{"title":"The Influence of Governance, Economic Growth, and Foreign Direct Investment on Tax Ratios in Southeast Asian Countries","authors":"Yuliani Rahayu, E. Evana, Tri Joko Prasetyo","doi":"10.55927/ijbae.v2i6.7033","DOIUrl":"https://doi.org/10.55927/ijbae.v2i6.7033","url":null,"abstract":"This research aims to examine the influence of Government Effectiveness, Regulatory Quality, Control of Corruption, Economic Growth, and Foreign Direct Investment on Tax Ratios in Southeast Asian Countries. The population in this study was all ASEAN countries, totaling 11 countries. The research sample was taken using a technique of non-probability sampling. The method used is the panel data technique which is a combination of time series and cross section data. The cross-section data in this research is ASEAN country data with a time series for the period 2010 to 2022 from the World Bank. The analysis technique used is the classical assumption test, chow test, Hausman test, and test Lagrange multiplier. The research results show that government effectiveness, control of corruption, economic growth, and foreign direct investment influence the tax ratio. Meanwhile, regulatory quality does not have a significant effect on the tax ratio.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"111 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138992572","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}
Muhammad Younus, Achmad Nurmandi, Rashid Minhas, Abdul Rehman, Hajira Gul, Ibrahim Shah, Rendra Agusta
{"title":"Government Regulations for Standardizing Riders Way of Working and also Providing more Earning Opportunities for Them","authors":"Muhammad Younus, Achmad Nurmandi, Rashid Minhas, Abdul Rehman, Hajira Gul, Ibrahim Shah, Rendra Agusta","doi":"10.55927/ijbae.v2i5.6227","DOIUrl":"https://doi.org/10.55927/ijbae.v2i5.6227","url":null,"abstract":"The researchers wrote this article to make the government realize the criticality of the problems in the logistics sector's way of handling riders and to give a clear understanding of the issue. The goal is to standardize riders' ways of working through government regulations and guidelines. Thus, we will begin with the challenges currently facing riders in detail and context and then provide ways to standardize the procedure and reduce the issue. Finally, we will discuss ways to give riders more ways to earn so they can increase their basic salary without being overworked and create new business models that can boost the economy by providing unique employment opportunities.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135745836","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}
{"title":"Work Performance Assessed through Job Motivation and Teamwork Moderated by the Utilization of Information Technology at Widya Trans Cargo Employees in Jakarta","authors":"Agni Setiawan, Zandra Dwanita Widodo, Mrihrahayu Rumaningsih","doi":"10.55927/ijbae.v2i5.5100","DOIUrl":"https://doi.org/10.55927/ijbae.v2i5.5100","url":null,"abstract":"The aims of this research were 1) to examine and measure the influence of work motivation on work achievement in employees. (2) To test and measure the effect of team work on work performance in employees. (3) To find out whether the use of information technology as a moderating variable weakens or strengthens the effect of work motivation on work achievement for employees. (4) To find out whether the use of information technology as a moderating variable weakens or strengthens the effect of teamwork on work achievement for Widya Trans Cargo employees. This research was conducted on employees of PT. Widya Trans Cargo Jakarta. The population in this study were all employees at Widya Trans Cargo consisting of central employees and branch employees, namely 78 employees. The entire population in this study, totaling 78 employees, were all taken as samples, with saturated sample sampling. The results of the study found that motivation and teamwork had a significant positive effect on the work performance of Widya Trans Cargo Jakarta employees. Utilization of information technology strengthens the influence of work motivation and teamwork on employee performance.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135031848","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}
{"title":"Work-Life Balance and Its Implications to the Job Satisfaction of Cikarang Family Hope Hospital Nurses","authors":"Irma Nurmaisyah, Anoesyirwan Moens, Yuli Zein","doi":"10.55927/ijbae.v2i5.6042","DOIUrl":"https://doi.org/10.55927/ijbae.v2i5.6042","url":null,"abstract":"The purpose of this study was to determine the effect of work-life balance on job satisfaction of Cikarang family hope hospital nurses. The methods used in this study are descriptive and verifiative studies, to provide an overview of a situation. Data collection techniques using questionnaires. A sample of 45 respondents using the slovin formula. To analyze the data assisted using the SPSS program version 28. The results of this study showed that the effect of work-life balance and job satisfaction affected the performance of implementing nurses at the Cikarang family hope hospital by 49.5% and the remaining 50.5% was influenced by other variables that were not studied in this study. This shows that there are expectations of psychological involvement that can increase nurses' job satisfaction.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135032191","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}
{"title":"Environmental Performance Analysis Using the Green Productivity Method on Convection Waste Baper Shop Surabaya","authors":"Muhammad Syafiqul Hamizan, Wiwik Handayani","doi":"10.55927/ijbae.v2i5.5995","DOIUrl":"https://doi.org/10.55927/ijbae.v2i5.5995","url":null,"abstract":"The aim of this research is to analyze the environmental performance of solid waste and liquid waste using the Green Productivity (GP) method. Konveksi Baper Shop is a micro business that operates in the field of making women's clothes. This research method uses a quantitative descriptive approach aimed at providing suggestions for improvements to increase company productivity. The results of the research showed that the company had an initial Environmental Performance Index (EPI) of 23,076. Meanwhile, the initial Green Productivity Index (GPI) at the Baper Shop convection had a value of 0.076 and solid waste GP was 0, 048 and liquid waste GP of 1.01. There are 2 There are two alternative solutions planned with the first alternative in the form of using liquid waste to become liquid organic fertilizer and the second alternative in the form of using solid waste to make patchwork mats. It can be concluded that by improving environmental performance in the form of using liquid and solid waste it can increase the company's income.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135031616","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}
{"title":"Factors Analysis of Influencing Tax Management with Indicators Effective Tax Rates for Food Companies Beverage Listed on the Indonesian Stock Exchange","authors":"None Ermadiani, Rina Tjandrakirana DP, None Burhanuddin","doi":"10.55927/ijbae.v2i5.6202","DOIUrl":"https://doi.org/10.55927/ijbae.v2i5.6202","url":null,"abstract":"This research aims to investigate the influence of profitability, leverage, company size, and sales growth on tax management using the Effective Tax Rate (ETR) indicator in Food and Beverages companies listed on the Indonesia Stock Exchange during the 2018-2022 period. This research uses an associative approach in data analysis and multiple regression test methods with secondary data originating from company annual reports. The research results show that profitability as measured by Return on Assets (ROA) has a negative influence on tax management as measured by the Cash Effective Tax Rate (CETR). Leverage also has a negative influence on tax management, while company size has a positive influence on tax management. In addition, sales growth has a negative influence on tax management. These findings highlight the importance of these factors in determining the tax management policies of Food and Beverages companies in Indonesia. This research implies that company management can consider profitability, leverage, company size, and sales growth in planning their tax strategies.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"172 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135031842","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}
{"title":"The Strategy in Developing Global Competitive Tourism Based on Creative Economy and Local Wisdom (Case Study: Solo City, Indonesia)","authors":"Haryo Kusumo Aji, Andika Drajat Murdani, Hasna Wijayati","doi":"10.55927/ijbae.v2i5.5970","DOIUrl":"https://doi.org/10.55927/ijbae.v2i5.5970","url":null,"abstract":"Solo City has developed into a City of Culture that carries the power of local wisdom. One of the development directions of the city of Solo is towards the tourism sector and creative economy based on local wisdom. This research aims to find out the strategy of Solo City in developing globally competitive tourism and creative economy based on local wisdom. The research was conducted using qualitative methods. Data was collected through interviews and observation methods. The analysis of the research results shows that the City of Solo is able to develop tourism competitiveness globally through strong synergy between the driving actors. The Solo City Government plays an important role in facilitating creative economy activities and branding and local wisdom. This is supported by the common perception of the people of Solo City who also support the direction of Solo City policy.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135032333","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}
{"title":"Stock Price Model in Manufacturing Companies","authors":"Luqman Hakim, Octojaya Abriyoso, Otto Bustani","doi":"10.55927/ijbae.v2i5.5954","DOIUrl":"https://doi.org/10.55927/ijbae.v2i5.5954","url":null,"abstract":"This study aims to analyse and answer the phenomenon of Stock Price (SP) with its determinants; Return On Assets (ROA), Dividend Pay-Out Ratio (DPR), Firm Size (SIZE) and Leverage (DER). The model of this study formula is a theoretical framework to find out the factors that influence SP through DER. First model results; ROA has a significant effect on DER. The same results also apply to SIZE, while DPR has no significant effect on DER. The results of the second model; ROA has a significant effect on SP. The same results also apply to SIZE, but they are negatively correlated. The results are different for DER and DPR, both of which have no significant effect on SP so that DER as an intervening variable does not function to mediate SP. The most dominant or sensitive variable in the two research models occurs in ROA. This research can be used as a guide for capital market players in Indonesia to detect what will happen to SP if the variables in this research experience movement. The value of this research is that the SP model formulation via DER is not appropriate for the manufacturing sector.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"31 13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135032822","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}
{"title":"The Effect of Organizational Culture, the Role of Internal Auditor and Auditor Integrity on Fraud Prevention","authors":"Falih Zaki Sudharma, None Haliah, None Nirwana","doi":"10.55927/ijbae.v2i5.6221","DOIUrl":"https://doi.org/10.55927/ijbae.v2i5.6221","url":null,"abstract":"This research aims to determine the effect of organizational culture, the role of internal auditors and auditor integrity on fraud prevention at the Regional Inspectorate of South Sulawesi Province. The focus of this research is as many as 46 respondents. The type of research conducted in this research is quantitative using primary data in the form of a questionnaire. The population of this research are auditors who are in the Regional Inspectorate of South Sulawesi Province. The method used to determine the sample is to use the census method. The analysis was carried out using the validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, partial test, coefficient of determination test and multiple regression analysis. The results of this research indicate that organizational culture has a positive and significant effect on fraud prevention, while the role of internal auditors and the integrity of the auditor has no and insignificant influence on fraud prevention.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135032009","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}
None Yulianingsih, Nandan Limakrisna, Hari Muharam
{"title":"Purchasing Decisions Based on Consumer Trust in Halal Topical Cosmetic Products","authors":"None Yulianingsih, Nandan Limakrisna, Hari Muharam","doi":"10.55927/ijbae.v2i5.6043","DOIUrl":"https://doi.org/10.55927/ijbae.v2i5.6043","url":null,"abstract":"The research aims to analyze the influence of religiosity, the role of halal labels, and product quality on purchasing decisions through consumer trust. Types of descriptive and verification research. The population is female students at three Islamic-based universities in the city of Bogor. The research sample consisted of 524 respondents. The analysis technique uses Structural Equation Modeling (SEM) using the Listrel 8.72 software program. The research results show that religiosity, the role of halal labels and product quality influence purchasing decisions through consumer trust. Consumer trust is a full mediating variable, meaning that consumer purchasing decisions on halal topical cosmetics are not directly based on religiosity, the role of the halal label and product quality, but must be based on the level of consumer trust in the halal topical cosmetic product.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"172 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135032010","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}