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Kiki Nuriska Denhas
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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 191 Documents
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Indonesia's Tax Incentives Policies in Supporting the Post-Pandemic Trade Activities of MSMEs, Mulya Rattan Pertiwi, Elyana Ade
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.v8i1.1569

Abstract

This research will discuss the role of tax incentives in supporting Micro, Small, and Medium Enterprise (MSMEs), Mulya Rattan trade activity post Covid-19 Pandemic. The existence of a tax intensive program from the Indonesian government helps the export activity considering high taxes are the main problem for MSMEs. The incentive aimed to support Mulya Rattan product marketing to positively and sustainably improve their gain during economic recovery. This research is using qualitative research methods supported by primary data from in-depth interviews with the Founder of Mulya Rattan. The interviews were then analysed with existing literature studies. The result of this research shows that tax incentive issued by the Directorate General of Taxes, Ministry of Finance of the Republic of Indonesia is positive towards the MSMEs in general. However, the incentive did not make a significant difference to Mulya Rattan as the level of economic activity carried out is the same when compared to activities before the incentive was implemented. Mulya Rattan has the ability to stabilize their product export even without the help of the incentive by utilizing self-managed resources into competitive products. Therefore, if we see this phenomenon through Ambiguity-Conflict Model by Richard E. Matland, it is seen as experimental implementation. The Ambiguity of the incentive was high considering the minimal policy delivery mean utilized by the government resulting in Mulya Rattan not knowing the incentive itself.
The Effect of Organizational Support, Leadership Style and Work Environment to Employee Performance at KPPBC TMP A Pasuruan Angga Pradika, Alfian; Harsasi, Meirani; Maharani, Anita
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.v8i1.1573

Abstract

Through this research, our aim is to present the dynamics within factors affecting employee performance in KPPBC TMP A Pasuruan, as public service offices. The research approach is quantitative, and KPPBC TMP A Pasuruan public service office as our study object. The technique to collect data was through questionnaire distribution. The type of data collection is cross-sectional, and all incoming data is analyzed through multiple linear regression analysis techniques. After collecting and analyzing the data, we then discover factors assumed to influence employee performance at KPPBC TMP A Pasuruan are proven, partially and simultaneously. The contribution that can be made from this research is to enrich the literatures that discusses concept and case study of employee performance in public services. The concepts including employee performance, organizational support, leaderships’ style and work environment.
A Bibliometric Analysis of Best Practices on The Food Security Strategy to Economic Resilience Utami, Anisa Fitria; Triandini, Noer Aida; Nadofah
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.v8i1.1587

Abstract

Food security has remained a global concern, despite efforts in the international goal to eliminate food insecurity during the last few decades. However, the subjective dimension of food security has received little attention in food security research. Research Methods: This article provides detailed procedural directions for (i) combining and cleaning bibliometric data from several databases (Scopus and Web of Science) and (ii) doing bibliometric analysis with multiple tools (bibliometrix and VOSviewer). Then, We used bibliometric analytic techniques with regard to document type, subject area, author, and country of publishing. Finding/Results: The study's findings reflect research trends, highlight major research obstacles, and suggest prospective areas for future research in this fascinating field. Conclusion: The results show an increase in studies on food security strategies, especially during the Covid-19 pandemic, due to the increasing global awareness of challenges such as climate change and population growth. China is the country with the highest number of publications on food security strategies. Research on food security strategies is multidisciplinary, involving economic, environmental, and social aspects, so multidisciplinary and global collaboration is needed.
Political Energy Rhetoric and Market Reactions: Event Study of Global Equity, Fossil, and Renewable Assets Akbar, Rasyidi Faiz
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.v8i1.1600

Abstract

This study investigates the market reactions to Donald Trump’s 2024 presidential announcement, focusing on its impact on equity markets, coal, and clean energy assets. Given the limited research on how pro-fossil fuel political rhetoric affects both traditional and emerging energy sectors, this study highlights the spillover effects between fossil and clean energy markets. Using event study methodology, the analysis covers a 10-day window surrounding the announcement (t–5 to t+5), calculating abnormal returns (AR), average abnormal returns (AAR), and cumulative average abnormal returns (CAAR) across various markets. The results show positive abnormal returns in equity markets of Canada, China, and Saudi Arabia, reflecting optimism toward energy and trade policies. However, fossil fuel markets showed mixed reactions, with significant declines in crude oil and natural gas. Renewable energy assets, including Canadian Solar and First Solar, suffered losses, as did the electric vehicle and lithium sectors, particularly companies like Tesla and Tianqi. The findings contribute to the understanding of market sensitivity to political energy signals and offer valuable insights for investors and policymakers, with future research suggesting a need for exploring the long-term impact of policy shifts on market behaviour and stability.
The Impact of Trust And Promotion on The Increase In Consumer Usage of The LINKAJA Application at Margomulyo Surabaya Fuel Station Kurniawan, Taufik; , Dhiyan Septa Wihara; Nindya Kartika Kusmayati; Yuli Kurniawati; Bayu Permadi
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.v8i1.1609

Abstract

This research aims to determine the influence of consumer trust and promotions on increasing the use of the LinkAja application at the Margomulyo gas station, Surabaya city. The population in this study were consumers at the Margomulyo gas station, Surabaya city, who made purchases using the LinkAja application. The data source used is primary data using random sampling techniques using a sample size of 100 respondents. The analytical method for this research uses multiple linear regression analysis with SPSS (Statistical Product And Service Solution) version 2.10 for Windows with multiple linear regression results Y = 5.968 + 0.209X1 + 0.2073X2 + e. The assessment results are valid and reliable, have a normative distribution, are free of heteroscedasticity, are free of multicollinearity and are free of autocollinearity. Multiple linear models were obtained. Based on the results of the analysis of the T Test results using the formula above, it is known that the magnitude of the influence of the trust impact variable on increasing the use of the LinkAja application is 0.03. Promotion of increasing interest using the LinkAja application by 0.01. Based on the results above, it can be seen that the trust variable is a variable that has a greater influence of 0.03 on increasing use of the LinkAja application. Trust will also lead to manipulative marketing because trust has a big opportunity to get customers.
Firm Characteristics and Management Performance: A Governance-Based Assessment of Indonesian SOEs Dewi Sutjahyani
Journal of Economics, Business, and Government Challenges Vol. 8 No. 2 (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.v8i2.1608

Abstract

This study investigates the influence of ownership structure, capital structure, and firm characteristics on management performance in Indonesian State-Owned Enterprises (SOEs), with Good Corporate Governance (GCG) examined as a moderating variable. Using a quantitative associative approach and Moderated Regression Analysis (MRA) within the PLS-SEM framework, the research analyzes data from 10 SOEs listed on the Indonesia Stock Exchange between 2021 and 2024. The findings reveal that only firm characteristics—specifically firm size and age—significantly enhance management performance, while ownership structure and capital structure show no significant effects. Additionally, GCG demonstrates neither a direct influence nor a moderating role in the tested relationships. The novelty of this study lies in its empirical focus on newly listed SOEs during a critical period of governance reform, offering fresh insights into the symbolic implementation of GCG and its limited impact on managerial outcomes. These results contribute to the growing body of literature on public enterprise governance by highlighting the importance of internal organizational capacity over structural and regulatory compliance. The study suggests that future reforms in SOEs should prioritize institutional strengthening and capacity-building to achieve effective governance and sustainable performance.
Local CEO and Financial Distress Risk: The Moderating Effects of Leverage Fitriani, Nurul
Journal of Economics, Business, and Government Challenges Vol. 8 No. 2 (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.v8i2.1611

Abstract

This study aims to explore how having local CEOs impacts a company's likelihood of encountering financial distress, and to evaluate the role of leverage as a moderating factor in this relationship. The research employs 1,500 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, illustrating the recovery phase after COVID-19. Hierarchical regression analysis is employed to test the hypotheses, whereas the Coarsened Exact Matching (CEM) technique is employed to guarantee the reliability and stability of the findings. The results suggest that having a local CEO typically correlates with a reduced likelihood of financial distress, indicating that their emotional and social ties to the region may encourage more prudent and long-term decision-making. Nevertheless, this mitigating effect weakens in firms with higher leverage, which is independently linked to a greater risk of financial distress. The study offers a theoretical contribution by combining place attachment theory with pecking order theory to explain the dynamic between CEO locality and capital structure in shaping financial outcomes in emerging economies. It emphasizes the strategic advantage of appointing local CEOs, particularly for firms exposed to financial uncertainty. Moreover, the results underscore the importance of aligning executive characteristics with the firm’s financial profile to strengthen resilience. This research advances existing literature on local CEO impact by specifically addressing their role in mitigating financial distress and by evaluating how leverage conditions this effect.
The Performance of Hotel Daily Workers in Bali: A Model Moderated by Job Insecurity on the Effects of Learning Agility and Work-Life Balance Ahmad Saputra, Vian
Journal of Economics, Business, and Government Challenges Vol. 8 No. 2 (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.v8i2.1613

Abstract

The purpose of this study is to analyze the impact learning agility and work-life balance on performance of daily hotel workers in Bali through job insecurity as a moderating variable. The role workforce of the hospitality industry in Bali is crucial, also it is important to understand the dynamics that affect performance which can help improve job security, particularly caused by certain events such as the COVID-19 pandemic. This research used a quantitative method, 96 of hotel daily workers in Bali as respondents and surveyed using purposive sampling techniques, while data processing uses Partial Least Square (PLS) software. Results showed that there is a positive and significant impact of learning agility and work-life balance on performance, while negative and significant impact on job insecurity. Job insecurity have a significant negative impact on performance. Furthermore, job insecurity significantly mediates the relationship between both learning agility and work-life balance on performance. Results imply that although enhancing learning agility and maintaining a good work-life balance are necessary to improve performance, the basic sense of job insecurity can markedly moderate these relationships, indicating that hotel management should address the affective aspect of job security to effectively manage employee performance.
Mitigating Indonesia's Financial Market Risk: A Cluster-Based Approach to Payment System Infrastructure Seputro, Dimas Nugroho Dwi
Journal of Economics, Business, and Government Challenges Vol. 8 No. 2 (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.v8i2.1614

Abstract

An analysis of Indonesia's payment systems and financial market infrastructure (FMI) reveals a landscape in the midst of a fundamental shift toward digitalization.  The study defines the regional disparities in this transformation and their respective risks. We clustered provinces using Euclidean distance and average linkage. The highest quality analysis resulted in a 3-cluster solution, with clusters reflecting low, moderate, and high risk profiles. Our findings indicate that the high-risk cluster (DKI Jakarta) is characterized by a concentration of financial activity to level up the systemic risk and cyber threat. Meanwhile, the moderate-risk cluster, which includes provinces such as West and Central Java, has a relatively high level of digital adoption but is not as extreme compared to the concentration in the first cluster. Last but not least, the large-volume, low-risk cluster with little transactions high level of digitalisation. This cluster is also the most exposed to economic marginalization, but sees less cyber risks than all of the other groups. Based on these results, the study argues that gaining a deeper knowledge of these distinct cluster-specific risk profiles is imperative in tailoring bespoke targeted risk mitigation strategies which can ultimately help steer Indonesia's financial ecosystem towards greater stability and inclusivity for all its citizens alike.
The Role of Fraud Hexagon Theory Perspective in Detecting Tax Fraud Safira, Selma Putri
Journal of Economics, Business, and Government Challenges Vol. 8 No. 2 (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.v8i2.1615

Abstract

This study aims to analyze the factors influencing Tax Evasion using the Fraud Hexagon Theory perspective. This research is highly relevant considering the importance of understanding the dynamics of Tax Evasion in the context of organizational and individual behaviour. Amidst the government's efforts to increase state revenue through the tax sector, a deep understanding of the factors that encourage and suppress tax evasion is crucial. This type of research is quantitative using an explanatory research approach. The study population is registered and active corporate taxpayers at the Directorate General of Taxes Regional Office 1, with a sample of 100 respondents selected using a purposive sampling technique. The analysis technique applied is PLS-SEM, which is effective in measuring and modelling the relationship between variables. The results show that Pressure, Capability, and Collusion have a significant effect on Tax Evasion, while Opportunity, Rationalization, and Arrogance do not show a significant effect. This finding rejects several previous studies stated that Opportunity, Rationalization, and Arrogance play a greater role in Tax Evasion. This research contributes to tax policy, with the hope that strengthening technology-based tax administration systems is crucial for improving oversight and transparency. These results suggest that Opportunity, Rationalization, and Arrogance, which better support Tax Compliance, should be prioritized in efforts to reduce Tax Evasion. These three elements are integral to the Fraud Hexagon Theory, which broadens understanding of the factors that drive fraudulent activities, including Tax Evasion.

Page 19 of 20 | Total Record : 191

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