Journal of Economics, Business, and Government Challenges
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.
Articles
191 Documents
<![CDATA[The Influence of Targeted Profitability and Company Size to Income Smoothing ]]>
<![CDATA[Izzaty Choirina Mudjiumami]]>;
<![CDATA[Yuvico MR Setiawan]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v1i2.15
<![CDATA[This research purpose is to know the influence of targeted profitability and company size to income smoothing in manufacture companies listed at Bursa Efek Indonesia period 2015-2017. Method that used for sample target is purposive sampling method. Population of this research are 57 manufacture companies listed at Bursa Efek Indonesia period 2015-2017 which already fulfill the sample criteria that used in this research. To identify companies that did income smoothing practical with using Eckel Index. Result from Eckel Index shown that income smoothing practical also did by a certain companies listed in Bursa Efek Indonesia. Statistic method using multiple linear regression, which are; multicollinearity testing, heteroscedasticity testing, autocorrelation testing, and normality testing. Testing did to proof any significant influence targeted profitability and company size to income smoothing. Research result shown that there is no influence of targeted profitability and company size to income smoothing in manufacture companies listed in Bursa Efek Indonesia period 2015-2017.]]>
<![CDATA[Does the Level of Religiosity Determine Budgetary Slacks Behavior as the Result of Superrior Pressure ]]>
<![CDATA[Made Aristia Prayudi]]>;
<![CDATA[Nyoman Ari Surya Dharmawan]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v1i2.21
<![CDATA[This study aimed to investigate budgetary slack behavior due to obedience pressure to authority in governmental organization. This study also evaluates the role of religiosity in determining budgetary slack creation in such situation. The results of experiment with 64 undergraduate students as participants indicate that majority of participants obeyed the order of their immediate superior to create budgetary slack in violation of organization policy. This study also found that participants’ level of religiosity do have impact on their actual behavior to create budgetary slack. Participants with high level of religiosity are documented to create smaller amount of budgetary slack than those who have low level of religiosity when faced with obedience pressure from their superior.]]>
<![CDATA[An Opportunity: Growing of Financial Technology to Stimulate Sharing Economy in East Java ]]>
<![CDATA[Alfiandi Imam Mawardi]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v1i2.22
<![CDATA[This paper analyzes the phenomenon of financial technology starts to change conventional financial institution for helping economic development, which the financial technology more likely start-up company is the innovative solution of funding on this country. Financial technology on online-based business offers new opportunities, new investment trends and new funding resources such as lending and capital rising, wealth management and insurance, payment and financial research. I apply generalized method of moment approach on startup company data on financial technology that shows business models and the result shows that financial technology can synergy with financial institution will increase the sharing economy in East Java. Under a competitive industry, financial technology should improve their accountability, accessibility, and reliability to persuade other start-up businesses to growth up together. This paper explains what existing financial technology business model to help start-up business in Indonesia today and how financial technologies to realize good sharing economy in this East Java.]]>
<![CDATA[Implications of the Application of Flipped Classroom Learning Media to Self-efficacy and Student Learning Participant ]]>
<![CDATA[Hesty Prima Rini]]>;
<![CDATA[Wilma Cordelia Izaak]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v1i2.14
<![CDATA[The importance of learning activeness of UPN Veteran Jawa Timur management program students in the success of the learning process, one of which is influenced by internal factors inherent in students (talents, interests, and IQ), one of which is shown by the level of self-efficacy. This study aims to analyze the implications of application of flipped class room learning media to increase self-efficacy and student learning activities. This research uses quasi experiment or pseudo experiment with one-group-pretest-posttest design model, where the research will be conducted in two cycles of assessment that is the first cycle in the period before the learning process "Interactive Classroom Activities" and "Explicit Instruction Methods" after seven initial meetings before Midtest and after Midtest. This research process is done cyclically as suggested by Kemmis & McTaggart (1988) with respect to plan, implementation, monitoring, and reflection. Test reliability is done by technique test-retest (repeat measurement). The population in this study are all students of Management Faculty of Economics and Business UPN Veteran Jawa Timur. The sample in this research is student of UPN Veteran Jawa Timur Management class of 2015-2016 as experiment class with number of 30 people. Based on the classroom action research conducted by the influence of self-efficacy on student activity, the effect of using flipped classroom learning media on self-efficacy in two different cycles proved to have positive but not significant effect. Second, the influence of the use of flipped classroom learning media visually proved to have a positive and significant impact on student activeness.]]>
<![CDATA[The Role of Public Accounting Firm Quality and Managerial Ownership on the Integrity of Financial Statements in Insurance Companies listed on the IDX ]]>
<![CDATA[Desi Natalia Tampubolon]]>;
<![CDATA[Fajar Syaiful Akbar]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v4i2.197
<![CDATA[The intent of the discussion of the study this is to understand and prove empirically the “The influence of management ownership and the eff ect of the quality of the public accounting firm (KAP) on the Integrity of Financial Statements in insurance companies listed on the IDX”. The discussion of this study applies the “quantitative method”. The type of data applied in the discussion of this study is “secondary data”. The discussion of this study uses the object of research, namely, “insurance companies for the period 2015-2019” and the research subject is “Financial Statements and Independent Auditor Reports for the 2015-2019 period obtained from IDX”. The sampling technique used in the discussion of this study applies the purposive sampling method”. Researcher using “14 insurance companies listed on the Stock Exchange 2015-2019 period” with 5 years of observation, which means the total sample in this study discussion a linear regression analysis”, using SmartPLS 2.0.M3 software. The findings in the discussion of this study show how the “Influence of Managerial Ownership (X1) variable has been shown to have a negative and significant effect on the Integrity of Financial Statements (Y), and the Influence of Public Accounting Firm Quality (X2) variable has been shown to have positive and significant effect on the Integrity of Financial Statements (Y)”.]]>
<![CDATA[Digital Movement of Opinion Mobilization for Football Tournament Fans in Indonesia: SNA Study #PialaMenpora2021 vs #PersijaDay ]]>
<![CDATA[Vina Devi Yekti Irawan]]>;
<![CDATA[Osly Usman]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v4i2.196
<![CDATA[This research examines the role of the hashtag #PialaMenpora2021 and #PersijaDay on Twitter in shaping the mobilization of digital opinion support, measuring network comparisons, actors between hashtags, and digital opinion. The theory used is the Digital Movement of Opinion by looking at the level of actors and systems. The method used in this research is to combine quantitative and qualitative methods. Quantitatively, this study looked at the communication network from a sample of 15,784 tweet data, with details of 7,456 #PialaMenpora2021 tweet data and 8,328 #PersijaDay tweet data using netlytic. Meanwhile, qualitatively, the researcher analyzed text that describes and explains social networks through library research. The results showed that both #PialaMenpora2021 and #PersijaDay are capable of creating mobilization. The success of the two of them has an extensive network and has a two-way interaction relationship in giving their opinions regarding the soccer tournament held in Indonesia.]]>
<![CDATA[Korean Boy Group Fans in Indonesia: SNA Study #WE LOVE YOU JUNGKOOK vs #FULL ALBUM ]]>
<![CDATA[Tri Nada Nisrina]]>;
<![CDATA[Osly Usman]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v4i2.195
<![CDATA[This study examines the role of #WE LOVE YOU JUNGKOOK and #FULL ALBUM onTwitter in shaping digital opinion support mobilization, measuring the comparison of networks,actors between hashtags, and digital opinion. The theory used is the Digital Movement ofOpinion by looking at the level of actors and the system. The research method is a quantitativecombination for communication networks with a sample of 5,000 tweet data: 2500 #WE LOVEYOU JUNGKOOK tweet data with 2964 actors, 1673 relationships and 2500 #FULL ALBUMtweet data with 2027 actors and 1478 relationships using netlytic with qualitative data to analyzethe text study and explain social networks. The results showed that #FULL ALBUM is morecapable of creating mobilization than #WE LOVE YOU JUNGKOOK.]]>
<![CDATA[The Effect Of Company Size, Industry Type And Research And Development Intensity On Intellectual Capital Disclosure ]]>
<![CDATA[Ishaq]]>;
<![CDATA[Riana Rachmawati Dewi]]>;
<![CDATA[Anita Wijayanti]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v3i2.126
<![CDATA[This study aims to determine the effect of company size, industry type, and the intensity of research and development on intellectual capital disclosure. This research uses secondary data in conducting analysis. The dependent variables are intellectual capital and independent variables, namely company size, industry type, research and development intensity. The population of this research is companies that are included in Kompas100 index on the IDX in 2018. The sample used in this study is 100 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) firm size had an effect on intellectual capital disclosure, 2) the type of industry had no effect on intellectual capital disclosure, 3) the intensity of research and development had no effect on intellectual capital disclosure.]]>
<![CDATA[Potential Mapping of Pesantren as Community Economic Empowerment Capital ]]>
<![CDATA[Cahayu Arum Min Tasnim]]>;
<![CDATA[Eni Wuryani]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v2i1.65
<![CDATA[This study aims to examine the effect of the Investment Opportunity Set (IOS) and Firm Size on Firm Value. This research was conducted at companies listed on the Jakarta Islamic Index for the period 2017-2020. The sample used in this study were 116 companies listed in the Jakarta Islamic Index for the 2017-2020 period. The sampling technique used was purposive sampling. The type of data used in this study is secondary data obtained from www.idx.co.id. The data analysis technique used is multiple linear regression. The dependent variable in this study is firm value while the independent variables are Investment Opportunity Set (IOS) and Firm Size . Based on the analysis results show the Investment Opportunity Set (IOS) has a positive and significant effect on firm value, and firm size has no effect on firm value.]]>
<![CDATA[Female Auditor and Audit Quality Based on Internal Audit Capability Model (IACM) in the Public Sector ]]>
<![CDATA[Rida Perwita Sari]]>;
<![CDATA[Sri Hastuti]]>;
<![CDATA[Oryza Tannar]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v3i2.122
<![CDATA[The purpose of this study is to examine the influence of competence, Independence and Pressure of Obedience to Audit Quality based on Internal Audit Capability Model (IACM). This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of female auditors by taking into account the competence, independence, and pressure of obedience to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of female auditors in the Inspectorate of East Java Province which amounted to 30 female auditors. The results of this study indicate that competence affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence and pressure of obedience do not effect the Audit Quality based on Internal Audit Capability Model (IACM).]]>
