Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Hasanuddin Economics and Business Review

hebr
Website

Published by Universitas Hasanuddin

ISSN : 25493221 EISSN : 2549323X DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

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.

Arjuna Subject : -

Articles 267 Documents

1 2 3 4 5

Tax Compliance: An Experimental Approach Kristian Agung Prasetyo; Suhut Tumpal Sinaga
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

In a self-assessment system, the tax office has a passive position. Their main duty of the tax office is to ensure that taxes that are calculated and paid by the taxpayers are in accordance with the applicable tax rules. The main instrument for this purpose is, in an income tax context, the income tax return. Based on the information written by taxpayers in this form, the tax office then conducts a set of activities to see of the tax return contains information that reflects taxpayerâ€™s reality.The self-assessment system carries a consequence that taxpayer compliance has a major role in determining the amount of taxes that are collected by the tax office. If the taxpayers comply with the tax rules, then consequently, more tax revenue will be collected. On the contrary, if the compliance rate is low, then there will be less revenue.This research looks at this issue. The focus is individual taxpayers as their contribution to the total revenue currently is low. For this purpose, this research uses an experimental approach using participants from students at the PKN STAN (from both school leavers and civil servants), tax trainers at the Pusdiklat Pajak, and newly-recruited employees of the tax office. The experiment reveals that firstly, on average the research participants report less income that it should have been reported. Secondly, it is revealed that audit rate and penalty rate are the two most important factors in influencing the amount of income reported by the research participants.

The Economic Impact of Renewable Energy Development in Indonesia Fathul Nugroho; Noor Syaifuddin
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

Renewable energy is believed to play a greater role in addressing climate change, economic development, and energy sustainability. Energy efficiency and renewable energy are similar with two sides of the same coin, that is, cannot be split. Currently, most of the developed countries are implementing energy efficiency while promoting renewable energy sources and technologies at the same time. It is well-known that renewable energy is one of the solutions for the sustainability of global energy system. Efforts to improve the share of renewable energy in transportation, industrial, and power generation sectors have been implemented in some countries. More countries in the world adopt renewable energy as alternative sources of energy in order to improve countryâ€™s energy efficiency. Indeed, however, the studies that deeply analyze the linkage between renewable energy and energy efficiency, as well as its economic impact, are still limited. Thus, this study attempts to find this linkage.Â Keywords: economic impact; renewable energy; GDPÂ

Macroeconomic Energy Efficiency Portfolio Model of Indonesia Fathul Nugroho; Noor Syaifudin
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University

There has been a decreasing trend in Indonesiaâ€™s energy efficiency. Indonesiaâ€™s energy efficiency decreased at the annual rate of 1.4 % over the last 27 years from $ 246.23 per million Btus in 1980 to $ 165.51 per million Btus in 2007. In the absence of initiatives by the government as well as the citizens to improve energy efficiency, Indonesiaâ€™s energy efficiency will decline gradually in the next 25 years by around 45.51 %. This study attempts to address this policy problem by providing policy recommendations based on in-depth analysis and evaluation of the policy alternatives.

IMPACT OF GOVERNMENT POLICY AND RATIONALITY OF THE SMOKER TO THE CIGARETTE CONSUMPTION IN INDONESIA Noor Syaifuddin
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 3, 2018
Publisher : Faculty of Economics and Business, Hasanuddin University

Even though there is high need of the excise revenue from a cigarette, but the government of Indonesia needs to take into account the long run effect of cigarette to the people. There are poverty, health and education issues relating to the cigarette consumption. Therefore, the government intervention can help people to curb the cigarette consumption. This study attempts to find the impact of the government policy through the excise tariff policy, and the rationality of the smoker to the cigarette consumption in Indonesia. This study recommends the government intervention in order to control the cigarette consumptions in Indonesia by pushing the cigarette price and making cigarette less affordable for less rationale smoker (the young and poor people). Secondly, the government can take an action in delimiting the access of cigarette advertising and educate people about the danger of cigarette to the people.

THE IMPACT OF WORKING CAPITAL MANAGEMENT TO PROFITABILITY OF MANUFACTURING COMPANY LISTED IN INDONESIAN STOCK EXCHANGE Valiensi Utia; Nanny Dewi; H. Sutisna
Hasanuddin Economics and Business Review VOLUME 2 NUMBER 1, 2018
Publisher : Faculty of Economics and Business, Hasanuddin University

ABSTRACTÂ Manufacturing companies in Indonesia are increasing in number in recent years. Large growth should be balanced with good working capital management due to the manufacturing company is carrying out buying of raw material activity, afterward convert them into semi-finished goods and finished goods. Cycles from purchasing goods, inventory management, debt repayment, product sales, cash received will have effect on profitability.Purpose of this study to determine whether working capital management affect profitability of manufacturing companies publicly listed on Indonesian Stock Exchange from 2010-2015. This study uses quantitative method by using linear regression analysis tool on panel data.Results of this study found that the component of working capital proved to affect profitability of manufacturing companies Listed in Indonesian Stock Exchange. Therefore the companies should be able to manage properly their working capital. Manufacturing companies should improve their management pattern applied to their current assets and current liabilities. Working capital management should be performed by shortening cash conversion cycle, debt withholding, and by increasing current assets value due to it proves to be able to improve profitability of the company.

THE INFLUENCE OF UTAUT FACTORS ON E-RETENTION WITH E-SATISFACTION AS MEDIATING VARIABLE IN E-LEARNING Fibria Indriati; Priyanka Agustina
Hasanuddin Economics and Business Review VOLUME 2 NUMBER 1, 2018
Publisher : Faculty of Economics and Business, Hasanuddin University

Factors on Unified Theory of Acceptance and Use of Technology (UTAUT) are factors derived from UTAUT technology acceptance model, which is used to describe the factors that influence the acceptance of individuals on the implementation of a new technology in the enterprise. This study aimed to analyze the influence of UTAUT factors on E-retention with E-satisfaction as mediating variable. This study uses a quantitative approach with the total samples. The results showed that: (1) Performance Expectancy influences E-retention significantly, (2) Effort Expectancy influences E-retention significantly, (3) Social Influence influences E-retention not significantly, (4) Facilitating Conditions influences E-retention significantly, (5) E-satisfaction influences E-retention significantly, and (6) UTAUT Factors influence E-retention with E-satisfaction as mediating variable. However, the bigger impact is shown through the influence of UTAUT Factors on E-retention directly without going through the E-satisfaction.Â

INNOVATIVENESS AND COMPETITIVENESS IN CREATIVE INDUSTRIES: THE CASE OF SMES IN MAROS REGENCY Narto Irawan Otoluwa; Ibriati Kartika Alimuddin; Nur Alamzah; Mursalim Nohong
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 3, 2018
Publisher : Faculty of Economics and Business, Hasanuddin University

The purpose of study was to explain the effect of entrepreneurship orientation and innovation in improving the performance and competitiveness of creative industries in Maros Regency. The primary data used in this study were collected by using questionnaires. The data is then processed in the form of descriptive statistics and inferential statistics. Based on the analysis, it is found that the orientation of entrepreneurship which is reflected by the activities of research and development activities, technological leadership, and innovation will be able to improve the performance and competitiveness of creative industry. Performance as measured by the company's ability to increase sales will be able to create competitiveness. The study also found an insignificant effect between innovation with competitiveness and performance with competitiveness

ANALYSIS OF FACTORS THAT AFFECT CHINESE PEOPLEâ€™S DECISION OF CHINA STATE-OWNED COMMERCIAL BANKS Siska Purnama Manurung; Chen Ke
Hasanuddin Economics and Business Review VOLUME 2 NUMBER 1, 2018
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v2i1.1472

The purpose of this study is to examine Chinese people's decision of China state-owned commercial banks, the Chinese people that stay in Greater Jakarta area, Indonesia. The study included four independent variables (service provision, government support, online bank services, bank perceived security) and a dependent variable (Chinese people's decision). Researchers used quantitative studies to study the data, which was collected using questionnaires. A total of 265 questionnaires were valid in this study. Multivariate regression tests were performed using the T test (partial test) and F test (simultaneous test) hypothesis test to analyze the effect of the dependent variable on the dependent variable. Data analysis uses SPSS 20.0 to generate results. The findings of this study that service provision does not have a significant impact on Chinese people's decision, the three variables of government support, online bank services and bank perceived security have a significant impact on Chinese people's decision. At the same time, these three important independent variables provide 41.9% of the dependent variable.

CROSSING ORGANIZATIONAL BOUNDARYâ€™S EFFECT ON PARADIGMATIC SHIFT AND THE IMPLICATION TO MARKETING STRATEGY OF AN ORGANIZATION Fahrina Mustafa; Riad Mustafa
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 3, 2018
Publisher : Faculty of Economics and Business, Hasanuddin University

This paper studies the paradigmatic shift as the effect on the crossing organizational boundaries activities. Boundary crossing as part of specific function of organizations is common to organization theories. Nevertheless, the increasing and strong rate of occurrence of the crossing boundary activities is considered important today as the consequence of the technological revolution in information and communication technology coupled with the future technologies. Crossing boundaries influence the people involved and the institutional sets. The relationships within the boundaries are increasingly dynamic. Hence, this, in turn, may lead to paradigmatic shift. From the perspective of organization and innovation studies these processes are to a great extent attractive since they may create different conditions the existing literatures on organization as well as innovation, and consequently, on marketing. Therefore, this paper aims at studying the marketing strategy response of an organization by identifying states that emerge or condition that may be created as the paradigms shifted.

THE ANALYSIS OF FIRM FINANCIAL PERFORMANCE INFLUENCE TOWARDS ECO-INNOVATION ON INDONESIAN CONSUMER GOODS COMPANIES Diah Permata Sari; Retno Kusumastuti
Hasanuddin Economics and Business Review VOLUME 2 NUMBER 1, 2018
Publisher : Faculty of Economics and Business, Hasanuddin University

Study about eco-innovation in Indonesia still very rare due to regulation that relatively new in governance of the firm. This paper elaborates the correlation between proxy of eco-innovation and financial firm performance. Eco-innovation is a term that refers to innovation activities conducted by the firm with ecological perspective based. Deductive methodology is being used to confirmatory the correlation between variables. This research examines the influence of firm financial performance towards eco-innovation. In particular, this research discusses firm financial performance which proxies by Return on Asset (ROA), Return on Equity (ROE), and Earning Retention Ratio (ERR) that could affects firms on making a decision about Eco-Innovation. This research used 155 firm years observation that consist of 31 consumer goods companies listed in Indonesian Stock Exchange during the period 2011-2015. From the total observation showed that 75 firm years perform Eco-Innovation and 80 firm years did not perform Eco-Innovation. The test is conducted by using logit regression model. The results of this study are ROA has a significant and negative impact toward Eco-Innovation, ROE has a significant positive impact on Eco-Innovation, and ERR has no significant impact on Eco-Innovation.

Page 2 of 27 | Total Record : 267

1 2 3 4 5

Filter by Year

2017 2025

Filter By Issues

All Issue VOLUME 9 NUMBER 2, 2025 VOLUME 9 NUMBER 1, 2025 VOLUME 8 NUMBER 3, 2025 VOLUME 8 NUMBER 2, 2024 VOLUME 8 NUMBER 1, 2024 VOLUME 7 NUMBER 3, 2024 Vol 6, No 3 (2023): Vol.6, No.3 (2023): HEBR February 2023 VOLUME 7 NUMBER 2, 2023 VOLUME 7 NUMBER 1, 2023 VOLUME 6 NUMBER 3, 2023 Vol.6, No.2 (2022): HEBR Oct 2022 Vol 6, No 1 (2022): HEBR June 2022 VOLUME 6 NUMBER 2, 2022 VOLUME 6 NUMBER 1, 2022 VOLUME 5 NUMBER 3, 2022 VOLUME 5 NUMBER 2, 2021 VOLUME 5 NUMBER 1, 2021 VOLUME 4 NUMBER 3, 2021 VOLUME 4 NUMBER 2, 2020 VOLUME 4 NUMBER 1, 2020 VOLUME 3 NUMBER 3, 2020 VOLUME 3 NUMBER 2, 2019 VOLUME 3 NUMBER 1, 2019 VOLUME 2 NUMBER 3, 2019 VOLUME 2 NUMBER 2, 2018 VOLUME 2 NUMBER 1, 2018 VOLUME 1 NUMBER 3, 2018 VOLUME 1 NUMBER 2, 2017 VOLUME 1 NUMBER 1, 2017 More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota makassar,

Sulawesi selatan

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name -

Contact Email -

Phone -

Journal Mail Official -

Editorial Address -

Location Kota makassar, Sulawesi selatan INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota makassar,

Sulawesi selatan

INDONESIA