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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 329 Documents
Effect of Work Motivation, Work Discipline, and Compensation on Employee Performance at PT Super Unggas Jaya Unit Rpa Kuningan, Poultry Processing Company Santosa, Wildan Adhi; Herlambang, Mohamad Rhenaldi; Maryam, Siti
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1007

Abstract

Analyzing affects of compensation, work motivation, and work discipline on employee performance at PT Super Unggas Jaya Kuningan RPA Unit is the goal of this study. 151 respondents were selected through purposive sampling, and data were gathered using a quantitative approach and an associative method. Applying Partial Least Squares Structural Equation Modeling (PLS-SEM) method and SmartPLS 3.0 software, data analysis was carried out. While compensation had no discernible impact on employee performance, results demonstrated work motivation and discipline had a positive and significant impact. According to R2 value of 0.571, 57.1% of variation in employee performance is able to be clarified by three variables taken together.The f² test revealed that work motivation exerts a strong influence (f² = 0.516), work discipline exerts a moderate influence (f² = 0.196), and compensation exerts a very small influence (f² = 0.033). This study recommends that companies prioritize strengthening work motivation and work discipline in human resource management strategies. Meanwhile, the role of compensation needs to be studied further to understand its influence more deeply on employee performance.
Fostering Motor Vehicle Tax Compliance Through Tax Determinant: with Tax Awareness as a Mediating Variable Savira, Agnes Dea; Azis, Hellen Nadya Putri; Komara, Acep; Syifaudin, Ahmad
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1060

Abstract

This study aims to examine the determinants that influence motor vehicle tax compliance in Cirebon and nearby areas, with tax awareness as a mediating variable. This study analyse the influence of tax information dissemination, tax knowledge requirement, and tax sanction on taxpayer compliance. Quantitative methods were used to gather primary data from 405 respondents through questionnaires. The collected data were analyse using the PLS-SEM technique to investigate the relationship between variables, including the impact of mediation. The results showed that tax information dissemination, tax knowledge requirement, and tax sanction have a significant influence on motor vehicle tax compliance. This study provides practical implications for regional tax authorities, emphasizing the importance of continuous education and socialization, as well as improvements in tax sanction regulations aligned with Law No. 1 of 2022 concerning Financial Relations Between the Central and Regional Governments. This study contributes to the literature by including tax awareness as a mediating construct in the tax compliance model and considering recent policy developments, such as the additional tax levied (Opsen) on motor vehicles. Future research is recommended to expand geographic regions coverage and explore the impact of perceived fairness and overall impact on tax compliance.
The Unique Strategy in Digital Cooperatives to Increase Benefit for Members Ermaya, Sir Kalifatullah; Ermaya, Husnah Nur Laela; Azhar, Shofwan; Mulyana, Iwan
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.v4i4.430

Abstract

The focus of this research is to analyze the uniqueness of the strategy in the cooperative business to increase profits for its members. This research is qualitative and descriptive. This research was conducted on 10 healthy cooperatives that have used digital applications in their daily operations registered in department of cooperatives and SMEs. The purpose of cooperatives is to prosper members and provide benefits either directly or indirectly. Some of the cooperative business uniqueness, namely: open and voluntary membership, democratic management system and the distribution of residual income is carried out fairly according to the business services of each member.From the results of study, the obstacles that occured in the implementation of digital cooperatives were: low capital provided by members, the lack of technology understanding in human resources, weak soft and hard skills, the existence of strong competition with other businesses, low interest in young people towards cooperative business, the low quality of the cooperative business planning.Revitalization is urgently needed so that cooperatives do not get worse. The authors suggested that cooperatives needed to develop the right strategy in order to survive in the storm of economic competition. The governmenthad to provide financial assistance for human resource development and provide training for cooperative employees. In addition, it is necessary to revamp the digital business comprehension for young people as new generation so that they can focus more on developing cooperative businesses for giving nation economic contribution.
Correlation between Commitment and Organizational Performance Dafiq, Muhammad; Solihat, Asri
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.v4i4.466

Abstract

Organizations are basically social units that are intentionally formed and may be reformed by taking into account the effectiveness and efficiency of achieving a particular goal. In addition, the role of the workforce of a company is essential because it is the main driver in running a smooth business and the company's performance; hence, it is considered as one of the assets of the company that must be maintained by fulfilling its needs and desires. However, the recent phenomenon indicates that the organizational performance of the company is still low, and there are numerous employees that are lack of competitiveness and productivity in carrying out their duties. Due to this reason, the researchers are interested in analyzing the correlation between commitment and organizational performance. The researchers utilized a causal research design to empirically test the correlation between commitment and organizational performance. One of the factors that is perceived to affect the employee performance is the organizational capabilities. The primary data of the study were collected by administering the questionnaire to the employees who work in manufacturing and service companies. The questionnaire was spread through e-mail to 100 respondents, and of the 100 respondents, 34 returned the answers. The data were then analyzed by using SPSS 25 through which the t-value test of the simple linear regression was determined. The results indicated that the commitment has a positive and significant correlation with the organizational performance. Every time there is a strengthening of commitment, there will be an increase in the organizational performance. This study shares similar findings with the previous studies. The implications of this research can be applied managerially by manufacturing and service companies. This finding is what distinguishes the present study from the previous research in which the latter is only applied for the service sector.
Applying Innovation Strategy and Its Effect on Competitive Advantage of Creative Industry: Spicy Culinary Subsector in Indonesia Hamdani, Nizar Alam; Rawita, Rima Tita Vita
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.v4i4.468

Abstract

The main issue of this study is the intense competition among business competitors both new business competitors and old business competitors which have controlled the Indonesian market. Besides, there has been an increasing number of SMEs that engage in culinary sector. However, many culinary sectors have still lack of quality. This study discusses the implementation of innovative strategies that affect the competitive advantage of creative industries in sub-sector of spicy culinary foods in Indonesia. Creative industry is an industry in which its main elements consist of creativity, expertise, and talents. These elements have greater potential in increasing the success by offering intellectual creation. The researchers used quantitative method. The samples of this study were 30 respondents as the business actors of SMES in spicy culinary food sub-sector in Indonesia. The technique of analyzing the data used was simple linear regression processing with SPSS version 25. Based on the result of the study, innovative strategies had positive and significant influence toward the competitive advantages. The results of this study support the previous studies that confirm if the business actors should have competitive advantage and have ability in creative and innovating thinking ability. This study proposes that SMES innovation strategy will greatly improve the performance and competitiveness of business. The further study is expected to observe other variables which are not studied in this study because it has been found 65% influence. However, this study has other practical benefits for the actors of SMEs in culinary sub-sector to improve the innovative strategies. 
The Influence of Risk Perception on Business Model Innovation Hamdani, Nizar Alam; Khalifah, Risti Nur
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.v4i4.469

Abstract

Entrepreneurship in Indonesia is believed to be poorly developed compared to other Asian countries. Many efforts have been done to foster the entrepreneurial spirit, particularly the ways to change the mindset of young people that when they graduate from universities, seeking for jobs is not the only option. They can also be entrepreneurs. The lack of students' interest in the business and entrepreneurship is influenced by the perception of risk in business model innovation. Risk perception is the evaluation of people's decision making that is associated with a particular scenario. This study aims to empirically examine the effect of risk perception on business model innovation and measure the influence level of risk perception on business model innovation. This analysis uses the independent variable; the perception of risk. The dependent variable is business model innovation.. The researchers set some criteria to choose some respondents such as the active status of students at Faculty of Entrepreneurship, Garut University. The reason for choosing the entrepreneurship students because they have learned more about entrepreneurial procedures so that they have a better understanding of risk perceptions of business model innovation. Researchers used a causal research design on 30 respondents. Data were collected by distributing online questionnaires via e-mail and analyzed using SPSS 25 software. The statistical method used simple linear regression analysis, with hypothesis testing the t-statistic test. The results of this study indicate that risk perception has a significantly positive effect on business model innovation. This research has an impact for business actors to continue to consider risk perceptions because it has an influence on business model innovation.
Social Investment Programme and Livelihood of the Vulnerable: A Focus on Nigeria Post COVID-19 Pandemic Onuoha, Onyekachi Chibueze; Okafor, Nnamdi Ikemefuna
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.v4i4.474

Abstract

Introduction: In an effort curb the effect and the spread of the COVID-19 pandemic, several countries’ governments took firm decisions and actions to ensure that the pandemic was contained before vaccines were developed including the closure of sea, land, and airport borders, banning all gatherings, closure of schools, and all forms of gathering, social distancing as well as locking down their economies to restrict vehicular and human movement. Nigeria was one of the most affected African countries, the Government therefore adopted strategies to minimize the effect of the lockdown on the citizens which included the distribution of relief materials and the re-engineering of its social investment programme that was earlier established in 2016, targeting the vulnerable people including the youths, children, and women. However, lack of transparency, and accountability of the funds by the assigned government personnel have been highly reported. Therefore, this research aimed at carrying out an in-depth investigation and evaluation of the social investment programmes on the livelihood of the vulnerable in Nigeria.Methodology: The descriptive survey method was adopted as the research design for the study. The primary data from strategic community leaders who are privy to information on all financial and material support provided to any member of their communities were generated. Seventy-nine (79) communities were studied across all six geopolitical zones in the country using a structured questionnaire. The data generated were analysed using simple percentages, mean, and standard deviation.Results: The results for N-power programme, conditional cash transfer (CCT) programme, government enterprise and empowerment programme (GEEP), the home-grown-school feeding programme (HGFP) were established. The obtained results in general demonstrated a low and a moderate impact or effect of the government social programmes on the livelihood of the targeted Nigerians (vulnerable). This was evident enough across all the results discussed below with a low mean value which is a clear indication of the misappropriation, little or no transparency, dishonesty and corruption involved by the assigned government agencies or officials to carry out these tasks.
Factors Affecting the Uptake of Life Insurance in Botswana Malambo, Maalila; Qutieshat, Abubaker
International Journal of Business, Economics, and Social Development Vol. 5 No. 2 (2024)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i2.481

Abstract

The low uptake of life insurance is a matter of significant concern both within Africa and globally due to its aims to investigate the factors contributing to the poor adoption of life insurance products in Botswana. Through a survey conducted among 800 randomly selected individuals representing diverse genders in Botswana, with an 80% response rate, this study sheds light on the factors that hinder the uptake of insurance products in the country. The findings indicate that the low adoption of insurance products in Botswana can be attributed, at least in part, to various factors including low income, pervasive poverty, limited insurance awareness and education, and inadequate regulatory oversight.
Empowerment of Socio-Economic Institutions in Religious Tourism Villages Based on Local Wisdom Chusmeru, Chusmeru; Sulaiman, Adhi Iman; Adi, Tri Nugroho; Runtiko, Agus Ganjar; Rofik, Ahmad; Weningsih, Sri
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.v4i4.490

Abstract

The research aims to analyse and design a socio-economic institutional empowerment programme in a unique and attractive religious tourism village based on local wisdom.  The study used the Participatory Action Research (PAR) method in a tourist village that is unique as a religious and natural tourism destination in Banyumas Regency, Central Java Province, Indonesia. Data collection through dialogue, observation, documentation, and focus group discussions. Data was analyzed in a participatory, and  research informants were determined by purposive sampling of stakeholders in the tourism village. The research results showed that  potential of the tourism village is very large and has met the criteria of something to see in the form of flowing rivers as well as beautiful and natural hills, something to do with ritual events as a religious destination, and something to buy, namely food and beverage products that are distinctive, unique and interesting. Reference for further studies using a constructivist paradigm through deeper ethnographic and symbolic interaction research methods. Practical implications can be used as a location for community service, practicum, internships, practical work, and real work lectures for students and lecturers on the development of religious tourism villages and productive tourism villages. Research novelty namely construct a religious tourism village that has distinctive, unique, and interesting characteristics and previously and empowerment programs for the development of socio-economic institutions for local communities. The hope is that it can become a recommendation for the formulation of public and social policies to develop a religious tourism village based on local wisdom.
Influence of Audit Committee Independence on the Quality of Audit Reports of Sacco’s in Homabay County, Kenya Limonya, Joel Okinyu
International Journal of Business, Economics, and Social Development Vol. 5 No. 1 (2024)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i1.491

Abstract

Every operating organization keeps tabs on its development by producing accurate financial statements at the conclusion of each fiscal year, which are subsequently distributed to various individual users who are concerned with the organization's development. The accuracy of the financial accounts is then verified by an audit procedure, which is sealed by a transparent audit report provided to the specific business by the audit committee. The main objective of this study was to examine the influence of audit committee independence on the quality of audit reports of Sacco’s in Homabay County, Kenya. This was supported by the fact that there are numerous Sacco’s in Homabay County, many of which had apparently experienced audit problems in the past. Stakeholders’ theory served as the study's compass. This study adopted a descriptive causal research design, the target population was 104 audit committee members of deposit taking Sacco’s in Homabay County as at December 2021. Out of the target population determined using the Krejcie and Morgan formula, 82 members of the audit committee provided responses for the study. Primary data was collected using research questionnaire which involved drop and pick method. Descriptive statistics including a frequency table, mean, and standard deviation were used for data analysis while inferential statistics included Pearson’s correlation analysis. The study found that audit committee independence in Homabay County, Kenya, had a positive and significant impact on the caliber of audit reports on Sacco’s (r=0.530, p<0.05). The study recommends that Sacco’s audit committee members should be as independent as possible in executing their mandate so as to ensure audit reports provided are of quality.