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Ahmad Tri Hidayat
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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 132 Documents
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The Influence of Taxpayer Understanding, Perception of Fairness, Ease of Tax Payment, and Taxpayer Compliance on The Optimization of Regional Revenue from The Opsen Scheme of Motor Vehicle Tax and Vehicle Ownership Transfer Fee Dhafin Muhammad Akbar; Mita Yesica Octavia; Hidayatullah
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 2 (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.v7i2.609

Abstract

The implementation of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (UU HKPD) introduces a surtax mechanism for Motor Vehicle Tax (PKB) and Vehicle Ownership Transfer Fee (BBNKB) as an effort to strengthen regional fiscal capacity. This issue is important to research because the success of the surtax is one indicator of regional fiscal independence. Previous research has heavily emphasized taxpayer compliance as the main determinant of revenue optimization but has not comprehensively explored the role of administrative ease and perception of fairness. The research problem of this study is how taxpayer understanding, perception of fairness, and ease of tax payment influence taxpayer compliance and the optimization of regional revenue through the PKB-BBNKB surtax scheme. This study uses a quantitative approach with a five-point Likert scale questionnaire distributed to taxpayers in DKI Jakarta Province who have paid PKB or BBNKB in the last two years (purposive sampling). Data were analyzed using SmartPLS 4 through validity, reliability, and structural model testing. The results show that taxpayer compliance does not have a significant effect on revenue optimization and does not act as a mediator. The novelty of this study lies in the identification of administrative ease and perception of fairness as direct determinants of revenue optimization. The research recommendations are to improve fiscal transparency, develop digital services, and enhance public communication strategies. Future research is recommended to expand the research focus to other provinces and use a longitudinal method to observe long-term dynamics.
The Influence of Rebranding, Service Quality, and Brand Image on Customer Satisfaction: A Case Study Ika Florentina; Shine Pintor Siolemba Patiro; Faizul Mubarok
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 2 (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.v7i2.611

Abstract

The hospitality industry is increasingly competitive, requiring hotels to strengthen their market position through effective strategies such as rebranding, service quality improvement, and brand image development. Previous studies have often examined these factors separately, but limited research has integrated them into a comprehensive framework, particularly in the Indonesian hotel context. This study seeks to fill that gap by analyzing the influence of rebranding and service quality on customer satisfaction, with brand image serving as a mediating variable. The research was conducted at Harris Hotel Pontianak, which implemented a rebranding strategy in response to declining performance in 2020. Employing a quantitative method, data were collected through questionnaires distributed to 130 hotel guests selected using accidental sampling. The data were analyzed using Structural Equation Modeling (SEM) with AMOS 26, supported by validity, reliability, and model fit testing. The analysis stages included Confirmatory Factor Analysis (CFA), hypothesis testing, and bootstrapping to verify mediation effects. The findings reveal that rebranding and service quality significantly enhance brand image, which in turn fully mediates their impact on customer satisfaction. This result highlights that customer satisfaction is achieved not solely through service improvements or brand renewal, but primarily through the establishment of a strong and positive brand image. The novelty of this study lies in integrating rebranding, service quality, and brand image into a single model within the Indonesian hospitality sector. Practical recommendations suggest that hotel managers prioritize service consistency and brand communication alongside rebranding initiatives.
The The Effect of Profitability, Leverage, Liquidity, Company Growth, Previous Year Audit Opinion, and Company Size on Opinion of Going Concern Akhmad Afnan; Alfina Syahara Putri
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 2 (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.v7i2.613

Abstract

The industrial sector is highly vulnerable to economic and policy changes, making it a strong candidate for further study. The industrial sector also contributes to the national economy, so the operational continuity of companies in the industrial sector has a broad impact on overall economic stability. The second reason for choosing companies in the industrial sector is that this sector is highly dependent on external factors, including the company and the economy, so it faces risks to business continuity. Industrial companies must be more reliable in developing strategies to survive in uncertain conditions. The industrial enterprises listed on the IDX during the 2021–2023 study period served as the study's population. Logistic regression was the study model that was employed. Based on the testing and the explanation, these research results indicate that no single ratio—whether leverage, liquidity, size, or growth—is decisive. Ultimately, the listed ratios are merely diagnostic indicators that prompt deeper audit procedures; the failure to secure financing or present a viable, credible survival strategy is what leads to the issuance of an opinion. A research limitation is that the financial ratios used do not reflect the overall condition; they only describe the economic condition at a single point in time. Meanwhile, many external conditions, especially those related to macroeconomics, are more uncertain and less controllable by the company, such as foreign exchange rates, raw material prices, inflation, political conditions, and broader economic conditions.
The Role of Artificial Intelligence Powered Drones In Strengthening Counter-Banditry Operations in North West Nigeria Ayoola Olayiwola Richard; Aisha Ajoke Abdussalam; Praise Fisayo Duyile
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 8 No 1 (2026): 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.v8i1.491

Abstract

The rapid pace of technological advancement has led to more complex warfare, with uncrewed aerial vehicles (UAVs), commonly known as drones, becoming central to military operations worldwide. The paper assesses the impact of AI-powered drones on improving counter-banditry efforts in North-West Nigeria. In this region, armed banditry has severely affected security and socio-economic stability. Using Network-Centric Warfare (NCW) Theory as its theoretical basis, the study explores how AI-driven unmanned aerial systems (UAS) can enhance real-time intelligence, surveillance, and reconnaissance (ISR), thereby facilitating quicker decision-making and better-coordinated actions among Nigerian security personnel. The paper employed a qualitative methodology, examining secondary data from journal articles, government documents, military publications, newspapers, and case studies on the use of AI and drones in conflict areas. The findings indicate that AI-enhanced drones can greatly improve target identification, predictive analytics, and rapid response capabilities, ultimately bolstering Nigeria’s counter-banditry initiatives in the North West of Nigeria. The study concludes with policy suggestions for incorporating AI-driven drone technology into Nigeria’s security framework while addressing ethical and legal issues.
Indonesian Patients' Revisit Intention to Singapore Hospitals Vinelya Tan; Renza Fahlevi; Fitriana Aidnilla Sinambela
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 8 No 1 (2026): 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.v8i1.644

Abstract

Medical tourism has become one of the most dynamic sectors within the global tourism industry, particularly in Asia. Singapore has emerged as a leading medical tourism destination due to its advanced medical infrastructure, internationally accredited healthcare professionals, strong regulatory framework, and high standards of safety and security. Indonesian patients constitute one of the largest contributors seeking treatment in Singapore, driven by trust in service quality and perceived reliability of healthcare outcomes. This study investigates the influence of safety and security, price reasonableness, and word-of-mouth communication on medical tourism destination image and examines its effect on revisit intention among Indonesian patients. A quantitative research design was employed, with data collected through an online questionnaire targeting individuals who had previously received medical treatment in Singapore. The data were analyzed using SmartPLS through measurement and structural model evaluations. Results show that a positive destination image strongly predicts revisit intention, and that all three external elements have a significant positive effect on destination image. These findings emphasize the importance of developing a trustworthy, secure, and competitively priced medical environment to foster patient loyalty. The study also recommends future research to incorporate additional mediating variables such as trust, perceived medical service quality, and patient motivation to improve the robustness of the model.
Environmental Performance and Financial Performance on Greenwashing Practices Patricia Paramitha Suci; Maria Paramastri Hayuning Adi; Irfana Rahma Dzikria
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 8 No 1 (2026): 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.v8i1.659

Abstract

Greenwashing has emerged as an increasingly critical concern as stakeholders demand stronger corporate environmental accountability, particularly within the energy sector given its substantial environmental footprint. The disparity between environmental disclosure and actual environmental performance risks misleading stakeholders and undermining the effectiveness of climate-related policies. This study examines the effects of environmental performance and financial performance on greenwashing practices, with particular attention to the moderating role of financial performance in this relationship. The research gap addressed here stems from inconsistent findings in prior studies and the scarcity of empirical evidence from the Indonesian context. Employing a quantitative approach, this study draws on secondary data from energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A purposive sampling technique yielded a final sample of 36 companies, corresponding to 108 firm-year observations. Data were analyzed using panel data regression with an interaction model in Stata. Greenwashing was measured via a greenwashing index, environmental performance was proxied by environmental capital expenditure relative to revenue, and financial performance was assessed using Return on Assets (ROA). The results indicate that environmental performance has a positive and significant effect on greenwashing practices, whereas financial performance exerts no significant direct effect. Notably, financial performance significantly moderates the relationship between environmental performance and greenwashing: the negative coefficient of the interaction term suggests that stronger financial performance attenuates the positive association between environmental performance and greenwashing behavior. Based on these findings, this study recommends enhancing the quality of sustainability disclosure and adopting output-based environmental performance indicators in future research.
Digital Literacy and Self-Directed English Learning Behaviors among Generation Z Students in Vocational Animal Health Gadis Kartika Pratiwi; Esra Rombeallo; Rahayu Asmadini Rosa; Ni Wayan Apsari Shantika Pratistha
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 8 No 1 (2026): 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.v8i1.676

Abstract

The rapid integration of digital technology in education makes it essential to examine how digital literacy influences students’ learning behaviors, particularly among Generation Z who are often assumed to be inherently digitally competent. However, previous studies tend to emphasize technical skills and access, while overlooking how these competencies translate into autonomous learning practices. This study addresses this gap by investigating the relationship between digital literacy and self-directed English learning among first-year students of the Animal Health Study Program in a vocational higher education context. Using a descriptive quantitative design, data were collected through a structured questionnaire and analyzed using descriptive statistics to identify patterns across digital skills, exposure, and learning behaviors. The analysis involved categorizing responses into key dimensions and interpreting trends to answer the research questions. The findings reveal a discrepancy between high digital exposure and low engagement in autonomous English learning, highlighting that digital familiarity does not necessarily foster independent learning. This study contributes by emphasizing the need to integrate critical digital literacy and learner autonomy in instructional design. Future research is recommended to employ inferential analysis and mixed methods to further explore this relationship and to develop more effective pedagogical strategies.
Chinese American Identity in the Novels of Amy Tan Gordan Matas
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 8 No 1 (2026): 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.v8i1.681

Abstract

This paper analyzes the role of ethnicity and identity in the works of Chinese American author Amy Tan. Her first two novels, The Joy Luck Club and The Kitchen God’s Wife, are discussed from the perspective of ethnic, multicultural, and cultural studies. Tan’s works provide detailed and sincere insight into the lives of first- and second-generation Chinese immigrants in the United States. Tan’s novels provide a lot of information on ethnicity and identity, as well as on the Chinese American community in general. This work aims to show that immigrants do not necessarily lose their ethnic identity while living in the United States. Moreover, they frequently strive to preserve their original culture, sometimes adapting it to their new environment. They want to retain their own cultural and ethnic heritage as well as their personal identity, while assimilating into the new country and new circumstances. By employing comparative and contrastive analysis of selected Tan novels, this paper will show how Tan, in a unique way, negotiated the relationship between ethnicity and identity in her novels. Tan's rendering of ethnic identity has not been addressed in this way previously, and this study contributes to a more thorough understanding of Tan's work.
Turning Risk Reports into Action: A Critical Review of Behavioral Barriers to Effective Enterprise Risk Management Tri Gunarsih; Muh Arief Effendi; Fran Sayekti
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 8 No 1 (2026): 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.v8i1.683

Abstract

This article provides a critical review of why enterprise risk management (ERM) often fails to turn risk reports into timely risk actions. Drawing on behavioral finance (prospect theory) and bounded rationality, we explain how cognitive biases and attention constraints distort risk appraisal (probability/impact estimation and prioritization) and risk response (mitigation execution and escalation), creating a persistent gap in risk reporting and action. Agency theory and upper echelons theory clarify how incentive misalignment and executive biases shape organizational risk-taking, while institutional theory highlights ERM decoupling between formal structures and actual decision practices. We synthesize these perspectives into an integrative framework that positions ERM maturity and risk culture as mechanisms that can either transmit or buffer the effects of bias. Finally, the review then outlines a toolkit of bias-aware risk controls, standardized scenario framing, pre-mortems, independent challenge, action triggers, and stop-loss/kill criteria to strengthen strategic decision discipline.
Exploring the Dynamics of Happiness Among People Living with HIV/AIDS (PLWHA): A Case Study of Residents at Kebaya Shelter House, Yogyakarta Ikhlas Hariadi; Ayu Rezki Utari
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 8 No 1 (2026): 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.v8i1.682

Abstract

Previous studies have shown that happiness is closely related to health conditions, particularly among individuals with chronic illnesses who often experience psychological distress and unhappiness. HIV/AIDS is one of the chronic diseases, and previous research indicates that some people living with HIV/AIDS (PLWHA) fail to reconstruct their happiness. However, limited studies have explored the dynamics of happiness among PLWHA, especially within shelter-based settings. This study aims to understand the dynamics of happiness among PLWHA at Kebaya Shelter House, Yogyakarta. This research employs a qualitative method with a case study design. Data were collected through in-depth interviews, observations, and documentation based on Seligman’s (2011) theory of happiness. Data analysis was conducted through data reduction, data display, and conclusion drawing/verification. The results show that participants initially experienced negative psychological conditions such as shock, anxiety, stress, depression, and suicidal thoughts. Over time, through acceptance and adjustment processes, participants developed positive perspectives, rebuilt social relationships, engaged in meaningful activities, and regained happiness. This study emphasizes the importance of acceptance and social support in the process of achieving happiness among PLWHA. Future research is recommended to explore broader contexts and additional participants to strengthen findings.

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