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INDONESIA
International Journal of Economics, Management, Business, and Social Science
Published by CV ODIS
ISSN : -     EISSN : 27745376     DOI : -
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) is a research journal in the discipline of economics, management, business and social science which is expected to contribute to a new or state-of-the-art for academic development or real-world applications, or both. This journal encompasses original research articles, including: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Management Financial Management Marketing Management Human Resource Management Strategic Management Operations Management Change Management Management Information Systems Management Education Management of Sharia Tourism Management Organizational Behavior Corporate Governance Industrial Relations Business Entrepreneurship Knowledge and People Management Performance Management Innovation Business Risk Social Science Sociology Political science History Law in society
Articles 398 Documents
The Role of Raden Adjeng Kartini Statue In The National Awakening Museum Pradini, Gagih; Awaloedin, Dipa Teruna; Agustiani, Fitri; Benjamin, Donald; J.M.A, Valdero; Pratama, Reza Aditya
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.337

Abstract

The statue of R.A. Kartini in the National Awakening Museum plays an important role in visualizing the history of national awakening, especially the role of female figures in the struggle for Indonesian independence. The Kartini statue at the National Awakening Museum is a visualization of the figure of the emancipation fighter, which is manifested in the form of a chest-length sculpture. In addition, the role of women in the effort for Indonesian independence was very important, and figures such as Cut Nyak Dien, Raden Dewi Sartika, Nyi Ageng Serang, and Martha Christina Tiahahu also fought for Indonesian independence. The method carried out in this journal is descriptive qualitative.
Variety of Spice Processing Equipment at The National Awakening Museum Spice Path Exhibition Pradini, Gagih; Awaloedin, Dipa Teruna; Agustiani, Fitri; Suhino, Aushaf Hisham; Hanifa R, Ravanie; Prisillia, Putri Aisha
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.338

Abstract

Spices are parts of plants that are used as spices, flavourings, flavourings and, to some extent, as food preservatives (FAO, 2005). Spices are aromatic plants or plant parts used in food with the main function of adding flavour. The use of spices in cooking is well-known (Duke et al, 2002). Spices are not only associated with food, but have also been used since time immemorial as herbal remedies, cosmetics, and antibacterial agents. So that several activities emerged that introduced and made an exhibition and festival about the richness of spices. One of the things is an event that takes the theme of the spice path or spice country which was originally organized by the Spice State Foundation. This implies how spices were symbolized as the past glory of the archipelago and are now revived as a means to imagine Indonesia. The research method involves two approaches, namely a literature study and a direct visit to the Spice Path Exhibition at the National Awakening Museum.
History of Bank Indonesia Museum on Visitor Attraction Pradini, Gagih; Awaloedin, Dipa Teruna; Agustiani, Fitri; Daely, Birgita Yunita R.C; Zifa, Maulita Syarifa; Ikhsani, Syifa Syaroh
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.339

Abstract

Museum Bank Indonesia is a cultural institution that focuses on organizing, maintaining, and exhibiting collections related to Indonesia's economic and banking history. Located in Jakarta, this museum was established to capture the journey and development of the banking sector and economic policies in Indonesia. Understanding a nation's economic history involves not only historical facts, but also a deep understanding of the values, policies, and decisions that have shaped and still shape the economic direction of a nation. This understanding is an important foundation for achieving inclusive, sustainable, and equitable economic development. An understanding of economic history reveals how the distribution of wealth and people's well-being evolved. It can provide an understanding of economic inequality and its impact on daily life. Economic history reflects the role of the banking and financial sector in supporting economic development. This research method uses a qualitative approach
Determinants of Things Affecting Tax Avoidance Behavior Case Study of Manufacturing Companies For 2016-2020 Asyari; Awaloedin, Dipa Teruna; Achyarsyah, Padri; Dewi, Dyah Handayani
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.341

Abstract

Companies use various ways to reduce their tax burden, this is a business choice that is made when there is a decrease in income, an increase in operational costs, and unstable economic conditions. This research aims to empirically test things that influence tax avoidance behaviour with the variables profitability, leverage, sales growth, and fixed intensity using a study of manufacturing sector companies in 2016-2020. Analysis of financial report data with a sample of 26 companies. The sampling method was purposive sampling with the help of SPSS 25 multiple linear regression analysis software. The research results show that profitability has a significant positive effect on tax avoidance. leverage and sales growth do not affect tax avoidance, while fixed asset intensity has a negative effect on tax avoidance.
Analysis of Financial Performance on Banking Companies That Are members of the Kompas100 Sitio, Nurul M; Fatimah, Siti
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.342

Abstract

Banking plays an important role in managing the wheels of economic transactions in a country's society. Therefore, as a financial institution that has an intermediary function, banks must demonstrate good financial performance through their financial ratios. The purpose of this study was to determine the effect of the ratio of Non Performing Loans, Loan to Deposit Ratios, and Operational Efficiency Ratio on Return on Assets in Kompas100 indexed banking in 2018-2020. There are eight research samples that meet the criteria in the purposive sampling method with data analysis using multiple linear regression. The findings of this study are Non Performing Loans and Loan to Deposit Ratio have a positive but not significant effect on Return on Assets, while Operational Efficiency Ratio have a negative and significant effect on Return on Assets. Simultaneously, NonPerforming Loans, Loan to Deposit Ratios, and Operational Efficiency Ratio have a significant effect on Return on Assets.
Analysis of The Effectiveness of Implementing Tax Audit in Achieving Tax Revenue Target at The Enam Foreign Capital Investment Tax Services Office Pandoyo; Noor, Chairani
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.343

Abstract

This research was conducted to find out how much influence the effectiveness of tax audits has on achieving tax revenue targets at the Six Foreign Investment Tax Service Office. It is hoped that the achievement of the tax revenue target at the Sixth Foreign Investment Tax Service Office will be realized with the existence of a Tax Audit activity as supervision of taxpayers in fulfilling their tax obligations using the self-assessment method. The impact of increasing the effectiveness of tax audits will be directly proportional to the achievement of tax revenue targets. The benefit of this research is to increase knowledge for the writer and to provide input to the Six Foreign Investment Tax Service Office. This study uses a qualitative descriptive approach, by observing and interviewing informants who are considered to have mastered research problems. This study aims to determine the level of effectiveness of implementing tax audits in achieving the target of tax revenue at the Foreign Investment Tax Service Office Six. The method used in this study is a qualitative descriptive method that focuses on the effectiveness of tax audits by using an indicator of the amount of tax revenue targets determined by the realization of tax revenue achievement.
Effect of Return on Equity, Debt To Equity Ratio, and Current Ratio on Stock Return: Case Study of Industrial Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2022 Period Rosdiana, Riska; Maya , Siska; Hermala, Irvan; Fathihani
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.344

Abstract

This study aims to analyze the effect of Return on Equity, debt-to-equity ratio, and Current Ratio on Stock Return. The population in this study are industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period with the sample used as many as 13 companies. The sampling method used purposive sampling. The data collection method uses the documentation method, using stock prices, net income, equity, total debt, current assets and current liabilities obtained through the websites finance.yahoo.com and idx.co.id. The data analysis method uses the panel data regression analysis method with the help of Eviews 9 software. The results of this study indicate that Return on Equity has a positive effect on stock returns, Debt to Equity Ratio and Current Ratio do not affect stock returns.
The Effect of Audit Tenure, KAP Reputation, and The COVID-19 Pandemic on Audit Quality Awaloedin, Dipa Teruna; Effendy, Siti Nur Aisyah; Meini, Zumratul; Cik, Ahmad
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.345

Abstract

This study empirically aims to determine the effect of tenure audits, public accountants' reputation, and the COVID-19 pandemic on audit quality in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This research is quantitative, with a population of 52 companies, and sampling techniques were carried out using the purposive sampling method to obtain a sample of 32 companies. The results showed that audit tenure has a positive effect on audit quality, meaning that the longer the audit tenure, it will encourage the creation of understanding for an auditor of the company being audited. Furthermore, the reputation of KAP negatively affects audit quality; this shows that non-Big Four KAPs have no less good performance so that they can improve audit quality. The COVID-19 pandemic has negatively affected audit quality, which means that weak economic conditions have provided obstacles for the Company and KAP, causing audit quality to decline.
The Effect of Compensation, Motivation and Work Ethics on The Performance of Employees of The Directorate General of Human Rights Ministry of Law and Human Rights Republic of Indonesia South Jakarta Cik, Achmad; Awaloedin, Dipa Teruna; Dariati, Nurlaily; Pradini, Gagih
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.346

Abstract

This research aims to analyze the influence of compensation, motivation and work ethics on the performance of employees of the Directorate General of Human Rights, Ministry of Law and Human Rights of the Republic of Indonesia. This type of research is quantitative research, with data analysis methods using descriptive methods and inferential analysis methods. Meanwhile, the data analysis tool uses multiple linear regression. The data used is primary data obtained through a closed questionnaire given to 100 respondents assisted by using the Spss program application version 23.0. The research results prove that compensation, motivation and work ethics partially have a positive and significant effect on employee performance. This means that if employee compensation, motivation and work ethics are improved, employee performance will increase. It is hoped that the results of this research can be input for institutions in improving the performance of their employees.
The Concept of Islamic Education According to the Views of Imam Al-Ghazali Ibnu Fiqhan Muslim; Priyono; Apipudin; Ranam, Sanudin
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.347

Abstract

This article aims to analyze Al-Ghazali's views regarding Islamic education. In this research, library research methods were used to review Al-Ghazali's thoughts and conceptions regarding Islamic education. The findings from this research show that Al-Ghazali has a deep understanding of Islamic education. Apart from that, this article discusses his views regarding educational management, student management, and curriculum preparation. In conclusion, Al-Ghazali views education as a process to develop humans towards perfection, with a spiritual approach to achieving good life goals. This article also details the aspects that need to be fulfilled by students, such as appreciating learning as a spiritual process, concentration, and an attitude of humility. Regarding the curriculum, Al-Ghazali emphasized the importance of religious knowledge and ethics, based on two main tendencies: the religious and Sufism tendency and the pragmatic tendency.