cover
Contact Name
-
Contact Email
acengs@umtas.ac.id
Phone
+6285841953112
Journal Mail Official
ijbesd.rescollacomm@gmail.com
Editorial Address
Jl. Riung Ampuh No. 3, Riung Bandung, Kota Bandung 40295, Jawa Barat, Indonesia
Location
Kota bandung,
Jawa barat
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
Governance of MSMEs Tourism Based on Local Wisdom that is Competitive and Sustainable in Herbal Tourism Destinations Tawangmangu Faskahariyanto, Kristian; Edy, Irwan Christanto; Adinugroho, Suryo
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.v4i4.520

Abstract

This research aims to conduct in-depth research to find out the governance model of local wisdom-based MSMEs that are sustainably competitive, especially in facing the crisis period, after the Covid-19 pandemic. This research uses variables and a map of the relationship between variables on the impact of sustainable competitive tourist destinations on the welfare of tourism MSME actors. This research was conducted on MSME players in herbal tourism destinations, especially the Tawangmangu destination, Karanganyar Regency, Central Java Province, Indonesia. The approach used is a qualitative method. In collecting data using in-depth interviews, FGDs, observation, study of related documents, and surveys. The determination of the research sample uses purposive sampling technique which is adjusted to the criteria. It is expected that this research can find out the governance of MSMEs that are sustainably competitive in the midst of a crisis and find out the supporting and inhibiting factors for the governance of tourism MSMEs that are sustainably competitive in tourism destinations, as well as preparing tourism MSMEs towards a global market (Go International) that is sustainably competitive and has an impact on the welfare of MSME actors in Tawangmangu herbal tourism destinations.
Board Nationality and Educational Diversity and Organizational Performance: A Systematic Review of Literature Odero, Jackline Akoth; Egessa, Robert
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.v4i4.522

Abstract

Board diversity is an important aspect of corporate governance. This paper reviewed research on board nationality and educational diversity and organizational performance in both developed and developing contexts. Further, the paper identified research gaps that may have restricted generalization of the results. The study adopted a qualitative research approach where data was obtained from peer reviewed articles published during the 2010-2022 period. Based on the review most studies revealed that Board nationality and educational diversity influenced firm performance. This study highlights the importance of nationality and educational board diversity. It also offers insights to policy makers so that they can develop, implement and even improve on policies and regulations on board nationality and educational diversity as a way of strengthening board effectiveness thus resulting to organizational performance. The recommendation for firms is to consider nationality and educational diversity when appointing board members.
Technical Error Factors On Panoramic Radiographic Examination At The Radiology Installation Of Unjani Dental and Mouth Hospital Asriningrum, Surdiyah; Sudrajat, Ismayanti; Meliawati, Mely
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.v4i4.523

Abstract

Panoramic is a three-dimensional curved zone where anatomical structures are well defined on panoramic radiography. Panoramic radiography includes a detailed anatomy of the jaw complex with some superimpositions and distortions that can be exacerbated by technical errors in image acquisition as well as many extra-jaw anatomical structures that are able to give clear description to interpretate. Therefore, in obtaining a panoramic radiograph it is necessary to obtain the desired  structure with high quality and minimal distortion. Errors that often occur in producing good panoramic radiographs are technical errors or when positioning the patient and during the panoramic examination. The purpose of this study was to determine the main factors causing the errors so that technician can produce good quality radiographs, take into account patient placement at the time of examination, perform film processing, and handle general film procedures. The research method used was a quantitative method with a descriptive observational         approach. The number of samples was 64 radiographs, which are adult patients over  18 years old with the use of exposure factors in the range of 60kV, 10mA and 16.4s. All radiographs  were taken by qualified radiographers with more than 5 years of experience. The radiographs were viewed and observed without any modification on a computed radiography monitor screen. Radiographic results will be evaluated by experienced technician who have worked more than 5 years. Evaluation is obtained by analyzing the data descriptively in the form of assessment of the percentage of rejection of panoramic radiographs to make conclusions. Out of the 2418 panoramic radiographs viewed, 2354 (97%)  radiographs had no errors while 64 (3%) radiographs showed one or more positioning error. The most common positioning error observed in the radiographs was failuer to position chin tipped high (56,02%). Whereas the least common error recorded were movement and apron shadow (1.15%).
Strategy for Developing Dairy Farming for All-Business Cooperatives in Tandangsari, Sumedang Regency Sumaryana, Fitriana Dewi; Putra, Toufiq Agung Pratomo Sugito; Hakim, Abdul; Rahmat, Aina Athifa
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.v4i4.524

Abstract

The livestock sector has proven itself to be a crisis-resistant sector. The Ministry of Agriculture stated that the total national milk demand in 2019 reached 4,332.88 thousand tons. One of the dairy cattle center areas that has developed and become the focus of the Sumedang Regency Government is Tanjungsari District. The breeders joined the Tandangsari KSU. The supply and demand for pure milk has fluctuated at KSU Tandangsari in the last five years. The problems in the dairy cattle business at KSU Tanjungsari are currently related to production factors as inputs in the development of a dairy cattle business including livestock seeds, feed availability, land as living space for livestock, livestock production facilities (procurement of equipment and maintenance of livestock production), labor (breeders), as well as the cost of production.The goal of preparing the RIP is to formulate alternative strategies for developing a dairy cattle business. By identifying strengths and weaknesses, as well as opportunities and threats based on internal and external factors that affect the dairy cattle business at KSU Tandangsari.The strategy for developing a dairy cattle business is the S-O (1) strategy. Development of cattle population to increase production, (2). Building a place (factory) for processing dairy products, W-O strategy (1). Build a cow nursery, (2). Establishing cooperation with third parties in producing processed HPT, strategy S-T (1). Increasing the quality and quantity of beef cattle, (2). Moving the location of the fresh milk business activity center (MCU), W-T strategy (1). The application of appropriate technology is increased by breeders, (2). Establish cooperation with financial institutions in capital facilities.
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.
Entrepreneurship Study and Its Impact on Students’ Intention to Start Up: A Sample Case Study of Students Belonging to Two Universities of Tunisia Zouari, Soufien; Mabrouki, Kais
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.v5i1.535

Abstract

The present paper examines the impact of entrepreneurship education on students’ intention to start up business. Using a sample of young Tunisian students from both Sfax and Sousse (these are two tows in Tunisia) universities, we propose to determine the significant factors influencing their entrepreneurial intention. Our econometric results have revealed that the composite variables , i.e, the student’s internal and external socio-cultural background, the students’ profile in terms of their theoretical and practical knowledge in new business start-up and the students’ characteristics (age and, above all, educational level), are the most determining variables affecting students’ intention to engage in business start-ups. The gender variable has no significant effect on entrepreneurial behavior.