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International Journal of Business, Law, and Education
ISSN : -     EISSN : 2747139X     DOI : -
International Journal of Business, Law, and Education disseminates knowledge about Business, Law, and Education that useful to academics, educators, scholars, managers, practitioners, policy makers, consumers, and other stakeholders all around the world.
Articles 687 Documents
Sustainable Human Resources in the Tourism Industry in Indonesia: Employee Competence and Government Regulation Hendriati, Yossi; Sya'rani, Ridwan
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.513

Abstract

The present study investigates the dynamics of sustainable human resources (HR) practices in the Indonesian tourist sector, with a particular emphasis on staff skills and adherence to government rules. The study utilized a quantitative methodology, specifically utilizing Structural Equation Modeling with Partial Least Squares (SEM-PLS), to examine data gathered from 235 individuals who represented a varied range of industries. The findings showed strong positive correlations: employee capabilities and compliance with legal requirements are both positively impacted by sustainable HR practices. Furthermore, compliance with government rules is positively impacted by staff competencies. With a Root Mean Square Error of Approximation of 0.06 and a Goodness-of-Fit Index of 0.92, the model demonstrated a decent fit. These results provide important new understandings of the complex interactions that exist in the Indonesian tourism industry between employee capabilities, sustainable HR practices, and regulatory compliance.
Criminal Policy in Resolving Cases of Theft by Children Akbar, Rizki
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.514

Abstract

Children are an inseparable part of the survival of human life and the sustainability of a nation and state. In substance, the form of legal protection for children in conflict with the law must be prioritized by law enforcement officials. One form of protection contained in positive law is contained in the provisions of Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, using a diversionary settlement. In this study, there are several problems, among others, in the form of settlement of the crime of theft committed by children according to positive law. As well as obstacles in the process of resolving the diversion of the crime of theft committed by children according to positive law. This research is a type of normative juridical research. Meanwhile, the approach used in this research is the Legislative Approach and the Conceptual Approach
Construction of Openness in the Context of Muhammadiyah Education: A Cultural Study Perspective Hadirman, Hadirman; Ardianto, Ardianto; Bolotio, Rivai; Salim, Arhanuddin; Musafar, Musafar; Hardin, Hardin
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.516

Abstract

This research uses a cultural studies approach to describe the construction of openness in the context of Muhammadiyah education. Data were collected through observation, interviews, and document analysis through qualitative methods. The results show that openness in the Muhammadiyah educational environment involves accepting students from diverse cultural and religious backgrounds and practicing open dialogue and cooperation among all relevant parties. Additionally, this openness also includes acceptance of new ideas and values, recognition of differing perspectives, and the implementation of inclusive policies. This research aims to gain a deeper understanding of the development of openness in Muhammadiyah education from a cultural studies perspective and its impact in shaping an inclusive and responsive educational environment to cultural diversity.
The Analysis Between Purchasing Power Parity and Exchange Rates, Inflation and Gross Domestic Product in Developing and Developed Countries Asia and Europe During Covid-19 Pandemic Adistya, Pragita Aci; Radise, Sidha Belanandra; Agustin, Grisvia
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.518

Abstract

The study aims to analyze Purchasing Power Parity (PPP) and exchange rates, inflation and Gross Domestic Product (GDP) in developing and developed countries in Asia and Europe during the covid-19 pandemic. The data used secondary data, obtained from the websites of the Central Bank of Indonesia, World Bank, International Monetary Fund (IMF) and Organization for Economic Cooperation and Development (OECD) from 2003 to 2020. This research used method of Vector Error Correction Model (VECM). The results show that the GDP, inflation and exchange rate variables have positive and negative responses to changes in PPP values during the observation period, especially during the Covid-19 pandemic. This condition can occur because the economy in each country experiences fluctuations, especially during the Covid-19 pandemic. This has an impact on the PPP value in these 10 countries, which causes each country to take financial and monetary policies in accordance with the problems they face
The Role of Modern Tax Administration on Tax Services Quality Ridwan, Risvina; Modding, Basri; Tenriwaru, Tenriwaru
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.519

Abstract

This study aims to examine the effect of Modernization of Tax Administration on the Quality of Tax Services at the South Makassar Primary Tax Service Office. The data in this study were obtained from taxpayers registered at KPP Pratama Makassar Selatan in 2022, namely individual taxpayers and corporate taxpayers who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire / statement sheet to respondents and withdrawing samples using the sIovin formula with a total of 100 taxpayer respondents. The analysis that will be used is analysis with multiple regression. The data analysis technique is done by descriptive statistical analysis and SPSS 26.0. The results showed that tax socialization had a positive and significant effect on the quality of tax services, business processes and information technology had a positive and significant effect on the quality of tax services, the implementation of good governance had a positive and significant effect on the quality of tax services and the self-assessment system had a positive and significant effect on the quality of tax services
Moderating Role of Activa Structure on Bond Prices of Manufacturing Companies on the Indonesia Stock Exchange Tarigan, Rio Adrianus; Sihotang, Ronny Buha; Sitompul, Grace Orlyn
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.520

Abstract

The aim of this research is to explore and quantify the interplay among interest rates, inflation, and market risk factors concerning bond prices, with asset structure playing a moderating role. Employing an associative quantitative approach, the study focused on 32 companies that issued bonds on the IDX between 2019 and 2021. A saturated sample technique (Census) was utilized, encompassing all 128 data points (n) from the population. Data analysis employed Moderating Regression Analysis (MRA). The findings indicate that interest rates and inflation individually exert a significant influence on corporate bond prices on the IDX. However, market risk does not demonstrate a significant impact on bond prices individually. Nevertheless, collectively, interest rates, inflation, and market risk jointly affect bond prices. The moderation test results, including the residual test, reveal that asset structure does not moderate the relationship between interest rates, inflation, and market risk on bond prices.
Do Intellectual Capital in the Relationship between Governance and Corporate Financial Performance, Strengthening or Weakening? Wulansuci, Rohmah; Sugeng, Bambang; Sidharta, Eka Ananta
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.521

Abstract

This study aims to identify and analyze the role of intellectual capital as a moderating variable in the relationship between governance and firm financial performance. Using panel data regression, this study analyses 412 observation units from 103 manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021. The results show that, partially, both governance and intellectual capital have no significant effect on financial performance. However, when the governance variable has interacted with intellectual capital and a moderation test is conducted, it is found that the interaction variable has a significant effect on financial performance with a positive coefficient. This indicates that intellectual capital acts as a pure moderator variable of the positive effect of governance on financial performance. This result implies that in the absence of high intellectual capital, governance proves to be inefficient in its efforts to improve the firm's financial performance
Analysis of Factors That Influence the Quality of Company Financial Reports Handayani, Ida Ayu Ria Paramita; Junitasari, Putu Diah Krisna; Irmayani, Ni Wayan Dian
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.522

Abstract

This research aims to examine the influence of company scale, ownership composition, and level of market concentration on the quality of financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used comes from the annual financial reports of 120 companies during the 2015-2017 period. The purposive sampling method was used for sample selection. The results of data analysis show that there is a significant correlation between independent variables and the quality of financial reports. The results of the regression test show that company scale, ownership composition, and level of market concentration significantly influence the quality of financial reports. These findings indicate that companies with large size, consolidative ownership structures, and market dominance tend to produce higher quality financial reports. The implications of this research highlight the importance of good information management in a business context, as well as the need for transparency and accountability in corporate financial reporting.
The Mediating Effect of Dividend Policy on Profitability and Market Value Added on Stock Prices in Retail Companies in Indonesia Simbolon, Aditya Jono; Sihotang, Ronny Buha; Malau, Harman
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.523

Abstract

The purpose of this study was first to examine the simultaneous and partial effects of Profitability (ROE) and Market Value Added (MVA) on stock prices in Retail companies listed on the IDX. Second to examine the mediating effect of dividend policy (DPR) between Profitability (ROE) and Market Value Added (MVA) on stock prices in Retail companies on the Indonesia Stock Exchange. This research approach is quantitative which is associative in nature. The population used for this study were retail companies listed on the IDX in the 2019-2022 period totaling 13 companies. The sample technique uses a census technique where all companies are used as research samples so that 4 consecutive years of observation data are obtained with a total of 52 data observations. The data analysis technique uses Oldineray Least Square multiple linear regression andPath Analysis by conducting partial (t test) and simultaneous (F test) tests. The results of this study prove that in the first model partially profitability (ROE) has a significant effect on dividend policy (DPR), while Market Value Added (MVA) has no significant effect on dividend policy (DPR). The results of simultaneous testing prove that ROE and MVA simultaneously have a significant effect on dividend policy (DPR). The research results in the second model partially profitability (ROE) has no significant effect on stock prices, while Market Value Added (MVA) has a significant effect on stock prices. The results of simultaneous testing prove that ROE and MVA simultaneously have a significant effect on stock prices. The results of the third model in path analysis testing can be proven that dividend policy (DPR) is able to mediate the relationship between profitability (ROE) and stock prices. Dividend policy (DPR) is not able to mediate the relationship of Market Value Added (MVA) to stock prices.
Analisis Panel Regression: Profitability, Debt Policy and Economic Value Added to the Value of Automotive and Component Companies in Indonesia Nababan, Meli Julianty Permatasari; Hutabarat, Francis; Malau, Harman
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.524

Abstract

This study aims to prove the effect of profitability (Return On Equity), Debt Policy (Debt to Equity Ratio), and Economic Value Added on Company Value (Price Book Value), both partially and simultaneously. This research approach is quantitative which is associative in nature to prove the effect of independent variables on dependent variables. The population of this study is an automotive company listed on the IDX using 12 sample companies during the 2019 - 2022 observation period so that 48 observation data units are obtained. The data analysis method used is Panel Regression which uses cross-sectional and time series data. The methods used are Chow Test, Hausman Test to estimate the selected regression model. This study proves that the Fixed Effect Model is the selected regression model. The results prove that Profitability as measured by ROE has no significant effect on the value of Automotive companies on the IDX Debt policy as measured by DER has a significant effect on the value of Automotive companies on the IDX. Economic Value Added (EVA) has a significant effect on the value of Automotive companies on the IDX. The results of simultaneous testing prove that profitability, debt policy and EVA together have an effect on firm value.