Hasanuddin Economics and Business Review
Hasanuddin Economics and Business Review (HEBR) is an international triannual open access and peer reviewed journal of economics and business. HEBR is published by Faculty of Economics and Business Hasanuddin University. The journal is published in both print and online versions.
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<![CDATA[Determinants of Literacy Levels in Indonesia ]]>
<![CDATA[Fatmawati, Fatmawati]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v7i2.5182
<![CDATA[The Indonesian government has made efforts to increase literacy rates in Indonesia by providing literacy education program services and developing the community's reading culture. This research aims to find out the influence of the number of schools, electrification level, GRDP and education on literacy in each province in Indonesia. The data in this research comes from the Central Statistics Agency for the period 2020-2022. This research uses panel data from 34 provinces in Indonesia. This research uses panel data combined with time series data from 2020-2022 and cross section data in 36 provinces in Indonesia. The dependent variable in this study is literacy, while the main independent variable here is the level of electrification. The results of this research show that the level of electrification and education has a positive and significant effect on literacy, while GRDP has a negative and significant effect on literacy.]]>
<![CDATA[Improving the Regional Revenue: Analyzing the Potential of Tax Collection ]]>
<![CDATA[Idris, Muhammad Istiyansyah Ulman]]>;
<![CDATA[Aslam, Annisa Paramaswary]]>;
<![CDATA[Hanafi, Kartini]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v7i2.5178
<![CDATA[Goal of this study is to analyze the potential of restaurant tax and to determine the obstacles and efforts made by the regional government in exploring the potential of restaurant tax in Makassar. This study uses several variables to calculate the potential, effectiveness, and contribution of restaurant taxes. These are, the number of restaurants, average visitors, average food prices, number of days in a year, total regional revenue and restaurant tax rates. The research method used is descriptive qualitative and the results show the potential for restaurant tax is large, not comparable to the realization of tax revenue. This comparative measure is reflected in the effectiveness of restaurant taxes, which value no more than 100% annually. This study proof that the potential for restaurant tax in the city of Makassar has not been optimally used due to socialization and government regulations that have not been implemented properly. ]]>
<![CDATA[The Influence of Financial Literacy and Financial Inclusion on Preventing Fraudulent Investments (Case of IAIN Palopo Students) ]]>
<![CDATA[Humaidi, Humaidi]]>;
<![CDATA[Pakata, Ahmad Syawal Senong]]>;
<![CDATA[Musdalifah, Kiki]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v7i2.5171
<![CDATA[This research aims to analyze the partial influence of financial literacy on the prevention of fraudulent investments, the partial influence of financial inclusion on the prevention of fraudulent investments and to simultaneously analyze the influence of financial literacy and financial inclusion on the prevention of fraudulent investments. This research uses quantitative methods with questionnaires as data collection. The sample used was purposive sampling with a sample size of 100 people. The data analysis used is multiple linear regression. The results of this research show that partially financial literacy and financial inclusion have a positive effect on preventing fraudulent investments. Meanwhile, financial literacy and financial inclusion simultaneously influence the prevention of fraudulent investments.]]>
<![CDATA[Transfer Pricing and Its Relationship with Effective Tax Rate, Profitability, and Foreign Ownership ]]>
<![CDATA[Indrawaty, Runy Rusdyantinah]]>;
<![CDATA[Usman, Asri]]>;
<![CDATA[Alimuddin, Alimuddin]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v7i2.5133
<![CDATA[This study aims to investigate the influence of effective tax rate and profitability on transfer pricing moderated by foreign ownership of consumer non-cyclical enterprises listed on the Indonesia Stock Exchange. Transfer pricing has become an intriguing subject due to firms' desire to reduce tax expenses to generate higher profits. The hypothesis was tested using Moderated Regression Analysis (MRA), which found that the effective tax rate has no significant effect on transfer pricing, however, profitability influences companies' decision to perform transfer pricing. It has been proved that foreign ownership has a moderating effect on the effective tax rate, profitability, and the transfer pricing interaction.]]>
<![CDATA[Determination of the Causes of Job Mobility in Employment ]]>
<![CDATA[Jibril, Hadira Thumaninah]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v7i2.4877
<![CDATA[The purpose of this study is to examine and identify the factors that contribute to job mobility (changing jobs) among employees in Makassar City's informal sector. 100 respondents provided the primary data that was used. There were 28 variables under investigation, and factor analysis was used to process the data. Further analysis is possible for a total of 21 variables. The significance value in the validity test was over 0.05, hence the remaining 7 variables were eliminated. According to the study's findings, there are seven elements that influence people's decisions to change jobs. These variables include economic factors, labor quality factors, information technology proficiency factors, length of working hours factors, family factors, employment status factors, and distance factors.]]>
<![CDATA[Determination of the Causes of Job Mobility in Employment ]]>
<![CDATA[Jibril, Hadira Thumaninah]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
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DOI: 10.26487/hebr.v7i2.4877
<![CDATA[The purpose of this study is to examine and identify the factors that contribute to job mobility (changing jobs) among employees in Makassar City's informal sector. 100 respondents provided the primary data that was used. There were 28 variables under investigation, and factor analysis was used to process the data. Further analysis is possible for a total of 21 variables. The significance value in the validity test was over 0.05, hence the remaining 7 variables were eliminated. According to the study's findings, there are seven elements that influence people's decisions to change jobs. These variables include economic factors, labor quality factors, information technology proficiency factors, length of working hours factors, family factors, employment status factors, and distance factors.]]>
<![CDATA[Transfer Pricing and Its Relationship with Effective Tax Rate, Profitability, and Foreign Ownership ]]>
<![CDATA[Indrawaty, Runy Rusdyantinah]]>;
<![CDATA[Usman, Asri]]>;
<![CDATA[Alimuddin, Alimuddin]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26487/hebr.v7i2.5133
<![CDATA[This study aims to investigate the influence of effective tax rate and profitability on transfer pricing moderated by foreign ownership of consumer non-cyclical enterprises listed on the Indonesia Stock Exchange. Transfer pricing has become an intriguing subject due to firms' desire to reduce tax expenses to generate higher profits. The hypothesis was tested using Moderated Regression Analysis (MRA), which found that the effective tax rate has no significant effect on transfer pricing, however, profitability influences companies' decision to perform transfer pricing. It has been proved that foreign ownership has a moderating effect on the effective tax rate, profitability, and the transfer pricing interaction.]]>
<![CDATA[The Influence of Financial Literacy and Financial Inclusion on Preventing Fraudulent Investments (Case of IAIN Palopo Students) ]]>
<![CDATA[Humaidi, Humaidi]]>;
<![CDATA[Pakata, Ahmad Syawal Senong]]>;
<![CDATA[Musdalifah, Kiki]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
|
Download Original
|
Original Source
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Check in Google Scholar
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DOI: 10.26487/hebr.v7i2.5171
<![CDATA[This research aims to analyze the partial influence of financial literacy on the prevention of fraudulent investments, the partial influence of financial inclusion on the prevention of fraudulent investments and to simultaneously analyze the influence of financial literacy and financial inclusion on the prevention of fraudulent investments. This research uses quantitative methods with questionnaires as data collection. The sample used was purposive sampling with a sample size of 100 people. The data analysis used is multiple linear regression. The results of this research show that partially financial literacy and financial inclusion have a positive effect on preventing fraudulent investments. Meanwhile, financial literacy and financial inclusion simultaneously influence the prevention of fraudulent investments.]]>
<![CDATA[Improving the Regional Revenue: Analyzing the Potential of Tax Collection ]]>
<![CDATA[Idris, Muhammad Istiyansyah Ulman]]>;
<![CDATA[Aslam, Annisa Paramaswary]]>;
<![CDATA[Hanafi, Kartini]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26487/hebr.v7i2.5178
<![CDATA[Goal of this study is to analyze the potential of restaurant tax and to determine the obstacles and efforts made by the regional government in exploring the potential of restaurant tax in Makassar. This study uses several variables to calculate the potential, effectiveness, and contribution of restaurant taxes. These are, the number of restaurants, average visitors, average food prices, number of days in a year, total regional revenue and restaurant tax rates. The research method used is descriptive qualitative and the results show the potential for restaurant tax is large, not comparable to the realization of tax revenue. This comparative measure is reflected in the effectiveness of restaurant taxes, which value no more than 100% annually. This study proof that the potential for restaurant tax in the city of Makassar has not been optimally used due to socialization and government regulations that have not been implemented properly. ]]>
<![CDATA[Determinants of Literacy Levels in Indonesia ]]>
<![CDATA[Fatmawati, Fatmawati]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26487/hebr.v7i2.5182
<![CDATA[The Indonesian government has made efforts to increase literacy rates in Indonesia by providing literacy education program services and developing the community's reading culture. This research aims to find out the influence of the number of schools, electrification level, GRDP and education on literacy in each province in Indonesia. The data in this research comes from the Central Statistics Agency for the period 2020-2022. This research uses panel data from 34 provinces in Indonesia. This research uses panel data combined with time series data from 2020-2022 and cross section data in 36 provinces in Indonesia. The dependent variable in this study is literacy, while the main independent variable here is the level of electrification. The results of this research show that the level of electrification and education has a positive and significant effect on literacy, while GRDP has a negative and significant effect on literacy.]]>
