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Contact Name
Ansari Saleh Ahmar
Contact Email
qems@ahmar.id
Phone
+6281258594207
Journal Mail Official
qems@ahmar.id
Editorial Address
Jalan Karaeng Bontomarannu No. 57 Kecamatan Galesong, Kabupaten Takalar Provinsi Sulawesi Selatan, Indonesia
Location
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INDONESIA
Quantitative Economics and Management Studies
ISSN : -     EISSN : 27226247     DOI : https://doi.org/10.35877/qems
Journal of Quantitative Economics and Management Studies (QEMS) is an international peer-reviewed open-access journal dedicated to interchange for the results of high-quality research in all aspects of economics, management, business, finance, marketing, accounting. The journal publishes state-of-art papers in fundamental theory, experiments, and simulation, as well as applications, with a systematic proposed method, sufficient review on previous works, expanded discussion, and concise conclusion. As our commitment to the advancement of science and technology, the QEMS follows the open access policy that allows the published articles freely available online without any subscription.
Articles 19 Documents
Search results for , issue "Vol. 5 No. 1 (2024)" : 19 Documents clear
Determinants of Taxable Enterprises Compliance In Bali, Indonesia I Putu Artha Satria Wibawa; Ni Made Dwi Ratnadi; Maria M. Ratna Sari
Quantitative Economics and Management Studies Vol. 5 No. 1 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2315

Abstract

This study examines the determinants of compliance for taxable enterprises in Bali province. Taxable enterprises are parties appointed as collectors of value-added tax on the delivery of taxable goods and/or taxable services. Value-added tax is one type of tax that is more vulnerable to tax non-compliance. The three components of behavioural intention determinants based on the theory of planned behaviour developed into attitudes (tax morale and taxpayer awareness), subjective norms (tax justice and trust in government), and perceived behavioural control (tax authority power, tax convenience, and tax information) were tested to determine their influence on the compliance intention of taxable enterprises. The theory of slippery slope as a supporting theory explains that if trust in the tax authority is low and the power of the tax authority is weak, it can lead to taxpayer behaviour that tries to avoid taxes and reduce compliance. This research uses the probability sampling-proportional stratified random sampling method. The research sample was 100 taxable enterprises from the 10.697 population using the Slovin method. The results of the analysis show that tax morale, taxpayer awareness, tax justice, trust in government, tax authority power, tax convenience, and tax information have a positive effect on the compliance intention of taxable enterprises. The role of the theory of planned behaviour, and the slippery slope theory are also strengthened by the results of the analysis, which overall explain that the compliance behaviour of taxable enterprises is based on strong intentions, and the compliance intentions of taxable enterprises can increase if tax morale, taxpayer awareness, tax justice, trust in government, the power of tax authorities, tax convenience, and tax information increase
Understanding The Cash Flow Impact on Financial Distress among Hospitality Listed Firms Amidst the Covid-19 Pandemic: The Case of Indonesia Lady Liesdyana Pratiwi; Ersa Tri Wahyuni; Zaldy Adrianto
Quantitative Economics and Management Studies Vol. 5 No. 1 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2322

Abstract

This study investigates the relationship between cash flow variables and financial distress among hospitality companies listed on the Indonesian stock market between 2017 and 2022. Analysis focused on Operating Cash Flow (OCF), Investment Cash Flow (ICF), and Financial Cash Flow (FCF) to discern their individual and combined impacts on financial distress. The findings reveal that each cash flow variable—OCF, ICF, and FCF—exerts a significant influence on financial distress when considered independently. This supports hypotheses 1, 2, and 3, signifying their substantial role in shaping the financial health of these companies. Additionally, the collective effect of these cash flow variables, as evidenced by the F-test, demonstrates a noteworthy combined impact on financial distress. In summary, this study highlights the intricate interplay between cash flow dynamics and financial distress among Indonesian-listed private companies. While each cash flow component independently affects financial stability, their cumulative influence significantly determines vulnerability to financial distress. This underscores the critical need for comprehensive cash flow management strategies to mitigate financial risks and ensure sustained financial health in these entities amidst economic uncertainties.
ESG Performance on Investment-Cash Flow Sensitivity: Case Study of Non-Financial Companies Listed on the Indonesian Stock Exchange Novi Anri; Cynthia Afriani Utama
Quantitative Economics and Management Studies Vol. 5 No. 1 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2323

Abstract

This research aims to analyze the influence of ESG performance on Investment - Cash Flow Sensitivity of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2022 period. ESG performance was measured using ESG ratings from Sustainalytics' ESG Research and Ratings, obtained from the Bloomberg Terminal database. Testing process was carried out on 50 registered non-financial companies in Indonesia for six years with a total of 300 observations obtained through purposive sampling techniques. The results of research employed panel balance data and the OLS method found that there are still phenomena Investment – Cash Flow Sensitivity occurred and good ESG performance could reduce Investment – Cash Flow Sensitivity. Thus, it can be indicated that companies implementing good ESG performance can more easily obtain funding sources.
A Comparative Study of Retiree Expats and Younger Expats: Factors Influencing Expatriates' Selection of Healthcare Facilities in Bali Putu Sri Maharini; Gede Sri Darma
Quantitative Economics and Management Studies Vol. 5 No. 1 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2355

Abstract

This research engaged in a comparative investigation of expatriate retirees' and younger expatriates' preferences in selecting healthcare facilities in Bali, applying a comprehensive analytical lens that integrated Maslow's needs theory, consumer behavior theories, and the theory of cultural acculturation.Data were gleaned through in-depth interviews from eight expatriates residing in the popular expat regions of Bali—Sanur, Ubud, and Nusa Dua—divided into retiree and younger age groups. The study found that expatriates' preferences, influenced by various personal, psychological, cultural, and social factors, are vital in their healthcare choices in a foreign land. Their ability to adapt to the local culture and healthcare system, coupled with a positive outlook and successful adjustment, plays a crucial role. It underscores the significance of comprehensive healthcare facilities and proactive government policies to meet the healthcare needs of expatriates locally. This study is distinct for using three theories: Maslow’s Need Theory, Cultural Acculturation, and Consumer Behavior, rarely combined in investigating expatriates' choice of health facilities in Bali.With well-executed strategies addressing expat needs, culture, marketing, staff training, and collaboration, healthcare providers in Southeast Asia can better serve expats, improving their satisfaction and well-being. This study's restricted participant count and qualitative approach can limit the extendibility of findings to a broader populace. The qualitative design's inherent subjectivity may introduce a measure of unintended bias during data interpretation. Moreover, the specific focus on Bali's expatriates might temper the relevance of the study's results to other geographical contexts.
Analysis of The Influence of Website Quality, Sales Promotions, and Prices on Purchase Decisions Through Consumer Trust on Jagoujian.com Meykel Djuuna; Nur Sayidah; Sri Utami Ady
Quantitative Economics and Management Studies Vol. 5 No. 1 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2358

Abstract

The rapid development of internet technology provides many conveniences in communicating and is able to change people's behavior, including purchasing decisions which are reflected in the level of product/service sales. This becomes a business opportunity to provide an online or Edutech-based forum or platform, one of which is jagoujian.com. However, the company's target of selling tryout services on jagoujian.com has not yet been achieved. Therefore, this research is conducted to analyze the factors contributing to the failure of meeting the target of the website. The purpose of this study is to analyze the influence of website quality, sales promotion, and pricing on purchasing decisions through consumer trust on jagoujian.com. The study sample involves 304 members of jagoujian.com with 75 respondents. Partial least squares structural equation modeling (PLS-SEM) is the chosen method to analyze the sample in this study. The results indicate that the quality of the website and pricing significantly influence the purchasing decisions of jagoujian.com users. However, sales promotions do not exhibit a significant influence on the purchasing decisions of jagoujian.com users. Website quality has a significant influence on the purchasing decisions of jagoujian.com users. Pricimg has also shown a positive and significant influence on the purchasing decisions of jagoujian.com users, sales promotions have an influence on the purchasing decisions of jagoujian.com users, consumer trust has a significant influence on the purchasing decisions of jagoujian.com users, website quality has shown a significant influence on purchasing decisions through consumer trust, pricing has a significant effect on purchasing decisions through consumer trust, sales promotions have an influence but not significantly on purchasing decisions through consumer trust.
Analysis of the Impact of Sustainable Growth Rate and ESG Risk Score on the Valuation of Listed Companies on Indonesia Stock Exchange Bayu Ramadhan; Dini Rosdini; Indri Yuliafitri
Quantitative Economics and Management Studies Vol. 5 No. 1 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2371

Abstract

The purpose of this study is to ascertain how the ESG Risk Score (ESG RS) and Sustainable Growth Rate (SGR) affect the value of companies that are listed on the Indonesia Stock Exchange. Through statistical analysis of secondary data of ESG RS and SGR processed from audited financial reports available on the Indonesia Stock Exchange, the study uses a descriptive and verificative methodology. 825 listed companies that are actively trading on the IDX between 2019 and 2022 make up the research's population. As for the sample size, it consists of 32 businesses that were chosen using the purposive sampling technique. This study uses SPSS 26 for data analysis in order to compute the outcomes of the autocorrelation, heteroskedasticity, fixed panel model, and random effect model tests. According to the research investigation, the impact of SGR and ESG RS on firm valuation is not statistically significant. The study's conclusion is that, over the 2019–2022 timeframe, companies listed on the Indonesia Stock Exchange continuously scored higher on the ESG Risk Score when SGR and ESG RS were present, despite a small but beneficial influence. The results show that a company's valuation is positively impacted by strong financial performance, as measured by SGR. However, even if the Sustainability Report discloses that ESG RC is a quality indicator of ESG Risk Management and is used to track the advancement of SDG and ESG programs in the Indonesian capital market, it has not yet significantly impacted the evaluation of corporate valuation. These findings provide insightful information that will help the Financial Services Authority, the Indonesia Stock Exchange, and businesses better understand and assess how these aspects can contribute to and support the development of SDG and ESG in Indonesia.
Job Involvement, Work Facilities, and Work Environment Influence Turnover Intention of Outsourced Employees (PT Angkasa Pura Solusi Integra - Soekarno Hatta Intenational Airport) Eki Rizky Juniar; Muhammad Imam Muttaqijn; Dudung Hadiwijaya
Quantitative Economics and Management Studies Vol. 5 No. 1 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2387

Abstract

This study provides insights into determining the influence of Job Involvement, workplace facilities, and work environment on the Turnover Intention of outsourcing employees at PT. Angkasa Pura Solusi Integra (Soekarno Hatta International Airport). The research employed a quantitative approach with a total of 327 respondents from a population of 1801, which included outsourcing employees such as Avsec, Cleaning Service, Security PMAD, Trolley Collectors, Basket Collectors, and others. Simple random sampling was utilized as the sampling method. The primary data collected in this study involved questionnaires and direct observations. Data analysis was conducted using multiple linear regression techniques. Based on the research findings, both partially and simultaneously, it can be concluded that there is a significant negative influence of Job Involvement, Workplace Facilities, and Work Environment on the Turnover Intention of outsourcing employees.
The Influence of Environmental, Social, Governance, and Corporates Scandals on the Stock Volatility Muhammad Brilian Wahyudyatmika; Christina Dwi Astuti
Quantitative Economics and Management Studies Vol. 5 No. 1 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2390

Abstract

The volatility of stocks is influenced by various factors, both internal andexternal to the company. This research aims to determine whether there is a relationship between Environmental, Social, Governance (ESG) performance and corporate controversies on stock volatility. The sample used in this study consists of companies listed on the Indonesia Stock Exchange for the period 2018—2022 and have an ESG rating from The London Stock Exchange Group (LSEG). Based on the analysis conducted, it is concluded that environmental performance negatively affects stock volatility, while social performance, governance performance, and corporate controversies do not have an impact on stock volatility.
Service Quality and Customer Loyalty in the Online Food Delivery Service Industry Made Elsiana; Agus Fredy Maradona
Quantitative Economics and Management Studies Vol. 5 No. 1 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2407

Abstract

There has been a significant increase in revenue in the online food delivery sector, reaching 43.2%, as a result of the COVID-19 pandemic in Indonesia. Prior to the pandemic, consumers would occasionally order food for delivery, but now it has become a regular practice. Currently, GoFood, GrabFood, and ShopeeFood dominate the food delivery market in Indonesia. This trend presents both opportunities and challenges for businesses, as it creates a more competitive ecosystem. Therefore, it is crucial for online businesses to cultivate loyal customers in this environment. This study aims to investigate the extent of customer loyalty to online food delivery services and explore the possible mediating effects of customer satisfaction and corporate image. The research population is an unknown number of consumers of GoFood, GrabFood and ShopeeFood in Denpasar - Bali. The technique of determining the sample using purposive sampling, the number of respondents as many as 122 people. The research instrument used a questionnaire, which was analyzed by SmartPLS. This study found that service quality does affect customer loyalty, but the effect is not statistically significant. In contrast, research shows that customer satisfaction and corporate image are significant mediators in the relationship between service quality and customer loyalty. The implication for service providers is to focus on increasing customer satisfaction and maintaining a positive corporate image to increase customer loyalty. This can be achieved through regular evaluation and service innovation, which can lead to a successful business.

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