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INDONESIA
Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF)
Published by Education and Social Center Publisher
ISSN : 27766179     EISSN : 27766187     DOI : https://doi.org/10.53067/ijebef
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) is a peer-refereed open-access National journal which has been established for the dissemination of state-of-the-art knowledge in the field of Economy. Starting from 2021, IJEBEF 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 Two Reviewers through the double-blind review process. This is to ensure the quality of the published manuscripts in the journal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 202 Documents
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APPLICATION OF INVENTORY ACCOUNTING INFORMATION SYSTEM APPLICATION TO MSMES FILO CR MALANG: PENERAPAN APLIKASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN PADA UMKM FILO CR MALANG Anik Kusmintarti; Nurafni Eltivia; Aldo Wicaksono Wibowo
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 3 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i3.76

Abstract

Nowadays, accounting information systems are needed, significantly to help the business processes of MSMEs. However, technology-based recording is still very rarely found on the scale of MSME businesses such as Filo CR Malang, which until now has not implemented accounting information technology. The purpose of this research is to implement the needs of the Inventory Accounting Information System Application and Design an Inventory Accounting Information System Application to Improve Web-based Internal Control at MSMEs Filo CR Malang. This research is a research and development study through the stages of analysis, design, development, implementation, and evaluation. Microsoft Office, bizagi Modeller, Google Chrome web browser, Draw.io, and Figma are used. The result of the research is in the form of an Inventory Accounting Information System Application to Improve Internal Control at UMKM Filo CR Malang. The development of the implementation of this application at MSME Filo CR is expected to provide solutions and contribute to the control of coffee raw material inventory in accordance with the criteria for production and the quality of accountable and transparent financial reports
THE EFFECT OF THIN CAPITALIZATION ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATION VARIABLE: PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Apriansyah Sarif; Surachman Surachman
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 3 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i3.77

Abstract

This study aims to determine the effect of thin capitalization on tax avoidance. In addition, this study also aims to determine the effect of firm size in moderating the relationship between thin capitalization and tax avoidance. This research was conducted at the Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period. The method used in this study is a quantitative method using secondary data in the form of financial statements and annual reports. The population used in this study amounted to 10 pharmaceutical companies listed on the IDX. The sample in this study was selected using the saturated sample method, so that 50 samples or 10 companies were obtained for 5 years. Data analysis in this study uses the moderate regression analysis method with a statistical program tool, namely SPSS Version 26. The results of hypothesis testing, it shows that partially (1) Thin Capitalization has a significant effect on Tax Avoidance and in moderation (2) Thin Capitalization has no effect on Tax Avoidance. The conclusion of this study is that partially Thin Capitalization has a significant effect on tax avoidance and Firm Size as a moderating variable weakens the effect of Thin Capitalization on Tax Avoidance
SUSTAINABLE DEVELOPMENT GOALS IN INDONESIA'S POST-PANDEMIC ECONOMIC DEVELOPMENT: SUSTAINABLE DEVELOPMENT GOALS DALAM PEMBANGUNAN EKONOMI INDONESIA PASCA PANDEMI Arta Rusidarma Putra; Suflani Suflani
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 3 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i3.78

Abstract

The Sustainable Development Goals (SDGs) are a global development agreement that is very important to deal with very high and constantly changing economic conflicts such as the impact of strong political interests and foreign intervention. This study aims to examine how the Sustainable Development Goals approved by the United Nations in 2015 have an impact on Indonesia, especially in the economic sector. This study uses the literature study method to describe international economic conditions that have an impact on economic conditions in Indonesia through the results of research that has been conducted in several countries, especially in Asia. The research results show that a number of innovations and policies are needed in order to achieve the SDGs in the field of economic growth and employment. One of the strategies is to create a digital economy platform that uses the principle of collaboration from all parties and strengthens the management of policies, infrastructure and the consumer sector. This rationale is inseparable from the strong foreign intervention which is a consequence of the state debt which always increases every year
THE EFFECT OF THE EFFECTIVENESS OF ONLINE LEARNING ON LEARNING INDEPENDENCE MEDIATED BY INTRINSIC MOTIVATION IN STUDENTS OF CLASS XI SOCIAL STUDIES SMA NEGERI 2 BABELAN: PENGARUH EFEKTIVITAS PEMBELAJARAN DARING TERHADAP KEMANDIRIAN BELAJAR DIMEDIASI MOTIVASI INTRINSIK PADA PESERTA DIDIK KELAS XI IPS SMA NEGERI 2 BABELAN Sellyana Sellyana
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 3 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i3.79

Abstract

This study was carried out to learn more about student’s learning independent, particularly during the distance learning phase. The most significant aspect of independent learning is that it encourages students to learn without external pressure. The presence of intrinsic motivation, as well as the efficiency of the online learning medium used, are the two most important factors that can inspire these students to engage in autonomous study. The purpose of this study is to know the influence online learning effectiveness on independent learning mediated by intrinsic motivation for XI IPS students in SMA Negeri 2 Babelan. This research lasted in two months, started from March to April 2022. Quantitative statistical approach with a correlational approach were employed in this research. The population of this study consists of 180 students from class XI IPS SMA Negeri 2 Babelan. With a 5% error rate, the research sample was determined to be 124 students using the Isaac and Michael table formula. A survey method in the form of a research questionnaire utilizing Google Form was used to collect primary data. Data was analyzed using IBM SPSS Statistics Version 26 and the Path Analysis approach. The findings revealed online learning effectiveness (X) had no significant effect on intrinsic motivation (M), intrinsic motivation (M) had a significant effect on learning independence (Y), and online learning effectiveness (X) had a significant effect on independent learning (Y). Other research shows that intrinsic motivation (M) is unable to mediate the influence of online learning effectiveness (X) on independent learning (Y).
THE EFFECT OF INFLATION, EDUCATION LEVEL AND GROSS REGIONAL DOMESTIC PRODUCT (GRDP) ON THE MINIMUM WAGE IN JAVA: PENGARUH INFLASI, TINGKAT PENDIDIKAN DAN PRODUCT DOMESTIC REGIONAL BRUTO (PDRB) TERHADAP UPAH MINIMUM DI PULAU JAWA Widya Meinita; Saparuddin Mukhtar; Ari Saptono
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 3 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i3.80

Abstract

This study aims to determine the effect of inflation, Education Level, Gross Regional Domestic Product (GRDP) on the Minimum Wage. The data used in each variable uses secondary data, namely inflation rate, average length of schooling, gross regional domestic product and provincial minimum wages from provinces in Java, namely Banten, DKI Jakarta, West Java, Central Java, D.I. Yogyakarta and Java. East for 5 years from 2015-2019. The data analysis technique used regression analysis using the Fixed Effect Model. The results showed that the level of education and gross domestic product had a positive and significant effect on the provincial minimum wage. While the level of work participation has a positive and insignificant effect on the provincial minimum wage
THE INFLUENCE OF LEARNING ACHIEVEMENT, SOCIOECONOMIC STATUS OF PARENTS, AND LEARNING MOTIVATION ON THE INTEREST IN CONTINUING EDUCATION TO HIGHER EDUCATION IN CLASS XII STUDENTS COMPETENCE OF ACCOUNTING AND FINANCIAL EXPERTISE OF SMKN 13 JAKARTA: THE INFLUENCE OF LEARNING ACHIEVEMENT, SOCIOECONOMIC STATUS OF PARENTS, AND LEARNING MOTIVATION ON THE INTEREST IN CONTINUING EDUCATION TO HIGHER EDUCATION IN CLASS XII STUDENTS COMPETENCE OF ACCOUNTING AND FINANCIAL EXPERTISE OF SMKN 13 JAKARTA Wawan Aprianto; Sri Zulaihati; Ati Sumiati
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 3 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i3.81

Abstract

This study aims to determine whether there is an effect of learning achievement, parents' socioeconomic status and learning motivation on students' interest in continuing their education to higher education in class XII students of financial and institutional accounting expertise competence at SMKN 13 Jakarta in the 2021/2022 academic year either simultaneously or partially. The population of class XII students of financial and institutional accounting expertise competency is 108 students, with the T-Yamane formula obtained a sample of 85 students and using Proportional Random Sampling. The data collection technique for the study achievement variable (X1) uses secondary data in the form of report cards for the fifth semester. The socio-economic status variable of parents (X2) uses secondary data, namely parents' income data. Furthermore, for the variable of learning motivation (X3) and interest in continuing education to higher education (Y) using primary data in the form of a questionnaire with Validity Test and Reliability Test. Analysis of the data used is descriptive analysis of percentages and multiple linear regression. The results of the study showed that there was an effect of learning motivation (62.6%), and there was no effect of learning achievement, and the socioeconomic status of parents on students' interest in continuing their education to class XII tertiary institutions of financial accounting and institutional competence at SMKN 13 Jakarta in the 2021/2022 academic year. Meanwhile, simultaneously all independent variables have an effect (63%)
DEMAND FORECASTING ANALYSIS WITH DESCRIPTIVE METHODS AND QUALITATIVE APPROACHES TO THE SALE OF BATIK CLOTHING PRODUCTS: ANALISIS FORECASTING DEMAND DENGAN METODE DESKRIPTIF DAN PENDEKATAN KUALITATIF PADA PENJUALAN PRODUK BAJU BATIK Tabroni Tabroni
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 3 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i3.82

Abstract

The purpose of this analysis is to forecast the sales demand for batik clothes in CIA stores. Storeid uses a descriptive method and a qualitative approach. The data used in this study is primary data in the form of interviews with Business Managers and secondary data in the form of actual sales data for August 2021 - January 2022. There are 3 steps used, namely tabulating sales data in a predetermined period, the second is evaluating tabulation results in graphical form and the last one makes conclusions based on existing data and observations with business owners. The results of this study showed that sales at CIA stores fluctuated where the highest sales were obtained in September where there were 10 long sleeves and 15 short sleeves, while the lowest sales were obtained in December 2021 for long sleeves and in January 2022 for short sleeves. 1 piece. From the results of the analysis, the author concludes that the fluctuating sales results are caused by 3 things, the first is due to the pandemic period which made people implement PSBB, the second is due to technological developments which have caused the spread of market places such as shopee, tokopedia, Bukalapak etc. and the last is due to the use of clothes batik that is only used for certain occasions so that the purchase intensity is low
FAKTOR-FAKTOR YANG MEMPENGARUHI NON PERFORMING LOAN DIMODERASI OLEH INFLASI: FACTORS INFLUENCING NON PERFORMING LOAN MODERATED BY INFLATION RATE Danelia Eka Anisyana; Suherman Suherman; Destria Kurnianti
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 3 No. 1 (2023): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v3i1.83

Abstract

This study aims to determine the factors influencing non performing loan moderated by inflation rate. Case studies on conventional commercial banks that were listed on the IDX in 2015-2019. This study uses secondary data in the form of financial statements and annual reports. The sampling method used in this study is purposive sampling method. The data analysis technique used in this study is moderated regression analysis. The classical assumption test entails normality, multicollinearity, heteroscedasticity, and autocorrelation tests. While the hypothesis testing entails t-test and coefficient determination test. Data analysis used E-views 12 software. The result showed: LDR and CAR did not significantly influence NPL in a negative direction, NIM had a negative and significant effect on NPL and inflation did not moderate the relationship between LDR, CAR, and NIM on NPL
KINERJA KEUANGAN LQ45 SEBELUM DAN SAAT TERJADI PANDEMI COVID-19: FINANCIAL PERFORMANCE OF LQ45 STOCKS BEFORE AND DURING THE COVID-19 PANDEMIC Feny Maulina; Hamidah Hamidah; Destria Kurnianti
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 3 No. 1 (2023): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v3i1.84

Abstract

The purpose of this study is to analyze the financial performance of LQ45 companies before and during the coronavirus infection pandemic. The uantitative approach uses secondary for 2018-2021. Secondary data is sourced from the official website of the Indonesia Stock Exchange www.idx.co.id and LQ45 index company annual reports. The population is 20 companies included in the LQ45 index 2018-2021 period. The sampling method was purposive sampling which consisted of 80 data. Stock Price is dependent variable while CR, ROE, DER, TATO, and EPS are the independent variable. The results showed that EPS has significant positive effect on stock prices. CR, ROE, and DER do not have a significant positive effect on stock prices and ROE does not have a significantnegative effect on stock price. There is no different in the mean of the independent variables before and during the pandemic
PENGARUH CAPITAL EXPENDITURE, INVESTMENT OPPORTUNITIES, CEO TENURE TERHADAP CASH HOLDING PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA: THE EFFECT OF CAPITAL EXPENDITURE, INVESTMENT OPPORTUNITIES, CEO TENURE ON CASH HOLDING IN NON-FINANCIAL COMPANIES LISTED ON THE INDONESIAN SHARIA STOCK INDEX Widia Ayu Permatasari; Gatot Nazir Ahmad; Destria Kurnianti
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 3 No. 1 (2023): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v3i1.85

Abstract

This study aims to determine the effect of Capital Expenditure (CAPEX), Investment Opportunities (Sales Growth), CEO Tenure (TN) on Cash Holding. The independent variables used in this study are Capital Expenditure, Investment Opportunities and CEO Tenure. The dependent variable used in this study is Cash Holding. The data source used in this study is secondary data in the form of the company's annual financial report. The population in this study are non-financial companies listed on the Indeks Saham Syariah Indonesia (ISSI) for the 2013-2017 period. The number of samples used in this study were 155 companies with observations for 5 years so that 775 objects of observation were selected. The sampling method used in this study was a purposive sampling technique. The model used in this study is panel data with a fixed effect model approach. The results obtained from this study are that Capital Expenditure has an effect on Cash Holding, Investment Opportunities have no effect on Cash Holding, and CEO Tenure has an effect on Cash Holding

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