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
191 Documents
<![CDATA[Exercising Professional Judgment: A Case Study of EON Berhad Malaysia ]]>
<![CDATA[Vicky Vendy]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v5i02.234
<![CDATA[Exercising Professional Judgment: A Case Study of EON Berhad Malaysia]]>
<![CDATA[Intellectual Capital on Initial Return: Evidence in Initial Public Offering Companies ]]>
<![CDATA[Condro Widodo]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v5i02.236
<![CDATA[Intellectual Capital on Initial Return: Evidence in Initial Public Offering Companies]]>
<![CDATA[Analysis of the Implementation of Tax Planning in Efficient Corporate Income Tax at PT. Campina Ice Cream Industry, Tbk ]]>
<![CDATA[Siti Salama Amar]]>;
<![CDATA[Devi Lestari Pramita Putri]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol 5 No 2 (2022): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Universitas Pembangunan Nasional "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v5i2.228
<![CDATA[The purpose of this study was to analyze the application of tax planning in corporate income tax efficiency at PT. Campina Ice Cream Industry, Tbk. in accordance with the general provisions of applicable taxation.PThis research is motivated by the development of the business world which is influenced by the provisions of tax laws and the development of companies that want their business to generate maximum corporate profits, so that the company will receive capital to improve the company's operational performance.Types of researchThis is a quantitative descriptive study. The technique used in the data collection procedure is documentation, the data is obtained from the official website of the Indonesia Stock Exchange (IDX) 1 Profit and Loss Report and Profit and Loss Report after Fiscal Reconciliation from PT Campina Ice Cream Industry, Tbk. by analyzing the data referring to the theoretical basis, reviewing the processed data and its application based on the General Provisions of Taxation for the efficiency of Corporate Income Tax (PPh).Research resultsthis can be a guidance for companies in implementing Corporate Income Tax Calculation with cost efficiency based on legality, and consistent theories so that research shows that the implementation of tax planning by PT. Campina Ice Cream Industry, Tbk. will prove to be able to streamline the tax burden. The results of the tax planning conducted by PT. Campina Ice Cream Industry, Tbk. is the burden of corporate income tax which also decreases, this cannot be said to be effective because the taxable profit of the company decreases. It is said to be effective efficient if the company's profit has increased. Tax planning can be used as a means of tax management that can support the efficiency of the company's tax burden.]]>
<![CDATA[IMPLEMENTATION OF TOTAL QUALITY MANAGEMENT (TQM) IN IMPROVING MANAGERIAL PERFORMANCE IN POST-MERGER SYARIAH BANK INDONESIA ]]>
<![CDATA[Helmina Ardyanfitri]]>;
<![CDATA[Wilma Cordelia Izaak]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 6 No. 01 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v6i01.246
<![CDATA[This research aims to analysis of the implementation of Total Quality Management (TQM) at Bank Syariah Indonesia branch office Surabaya Dharmawangsa and analysis of the implementation of Total Quality Management (TQM) in order to improve managerial performance at Bank Syariah Indonesia, branch office Surabaya Dharmawangsa. This study uses a qualitative research method with a descriptive approach. Research data obtained from primary data and secondary data. While the primary data sources are four employees of Bank Syariah Indonesia branch office Surabaya Dharmawangsa with secondary data from various literatures such as books, journals, and articles that are relevant. Data collection techniques used by observation, interview, and documentation. While the data processing technique is done by editing, organizing and analyzing data. The results obtained by researchers are that the application of Total Quality Management (TQM) at Bank Syariah Indonesia branch office Surabaya Dharmawangsa is considered quite good and in line with Total Quality Management (TQM) theory which is a strategy in management that is oriented to customer satisfaction which involves all employees or parts of the company. The application of Total Quality Management (TQM) has relevance to managerial performance at Bank Syariah Indonesia branch office Surabaya Dharmawangsa. This is evidenced by the many aspects that can be linked such as evaluations carried out to improve managerial performance as well as in Total Quality Management (TQM).]]>
<![CDATA[IMPACT OF THE COVID-19 PANDEMIC ON INDONESIAN CAPITAL MARKET (IDX COMPOSITE) ]]>
<![CDATA[Irzameingindra Putri Radjamin]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 6 No. 01 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v6i01.247
<![CDATA[The COVID-19 pandemic has caused many problems globally. Various sectors have been affected by this pandemic. In this study, we aim to determine the impact of the COVID-19 pandemic on the Indonesian capital market (IDX Composite). The method used in this study is the quantitative method of collecting data on COVID-19 cases in Indonesia in 2020 and 2020 IDX Composite data from the government’s official website. We also use the Granger Causality Test to check the relationship between those two variables. The COVID-19 impact on Indonesian Capital Market can be seen from this study’s result, where the 2020 COVID-19 cases in Indonesia had a quite large impact on Indonesian Capital Market (IDX Composite). When the COVID-19 cases started in Indonesia in March 2020, the IDX Composite experienced a significant decline.]]>
<![CDATA[The Implementation of Green Accounting Based on University Social Responsibility (USR) in Muhammadiyah University of Sidoarjo ]]>
<![CDATA[Santi Rahma Dewi]]>;
<![CDATA[Eny Maryanti]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 1 No. 1 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v1i1.4
<![CDATA[This study aims to determine the application of green accounting based onuniversity social responsibility (USR) at Muhammadiyah University of Sidoarjo.The population in this study were officials at Muhammadiyah University of Sidoarjo. Data collection techniques in this study are documentation and questionnaires. The sampling technique used is simple random sampling. The design of this research is descriptive research. In the questionnaire presents elements of the statement about 1) environmental awareness on the implementation of green accounting based on university social responsibility in UMSIDA. 2) environmental involvement on green accounting implementation based on university social responsibility in UMSIDA 3) environmental report on green accounting implementation based on university social responsibility in UMSIDA 4) environmental audit on green accounting implementation based on university social responsibility in UMSIDA. The result of the research by collecting questionnaires and processing it with SPSS 18.0 got the conclusion that the environmental awareness is high enough indicated by the percentage. Medium environmental involvement because UMSIDA has not implemented green accounting in the policy. With no policy so that the results of the questionnaire for the report is low and environmental audits also do not exist. It is expected that UMSIDA can apply Green Accounting to increase efficiency and operational effectiveness.]]>
<![CDATA[Visual Communication as a Promotional Strategy Attraction of Shopping Center (Case Study on Thematic Decoration of The Avatar Pandora : The Way of Water in Senayan City Mall) ]]>
<![CDATA[Yahya, Zulhilmi]]>;
<![CDATA[Wenny]]>;
<![CDATA[Guntama, Erdani Arya]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 6 No. 01 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v6i01.252
<![CDATA[The COVID-19 pandemic accelerated the growth of online shopping, posing challenges for shopping centers and impacted consumer’s visit motivations. But during Post-Pandemic, the economy gradually recovered as an opportunity to cater. Marketing communication plays a crucial role in facilitating understanding between businesses and consumers. An attractive and unusual visual appearance is important for shopping centers to remain competitive. The situational factors provide an opportunity for shopping centers to implement attractive innovations, including visual communication. An exemplary shopping center that has utilized visual communication as a marketing strategy is Senayan City Jakarta. This study aims to analyze the effectiveness of visual communication, particularly to the exploration determinant, through the thematic decoration of The Pandora Avatar: The Way of Water Experience combined with Christmas Festive as unusual situational factors. The research adopts a qualitative methodology incorporating Situational Factors Theory and Integrated Marketing Communication. Customer traffic data and stakeholder interviews are analyzed to gain insights into the impact of the themed decoration strategy. The study also considers secondary research and internal data provided by Senayan City Management. The findings reveal that thematic decoration strategy employed by Senayan City Mall has successfully attracted visitors, particularly the exploration determinant, with 57% (November to December 2022) +15% (December 2022 to January 2023) increament of customer traffic. Despite challenges of unpredictable queues and crowd management issues due to community activity restrictions (PPKM), the thematic decoration has proven to be an effective promotional strategy]]>
<![CDATA[Analysis of the Implementation of Tax Planning in Efficient Corporate Income Tax at PT. XYZ on the ISE ]]>
<![CDATA[Salama, Siti]]>;
<![CDATA[Salama, Devi Lestari Pramita Putri]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v5i02.256
<![CDATA[This study aims to analyze the tax planning application at PT. Campina Ice Cream Industry, Tbk‘s corporate income tax efficiency in accordance with the general provisions of applicable taxation. This research is motivated by the development of the business world which is influenced by the provisions of tax laws and the development of companies that want their business to generate maximum corporate profits, so that the company will receive capital to improve the company's operational performance.Types of researchThis is a quantitative descriptive study. The technique used in the data collection procedure is documentation, the data is obtained from the official website of the Indonesia Stock Exchange (IDX) 1 Profit and Loss Report and Profit and Loss Report after Fiscal Reconciliation from PT Campina Ice Cream Industry, Tbk. by analyzing the data referring to the theoretical basis, reviewing the processed data and its application based on the General Provisions of Taxation for the efficiency of Corporate Income Tax (PPh).Research resultsthis can be a guidance for companies in implementing Corporate Income Tax Calculation with cost efficiency based on legality, and consistent theories so that research shows that the implementation of tax planning by PT. Campina Ice Cream Industry, Tbk. will prove to be able to streamline the tax burden. The results of the tax planning conducted by PT. Campina Ice Cream Industry, Tbk. is the burden of corporate income tax which also decreases, this cannot be said to be effective because the taxable profit of the company decreases. It is said to be effective efficient if the company's profit has increased. Tax planning can be applied as a way of tax management that can strengthen the company's tax burden efficiency value.]]>
<![CDATA[The Effect of Good Corporate Governance on Firm Value ]]>
<![CDATA[Imtizal Jauhara Kusuma]]>;
<![CDATA[Dian Anita Nuswantara]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v4i1.167
<![CDATA[This study aims to prove the effect of Good Corporate Governance (GCG) procedures which include the Board of Commissioners, Independent Commissioners, Audit Committee, Managerial Ownership and Institutional Ownership on Company Value. This research is a quantitative research because it aims to generalize the research results. The type of data used is secondary data with a research sample of non-financial state-owned companies that regularly publish financial reports on the Indonesian Stock Exchange during the period 2016 to 2018. Data analysis uses multiple linear regression using the SPSS program. The results of the analysis on the t test show that the variables of the Board of Commissioners and Institutional Ownership have an effect on firm value. While the three independent variables, the size of the Independent Commissioner, the Audit Committee and Managerial Ownership have no effect on firm value.]]>
<![CDATA[THE UNDERSTANDING OF THE STATE CIVIL APPARATUS OF CASCADING IN BENGKULU TENGAH REGENCY ]]>
<![CDATA[Arief Tangkas Wicaksono]]>;
<![CDATA[Fachruzzaman]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v4i1.168
<![CDATA[This research aims to determine the understanding of the State Civil Apparatus of cascading in Bengkulu Tengah Regency. This research was conducted at SKPD Central Bengkulu Regency using a qualitative approach. The method uses data in using primary data from in-depth interviews. It supports the distribution of questionnaire data from distributing questionnaires to the Head of Subdivision of Planning, Planning, and Organization in SKPD Bengkulu Tengah Regency as many as 60 sheets. The data validity technique in this study used the triangulation technique of data sources. From the results of the research on the understanding of the State Civil Apparatus towards cascading in the form of the products of the average trend answers and the consequences of in-depth interviews of the State Civil Apparatus in Bengkulu Tengah Regency, understand, apply, and play a role in carrying out cascading, but the process of preparing cascading is still hampered due to the RPJMD in Bengkulu Regency Tengah is still not correct because the RPJMD in Bengkulu Tengah is oriented towards cascading, cascading should be introduced to the RPJMD so that BAPPEDA has difficulty synchronizing the RPJMD and cascading. Based on these results, this research can be used as material for consideration and input for the Regional Government of Bengkulu Tengah Regency.]]>
