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Mohammad Sofyan
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INDONESIA
International Journal of Economics, Management, Business, and Social Science
Published by CV ODIS
ISSN : -     EISSN : 27745376     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 398 Documents
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The Merging of Gojek and Tokopedia Forms Go To. Is This a Threat to National Banking and Fintech? Harimurti, Cundo; Sofyan, Mohammad
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 2 No. 3 (2022): September 2022
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v2i3.380

Abstract

This research aims to examine various literature which is used synthetically to explain the phenomenon of the merger of Gojek and Tokopedia into GoTo which is predicted to be a challenge for national banks and fintech in lending. The research results show that Banking and fintech have different characteristics but target the same market niche. Fintech has disrupted various economic activities, including the financial sector. The role of fintech, which is quite large and very flexible, needs to be addressed as an enabler, not as a competitor in the financial sector. So, the financial sector needs to collaborate with fintech in providing financial services or creating new products for consumers.
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. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.382

Abstract

This study analyzes the effect of Return on Equity, debt-to-equity ratio, and Current Ratio on Stock Return. The population in this study is industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period, with the sample used being 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. In contrast, the debt-to-equity and current ratios do not impact stock returns.
The Effect of Tax Awareness, Service Quality and Fine Sanctions on Individual Taxpayer Compliance at KPP Pratama Jakarta Pancoran: Empirical Study at Pancoran Pratama Tax Service Office Awaloedin, Dipa Teruna; Pranoto, Agung; Cik, Achmad; Putra, Suadi Sapta; Pradini, Gagih; Karyatun, Subur
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.v4i1.384

Abstract

This study aims to determine empirical evidence of the effect of tax awareness, service quality, and penalty sanctions on taxpayer compliance. This study used primary data by distributing questionnaires to taxpayers at KPP Pratama Jakarta Pancoran, the research object. The sampling used in this study was simple random sampling. The number of taxpayers sampled in this study was 100 respondents. Multiple linear regression analysis was used in SPSS (Statistical Package for the Social Science) version 25.0 to determine the effect of the independent variable on the dependent variable. The test data used in this study is a test of validity and reliability. To test the hypothesis in this study, researchers used Test T and Test F. This research data shows that tax awareness and penalty sanctions positively and significantly affect individual taxpayer compliance. The service quality variable shows that the results do not affect taxpayer compliance.
Effect of Tax Amnesty and Taxpayer Awareness of Taxpayer Compliance: Study at Jakarta Cilandak Primary Tax Service Office Awaloedin, Dipa Teruna; Hasanudin; Widarta, I Gede; Abbas, Asyari; Karyatun, Subur; 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.v4i1.385

Abstract

This study aims to determine whether there is an influence between tax amnesty (tax amnesty) and taxpayer compliance and whether there is an influence between taxpayer awareness and taxpayer compliance. The research method used is the Incidental Sampling method. Primary data was collected by distributing questionnaires to 100 respondents. The data analysis used is statistical analysis in the form of multiple linear regression tests. Data is processed using SPSS version 24 for Windows. Based on the results of the study, it show that Tax Amnesty (Tax Amnesty) has a positive and significant effect on Taxpayer Compliance. Likewise, Taxpayer Awareness has a positive and significant impact on Taxpayer Compliance.
How Do Third-Party Funds Affect Loans? Raharjo, Suko Basuki Wibowo Tunggul; Lestari, Etty Puji; Susilo, Adhi
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.v4i1.386

Abstract

The article aims to analyze the influence of third-party funds on the loan given to PT. Bank Rakyat Indonesia (Persero) Tbk Kanca Curup. The method used is multiple linear regression. Variables ? are the number of loans, savings, current accounts, and deposits. Research results show that the amount of funds raised, that is, current accounts, savings, and deposits in the future, positively and significantly influenced loans provided.? Deposits are the dominant factor that influences the size of the loan given. Thus, banks should pay more attention to the existence of third-party funds because this will affect their banking performance. Concrete steps that can be taken to increase the collection of third-party funds are improving services and introducing various types of banking service products with appropriate interest rates.
Analysis of The Accounting System For Payment of Hajj Pilgrimage Costs and Internal Control of Hajj Departures According To A Sharia Perspective at The Ministry of Religion Office Simanullang, Ruh Kaya; Kamilah
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.387

Abstract

The purpose of BPIH payments is to cover the remaining BPIH shortfall (cost). Hajj performance) the amount of BPIH determined by the Government is IDR 39,886,009 per person for 2022. Internal control of Hajj descent is carried out using the onboard Hajj computer system. This study was conducted to determine the BPIH payment system in accordance with Minister of Religion Regulation No. 28 2015 and the form of internal control of Pilgrimage results in accordance with Minister of Religion Decree No. 29, 2015, and to find out its implementation in accordance with the Sharia perspective. Data acquisition was carried out using the Interview Method for Hajj Officials from the Bengkalis District. The data obtained was then analyzed using qualitative methods. This study score shows that the internal billing and control system of BPIH for Hajj descendants is regulated by order of the Minister of Religion 28 and 29 2015, but is not yet optimal. Likewise, from a sharia perspective, it has not been implemented.
The Role of Work Motivation in Mediating The Work Environment on Employee Performance CV. Arafa Power Abadi Yogyakarta Saputra, Sandi; Utami, Esti Margiyanti; Annisa, Nenden Nur
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.396

Abstract

Human resources in a company must be managed professionally to create a balance between employee needs and the demands and capabilities of the company's organization. The company expects effective performance so that it obtains good work results in terms of quality and quantity through the responsibilities given to employees. Employee performance relates to several aspects such as work environment and motivation. The purpose of this research is to test the influence of the work environment on employee performance, test the influence of the work environment on work motivation, test the influence of work motivation on employee performance, and test the influence of the work environment on employee performance with work motivation as a mediating variable. The population in this study were CV employees. Arafa Power Abadi, Yogyakarta. The sampling technique in this research used saturated samples and a sample of 80 respondents was obtained. The data collection instrument uses a questionnaire and answers are assessed using a Likert scale. A validity and reliability test was first carried out to determine the measurements' accuracy and the questionnaire parameters' stability. Data analysis using the SmartPLS 3.0 for Windows tool. This research shows that the work environment has a positive effect on employee performance, work motivation has a positive effect on employee performance, and work motivation mediates the effect of the work environment on employee performance.
Community-Based Ecotourism Potential In The Jatigede Reservoir Area, Sumedang District Latif, B Syarifuddin; Asyari; Azhari, Alfin Fauzi
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.397

Abstract

The reservoir area is part of the reservoir area which is a combination of highlands and water areas. Tourism activities in ecotourism that prioritize natural beauty, activities, and several attractions are the main attractions. This community service aims to identify the ecotourism potential of the Jatigede Reservoir and the ecotourism management plan for the Jatigede Reservoir community. Community service locations are in the Wado, Darmaraja, and Jatigede Districts. Community service informants are community members and stakeholders at the village and sub-district levels. The results of community service show that the Jatigede Sumedang Reservoir has potential community resources to be developed into eco-tourism. A number of tourist attractions include marine tourism, ecotourism, cultural and arts tourism, agrotourism, sports tourism, campsites, and pilgrimage routes. Therefore, community policies are needed to develop ecotourism. The author encourages full community participation in planning and managing ecotourism in accordance with the needs and culture of local communities.
Efforts To Return The Charm Of Kamasan Klungkung Art Village Latif, B Syarifuddin; Demolingo, Ramang H; Christiani, Meiliana
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.398

Abstract

The research that will be carried out in Klungkung Regency aims to learn more about the Balinese Gandrung dance which is starting to fade. Many people know the Gandrung dance, not from Bali but from East Java Province. This is the stimulus this research is based on. Namely to introduce the Gandrung dance belonging to Bali Province, so that later this research will be able to revive Klungkung Regency Tourism through the charm of Dance, especially the Gandrung dance. This research also aims to explore aspects of Gandrung Dance as a learning resource for the History of Balinese Dance Culture. This research uses a social approach, namely by looking for sources of informants, either through community figures or art masters in Bali, then data collection techniques using observation, interviews, document study, and analyzing data. The method that will be used is a qualitative method which will focus on observations that will be carried out in Klungkung Bali. In this research, the expected target is that the Kamasan Arts Village in Klungkung Regency can return to life by empowering the charm of dance performing arts. The objectives of this research are: 1) To introduce the wider audience to the Gandrung dance from Bali. 2) Become a learning medium to preserve Gandrung dance and knowledge about the history of dance in Bali. 3) Showing the wealth of intangible heritage belonging to Indonesia, especially Bali. 4) Become a new show attraction for Bali tourism.
Environmentally Based Hospitality Management Assistance and Community Participation in the Kamasan Klungkung Tourism Village by Maintaining Local Wisdom Latif, B Syarifuddin; Awaloedin, Dipa Teruna; Demolingo, Ramang H; Christiani, Meiliana
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.399

Abstract

This Community Service activity aims to train the people of Kamasan Tourism Village about hospitality management, including managing natural resources as a potential business through Sapta Pesona. This training needs to be carried out because there is a need for services that have good and correct standards. It is hoped that village residents can develop their potential in welcoming tourists. The Tourism Study Program, Faculty of Economics and Business, National University, as a tourism managerial institution and an institution that organizes research activities, has a moral obligation to provide guidance. Community service program to provide hospitality management training and develop aspects of managing tourism villages and homestays properly and correctly. The next activity is Balinese food processing entrepreneurship, which includes training and practice. The next material is about persuasive text and describing a place, which explains how to use English or French properly and correctly. It is hoped that village residents can develop their potential to speak English or French to welcome foreign tourists. The final material is to provide Balinese dance training to children in tourist villages. The objectives of this training are: (1) To provide understanding and motivation about the importance of culture as national identity. (2) Transferring knowledge about Balinese art, both theory and practice. (3) Develop participants' creativity and self-confidence. (4) Provide insight into Indonesian Tourism, especially Bali

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