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ADPEBI International Journal of Business and Social Science
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 28076435     DOI : https://doi.org/10.54099/aijbs
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences
ADPEBI International Journal of Business and Social Science (AIJBS) is a peer-reviewed economic journal serving as a forum for Business Economics Scholars concerning to area of Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management. This open accessed Journal publishes original research and review papers. This journal encompasses original research articles including: 1. Banking and Financial Institution 2. Behavioral Economics 3. Development Economics 4. Environmental Economics 5. International Economics 6. Accounting 7. Bussiness and Entrepreneurship 8. Human Resources Management 9. Monetary Economics 10. Public Finance 11. Political Economy 12. Bussiness Management 13. Urban and Rural Economics Social Science : Anthropology, Sociology, Social Work, Social Welfare, Economics, Political Science, Psychology, Development Studies, Population Studies, Corporate Governance, Cross-Cultural Studies, Women Studies, Religious Studies, , Linguistics, Education, Ethics and Politics of Social Sciences, Islamic Studies etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 60 Documents
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Good Corporate Governance and Financial Condition on Firm Value During the Covid-19 Era Priscilia, Vina; Rudyanto, Astrid
ADPEBI International Journal of Business and Social Science Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v4i2.908

Abstract

The purpose of this research is to get empirical evidence regarding the influence of board of commissioner, board of director, institutional ownership, profitability, tax planning, company size, and capital structure on firm value. The population in this research is consumer cyclical and consumer non-cyclical companies listed in the Indonesia Stock Exchange (IDX) during the years 2020-2022. This research used multiple linear regressions. The result of this research shows that board of director and company size, have a positive influence on firm value. Meanwhile, profitability has a negative influence on firm value. But board of commissioner, institutional ownership, tax planning, and capital structure have no influence on firm value. Based on the results of one research, profitability that investor tends not to believe in companies that have profit during covid-19 because they think that the companies make earnings management to make their company sustain during covid-19 era. Then the companies are advised to be more careful and careful in determining all decisions, include financial condition.
Evaluation of the Effectiveness of the Beneish M-Score Model as a Financial Statement Fraud Detection Tool Setiawan, Audita; Liana, Allen; Rachmawati, Eva; Pertami, Yuli Surya Fauzia
ADPEBI International Journal of Business and Social Science Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v4i2.949

Abstract

The purpose of financial reports is to give people meaningful information about the company's actual state, which helps them make decisions. It's important to be aware that when businesses offer financial reports, they can do so with accuracy and without engaging in dishonest business activities that could mislead consumers into making poor financial decisions. In order to distinguish between financial reports that are suspected of being altered and those that are not, a detection tool is required. The Beneish M-Score Model is a financial statement fraud detection technique used in this study. This study aims to investigate and evaluate the possibility of financial report fraud. The information utilized is secondary data taken from the financial reports of manufacturing companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange (BEI). Utilizing Microsoft Excel and SPSS 26 software, a quantitative approach involving discriminant analysis is employed. Based on independent factors, an item can be divided into two or more categories using the discriminant analysis approach. The results of this research show that the variables that are able to distinguish between samples of financial reports that are suspected to have been manipulated and those that are suspected not to be manipulated are the Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI) and Sales Growth Index (SGI) variables) is proven to be able to distinguish financial reports that are suspected to have been manipulated. Meanwhile, the Depreciation Index (DEPI), Sales, General and Administrative Expenses Index (SGAI), Leverage Index (LVGI) and Total Accruals to Total Assets (TATA) variables were proven unable to distinguish financial reports that were suspected to have been manipulated. Keywords Beneish M-Score Model, Financial Statement Fraud.
The Influence of Green Behavior Innovation on Competitive Advantage in Batik Family Business Wachjuni, Wachjuni; Novandari, Weni; Setyanto, Refius Pradipta; Sudarto, Sudarto
ADPEBI International Journal of Business and Social Science Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v4i2.1051

Abstract

Purpose – This study investigates the impact of green behavior innovation on competitive advantage within Batik SME family businesses, focusing on the influence of emotional intelligence, spiritual intelligence, and green creativity on driving green innovation behavior. Methodology/approach – This study was conducted through a survey research with a quantitative approach, involving 32 Batik SMEs in Indonesia. The testing method employed classical assumption tests, multiple linear regression analysis, and path analysis. Findings – The study finds that Emotional Intelligence positively influences Green Creativity and Green Innovation Behavior, while Spiritual Intelligence has a negative impact on Green Creativity but a positive effect on Green Innovation Behavior. Additionally, Green Creativity plays a crucial role in driving Green Innovation Behavior within family businesses. The findings highlight the significance of Emotional Intelligence and Green Creativity in promoting sustainable practices in Batik SME family businesses Novelty/value –  The novelty and value of this research lie in its exploration of the interplay between emotional intelligence, spiritual intelligence, green creativity, and green innovation behavior within Batik SME family businesses in Indonesia. These findings offer a unique perspective on how emotional and spiritual intelligence, coupled with creativity, can enhance competitive advantage and sustainability in the Batik industry.
Financial Literacy as Mediates of Financial Attitude And Intention To Invest in Shariah Utami, Eristy Minda; Yuliani, Reva; Fatihat, Gita Genia
ADPEBI International Journal of Business and Social Science Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v4i2.1096

Abstract

Purpose – The primary goal of this investigation is to examine the intervening effect of financial literacy on the explanation of the link among financial attitude and the intent of Generation Z to make investments in Sharia-compliant financial products. Indonesia is progressively acknowledging the importance of investment in financial planning, which is being stimulated by the general public and breakthroughs in financial technology. However, Generation Z exhibits low investment intentions, necessitating efforts to enhance financial literacy and modify consumerist financial attitudes. Methodology/approach – This research employs an online survey targeting high school students at Al-Quran Qiroatusab'ah Islamic Boarding School (Madrasah Aliyah). Data on financial attitudes, financial literacy, and investment intentions were collected and analyzed using Structural Equation Modeling with Partial Least Squares (PLS). Findings – The study reveals that high school students financial attitudes significantly influence their financial literacy and investment intentions. The findings indicate that enhanced financial literacy positively impacts their intention to invest in Sharia-compliant financial products. Novelty/value – The research offers a comprehensive analysis of the interplay between financial literacy, financial attitudes, and investment intentions among students in Sharia banking at Islamic boarding schools in Indonesia, utilizing SEM-PLS methodology. This study provides insights into improving investment intentions through targeted financial literacy programs.
How the auditor's judgment made to achieve their goals? Sukiswo, Helmy Wahyu
ADPEBI International Journal of Business and Social Science Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v4i2.1104

Abstract

The study analyzes the influence of goal orientation and self-efficacy on audit judgment, emphasizing the important role in shaping the quality and professionalism of auditor judgment. This study uses a quantitative descriptive method combined with an associative and explanatory approach to analyze the relationship between these variables. Data were collected through a questionnaire survey conducted on 137 auditors working at a Public Accounting Firm in Surabaya. The findings of the study revealed that goal orientation and self-efficacy have a positive and significant impact on audit judgment. These results provide valuable insights that not only improve professional practice but also contribute to the development of guidelines and academic literature in the field of auditing. By understanding these factors, this study aims to support auditors in improving their judgment and decision-making process, which ultimately leads to more accurate and reliable audit results.
Accuracy of Bankruptcy Prediction Models for Coal Companies in Indonesia Rudianto, Dudi; Susilo, Tri Pujadi; Asmara, Ikhsan Yudha
ADPEBI International Journal of Business and Social Science Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v4i2.1119

Abstract

This research aims to conduct analysis of the accuracy of predictions of company bankruptcy using 3 main models, namely the Modified Altman, Springate and Zmijewski models, empirical studies on coal companies listed on the Indonesia Stock Exchange for the 2020-2022 period. From this research it is known that from the bankruptcy prediction model used, there is 1 company that will consistently experience potential bankruptcy prediction, namely ARXX, one of the coal producers in Indonesia which has been established since 2007, which in the last 6 years has experienced very poor financial performance, because the company has debts that continue to accumulate, problematic assets caused by non-operating subsidiaries, and continues to experience negative profit balances so that the company is unable to provide dividends to its shareholders. The results show that the Zmijewsky Model is the bankruptcy prediction model with the highest level of accuracy, next is the Modified Altman Model and finally the Springate Model. Based on the results of the ANOVA test it is known that the three bankruptcy prediction models, namely the Modified Altman, the Springate and the Zmijewsky Model, have significant differences, where each model focuses on assessing bankruptcy predictions on different aspects.
Regional Finance And Employment Dynamics: An Empirical Study Based On Secondary Data In Indonesia Maryanti, Sri; Widayat, Prama; Lubis, Nurhayani; Murni, Yanti
ADPEBI International Journal of Business and Social Science Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v4i2.1128

Abstract

This study examines the impact of regional financial management on employment dynamics in Indonesia using secondary data from 2019 to 2023. This study focuses on three main components of finance, namely Regional Original Revenue, Balance Fund, and Regional Expenditure, and analyzes their effects on employment indicators such as the Open Unemployment Rate and the Labor Force Participation Rate. The results show that although these financial variables have a high correlation with labor market outcomes, the individual effects of these variables are often not statistically significant, indicating challenges in the effectiveness of current fiscal policies in reducing unemployment and increasing labor force participation. Problems such as multicollinearity and autocorrelation are identified, so better financial management strategies are needed This research study investigates how regional financial management affects employment dynamics in Indonesia, using data from 2019 to 2023. The study focuses on three main financial components: Regional Original Revenue, Balance Fund, and Regional Expenditure, and analyzes their impact on employment indicators such as the Open Unemployment Rate and the Labor Force Participation Rate. The results indicate that while these financial variables correlate highly with labor market outcomes, their individual effects are often not statistically significant. This suggests challenges in the effectiveness of current fiscal policies in reducing unemployment and increasing labor force participation. The study identifies issues such as multicollinearity and autocorrelation, highlighting the need for improved financial management strategies to align with employment goals. It emphasizes the importance of policy reforms to optimize the role of regional finance in promoting inclusive employment growth, particularly in response to Indonesia's unique economic structure and post-pandemic challenges. This research contributes to existing literature by providing empirical insights into the direct relationship between fiscal decentralization and labor market performance in developing countries. Align with employment goals. This research highlights the importance of policy reforms to optimize the role of regional finance in encouraging inclusive employment growth, especially in response to Indonesia's unique economic structure and post-pandemic challenges. This research contributes to the existing literature by offering empirical insights into the direct relationship between fiscal decentralization and labor market performance in developing countries..
The Implementation of Quality Management System ISO 9001 with SWOT Analysis Witara, Ketut; Murni Kurniasari, Laksmi; Cahyo Nugroho, Dodit
ADPEBI International Journal of Business and Social Science Vol. 3 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v3i2.741

Abstract

As a strategic step of the local government in continuous improvement activities, this study aimed to describe the strength, weakness, opportunity and threat analysis in the implementation of QMS ISO 9001: 2015 in elements of planning in Pemerintah Negeri Rutong Kota Ambon by Planning, Implementation (Do), Evaluation (Check) and Monitoring (Action). This study used a qualitative methodology with the researcher as the main instrument. Data sources for the study were team management and documentation and it was conducted in Pemerintah Negeri Rutong Kota Ambon. Analyzing the data using descriptive qualitative analysis, verifying the accuracy of the data during in-depth interviews with the employees of state institutions to triangulate the data with the source. The results showed that the SWOT analysis of the implementation of QMS ISO 9001: 2015 is updated. in a growth strategy phase that offers tremendous opportunity and potential for improvement. Each PDCA element of QMS ISO 9001: 2015 implementation has opportunities, threats, weaknesses and strengths that can be used for the continuous improvement of Pemerintah Negeri Rutong Kota Amboni. A SWOT analysis with the following criteria can be used to implement the strategy: socio-cultural, economic, environmental, special program of integrated economy and development of tourist villages.
Altman Altman Z-Score Analysis Model On Potential Bankruptcy At PT Permodalan Nasional Madani In 2017-2021: Altman Z-Score Analysis Model On Potential Bankruptcy At PT Permodalan Nasional Madani In 2017-2021 Putri, Bimby Maulita Perdana; Marsono, A. Dewantoro
ADPEBI International Journal of Business and Social Science Vol. 3 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v3i2.754

Abstract

The rapid development of the business world makes company management need to develop a company plan or strategy in order to achieve its goals and the company is able to move quickly to anticipate existing changes. The government's target to increase the number of NoA to 20 million customers in 2024 is not easy. This study aims to determine the value of financial ratios and prove the results of the Altman Z-Score Analysis Model on the potential bankruptcy of PT Permodalan Nasional Madani. This study used a quantitative descriptive approach using Altman Z-Score Modification calculation. The analysis used is the Financial Statements of PT. Permodalan Nasional Madani with samples of Financial Statements from 2017-2021. Data collection techniques are carried out by collecting data based on past data and conducting literature studies by searching library sources. The results showed that there was no potential for bankruptcy in PT Permodalan Nasional Madani based on the analysis of the altman Z-Score from 2017-2021
Project Feasibility Studies and Sustainability of Government Supported Projects in Uganda Bosco, Turyasingura John; Moses, Agaba
ADPEBI International Journal of Business and Social Science Vol. 3 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v3i2.756

Abstract

The study investigated the impact of project feasibility studies on the sustainability of government-supported projects in Uganda using a case study of Parish Development Model in Kabale District. Project feasibility studies were an independent variable, while sustainability of government-supported projects was a dependent variable. Before the study started, a cross-sectional survey was done. 120 people participated in our survey, and we blended quantitative and qualitative analyses. The analysis was conducted on three separate levels and included descriptive, bivariate, and multivariate approaches. Because the descriptive analysis required the presentation of just one variable and its properties, frequency tables were used to illustrate the data. A Pearson correlation matrix was used to analyze the bivariate correlations between the dependent variable and the predictor components. At the multivariate level, the dependent variable was regressed against the updated predictor factors (sustainability of government project). The data were examined using a linear regression model. Regression analysis results show that parish development models in Kabale District are more effective when participatory projects are implemented (coef = -0.715, p-value = 0.000). The main finding of this study is that project feasibility studies have a substantial impact on a parish development model project's sustainability. Parish Development Model initiators should focus more on including project beneficiaries in feasibility studies through project applicability, relevance, reliability, and acceptance to ensure the sustainability of all government-funded projects.

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