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INDONESIA
Indonesian Journal Of Business And Economics
Published by Universitas Kuningan
ISSN : -     EISSN : 26214466     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesian Journal of Business and Economics (IJBE) is a peer-reviewed journal published by the Faculty of Economics, University of Kuningan, Indonesia. This journal is a biannual publication that serves as a platform for disseminating the development of knowledge through researches. It is also a forum for academicians all over the world to share and discuss ideas related to accounting, management, and economics. This journal which is published on June and December covers, but not limited to, accounting, financial management, human resources management, operational management, marketing management, strategic management, development economics, international economics, and Islamic economics.
Arjuna Subject : -
Articles 4 Documents
 1 
Search results for , issue "Vol. 7 No. 1 (2024)" : 4 Documents clear
THE EFFECT OF COMPANY SIZE, LEVERAGE, LIQUIDITY, AND INFLATION RATE ON EARNINGS GROWTH Setiawan, Deni; Maulana, Yasir; Adzimatinur, Fauziyah
Indonesian Journal Of Business And Economics Vol. 7 No. 1 (2024)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v7i1.8601

Abstract

This study aims to determine the Effect of Company Size, Leverage, Liquidity and Inflation Rate on Profit Growth Case Studies in Industrial Sector Companies both partially and simultaneously. The research methods used in this study are descriptive and verificative methods. This study uses secondary data in the form of company financial statements which are analyzed using penel data regression which includes classical assumption tests, model selection, coefficients of determination and hypothesis testing (F test and t test). The population in this study was 54 companies for 5 years. The samples in this study were taken using purposive sampling into 42 companies for 5 years and 210 data were observed. The results of this study show that (1) company size, leverage, liquidity and inflation rate simultaneously have a significant effect on profit growth, (2) company size has a positive and significant effect on profit growth, (3) leverage has a negative and significant effect on profit growth, (4) liquidity has a negative and insignificant effect on profit growth, (5) inflation rate has a negative and significant effect on profit growth. 
The necessity of educating small-scale farmers on Agritourism adoption: A recipe for economic development in Zimbabwe. Chinongwa, Edward; Nemashakwe, Paul; Chiriseri, Esther
Indonesian Journal Of Business And Economics Vol. 7 No. 1 (2024)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v7i1.8741

Abstract

The agriculture industry is experiencing tremendous challenges across the globe due to various factors. These factors include globalisation, falling commodity prices, free-trade promotions, oversupply of goods and services, changes in subsidy policies, environmental changes, climate change, low-income elasticities in commodity markets, and over-reliance on raw products. This has resulted in the hopelessness of the agriculture industry leaving farmers seeking to explore the viability of alternative economic strategies in an effort to preserve and maintain the productivity of their family lands. Zimbabwe as an agro-based economy, with agriculture contributing substantially to the country’s Gross Domestic Product (GDP), is not spared by the scourge. Irrespective of the different challenges bedeviling farmers, they still need to remain viable. One key strategy that will be a panacea to this quagmire is the amalgamation of agriculture and tourism sectors under the concept of agritourism. This paper is a conceptual discussion that argues for the education of farmers on the concept of agritourism and its benefits. This is critical and necessary for economic development in Zimbabwe. The discussion positions education as an important ingredient for the adoption and success of agritourism. All the countries that are currently benefiting from agritourism use education as a way of imparting skills, knowledge and improving attitudes and perceptions among farmers.Keywords: agritourism; economic development; education; small-scale farmers.
LOWBALLING PRACTICE AND QUALITY OF FINANCIAL REPORTING IN NIGERIA. Agbaje, wale henry
Indonesian Journal Of Business And Economics Vol. 7 No. 1 (2024)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v7i1.9656

Abstract

There are still issues facing financial reporting and this causes an inability to achieve a high-quality financial report and this remain one of the interest of regulators and practitioners. Specifically, the study examines the impact of lowballing pricing on relevance of financial reporting quality, faithfulness of financial reporting quality and timeliness of financial reporting quality.  The survey research design was employed in this work. Primary source of data was used for empirical analysis. The population of this study include 667staff and management of banks operating in Akure, Ondo State with a sample size of two-hundred and fifty (250). Strictly structured questionnaire was administered to two-hundred and fifty staff of banks in Akure out of which two-hundred and eleven was returned. The demographic information was analyzed with the aid of frequency distribution and presented via a pie chart with the aid of SPSS.  The study utilized ordinary least square regression to examine the relationship between lowballing pricing and quality of financial report with the aid of E-views. The result revealed a significant relationship between lowballing pricing and relevance of financial report (t = 3.0070, p<0.05); insignificant relationship between lowballing pricing and faithfulness of financial report (t = 0.0800, p> 0.05) and a significant effect between lowballing pricing and timeliness of financial report (t = 2.8754, p<0.05). The study concludes that lowballing pricing has a significant effect on the quality of financial report in Nigeria. It is therefore recommended that banks should carefully evaluate the decision on lowball audit fees and weighing the potential cost savings against the potential risks to financial reporting quality. The cost savings from lowballing fees may be offset by the cost of compromised audit quality, which could result in increased regulatory scrutiny, financial restatements and reputational damage.  Keywords: lowballing pricing, faithfulness, relevance, timeliness of financial reporting
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND WORK MOTIVATION ON EMPLOYEE WORK DISCIPLINE Syafrudin, Oding; Junaedi, Jujun; Maulana, Yasir
Indonesian Journal Of Business And Economics Vol. 7 No. 1 (2024)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v7i1.9940

Abstract

Based on preliminary observations, indications of problems in this study are that employee work discipline is still low. The purpose of this study was to determine the effect of leadership and work motivation on employee discipline at PT Bawang Kuningan Kencana. The method used in this research is quantitative descriptive verification method. The sampling technique with total sampling so that the sample is all the population is sampled as many as 75 employees of PT Bawang Kuningan Kencana. The data processing technique used is multiple linear regression test. The results of hypothesis testing show that there is a significant influence between transformational leadership on employee work discipline. There is a significant influence between work motivation on employee work discipline. Transformational leadership and work motivation together have a positive effect on employee work discipline.

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