Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

IJBE (Integrated Journal of Business and Economics)

IJBE
Website

Published by Universitas Bangka Belitung

ISSN : 25495933 EISSN : 25493280 DOI : http://dx.doi.org/10.33019/ijbe.v4i3.284

Core Subject : Humanities, Social,

Humanities Social Sciences

Integrated Journal of Business and Economics (IJBE) is intended to be the journal for publishing articles reporting the results of research on economics. IJBE invites manuscripts in the various topics include, but not limited to, topics covered include: Entrepreneurship, electronic markets Services, strategic alliances Business studies, ethics Microeconomics Behavioural and health economics Macroeconomics Financial markets, investment theories, banking International economics, Foreign Direct Invesment (FDI) Government regulation, taxation Environmental studies, urban issues, emerging markets Empirical studies, quantitative/experimental methods Economic development, system dynamics

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional

Articles 224 Documents

8 9 10 11 12

Application Of Beneish M-Score Model In Detecting Probable Earnings Manipulation In Malaysian Public Listed Companies AQILAH, NOR; Mohammed, Nor Farizal; Kamaluddin, Amrizah
Integrated Journal of Business and Economics (IJBE) Vol 5, No 1 (2021): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Earnings manipulation involves alteration, adjustment, exploitation, and even timing of transactions in financial statements with the intention to report a sound economic performance in a company. This act could jeopardize the company’s financial performance in the long run and also make its stakeholders to suffer significant losses. Therefore, a tool to detect or predict earnings manipulation would be helpful to the stakeholders, practitioners, regulators, academicians, and professionals in the accounting field. Besides, an early detection tool is needed to alarm the enforcement agencies to make further investigations or legal actions. Therefore, the aim of this study is to analyse the Beneish M-Score models and its eight accounting variables to detect the likelihood to engage in earnings manipulation in the case of Malaysian PLCs (Public Listed Companies). The financial data of 80 of PLCs from 2015 to 2017 were gathered. This study applied Beneish Model as a detection tool for earnings manipulation and anomalies of red flags and to classify the companies into two groups, which are manipulators and non-likely manipulators. The Independent T-tests were analysed to identify dominating ratios. The results of this study found that M-Score and its three indexes were significantly different for manipulators and non-likely manipulators, which are Sales Growth Index (SGI), Total Accruals to Total Assets (TATA) and Days' Sales Receivable index (DSRI). The percentage of manipulators had slightly decreased in 2016 and gradually increased in 2017. Hence, the inflation or overestimation of sales and revenues, as well as accruals, could signals earnings manipulation.

Administrative Analysis on Value Added Tax in Electronic Wallet Industry in Indonesia (Study Case At PT. MLH) Mohamad Luhur Hambali; Milla S Setyowati
Integrated Journal of Business and Economics (IJBE) Vol 4, No 3 (2020): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

The development of the industry continues to develop over time. One of the developing industries in Indonesia is the Digital Wallet Financial Technology Industry. This study goal is to analyze the administration of Value Added Tax in the electronic wallet financial technology industry in Indonesia, by taking a case study at one of the fintech companies which affiliated to the Indonesian State-Owned Enterprises in Indonesia. By using qualitative research methods and in-depth interview data collection techniques and literature studies, this research are to be able to analyze and describe alternative on Value Added Tax administration policies that are appropriate for the electronic wallet financial technology industry in Indonesia.

Determinants of Profitability in Indonesian Islamic Banking: Case Study in the COVID-19 Period Wahyudi, Rofiul; Mutmainah, Lu’liyatul; Nahar, Faiza Husnayeni; Adha, Mufti Alam; Rifan, Akhmad Arif
Integrated Journal of Business and Economics (IJBE) Vol 5, No 1 (2021): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

With a high level of COVID-19 virus spread throughout the world, Indonesia is one of the countries in Southeast Asia affected by the largest transmission chain. This affects various layers of the industry in this country, one of which is financial institutions and the banking system. This paper tries to look at the performance of Islamic banking in the face of the COVID-19 pandemic. Using the linear regression method, the authors use ROA as the dependent variable. Whereas CAR, NPF, FDR, and BOPO as independent variables. The results show that CAR and BOPO have significant results while the rest do not show satisfactory results. It can be concluded that during the pandemic, Islamic banking experienced a pretty good and convincing performance.

Islamic Bank Performance (Maqasid Sharia Approach) Inten Meutia; Shelly Febriana; Eka Meirawati
Integrated Journal of Business and Economics (IJBE) Vol 4, No 3 (2020): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This study aims to analyze the performance of Islamic banks in Indonesia from the perspective of Maqasid Sharia. For this reason, this study uses two approaches, namely Maqasid Based Performance Evaluation Model (MPEM) and Performance Measurement based on Islamic Maqasid (PMMS). The use of these two approaches is to determine which approach is more appropriate for measuring the performance of Islamic banks. This research is a comparative study that will use a content analysis approach in exploring and analyzing Islamic bank performance data derived from annual reports. To identify bank performance, this study uses data sourced from the annual reports of 9 Islamic Commercial Banks in Indonesia for the period 2016 to 2019. A total of 36 annual reports analyzed in this study. The comparative analysis shows that performance measurement using the MPEM method resulted in higher performance outcomes than the PMMS method. This result proved significant at the five percent level.

THE ROLE OF KNOWLEDGE MANAGEMENT AND SUSTAINABLE COMPETITIVE ADVANTAGE Kusuma, Emeralda Ayu; Widiartob, Hermono; Efendi, David
Integrated Journal of Business and Economics (IJBE) Vol 5, No 1 (2021): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

This study aims to determine the effect of knowledge management and competitive advantage on the performance of batik craftsmen in Kampoeng Jetis, Sidoarjo Regency. This study used a questionnaire by analyzing data from 30 respondents. Data were analyzed using SPSS in analyzing the validity and reliability test, classical assumption test and hypothesis testing. The results showed that knowledge management and competitive advantage had an effect on the performance of craftsmen. The study is limited to Kampoeng Batik Jetis Sidoarjo and need to conduct similar study in other craftmen community and be adjusted to creative economy industry basis.

SWOT ANALYSIS FOR MARKETING STRATEGY OF TOURISM DESTINATION Yanto Effendi; Sri Narti
Integrated Journal of Business and Economics (IJBE) Vol 4, No 3 (2020): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

The purpose of this study was to determine with SWOT analysis for the marketing strategy of tourism destination Mas Harun Bastari Lake, Mujerejo Village, Rejang Lebong Regency. SWOT analysis for as internal factor (Strengths,Weaknesses) and external factor (Opportunities, Threats). IFAS value in Table 1 shows that the value of Strength is 14.30 and Weaknesses is 4.81, this shows that Strength is greater than Weaknesses with a total score of 19.11 with stable strength which can further strengthen to attract public interest in visiting the Lake Mas Harun Bastari is sustainable. the EFAS calculation of Mas Harun Bastari Lake in Mujerejo Village, Rejang Lebong Regency, the Opportunity value is 1.31 and Treats is 1.08, this shows that the calculation on the Opportunity value is greater than Threats with a total score of 2.39. In the SWOT diagram the values for Strength and Weaknesses are at 9.49 and the meeting point for Opportinity and Threats is at 0.23. This research shows that are in quadrant 1, which supports aggressive strategies. Marketing strategy of tourism destination Mas Harun Bastari Lake, Mujerejo Village, Rejang Lebong Regency that can be done are renovating the lake area, adding facilities such as fishing locations and outbound equipment for visitors, placing security personnel in the lake area., giving permission to the community who will conduct activities on location, making agro tourism that can be enjoyed by visitors at the lake location, making a unique arrangement in the lake area, which differentiates it from other tourist attractions, providing comfort for visitors while in the lake area. Key words : Marketing Strategy, Tourism Destination, SWOT

THE EFFECT OF PERCEIVED VALUE ON E-COMMERCE APPLICATIONS IN FORMING CUSTOMER PURCHASE INTEREST AND ITS EFFECT ON USER LOYALTY Berlintina Permatasari; Jaelani Jaelani
Integrated Journal of Business and Economics (IJBE) Vol 5, No 2 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This reserach gives special attention to the value that drives users to engage in trading activities through e-commerce. The purpose of this study is to identify the effect of perceived value on user buying interest, the effect of purchase intention on the level of trust, the effect of trust on the level of satisfaction, the effect of trust on the level of loyalty, and the effect of satisfaction on the level of loyalty. This research uses Structural Equation Modelling (SEM) analyzed by SPSS AMOS software. This study proves that perceived value is able to influence purchase intention and user trust, which in turn will form loyalty. The practical implications of this research are to provide input on the importance of perceived value to build customer loyalty, which in turn can provide sustainable benefits.

Shariah Compliance for Islamic micro financing (Exploratory study in BAITUL MAAL WATTAMWIL in Depok City, Indonesia) Rizki Ade Setiawan; Sepky Mardian
Integrated Journal of Business and Economics (IJBE) Vol 5, No 2 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This study aims to analyze and evaluate the supervision of shariah compliance in the Baitul Maal Wattamwil (BMT) in the Depok City. The institutional and system approach is used to see the level of supervision carried out. This study uses primary data through interviews with the shariah supervisory board (SSB) and secondary data in the form of regulations issued by the Ministry of Cooperatives and Small and Medium Enterprises and similar research. This study found that the implementation of sharia supervision through an institutional approach or through a system approach still needed to be improved. In the institutional approach, there are still SSB that have not met the expected qualifications and the coaching process that has not yet run optimally, even though the composition, position, dual position and length of service of SSBs are in accordance with established rules and have been independent in carrying out sharia supervision. Whereas in the system approach carried out by the internal audit function, the external auditor and the Ministry of Cooperatives and Small and Medium Enterprises represented by the Dinas Koperasi have not been running optimally. Keywords: shariah compliance, shariah supervisory board, baitul maal wattamwil.

EMPIRICAL STUDY OF INCOME MANAGEMENT BASED ON CASH FLOWS, AUDITOR QUALITY AND COMPANY VALUE IN INDONESIA Marheni Marheni
Integrated Journal of Business and Economics (IJBE) Vol 5, No 2 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

AbstractThis study aims were to determine the effect of cash flow-based earnings management on firm value as moderated by the variable Good Corporate Governance. This research is explanatory research. The research population is manufacturing companies on the Indonesia Stock Exchange in 2014-2015. Methods of data analysis using Moderating Regression Analysis (MRA). This study explains that cash flow-based earnings management has an effect on firm value. Auditor quality has a significant effect on firm value. Likewise, management ownership has no effect on firm value. Keywords: earnings management, cash flow, company value and Good Corporate Governance

THE IMPACT OF IPROVE CULTURE TOWARDS THE PERFORMANCE OF THE EMPLOYEES OF SNVT PJPA SUMATERA VIII BANGKA BELITUNG PROVINCE Agus Maya Sari; Reniati Reniati; Etty Puji Lestari
Integrated Journal of Business and Economics (IJBE) Vol 5, No 2 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Coming late, coming home too early, and absent from work are part of the employee's problems at Sumatra's SNVT PJPA VIII, Bangka Belitung Province. Work behavior, such as are undisciplined, irresponsible for the job description, shows that the work culture is not fully implemented in the work life of the employee. The work culture of IPROVE (Integrity, Professionalism, Mission Orientation, Visionary and Ethics) should be used as a guideline for the Ministry of Public Works and Public Housing employees in Sumatera's SNVT PJPA VIII of Bangka Belitung Province to performance effectively. This study aims to determine the impact of IPROVE culture both partially and simultaneously. This type of research is a quantitative research using quantitative descriptive methods. The results shows that all research hypotheses are accepted where the IPROVE culture has a positive and significant effect on performance both partially and simultaneously. The order of influence of independent variables on the dependent variable based on the size of Adjusted R Square are integrity of 43.6%, mission orientation of 43.5%, visionary of 37%, ethics of 26% and professionals of 25.7%. Simultaneously work culture of IPROVE affects 48 % of employee performance.

Page 10 of 23 | Total Record : 224

8 9 10 11 12

Filter by Year

2017 2025

Filter By Issues

All Issue Vol 9, No 4 (2025): Integrated Journal of Business and Economics Vol 9, No 3 (2025): Integrated Journal of Business and Economics Vol 9, No 2 (2025): Integrated Journal of Business and Economics Vol 9, No 1 (2025): Integrated Journal of Business and Economics Vol 8, No 3 (2024): Integrated Journal of Business and Economics Vol 8, No 2 (2024): Integrated Journal of Business and Economics Vol 8, No 1 (2024): Integrated Journal of Business and Economics Vol 7, No 3 (2023): Integrated Journal of Business and Economics Vol 7, No 2 (2023): Integrated Journal of Business and Economics Vol 7, No 1 (2023): Integrated Journal of Business and Economics Vol 6, No 3 (2022): Integrated Journal of Business and Economics Vol 6, No 2 (2022): Integrated Journal of Business and Economics Vol 6, No 1 (2022): Integrated Journal of Business and Economics Vol 5, No 3 (2021): Integrated Journal of Business and Economics Vol 5, No 2 (2021): Integrated Journal of Business and Economics Vol 5, No 1 (2021): Integrated Journal of Business and Economics Vol 4, No 3 (2020): Integrated Journal of Business and Economics Vol 4, No 2 (2020): Integrated Journal of Business and Economics Vol 4, No 1 (2020): Integrated Journal of Business and Economics Vol 3, No 3 (2019): Integrated Journal of Business and Economics Vol 3, No 2 (2019): Integrated Journal of Business and Economics Vol 3, No 1 (2019): Integrated Journal of Business and Economics Vol 2, No 2 (2018): Integrated Journal of Business and Economics Vol 2, No 1 (2018): Integrated Journal of Business and Economics Vol 1, No 2 (2017): Integrated Journal of Business and Economics Vol 1, No 1 (2017): Integrated Journal of Business and Economics More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
dino gustaf leonandri

Contact Email
dinoleonandri@stptrisakti.ac.id

Phone
+6281367949381

Journal Mail Official
ijbe.feubb@gmail.com

Editorial Address
Fakultas Ekonomi Universitas Bangka Belitung Gedung Timah II Kampus Terpadu Balunijuk, Desa Balunijuk Kecamatan Merawang Kabupaten Bangka Provinsi Kepulauan Bangka Belitung Indonesia

Location
Kab. bangka,

Kepulauan bangka belitung

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name dino gustaf leonandri

Contact Email dinoleonandri@stptrisakti.ac.id

Phone +6281367949381

Journal Mail Official ijbe.feubb@gmail.com

Editorial Address Fakultas Ekonomi Universitas Bangka Belitung Gedung Timah II Kampus Terpadu Balunijuk, Desa Balunijuk Kecamatan Merawang Kabupaten Bangka Provinsi Kepulauan Bangka Belitung Indonesia

Location Kab. bangka, Kepulauan bangka belitung INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
dino gustaf leonandri

Contact Email
dinoleonandri@stptrisakti.ac.id

Phone
+6281367949381

Journal Mail Official
ijbe.feubb@gmail.com

Editorial Address
Fakultas Ekonomi Universitas Bangka Belitung Gedung Timah II Kampus Terpadu Balunijuk, Desa Balunijuk Kecamatan Merawang Kabupaten Bangka Provinsi Kepulauan Bangka Belitung Indonesia

Location
Kab. bangka,

Kepulauan bangka belitung

INDONESIA