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IJBE (Integrated Journal of Business and Economics)

IJBE
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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

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Implementation Financial Records System for Pepper Farmers in Bangka Using Website and Mobile Applications Rulyanti Susi Wardhani; Ghiri Basuki Putra; Julia Julia
Integrated Journal of Business and Economics (IJBE) Vol 6, No 2 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

The pepper plant is a main commodity for farmer in the Bangka city because it has a reasonably high selling power and a distinctive taste also long history. Still, many problems occur because Bangka Belitung has a national and international role, resulting in less and less influence on the economic conditions of pepper farmers, wrong one factor is the lack of use of information technology by pepper farmers in the current era, both for marketing and for financial records. This study aims to build a financial recording system for pepper farmers based on websites and android applications to make it easier for farmers to produce financial documents and become a financial report for farmers and outsiders. The technique used in this research is the waterfall method, which will facilitate the development of an information framework. This research aims to make applications for pepper farmers in the Province of Bangka Belitung Islands and help financial management. Pepper farmers can utilize information technology for their interests in the industrial era 4.0 and improve information technology expertise in increasing the well fare of pepper farmers

Analysis of Macroeconomic Variables Affecting Inflation and Exchange Rates Vietha Devia Sagita Sumantri; Faishal Fadli
Integrated Journal of Business and Economics (IJBE) Vol 6, No 2 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This study aims to examine the movement of macroeconomic variables, especially inflation and exchange rates. Inflation affects the exchange rate through the Law of One Price and Purchasing Power Parity, while the exchange rate affects inflation through the Exchange Rate Pass-Through Effect. This study also aims to examine the effect of other macroeconomic factors on inflation and exchange rates. The variables studied and suspected of influencing inflation are interest rates, money supply, exports, imports, government spending, unemployment, and exchange rates. While the variables studied and suspected of influencing the exchange rate are the difference in interest rates between domestic and foreign interest rates, trade balance, public debt, inflation and exchange rates MYR/USD, THB/USD, PHP/USD, SGD/USD. The research period is from 2004-2017. The research method used is the Two-Staged Least Square model. The results found that there was no simultaneity between inflation and the exchange rate after adding the control variable. Significant factors that partially affect inflation are exports, imports, government spending, unemployment, and the rupiah exchange rate. Meanwhile, interest rates and money supply partially have no significant effect. In terms of the IDR exchange rate, significant factors that partially affect IDR are the difference in interest rates between Indonesia and the US, government debt, trade balance, MYR, THB, and SGD. Meanwhile, PHP and inflation have no significant effect on the IDR.

Financial Knowledge, Internal Control Locus, and Personal Money-Related Behavior: A Survey on Undergraduate Accounting Students Sinta Setiana; Bram Hadianto
Integrated Journal of Business and Economics (IJBE) Vol 6, No 2 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This research intends to examine the impact of financial knowledge and internal control locus on student behavior to manage money and the effect of internal control locus on this knowledge. The students becoming the population are from the active undergraduate accounting department in Maranatha Christian University, distributed into six batches: 2015 to 2020; the number is 413. Considering this feature, we use the stratified random sampling method, setting the batches as the strata. After surveying the 200 students as the samples, the number of responded students is 193; hence, the participation level is 96.50%. Based on this situation, we use the structural equation model based on covariance after the validity and reliability tests are met. To sum up, this research unveils that money-related understanding does not affect student behavior. On the other hand, the internal control locus positively affects personal money-related behavior and financial knowledge.

The Effect of Taxes and Capital Expenditures on Economic Growth The Effects of the COVID-19 Pandemic in Indonesia Siti Rohima; Abdul Bashir; Mardalena Mardalena; Aning Kesuma Putri
Integrated Journal of Business and Economics (IJBE) Vol 6, No 2 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This study aims to determine tax revenues and capital expenditures before and during the COVID-19 pandemic on Indonesia's economic growth. The secondary data from 1980 to 2019 was collected through Badan Pusat Statistik (BPS). This study uses a descriptive quantitative approach. The analysis used in this study is to use the ARDL (Autoregressive Distributed Lag) method. The survey results indicate that tax revenues and capital expenditures in the short and long term have a positive and significant effect on economic growth in Indonesia, which follows the hypothesis of this study. Even tax revenues and capital expenditures have a significant positive impact on fiscal policy to help overcome the pandemic's economic impact. The resulting coefficient value is 0.6705. So that in the long term, an increase in tax revenue of 1 percent will increase economic growth by 0.6705 percent. Furthermore, the long-term capital expenditure variable also has a positive and statistically significant effect, with the resulting coefficient of 0.1743. an increase in capital expenditure of 1 percent will increase economic growth by 0.1743 percent.

Migration Activities, Household Characteristic and Child Health in Indonesia Muhammad Faisal Akbar; Devi Valeriani
Integrated Journal of Business and Economics (IJBE) Vol 6, No 2 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This paper investigates the impact of household characteristics on child health outcomes in Indonesia using Indonesian family Life Survey. This paper using birth wage, infant mortality and Z score to represent child health. Using Random effect method and random effect probit method, this paper found sending migrant household have larger amount of infant mortality case than non-sending migrant household. According to that findings we know that sending migrant household dominated by families with low incomes. However, we also find food consumption have influence of child health in the families. These results provide a broader view of the economic characteristics of households and their consequences for infant health than is offered by the existing literature.Keywords: The authors are requested to supply 3-5 Keywords, separated by a comma, that can be used for indexing/abstracting purposes.

Compliance Level Analysis of Announcement of General Procurement Plan in Indonesia Darmawan Darmawan
Integrated Journal of Business and Economics (IJBE) Vol 6, No 2 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

The purpose of this study is to analyze the Compliance Level of the Public Procurement Plan Announcement in Indonesia. The observation period for this study was carried out for three years and for all Ministry / Agencies / Regional Government. The test was conducted to determine the effect of Value of Procurement, Way of Implementation, Type of Procurement, and Provider Selection Method on the level of compliance in announcing the General Procurement Plan. The level of compliance with the announcement of the General Procurement Plan was mostly influenced by the value of the procurement contract. It was also found that the number of procurement packages in a self-managed manner had a significant negative effect on the level of compliance. In the type of procurement, it was found that the value of the procurement packages had a greater influence on the number of packages. It was also found that the value of the consultant procurement package had a negative effect on the compliance level of the General Procurement Plan announcement. In the provider selection method, it was found that the value of the procurement packages had a greater influence on the number of procurement packages. In general, it is found that the variable value of the procurement packages significantly affects the level of compliance more than the number of procurement packages. The results of this research indicate the need for greater attention to the involvement of Small and medium enterprises and domestic production content in procurement. This is the first research effort to understand the success of the general procurement plan in Indonesia.

ACCOUNTABILITY AND BENEFITS OF VILLAGE FUND MANAGEMENT FOR COVID-19 HANDLING IN PEMALI DISTRICT BANGKA REGENCY Karmawan Karmawan Karmawan; Sumar Sumar; Muhammad Qomaruddin Ridwan; Dony Yanuar
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This study uses a qualitative methodological approach specifically examines the practice of managing Village Funds used for handling the COVID-19 pandemic. This paper examines the practice of managing Village Funds, especially in making changes to the Village Budget for activities to handle the COVID-19 pandemic and social safety nets in the village. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights on the factors that influence the accountability of village fund management. As well as as reference material for further research, especially in fields related to refocusing village fund management during the Covid-19 period. The research emphasizes the need for the Village Government in Pemali District to be able to provide understanding to the community regarding the use of Village Funds not intended as all Direct Cash Assistance (BLT). From the results of this study, it is hoped that it can provide benefits for various parties. This research is useful in providing an overview of the practice of managing Village Funds for handling the COVID-19 pandemic, especially at the beginning of the case and this research is also expected to provide views and insights about the factors that influence on village fund management accountability. As well as reference material for further research, especially in fields related to refocusing on village fund management during the Covid-19 period.

CORRUPTION, EASE OF DOING BUSINESS, FOREIGN DIRECT INVESTMENT, AND COMPETITIVENESS IN ASEAN COUNTRIES Azwardi Azwardi; Wahyu Aji Wijaya
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This study aims to analyze perceptions of corruption, ease of doing business, foreign investment on national competitiveness in ASEAN countries. This study uses panel data analysis with CEM, FEM, and REM approaches by using research samples from 10 countries that are members of the ASEAN organization. The results showed that Corruption Perception (CPI), ease of doing business, and Foreign Direct Investment had a significant and positive effect on National Competitiveness in ASEAN Countries.

Creating Integrated Financial Statements Through Good Corporate Governance: The Active Role of Earning Management as An Intervening Variable Sriyono Sriyono; Supardi Supardi; Detak Prapanca; Hanifah Novia Sofi
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Many previous researchers have carried out research on the integrity of financial statements. The newness of this study is to use profit management as an intervening variable, where this research has not been carried out. Therefore,this research will be important information for company management for creating integrated financialstatements. The purpose of this study isto determine whether earningsmanagementcanbecomeaninterveningvariabletowardsanintegratedreportthroughthecomponents of good corporate governance. This type of research is quantitative research, thepopulationusedismanufacturingcompanieslistedontheIndonesiaStockExchange.Thesampling technique used is purposive sampling. The data analysis technique used is to test theclassicalassumptionsfirst,thentesttheestimationofthepaneldataregressionmodelandthentestthe hypothesis analysis with the t-test. The analysis results found a relationship between severalcomponents of good corporate governance that can affect the integrity of financial statements,including institutional ownership, managerial ownership, and independent commissioners andearnings management. The conclusion obtained is that the Earning management variable is not able tomediate thestrengtheningof theintegrityof financial statements report

TRANSFER PRICING MULTINATIONAL COMPANIES IN INDONESIA: THE ROLE OF GOOD CORPORATE GOVERNANCE (GCG), TUNNELING INCENTIVE AND LEVERAGE Marheni Marheni; Yunita Maharani; Liya Ermawati
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing. The research population were multinational companies in the manufacturing sector in Indonesia at 2010-2019. Methods of analysis used multiple regression analysis. The results showed that 1) GCG had a positive and significant effect on the company's transfer pricing. Hypothesis H1 which states that GCG had a positive effect on the company's transfer pricing is proven: 2) Tunneling Incentive (TI) had a positive and significant effect on the company's transfer pricing. Hypothesis H2 which states that Tunneling Incentive (TI) had a positive effect on the company's transfer pricing is proven; 3) Leverage had not positive and significant effect on the company's transfer pricing. Hypothesis H3 which states that leverage has a positive effect on the company's transfer pricing is not proven.

Page 13 of 23 | Total Record : 224

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Home Page

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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