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INDONESIA
Terbuka Journal of Economics and Business
Published by Universitas Terbuka
ISSN : -     EISSN : 2721298X     DOI : https://doi.org/10.33830/tjeb
Core Subject : Economy,
Economics, Econometrics & Finance
Terbuka Journal of Economics and Business particularly focuses on the main problems in economics and business areas in South East Asia region as follows: Business studies Entrepreneurship Microeconomics Behavioral economics Government regulation, taxation Macroeconomics Financial markets, investment theories, banking International economics Economic development other relevant subjects
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2024)" : 5 Documents clear
Analysis of Opportunities and Challenges Of Sustainable Financing For Micro, Small, And Medium Enterprises Agustina, Amalia; Alwiyanti, Meilani
Terbuka Journal of Economics and Business Vol. 5 No. 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

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Abstract

Sustainable financing has become a key focus in financing an inclusive and sustainable economy. MSMEs have a role to play in the global economy to cultivate the sustainability of MSMEs in Indonesia. However, MSMEs often face challenges in accessing financing necessary for their growth and sustainability. This paper discusses the literature related to sustainable financing for MSMEs. The purpose of this paper is to analyze the opportunities and challenges of sustainable financing for MSMEs. Using the literature review method, this paper also explores the basic concepts of sustainable financing as well as the principles related to the analysis of opportunities and challenges of sustainable financing for MSMEs. In addition, this paper also explores a number of challenges faced by MSMEs in implementing sustainable financing, such as limited access to financing sources and risks associated with MSME financing in Indonesia. Through an in-depth review of available literature and data, this research provides a better knowledge of the facts that need to be considered to increase MSMEs' awareness of sustainable financing. The conclusion of this literature review is that the Analysis of Opportunities and Challenges of Sustainable Financing for MSMEs has great potential to support economic growth and sustainability of MSMEs, for this reason MSMEs need to have an awareness of capturing innovation opportunities, be creative in marketing products that will be cultivated in a competitive society by seeking information on sustainable financing for MSMEs and preparing themselves for the challenges of implementing sustainable financing.
Technical Efficiency of Indonesia's Education Sector Before and During the COVID-19 Pandemic: A Data Envelopment Analysis (DEA) Application Aliyuddin, Muhammad; Surgawati, Iis; Supriadi, Apip
Terbuka Journal of Economics and Business Vol. 5 No. 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

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Abstract

The education sector is one of the areas impacted by the COVID-19 pandemic. Nevertheless, its management must continue to be implemented well and efficiently. The aim of this study is to examine the technical efficiency of the education field in Indonesia before and during the COVID-19 pandemic. The research period spans 4 years, from 2018 to 2021. This study focuses on the 33 provinces in Indonesia. The data analysis technique used is non-parametric efficiency analysis using Data Envelopment Analysis (DEA), and assumes Variable Return to Scale (VRS) and is output-oriented. Estimation results indicate that the majority of provinces (81%) experienced a decline in average efficiency scores during the pandemic. All of these provinces are located outside of Java Island. Furthermore, there are provinces that saw an increase in efficiency scores during the pandemic, namely East Java, Central Java, Lampung, Jambi, West Papua, and Yogyakarta. Meanwhile, provinces that did not experience a change in average efficiency scores before and during the pandemic are Riau, Jakarta, West Java, Banten, Bali, North Kalimantan, and Gorontalo
The Influence of Entrepreneurial Literacy and Risk Perception on Entrepreneurial Interest in Management Study Program Students (Case Study at Open University) Anfas, Anfas; Hendrian; Safitri, Julia
Terbuka Journal of Economics and Business Vol. 5 No. 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

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Abstract

This study is a quantitative study that tests the influence of independent variables, namely Entrepreneurial Literacy (X1) and Risk Perception (X2) on Entrepreneurial Interest (Y) as the dependent variable. The population in this study were students of the Management Study Program of the Open University (Universitas Terbuka/UT) who were in the Distance Learning Program Unit (Unit Program Belajar Jarak Jauh/UPBJJ-UT) Kendari, with a research sample of 50 respondents. The analysis tool used in this study was Multiple Linear Regression. The results of the study concluded that: (1) Entrepreneurial literacy partially does not have a significant influence on entrepreneurial interest in students of the Management Study Program of the Open University (UPBJJ-UT) Kendari; (2) Risk perception partially does not have a significant influence on entrepreneurial interest in students of the Management Study Program of the Open University (UPBJJ-UT) Kendari; and (3) Entrepreneurial literacy and risk perception simultaneously have an influence on entrepreneurial interest in students of the Management Study Program of the Open University (UPBJJ-UT) Kendari.
Impact of Accounting Information Systems on Financial Transparency and Accountability of SMEs in the Industry 4.0 Era Novta Winkey
Terbuka Journal of Economics and Business Vol. 5 No. 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/tjeb.v5i2.10699

Abstract

This study examines the impact of implementing Accounting Information Systems on the financial transparency and accountability of Small and Medium Enterprises in the Industry 4.0 era. Small and Medium Enterprises in Indonesia face challenges in financial management, particularly related to transparency and accountability, which are crucial for business competitiveness and sustainability. Using a quantitative approach, data were collected through questionnaires from 350 SME practitioners in Banten Province who meet the criteria outlined in PP No. 7/2021, utilizing convenience sampling. The analysis was conducted using Structural Equation Modeling with Partial Least Squares. The results indicate that the implementation of Accounting Information Systems has a positive and significant effect on financial transparency and accountability. These findings underscore the importance of adopting Accounting Information Systems to enhance the quality of financial governance in Small and Medium Enterprises in the digitalization era.
Increasing Value Added Tax (VAT) 12% and Impact on The Economy Society: Systematic Literature Study Approach Etik Ipda; Prasetiyo, Yudhi
Terbuka Journal of Economics and Business Vol. 5 No. 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

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Abstract

The increase in the Value Added Tax (VAT) rate from 11% to 12% is one of the strategic policies of the Indonesian government to increase state revenues to support sustainable development. This policy is regulated in the Law on Harmonization of Tax Regulations (UU HPP) and aims to expand the tax base and create fiscal justice. This study aims to analyze the impact of the increase in VAT rates on the Indonesian economy using a qualitative method based on a systematic literature review. Data were analyzed from various scientific articles, online news, and related policy reports to provide a comprehensive picture of the implications of this policy. The results of the study show that the increase in VAT rates has a direct contribution to increasing state revenues, which is expected to support the development of infrastructure, education, and health. However, this policy has also raised concerns about the additional burden on people's purchasing power, especially low-income groups, although basic necessities are not included in the scope of VAT. In addition, the analysis shows that this rate increase contributed additional inflation of around 0.2% in the first year of its implementation, which is temporary because it is limited to the initial adjustment phase. Inflation in Indonesia tends to be more influenced by global commodity prices than changes in VAT rates, so its impact on economic growth is projected to be minimal. The long-term success of this policy depends heavily on effective management of state revenues and government transparency in communicating the benefits of the policy to the public. Thus, this VAT rate increase can be an effective tool to support sustainable development if supported by adequate supporting policies.

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