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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 51 Documents
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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.
The Influence of Performance Improvement Strategies and Work Discipline on the Professionalism of Lecturers at PGRI Jombang University Ferdi Andri Asmawan, Yudhi
Terbuka Journal of Economics and Business Vol. 5 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

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Abstract

Improving the quality of higher education is impossible without improving the quality of its lecturers. Improving lecturer performance to support the implementation of quality education. Higher education as an educational unit that has the main task of producing quality human resources. The purpose of this study is to determine the description of the variables of lecturer performance improvement strategies, work discipline, and lecturer professionalism. To determine and analyze the influence of lecturer performance improvement strategies partially on lecturer professionalism. To determine and analyze the influence of work discipline partially on lecturer professionalism. To determine and analyze the influence of lecturer performance improvement strategies and work discipline simultaneously on lecturer professionalism. The method used in this study is quantitative analysis method. The results of the study indicate that the description of the variables of lecturer performance improvement strategies, work discipline, and lecturer professionalism are normally distributed. Partially, the performance improvement strategy variable has a significant effect on lecturer professionalism. The work discipline variable has no significant effect on lecturer professionalism. The lecturer performance improvement strategy variable has a significant effect on lecturer professionalism, while the work discipline variable has no significant effect on lecturer professionalism.
Does Economic Growth Lead to Government Expenditure in Indonesia? Imantria, Benny
Terbuka Journal of Economics and Business Vol. 6 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

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Abstract

Economic growth effect on government expenditure has been debated theoretically and empirically. This study aims to identify the unidirectional relationship from GDP and government revenue to government expenditure in the short and long-run in Indonesia. Data sample used is a time series from 1976 to 2023, analyzed using ARDL model. The novelties lie in the time period, data variables, and analytical methods. This study found that GDP has no effect in the short-run, but GDP has a significant positive effect on government expenditure in the long-run, indicating that wagner's law has occurred in Indonesia during the observation period. Government revenue has a significant effect on government expenditure in the short and long-run, although the magnitude effect is lower in the long-run. Therefore, government expenditure is mainly determined by government revenue in the short-run and GDP in the long-run. Policymakers are expected to increase economic growth and government revenue, as well as allocate and realize government expenditure effectively
Influence Growth Economy, Products Gross Regional Domestic Product (GRDP) and Open Unemployment Rate Against Community Welfare with Human Development Index (HDI) As Moderating Variables Nikmah, Umdatul Ulin; Setiawan, Ananda
Terbuka Journal of Economics and Business Vol. 6 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

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Abstract

This study aims to analyze the effect of economic growth, Gross Regional Domestic Product (GRDP), and open unemployment rate on public welfare, with the Human Development Index (HDI) as a moderating variable. The main topic discussed is how these macroeconomic variables affect public welfare as measured by the achievement of HDI as an indicator of quality of life. This study uses a quantitative approach with moderated regression analysis to test the interaction between independent variables and moderating variables. The data used are sourced from the official report of the Central Statistics Agency (BPS) consisting of panel data with a time series for the period 2020-2023 and cross-sectional data from 34 provinces in Indonesia. Data processing was carried out using Moderate Regression Analysis (MRA) through Eviews 12 software. The results of the study show that economic growth has a negative and significant effect on public welfare, GRDP has a negative and insignificant effect on public welfare, while the open unemployment rate has a positive and insignificant effect on public welfare. The Human Development Index can moderate the relationship between economic growth and public welfare, but cannot moderate the relationship between GRDP and the open unemployment rate on public welfare.
Integration of Content Marketing and Live Streaming of Purchase Intention through Online Customer Review as a Moderating Variable on Market place Users in West Java Agustiana, Heppy
Terbuka Journal of Economics and Business Vol. 6 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

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Abstract

 This research is a quantitative study, namely the effect of independent variables, namely content marketing (X1) and live streaming (X2) on purchase intention (Y2) as the dependent variable and online customer review as a moderating variable (Y1). The population in this study were shopee marketplace users in West Java whose number was unknown using the Cochrun formula obtained a sample size of 322 respondents. Respondent samples have age criteria of more than 17 years who use the Marketplace application, have experience seeing firsthand the shopping offered by the Marketplace.  SmartPLS version 4 used to process and analyse  data collection result and its results are: 1 The Online Reviews variable  affected significantly by Content Marketing variable, 2 The Purchase Intention variable  affected significantly by Content Marketing variable, 3 the Online Reviews variable affected significantly by The Live Streaming variable, 4 Variable of Purchase Intention affected significantly by variable of Live Streaming, 5 The Online Review variable no effect on Purchase Intention, 6 Variable of Content Marketing affect to variable of Purchase Intention which mediated by the Online Reviews variable does not meet the requirements in this study, 7 Effect of Live Streaming variable to the variable of Purchase Intention mediated by the Online Reviews variable does not meet the requirements in this study
The Effect of the Tourism Sector on Labor Absorption in Indonesia Annisa Azhar; Silvia Dwi Aryanti; Yoga Pratama; Dodi Tirtana
Terbuka Journal of Economics and Business Vol. 6 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

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Abstract

This study will analyze the factors influencing employment in the Indonesian tourism sector in 2021-2022. The independent variables used include the number of foreign guests staying in star hotels, the average duration of stay of foreign guests, and the room occupancy rate, while the number of tourism sector workers is the dependent variable. Data were obtained from Statistics Indonesia and the Ministry of Tourism and Creative Economy, covering 34 provinces. The analysis was conducted using multiple linear regression methods on panel data with FEM (Fixed Effect Model) approach to test the relationship between variables. The results showed that the number of foreign guests, the average length of stay, and the room occupancy rate all significantly affected employment simultaneously. While partially, the number of foreign guests and the room occupancy rate have a positive and significant effect, the average duration of stay has no considerable effect. This finding confirms that an increase in the number of foreign guests and the room occupancy rate can boost employment growth in the tourism sector. Therefore, strategies to attract more tourists and increase hotel occupancy must be strengthened to create more jobs.

Page 5 of 6 | Total Record : 51

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