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Kiki Nuriska Denhas
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kiki.denhas.ak@upnjatim.ac.id
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ebgc@upnjatim.ac.id
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INDONESIA
Journal of Economics, Business, and Government Challenges
Published by Universitas Pembangunan Nasional Veteran Jawa Timur
ISSN : 19797117     EISSN : 26144115     DOI : https://doi.org/10.33005/ebgc
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Economics, Business and Government Challenges aims to be the leading, peer-reviewed journal that enhances the solution of challenges in economics, business and government problem. The scope of our journal is quite broad, but all papers should in a substantial way address the solution in any problem of economics, business and government challenges. Relevant subjects include: economics problem, business and accounting problem, public sector problem, in all section include the social, behaviour and organization impact on this problem in the new era of Revolution Industry 4.0.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 27 Documents
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Search results for , from "2024" , to "2025" : 27 Documents clear
Implementation of Corporate Social Responsibility (CSR) and Its Impact on the Company's Financial Performance Karimah, Naura Firdausi; Sukiswo, Helmy Wahyu
Journal of Economics, Business, and Government Challenges Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i01.358

Abstract

The purpose of this research is to find out how PT Petronika implements Corporate Social Responsibility (CSR) and to identify the impact of CSR programs on the company’s financial performance. The research utilizes qualitative data from two sources: including primary data consisting of interviews, while secondary data consisting of a record of letter disposition and PT Petronika’s financial reports. This study used semi-structured interview methods, observation, and documentation in its data collection. The test results show that CSR has a positive impact on the PT Petronika’s financial statements, which is reflected in an increase in sales that affects the level of profit.
The Role of Leadership, Communication and Commitment in Effective Organizational Change Budiono
Journal of Economics, Business, and Government Challenges Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i01.385

Abstract

The impact of globalization, changes in consumer demands, new technology, and new expectations from society have made organizations face new threats and opportunities. Organizational changes need to be made so that an organization can continue to have a competitive advantage and survive. Organizations really need to be able to find the right changes and manage those changes effectively. Change models that provide an overview of the important stages in an effective organizational change process have been developed by many researchers. Organizational change can occur whether planned or unplanned. Organizations can make changes to existing products, structures, strategies or people. Whatever type of change occurs in an organization, organizational change will fail if there is no effective communication, appropriate leadership, employee commitment, and readiness to change. Organizational leaders know that change needs to be managed effectively in order to achieve desired results. There are many factors that can create effective organizational change. This research focuses on the impact of leadership, communication and employee commitment on organizational change. Organization members who will implement changes in an organization. They may resist change if they do not have adequate information about why the organization needs change and what the results of the proposed change will be. In addition, leadership has a very important role in organizational change. Organization members need to feel a sense of security from their leaders, so they feel confident that change will improve the organization and bring benefits to all of them. Organization members really need to know whether the organization has the capability to implement the proposed changes. Keywords: communication, change management, employee commitment, leadership
Termination of Construction Works Contract (Case Study on Polytechnics at The Ministry of Finance in 2021) Johantri, Bagas; Aprilia, Rachma; Yustiani, Syanni
Journal of Economics, Business, and Government Challenges Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i01.1108

Abstract

This research aims to identify the causes of contract termination in construction projects within government agencies involved in the procurement of goods and government services. Government procurement of goods and services has its own regulations where changes in regulations and environmental conditions can result in changes in the management of construction work contract implementation. This study is a qualitative-research with a case study on a simple construction project at a polytechnic under the Ministry of Finance. The research uses primary data from interviews and job documentation. Theme analysis is employed in this study. The results indicate that the theme causing contract termination is costs factor that related to mismanagement of cash flow practices. The ease of doing business for suppliers in participating in tenders can result in them taking on more projects than their financial capacity allows. For regulators, this research can serve as preliminary information for the need to strengthen regulations. For participants in government procurement of goods and services, this study provides insights into risk mitigation for detectingcontract terminations.
The Relationship Between Green Accounting and Environmental Performance with Financial Performance Rosdiana, Aria
Journal of Economics, Business, and Government Challenges Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i01.1383

Abstract

In the current era, economic competition is highly intense. Consequently, companies are striving to enhance their financial performance by generating profits or gains, often without considering environmental management practices that may lead to environmental damage. The purpose of this study was to examine the relationship between green accounting and financial performance, the relationship between environmental performance and financial performance, and the combined impact of green accounting and environmental performance on financial performance. The population for this research consists of energy companies listed on the Indonesia Stock Exchange during the period 2018-2022. The research employs purposive sampling, and based on the specified criteria, a total of 11 companies were selected as samples. The results of this research indicate that green accounting does not have a positive relationship with financial performance. However, environmental performance is positively relationship with financial performance. Moreover, green accounting and environmental performance, when considered simultaneously, exhibit a positive relationship with financial performance measured using return on assets. This finding contributes to understanding the importance of environmental factors in the context of corporate finance, thereby encouraging companies to pay more attention to environmental management practices in their efforts to enhance financial performance.
The Role of Microinsurance in Helping Industrial Enterprises (MSME) in Indonesia Lesar, WIlilam Stephanus Tristan Lesar; Iriani, Ririt
Journal of Economics, Business, and Government Challenges Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i02.383

Abstract

This journal discusses a number of key aspects regarding the role of microinsurance in driving industry development. First, microinsurance provides financial protection to micro and small businesses, which are often the backbone of the industrial sector in Indonesia. This protection helps reduce the risks associated with business failures and losses due to disasters or other unforeseen events. Second, microinsurance encourages investment and innovation in industrial sectors by providing a sense of security to entrepreneurs. This can accelerate the growth and diversification of domestic industries, which in turn can create jobs and increase productivity.Overall, this journal concludes that microinsurance has a significant role in supporting industrial development in Indonesia. By providing protection and financial support to micro and small businesses, microinsurance has the potential to become a driver of sustainable and inclusive economic growth in the country. However, collaborative efforts from the government, financial institutions and the private sector are still urgently needed to maximize the benefits of microinsurance for the development of Indonesian industry.
Application of Auditor Professionalism Attitudes in the Audit of Assets and Cash KAP Rudiana Fibriani Waluyo, Naufal; R. Muh. Syah Arief Atmaja Wijaya
Journal of Economics, Business, and Government Challenges Vol. 7 No. 02 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i02.403

Abstract

The aim of this study is to evaluate the effectiveness of the audit process in ensuring the accuracy and completeness of financial statements and to identify the auditor's role in enhancing corporate transparency and credibility. The research method used is descriptive with an exploratory approach. The audit process involves four main stages: planning and designing the audit approach, testing controls and transactions, performing analytical procedures and detailed testing of balances, and completing the audit and issuing an audit report. The results of this study indicate that a systematic and competent audit process can effectively identify errors and irregularities in financial statements, thereby enhancing the quality of information provided to users. Auditor professionalism—encompassing competence, independence, and adherence to ethical standards—plays a crucial role in ensuring the quality of audits. Auditors from KAP Rudiana Febriani demonstrate their effectiveness in evaluating internal controls, conducting physical verification of fixed assets, and ensuring the validity of asset ownership documentation. The audit process is essential for improving accountability and transparency in corporate financial management. This study underscores the importance of continuous auditor training and professional development to maintain proficiency and address challenges in the audit process. Furthermore, the article contributes by offering practical insights into audit practices that promote transparency and advancing academic discussions on the role of professionalism in enhancing the reliability of financial reporting.
Social Construction and Communication Pattern of Fishermen Community in South Java Sea Coast Irzameingindra Putri Radjamin; Febriani, Maria Estherina ; Tanzil, Tjhan Silviana; Natalie, Abigel Chintya; Angelina, Nathania Veronica; Laurensia, Jessica Vania; Gabriela, Gracia
Journal of Economics, Business, and Government Challenges Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i02.1465

Abstract

By considering the structure of environmental economic resources, which is the foundation for survival and as a social unit, a fishing community's sociocultural existence may be based on its reliance on the exploitation of marine and coastal resources. Having a very strong patron-client relationship structure, using optimal self-ability and adaptation, being competitive and achievement-oriented, appreciating skills and life success, being open and expressive, having a high level of social solidarity, having a system of division of labor, and engaging in consumptive behavior are the traits that make up the communication pattern of the fishing community. The purpose of this study is to identify and analyze social constructions and communication patterns in fishing communities living on the southern coast of Java. This study uses a qualitative approach with a literature study method. In Javanese society, sociologically, tradition has an important role in social action to identify its function and role at the same time in the group. The study's findings indicate that the social capital of the fishing communities along Java's southern coast, which includes social relations, social norms, respect, and trust, has an impact on the welfare and productivity of these communities. These communities are the center of organizing and preserving human capital with the fishermen's communication pattern, which is a process of exchanging ideas and meanings between individuals who communicate with each other.
Comparative Analysis of State-Owned Property Insurance Policies: A Study Between Indonesia and Other Countries Pertiwi, Agnesti Shiffa; Nurbiyanto, nurbiyanto
Journal of Economics, Business, and Government Challenges Vol. 7 No. 02 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i02.1468

Abstract

This study aims to analyze the implementation of public asset insurance policies in the Philippines, New Zealand, and Australia and to evaluate how these policies can be adapted or applied in Indonesia. The research methods employed include literature review, interviews, and documentation. The results indicate that each country adopts different approaches tailored to their specific contexts and needs. The Philippines has the National Indemnity Insurance Program (NIIP) that provides comprehensive insurance protection for key government assets, New Zealand has the Local Authority Protection Programme (LAPP) designed to protect local government infrastructure, and Australia has Comcover, which offers insurance and risk management services for Australian government entities. The insurance policies in these three countries reflect national priorities and risk mitigation strategies, yet all aim to enhance the resilience and protection of public assets. The study finds that several elements of public asset insurance policies from the Philippines, New Zealand, and Australia can be adopted in Indonesia to improve the protection of state assets. For instance, the Philippines' flexibility in accessing the reinsurance market and adjusting insurance coverage, New Zealand's joint insurance program to protect national infrastructure, and Australia's efficiency in claims and comprehensive government equity protection. Adapting these elements in Indonesia is expected to enhance efficiency, coverage, and financial stability when facing various risks.
Exploring The Role of Tax Sanctions, Tax Awareness and Tax Knowledge in Shaping Taxpayer’s Compliance Khatimah, Shinta Aprilia Chusnul; Muhammad Wisnu Girindratama
Journal of Economics, Business, and Government Challenges Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i02.1469

Abstract

This study aims to investigate the influence of tax sanctions, tax awareness, and tax knowledge on tax compliance in the Surabaya area. Employing a quantitative research approach, data was collected through questionnaires from a sample of 134 taxpayers in Surabaya, selected using the purposive sampling method. The data was analyzed using Structural Equation Modelling (SEM). The findings reveal that tax sanctions and tax awareness do not significantly impact taxpayer compliance. This indicates that the implementation of tax sanctions and the current level of taxpayer awareness alone are insufficient to drive compliance with tax obligations. Conversely, tax knowledge was found to have a significant influence on taxpayer compliance, suggesting that the more knowledgeable taxpayers are about tax regulations and obligations, the more likely they are to comply. These results highlight the need for policymakers to focus on improving tax education and outreach programs, as enhancing taxpayers' understanding of tax regulations could be a more effective strategy to increase compliance than merely enforcing sanctions or raising awareness.
Analysis of Accounting and Management Students' Knowledge Regarding Cost Accounting in Jabodetabek Hurian Kamela; Ryan Saputra Alam; Yusiresita Pajaria
Journal of Economics, Business, and Government Challenges Vol. 7 No. 02 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i02.1524

Abstract

The aim of the study is to examine the influence of attitude toward behavior, subjective norms, and behavioral intention on actual behaviour. The research population comprises students enrolled in accounting and management programs at Jabodetabek, with a specific emphasis on cost accounting. The sample had 128 individuals, that includes of accounting and management students from private institutions in Jabodetabek. The data was collected from January to February 2024 over a period of two months, utilizing a questionnaire and employing multiple regression analysis as the approach. The research pertains to a cohort of students enrolled in the accounting and management study program within the Jabodetabek region, who possess a familiarity with technology, particularly in relation to the advancement of cost accounting courses. The study's findings demonstrate that attitudes toward behavior positively influence accounting and management students' understanding of cost accounting in Jabodetabek regarding actual behavior, while subjective norms also positively impact their knowledge of cost accounting in relation to actual behavior. The intention to act has not influenced actual behavior. This research may indicate that cost accounting is a mandatory course for students pursuing accounting and management careers.

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