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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 Influence of Capital Intensity Ratio and Profitability on Effective Tax Rate at PT Indocemen Tunggal Prakarsa Tbk Wandira, Ayu; Huda, Nurul; Rahmatia
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 3 (2024): September 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i3.424

Abstract

In Indonesia industry plays a very important role in economic development, with a large number of human resources, industry is able to absorb a wide range of workers so that it can add value to the output produced. Apart from the tax industry being one of the largest sources of state income, every industry is obliged to pay taxes effectively. This research aims to determine the effect of capital intensity ratio and profitability on the effective tax rate at PT Indocemen Tunggal Prakarsa Tbk. This form of research is associative research. The object of this research is a company operating in the raw goods sector, namely the company Indocemen Tunggal Prakarsa, Tbk. The sampling technique in this research uses purposive sampling. The data analysis technique used is quantitative methods with descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, correlation and coefficient of determination as well as hypothesis tests in the form of T tests and F tests. The test results show that the capital intensity ratio has a partial positive effect on the Effective Tax Rate. whereas. Profitability has a partial negative influence on the Effective Tax Rate
Transformational Leadership on Organizational Citizenship Behavior: The Mediating Organizational Culture at PT Rosan Permai Enjang, Satriyo; Fatoni, Fandi
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.v4i2.425

Abstract

The purpose of this research is to test and analyze the influence of transformational leadership (TL) on Organizational Citizenship Behavior (OCB) through organizational culture (OC). This research is causal research with a quantitative approach involving 44 employees of PT Rosan Permai. The sampling technique used saturation for 44 respondents. The statistical analysis used in this research is SEM PLS with the help of SmartPLS 3.0 software. The analysis results obtained from this research show that TL has no effect on OCB. TL has a significant positive effect on CO. Organizational culture has a significant positive effect on OCB. Organizational culture in this study was able to mediate the influence of TL and OCB. From this research it can be concluded that transformational leadership can improve and develop Organizational Citizenship Behavior through organizational culture at PT Rosan Permai.
The Influence of Organizational Citizenship Behavior on Performance Through Job Satisfaction of Employees in The Production Section of PT. Suntory Garuda Beverage Sidoarjo Fadillah, Moch Ivan; Nugrohoseno, Dwiarko
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.v4i2.427

Abstract

This research aims to test and analyze the influence of organizational citizenship behavior (OCB) on performance through job satisfaction of employees in the production department of PT. Suntory Garuda Beverage Sidoarjo. The research method used is a quantitative method, with a saturated sampling technique. The population is 189 production employees. The data analysis technique uses Partial Least Square (PLS). This research aims to determine the influence of Organizational Citizenship Behavior (OCB) on employee performance through job satisfaction at PT. Suntory Garuda Beverage Sidoarjo.
Parental financial socialization on emerging adulthood: A dual perspective study Akbar, Rasyidi Faiz; Kautsar, Achmad; Kusumawati, Nunik Dwi; Nihaya, Ina Uswatun; Putra, Syaifurrizal Wijaya; Ramadhani, Bima Yatna Anugerah; Nadia, Fiona Niska Dinda
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.v4i2.428

Abstract

This study investigates the impact of parental financial socialization on the financial behaviors and attitudes of emerging adults, considering both parental and child perspectives. It examines direct teaching, role modeling, and the quality of financial relationships in shaping financial outcomes. Using a quantitative purposive sampling method, data were collected from 524 participants through structured questionnaires assessing parental financial teaching, attitudes, and behaviors. Structural equation modeling was used to analyze these relationships. Findings reveal that parental direct teaching and role modeling significantly influence emerging adults' financial attitudes and behaviors. A positive financial relationship between parents and children enhances financial socialization practices. Emerging adults reporting higher levels of parental guidance and role modeling exhibit better financial behaviors and more responsible attitudes. The study also identifies significant mediating effects of financial attitudes on the relationship between parental socialization practices and behaviors. This research highlights the dual influence of parental teaching and role modeling on young adults' financial outcomes and underscores the importance of supportive financial relationships. It offers insights into the mechanisms through which parental behaviors shape financial competence, providing a foundation for targeted financial education programs and policies.
The Influence Of Cash Turnover, Receivables Turnover, And Inventory Turnover On Profitability In Food And Beverage Sub-Sector Manufacturing Companies Listed On The Indonesia Stock Exchange (IDX) Hasanah, Nurfitratun; Rimawan, M; Muniarty, Puji
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 3 (2024): September 2024
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i3.429

Abstract

This study examines the impact of cash turnover, receivables turnover, and inventory turnover on profitability in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). Facing increasingly intense competition, companies in this sector need to demonstrate high management effectiveness, measured through profitability ratios such as Return On Assets (ROA). ROA assesses how efficiently a company utilizes its assets to generate profits. Additionally, activity ratios such as cash turnover, receivables turnover, and inventory turnover provide insights into the efficiency of asset utilization in generating revenue. This study uses data from ten manufacturing companies in the food and beverage sub-sector over the period 2020-2022. The results show that, partially, cash turnover and receivables turnover have a significant impact on profitability, whereas inventory turnover does not have a significant impact. Simultaneously, cash turnover, receivables turnover, and inventory turnover collectively have a significant impact on profitability. These findings underscore the importance of efficient management of cash and receivables to enhance profitability in Indonesia's food and beverage industry. The abstract clearly and concisely conveys the essence of the study, providing essential insights for readers to determine its relevance to their needs.
The Influence of Work-Life Balance and Work Environment on Employee Job Satisfaction: Case Study at SEA Today Company Indriyani, Yulia; Adhi, Triyogo Moelyo
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 3 (2024): September 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i3.430

Abstract

Employees are a very important part of the company's sustainability. In maintaining employee performance so that it remains productive, it is necessary to pay attention to employee job satisfaction. An employee's job satisfaction in an organization cannot be separated from the work environment and work-life balance. This research aims to determine the influence of Work-Life Balance and Work Environment on Employee Job Satisfaction (Case Study at SEA Today Company). The method used in this research is a survey method with a quantitative approach. The sampling technique used was saturated sampling. Research data processing uses the SPSS version 27 application. The population of this study was all 57 employees of SEA Today's operational division. The results of this research show that work-life balance and the work environment have a positive and significant effect on job satisfaction, with a significant difference in the r-value of 5% and a higher Cronbach's Alpha value. These results show that improving work-life balance and the work environment can increase employee job satisfaction. The results of the hypothesis simultaneously conclude that work-life balance and the work environment have a positive and significant effect on employee job satisfaction at the SEA Today company.
The Mediating Effect of Risk Perception on the Relationship Between Social Presence and Impulsive Buying in Live Streaming Shopping Purboyo; Zulfikar, Rizka; Wahyuni, Amalia; Herawaty, Ana Sofia; Rina, Rina
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 3 (2024): September 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i3.431

Abstract

This study aimed to examine the impact of social presence on impulsive buying mediated by risk perception in live streaming shopping using social presence theory. The phenomenon of live streaming shopping had become a major trend in e-commerce in Indonesia, with a large audience through various marketplace applications. Celebrity endorsers played an important role in grabbing the attention of the audience, so direct interaction with them could trigger impulsive buying behavior. This study was exploratory research, proposing four problem formulations related to the social presence of celebrity endorsers, viewers, and products, as well as risk perceptions that affected impulsive purchases. The purpose of the study involved testing the influence of the social presence of celebrity endorsers, viewers, and products on consumer risk perception, as well as the role of risk perception mediation on impulsive purchases. This study used a survey method with a population consisting of people in the South Kalimantan province who were viewers of live streaming shopping. Data collection was carried out by distributing questionnaires online to 186 respondents. Data analysis involved testing the validity and reliability of the instrument, and using SEM-PLS. The results of this study found that (1) the social presence of celebrity endorsers, viewers, and products had a significant effect on risk perception, (2) the social presence of viewers and products had a significant effect on impulsive purchases, while the social presence of celebrity endorsers had no influence on impulsive purchases, and (3) risk perception had a mediating role in the relationship between the social presence of celebrity endorsers, viewers, and products with impulsive purchase behavior.
Antecendents of Self Efficacy and its Influence on Lecturer Performance Windayati, Diana Titik; Onoyi, Nona Jane; Kurniawati, Ely; Yanti, Sri
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 3 (2024): September 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i3.432

Abstract

Abstract. As an educator, lecturers must have competence in carrying out their duties through the Tri Dharma of Higher Education. This study examines the Antecendent Self Efficacy and its Effect on Lecturer Performance. In this study, the population was private university lecturers in Batam and the sample was 122 permanent lecturers. The approach of quantitative research methods, questionnaires distributed to respondents as a way of collecting data. The result is that the three variables, competence, motivation and work engagement on performance have a positive and insignificant effect, while on self efficacy, competence has a positive and insignificant effect, motivation and work engagement have a significant positive effect on self efficacy, and self efficacy has a positive and insignificant effect on performance.
Millennial Vs Gen Z: Tax Knowledge, Tax Education, and Tax Compliance Hidayati, Berlina; Utami, Indah Setia
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.v4i2.434

Abstract

This research aims to compare how Millennials and Gen Z view tax knowledge, tax education, and tax compliance so educators can develop more effective tax education programs. This research uses a quantitative study by using 804 students of the Taxation Department at Universitas Terbuka as respondents and uses comparative analysis. This finding shows that social media behavior, speed in obtaining information, and demands for solving problems creatively and innovatively, can be important factors that influence these significant differences. This fact confirms that skills in utilizing information and communication technology to understand and solve problems will encourage them to get information in tax knowledge, tax education, and tax compliance, even though this is greatly influenced by each individual's self-regulated learning.
The Influence of NPL, LDR, BOPO, and CAR on Financial Performance with Institutional Ownership as a Moderating Variable Pramadani, Karina Aliyyah
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.v4i2.435

Abstract

The aim of this research is to determine the factors that influence the financial performance of digital banks during the period 2018-2022. The methodology of this research involves the use of purposive sampling to select a sample of 10 digital banks listed with the Financial Services Authority (OJK) for the period 2018-2022. Data analysis techniques include panel data regression and moderation regression to assess the effects of NPL, LDR, BOPO, and CAR on financial performance, with institutional ownership as a moderating variable. The research findings indicate that BOPO and CAR have a positive impact on financial performance, while NPL and LDR have a negative impact. Additionally, institutional ownership does not moderate the relationship between NPL, LDR, and CAR with financial performance. The theoretical contribution of this research lies in its demonstration of how operational efficiency (BOPO) and capital adequacy (CAR) positively influence financial performance, while non-performing loans (NPL) and loan-to-deposit ratio (LDR) negatively impact it. Furthermore, the study reveals that institutional ownership does not moderate the relationships between these variables and financial performance, providing new insights into the dynamics of digital banks and the roles of various financial metrics in influencing their success.