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International Research of Economic and Management Education
Published by Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung
ISSN : 27217973     EISSN : 28096320     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
International Research of Economic and Management Education is a Journal published by Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung. The journal will focus on providing quality research in the areas of economics, and management. The goal of the journal is to cover topics that are paramount in economics and management. Accordingly, papers that focus on emerging and interdisciplinary topics are encouraged. In addition, the goal of the journal is to provide research that is relevant and applicable to a diverse set of education researchers and professionals. The Journal is published twice a year in January and July. The aim of the journal is to disseminate the economic and management research done by researchers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
 1   2 
Behavior of Muslim Investors on Investment Decision Making in Sharia Capital Market Marendra Marendra; Yuli Dahlia Saputri; Fahmi Muhammad Irfan; Heni Noviarita
International Research of Economic and Management Education Vol 1, No 1 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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Abstract

In this study, the main issue is what influences the behavior of Muslim investors in making investment decisions in the Islamic capital market. Because the investment decisions taken by a Muslim investor must be decided carefully. The purpose of this study is to examine and obtain empirical evidence of the behavior of Muslim investors towards investment decision-making in the Islamic capital market. This type of research is quantitative research. With a population of 60 and with this sampling technique the subject is less than 100 respondents, so the sample obtained in this study is 60 respondents. Data collection using field research (field research) by distributing questionnaires as a data collection tool. The results of this study partially and simultaneously that Investor Behavior (quality of accounting information, subjective norms, perceptions of behavioral control, and sharia principles) have a positive and significant influence on Islamic investment decision making.
Theological Approach in Building an Eco-Friendly Economic Self-reliance Movement (Study of Biogas Installation in the Quran) Rohmat Dina; Heri Budianto; Sri Suryani
International Research of Economic and Management Education Vol 1, No 2 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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Abstract

Cleanliness is very important in Islam, both physical, environmental, and mental cleanliness that is visible or invisible. It is also recommended to maintain and keep the surrounding environment from dirt to keep it clean. This study aims to find out how the legal nature of biogas and how to use biogas in an Islamic perspective based on the demands of revelation and sunnah and a comparison of the opinions of the scholars. This research is field research. The data collection method used in this study was the observation, interviews were conducted directly to perpetrators of the installation and the community in Sembersari Village, Gedong Tataan District, Pesawaran Regency. The results showed that the process of converting cow dung into biogas through the installation of a biogas digester, not through combustion or processed with fire so that the gas produced from dung or unclean objects is not considered unclean.
Challenging on Business Risk of Motor Vehicle Insurance in PT. Asuransi Astra Buana Indonesia Luthfiyah Itsnaeni Shufroh; Lulu Qoury; Yuniar Nastiti; Siti Khalishah
International Research of Economic and Management Education Vol 1, No 1 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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Abstract

This paper discusses the obligation of PT. Asuransi Astra Buana in Motor Vehicle Insurance. The goal is to discover the shape of an obligation of PT. Asuransi Astra Buana for Motor Vehicles and recognize the Insurance Claim Process at PT. Asuransi Astra Buana. Via way of means of studying and decoding library substances that exist withinside the literature, the Legislative Invitations, and provisions regarding coverage agreements. Data used on this examination is secondary data, after which accomplished a qualitative analysis. The effects of this examination are PT. Asuransi Astra Buana needs to be accountable to the insured who has participated in motor car coverage due to the fact it's miles sure via way of means of the agreement, particularly in Article 1 paragraph (1) of Law Number 40 of 2014 regarding Insurance, PT. Asuransi Astra Buana is obliged to offer the obligation to the insured if withinside the implementation of repayment the insurer will remember the top rate this is nevertheless owed for the continuing coverage duration for the car, the insured need to deliver the insurer the possibility to test the harm earlier than repairing or changing the car, the insured need to observe the provisions that are according with the process via the stairs that need to be executed on the time of filling out the shape need to be authentic and sincere due to the fact in case you make the slightest mistake then the declare submission will maximum probably be canceled. The end of this study is PT. Asuransi Astra Buana is obliged to offer repayment withinside the policy.
Tax Avoidance in the Form of Base Erosion and Profit Shifting in Digital Economic Transactions by Multinational Companies Ricky Apriadi; Lita Monalysa
International Research of Economic and Management Education Vol 1, No 2 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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Abstract

Google, recently has received some attention from the Indonesian government regarding tax avoidance. The attentions occur for major profit Google has gained through commercial, without tax contribution to Indonesia, is deemed to be unethical and unfair. Google as a company, receives income and utilizes public facilities in Indonesia, but shifts the income it earns in Indonesia into Singapore, so to speak it commits tax avoidance. The scheme of tax avoidance that Google has managed can also be termed as profit shifting. Profit shifting strategy itself may cause a decrease in tax earnings, hence becoming a threat for Indonesian base erosion. The main focus of this study is the tax avoidance scheme by Google, inhibiting factors of government policy against tax avoidance, and the government's strategy to face the tax avoidance. Data sources for this research are obtained from books, internet articles, and relevant constitutional regulations. The result from the study indicates Google has demonstrated tax avoidance in Indonesia by displacing its earnings to Singapore using the Double Irish Dutch Sandwich scheme. In addition, the Indonesian government faces several problems concerning its policy against tax avoidance, since Google does not own a permanent establishment in the country mentioned, accordingly it is difficult for the government to collect acquired tax payable that Google should have been compensated. The recommendation in this study for the government is to establish tax regulation dealing digital economy across jurisdictions or countries for multinational companies, or over the top.
Health Insurance Financing: A Comparison Study of Insurance Between Indonesia and Malaysia Mohd Shahril Ahmad Razimi; Anisa Trixie Aurora; Fira Julia; Nissa Alya Salsabilla
International Research of Economic and Management Education Vol 1, No 1 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.945 KB)

Abstract

This paper discusses the obligation of PT. Asuransi Astra Buana in Motor Vehicle Insurance. The goal is to discover the shape of an obligation of PT. Asuransi Astra Buana for Motor Vehicles and recognize the Insurance Claim Process at PT. Asuransi Astra Buana. Via way of means of studying and decoding library substances that exist withinside the literature, the Legislative Invitations, and provisions regarding coverage agreements. Data used on this examination is secondary data, after which accomplished a qualitative analysis. The effects of this examination are PT. Asuransi Astra Buana need to be accountable to the insured who has participated in motor car coverage due to the fact it's miles sure via way of means of the agreement, particularly in Article 1 paragraph (1) of Law Number 40 of 2014 regarding Insurance, PT. Asuransi Astra Buana is obliged to offer the obligation to the insured if withinside the implementation of repayment the insurer will remember the top rate this is nevertheless owed for the continuing coverage duration for the car, the insured need to deliver the insurer the possibility to test the harm earlier than repairing or changing the car, the insured need to observe the provisions that are according with the process via the stairs that need to be executed on the time of filling out the shape need to be authentic and sincere due to the fact in case you make the slightest mistake then the declare submission will maximum probably be canceled. The end of this study is PT. Asuransi Astra Buana is obliged to offer repayment withinside the policy.
The Importance of Natural Disaster Insurance in Indonesia Laila Sasikirana; Azzahra Nabilla Maisun Syaiim; Fuad Al Mubarok
International Research of Economic and Management Education Vol 1, No 2 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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Abstract

Insurance is an agreement that has been agreed upon by both parties between the insurer (insurance company) and the insured (someone who buys insurance services). In the agreement, the insured must pay a certain amount of money within a specified time, which is called the premium. Insurance premiums will determine the compensation that will be given. Insurance provides protection from risks that cause them to reduce the risk of loss when an asset is damaged, minimize the impact of unexpected events such as looting or disasters, and minimize the expenditure of large medical funds in the event of an accident on the insured. Indonesia has the potential for natural disasters with a high intensity of natural disasters and has a fairly high potential for losses. The disaster management process regulated in Law Number 24 of 2007 concerning Disaster Management still has weaknesses, namely the absence of a derivative regulation of the disaster management law, not yet optimal support for disaster budgets, the slow mechanism of the disaster management fund process, and slow mitigation and response efforts. disaster emergencies, and weak coordination between relevant agencies. These weaknesses make it longer and the losses incurred increase so that it adds to the burden due to natural disasters.Insurance is an agreement that has been agreed by both parties between the insurer (insurance company) and the insured (someone who buys insurance services). In the agreement the insured must pay a certain amount of money within a specified time, which is called the premium. Insurance premiums will determine the compensation that will be given. Insurance provides protection from risks that cause one of them to reduce the risk of loss when an asset is damaged, to minimize the impact of unexpected events such as looting or disasters, and to minimize the expenditure of large medical funds in the event of an accident to the insured.Indonesia has the potential for natural disasters with a high intensity of natural disasters and has a fairly high potential for losses. The disaster management process regulated in Law Number 24 of 2007 concerning Disaster Management still has weaknesses, namely the absence of a derivative regulation of the disaster management law, not yet optimal support for disaster budgets, the slow mechanism of the disaster management fund process, and slow mitigation and response efforts. disaster emergencies, and weak coordination between relevant agencies. These weaknesses make it longer and the losses incurred increase so that it adds to the burden due to natural disasters.
Sharia Financial for Market Management Apps in the Money Market Simon Grima; Firdauska Darya Satria; Joko Purwanto; Diyah Anggraeni
International Research of Economic and Management Education Vol 1, No 1 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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Abstract

The industrial revolution 4.0 facilitates people to access all information with smartphones connected to the internet. This is an opportunity for the Islamic finance industry to innovate digitally. There are various sharia financial apps technology that has been registered to OJK, but there should be necessary to adjusted application features with the concept of maqashid sharia (Dharuriyyah, Hajiyat and Tahsiniyat) and analyze the implications of digital applications on sharia financial literacy and inclusion. The division of the dharuriyyah is categorized into 5 basic namely 1) Religion, 2) Soul, 3) Descendants,4) Intellect and 5) Assets. The results of the study indicate that the digital innovation of "Connected, One Stop Solution" is appropriate with the concept of maqashid sharia and could help increase the level of sharia financial literacy and inclusion as well as support halal needs according to maqashid sharia.
The Effect of Products and Promotions on Investment Interest of Graduate Students of UIN Raden Intan Lampung in Sharia Mutual Funds Siti Maisaroh; Dian Ekawati; Heni Noviarita
International Research of Economic and Management Education Vol 1, No 1 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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Abstract

The choice of placing funds in Mutual Fund products by investors is increased by 3.14% from 2020 to 2021 with a total NAV of IDR 77.51 trillion. However, there are several obstacles that affect the development of investment in Sharia Mutual Fund products. The study aims to examine the effect of products and promotions on the investment interest of students in sharia mutual funds. The method of research used is quantitative and data analysis used multiple regression tests. Collecting data using a questionnaire with respondents coming from Postgraduate Students of UIN Raden Intan Lampung. The results of this study indicate that the results of the determination test of the magnitude of the product's influence on investment interest are 76.4%. The remaining 23.6% is influenced by other variables and the effect of promotion on investment interest is 22.1%, the remaining 77.9% is influenced by other variables not discussed in this study.
Standards for Management of Islamic Religious Education in Indonesia Lukman Surya; Tetra Jumif Januarius
International Research of Economic and Management Education Vol 1, No 2 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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Abstract

Islamic Religious Education is the main subject in accordance with the 2013 curriculum, in line with this for the sake of implementing the teaching and learning process in order to fulfill the indicators listed in the lesson plans and syllabus. Learning management is the teacher's task, starting from making lesson plans, learning processes, and evaluating learning. Teachers are required to implement the principles of learning management, namely Planning, Organizing, Movement, and Controlling Supervision. Then the Islamic Religious Education Teachers at SMA have implemented the above principles and even then, what is done by Islamic Religious Education teachers at SMAN 2 and SMAN 7 Bandar Lampung carry out the learning management process well, starting with planning as outlined in the manufacture of complete learning tools, then starting the process learning begins with opening activities, then the core activity is the process of providing material and ends with closing. Furthermore, the learning evaluation process is carried out using various techniques, both in writing and orally. It can be concluded that if the implementation of learning management standards in the world of Indonesian education should have been carried out in accordance with what has been carried out by Islamic Religious Education teachers at SMAN 2 and SMAN 7 Bandar Lampung, the stages in the learning process and are considered very good and have been completed. in accordance with the principles of learning management in Indonesia. 
The Influence of Corporate Governance on Companies Profitability with Capital Structure as Intervening Auwal Salisu; Nindi Riyana Saputri
International Research of Economic and Management Education Vol 1, No 1 (2021)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

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Abstract

The study's goal is to examine if the structure, process, or principle has a role in corporate governance in terms of increasing profitability. This research use quantitative methodologies in conjunction with descriptive data analysis. Non-random sampling was used to determine the research sample. The study included a total population of 469 firms, with 18 organizations being sampled each year in line with the study. Secondary data on ROA, corporate capital structure, board size, board independence, and audit committee, as well as company financial reports (annual reports) in the form of audit repute and ownership concentration, was accessible through Bloomberg. The first equation is the relationship between capital structure and company profitability, and it is concluded that there is no relationship between board size and ownership concentration on the capital structure of the company, but an independent board, audit committee, and reputation audit show the opposite results. The second equation investigates the relationship between corporate governance and capital structure and profitability, concluding that there is a link between board independence, audit reputation, ownership concentration, and capital structure and company profitability, but no link between board size and audit committee. According to the results of the mediation test (using the Sobel test), the capital structure acts as an intermediary variable between board independence and audit committee on profitability, but it has no influence on board size, audit committee, or ownership concentration on profitability.

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