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Achmad Muchayan
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IJEBD (International Journal Of Entrepreneurship And Business Development)
Published by Universitas Narotama Surabaya
ISSN : 25974750     EISSN : 25974785     DOI : https://doi.org/10.29138/ijebd
Core Subject : Economy,
Economics, Econometrics & Finance
Focus and Scope IJEBD International Journal of Entrepreneurship and Business Development is an international, peer-reviewed journal publishing articles on all aspects of Entrepreneurship and Business Development. All accepted articles will be published on payment of an article-processing charge, and will be freely available to all readers with worldwide visibility and coverage. Section Policies Articles Open Submissions Indexed Peer Reviewed Attachment Open Submissions Indexed Peer Reviewed
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 21 Documents
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Search results for , issue "Vol 7 No 5 (2024): September 2024" : 21 Documents clear
Online Game Methods Against Intelligence Affective Student On Learning Pancasila in Elementary Schools Abidzar, Muhammad; Santoso, Gunawan
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2903

Abstract

Carbon Emissions Disclosure Musta'in, Agung; Nurlisti, Izza; Maulana, Bayu Adam; Jubaedah, Siti
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2905

Abstract

Purpose: The purpose of this study was to examine the effect of leverage, media exposure, profitability on carbon emission disclosure. Design/methodology/approach: This study uses a quantitative approach to analyze causal relationships by utilizing secondary data. The population of this study are companies engaged in the mining sector and listed on the Indonesia Stock Exchange during the period 2018 to 2022. The sample selection was carried out using purposive sampling method. Findings: The findings of this study reveal that leverage and media exposure have a positive and significant influence on carbon emissions disclosure, while profitability shows no significant impact. Research limitations/implications: Limitations in this study only use the mining sector during 2018-2022, so the results may not be relevant for more recent sectors or years. Reliance on reports that may be incomplete and variations in secondary data may affect the results. In addition, this study does not consider other variables or significant changes in policies and markets. Practical implications: Implications for regulators to design investment policies that promote transparency of carbon emissions, increasing investor confidence. The findings also support governments in developing regulations for cyber risk management reporting. In addition, companies can utilize the research results to identify key stakeholders, allocate resources more efficiently, and strengthen their competitive position. Originality/value: The novelty in this research can explain the determinants of carbon emission disclosure from the stakeholder perspective of the theory. Paper type: Research Paper
The Influence Of Independent Commissioners, Institutional Ownership, and Fiscal Loss Compensation On Tax Avoidance In Health Sector Companies In 2018-2022 Billa, Naela Andira Salsa; Jannah, Roudlotul; Ramadhan, Khrisnanda Putra Wahyu; Fajarudin, Ibnu
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2917

Abstract

Purpose: This study aims to analyze the effect of independent commissioners, institutional ownership, and fiscal loss compensation on tax avoidance in health sector companies in Indonesia during the 2018-2022 period. This research method is quantitative, using secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange. The sample used was 14 companies using purposive sampling method. The data analysis method used is multiple linear regression analysis method by conducting several tests. The results of this study indicate that independent commissioners, institutional ownership, and fiscal loss compensation have a negative and insignificant effect on tax avoidance. Design/methodology/approach: Quantitative research method using multiple linear regression analysis method. Findings: Independent commissioners significantly do not affect Tax Avoidance in health sector companies in 2018-2022. Institutional ownership significantly does not affect Tax Avoidance in health sector companies in 2018-2022. Fiscal loss compensation significantly does not affect Tax Avoidance in health sector companies in 2018-2022. Paper type: Research Paper
Criminal Tax Law Perspective on General Criminal Law in Indonesia Fajarudin, Ibnu; Arwanto, Bambang; Suyono, Joko; Rahayuana, Niken Arief
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2930

Abstract

Purpose: Taxes are income that is very important for the balance of state income. Currently, tax is the largest contributor to the Indonesian APBN. In tax obligations, taxpayers carry out their rights and obligations using the self-assessment method. Tax avoidance and even tax evasion are very likely to occur. Enforcement of criminal law in the field of taxation (tax enforcement) in order to increase taxpayer compliance. This research aims to look at the perspective of tax criminal law on general criminal law in Indonesia. This research uses a descriptive analytical method by collecting several literacy sources and discussing them in paragraph form. Design/methodology/approach: The self-assessment method allows taxpayers to commit tax violations, tax violators as long as the perpetrator has committed an act or actus reus which is a prohibited act and knows that his actions cause losses to other parties, then it is sufficient for the perpetrator to be subject to criminal sanctions/punishments as stipulated in the provisions of ignoring the element of mens rea, as stipulated in the Tax Criminal Law (UU HPP). Findings: Of the criminal acts contained in the Criminal Code, criminal acts in the field of taxation will always be related to and include the formulation of other criminal acts, whether general or specific. Paper type: Review paper.
Penta Helix Model Approach Strategy Towards the Effectiveness of Stunting Reduction Programs in Surabaya City Utomo, Priyo; Adhitya Pratama, Devangga Putra
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2933

Abstract

Purpose: This study examines the effectiveness of the Penta Helix model—integrating academia, business, community, government, and media—in reducing stunting rates in Surabaya, Indonesia. Through path analysis, the research assesses the individual and collective impacts of these sectors on the effectiveness of the stunting reduction program. The findings reveal that government, business, and media sectors play significant roles in the success of the program, with government involvement being the most critical factor. In contrast, academia and community involvement demonstrate limited impact, suggesting potential gaps in research application and community engagement. Design/methodology/approach: This study employs a quantitative research design to examine the effectiveness of the Penta Helix model in reducing stunting rates in Surabaya. The research uses Structural Equation Modeling (SEM) with Smart PLS 3 to analyze the relationships between various variables within the model. A total of 250 respondents were selected for the study. The sample size was determined based on the recommendations for SEM, which suggest a minimum of 200 respondents for robust analysis. Findings: The study’s results are contextualized within Indonesia’s national policies, particularly the National Strategy to Accelerate Stunting Prevention (Stranas Stunting), highlighting the importance of governmental support and coordinated efforts across sectors. The positive contributions of the business sector underscore the value of public-private partnerships, while the significant role of media reinforces the importance of strategic communication in public health initiatives. Research limitations/implicationsThe need for stronger linkages between academic research and practical implementation, as well as more robust community engagement strategies. These insights have important implications for refining the Penta Helix model to achieve more effective and sustainable stunting reduction outcomes in Surabaya and other regions. By addressing these gaps, the model can be optimized to better support Indonesia’s ongoing efforts to combat stunting, ultimately contributing to improved public health outcomes nationwide. Practical implications: Given that a majority of the sectors (Government, Business, and Media) show significant individual contributions, it is reasonable to conclude that the hypothesis that all variables collectively have a significant effect on the effectiveness of the stunting reduction program is likely accepted. However, this conclusion is based on the assumption that the combined effect of the variables is assessed through an appropriate overall model fit measure, which is typically significant if most individual paths are significant. Originality/value: This research represents an original contribution to the field of public health and urban development through its innovative application of the Penta Helix model to the issue of stunting reduction in Surabaya. While existing studies have explored various approaches to addressing stunting, this study distinguishes itself by integrating a Penta Helix framework a multi-stakeholder model involving academia, business, government, community, and media into the analysis of program effectiveness.
Integration of Bumdes to Encourage Village Community Economic Activities Istiqaroh, Choirum Rindah; Warnaningtyas, Hartirini; Indartini, Mintarti; Wihara, Dhiyan Septa
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2936

Abstract

Purpose: The establishment of Village-Owned Enterprises (BUMDes) aims to stimulate economic growth in rural areas. Each BUMDes is expected to align with the community's needs, particularly in supporting local economic activities. As a result, BUMDes should be viewed not as competitors by local businesses, but as partners that strengthen the village economy. This research aims to compare the economic conditions of the village community before and after the establishment of BUMDes Wonosegoro, focusing on the positive impacts and significant changes that occurred. Design/methodology/approach: This study uses a quantitative approach with Paired Sample t-test analysis to measure significant changes in community economic activities before and after the presence of BUMDes. The respondents in this study consisted of 30 residents of Cermo Village, Kare Sub-district, Madiun Regency, who were randomly selected to ensure good representation of the village population. Findings: The results of this study show that there are significant differences in several economic variables after the establishment of BUMDes Wonosegoro. Specifically, there was an increase in variables X4 and X5, indicating that BUMDes has successfully increased income and economic activities in the village. However, other variables did not show significant changes, suggesting that the impact of BUMDes may take longer to materialize across all aspects of the village economy. Research limitations/implications: This research focuses only on one BUMDes in Cermo Village. Therefore, the results may not be fully generalizable to BUMDes in other areas. Further research comparing multiple BUMDes in different villages is needed to provide a broader picture and enrich the findings of this study. Practical implications: The results of this study can be used as evaluation material for BUMDes Wonosegoro managers to improve synergy with the needs of village communities. By optimizing the role of BUMDes, it is expected that community welfare will be enhanced through local job creation and sustainable economic empowerment. Originality/value: This research offers an original comparative analysis of the impact of BUMDes on village economic activities using quantitative statistical methods. This study contributes to the literature on the role of BUMDes in rural economic development, especially in the context of Indonesian villages. Paper type: Research paper
Evaluation of Financial Distress Prediction in the Telecommunications Industry Using the Ohlson and Taffler Model Septiani, Novia Dwi; Iskandar, Rusdiah; Dewi, Catur Kumala
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2944

Abstract

The company's large debt caused the company's operating income at PT Bakrie Telecom Tbk in 2020 - 2022 to decline because the company was unable to pay off its obligations and always had a negative net profit over several years, so the company had the potential to experience financial distress. The aim of this research is to determine and analyze the potential for financial distress at the company PT Bakrie Telecom Tbk using the Ohlson and Taffler model. This research uses quantitative methods with library research techniques, namely collecting data related to the problem to be researched to obtain secondary data. The analysis tool uses the Ohlson and Taffler model. The research results show that the Ohlson model predicts that PT Bakrie Telecom Tbk will experience bankruptcy with an O-Score value > 0.38 for the period 2020 to 2022. The Taffler model predicts PT Bakrie Telecom Tbk will be unhealthy with a T-Score value < 0.2 for the period 2020 to 2022 Based on the research results, it can be concluded that the Ohlson and Taffler model predicts that the company PT Bakrie Telecom will experience financial distress for the period 2020 - 2022.
The Effect of Liquidity, Profitability, Solvency, Activity, and Capital Structure on Company Value with Dividend Policy as an Intervening Variable in Healthcare Subsector Companies Listed on the Indonesia Stock Exchange in 2019 - 2023 Sugianto, Arif; Sukoco, Agus
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2953

Abstract

Purpose: This research aims to find out the impact of the financial ratio of liquidity, profitability, solvency and capital structure on the value of the company with the policy of dividend as an intervening variable on the healthcare subsector companies listed on the Indonesian stock exchange period 2017-2019. This is a causality study that seeks cause-effect relationships between three variables: an exogenous (free or independent) variable that affects, an endogenic variable (binding or dependent) that is affected, and an intervening variable which affects the relationship between the two indirectly and not directly observable. Design/methodology/approach: This researcher uses inferential quantitative methods. The research used financial reports on healthcare subsector companies listed on the Indonesian Stock Exchange in 2019, 2020, 2021, 2022 and 2023 by accessing the website www.idx.co.id, the corporate site on the research object, and sites that support the enrichment of research material. Sampling techniques used purposive sampling and produced a sample of 36 healthcare subsector companies. The source of data used in this study is annual secondary data. Data analysis using SmartPLS 3.2.9. Finding: The results of the analysis showed that liquidity had a positive and significant influence on the value of the company. Results of analysis indicated that profitability had a negative and no significant impact on the company's value. The result of analysis revealed that the profitability has a negative influence and did not have a significant effect on the corporate value. There is no direct and nonsignificant influence between profitability on the company's value and the policy of dividends as the intervening variable is not proved to be mediated. The analysis results there is a positive and significant direct influence on the value of the company with the dividend policy as the intervenient variable was proven to be Mediated. There is a direct and significant positive influence among the capital structure on the corporate value with the dividend policy of the intervened variable as the mediated variable. Paper type: Research paper
Sedimentation and Mitigation Strategies to Maintain Benanga Dam Capacity, North Samarinda Nur, Alpian; Fadlin, Feri
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2964

Abstract

Benanga Dam, located in Lempake, North Samarinda, East Kalimantan, plays a crucial role in controlling water flow and storage. Initially designed with a capacity of 1.6 million cubic meters, the dam's capacity has significantly reduced to approximately 500,000 cubic meters due to sedimentation over time, exacerbated by human activities such as illegal mining and deforestation in the upstream areas. This sedimentation has not only decreased the dam’s capacity but also increased flood risks in the Karang Mumus River Basin, as evidenced by severe flooding events in recent years. To address this issue, a bathymetric survey using echosounder technology was conducted to assess the current state of the dam’s capacity. The survey results from 2018 and 2022 reveal an increase in reservoir volume by 111,941 cubic meters, attributed to dredging activities in 2021 by the Ministry of Public Works and Housing. However, ongoing sedimentation, estimated at 27,985 cubic meters per year, poses a significant threat to the dam’s capacity. Without effective mitigation strategies, it is projected that the reservoir will reach its normal water level elevation of +7.2 meters within 7 to 8 years. This study underscores the urgent need for regular contour measurements and dredging efforts to maintain the dam’s functionality and mitigate flood risks in the surrounding areas.
Analysis of Profitability, Liquidity, and Activity to Optimize Company Value with Capital Structure as an Intervening Variable in Metal and Mineral Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018 - 2023 Period Hartomo, Bambang Widjanarko; Sukoco, Agus
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2965

Abstract

Purpose: An increase in company value reflects the achievement of better overall financial performance, which is the hope of company owners and attractive to investors. This research aims to analyze the influence of profitability, liquidity and activity on company value with capital structure as an intervening variable in metal and mineral sub-sector manufacturing companies, which are listed on the Indonesia Stock Exchange for the period 2018 to 2023. Design/methodology/approach: This research uses a quantitative approach for 7 companies from 20 manufacturing companies in the metal and mineral sub-sector, which are listed on the Indonesia Stock Exchange. The data was processed using the SEM-PLS technique. The research data is secondary data, the company's financial reports on the official website www.idx.co.id and the company website. The variables used are Profitability (X1), Liquidity (X2), Activity (X3), Capital Structure (Z) and Company Value (Y). Findings: The research results show that profitability directly has a positive and significant influence on company value, liquidity is directly positive and not significant on company value. The activity ratio directly has a negative and insignificant effect on company value. Profitability has a negative and insignificant effect on capital structure. Liquidity has a negative and significant effect on capital structure. Activity Ratios have a positive and significant effect on capital structure. Capital structure has a positive but not significant influence on company value. Profitability and liquidity on company value through capital structure are negative and insignificant. The activity ratio's effect on firm value through capital structure is positive and not significant. The findings of this research indicate the importance of profitability in a strategy to increase company value with liquidity, activity and capital structure as supporting factors that must be managed carefully and carefully. Research limitations/implications: This research is limited to metal and mineral sub-sector manufacturing companies listed on the Indonesian Stock Exchange for the period 2018 to 2023. For generalization so that further research can be carried out on other sub-sector manufacturing companies. Practical implications: The results of this research can be used as a reference for increasing company value as a reflection of achieving better overall financial performance in manufacturing companies in the metal and mineral sub-sector.. Originality/value: The research results explain that among the variables are profitability, liquidity, activity ratio and capital structure can be optimally applied to increase company value in the metal and mineral industry.. Paper type: This paper can be categorized as research paper

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