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INDONESIA
Journal of Economics and Business Letters
Published by PRIVIETLAB
ISSN : 27988651     EISSN : 27984885     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JEBL: Journal of Economics and Business Letters is an open access, six-annually peer-reviewed international journal published by PRIVIETLAB. It provides an avenue to academicians, researchers, managers and others to publish their research work that contributes to the knowledge and theory of Economics and Business related disciplines. JBEL is published six a year. Publisher of Open Access Journals & Books designed to make it easy for worldwide researchers to discover leading-edge scientific research. Working closely with the global scientific community has been at the heart of our book and journal publishing activity. With a portfolio including journals, books, conference proceedings, we focus on Economics, Business, Finance, Management, Accounting, E-Business, and many more. PRIVIETLAB also publishes on behalf of other scientific organizations and represents their needs and those of their members. With worldwide impact, we support researchers, librarians and societies in their endeavours. PRIVIETLAB is an international center for supporting distinguished researchers, teachers, scholars and students who are researching various areas of Business, Science, and Technology. PRIVIETLAB wishes to provide good chances for academic and industry professionals to discuss recent progress in various areas of Business, Science, and Technology. PRIVIETLAB organizes many international conferences, symposia and workshops every year, and provides sponsor or technical support to researchers who wish to organize their own conferences and workshops.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 3 No. 2 (2023): April 2023" : 5 Documents clear
The effect of deferred tax expense, managerial ownership, and tax planning on profit management Desi Jelanti
Journal of Economics and Business Letters Vol. 3 No. 2 (2023): April 2023
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v3i2.200

Abstract

This study aims to prove empirically the effect of deferred tax expense, managerial ownership, and tax planning on earnings management. This research was conducted in a manufacturing company in the consumer goods industry sector. The type of research used is quantitative with associative method. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for the 2016–2020 period. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 10 companies with a research period of 5 (five) years in order to obtain as many as 50 observational data. The data was processed using the Eviews 9 Statistical Program to test the hypothesis using panel data regression analysis. The results of the F statistical test of deferred tax expense, managerial ownership and tax planning simultaneously have an effect on earnings management. The results of the t-statistical test of deferred tax expense have a positive effect on earnings management and managerial ownership has a negative effect on earnings management, but tax planning has no effect on earnings management.
The effect of work discipline and physical work environment on employee performance at PT. Jaya Persada Indonesia East Jakarta Kemas Vivi Andayani; Malik Fadhli Tibaat
Journal of Economics and Business Letters Vol. 3 No. 2 (2023): April 2023
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v3i2.201

Abstract

This research aims to determine how the influence of work discipline and physical work environment on the performance of employees at PT. Jaya Persada Indonesia East Jakarta, to find out how the influence of work discipline on employee performance at PT. Jaya Persada Indonesia East Jakarta, and to find out how the physical work environment influences the performance of employees at PT. Jaya Persada Indonesia. The research method used in this study is a quantitative method with an associative approach. The data collection method used is a questionnaire, using a saturated sampling technique or the entire population as a sample, namely 63 respondents. The analytical method used in this study is the validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression test, correlation coefficient, coefficient of determination, T-test, and F test. Partial work discipline variable (XI) obtained t count > t table (6.805 > 1.670). This is also reinforced by a significant value of 0.000 <0.005. This means that work discipline has a positive effect on employee performance. The statistical test of the physical work environment variable (X2) obtained the t count > t table (11.651 > 1.670). This was also reinforced by a significant value of 0.001 <0.05. It means that the physical work environment significantly affects employee performance. Simultaneous hypothesis testing obtained f count > f table or (96,311 > 3,150). This was also reinforced by a significant value of 0.000 <0.05. So it can be said that work discipline and physical work environment significantly affect employee performance. The coefficient of determination obtained an R square value of 0.701, meaning that work discipline and the physical work environment contribute 70.1% to employee performance. At the same time, the remaining 29.9% is influenced by other factors not examined in this study.
Investigating tourist visit behavior in Bengkulu, Indonesia: The role of satisfaction, trust, and price Syofian; Markoni; Fauzan; Idham Lakoni
Journal of Economics and Business Letters Vol. 3 No. 2 (2023): April 2023
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v3i2.202

Abstract

Bengkulu, a rapidly developing tourism destination in Indonesia, presents a unique context for understanding tourist behavior. This study investigates the influence of satisfaction, trust, and price on tourist visit behavior in Bengkulu. Using a sample of 340 tourists and employing Structural Equation Modeling (SEM), the study tests the relationship between these variables. Results indicate that both satisfaction and trust have a significant positive impact on visit behavior. However, the price does not significantly influence visit behavior. These findings underscore the importance of enhancing tourist satisfaction and building trust to improve visit behavior in Bengkulu. The findings also suggest that price, in this particular context, might not be a crucial determinant for tourists' decisions to visit. This study contributes to the literature on tourist behavior and provides practical implications for destination marketing in Bengkulu and similar emerging tourist destinations.
The impact of digital currencies on traditional banking systems: An analysis Ahmad, Syarif
Journal of Economics and Business Letters Vol. 3 No. 2 (2023): April 2023
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v3i2.277

Abstract

In the wake of the digital revolution, the financial landscape has seen the emergence of digital currencies as potent tools that promise to redefine traditional banking systems. This paper delves into the myriad ways through which digital currencies influence the operational, regulatory, and competitive arenas of traditional banks. By integrating empirical data analysis with an exhaustive review of current scholarly and industry literature, we uncover the nuanced dynamics between digital currencies and traditional banking institutions. Our investigation reveals that while digital currencies offer unparalleled efficiencies and opportunities for financial innovation, they simultaneously challenge the existing regulatory frameworks and pose risks to the stability and security of traditional financial systems. The outcomes of this research not only shed light on the immediate effects of digital currencies but also pave the way for future inquiries into their long-term implications on the global financial ecosystem.
Emerging trends and challenges in corporate governance in America: A 2023 perspective Dami, Albert; Kim, Stephen
Journal of Economics and Business Letters Vol. 3 No. 2 (2023): April 2023
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v3i2.278

Abstract

This paper provides a comprehensive analysis of the current state and emerging trends in corporate governance within American corporations, focusing on the year 2023. It examines the evolving landscape of corporate governance in response to technological advancements, regulatory changes, and shifting societal expectations. Through a detailed review of literature and analysis of case studies, this study highlights the significant challenges and opportunities facing boards of directors, including the integration of environmental, social, and governance (ESG) criteria, the impact of digital transformation, and the evolving role of stakeholders. The findings underscore the necessity for American corporations to adapt to a rapidly changing environment, emphasizing the importance of transparency, accountability, and sustainability in corporate governance practices.

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