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Kiki Nuriska Denhas
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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 191 Documents
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Trends Analysis of CPI in Indonesia, BPK Findings IC Weaknesses, and Disobedience with Laws Wijaya, R. Muh. Syah Arief Atmaja
Journal of Economics, Business, and Government Challenges Vol. 6 No. 02 (2023): 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.v6i2.306

Abstract

This study aims to reveal trends in BPK findings on the weaknesses of the internal control system and disobedience with laws also perceptions of corruption in Indonesia. This research was conducted by observing the Summary of Semester Examination Results (IHPS) published by the Supreme Audit Agency of the Republic of Indonesia (BPK RI) both in semester 1 and semester 2 from 2013 to 2022 and the Corruption Perceptions Index obtained from the BPK website, namely https://e-ppid.bpk.go.id/ and data on the Corruption Perceptions Index for Indonesia from 2013 to 2022 obtained from https://www.transparency.org/en/cpi / 2022 issued by Transparency International. The results of observations can be concluded that the problem of Disobedience with Laws in Indonesia has a significant impact on efforts to eradicate corruption. CPI shows that the response to corruption practices in Indonesia is still slow, and support from stakeholders is still minimal. In addition, the findings of SPI weaknesses and Disobedience with laws in the management of state finances also indicate challenges in increasing the effectiveness and efficiency of the use of public funds. So it is hoped that the better the governance of state finances, the higher the public's trust in the government and the better the development and welfare of the people as a whole
Development of a Project-Based Learning Monitoring Application for Programming Courses Bonda Sisephaputra; Ghea Sekar Palupi; Ronggo Alit; Reisa Permatasari
Journal of Economics, Business, and Government Challenges Vol. 6 No. 02 (2023): 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.v6i2.355

Abstract

In higher education programming courses, students often perform individual practical activities using their own devices, resulting in varying conditions and difficulty in ensuring proper application of the taught concepts. Limited access to equipment further hampers student progress. To address these challenges, implementing the Scrum framework in programming courses is proposed. Scrum offers problem-solving approaches emphasizing collaboration, self-organization, and cross-functional teams for effective teamwork and optimal solutions. However, existing project management tools like Trello and Notion, although free, have limitations when applied to Scrum. Trello lacks multi-sprint support, while Notion's complex customization features complicate usability. To overcome these limitations, this research aims to develop an application specifically tailored to Scrum practices. The objective is to design and create a comprehensive application that serves as both a learning platform and a project management tool. By leveraging this application, students will be able to enhance their learning experience and perform better project management, ensuring effective collaboration and communication among team members. The proposed application will address the limitations of existing tools and provide a seamless Scrum implementation within the programming course. Ultimately, the research seeks to improve the overall effectiveness and efficiency of programming education by empowering students with a robust and user-friendly platform that aligns with the Scrum framework.
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.
Analysis of Behavioral Factors Influence The Audit Judgment Sukiswo, Helmy Wahyu; Rachman, Helmy Aulia
Journal of Economics, Business, and Government Challenges Vol. 6 No. 02 (2023): 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.v6i2.362

Abstract

Personal characteristics of audit judgment refer to individual traits that can influence the auditor's decision in making audit decisions. Some of the personal characteristics that are relevant in this context include personal risk assessment, level of confidence, technical knowledge, professional ethics, and communication and social interaction skills. The level of confidence plays an important role in making audit decisions, with auditors who are more confident tend to be more likely to take risks in issuing audit opinions. Strong technical knowledge is a prerequisite for producing accurate and up-to-date audit assessments. Professional ethics are the foundation for maintaining the independence and integrity of the auditor, while communication and social interaction skills are necessary to collaborate effectively with the audit team and clients. Overall, the auditor's personal characteristics have a significant impact on the quality and integrity of the audit results produced.
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
The Effect of External Auditor, Financial Distress, and Audit Committee on Audit Report Lag Mahendra, Fachreza Desca; Rachman, Helmy
Journal of Economics, Business, and Government Challenges Vol. 6 No. 02 (2023): 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.v6i01.390

Abstract

This study aims to analyze the effect of audit tenure, auditor industry specialization, financial distress utilizing the proxy of the Altman Z-Score formula, and audit committee measured by audit committee competence on audit report lag. The population includes property and real estate companies listed on the Indonesia Stock Exchange in 2020 – 2022, from which the samples of 128 data free from outlier are selected through purposive sampling. The secondary data involved in this study are derived from the companies’ financial reports and annual reports accessed from the official websites of the Indonesia Stock Exchange and respective companies, and are analyzed by multiple linear regression processed by SPSS 25 software. The research results exhibit that audit tenure and audit committee competence have no effect on audit report lag; financial distress with the proxy of Altman Z-Score formula has a positive effect on audit report lag; and auditor industry specialization has a negative effect on audit report lag.
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.

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