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International Journal of Economics Development Research (IJEDR)
Published by Yayasan Pendidikan Riset dan Pengembangan Intelektual
ISSN : 27157903     EISSN : 2715789X     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
IJEDR focuses on economics, innovation, and investment. Dedicated to enhancing economics development a country, regional and the world in general. IJEDR invites papers on Economics field (Economic growth, Monetary and fiscal policy effect, Innovation practices, Innovation impact, Corporate finance, Financial econometrics, Investment, Banking, International finance, stock exchange).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 810 Documents
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Strategy for Increasing the Use of Domestic Products in the Procurement of Goods/Services in Government Procurement Agency Juniarty Erika Magdalena Saragi; Hamka Hamka; Mala Sondang Silitonga
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3340

Abstract

This study aims to identify factors that influence the use of Domestic Products (PDN) in the implementation of Goods/Services Procurement (PBJ) at the Government Procurement Policy Institute (LKPP) and formulate effective strategies in increasing the use of PDN in the implementation of PBJ in LKPP. This research is qualitative research, using primary and secondary data sources with data collection techniques in the form of interviews with key informants and documentation studies. The results showed that the factors influencing the use of PDN in PBJ in LKPP include driving factors and inhibiting factors. The driving factors that influence the use of PDN in PBJ in LKPP include PDN Policy, Contract Process, Strict Procurement and Supervision Practices, and the Use of IT and PDN Information that is easily accessible. The inhibiting factors that affect the use of PDN in PBJ in LKPP include the uneven ability of PBJ human resources, the unavailability of PDN Goods/Services or their substitutions, and the quality of PDN Goods/Services is not optimal, including security system issues. This study recommends steps as a strategy to increase PDN in PBJ in LKPP, namely Internalization of PDN Policy, Optimization of PBJ Process starting from the Procurement Planning stage, Election Preparation, Election Implementation, and Preparation and Improvement of Documents ranging from Planning Documents, Election Preparation Documents and Election Implementation Documents in order to ensure PDN obligations in the implementation of PBJ.
An Analysis of PPH 25 Incentive Utilization Rezanda Tito Arnata Putra; San Rudiyanto
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3341

Abstract

This study aims to determine how the implementation of PT.X's tax obligations before and after utilizing Income Tax Article 25 incentives during the Covid-19 Pandemic, in order to assess the benefits of utilizing these incentives on the Company. The method used is descriptive analysis method with case method. The data obtained will be processed and analyzed in accordance with the theory studied to draw conclusions. From the results of the study it can be concluded that the incentives have been utilized properly by PT. X, and this utilization has a good impact or provides benefits for the company, which means that the Income Tax Article 25 incentive has been right on target for the company. The amount of Income Tax Article 25 installments before and after utilizing Income Tax Article 25 incentives during the Covid-19 Pandemic.
Factors Affecting the Preparation of Financial Statements based on FAS MSME Nurapni Jami Putri; Zesmi Kusmila
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3348

Abstract

This study aims to determine what factors influence the preparation of financial statements based on FAS MSME on Micro, Small, and Medium Enterprises activities in Sungai Full City. The type of research used is quantitative research. The population in this study is MSME actors, and sampling techniques used random sampling. Data collection is carried out by distributing questionnaires, where respondents answer questions that have been provided answers. The results of this study show that the dominant influencing factors in the preparation of financial statements based on FAS MSME are knowledge of accounting standards and cost perception. With a good understanding of accounting standards, MSMEs can optimize financial performance, gain access to sources of financing, make the right business decisions, increase transparency, and invest in the quality of financial statements
Tax Compliance of Youtubers in Jakarta Tebet's Primary Tax Service Office Bhayu Adi Puspita; Arifiani Widjayanti; R. Luki Karunia
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3358

Abstract

The purpose of this study is to determine the causes of tax non-compliance of YouTuber taxpayers, to identify and analyze factors that affect Taxpayer compliance, and determine strategies to improve tax compliance of YouTuber taxpayers at KPP Pratama Jakarta Tebet. In this study, researchers used qualitative descriptive methods. Researchers consider that this method is in accordance with the field to be studied with existing concepts or theories. Based on the results of the study, the compliance of YouTuber Taxpayers at KPP Pratama Jakarta Tebet is influenced by several factors. From a formal point of view, there are weaknesses in online registration and confusion in determining the norm of net income. The lack of cooperation between the Directorate General of Taxes and Google makes oversight difficult. From the material side, the tax that applies to YouTubers is the same as other individual taxes. Economic factors such as compliance costs affect compliance, while financial burdens are not a bottleneck. Behavioral factors showed that educational and moral levels and perceptions of minimal risk affected compliance, while assumptions of unfairness and risk-taking behavior were not constraints. There is a need for further education and optimal socialization in order to improve tax compliance among YouTubers.
The Effect of Work Experience, Performance Management for Knowledge-Skill-Attitude and Positive Vibes on the Leadership Model Monica Dyah Untari; Muhammad Sholahuddin
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3359

Abstract

In an organization, teamwork plays a critical role. Experience, management knowledge, and a positive work environment can aid companies in developing leadership models as they are integral components of Human Resource Management. Experience, Knowledge Management and Positive Vibes will be aspects that affect employee performance. This research aims to develop existing leadership models among employees. It falls under qualitative research focusing on gaining an in-depth understanding of aspects of business operations related to employee performance. The population studied were employees within a company with 37 samples taken for analysis purposes.The analytical method employed is multiple linear regression with the help of SPSS software. The results indicate that both Experience and Performance Management for Knowledge Skill Attitude influence leadership models which underscores the importance of these factors in shaping effective leadership.
Tax Planning, Profitability And Liquidity On Company Value With Corporate Transparency As A Moderation Variable Heni Suryanti
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 1 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3419

Abstract

This research aims to analyze and explore the influence of Tax Planning, Profitability and Liquidity on Company Value with Company Transparency as a moderating variable in Mining Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The data source in this research uses secondary data, namely the Mining Company's annual financial report for the 2016-2020 period. The research population was 53 Mining Companies for the 2016-2020 period. This research uses a purposive sampling method and there are 21 company samples processed using Eviews 12. The results of the research show that Tax Planning has a significant negative effect on Company Value, Profitability has a significant positive effect on Company Value, while Liquidity has no effect on Company Value. Company Transparency can moderate the influence of Tax Planning on Company Value and Profitability on Company Value but cannot moderate the influence of Liquidity on Company Value.
Analysis of Output Costs Standard in The Framework of Performance-Based Budgeting Hanafi Hari; Luki Karunia; Neneng Sri Rahayu
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3458

Abstract

This study aims to formulate the Special Output Cost Standards for the Deputy for Prevention and Monitoring of the Corruption Eradication Commission (CEC). The Special Output Cost Standards calculations are carried out using the Activity Based Costing (ABC) approach. This method is used because it is activity-based so it can be applied to public organizations and the values are more accurate. This study applies a qualitative descriptive method to explain the object of research qualitatively. Data were collected in three ways: interviews, observation, and document analysis. The locus of research is the Deputy for Prevention and Monitoring of the CEC, because it does not yet have a Special Output Cost Standards and the type of output can represent the duties of the CEC. The ABC method requires an analysis of business processes in order to effectively identify the activities required in achieving the output. The resulting Special Output Cost Standards is expected to be the best cost standard that can be implemented. The results of research on activities within the Deputy for Prevention and Monitoring found 4 outputs whose cost calculations have a little difference between the calculations of the ABC method and the realization of the previous 3 years, namely Registration of LHKPN, Examination of LHKPN, Determination of Gratuity Status and Carrying Out of The Study. These four outputs can be interpreted as having activities that tend to be the same each year, so it is necessary to propose their stipulation as Special Output Cost Standards.  
Factors Affecting Foreign Exchange Reserves in Indonesia Year 2020-2022 Nabila Ananda Putri Harahap; Nurul Jannah; Budi Dharma
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3464

Abstract

This study aims to determine the factors that affect foreign exchange reserves in Indonesia in 2020-2022. Foreign exchange reserves are external assets that can be directly available to and are under the control of the Central Bank as the monetary authority to finance balance of payments imbalances, intervene in the market in order to maintain exchange rate stability, and other purposes. Foreign exchange reserves are influenced by many interrelated factors, including exports and the rupiah exchange rate. This research method is quantitative, data processing using SPSS and tests with multiple linear regression. The type of data used in this study is secondary data obtained from the Central Bureau of Statistics and Bank Indonesia with time series data for 3 years on a monthly basis (January to December). The data analysis used is multiple linear analysis and classical assumption test. The results showed that the Inflation Rate had an effect and was not significant to Indonesia's foreign exchange reserves. Interest rates have a positive and significant effect on Indonesia's foreign exchange reserves. The exchange rate has an effect and is not significant to Indonesia's foreign exchange reserves. Foreign Debt has a positive and significant effect on Indonesia's foreign exchange reserves. This shows that the stronger the Foreign Debt in Indonesia, the more it will affect the foreign exchange reserves in the country of Indonesia.  
The Mechanism for Disposal of Equipment and Machinery Assets Owned by the University of Indonesia through Auction Sales at Auction Houses/Class II Auction Officers Ike Rahma Vindra; Neneng Sri Rahayu; Asropi Asropi
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3477

Abstract

Implementing guidelines for the elimination of equipment and machinery assets through auction sales at Class II Auction Halls/Auction Officials is the latest breakthrough for UI as a Legal Entity State University (PTN-BH). This guide not only guarantees transparency, integrity, and regulatory compliance when delisting assets, but also becomes an important part of UI's asset management strategy. Having equipment and machinery asset write-off guidelines that set time limits is a very important step. However, in reality, the absence of guidelines related to the elimination of special assets of equipment and machinery and the absence of standards for the time or duration of implementation related to the asset write-off flow process make asset managers tend to be reluctant to write off assets. The reason for this is because of the lengthy administrative procedures and considerable time required for each asset write-off process. Qualitative research has been conducted to understand the implementation mechanism of the removal of equipment and machinery assets in UI through auction sales that are already underway. The results showed that this process took significant time. Therefore, it is very important to develop specific guidelines that are in accordance with Rector's Regulation no.11 of 2020, as well as set realistic time standards. The approach is carried out with three methods in making standard time / duration of activities (PMBOK guide 5, 2013), namely with Analogue Estimating, Group Decision Making Technique and Reserve Analysis with the main aim of ensuring that the process of removing equipment and machinery assets owned by UI through auction does not exceed six months. Through this research, we emphasize the need for a focused and efficient flow in the elimination of equipment and machinery assets through auction sales at Class II Auction Halls/Auction Officials. Thus, UI can improve process effectiveness, ensure regulatory compliance, and achieve Good University Governance optimally.
The Influence Of Family Environment, Self Efficacy and Tolerance For Risk on Students’ Entrepreneurial Interest Oscarius Yudhi Ari Wijaya; Sarbaeni Sarbaeni
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3488

Abstract

Growing intention in entrepreneurship among the young generation becomes one solution in dealing with intellectual unemployment which is increasing due to lack of awareness among the younger generation to create their own jobs. This study aims to analyze and examine the influence factors of family environment, self efficacy and tolerance for risk on entrepreneurial interest at Hamzanwadi University in East Lombok. The research used the quantitative with regression analysis method. The number of population amounted to 283 and the sampling method used was accidental sampling and applying the Slovin formula with an error rate of 5%. The number of samples used in this study amounted to 74 respondents source was distribution of questionnaires to college students, then the data were analyzed with IBM SPSS version 22. The data analysis was carried out by several tests such as validity test, reliability test, classic assumption, linear regression analysis and coefficient of determination test. The results of this study indicate that the partial, family environment, self-efficacy and tolerance for risk have a positive and significant effect on college students' entrepreneurship interest. Simultaneously, family environment, self-efficacy and tolerance for risk have a positive and significant effect on entrepreneurship interest of college students at Hamzanwadi University in East Lombok. The findings can be a reference for local government and universities to improve the quality of infrastructure that has a good impact on student entrepreneurial practices so as to increase interest in becoming an entrepreneur.

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