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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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Jl. Raya Rungkut Madya Surabaya, Indonesia
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Kota surabaya,
Jawa timur
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 191 Documents
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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.
From Advice to Action: How Finfluencers are Reshaping Investment Behavior Khoirotunnisa, Fani
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.v7i01.1530

Abstract

This study explores the role of financial influencers (finfluencers) in shaping personal finance and investment behaviors, with a focus on gendered communication strategies. As social media platforms become key sources of financial advice, finfluencers have expanded access to financial information, reaching wider audiences. The study reveals that men emphasize data-driven, quantitative aspects of investing, while women often use narrative-based approaches, reflecting gendered norms in financial advice. While finfluencers contribute positively to financial literacy, the study also identifies biases and stereotypes that influence how advice is perceived and acted upon. By analyzing finfluencer content, the study shows how they reshape financial subjectivities—how individuals think, feel, and act regarding finances. The findings suggest that while finfluencers increase financial participation, they also reinforce biases, posing challenges for equitable financial education. The study calls for further research and regulatory measures to address these issues and better understand the long-term effects of finfluencers on financial behaviors.
The Evolving Role of Sharia Supervisory Boards in a Volatile, Uncertain, Complex, and Ambiguous (VUCA) Indiharwati, Arum
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.v7i02.1535

Abstract

This paper examines the evolving role of Sharia Supervisory Boards (SSBs) in Islamic finance within a Volatile, Uncertain, Complex, and Ambiguous (VUCA) environment. Employing a systematic literature review (SLR) of 15 peer-reviewed articles published between 2009 and 2024 from reputable databases such as Scopus and SpringerLink, the study identifies key challenges SSBs face, including ensuring Sharia compliance amidst rapid technological advancements and dynamic regulatory landscapes. The findings highlight the importance of adaptability, interdisciplinary expertise, and enhanced collaboration in enabling effective governance. SSBs are urged to transition from traditional compliance-focused roles to adaptive governance frameworks capable of addressing the complexities of contemporary financial systems. The study contributes to the existing literature by offering a comprehensive analysis of SSB adaptability in the VUCA era and providing actionable recommendations for policymakers and financial institutions, such as strengthening SSB autonomy, fostering member proficiency, and encouraging cross-border collaboration to address global uncertainties.
Evaluation of Mustahik Welfare Achievement: A Case Study of BAZNAS Mojokerto Regency from the Perspective of Maqashid Sharia Nurillah, Shinta Lintang; Herianingrum, Sri; Yasin, Ach; Suryaningsih, Sri Abidah; Indrarini, Rachma; Timur, Yan Putra
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.v7i02.1534

Abstract

This study aims to evaluate the welfare of mustahik through the BAZNAS program in Mojokerto Regency from the perspective of Maqashid Sharia, and to examine the role of BAZNAS Mojokerto Regency in greater depth. The research employs a qualitative approach with a case study method. Observations, interviews, document analysis, annual reports, and literature reviews were conducted to validate the implementation of the BAZNAS program in Mojokerto Regency. The results show that BAZNAS Mojokerto Regency has made significant efforts in distributing zakat funds for the welfare of the community. However, there are several challenges related to the efficiency of fund management and distribution, which affect the optimal achievement of Maqashid Sharia goals. This study provides recommendations for more transparent and efficient zakat management, as well as enhanced coordination among stakeholders to achieve better community welfare outcomes. This research offers a new perspective in evaluating community welfare achievement through the Maqashid Sharia criteria in the BAZNAS Mojokerto Regency program.
Enhancing Higher Education Quality Through Internal Audit Practices Farras Luthfi, Nabillah; Murdhaningsih; Anisah Harared, Bunga
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.v7i02.1536

Abstract

To maintain and improve quality and academic services, universities need an internal audit system that covers governance and educational aspects. Internal audit is responsible for monitoring and evaluating the implementation of higher education institutions' work plans. This study examines the role of internal audit in higher education through a literature review of previous studies. The results show that internal audit is important in building and improving the quality of higher education. By ensuring the effectiveness of the organisation's risk management framework, internal audit can help higher education institutions face governance challenges. Additionally, internal audits support the implementation of the three lines of the defence model, which integrates multiple layers of defence within an organisation to achieve strategic objectives. The role of an internal audit includes not only the oversight of regulatory compliance but also the strengthening of senior management's decision-making processes. Overall, internal audits are a control tool and a strategic partner in improving higher education quality. This conclusion underscores the critical role of a robust internal audit function in ensuring the success of higher education institutions in delivering high-quality academic services.
The Role of Firm Attributes in Financial Distress Risk Raharjo, Yulianti; Fitriani, Nurul
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.v7i02.1538

Abstract

This study explores the role of firm attributes consisting of corporate reputation, firm size, leverage, financial slack, and depreciation on the financial distress risk. The sample includes 1,789 non-financial public companies listed on the Indonesia Stock Exchange (BEI) during the period 2021 to 2023. Multiple regression analysis using STATA application to test the proposed hypotheses. The findings suggest that companies with a good reputation and high liquidity tend to have a lower risk of financial distress. In contrast, companies with larger sizes, higher leverage, and higher depreciation levels are associated with an increased risk of financial distress. This study expands understanding of the factors affecting financial distress risk, focusing on the financial aspects of companies. Furthermore, the findings are expected to provide useful insights for management regarding the importance of firm attributes (such as corporate reputation, firm size, leverage, financial slack, and depreciation) in managing financial distress risk, especially following the economic impact of the COVID-19 pandemic.
The Impact of ESG Performance on Firm Value: A Study of High and Low Profile Industries in Southeast Asia Utami, Martiana Riawati; Naufal Afif
Journal of Economics, Business, and Government Challenges Vol. 8 No. 1 (2025): 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.v8i1.1523

Abstract

The objective of this study is to gather empirical evidence on the relationship between environmental, social and governance performance (ESG performance) and firm value. The study also aims to identify any differences in ESG performance on firm value between high-profile and low-profile industry types. The research sample has been divided based on the type of high-profile and low-profile industry, in order to ascertain the relationship between ESG performance and firm value, with the aim of identifying any differentiating variables. The study utilises a sample comprising companies listed on the Stock Exchange of Thailand, Bursa Malaysia, Singapore Exchange, Philippine Exchange and Indonesia Stock Exchange between 2014 and 2019. The sample was selected using the purposive sampling method. The data analysis employs panel data regression analysis using the Generalised Least Squares (GLS) method. The findings of this study demonstrate that ESG performance has a positive impact on firm value. Furthermore, the ESG performance of companies in the high-profile industry type has the potential to influence the growth of firm value. This research offers insights that can inform the decision-making processes of companies seeking to implement sustainability-related programmes and operational mechanisms through ESG performance. Additionally, it provides a valuable resource for investors considering sustainability information when making investment decisions.

Page 18 of 20 | Total Record : 191

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