cover
Contact Name
Ryzal Perdana
Contact Email
ryzalperdana2009@gmail.com
Phone
+6285783409634
Journal Mail Official
contact@lighthouse-pub.com
Editorial Address
BKP Office and Residence S138, Bandar Lampung City, Indonesia.
Location
Kota bandar lampung,
Lampung
INDONESIA
Asian Journal of Economics and Business Management
ISSN : -     EISSN : 29617006     DOI : https://doi.org/10.53402/ajebm
Core Subject : Economy, Social,
The Asian Journal of Economics and Business Management is an international peer-reviewed journal that publishes articles in the fields of Economics and Business
Articles 86 Documents
Implementation of e-filing system and Indonesian tax payer compliance
Asian Journal of Economics and Business Management Vol. 2 No. 1 (2023): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53402/ajebm.v2i1.265

Abstract

This study was conducted in six tax service offices located throughout Lampung, namely Metro pratama tax service office, Bandar Lampung One pratama tax service office, Bandar Lampung Dua pratama tax service office, Natar pratama tax service office, Kotabumi pratama tax service office, and the Pratama Tax Service Office. Bandar Lampung Madya tax services. The purpose of this study was to determine the relationship between perceived ease of use of e-filing and individual taxpayer compliance in submitting annual tax returns and the quality of the e-filing system. return. review of the impact of individual taxpayer compliance in submitting annual notifications of perceptions of understanding the use of e-filing. hide the impact of the security and confidentiality of the electronic filing system on individual taxpayer compliance in longing for annual tax returns. With the aim of changing the magnitude of the influence between the variables studied, quantitative analysis research methods are used for research on certain populations or samples, data collection is carried out using instrument research, and data analysis is quantitative or statistical in nature. 300 people participated in this study through cluster random sampling as the sampling method. The software in this study is smartPLS, and the partial least squares (PLS) method is used to analyze the data. Individual taxpayer compliance is positively influenced by system quality, perceived convenience, perceived understanding, confidentiality, and security in the e-filing system.
Institutions governance is critical to economic success: Evidence from Tanzania’s economic growth
Asian Journal of Economics and Business Management Vol. 2 No. 1 (2023): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53402/ajebm.v2i1.249

Abstract

Economic performance is considered the fundamental cause of economic growth. Economic performance affects economic growth through the allocation of resources like physical and human capital. Unfortunately, there are few empirical studies showing institutions’ impact on Economic growth in Tanzania. This study aimed to examine the causal relationship between institutions and economic growth by focusing on the evidence from Tanzania Economic growth. More specifically, the study established the state or characteristics of key components of governance in economic production function of Tanzania. This is a time series study using econometric estimation to give empirical contents of the relationship between governance institutions and economic growth. Estimation techniques deployed to analyze the data were Regression approach within Ordinary Least Square (OLS), generalized Auto Regressive Distributed Lag (ARDL) and Error Correction Model (ECM) process.  The results revealed that a causal relationship of institutions has a positive and significant impact on economic growth in Tanzania. The study recommends that components of governance since are critical to economic growth should be emphasized to the public institutions for raising better performance in the country.  Therefore, the study concludes that institutional quality may lead to a sustainable increase in country’s income in the long run, and at the same time, success of any policy could be influenced by the soundness of institutions.
A study on financial mechanisms used to manage public funds in the Local Government Authorities (LGAs) in Tanzania
Asian Journal of Economics and Business Management Vol. 2 No. 1 (2023): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53402/ajebm.v2i1.255

Abstract

Local Government Authorities all over the world have experienced mismanagement of public funds for many years. However, it has been confirmed that financial mechanisms are the bases for proper performance of Local Government Authorities. What have been not clear are on mechanisms used to manage public funds in the local government authorities. This study aimed to map mechanisms used to manage public funds in the local government authorities in Tanzania. The study used purposive sampling techniques in selecting study areas and respondents. Data were collected through in-depth interviews and focus group discussions. Both qualitative and quantitative approaches were used for analysis of data, but largely the qualitative approach was deployed. The study found that mechanisms such as financial laws, regulations and guidelines, segregation of duties, budget, technological systems, audit committee and frequent internal audit are mechanisms that local government authorities can use for management of public funds in Tanzania. The implication of this study is that, for proper management of public funds of any Local Government authority, financial mechanism is needed. The study recommends that, the Director of the local government authorities to abide by the existing financial mechanisms to control financial irregularities. This will also reduce audit queries and control leakage of public funds in the local government authorities.
The effect of the US Dollar Index and foreign stock indexes on Jakarta Composite Index (JKSE)
Asian Journal of Economics and Business Management Vol. 2 No. 1 (2023): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53402/ajebm.v2i1.272

Abstract

Many theories explain that the Jakarta Composite Index (JKSE) can be influenced by stock indices or currencies of other countries. With the recent events of the war between Russia and Ukraine, this might be the perfect opportunity to prove that statement. The purpose of this study is to see whether the United States Dollar Index, Dow Jones Industrial Average (DJIA), NASDAQ 100 Index, Shanghai Composite Index (SSEC), Nikkei 225 Index (N225), Australian All Ordinaries Index (AORD), FTSE Index 100, against the Jakarta Composite Index (JKSE). This study uses the documentation method with secondary data in the form of daily closing prices for foreign stock indices and USD indices spread from 4 January 2022 to 25 February 2022. The hypothesis is tested with a partial significant test (t-test), simultaneous significant test (F test), and coefficient of determination. The test results show that the USD, DJIA, NASDAQ, SSEC, N225, AORD, and FTSE indices do not affect the JKSE. But simultaneously the USD Index, DJIA, NASDAQ, SSEC, N225, AORD, and FTSE affect JKSE. This may be because, during the study period, there were no foreign companies listed on the Indonesian Stock Exchange. Companies listed on the Indonesia Stock Exchange are domestic companies denominated in Rupiah, so the investment that occurs is purely local investment using Rupiah. At this time the world is also in a period of economic recovery after previously declining due to the COVID-19 pandemic. This causes investors from other countries to prefer investing in their own country. So, investment from abroad to Indonesia also decreased. This research is limited to using independent and dependent variables used and the research is limited to only 2 months. For further research, it is recommended to add more varied independent variables and extend the observation period so that it can increase better data distribution.
Comparative analysis of the performance of investment instruments in the fourth industrial revolution (a comparative study of risk and return between stocks, gold, and cryptocurrency)
Asian Journal of Economics and Business Management Vol. 2 No. 1 (2023): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53402/ajebm.v2i1.274

Abstract

This research is done to determine the best-performing investment instruments in the Fourth Industrial Revolution by analyzing the performance of stocks, gold, and cryptocurrencies. In this era of information, investing is a well-known strategy used to allocate wealth. However, the knowledge of investment still needs to be improved. Thus, this research is done to provide comprehensive information about investment instruments performances. The sample used in this research is the monthly closing price of IDX30 stocks, gold, and cryptocurrency from January 2018 – December 2021. The analytical method used in this research is a comparative method which is done by using secondary data. Microsoft Excel was used to calculate the formula of each variable. Afterward, the data obtained were processed using the IBM SPSS application, the Kruskall-Wallis’s test. Our research indicates no significant difference between IDX30 stocks, gold, and cryptocurrency when measured from return. However, our research finds significant differences between IDX30 stocks, gold, and cryptocurrency when measured from risk. Therefore, in conclusion, it is advised for investors to be wary of the risks presented by each investment instrument and invest according to each investor's risk tolerance. This research has several limitations, such as the short research period, namely from January 2018 – December 2022. For future research, it would be advised to widen the period of data that is going to be researched, and a wider variety of investment instruments would also be a welcome improvement as they can provide research results that would be more beneficial and extensive.
Factors influencing young indonesian consumer’s online utilization intention case study: Effect of technology acceptance, electronic word of mouth, and price setting on university of lampung student’s purchase intention of Netflix streaming service
Asian Journal of Economics and Business Management Vol. 2 No. 1 (2023): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53402/ajebm.v2i1.278

Abstract

The purpose of this study is to investigate the factors that influence young consumers' intentions to subscribe to Netflix. While previous research has looked at the factors that influence subscription intention in the context of other online entertainment platforms, there has been a lack of research that looks specifically at the factors that influence Netflix subscription intention among young adults. Therefore this research aims to fill the research gap by exploring possible factors influencing young Indonesian consumers’ online utilization intention. This research intends to determine whether there is an effect of technology acceptance, electronic word of mouth, and price setting on the University of Lampung students’ intention to subscribe to Netflix. This research was quantitatively conducted, and samples are 107 active students of the University of Lampung gathered through questionnaires. This research applies the IBM SPSS testing design to implement this objective. The multiple linear regression analysis is used as the method of this research. The statistical results after the hypothesis testing show that each variable, namely: technology acceptance, electronic word of mouth, and price setting, has a p-value < alpha (5%). This means that hypotheses one, two, and three are valid, and it can be concluded that young consumers' Netflix subscription intention is positively influenced by technology acceptance, electronic word-of-mouth, and pricing. Price setting has the most significant impact, followed by technology acceptance and electronic word-of-mouth. Netflix can adopt this research to make decisions that will increase the number of subscribers and reduce the number of unsubscribing customers by focusing on technological features and experience, content offerings, and pricing packages.
Comparison of financial performance and corporate social responsibility disclosures in Indonesian telecommunication companies before and during the Covid-19 pandemic
Asian Journal of Economics and Business Management Vol. 2 No. 1 (2023): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53402/ajebm.v2i1.281

Abstract

This study compares the financial performance and corporate social responsibility disclosure in Indonesian telecommunications companies listed on the Indonesia Stock Exchange in 2018-2021 before and during the Covid-19 pandemic. This study used purposive sampling; namely, 18 companies were found to be eligible as samples. The data used in this study is secondary data taken from the official website of the Indonesia Stock Exchange. The analysis technique used is descriptive statistics, normality test, and different test (paired sample t-test). The study results show differences in the return on equity, current ratio, and debt to equity ratio before the co-19 pandemic and during the co-19 pandemic. Meanwhile, corporate social responsibility did not differ before the COVID-19 pandemic and during the COVID-19 pandemic.
Comparison of investment in stocks, gold, and mutual funds before and during the crisis due to the Covid-19 pandemic in Indonesia
Asian Journal of Economics and Business Management Vol. 2 No. 1 (2023): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53402/ajebm.v2i1.283

Abstract

Wuhan, China was the epicenter of the virus epidemic known as COVID-19. The developing COVID-19 issue affects the finances of numerous nations, including Indonesia. The government is taking precautions against the spread of COVID-19 by encouraging people to stay home, decrease their movement, avoid crowded places, and add PSBB in 2020 and PPKM in 2021. This study compared the return and risk of stocks, gold, and mutual funds before and after the COVID-19 pandemic, which happened as a result of a crisis occurrence. The data used spans from January 2015 through December 2022 and includes the LQ45 Index's ending price as retrieved from idx.co.id, Antam's gold price as seen on Logammulia.com, and the primary NAV/unit of Manulife mutual funds as seen on Bareksa's official website, Bareksa.com. By using the One-Way ANOVA test followed by the Tukey HSD follow-up test, the result was that before the Covid-19 pandemic there were differences in returns and risks between investment in stocks, gold and mutual funds where before Covid-19 stocks were investments that had the highest returns and risks. Then, It was found that during the pandemic there were differences in returns and risks between stock, gold, and mutual fund investments, with mutual fund investments having the highest return and risk. his research is limited by the fact that only stocks, gold, and mutual funds were examined, with equity mutual fund statistics from Manulife Saham Andalan used for mutual funds. This study focuses on the time of the crisis brought on by the COVID-19 pandemic, but it is anticipated that future studies will be able to incorporate additional investment tools.
Quality control analyisis of crab meat products in Mitra Bersama Miniplant Bandar Surabaya, Central Lampung
Asian Journal of Economics and Business Management Vol. 2 No. 1 (2023): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53402/ajebm.v2i1.301

Abstract

In this increasingly sophisticated era of globalization, Small, Micro and Medium Enterprises (MSMEs) can be found in various places, from big cities to remote villages. This is what encourages business people to improve the quality of the products they produce in order to compete in the midst of intense competition in the business world. Mitra Bersama Miniplant is an MSME engaged in the processing of marine products, especially crabs with crab meat output. Mitra Bersama Miniplant continues to maintain and improve product quality by conducting supervision, but there is still a high level of damage that requires strict quality control to obtain high quality products. In controlling product quality, it can be done by using the Statistical Process Control analysis tool. The purpose of this study was to analyze whether the level of damage to crab meat products is still within tolerance limits or not and to determine the factors that influence the occurrence of defective products. This research was conducted for 30 days of production starting on 15 December 2022 to 15 January 2023 which obtained the result that the level of product defects was still within tolerance limits. The dominant factors that cause defects in crab meat can be seen from the cause and effect diagram, namely humans (labor), raw materials, work methods and machines. The most dominant product defect is soft crab meat (crushed) with a total of 68,03 kg of defective product. Therefore, it is expected that quality control at Mitra Bersama Miniplants will be improved again by carrying out stricter supervision of the production process, especially on labor factors, production process methods, raw materials, machinery and the environment so that the level of product defects decreases and the product remains good.
Analysis of the influence of profitability, company size, company age, and underwriter's reputation on the underpricing of stocks during the IPO on IDX 2010–2020 period
Asian Journal of Economics and Business Management Vol. 2 No. 1 (2023): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53402/ajebm.v2i1.285

Abstract

The capital market is one of the most important means for the business world as a source of capital and a place for investment for the community. Research on the variables influencing underpricing still needs to produce different findings and consistent research results. Investors value companies that have been established for a long time better than experience and stand the test in the business world so that they have a low level of risk. The underwriter's reputation influences the initial share price and has special expertise in corporate securities. This study aims to see the effect of profitability, company size and age, as well as the reputation of the underwriter on stock underpricing at the time of IPO. The method used is the method of regression analysis to see the effect of the independent variables on the dependent variable. The results of this study indicate that the underwriter's profitability and reputation influence the underpricing conditions at the time of the IPO. Public company should pay attention to the size of the company and the underwriter's reputation since these two things affect how much the stock is underpriced and for the investors who want to buy IPOs, it is expected to consider the size of the company and the reputation of the underwriter.