cover
Contact Name
Eko Yulianto
Contact Email
ey@pmbs.ac.id
Phone
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Journal Mail Official
irjbs@pmbs.ac.id
Editorial Address
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Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
International Research Journal of Business Studies (E-Journal)
ISSN : 20896271     EISSN : 23384565     DOI : -
International Research Journal of Business Studies (IRJBS), with registered number ISSN 2089-6271 (Print) and ISSN 2338-4565 (Online), is an open access and peer-reviewed scientific journal published by Prasetiya Mulya Publishing, Universitas Prasetiya Mulya. IRJBS published three times a year (December-March, April-July, and August-November).
Arjuna Subject : -
Articles 443 Documents
Competitiveness of Small and Medium Firms (SMEs) in Facing ASEAN Economic Community Leonardus Ricky Rengkung; Lyndon Reinhardt J Pangemanan; Lorraine W Sondak
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 10, No 2 (2017): August - November 2017
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

How is the Quality of Tax Service in Covid-19 Pandemic Era? Alfa Rahmiati; Lifia Inayah
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 1 (2022): April - July 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.1.27-37

Abstract

In order to increase Indonesia tax revenue, the government issued a new regulation which made the task of the Account Representative even more important and focused on monitoring taxpayer compliance. This study aims to analyzes how tax services are implemented according to the latest tax regulations, especially in the era of the Covid-19 pandemic and how the quality those tax services. This study is a qualitative research using a case study approach. Data were collected from interviews with several AR at the RST Tax office. The result shows, in the era of the pandemic, the services provided by AR can still be carried out every day. AR has a reliable attitude and respects punctuality in service. Every question relating to taxation rights and obligations is explained in a coherent and complete manner in accordance with the information required by the Taxpayer. Further research analysis is needed to ensure the quality of AR services according to the taxpayer's view. https://doi.org/10.21632/irjbs.15.1.27-37
Strategies for SME Digital Ecosystem in Indonesian Metal Industry Bernadinus Yudianto; Teddy Trilaksono; Isti Budhi Setiawati; Sri Widya Wijanarti; Eko Suhartanto
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 1 (2022): April - July 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.1.63-77

Abstract

SMEs can achieve the paradigm shift they need for development by creating a business ecosystem that will improve their skills and technicalities through digital media. This study aims to identify several strategies that can influence changes in the digital ecosystem development for SMEs in Indonesia to help them survive and be sustainable. This research focuses on a single case study approach. Citeureup metal industry centre was chosen by involving 70 SMEs spread across the Citeureup area. This study found that four strategies can be applied to develop a digital ecosystem. The first is helping SMEs to level up, and the second is connecting with the surrounding stakeholders. The third is to help SMEs expand their market, and the last is to help them build regeneration strategies. https://doi.org/10.21632/irjbs.15.1.63-77
Did Demonetization Affect Indian Stock Market? Sohail Raza; Shahzad Munir
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 1 (2022): April - July 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.1.1-15

Abstract

This study explores the impact of "2016 demonetization" on the stock market inIndia. The policy declared 86% of cash in circulation in the form of Indian rupees(INR) 500 & 1000 notes as an illegal tender effective from midnight of November8, 2016. However, India’s government progressively released new 500 and 2000INR notes over the next few months. Following the demonetization announcement, stock prices of cash-sensitive industries like consumer goods and financial services dropped rapidly, reflecting a significant reduction in demand. This study focuses on the short-term effects of demonetization on the stock prices of 100 publicly listed firms using their daily stock data. We use estimating windows within 60 days of the announcement and then capture the short-term effects of demonetization by employing the Ordinary Least Square (OLS), the Fixed Effect (FE), and the Random Effect (RE) methods. Estimation results demonstrate that demonetization effectively decreases stock prices. https://doi.org/10.21632/irjbs.15.1.1-15
Open Innovation Strategy in Indonesia ICT Industries Rivira Yuana; Eko Agus Prasetio; Rizal Syarief; Yandra Arkeman; Arif Imam Suroso
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 1 (2022): April - July 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.1.79-96

Abstract

The research objective is establishing the relationship between business model, open innovation, and a firm’s performance in context-based corporate accelerator program held by Indonesia ICT industries. The crucial relationships between startup and industry collaboration are: co-creation; IP-sharing; reducing R&D costs; the need for risk sharing; and the primary driver of companies’ sustainability growth. Co-creation becomes the most reliable driver in the issue of the importance of collaboration, and it leads to an independent factor that should be firstly developed and continuously improved. The IP-sharing and risk-sharing factors are both reliable drivers but medium dependent. The startups and industries must have a proper contractual agreement once they decide to share the IP and risk. The integrity factor will be necessary for mutual benefit. Reducing R&D costs and the main driver of the company’s sustainability growth are the dependent variables or outcomes of the collaboration between startups and leading industries. https://doi.org/10.21632/irjbs.15.1.79-96
How Halal Labelled Products Influence on Repurchase Intention Kevin Aushaf Quds; Retno Kusumastuti Hardjono
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 1 (2022): April - July 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.1.17-25

Abstract

Innovation is a source of competitive advantage. Halal labelled as an output of innovation is still very rare in research and publication. This study examines the influence of innovation attributes on repurchase intention of halal-labelled products of PT Indofood Sukses Makmur Tbk. The respondents are people who have purchased Indofood products and live in Jabodetabek area, amounting to 188 respondents. Data analysis applied simple linear regression test using SPSS software. Quantitative method conducted in this research and data collected through digital form questionnaire derived from each variable. The research results indicated that four dimensions of innovation attributes, namely relative advantage, trialability, observability, and compatibility, have a positive effect on repurchase intention, while one dimension, namely complexity, has a negative effect. It indicates that innovation attributes will be able to increase repurchase intention.  https://doi.org/10.21632/irjbs.15.1.17-25
An Impact of Empirical Data Analysis in the World of Business Environment Merla Swetha; Naresh E.; Santosh Parakh
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 1 (2022): April - July 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.1.97-109

Abstract

Data Analysis plays a key role in all the fields of (Production and Operations, Finance, Marketing, Human Resource Analysis and Management) for successful market share. Data science can raise the value of any business who can effectively utilize their data. The proposed work presents heterogeneous types of data analysis techniques that are useful for changing the needs of the business. This study showcases how effective data analysis is carried out both qualitatively and quantitatively. The utilization of data analysis is to identify and distinguish the relationship in data and the trends among the factors which represent the data. It plays a vital role in making a business decision more effectively. With the aid of different data analysis techniques, data scientists can perform many operations on datasets that are useful for business organizations and it can also, help in many industrial applications. https://doi.org/10.21632/irjbs.15.1.97-109
Analysing K-Beauty Brands from the Consumer–Brand Relationship Perspective Sulhaini Sulhaini; Rusdan Rusdan; Sulaimiah Sulaimiah; Rahman Dayani
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 1 (2022): April - July 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.1.39-52

Abstract

This study examines relationships between foreign brand halo effect and beauty consciousness on self-brand connection in beauty consumption. It also investigates the moderating role of age on these relationships. Data is gathered through an online survey focusing on two South Korean beauty (K-beauty) brands. The results contribute to consumer–brand relationships and international marketing literatures. There is no difference between young adult female and mature adult female consumers in the influence of beauty consciousness on self-brand connection. However, there are substantial differences between the two groups of consumers in the influence of the foreign brand halo effect on self-brand connection. Also, the halo effect exhibits the greatest influence on willingness to pay more. Consumers are also willing to pay more for brands from countries that have a positive image. https://doi.org/10.21632/irjbs.15.1.39-52 
Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income In Indonesia Ermida Fermiana Sonbay; Ali Djamhuri; Zaki Baridwan
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 1 (2022): April - July 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.1.53-62

Abstract

As the largest source of state budget revenue, the government continually increases tax revenues, one of which is by providing comprehensive tax reforms to the public. The government's goal to maximize revenue in the taxation sector is contrary to the company's goal as a taxpayer, namely, trying to reduce the tax burden to obtain greater profits while still complying with government tax regulations. Hence, companies need to prepare a tax plan. This study aimed to identify the application of tax planning to minimize the payment of Value Added Tax (VAT) and PPh Article 4 Paragraph (2) at PT. BAP in 2013–2017 using qualitative research methods with a case study approach. This study uses a positive qualitative paradigm as a science-based on strict procedures and rules, deductive, nomothetic, relying on sense capture, and value-free. The results of the study showed the application of VAT and Income Tax Planning tax article 4 (2) transfer of land, buildings, and land and buildings in PT. BAP is tax planning by avoiding tax violations, tax planing with delays in crediting input taxes and tax planning through the purchase of bkp with VAT, but the implementation of this tax planning is unsuccessful and inefficient due to lack of knowledge and awareness of paying taxes so as to cause losses to PT. BAP Amounting to IDR 3,340,314,823. Therefore, taxpayers need to have the knowledge and awareness to fulfill their tax obligations in order to carry out tax planning properly. https://doi.org/10.21632/irjbs.15.1.53-62
Investigating the Rural and Entrepreneurial Development through Microfinance Zahoor Ahmad Parray; Shabir Ahmad Bhat; Raouf Ahmad Ahmad Rather; Pirzada Sajad Ahmad
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 2 (2022): August - November 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.2.177-190

Abstract

Microfinance has been evolving to be a decisive factor in poverty reduction, rural and entrepreneurial development. This research aims to find out the impact of microfinance on rural/socio-economic development and entrepreneurial skill development. Particularly, this study attempts to explore the impact of microfinance on social development, financial empowerment, education, healthcare, economic independence, and entrepreneurial development. Data was collected through questionnaires taken from the beneficiaries of the National Rural Livelihood Mission (NRLM) erstwhile Swaran Jayanti Shahri Rozgar Yojana (SJSRY) microfinance scheme in the Union Territory of Jammu and Kashmir, India. A purposive sampling method, exploratory factor analysis, and paired sample t-test were used in this study. The findings prove that microfinance facilitates social development, improved financial empowerment, and promotes decision-making relating to education and healthcare among beneficiaries. The finding also indicates that microfinance helps to increase entrepreneurial skill development among the beneficiaries. This study offers an insight how microfinance eliminates poverty and facilitates social development as well as entrepreneurial skills. These findings have essential implications for academics, policymakers, and microfinance institutions.

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