JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES最新文献_第10页

Financial Statement Ratios, Audit Quality and Long-Term Tax Avoidance 财务报表比率、审计质量与长期避税

JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES Pub Date : 2023-11-25 DOI: 10.47191/jefms/v6-i11-43

Shinta Budi Astuti, Tryas Chasbiandani, Khalida Utami, Zhuhai Fahru Muharomi

引用次数: 0

Government Fiscal Transfers and the Technical Efficiency of Optimising Sustainable Public Debt in Kenya 肯尼亚政府财政转移支付与优化可持续公共债务的技术效率

JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES Pub Date : 2023-11-24 DOI: 10.47191/jefms/v6-i11-39

Hugo Pius Kwena

{"title":"Government Fiscal Transfers and the Technical Efficiency of Optimising Sustainable Public Debt in Kenya","authors":"Hugo Pius Kwena","doi":"10.47191/jefms/v6-i11-39","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-39","url":null,"abstract":"Over the past decade, as Kenya has consistently made fiscal transfer from the central government to the counties, the country’s public debt has continuously become less sustainable. This observation contrasts with the position held in devolution literature that fiscal decentralisation makes the management of public funds more efficient, manifested by improvements in public debt sustainability. This study sought to establish the relationship between fiscal transfers from the central government to the county governments and the technical efficiency of optimising sustainable public debt in Kenya. The study was anchored on the economic theory of technical efficiency. Using a co-relational quantitative research design, a time series analysis was made on secondary data collected over the period 2013 to 2021 from a census enquiry of all the 47 counties of the country. It employed the stochastic frontier analysis technique using the Evsey Domar debt sustainability assessment. Between 2013 and 2021, the technical efficiency of optimising sustainable public debt averaged 12.5% ranging between 87.5% and 0.05%. Over the period, fiscal transfers were found to improve the technical efficiency of optimising the sustainability of public debt (β = - 17.224); the relationship between the two variables was found to be statistically significant (p = 0.000 < 0.05). However over the study period, fiscal transfers had a downward trend. The study provides useful information for fiscal transfers policy and recommends that future research examine the relationship between the optimisation of sustainable public debt and the different forms of fiscal transfers.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139238496","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 Effect of Training and Human Resource Development on Employee Performance at PT PDS 培训和人力资源开发对 PT PDS 员工绩效的影响

JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES Pub Date : 2023-11-24 DOI: 10.47191/jefms/v6-i11-41

Putri Ariska Rahmawati, Ika Korika Swasti

引用次数: 0

The Effect of Green Marketing Mix on Purchasing Decisions of MSME Products in Improving Environmental Quality 绿色营销组合对改善环境质量的中小微企业产品采购决策的影响

JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES Pub Date : 2023-11-24 DOI: 10.47191/jefms/v6-i11-38

Henny Purnama Dewi, Bambang Sutejo, Mhd. Fahri Fadillah

{"title":"The Effect of Green Marketing Mix on Purchasing Decisions of MSME Products in Improving Environmental Quality","authors":"Henny Purnama Dewi, Bambang Sutejo, Mhd. Fahri Fadillah","doi":"10.47191/jefms/v6-i11-38","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-38","url":null,"abstract":"The background of this research is based on the importance of Green Marketing in MSME Product Purchasing Decisions. Issues regarding the environment are a problem that is being highlighted by the wider community. These problems include air pollution, water pollution, and the most phenomenal is the waste problem. Waste is increasingly becoming a big problem when the amount of waste is increasingly accumulating and difficult to recycle. Problem One form of consumer demand is the desire for health due to the increasing spread of diseases transmitted through food, therefore food producers produce products containing organic food ingredients. healthy, does not contain additional chemicals and is safe for consumption. The phrase \"back to nature and green\" is a mission that has been activated in the world and a culture that has reappeared in society. The aim of the research is to analyze the influence of the Green Marketing Mix on purchasing decisions for MSME products in improving the quality of the environment. The analytical method for this research is quantitative research. The design of this research uses a cross sectional design method with a sampling technique using purposive sampling. This research uses data analysis with the Partial Least Square (PLS) approach. Green Product results have no effect on Purchasing Decisions. Green Products have an influence on improving the quality of the environment. Green Price has no effect on Purchasing Decisions. Green Prices have no effect on improving environmental quality. Green Place influences purchasing decisions. Green Place has no effect on improving the quality of the environment. Green Promotion influences Purchasing Decisions. Green Promotion has an effect on improving the quality of the environment. The buyer's decision has no effect on improving environmental quality.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"125 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139241003","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 Role of Village-Owned Enterprises (BUMDes) in Increasing Community Income in Buleleng Bali 村办企业（BUMDes）在增加巴厘岛布勒伦社区收入中的作用

JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES Pub Date : 2023-11-24 DOI: 10.47191/jefms/v6-i11-40

Gede Arnawa, Ni Ketut Adi Mekarsari, I. D. N. Arta Jiwa, Ni Luh Putu Eka Yudi Prastiwi, Luh Diana Wahyuni

{"title":"The Role of Village-Owned Enterprises (BUMDes) in Increasing Community Income in Buleleng Bali","authors":"Gede Arnawa, Ni Ketut Adi Mekarsari, I. D. N. Arta Jiwa, Ni Luh Putu Eka Yudi Prastiwi, Luh Diana Wahyuni","doi":"10.47191/jefms/v6-i11-40","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-40","url":null,"abstract":"The presence of BUMDes is an implementation of Law no. 6 of 2014 concerning villages in an effort to increase community income through mobilizing village potential which is formed directly according to community initiatives.Thus, the presence of BUMDes must be seen as a process that includes various changes to the social structure, community participation and existing institutions, as well as pursuing accelerated economic growth. One of the villages that established BUMDes with the aim of strengthening the economy of Bebetin Village, Sawan District, Buleleng Regency is BUMDes Banwa Bharu which was founded in 2009. This type of research uses qualitative research, namely research aimed at describing and analyzing phenomena, events, social activities, attitudes, beliefs, perceptions and thoughts individually and in groups. The research results show that BUMDes Banwa Bharu is a facility or business unit that can help the community increase their income. The role of BUMDes Banwa Bharu in helping overcome the community's economic problems is sufficient, although not optimal. Several business units run by BUMDes Banwa Bharu have been running well, as can be seen from the ease with which people can borrow capital to develop their businesses. Although there is one type of business that is not running, namely tourism management, such as cow racing performance, which is the legacy of the ancestors of Bebetin Village, Sawan District, Buleleng Regency.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"143 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139241773","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 Effect of Leverage, Liquidity, and Firm Size on Dividend Policy in Property and Real Estate Companies Listed on the Indonesia Stock Exchange 杠杆、流动性和公司规模对印尼证券交易所上市的房地产公司股利政策的影响

JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES Pub Date : 2023-11-22 DOI: 10.47191/jefms/v6-i11-37

Naila Salsabillah

引用次数: 0

Performance of Village-Owned Enterprises and Achievement of Development Goals in Buleleng Bali 巴厘岛 Buleleng 村办企业的业绩和发展目标的实现情况

JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES Pub Date : 2023-11-22 DOI: 10.47191/jefms/v6-i11-36

I. M. Madiarsa, Gede Suardana, Mertyani Sari Dewi, Ni Putu, Sri Wati, Desak Ketut Budiasih

{"title":"Performance of Village-Owned Enterprises and Achievement of Development Goals in Buleleng Bali","authors":"I. M. Madiarsa, Gede Suardana, Mertyani Sari Dewi, Ni Putu, Sri Wati, Desak Ketut Budiasih","doi":"10.47191/jefms/v6-i11-36","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-36","url":null,"abstract":"This research was conducted with the aim of knowing the financial performance of the Village Enterprises \"Valli Karya Lestari\" and the contribution of its performance to achieving the Sustainable Development Goals of Bengkala Village. This research was conducted at Village Enterprises \"Valli Karya Lestari\" Bengkala Village, Kubutambahan District, Buleleng Regency. The analysis technique used is quantitative and qualitative analysis (mix-method). Based on the results of data analysis, it can be seen that the financial performance of Village Enterprises \"Valli Karya Lestari\" from the aspects of poor capital, good asset development, business results achieved has decreased, aspects Return On Asset still below standard, and aspects Return On Equity (ROE) has a ratio that is still much lower than the industry standard ratio. Village Enterprises \"Valli Karya Lestari\" has contributed to 8 programs Village SDGs from18 Village SDGs programs, namely: villages without poverty, healthy and prosperous villages, quality village education, gender equality, villages worthy of clean water and sanitation, jobs and economic growth, village innovation, villages without gaps. Village Enterprises \"Valli Karya Lestari\" has also contributed to 5 programs Village SDGs it's just not intensive and optimal, namely; villages without hunger, sustainable village settlements, environmentally conscious village consumption and production, Village of peace and justice; partnership to develop villages. Improving financial performance by paying attention to efficiency in the use of assets and own capital. The advice given is to be careful in using external capital because it bears more risk, improving employee performance, exploring village potential together with the village government, increasing village participation capital. coordinate more with the village government in supporting the Village SDGs program.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139247134","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 Employee Job Achievement at Tirta Hita Buleleng Drinking Water Company through Job Satisfaction, Supervision and Work Discipline 通过工作满意度、监督和工作纪律分析 Tirta Hita Buleleng 饮用水公司员工的工作成就感

JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES Pub Date : 2023-11-22 DOI: 10.47191/jefms/v6-i11-35

Ketut Gunawan, Nyoman Suandana, I. Gde, Made Metera, Fridayana Yudiaatmaja, Kadek Gayatri, Chandra Dewi

{"title":"Analysis of Employee Job Achievement at Tirta Hita Buleleng Drinking Water Company through Job Satisfaction, Supervision and Work Discipline","authors":"Ketut Gunawan, Nyoman Suandana, I. Gde, Made Metera, Fridayana Yudiaatmaja, Kadek Gayatri, Chandra Dewi","doi":"10.47191/jefms/v6-i11-35","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-35","url":null,"abstract":"This research aimed to investigate the influence of job satisfaction, supervision, and work discipline on job achievement among employees at the Tirta Hita Buleleng Drinking Water Company. The study involved 52 employees as samples and utilized questionnaires as the data collection tool. Simultaneous influence was tested using an F-test, while partially influence was tested using a t-test. Performance variables included job quality, work quantity, and timeliness. Job satisfaction variables encompassed aspects like salary, job, promotion opportunities, relationships with superiors, and interactions with colleagues. Supervision variables included setting standards, performance measurement, performance assessment, and corrective actions. Work discipline variables included timeliness, efficient resource utilization, job responsibility, and compliance with rules. The data analysis results indicated a positive and significant influence of job satisfaction, supervision, and work discipline on job achievement among employees at the Tirta Hita Buleleng Drinking Water Company. Supervision had the most dominant impact on job achievement. These findings implied that these variables collectively contributed positively to improving job achievement at the water company. The research findings had significant implications for company management in their efforts to enhance employee performance and overall job achievement. Furthermore, this study could serve as a foundation for further research into other factors that might have affected job achievement among employees at the Tirta Hita Buleleng Drinking Water Company.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"369 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139247147","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 of Business Strategy and MSMEs Performance: Innovation and Accounting Information System as Mediating Variables 企业战略与中小微企业绩效的关系：以创新和会计信息系统为中介变量

JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES Pub Date : 2023-11-21 DOI: 10.47191/jefms/v6-i11-33

Novi Trisnawati, Inanda Shinta Anugrahani

{"title":"The Relationship of Business Strategy and MSMEs Performance: Innovation and Accounting Information System as Mediating Variables","authors":"Novi Trisnawati, Inanda Shinta Anugrahani","doi":"10.47191/jefms/v6-i11-33","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-33","url":null,"abstract":"Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the national economic growth. This has made the performance of MSMEs a concern for many parties, including the government, which necessitates efforts to continuously maintain and enhance their performance. The performance of MSMEs is greatly determined by how they design, implement, and manage their business strategies. Designing appropriate business strategies can provide support for MSMEs in achieving superior and sustainable performance over the long term. Business strategies that focus on growth and competitive advantage often require innovation in their implementation. To help identify the necessary resources in the implementation of business strategies, Accounting Information Systems (AIS) are also required. The objective of this research is to test the relationship between business strategies and the performance of micro-enterprises through innovation and AIS in MSMEs. The research population consists of MSMEs in the food and beverage sector in the city of Malang. The data analysis tool used is Structural Equation Modelling (SEM).","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"48 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139253205","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

Leading Sector and Growth Center Analysis to Minimizing Inequality in the Special Region of Yogyakarta Province 对日惹省特区的主导部门和增长中心进行分析，以最大限度地减少不平等现象

JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES Pub Date : 2023-11-21 DOI: 10.47191/jefms/v6-i11-34

Nuraini Kusuma Ningsih, Prayudi Setiawan Prabowo

{"title":"Leading Sector and Growth Center Analysis to Minimizing Inequality in the Special Region of Yogyakarta Province","authors":"Nuraini Kusuma Ningsih, Prayudi Setiawan Prabowo","doi":"10.47191/jefms/v6-i11-34","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-34","url":null,"abstract":"A high economic growth in a region did not guarantee equitable prosperity. Yogyakarta Special Region (DIY) saw significant economic growth, but inequality problems persisted. This study sought to reduce inequality by identifying the growth center and the magnitude of the interaction between the growth center and the buffer areas of DIY Province so that development. It also examined the leading sectors of DIY's regencies and cities. This research utilized the Location Quotient (LQ) analysis method, shift-share analysis, overlay analysis, scalogram analysis, and gravity model analysis. The research findings indicated that each regency/city in DIY had a leading sector that grew faster, contributing to its regional economy and driving the development of other sectors. Different base sectors encouraged DIY regencies/cities to fill in each other's gaps. From 2020 to 2022, Sleman Regency was the growth center in the first hierarchy, and Yogyakarta City in the second. As a result, both regions had a role in encouraging the development of surrounding areas. On the other hand, the buffer area with the most significant interaction with the growth center was Bantul Regency, with an interaction value of 1,462,043,398 with Sleman Regency and 2,622,111,087 with Yogyakarta City. High interaction would enhance economic efficiency.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":"128 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139252250","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