cover
Contact Name
Kiki Nuriska Denhas
Contact Email
kiki.denhas.ak@upnjatim.ac.id
Phone
+6281572276822
Journal Mail Official
ebgc@upnjatim.ac.id
Editorial Address
Jl. Raya Rungkut Madya Surabaya, Indonesia
Location
Kota surabaya,
Jawa timur
INDONESIA
Journal of Economics, Business, and Government Challenges
ISSN : 19797117     EISSN : 26144115     DOI : https://doi.org/10.33005/ebgc
Core Subject : Economy, Social,
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
DIGITAL MOVEMENT OF OPINION MOBILIZATION FOR FOOTBALL TOURNAMENT FANS IN INDONESIA: SNA STUDY #PIALAMENPORA2021 VS #PERSIJADAY Vina Devi Yekti Irawan; Osly Usman
Journal of Economics, Business, and Government Challenges Vol 4 No 2 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC)
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.196

Abstract

This research examines the role of the #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
THE ROLE OF PUBLIC ACCOUNTING FIRM QUALITY AND MANAGERIAL OWNERSHIP ON THE INTEGRITY OF FINANCIAL STATEMENTS IN INSURANCE COMPANIES LISTED ON THE IDX Desi Natalia Tampubolon; Fajar Syaiful Akbar
Journal of Economics, Business, and Government Challenges Vol 4 No 2 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC)
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.197

Abstract

The intent of the discussion of the study this is to understand and prove empirically the “The influence of management ownership and the effect of the quality of the public accounting firm (KAP) on the Integrity of Financial Statements in insurance companieslistedontheIDX”. Thediscussionofthisstudyappliesthe“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)”.
THE EFFECT OF KNOWLEDGE, TAXPAYER AWARENESS AND TAX SANCTION ON THE TAX COMPLIANCE Yosy Fryli Mianti; Gideon Setyo Budiwitjaksono
Journal of Economics, Business, and Government Challenges Vol 4 No 2 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC)
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.198

Abstract

This study aims to determine the effect of knowledge, awareness of taxpayers, and tax sanctions on taxpayer compliance. The population of this study is an individual taxpayer registered at the Pratama Surabaya Mulyorejo Tax Service Office and the determination of the sample using incidental sampling. This study used a sample of 100 respondents who were calculated using the Slovin formula. The sample collection method used a questionnaire which was measured using a Likert scale. The analysis technique uses Partial Least Square with WarpPLS 7.0 software. The results of this study indicate that knowledge, awareness of taxpayers, and tax sanctions have a positive effect on individual taxpayer compliance at the Pratama Surabaya Mulyorejo Tax Service Office.
ANALYSIS OF THEORY OF PLANNED BEHAVIOR (TPB) IN DISOBEDIENCE BEHAVIOR TOWARDS OCCUPATIONAL HEALTH AND SAFETY (K3) Rhendy May Perdana
Journal of Economics, Business, and Government Challenges Vol 4 No 2 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC)
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.199

Abstract

Work accident is one of problems which often occurs to workers at company. This accident usually happens because of the employee itself and working environment factors, especially entrepreneur factors. Occupational health and safety is one of protection aspects for labor which has arranged on the law of Republic Indonesia number 13 in 2003. Not a slight, the work accident is caused by Behavioral Disobedience against occupational health and safety. The aim of this research is to know and analyze Behavioral Disobedience against occupational health and safety by Analysis of Theory of Planned Behavior (TPB). Sample in this research is an employee who has region of work around Surabaya City, man/woman 17-55 years old. This research uses the technique of sampling about 104 respondents. The data analysis technique in this research uses Partial Least Square (PLS). The result of this research concludes that (1) attitude influences significantly positive effect to intention, (2) Subjective norm influences significantly positive effect to intention, (3) perceived behavioral control influences significantly positive effect to intention, (4) intention influences significantly positive effect to behavior, (5) perceived behavioral control influences significantly positive effect to behavior.
ANALYSIS OF THE EFFECTIVENESS OF THE GOVERNMENT'S ASSISTANCE FOR MICRO BUSINESSES ON CULINARY SECTOR MSMES IN THE MASS OF THE COVID-19 VIRUS PANDEMIC IN SAWAH BESAR DISTRICT, CENTRAL JAKARTA Mochamad Arief Iskandar; Sugeng Santoso; Ridho Sunella Putra; Gita Thessa Lonika Putri; Reza Wahyu Perdana; Purna Irawan
Journal of Economics, Business, and Government Challenges Vol 4 No 2 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC)
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.200

Abstract

The economic chaos that has occurred in almost all parts of the world has an unstable global economic condition due to the Corona Virus. In the midst of the onslaught of the global economic crisis, small, medium and large businesses are all affected by the Corona Virus outbreak that has attacked the whole world. Since the Corona Virus attacked the entire world, many MSMEs have experienced many obstacles and obstacles, especially in terms of capital. The government is trying to solve this problem by launching a financing program for MSMEs and cooperatives, namely Assistance for Micro Businesses (BPUM). The purpose of this study was to determine the effectiveness of Assistance for Micro Business Actors (BPUM) in increasing the income of MSMEs in Sawah Besar District, Central Jakarta. The data collection process was carried out by giving a number of questionnaires to several traders selling around the Sawah Besar District, totaling 10 respondents. This research approach uses quantitative descriptive methods. The results showed that the impact of the Covid-19 pandemic was that the MSME assistance program had a positive impact on MSME income in Sawah Besar District, Central Jakarta. So it is advisable for the government to continue to run the Assistance for Micro Businesses (BPUM) program to help MSME capital problems. The results showed that the impact of the Covid-19 pandemic was that the MSME assistance program had a positive impact on MSME income in Sawah Besar District, Central Jakarta. So it is advisable for the government to continue to run the Assistance for Micro Businesses (BPUM) program to help MSME capital problems. The results showed that the impact of the Covid-19 pandemic was that the MSME assistance program had a positive impact on MSME income in Sawah Besar District, Central Jakarta. So it is advisable for the government to continue to run the Assistance for Micro Businesses (BPUM) program to help MSME capital problems.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND COMPANY CHARACTERISTIC ON ENVIROMENTAL DISCLOSURE Moh Syuad Iman; Novi Darmayanti; Martha Suhardiyah
Journal of Economics, Business, and Government Challenges Vol 4 No 2 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC)
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.202

Abstract

This study aims to examine the effect of good corporate governance and company characteristics on environmental disclosure. Good corporate governance is represented by the variable size of the board of commissioners, independent commissioners, and the audit committee. Meanwhile, company characteristics are represented by size and age variables. This research is a quantitative research. The data taken is secondary data. The data in this study were obtained using library research. The population in this study are companies listed on the BURSA EFEK INDONESIA (BEI) in the period 2015 - 2020. The research sample taken is companies that are included in the natural resources sector and collected using purposive sampling method. A total of 6 companies were determined as the research sample. The data analysis method in this study uses a statistical scientific approach. The analytical method used is multiple regression analysis consisting of classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test) and hypothesis testing (coefficient of determination, t test, F test). The results of this study indicate that the adjusted R2 value is 98.9% which means that the environmental disclosure variable can be explained by the five independent variables, namely the board of commissioners (DK), independent commissioners (KOMIN), audit committee (KOAU), size (SIZE), and age (AGE). The results of the t-test of this study indicate that: the board of commissioners, independent commissioners, audit committees, size, age have a positive effect on environmental disclosure. While the results of the F test from this study prove that the board of commissioners, independent commissioners, audit committee, size, age have a simultaneous effect on environmental disclosure.
The Effect of Good Corporate Governance, Profitability, and Media Disclosure on Corporate Social Responsibility Gita Andini Saputri; Suyatmin Waskito Adi
Journal of Economics, Business, and Government Challenges Vol 5 No 1 (2022): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v5i1.207

Abstract

This study aims to determine the effect of disclosure of Good Corporate Governance (GCG), profitability, and media disclosure on Corporate Social Responsibility. The population and sample in this study are property and real estate companies listed on the Indonesia Stock Exchange from 2017-2019. The sampling technique in this study used the purposive sampling technique. The number of samples in this study was 75 property and estate companies listed on the IDX from 2017-2019. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that managerial ownership does not affect CSR. Institutional ownership affects CSR. Independent commissioners do not affect CSR. The size of the board of commissioners does not affect CSR. Profitability does not affect CSR. Media disclosure does not affect CSR.
Analysis of Planning System Digitalization of Non Cash Sales of Electric Equipment Companies Widiar Onny Kurniawan; Nanda Kirana
Journal of Economics, Business, and Government Challenges Vol 5 No 1 (2022): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v5i1.208

Abstract

CV Sinar Elektronik is a trading company that distributes electrical equipment like a cables, sockets, switches and etc. As a trader engaged in trading, it is important to pay attention to the information on the sales system. Sales are the main component of business processes so the exhibition can run smoothly and rhythmically. A great sales system and system will produce the right information for users. The operating system researcher conducted an analysis of the CV Sinar Elektronik distribution system and procedure which had several drawbacks and caused problems. The first problem is the lack of sales order number information and shipping information on sales orders, dust particles can be used as transaction identifiers. The second problem is that hive customers don’t have a credit limit. The last problem is the absence of a customer complaint collection system. This study to analyze and evaluate the computerized information system of the sales cycle of CV Sinar Elektronik. This type of research information is qualitative and uses kick-the-bucket information sources obtained within the company. The data collection methods used are interviews, observation and documentation. The result of this research is the design of an automated commercial information system, the improvement of the techniques and documents of the CV Sinar Elektronik.
Financial Crime in the Perspective of Criminal Law Johan Pieter Elia Rumangun; Luciana Borolla
Journal of Economics, Business, and Government Challenges Vol 5 No 1 (2022): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v5i1.209

Abstract

This study aims to analyst the Financial Crime in the Perspective of Criminal Law. This study used a survey method and Employees at the Regional Government of the Aru Islands District as the research subject. Data collection techniques used were interview and observations techniques. The data obtained were analysed using qualitative descriptive analysis techniques. The results of this research is that financial crimes often occur within the scope of local government. This is due to a weak internal control system from the leadership on employee performance.
Social Media Marketing and TOE Framework Exploration in Digital Micro or Small and Medium Enterprises Wilma Cordelia Izaak; Theodora Cicelia Khristi; Nuruni Ika Kusumawardhani
Journal of Economics, Business, and Government Challenges Vol 5 No 1 (2022): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v5i1.210

Abstract

This study aims to determine the function and role of digital MSMEs stands for Micro or Small-Medium Enterprises using TOE exploration during the Covid-19 pandemic. The Covid-19 pandemic has made the majority of the economic sector, especially MSMEs, decline. The majority of MSMEs actors cannot develop and many ended up in bankruptcy. This is what makes MSMEs business actors change the function and role of digital MSMEs during the COVID-19 pandemic with a sales strategy through a digitalization scheme. The digitization scheme is by utilizing a market place (intermediary) and using social media as a marketing technique. In addition, digital MSMEs actors must be able to synergize with consumers in marketing products and services. Thus the digital MSMEs development scheme can be an alternative to save business actors in the midst of the Covid-19 pandemic. This article uses the literature study method by elaborating various literatures on the development of digital MSMEs. This article argues that the development of digital MSMEs has become an alternative to saving as well as developing the functions and roles of digital MSMEs during the COVID-19 pandemic.

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