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International Journal of Business, Humanities, Education and Social Sciences (IJBHES)
Published by Universitas Teknologi Yogyakarta
ISSN : -     EISSN : 26850931     DOI : -
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
The International Journal of Business, Humanities, Education and Social Sciences (IJBHES) is a periodical publication for research activities in the fields of business, humanities, education and social science studies. The results of the research in this journal are then expected to be used to develop further research, and the development of teaching materials
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 122 Documents
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Sustainable Earnings Dynamics: An Analysis of Influential Factors on Earnings Quality in The Transportation Sector of The Indonesia Stock Exchange Ghassany, Amalia; Aurelia, Sopie; Sujarminto, Aditya; Kaya, Putu Bagus Tutuan Aris
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 6 No 2 (2024): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v6i2.414

Abstract

This research investigates the impact of firm size, foreign ownership, inflation, profit growth, and the Indonesia Country Risk Premium on the Earnings quality of transportation sector firms listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. The study employed a purposive sampling method, selecting 84 firms that met the established criteria for analysis. Using multiple linear regression, the findings reveal that firm size, foreign ownership, inflation, and profit growth significantly influence Earnings quality, with larger firms and those with higher foreign ownership demonstrating better Earnings quality. Contrary to expectations, inflation was positively correlated with Earnings quality, possibly reflecting sector-specific dynamics in Indonesia. Additionally, profit growth was found to have a positive effect on Earnings quality, emphasizing the importance of growth strategies for enhancing financial performance. However, the Indonesia Country Risk Premium was not found to have a statistically significant impact on Earnings quality, suggesting that external country risk factors were not key determinants during the study period. These results indicate that transportation companies should prioritize optimizing internal factors such as firm size and profit growth, while also carefully managing external factors like inflation and foreign ownership in their strategic planning. Despite the non-significant role of the Indonesia Country Risk Premium, it is still important for firms to stay vigilant regarding potential macroeconomic risks. The study further highlights the value of investing in sustainable infrastructure to improve operational efficiency and long-term resilience. By incorporating these insights, transportation companies on the IDX can better position themselves to remain adaptive and competitive in an ever-changing economic environment.
VECM Analysis on the Short-Term and Long-Term Relationship between Southeast Asian Military Spending and Indonesian Economic Growth Muhamad Samingan; Risman, Helda; Murtiana, Sri; Suwito; Yanto, Sri
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 6 No 2 (2024): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v6i2.450

Abstract

This study examines the relationship between military spending in Southeast Asia and Indonesia’s economic growth from 1990 to 2023, addressing the impact of defense expenditures on regional economic dynamics. The primary aim is to analyze how military spending, influenced by geopolitical and modernization factors, interacts with Indonesia’s economic performance, and to identify the long-term and short-term effects of this relationship. To achieve this, the study utilizes the Vector Error Correction Model (VECM), employing data from SIPRI and the World Bank, and applying statistical techniques such as stationarity tests, cointegration analysis, Granger causality, and impulse response functions. The results reveal a significant long-term equilibrium relationship where Indonesia’s economic growth influences regional military spending, but not vice versa. Specifically, the analysis shows that while economic growth in Indonesia reduces ASEAN military expenditures over the long term, short-term dynamics highlight a notable impact of economic changes on defense budgets. Variance decomposition indicates that Indonesia’s economic growth increasingly drives variations in Southeast Asian military spending, with limited reciprocal effects. Based on these findings, the study recommends aligning military modernization with sustainable economic objectives through sound fiscal management, strategic technological investments, and strengthened regional cooperation. The research suggests that balancing national security concerns with economic development is crucial for optimal resource allocation. Future studies should further investigate how technological advancements and non-traditional security challenges influence the relationship between military spending and economic growth in the region.
SISHANKAMRATA: An Approach to a Versatile Asymmetric Strategy for Weak and Strong from Clausewitz Trinity Perspective Maulidiyawan, Robby; Susanto, Rudy; Suhirwan
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 6 No 2 (2024): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v6i2.469

Abstract

This study aims to examine the relevance of this system at a time when asymmetric war elements dominate many current conflicts. This research has two problem formulations, the research objectives of which are as follows: (1) How does SISHANKAMRATA integrate the principles of Clausewitz's Trinity to create a cohesive and adaptive defence strategy against modern asymmetric threats? (2) What are the strengths and limitations of SISHANKAMRATA as a strategic model for weak and strong actors? The method used is a qualitative research method of library research with the acquisition of secondary data such as laws, doctrine, posture, books and scientific articles. This study concludes that SIHANKAMRATA is versatile for facing conventional, asymmetric, and even hybrid threats. The nature of SISHANKAMRATA also invites people to prioritize this system through quantity. However, the weakness lies in the quality, in terms of the preparation stage, and in the later stage of maintaining it. It is crucial during the conflict since Indonesia possesses vast territory and archipelago.
Human Resources Management Practices and Employees Retention in Competitive Business Environments Olatoye, Adeolu Oludare; Bukki, Abolaji Olugbenga; Ojeyinka, Aderonke Grace
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 1 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i1.426

Abstract

The study examined human resources management practices and employees retention in competitive business environments in Ogun State. Four research questions and two hypotheses were raised and tested. A descriptive survey design with a sample of 300 staff was purposively selected from six business organisations. Self-constructed instrument titled Human Resources Management Practices and Retaining Employees Questionnaire was used to collect data and analysed using regression analysis. Findings revealed that job security, on-the-job training, promotion and compensation directly influence retaining employees. The study recommended among others that management should make sure that the promotion of deserving employees is quickly done and they should always implement proactive human resource management strategies based on emerging requirements.
Navigating Job Stress: Mapping the Scientific Landscape and Charting Future Research Avenues Josephine, Lydia; Marvianta, Y.B. Andre
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 1 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i1.446

Abstract

This research aims to fill the gap in job stress studies through bibliometric analysis using metadata from Scopus and VOSviewer. The primary objective of this study is to identify key trends, significant studies, and leading authors in the job stress literature from 2014 to 2023, focusing on English-language scholarly journal publications. By employing bibliometric methods, this study will provide a comprehensive overview of the development, central themes, and theoretical dynamics in job stress research, as well as analyse citation patterns emerging in this field. Key subjects such workplace dynamics, employee well-being, stress, and psychological health, as well as workplace support and performance, are among the many methodologies and theoretical frameworks used in job stress studies that the research aims to better understand. This study will also reveal current research trends and citation patterns, providing information on the most significant studies and changes in topic focus over time. It is anticipated that the results of this study will improve knowledge of the field's general state and offer more precise guidelines for further research. In order to manage job-related stress and improve employee well-being and ultimately create healthier and more productive work environments in the future, these findings will be helpful in developing more effective ways.
The Effect of Self Assessment System, Tax Justice, and Trust in Tax Authorities on Tax Evasion Andi Azra Indira Nur; Muhammad Iqbal
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 1 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i1.470

Abstract

This study aims to analyze and prove the effect of the self-assessment system, tax justice, and trust in tax authorities on tax evasion on taxpayers registered at KPP Pratama Samarinda Ilir. This study used purposive sampling with a total sample that met the criteria of 100 respondents. The type of data used is quantitative data and the data source is a questionnaire. The analytical tool used in this research is smart pls 4.0. The results showed that the self-assessment system and trust in tax authorities have a significant and negative effect on tax evasion on corporate taxpayers registered at KPP Pratama Samarinda Ilir, and tax justice has no effect on tax evasion on corporate taxpayers registered at KPP Pratama Samarinda Ilir.
The Impact of Oil-Gas and Agriculture Exports on Energy and Consumer Non-Cyclical Sector Stock Prices in Indonesia: A Case Study of the Russia-Ukraine War Anggita Wigiasti; Made Irma Lestari; Hidayatullah
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 1 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i1.472

Abstract

The Russia-Ukraine war is one of the global conflicts that currently has a wide influence on the global economy. This certainly also affects the movement of stocks, which are one of the investment instruments. On the other hand, there are factors that also affect stock prices besides global conflicts, namely export value. Exports are known to be one of the macroeconomic factors that influences stock prices. This study aims to analyze the effect of the Russia-Ukraine war conflict on stock prices, especially the energy and consumer non-cyclical sectors by using exports as a moderating variable. The energy and the consumer non-cyclical sector were chosen because both have a large trade influence for Russia - Ukraine with the global economy. This study is a quantitative study using secondary data. Data were collected through the official websites of idx.co.id, investing.com, and bps.go.id. The data analysis method uses descriptive statistics, simple linear regression, and moderated regression analysis (MRA) tests. The results of the study showed that the Russia-Ukraine War had a significant positive effect on stock prices but changed to an insignificant effect after the addition of exports as moderating variable. Meanwhile, in the consumer non-cyclical sector, the Russia-Ukraine War produced an insignificant effect on stock prices and then had a significant negative effect after the addition of export as the moderating variable.
Analysis of Life Insurance Company Financial Performance: Early Warning System Ratios and Risk-Based Capital Before and After the Covid-19 Pandemic in Indonesia Ayunda Annisa Soleha; Made Irma Lestari
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 1 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i1.477

Abstract

This study aims to analyze the financial performance of life insurance companies through the early warning system ratios and risk-based capital before (2019) and after the pandemic (2023). Utilizing a quantitative research approach with purposive sampling, a total of 44 samples were tested in this study as non parametric data. The data analysis method employed is descriptive analysis using the non-parametric wilcoxon signed rank test, conducted with IBM SPSS Statistics software. The results indicate that there were no significant changes in the combined ratio, retention ratio, liquidity ratio, technical reserve ratio, and risk-based capital ratio, although some positive trends were observed. Meanwhile, the investment adequacy ratio experienced a significant decline but remained within a healthy category. Overall, these findings reflect the life insurance industry's ability to stabilize its financial performance through strategic adaptation following the Covid-19 pandemic.
The Impact of Cognitive and Affective Trust on Customer Loyalty in Indonesian M-Commerce Platforms Subhan, Zhafira Nur
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 1 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i1.482

Abstract

Mobile payment (m-payment) systems have played a major role in the explosive expansion of mobile commerce (m-commerce) in Indonesia. The purpose of this study is to look into how consumer loyalty in m-commerce platforms is shaped by cognitive and affective trust. The study investigates how consumer loyalty to m-commerce platforms is impacted by the cognitive and emotive aspects of trust, which are influenced by perceptions of security, trust in m-payment systems and business reputation. 314 active users of m-commerce sites including Shopee, Tokopedia, and Bukalapak in the JABODETABEK region were given surveys as part of the quantitative research. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to examine the data. The findings demonstrate that security perceptions have a beneficial impact on m-payment system cognitive and emotional trust, which in turn raises m-commerce trust. Furthermore, customer trust in m-commerce platforms is significantly impacted by a company's reputation. The report emphasizes how crucial it is to protect security and cultivate a solid company reputation to encourage customer loyalty. These results imply that m-commerce companies in Indonesia should give equal weight to the emotional and rational aspects of trust to increase consumer loyalty, especially by enhancing perceived security and building a solid reputation for their business.
Determinants of Audit Delay: The Influence of Internal and External Factors on the Company Dessyana Suryawandari; Akhmad Afnan
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 1 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i1.483

Abstract

Several variables, including company size, audit opinion type, KAP size, audit duration, and financial ratios (such as profitability and solvency), may influence audit delay. The purpose of this study is to investigate how these factors influence audit delays in real estate and property firms listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The study employs purposive sampling in conjunction with multiple linear regression analysis, resulting in 200 samples. The results of this study indicate that audit delay tends to increase significantly when an extensive KAP audit is conducted on the company. Conversely, audit delay decreases considerably when the company obtains a particular audit opinion (such as an unqualified opinion), has a long-term relationship with the auditor (long audit tenure), shows a high level of profitability, and has a larger company size. This finding suggests that both auditor characteristics and company characteristics play a significant role in determining the timeliness of financial reporting simultaneously. In the meantime, audit delay is unaffected by solvency. In conclusion, the primary factors influencing the time it takes to complete an audit are internal company factors and the length of time spent working with auditors.

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