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
190 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 2 (2018): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "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[Satisfaction and Loyalty of Honda Motorcycle Consumers in Jember ]]>
<![CDATA[Reiga Ritomiea Ariescy]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol 1 No 2 (2018): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v1i2.19
<![CDATA[This research aims to analyze the effect of price and product quality on satisfaction and loyalty of Honda motorcycle customers in Jember. The research design is confirmatory research. The research population is all customers of Honda motorcycles in Jember, and then researcher take 114 sample. Researcher take respondents used non-probability sampling techniques with purposive sampling approach. Analysis tool used Structural Equation Modeling (SEM). The results of this research prove that product quality has a significant effect on customer loyalty. Product quality also has a significant effect on customer loyalty. Price does not effect on customer satisfaction, but price has a significant effect on customer loyalty. Customer satisfaction has a significant effect on customer loyalty.]]>
<![CDATA[The Effect on the Information Quality of Mobile Advertising on Brand Attitudes and Purchase Intention in Instagram ]]>
<![CDATA[Egan Evanzha Yudha Amriel]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol 1 No 2 (2018): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v1i2.20
<![CDATA[In this study, social media Instagram is an application to share the photos and video that is currently widely used for culinary business purposes accessible in the mobile channel. This study aims to determine the effect on the information quality of mobile advertising on brand attitudes and purchase intention. Media research used a third party, namely the culinary @wenaktok in displaying advertisinginformation of a food product because the third party has a better effect in advertising rather than a corporate account. The approach used in this study is the quantitative approach. Type sampling technique of non-probability sampling in this study was convenience sampling.Respondents in this study were 152 respondents who are users of Instagram. Analysis technique used in this study isPartial Least Squares (PLS). This study has shown that the information quality of mobile advertisinghas a significant influence on ads attitudes, brand attitude, and purchase intention. The ads attitude has a significant influence on purchase intentions and brand attitudes. The brand attitude has an influence on consumers' purchasing intentions.The conclusion was that the information quality of mobile advertising in @wenaktok account has a significant influence on the ads attitudes, brand attitudes, and purchase intentions of consumers in food products advertised on social media Instagram through culinary account. So that @wenaktok culinary accounts has information quality mobile advertising that is good to used to advertise in Instagram.]]>
<![CDATA[Does the Level of Religiosity Determine Budgetary Slacks Behavior as the Result of Superrior’s Pressure? ]]>
<![CDATA[Made Aristia Prayudi]]>;
<![CDATA[Nyoman Ari Surya Dharmawan]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol 1 No 2 (2018): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "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 ofreligiosity 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 2 (2018): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v1i2.22
<![CDATA[This paper analyzes the phenomenon of financial technology starts tochange 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[Study of Earning Management and Audit Quality in Indonesia ]]>
<![CDATA[Rika Puspita Sari]]>;
<![CDATA[Rida Perwita Sari]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol 1 No 2 (2018): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v1i2.23
<![CDATA[The objectivites of the research is to find out empirical evidence of the determine audit quality in mediating the relantionship between KAP size, KAP tenure and earnings managemen. The population of this study was listed companies in the manufacturing sector at the Indonesia Stock Exchange, and the sample was determined based on following criteria: (a) the annual report ended 31 December, (b) not include in financial secto, ect. There were 355 companies meeting the criteria. The technique used is the analysis of Partial Least Square (PLS). Theresult of this research show that (1) KAP size have significant effect on audit quality; (2) KAP tenure have significant effect on audit quality; (3) Audit quality have significant effect on earning management; (4) KAP size capable of being mediating variabel in the relantionship between KAP size with earning management; (5) KAP Tenure does not capable of being mediating variable in the relantionship between KAP tenure with earning management]]>
<![CDATA[Supply Need Analysis of Strategic Commodities in Supply Chain Management Development in Surabaya ]]>
<![CDATA[Ignathia Martha Hendrati]]>;
<![CDATA[Nuruni Ika Kusuma Wardani]]>;
<![CDATA[Hery Pudjo Prastyono]]>;
<![CDATA[Sishadiyati Sishadiyati]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol 2 No 1 (2019): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v2i1.60
<![CDATA[The problem of food sufficiency is a basic human need so that the availability of food for the people of Surabaya City must always be guaranteed. Law Number 7 of 1996 concerning Food, mandates that the government and the community are responsible for realizing Food Security. The Government organizes the regulation, guidance, control and supervision of sufficient food availability, both in quantity and quality and safety and nutritious, evenly distributed and affordable by the purchasing power of the people. The rate of increase in food demand is faster than the rate of increase in production capacity. Surabaya as a city of trade and services does not have sufficient agricultural land so that the supply of strategic commodities highly depends on supplies from outside the region which cause vulnerability to supply availability and price instability. Based on the description above, intensive monitoring of food price volatility in several markets and food wholesalers in the city of Surabaya is needed in order to maintain supply stability and price stability. One alternative to overcome the problems as above is with the development of the Supply Chain Management logistics city. In the long run according to the results that will be obtained in this study, it is expected to increase the role of PD. Pasar Surya in maintaining supply availability and price stability.]]>
<![CDATA[Audit Quality Based on Internal Audit Capability Model (IACM) and Gender as Mediating Variabel in the Public Sector ]]>
<![CDATA[Rida Perwita Sari]]>;
<![CDATA[Sri Hastuti]]>;
<![CDATA[Oryza Tannar]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol 2 No 1 (2019): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v2i1.61
<![CDATA[The purpose of this study is to examine the influence of competence, Independence, Pressure of Obedience and internal control system to Audit Quality based on Internal Audit Capability Model (IACM) and gender as mediating variable. 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 auditors by taking into account the competence, independence, and pressure of obedience and internal control system 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 auditors in the Inspectorate of East Java Province which amounted to 53 auditors. The results of this study indicate that competence and internal control system affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence, pressure of obedience and gender do not affect the Audit Quality based on Internal Audit Capability Model (IACM).]]>
<![CDATA[Analysis Risk Management of Procurement System Goods/Services (Study Case in PT. Perusahaan Listrik Negara (PERSERO ]]>
<![CDATA[Oryza Tannar]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol 2 No 1 (2019): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v2i1.62
<![CDATA[Procurement is expected to be carried out effectively and efficiently with the principles of fair competition, transparent ,opened and fair treatment for all parties, in accordance with Peraturan Presiden Nomor 54 Tahun 2010 on Government Procurement is an activity to obtain goods and services by the Ministry/Institutions/Regional Working Units/other Institutions starting from the planning process needs to be disclosed all activities to obtain goods and services. As the development of an increasingly modern era, the government infrastructure was varied to keep track of and adapted to the needs of the government. The procurement of goods and services financed by the budget of revenues and expenditures country / region. This study focuses on government procurement of goods and services made in the area of PT. Perusahaan Listrik Negara (PERSERO) Distribusi Jawa Timur Area Pelayanan dan Jaringan Surabaya Selatan (PT. PLN Disjatim) by using the historical approach, sociological approach, institutional approaches, legal and political approach to development based on risk management. The data in this study were obtained by physical or direct data approach with several parties and employees concerned with the procurement of goods and services within the state electricity distribution company of the Eastern Java. The results of this study include the procurement of goods and services in the state electricity company disjatim generally been in accordance with the systems and mechanisms that have been defined in the Peraturan Presiden 54 Tahun 2010 on Government Procurement. However, once studied and reviewed more deeply there are some constraints and the presence of fraudulent behavior committed by the procurement committee and procurement participants and parties involved in the procurement of goods and services.]]>
<![CDATA[Analysis of The Good Corporate Governance Effect on Profitability in Registered Manufacturing Companies in Indonesia Stock Exchange ]]>
<![CDATA[Sutri Handayani]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol 2 No 1 (2019): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v2i1.63
<![CDATA[This study aimed to find out the effect of Good Corporate Governance toward profitability of listed manufacturer companies in Indonesian stock exchange in 2012-2016 periods. The proxies of Good corporate governance are board of commissioners, board of directors, and audit committee. Moreover, the profitability is measured by Return On Equity (ROE). Population in this study were registered manufacturer companies in Indonesian stock exchange in 2012-2016 periods. The sampling technique is purposive sampling method. Based on this method, it is obtained 29 companies. The type of data is secondary data. The data processing uses SPSS (Statistical Package for Social Science) v.20. The data analysis technique used multiple linear regressions. The result of this study showed that partially, the Board of Commissioners and the Audit Committee have no significant effect on profitability while the Board of Directors has a significant influence on profitability. Simultaneously the Board of Commissioners, the Board of Directors, and the Audit Committee had a significant influence on profitability.]]>
