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INDONESIA
TECHNOBIZ : International Journal of Business
Published by Universitas Teknokrat Indonesia
ISSN : -     EISSN : 26553457     DOI : -
Core Subject : Economy, Humanities, Science,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
TECHNOBIZ : International Journal of Business merupakan jurnal yang memuat artikel dan kajian ilmiah dalam bidang ekonomi dan bisnis secara umum seperti ekonomi publik dan moneter, ekonomi keuangan daerah, ekonomi lingkungan, manajemen keuangan, manajemen pemasaran, manajemen bisnis, manajemen sumber daya manusia, akuntansi keuangan, akuntansi manajemen, akuntansi sektor publik, akuntansi perilaku, auditing, akuntansi syariah, akuntansi pendidikan, sistem informasi akuntansi, akuntansi lingkungan, corporate social responsibility, akuntansi perbankan, pasar modal dan good corporate governance.
Arjuna Subject : -
Articles 98 Documents
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Analisis Refocusing dan Realokasi Anggaran Kegiatan di Masa Pandemi Covid-19 Pada Dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis Asmaria Ulfa; Nur Anita
TECHNOBIZ : International Journal of Business VOL 5, NO 2 (2022) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v5i2.2205

Abstract

AbstractThis study aims to find out 1) How is the process of refocusing and reallocating the budget at the Horticultural Food Crops and Livestock Service Office of Bengkalis Regency, 2) How is the impact of refocusing and budget reallocation on the Horticultural Food Crops and Animal Husbandry Department of Bengkalis Regency 3) To find out the strategies carried out by the Plantation Service. Horticultural Food and Livestock in Bengkalis Regency after refocusing and reallocating the budget for handling COVID-19. This research is a descriptive study using qualitative methods. The results showed that the refocusing and reallocation of activity budgets at the Bengkalis Regency Horticulture and Animal Feed Crops Service in handling COVID-19 was carried out by diverting the budget for mass gathering activities such as official travel, training and guidance into assistance activities to the community in the form of food crops, seeds and fertilizers and drugs in animal husbandry. Keywords: COVID-19 Pandemic, Refocusing, Budget Reallocation AbstrakPenelitian ini dilakukan bertujuan untuk mengetahui 1) Bagaimana proses refocusing dan realokasi anggaran pada dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis, 2) Bagaimana dampak refocusing dan realokasi anggaran Pada dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis 3) Untuk Mengetahui Strategi yang dilakukan Dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis setelah dilakukan refocusing dan realokasi anggaran untuk penanganan COVID-19. Penelitian ini merupakan penelitian deskriptif dengan menggunakan metode kualitatif. Hasil penelitian menunjukan refocusing dan realokasi anggaran kegiatan pada Dinas Tanaman Pangan Hortikultura dan Peternakan Kabupaten Bengkalis dalam penanganan COVID-19 dilakukan dengan cara mengalihkan anggaran kegiatan yang bersifat pengumpulan massa seperti perjalanan dinas, pelatihan dan bimbingan menjadi kegiatan bantuan kepada masyarakat berupa tanaman pangan, bibit serta pemupukan dan obat-obatan pada peternakan hewan Kata kunci : Pandemi COVID-19, Refocusing, Realokasi Anggaran.
DETERMINAN MINAT PEGAWAI PEMERINTAH DAERAH DALAM MELAKUKAN WHISTLEBLOWING Toni Nurhadianto
TECHNOBIZ : International Journal of Business VOL 5, NO 2 (2022) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v5i2.2301

Abstract

This study aims to examine the effect of job satisfaction, fair treatment, and cooperativeness on the intention to do whistleblowing. This study is primary data obtained through the distribution of questionnaires in 23 Regional Apparatus Organizations in Bandar Lampung City. The sample of this study was 90 respondents who were taken by purposive sampling technique. The method of analysis used multiple linear regression. The test results show that fair treatment and cooperativeness have a positive effect on the intention to do whistleblowing. Meanwhile, job satisfaction has no effect on the intention to do whistleblowing.
LITERATURE STUDY: COST BEHAVIOR ANALYSIS Vivi Usmayanti
TECHNOBIZ : International Journal of Business VOL 5, NO 2 (2022) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v5i2.2234

Abstract

Currently there are many types of companies/businesses in Indonesia. Business people / business people are very interested in understanding the price structure. This study aims to explain the basic concepts in the evolution of conceivable cost behavior from theoretical and practical cost behavior. The writing of this article provides a complete picture of the concept of cost behavior studied based on the results of previous research. This research is a literature study with a descriptive research nature, using various written sources such as articles, books and documents relevant to this research. This literature review focuses on behavior-based cost sharing, which plays an important role in determining production costs for a business, including a company.Keywords: Behavioral Costs, Fixed Costs, Variable Costs, Semi-Variable Costs
PROYEKSI AKUNTABILITAS KEUANGAN SERTA IMPLIKASINYA TERHADAP KINERJA PERGURUAN TINGGI SWASTA Ade Widiyanti
TECHNOBIZ : International Journal of Business VOL 5, NO 2 (2022) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v5i2.2245

Abstract

This study aims to examine and analyze the effect of the implementation of the internal quality assurance system, the implementation of the accounting information system and the commitment of the foundation leadership to financial management accountability and its implications for the performance of the tridharma of private universities. The object of research is private universities under the Regional IV Higher Education Service Institute for West Java and Banten (LLDikti IV). The sample used in the study was 219 universities. The data was obtained by distributing questionnaires to the respondents, namely the leaders of private universities in the LLDikti IV area. Data were analyzed using structural equation modeling (SEM). There is no significant effect between the implementation of the internal quality assurance system and financial management accountability (2) there is a positive and significant effect between the implementation of the internal quality assurance system and the performance of the higher education tridharma (3) there is a positive and significant effect between the implementation of the accounting information system and financial management accountability (4) there is no significant effect between the implementation of the accounting information system and the performance of the higher education tridharma (5) there is no significant effect between the commitment of the foundation leadership and financial management accountability (6) there is a positive and significant effect between the commitment of the foundation leadership and the performance of the higher education tridharma (7) there is a positive and significant effect between financial management accountability and the performance of higher education tridharma
HEREDITARY AND EDUCATIONAL FACTORS IN THE DECISION TO OWN AN AGRICULTURAL BUSINESS Vitriyani Tri Purwaningsih; Dian Fajarini; Resha Moniyana Putri; Aryan Danil Mirza. BR
TECHNOBIZ : International Journal of Business VOL 5, NO 2 (2022) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v5i2.2282

Abstract

Many people in Indonesia make the decision to open a business, especially on small and medium scales. The decision to have a business is certainly motivated by various factors. Using household survey data from the fifth Indonesia Family Life Survey, this study aims to analyze the factors driving Indonesia’s household decisions to open an agricultural business. The data in this study is cross-section with the logistic regression method. The findings of this study indicate that a person's decision to open an agricultural business is strongly driven by hereditary factors from their parents and the length of education. Other factors influencing the decision to open an agricultural business are ethnicity, gender, marital status, age, and area of residence.
ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Izza Ashsifa; Muhammad Teguh Kuncoro; Naila Rizki Salisa
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2705

Abstract

This study aims to analyze financial ratios' ability to predict a company's financial distress. The data used are data on industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 with a total sample of 108 samples. The dependent variable, financial distress, is measured using the interest coverage ratio (ICR) indicator. Independent variables, liquidity measured using the current ratio (CR), profitability using return on assets (ROA), and leverage measured using the debt-to-equity ratio (DER). The moderation variable in this study is company size. This study used logistic regression analysis and MRA. The results of the study using logistic regression tests showed that leverage had a positive effect on financial distress, while liquidity and profitability did not affect financial distress. Based on the MRA test, company size is able to moderate the effect of leverage on financial distress. In contrast, the company size is unable to moderate the effect of liquidity and profitability on financial distress. This research contributes to investors who can use this model by incorporating financial ratio indicators to assess a company's financial health before making investment-related decisions Keywords: financial distress, liquidity, profitability, leverage, company size
PENGARUH INTELLECTUAL CAPITAL, UKURAN PERUSAHAAN, EARLY WARNING SYSTEM, DAN RISK BASED CAPITAL TERHADAP PROFITABILITAS Rafi Eka Candra; Usep Syaipudin; Niken Kusumawardani
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2794

Abstract

Study this aim to study and analyze influence of intellectual capital, size companies, early warning systems (EWS), and risk based capital( RBC) against profitability on company insurance listed on the Indonesia Stock Exchange in 2017-2021. Variable independent study This is intellectual capital, size company ,liquidity ratio , claims expenses ratio , adequacy funds ratio , growth premium ratio ,own retention ratio, RBC. Variable dependent is profitability company . Technique taking sample used is purposive sampling. On study This method used is statistics descriptive , test assumption classic , test correlation pearson , test hypothesis with tool analysis used is SPSS version 26 with mark significant <0.05. Indicates :(1) intellectual capital is not influential to profitability company (2) size company influential significant to profitability company (3) liquidity ratio no influential to profitability company (4) claims expenses ratio influential significant to profitability company (5) adequacy fund ratio no influential to profitability company (6) growth premium ratio influential significant to profitability company (7) own retention ratio influential significant to profitability (8) risk based capital effect significant to profitability company.Keywords : Intellectual capital, company size, EWS, RBC, profitability company
DETERMINAN RISIKO KREDIT BANK DENGAN CAR SEBAGAI VARIABEL MODERASI Irham Lihan; Nurul Husna; Angga Febrian
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2724

Abstract

Risk management in the banking world is a major issue that is often discussed in terms of bank financial stability. One of the risks that is often an important concern in banking is credit risk. In order for banks to be able to exist in operation, play a role in the national economy, and remain at a prime level of health, bank management must be able to pay attention to the related risk aspects. Non-performing loans (NPL) are loans that fall into the category of substandard, doubtful, and bad loans. Non-performing loans (NPLs) greatly affect the soundness of banks. Factors that can affect credit risk include liquidity risk and spread of interest. This study aims to examine the effect of liquidity and spread of interest on bank credit risk with the Capital Adequacy Ratio (CAR) as a moderating variable. The addition of CAR as a moderating variable is intended to strengthen the relationship between the dependent and independent variables. The results of the study show that the Loan to Deposit Ratio (LDR) variable has a significant positive effect on the credit risk (NPL) of commercial banks in Indonesia, the Interest Rate Spread (SIR) variable has a significant positive effect on the Credit Risk (NPL) of commercial banks in Indonesia, and the CAR variable for NPL, it is a moderating homoglezer variable, that is, it is an input NPL variable that is significantly capable of negatively moderating the LDR and SIR variables.Keywords: Credit Risk, Bank Liquidity, Spread of Interest, Capital AdequacyRatio
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Prihartini Prihartini; Tri Darma Rosmala Sari
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2180

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan sebelum dan saat pandemi covid-19 pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI. Sampel pada penelitian ini adalah seluruh perusahaan manufaktur makanan dan minuman yang terdaftar di BEI yang berjumlah 30 perusahaan. Hipotesis diuji dengan uji statistik deskriptif, uji paired sampel t test dan uji wilcoxon signed rank test. Hasil analisis menunjukkan Current Ratio (CR) atau kemampuan perusahaan dalam memenuhi utang jangka pendeknya dengan menggunakan aktiva lancar yang dimilikinya berbeda antara sebelum dan saat covid-19 yaitu pada sebelum covid-19 sebesar 249,86%, sedangkan saat covid-19 sebesar 575,66%. Current ratio sebelum dan saat covid-19 masuk kedalam kriteria standar industri yang sangat baik, Debt to Equity Ratio (DER) atau kemampuan perusahaan dalam menjamin seluruh utang yang dimilikinya berbeda antara sebelum dan saat covid-19 yaitu pada sebelum covid-19 sebesar  71,22%, sedangkan saat covid-19 sebesar 92,47%. Debt to Equity Ratio sebelum dan saat covid-19 masuk kedalam kriteria standar industri yang baik, namun perbedaan CR dan DER tersebut tidak signifikan. Return On Asset (ROA) atau kemampuan perusahaan dalam menghasilkan laba dari total aktiva yang digunakan berbeda antara sebelum dan saat covid-19 yaitu pada sebelum covid-19 sebesar -16,76 %, sedangkan saat covid-19 sebesar 1,21%. Return on asset sebelum dan saat covid-19 masuk kedalam kriteria standar industri yang kurang baik. Total Asset Turnover Ratio (TATO) atau kemampuan perusahaan dalam menghasilkan penjualan dengan menggunakan aktiva yang dimiliki berbeda antara sebelum dan saat covid-19 yaitu pada sebelum covid-19 sebesar  1,01 kali, sedangkan saat covid-19 sebesar 0,82 kali. Total asset turnover ratio antara sebelum dan saat covid-19 masuk kedalam kriteria standar industri yang kurang baik, dan perbedaan ROA dan TATO tersebut signifikan.Kata Kunci : rasio likuiditas, rasio solvabilitas, rasio profitabilitas, rasio aktivitas, kinerja keuangan perusahaan.
INDONESIAN EGGS ARE PRICIER THAN THOSE IN AUSTRALIA Eka Krisna Santoso; Muhammad Ikhsan Alif
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2283

Abstract

In measuring a nation’s wealth, we can observe from how much purchasing power its citizens have.  The more things they can buy with the same value of money, the wealthier the nation is. This paper will examine the purchasing power of Indonesian citizens in buying one of their essential staples; egg. We will take a look at those having minimum wage, whether they need a higher value of money in order to purchase one kilograms of egg. To understand how powerful the purchasing power is, we will compare with Australian citizens having the minimum wage, as well. The distinction part of this paper, is that we take into account OECD’s Purchasing Power conversion rate, instead of using currency rate. After examining both samples, we obtain that people in Indonesia have lower purchasing power than those in Australia.

Page 7 of 10 | Total Record : 98

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