poverty. While the Gini ratio and GRDP per capita has an insignificant effect. The increase on cumulative number of COVID-19 cases is likely to increase the risk of poverty. Similarly, unemployment has a positive significant affect on poverty. The increase on unemployment rate tends to increase the number of poor people. Contrary, the HDI and population density have a negatively significant effect to poverty. The increase on HDI and population density tends to increase the number of poor people.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139369552","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

Audit Quality Reduction Behavior: A Literature Review 降低审计质量的行为：文献综述

EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2023-06-15 DOI: 10.14421/ekbis.2023.7.2.1764

Nafachatus Shachariyah, Sulis Rochayatun

{"title":"Audit Quality Reduction Behavior: A Literature Review","authors":"Nafachatus Shachariyah, Sulis Rochayatun","doi":"10.14421/ekbis.2023.7.2.1764","DOIUrl":"https://doi.org/10.14421/ekbis.2023.7.2.1764","url":null,"abstract":"Audit quality has become an important issue for accounting professionals. The phenomenon of audit quality criticism from stakeholders such as users of financial statements and the government who shows dissatisfaction with financial statements will pressure auditors to improve audit quality. Auditors do not always apply audit procedures in the audit program. Audit quality behavior is defined as the auditor's actions during the audit process by reducing the effectiveness of existing audit evidence. This study aims to discuss the behavior of audit quality reduction a review of the existing literature related to that issues and then identify empirical evidence from previous research. Data collection techniques through search in national and international journals and selected based on related keywords, audit quality reduction. Based on the results of previous research, it is known that time pressure, work-family conflict, high work stress levels, audit fees, and experience can affect the behavior of decreasing audit quality. In contrast, work-family conflict and experience have no significant effect. The implications of the results of this study are expected to provide an in-depth understanding of the factors that affect the reduction of audit quality so that it can be used as evaluation material to improve audit quality.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139369926","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

Maximizing Business Profit: A Perspective from Islamic Economic Law 企业利润最大化：伊斯兰经济法的视角

EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2023-06-15 DOI: 10.14421/ekbis.2023.7.1.1614

Muhammad Irkham Firdaus, Saipul Nasution, Devid Frastiawan Amir Sup

引用次数: 0

Financial Ratios and Stock Return in the Food and Beverage Company 食品饮料公司的财务比率和股票回报率

EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2023-06-15 DOI: 10.14421/ekbis.2023.7.2.1763

Henny Dwijayani, Moh Idris Marzuki, Linda Ratna Sari, Muchtar, Aslichah

{"title":"Financial Ratios and Stock Return in the Food and Beverage Company","authors":"Henny Dwijayani, Moh Idris Marzuki, Linda Ratna Sari, Muchtar, Aslichah","doi":"10.14421/ekbis.2023.7.2.1763","DOIUrl":"https://doi.org/10.14421/ekbis.2023.7.2.1763","url":null,"abstract":"This study uses financial ratio analysis to investigate the company's stock returns. This study aims to determine the dominant influence of several financial ratios on stock returns. Financial ratios are helpful in evaluating relied returns. The quantitative research approach is used to analyze how financial ratios affect stock returns. The population of this study is companies in the food and beverage sector listed on the Indonesia Stock Exchange. The analysis was carried out from 2017 to 2020 using secondary data sources. Purposive sampling is used in this study, with the sample chosen based on predetermined standards and subjected to multiple linear regression analysis. The analysis' findings demonstrate that DER and TATO have no significant effect on stock returns, while CR, ROA, and ROE have a significant effect on stock returns. optimal corporate profitability is not always achieved by having too many current assets. Additionally, unproductive management of surplus and unused funds will impact declining stock returns. The results of this study indicate that idle current assets cannot generate company profitability because the current ratio is too high indicating an excess of current assets relative to fixed assets.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139369745","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 Relationship between Innovation Capital, Firm Value, and Firm Risk 创新资本、企业价值与企业风险的关系

EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2022-07-07 DOI: 10.14421/ekbis.2022.6.1.1558

Arya Aji Aditya, Andi Rahmat Kaswar

引用次数: 0

Hybrid Contracts in Leasing and Ijarah Muntahiya Bit Tamlik in Indonesia Sharia Financial Institutions 印度尼西亚伊斯兰金融机构的租赁和蒙大希亚的混合合同

EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2022-07-07 DOI: 10.14421/ekbis.2022.6.1.1505

Darti Busni, Doli Witro, Raid Alghani, I. Setiawan, Nana Herdiana Abdurrahman

{"title":"Hybrid Contracts in Leasing and Ijarah Muntahiya Bit Tamlik in Indonesia Sharia Financial Institutions","authors":"Darti Busni, Doli Witro, Raid Alghani, I. Setiawan, Nana Herdiana Abdurrahman","doi":"10.14421/ekbis.2022.6.1.1505","DOIUrl":"https://doi.org/10.14421/ekbis.2022.6.1.1505","url":null,"abstract":"This article discusses the implementation of the concept of hybrid contracts in the product of ijarah al muntahiya bit tamlik (IMBT) and leasing at Indonesia Islamic Financial Institutions. This article aimed to find out the implementation of hybrid contract concept in IMBT and leasing products at Indonesia Islamic Financial Institutions. This article was conducted using qualitative research method. The data in this study were obtained from library materials such as books, journals, articles, etc. Data analysis techniques used were data condensation, data presentation, and drawing conclusions. The analysis results showed that the development of contracts in Islamic financial institutions was inevitable due to the implementation of multi-contracts. The merging of two contracts is also known as (hybrid contract or al-'uqudal-murakkabah) such as ijarah al mutahiya bit tamlik (IMBT). IMBT is a combination of two inter-ijarah contracts (lease) and the sale and purchase or grant is made at the end of the lease term. The implementation and merging of two contracts (hybrid contracts) in IMBT may use several contracts, including ijarah contract, ba'i contract, wakalah contract, and hibah contract.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128247400","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

Do Social & Psychological Factors Affect Investment Intention in Islamic Capital Markets? 社会心理因素是否影响伊斯兰资本市场的投资意向?

EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2022-07-02 DOI: 10.14421/ekbis.2022.6.1.1484

Fachmi Pachlevi Yandra, D. Wijayanti

引用次数: 0

Islamic Rural Bank Employee Performance: Role of Motivation, Compensation, and Work Environment 伊斯兰农村银行员工绩效:激励、薪酬与工作环境的作用

EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2022-06-30 DOI: 10.14421/ekbis.2022.6.1.1551

Hizbul Khootimah Az-zaakiyyah, Farid Hidayat, Abu Muna Almaududi Ausat, Suherlan Suherlan

{"title":"Islamic Rural Bank Employee Performance: Role of Motivation, Compensation, and Work Environment","authors":"Hizbul Khootimah Az-zaakiyyah, Farid Hidayat, Abu Muna Almaududi Ausat, Suherlan Suherlan","doi":"10.14421/ekbis.2022.6.1.1551","DOIUrl":"https://doi.org/10.14421/ekbis.2022.6.1.1551","url":null,"abstract":"Rural banks in Indonesia have been experiencing a significant growth. Each company has diverse workforce. Excellent employees will contribute significantly to achieve the company's goals. However, some companies disregard any factors that can lead to optimal employee performance. The purpose of this study was to determine the effect of motivation, compensation, and work environment on the employee performance. This was a case study conducted at PT. BPRS Madina Mandiri Sejahtera Yogyakarta. A quantitative technique based on variance Structural Equation Modeling (SEM) and Partial Least Square (PLS) was used to acquire a better understanding of the relationship between variables. Questionnaires were used to collect 28 responses from the company’s employees. The finding revealed that compensation was a deterrent for companies that have not received awards in the previous five years. As a result, the company’s management must pay more attention to work compensation related to more efficient and effective use of human resources. The higher the employees’ salary, the more achievements achieved by the employees. The higher the number of high-performing employees, the lower the cost of non-essential work.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132371229","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: 9

Determining Factors and their Impacts on the Ratings of Companies and Countries 决定因素及其对公司和国家评级的影响

EkBis: Jurnal Ekonomi dan Bisnis Pub Date : 2022-06-30 DOI: 10.14421/ekbis.2022.6.1.1479

F. Lima, Carolina Trinca Paulino, Rodrigo Lanna Franco Silveira, R. C. Gatsios, Alexandre Assaf Neto

{"title":"Determining Factors and their Impacts on the Ratings of Companies and Countries","authors":"F. Lima, Carolina Trinca Paulino, Rodrigo Lanna Franco Silveira, R. C. Gatsios, Alexandre Assaf Neto","doi":"10.14421/ekbis.2022.6.1.1479","DOIUrl":"https://doi.org/10.14421/ekbis.2022.6.1.1479","url":null,"abstract":"In the face of the latest world financial crises, the ratings released by the regulatory agencies have gained distinction in the financial market. This paper proposes models to predict the future ratings of companies and countries. The analysis was carried out using quarterly data from 2010 to 2018 from companies in Brazil, South Africa, Germany, Argentina, Australia, Canada, Chile, China, Colombia, South Korea, the United States, France, Italy, Japan, Mexico, Peru, the United Kingdom, Russia, and India. The sample's number of companies and countries is limited to the availability of rating information and the other model information. We use the panel-ordered logit model for classifying the rating and the other economic and financial variables as an independent. The results show that the financial and economic variables are essential to predict the rating of financial and non-financial companies in Brazil as well as the sovereign rating of the sample countries. The predictive capacity of the models reached values close to 80%, emphasizing the forecasts of large banks with 94% accuracy. For the country sample, the results are close to 80% accuracy. With the results of the research, improvement in the financial and economic indicators and the increase in the predictive capacity of the market agents for the prior determination of future ratings of financial companies are expected.","PeriodicalId":375939,"journal":{"name":"EkBis: Jurnal Ekonomi dan Bisnis","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127221148","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