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INDONESIA
International Journal of Business, Economics, and Social Development
ISSN : 27221164     EISSN : 27221156     DOI : https://doi.org/10.46336/ijbesd
International Journal of Business, Economics and Social Development (IJBESD) is published 4 (four) times a year and is the flagship journal of the Research Collaboration Community (RCC). It is the aim of IJBESD to present papers which cover the theory, practice, history or methodology of Business, Economics and Social Development. However, since Business, Economics and Social Development are primarily an applied science, it is a major objective of the journal to attract and publish accounts of good, practical case studies. Consequently, papers illustrating applications of Business, Economics and Social Development to real problems are especially welcome. GENERAL BUSINESS AND MANAGEMENT e-Business International Business Business Strategy Marketing Supply Chain Management Organization Studies Entrepreneurship and Business Development Enterprise Innovation Human Resource Management Business Ethics Business Economics Business Communication Business Finance International Business and Marketing Organizational Development and Challenges Leadership and Corporate Governance Tourism Operations Management Human Resources Economics Regional Economics Industrial Economics Financial Economics Labor Economics Law and Economics Regulatory Economics Economic Growth and Development Policy Technological Change, Innovation Research and Development Economic Systems GENERAL ECONOMICS Economic Methodology Schools of Economics Production and Organizations Market Structure and Pricing Welfare Economics Public Finance & Public Choice Prices, Business Fluctuations Economic Policy International Finance International Economics Institutional & Corporate Finance Accounting Insurance and Risk Management Monetary Banking Marketing Management Issues Innovation and Change Management Banking and Finance Natural Resource Economics Microeconomics Economics in Development and Sustainability Issues Comparative Economic Systems Stock Exchange Business Economics Capital Market Macroeconomics Economics Theory and Policy Issues Energy Economics and Policy Monetary Economics Public Economics Other areas of Economics COMMUNITY DEVELOPMENT Social Work Health and Sport Sciences Human Development Quality of Life Psychology Communication Public Administration Leadership Style Sociology Anthropology Religious Studies Civilizations Social Innovation Other areas of Social Studies and Art & Humanities Political Science Public Policy Political Psychology Protection of Children and Women Political Party System Education Social Sciences Education Science Education Pre-School Education Measurement and Evaluation Talent Development Education Management Education technology Street Children Education Ethnoscience and many more
Articles 16 Documents
Search results for , issue "Vol. 4 No. 4 (2023)" : 16 Documents clear
PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY Sugiyanto, Sugiyanto; Dewi, Lely Savitri
International Journal of Business, Economics, and Social Development Vol. 4 No. 4 (2023)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v4i4.525

Abstract

One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds. Conflicts of interest are faced by management as agents of cooperative members and also tax authorities. This study aims to predict tax avoidance by using operating efficiency, capital intensity and leverage variables as the basis for formulating tax planning strategies that can be carried out by cooperative managers. The research uses descriptive quantitative and regression analysis to predict the independent variables that determine tax avoidance. The results showed that only two independent variables were significant to predict tax avoidance, namely operating efficiency, and leverage. While capital intensity is not significant. The strategy that must be set by cooperative managers by utilizing the two significant variables to conduct tax planning through tax avoidance.
Post-Covid Adaptation: Students' Mental Health and Higher Education System in Indonesia Pandia, Weny Savitry S.; Suryani, Angela Oktavia; Irwanto, Irwanto
International Journal of Business, Economics, and Social Development Vol. 4 No. 4 (2023)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v4i4.526

Abstract

The pandemic brought many changes, including for students. Various negative things experienced by students have an impact on their mental health. However, there are coping mechanisms that can bring positive changes to students' lives and help them survive the post-pandemic period. This research aimed to explore: the problems, level of stress, coping mechanisms carried out by students, and resilience level during the pandemic; the student's mental health situation during post-pandemic; and the recommendation for higher education (HE) institutions to support students' mental health. The research included 5018 students in bachelor's programs from 20 universities of APTIK members via quota sampling method on gender and class year (stage 1); and reports from students about their psychological symptoms during classes (n =  5 classes) and counseling (n = 10 cases) and literature review from explore 13 articles via Google scholar and Google search engine (stage 2). The study results show that students had many learning and social life challenges. Students who can develop positive coping with stress will be resilient and benefit from the experience during the pandemic, such as increased online learning skills, health awareness, and good time management. A positive coping strategy empowers the students to develop good mental health and survive during the pandemic, together with the support of the education system in higher education institutions. The institution should provide leadership, a good governance system, conducive teaching and learning system, and an appreciation for diversity and inclusivity to support students' mental health. The system should support the various changes experienced by students. With a good strategy and governance, there will be clarity and comfort so that it does not exacerbate the mental health problems encountered by many students. The impact is that students are more prepared and confident to connect with the industry world. 
ANALYSIS THAT INFLUENCE BUSINESS PRODUCT DEVELOPMENT THROUGH PERFORMANCE FACTORS IN SMEs. Suparjo, Suparjo
International Journal of Business, Economics, and Social Development Vol. 4 No. 4 (2023)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v4i4.527

Abstract

This research aims to determine how the competence of the human resources of small and medium entrepreneurs in Surabaya, Sidaorjo, and how their competencies affect their business performance partially or simultaneously. The research method used is descriptive exploratory. And competency variables are translated into four indicators: Knowledge, Skills, Ability, and Leadership. To answer research problems and test hypotheses, researchers used statistical analysis with SPSS software, especially correlation analysis, regression, F test, and t-test. Purposive sampling was utilized to choose the sample of respondents for this study, who were MSME respondents for leather items from Small and Medium Enterprises in Surabaya, Sidoarjo. The test results demonstrate that by enhancing the performance of MSME employees through leadership elements and their abilities, product creation may be made better.
Importance of Several Components of Annual Report to the Investors: A Study on the Northern Part of Bangladesh Roy, Brazendra Nath; Dash, Purbasha
International Journal of Business, Economics, and Social Development Vol. 4 No. 4 (2023)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v4i4.532

Abstract

This study examines the perceived usefulness of several components of the annual reports in the decision-making process of investors in making investment decisions. Corporations provided their financial information i.e financial result, financial conditions, and distributions to shareholders etc. to the users through corporate annual report. The main objective of the study is to measure the level importance of the several parts of annual report in providing useful information to the investors. A well-organized questionnaire was used to collect data from the respondents. Descriptive statistics, reliability tests, correlation, regression, etc., were applied to detect the result of the study. The development of the survey indicates that the annual report provides the required information to the investors for their rational investment decision, but some components of the annual report are not helpful at all to the investors. Balance Sheet, Statement of Cash Flow, Notes to the Financial Statements, Auditors Report, Five Years Financial Highlights, and Income statement were providing more valuable information regarding investment. The findings of the study will encourage preparers to provide reliable information as well as encourage users in using yearly report of corporations.
Investigating the Effect of Future Orientation on Saving Intention of Generation Z’s University Students in Vietnam’s Northern Region Do, Hoai Linh; Vu, Thi Mai Phuong; Nguyen, Van Giang; Vu, Ngoc Minh; Nguyen, Duc Trung; Tran, Thanh Vinh
International Journal of Business, Economics, and Social Development Vol. 4 No. 4 (2023)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v4i4.534

Abstract

Young people are often thought to have a lifestyle focusing on enjoyment, which is why issues related to saving among the youth, especially saving money, receive significant attention from society. This issue has been analyzed in some previous studies; however, there is a new factor that has not been explored in the context of Vietnam, which is future orientation. The purpose of this study is to find out the relationship between future orientation, attitude towards saving and saving intention of generation Z university students in Northern Vietnam. The research method used was the combination of qualitative and quantitative methods. The primary data was collected from 531 respondents who are currently studying at universities in Northern Vietnam and the data was analyzed by using SPSS and AMOS software. The structural equation modeling (SEM) method was used, and the results indicate that both future orientation and attitude towards saving have a positive impact on savings intention. Furthermore, the mediating role of attitude in the relationship between future orientation and saving intention was confirmed. Therefore, the results should be applied by governmental agencies, financial organizations and individuals, especially young people, to encourage saving intention, and furthermore, saving behavior.
Strategy For Strengthening MSMEs Capabilities : Implementation Of Digital Marketing As A Means Of Promotion And Commercialization Of Business Products In The Kencana Village Of Bogor City Nurhasanah, Meliani; Ameliasari, Sarah; Iskandar, Ade Irpan; Andria, Fredi
International Journal of Business, Economics, and Social Development Vol. 4 No. 4 (2023)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v4i4.537

Abstract

Kencana Village has a lot of potential from the products produced by its people. Micro, Small and Medium Enterprises (MSMEs) in this area still market their products conventionally and have not marketed them through digital marketing. Even though digital marketing can really help MSMEs in the progress of their business. The large number of users of social media, e-commerce, Google and websites can be used as an opportunity for entrepreneurs to market the products they want. Activity objectives: increase the understanding and ability of the Kencana Village community regarding digitalization of MSMEs products, provide training regarding the use of digital media as a means of product promotion and commercialization, create an MSMEs website portal, and provide solutions related to problems experienced by local business actors in conducting sales and business promotions through digital media. The methods used are training and mentoring, media content creation practices, then data processing methods are also used through cobweb analysis and the Customer Satisfaction Index (CSI). The results of the spider analysis show that each competency parameter produces an average value of 4.76, indicating that all of them fall into the strongly agree category, as well as having a significant impact in increasing the knowledge and understanding of the participants. Meanwhile, research results regarding the level of satisfaction using the CSI method were found to be 89%, which shows that the public is satisfied with the training services provided. Results achieved: a) Increased understanding regarding digital marketing concepts and media that can be used to market MSME products, b) Increased skills related to creating product promotional content for social media and e-commerce, c) Creation of an MSME website which will be managed by the local MSME actors as a means of product promotion and commercialization, d) Motivation to implement digital marketing in Kencana Village, Bogor City.

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