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Sebelas Maret Business Review
Published by Universitas Sebelas Maret
ISSN : 25280627     EISSN : 25280635     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
SMBR publishes both empirical and non-empirical (contextual, descriptive, case-study) articles emphasizing on the recent business issues nationally or internationally. To cope with the current advancement of publishing world especially in academic journal article, SMBR follows the modern-style of article journal presentation. Each article published in SMBR have an outstanding story inside, strong background and contribution, robust analysis and empirical testing, and convincing conclusion and managerial implications. Articles submitted to the SMBR should cover key business disciplines: general management, finance, accounting, marketing, human capital, operations management, entrepreneurship, leadership, strategy, business ethics, Islamic business, and international business. Other topics are welcome, as long as it could stimulate discussions about business. SMBR operate blind review processes for each submitted article to ensure rigorous publishing process.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 7, No 1 (2022): June 2022" : 6 Documents clear
The impact of financial accountability, public monitoring and local head tenure on local government performance Muhtar Muhtar
Sebelas Maret Business Review Vol 7, No 1 (2022): June 2022
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v7i1.62382

Abstract

The study aims at examining the effect of financial accountability, public monitoring, and local head tenure on local government performance in Indonesia. Employing secondary data obtained from the governing bodies in Indonesia, the research generates 508 local governments during 2018-2019 with total of 1016 observations analyzed with panel data regression. Overall, the local governments in Indonesia in average has been able to reach high level performance despite there are still several local governments with only medium level. The empirical analysis reveals that local government financial accountability and public monitoring have positive effect on local government performance. However, local head tenure has no significant effect on local government performance. The study provides several recommendations to improve local government performance. Firstly, local governments should put various efforts in realizing proper financial accountability by improving the governance from budgeting, realization, and financial reporting while also having adequate internal control and procedures. Secondly, the public should have considerable attention on local government activities in performing its functions and responsibilities in which public participation and democratic environment should be maintained.
Household consumption expenditures and the performance of provincial VAT revenue Widi Astuti Ari Setiyaningsih; Khoirunurrofik Khoirunurrofik
Sebelas Maret Business Review Vol 7, No 1 (2022): June 2022
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v7i1.61014

Abstract

This study examines the relationship between household consumption expenditures and the performance of VAT revenue at the provincial level in Indonesia during 2011-2019. Household consumption is divided into food and non-food contests. The PPN performance indicator is shown by the PPN C-efficiency ratio which is calculated from the VAT revenue for each province divided by the VAT rate multiplied by the Consumption GRDP. The results of the regression using the fixed-effect panel data estimation model show a positive and significant relationship between household consumption and VAT revenue in the province. This means that increasing aggregate household consumption, both food and non-food consumption, will increase the VAT-C efficiency ratio. The results also show that an increase in the consumer price index that is not followed by an increase in income will decrease VAT performance. Furthermore, the increase in the share of the tertiary sector as a direction of structural transformation will weaken the performance of VAT receipts. This is possible because the tertiary sector is still dominated by the service sector which is not subject to VAT and the trade sector in which there is a high level of informality.
Manifestation of Sharia-based credit in its realization fulfilling needs using a credit system Muhammad Rafli Hidayatullah; Novita Anggun Pratiwi
Sebelas Maret Business Review Vol 7, No 1 (2022): June 2022
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v7i1.55850

Abstract

Sharia credit is the provision of money based on a loan agreement or agreement between the lender and the recipient. The recipient must return the money within the agreed timeframe in exchange for profit sharing. This article aims to analyze and explain the description of Sharia credit, distinguish Sharia credit from conventional credit, and the effectiveness of Sharia credit in Indonesia. Sharia credit is a product of Sharia-based financial institutions in which all transactions are exempt from laws violating religion's provisions. The most fundamental difference between Sharia credit and conventional credit is in the remuneration system. Established credit uses interest rates, while Sharia credit uses a profit-sharing system based on an agreement. The results of writing this article show that Sharia credit is more downto-earth than conventional credit with all the advantages possessed by Sharia credit. It does not apply an exciting system but implements a profit-sharing or mudharabah system. Through the profit-sharing system, Sharia credit is hoped to improve the economy by providing financing to those in need without violating Islamic religious rules.
Gojek -Tokopedia: the desire of Micro, Small and Medium Enterprises to become merchant members Dyah Ayu Rachmawati Dewi; Ignatius Hari Santoso
Sebelas Maret Business Review Vol 7, No 1 (2022): June 2022
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v7i1.58278

Abstract

This research aims to identify factors that significantly impact the interest in adopting Tokopedia as the marketplace of choice for micro, small and medium enterprises. By using 100 samples with criteria not yet registered as a merchant member at Tokopedia, this research proves that of the three variables tested, only one variable has been shown to have a significant impact, namely brand awareness. While the other two variables, namely brand ambassador and electronic WoM, had no significant effect. Before running the path analysis using the Smart PLS program, the researcher tested the validity and reliability with the outer loading, average variance extracted, and composite reliability parameters sequentially. Thus, based on the results of this research, Tokopedia can create other activities that encourage increased brand awareness of the brand.
Determinants of potential bankruptcy of companies during the Covid-19 pandemic Risal Rinofah; Rakotoarisoa Maminaina Heritiana Sedera
Sebelas Maret Business Review Vol 7, No 1 (2022): June 2022
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v7i1.62904

Abstract

The Covid-19 pandemic has had a real and widespread impact on all industries in Indonesia, potentially increasing corporate bankruptcy (financial distress). This study examines the effect of financial ratios on financial distress in various industrial sub-sectors on the Indonesia Stock Exchange during and before the pandemic. The research began with creating a financial distress prediction model using the Logistics Regression Model with monetary and macroeconomic ratio data input during 2016 – 2020. The economic distress prediction model will measure financial distress during the Pandemic and Pre-Pandemic Periods. Empirical testing shows that the pandemic affects the ability of financial ratios to predict bankruptcy. Only the debt ratio and sales growth were significant in predicting bankruptcy during the pre-pandemic period, but cash flow could also expect a default during the pandemic. During a pandemic, sales growth is the most important because it is the aspect most affected by restrictions on consumers' social and economic activities.
The development of sharia based micro waqf banks as a form of MSME empowerment Hanun Aulia Yasmin; Elita Putri Ayu Nur Makrufah; Elvaretta Aldora Coriawan
Sebelas Maret Business Review Vol 7, No 1 (2022): June 2022
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v7i1.55834

Abstract

Poverty is one of the big problems for many countries in the world, both developing and developed countries. Poverty in Indonesia itself has become a prolonged problem that until now has not found a solution. According to data from the Central Statistics Agency or BPS, the percentage of urban poor in Indonesia in September 2020 reached 7.88 percent. This figure increased to 7.89 percent in March 2021. This condition is reversed compared to the number of poor rural people in Indonesia. In September 2020, the percentage of rural poor in Indonesia reached 13.20 percent, but this number decreased to 13.10 percent in March 2021. Seeing these conditions, the government strives to reduce poverty every year with various strategies. One of the strategies implemented by the government to reduce poverty in Indonesia is the empowerment of Micro, Small, and Medium Enterprises (MSMEs). The problem is MSMEs in Indonesia find it challenging to develop due to their limited capital. To avoid new problems and overcome public confusion regarding capital, the government launched a micro waqf bank, commonly abbreviated as BWM. Micro waqf bank is a sharia microfinance institution that aims to empower the lower middle class. Micro waqf banks provide capital assistance for the lower middle class, who may need access to formal financial institutions. In addition, micro waqf banks also offers help to their customers. This research aims to understand and learn more about the systematics and development of micro waqf banks in empowering MSMEs in Indonesia. The research method used in this research is descriptive qualitative by collecting data from various secondary sources.

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