cover
Contact Name
Khaeruman
Contact Email
khaeruman@esc-id.org
Phone
+6281287832889
Journal Mail Official
ije3@esc-id.org
Editorial Address
Jl. Raya Ciruas Petir, Komplek Puri Citra Blok B2 No. 34 Kelurahan Pipitan Kecamatan Walantaka Kota Serang - Banten 42183
Location
Kota serang,
Banten
INDONESIA
International Journal of Economy, Education and Entrepreneurship (IJE3)
ISSN : 27980138     EISSN : 2798012X     DOI : https://doi.org/10.53067/ije3
Core Subject : Economy, Education,
International Journal of Economy, Education and Entrepreneurship (IJE3) is a peer-refereed open-access international journal which has been established for the dissemination of state-of-the-art knowledge in the field of Economy and Education. Starting from 2021, IJE3 would be published Three times in a year. All submitted manuscripts will be initially reviewed by editors and are then evaluated by a minimum of one International Reviewers through the double-blind review process. This is to ensure the quality of the published manuscripts in the journal. IJE3 is a multidisciplinary forum for the publication of articles and research and discussion of issues that bear upon and enfold the field of Economy, Education and entrepreneurship. IJE3 on Economy focuses on a broad range of topics covering economics, banking, payment systems, financial stability, financial markets, and economic growth (including policy coordination) that are of regional and World relevance. on Education, IJE3 Focuses of topics Teaching and learning, Curriculum, Pedagogy, Reading, comprehension, Philosophies of education, Vocational education, Higher education, Educational psychology, Bilingualism, Special education, Institutional management and performance, Child development, Multicultural studies, Social theory, Educational approaches. on Entrepreneurship Focuses of topics intrapreneurship, managership, organisational behaviour, leadership, motivation, training and ethical/ moral notions guiding entrepreneurial behaviour.
Articles 380 Documents
APPLICATION OF FISHBONE DIAGRAM IN USING ROOT CAUSE ANALYSIS (RCA) FOR DEVELOPING OF REVENUE AND EXPENDITURE SYSTEM IN MANUFACTURING COMPANY Fatmaria Tantri, Sinta; Eltivia, Nurafni; Djajanto, Ludfi
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.230

Abstract

This study aims to identify the root problems in developing income and expenditure systems in the PT ABC. This research uses qualitative methods with the Root Cause Analysis approach. The issues that arise in the company will be analyzed using the Fishbone Diagram. The result of this study explains that some problems occur in the company. The procedures, business processes, income, and expenditure in the enterprise are still done manually, so it takes a long time to analyze the factors of Man (user), Material (material/supporting documents), Machine (tools used), and Method (procedures/systems running). Based on the result of this study, PT ABC should have a website that can be used to process the cycle of income and expenses in real time. In this case, website design will be carried out to make it easier for companies to archive, create supporting documents, and report income and expenses. This finding will help PT ABC strengthen its internal control and increase the effectiveness of the company's business process. The difference between this research and previous research is that it uses a fishbone diagram approach to dig into the roots of problems that occur in companies. In the last research, no one had used a rooting approach and focused only on system development, so the issues that occurred needed to be described in detail. The limitation of this research is its focus on the root cause analysis of the revenue and expenditure cycle in manufacturing companies
THE INFLUENCE OF COMPANY SIZE, KAP SIZE, AND AUDIT COMMITTEE, ON AUDIT FEE: On Banking Companies Listed on the Indonesian Stock Exchange Muhsin, Muhsin; Suryantini, Suryantini; Elida, Sri Syabanita
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.231

Abstract

This research examines the impact of Company Size (UP), Public Accounting Firm Size (UK), and the Existence of an Audit Committee (KA) on Audit Fees in banking companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2019 period. By using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach via WarpPLS 8.0 software, the main findings show that UP, UK, and KA have a significant effect on Audit Fees. The analysis confirms that company size (UP) is an important factor for auditors in determining the amount of audit fees because it influences the complexity of the audit. In addition, both the size of the Public Accounting Firm (UK) and the existence of an Audit Committee (KA) also influence the size of the auditor's fee, indicating that the selection of a Public Accounting Firm (KAP) and the adoption of an audit committee affect the company's audit fees. The results of this research provide important insights into the financial management of banking companies, especially in managing audit costs and decision making related to internal and external audits. The implications of these findings can help financial managers consider the factors that influence Audit Fees, so that they can manage costs efficiently and make more informed decisions regarding the audit process
ANALYSIS OF COST OF GOODS PRODUCED AND VALUE-ADDED AT UMKM TEMPE "TROSOBO" TUBAN Fitri, Saidatul; Widayanti, Sri; Atasa, Dita
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.232

Abstract

Soybeans are a food commodity that contains high vegetable protein and is generally used for food consumption. To meet the demand for tempeh agroindustry that uses soybeans as the primary raw material, agroindustry players increase soybean production. However, they still need to meet this demand. Therefore, the government meets this demand by importing. The research was conducted at UMKM Tempe Trosobo, located in Jl. Brawijaya, Gang Yudistira No. 641, Kebonsari, Kec. Tuban, Kab. Tuban, East Java. This study aims to calculate the cost of goods produced using the Full Costing method and analyze the added Value generated by UMKM Tempe "Trosobo" Tuban from soybean processing. The methods used are the Full Costing method and the Hayami method. The results showed that the calculation of the cost of goods produced in the temple agroindustry of Tempe Trosobo UMKM using the complete costing method was IDR 4,300/piece with the total production of tempe produced as many as 22,500 pieces, and the selling price was IDR 5,100/piece. Processing soybeans into tempeh has a value-added result of IDR 11,925 / kg of raw material or 49%, and the added Value of tempeh is classified as high
INFLUENCE OF REGIONAL ORIGINAL REVENUE AND BALANCING FUNDS ON THE FINANCIAL PERFORMANCE OF THE REGIONAL GOVERNMENT OF JOMBANG DISTRICT Anggraini, Ullif Athiyah; Widajantie, Tituk Diah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.233

Abstract

Regional government financial performance measures regional independence in managing potential sources of regional original income (PAD) as the primary value for financing regional expenditure so that it does not depend on central government balancing funds. This research aims to test and determine the influence of (PAD) and balancing funds on the financial performance of the Jombang Regency regional government. Quantitative methods are used in this type of research. The sample for this research is five years from the Jombang Regency regional government budget realization report for 2018-2022. The non-probability sampling method was used in this research, and saturated sampling techniques were utilized. The classical assumption test, multiple linear regression analysis, and hypothesis testing were used as data analysis using SPSS 26 tools. The results of this research were that PAD and balancing funds had a positive and significant effect on the financial performance of the Jombang Regency regional government
THE EFFECT OF PROFITABILITY, LEVERAGE, AND FIRM SIZE ON CASH HOLDING INDUSTRY COMPANY Hidayati, Nabila Dinar; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.234

Abstract

This study aims to empirically prove the effect of profitability, leverage, and firm size on cash holding in industrial sector companies listed on the Indonesia Stock Exchange during 2019-2022. This research uses quantitative methods. The population in this study amounted to 63 industrial sector companies. The sample used in this study was selected using purposive sampling with predetermined sample criteria. Therefore, the total sample of this study was 22 industrial sector companies. The data used is secondary data obtained from the annual financial statements of selected industrial sector companies. The data is analyzed using multiple linear regression. The results of this study indicate that profitability and leverage influence cash holding, while firm size does not. Suggestions that can be proposed are that future research can add variables that have a stronger relationship. In addition, it is hoped that future research can add a more extended sample or research period that might show better and more accurate results
THE EFFECT OF CHANGES IN VALUE-ADDED TAX RATES (VAT) AND COST OF GOODS SOLD (COGS) ON SALES TURNOVER AT PT. VCS Asah, Maranatha Kezya Beauty Caesaria; Widajantie, Tituk Diah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.235

Abstract

The increase in Value Added Tax (VAT) rates and the rise in Cost of Goods Sold (COGS) significantly impact the business strategy and profitability of the company. The research aims to examine the impact of the increase in VAT rate and changes in the Cost of Goods Sold on PT's business strategy and profitability. VCS. The method used is quantitative research using PT's sales data. VCS from 2018 to 2022, as the population was selected through a purposive sampling method. Data analysis was conducted using SPSS version 27. The research findings indicate that the increase in the value-added tax rate significantly impacts PT's sales revenue. VCS, while the increase in Cost of Goods Sold does not considerably affect the company's Sales Revenue
THE INFLUENCE OF REGIONAL TAXES, REGIONAL LEVIES AND REGIONAL COMPANY PROFITS ON ORIGINAL INCOME OF BOJONEGORO DISTRICT GOVERNMENT Agustina, Putri Ella; Widajantie, Tituk Diah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.236

Abstract

This research was conducted with the aim of analyzing the influence of Regional Taxes, Regional Levies and Regional Company Profits on Regional Original Income. This type of research is quantitative research with data analysis techniques used, namely multiple linear regression analysis and hypothesis testing using the SPSS Version 26 software program. This research uses secondary data sourced from the District Regional Revenue Agency. Bojonegoro with time series data collection over a period of five years, namely 2018 to 2022. The method for determining the sample in this research is purposive sampling. The results of this research are that local taxes have no effect on local original income; regional levies influence regional original income; and the regional company profit variable has an effect on regional original income. It can be concluded that this research highlights that in the observed situation, the contribution of regional taxes, regional levies and regional company profits to the regional original income variable cannot be considered as the main factor, but further analysis is needed to understand the context and other variables that may influence the relationship between regional taxes, regional levies, regional company profits, and regional original income
THE ANALYSIS OF THE EFFECT OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON TIMELINESS OF FINANCIAL REPORTING : CASE STUDY OF ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Rizky, Sari Fateh; Ratnawati, Dyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.237

Abstract

This study aims to determine the effect of profitability, liquidity, and company size on the timeliness of financial reporting of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The type of research used in this research is a quantitative approach. This research uses secondary data from the annual financial reports of energy sector companies listed on IDX for 2019-2020. The population in this study included all energy sector companies listed on the IDX in the 2019-2022 period. The sampling technique used in this research was purposive sampling, so the sample used was 18 companies. The data analysis used to test the hypothesis is logistic regression with a significance level of 5% and using SPSS version 29. The results of this study indicate that profitability and company size do not affect the timeliness of corporate financial reporting, as evidenced by the significance value > 0.05 in the hypothesis test results. Liquidity is proven to affect the timeliness of corporate financial reporting, with a significance value in the hypothesis test <0.05
ANALYSIS OF THE MARKETING MIX STRATEGY (7P) TO INCREASE SALES OF PROCESSED CASSAVA PRODUCTS AT UD "PURNAMA JATI" MEMBER Abroor, Muhammad Rifqi; Widayanti, Sri; Roidah, Ida Syamsu
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.238

Abstract

One of the leading producers and exporters of cassava in the world is Indonesia. Jember Regency is one of the highest cassava production centers in East Java, with an annual production capacity of 9,492 tons. This processed tape food product, typical of Jember Regency, is produced from the high supply of cassava. There is a need to find processed cassava products considering the high interest in tape products because of their unique quality, so this product is much more popular as souvenirs or souvenirs typical of Jember. The research aims to perfect marketing tactics and determine how the marketing mix (7P) influences consumer decisions in purchasing processed cassava products from UD Purnama Jati Jember. Questionnaire methodology is a technique for collecting information through statements or questions asked to respondents. Because the p-value is smaller than 0.05, product, price, place, and employees influence the results of consumer purchasing decisions at UD Purnama Jati. However, because the p-value is more significant than 0.05, we can rule out the possibility that factors related to the product process, physical evidence, or advertising influence consumers' final purchasing decisions
ANALYSIS OF THE APPLICATION OF WORK DISCIPLINE AND WORK MOTIVATION IN IMPROVING THE PERFORMANCE OF NON ASN EMPLOYEES IN THE CLEANING SECTION AT THE CENTER FOR STATE CIVIL STAFF DEVELOPMENT IN BOGOR Sunarto, Ading; Latif, Latif
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.239

Abstract

This research is entitled "Analysis of the Application of Work Discipline and Work Motivation in Improving the Performance of Non-ASN Employees in the Cleaning Department at the Center for Civil Service Personnel Development in Bogor. This research aims to analyze the application of work discipline and work motivation in improving employee performance. The research method used is qualitative research with a non-probability sampling technique, namely purposive sampling. The data collection procedures for this research are observation, interviews, documentation, triangulation. The data analysis techniques in this research are data reduction, data presentation, drawing conclusions and verification, Strengths, Weaknesses, Opportunities, Threats (SWOT) analysis and Quantitative Strategic Planning Matrix (QSPM) analysis. The results of this research show that the implementation of employee work discipline is quite good, because there are some employees who obey the regulations set by the agency. Apart from that, the implementation of employee work motivation is good because there are awards given by agency leaders. By implementing work discipline and work motivation, employee performance can be improved. And employee performance is good because the resulting performance has a good impact on the individual and the agency. The results of the SWOT analysis show that it is in quadrant I, namely aggressive, where the values ​​of the available to take advantage of opportunities. And also the results of the QSPM analysis are that there are 5 priority alternative strategies that can be used as strategies to improve employee performance, including improving good service, employee attitudes and employee responsibility at 6.50, controlling work so that it runs professionally at 6.42, maintaining relationships. Good cooperation between employees and other agencies amounted to 6.13, increased potential employee abilities by 5.91, increased assertiveness and concern by 5.22