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Eka Siskawati
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Economics, Business, Accounting & Society Review
Published by International Ecsis Association
ISSN : 28100018     EISSN : 28100115     DOI : https://doi.org/10.55980/ebasr.v2i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
EBASR aims to relate to current research on economics, business, accounting & social science innovation as well as practices. The scope of the Economics, Business, Accounting & Society Review includes: Economics – Science; Business – Science; Business Ethic; Human Resource Management; Financial Management; Strategic Management; Accounting - Science; Auditing and Taxation; Behavior Accounting; Capital Market; Banking; Syari’ah Accounting; Public Sector Accounting; Green Accounting; Corporate Governance; Corporate Social Responsibility.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 95 Documents
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Gap Analysis of existing managerial skill set and the skills imparted by the management institutes for the IT Industry Aman Chadha; Akriti Gupta; Vijayshri Tewari
Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.406 KB) | DOI: 10.55980/ebasr.v1i3.45

Abstract

Nowadays, it becomes more important to produce rightly skilled individuals with the skills to survive and flourish in the industry. This paper focuses on the skill set that the management institutes are developing and how well that skill set is catering to the current era's IT industry. Such a sample population covers all the IT firms of India, registered as authorized companies and management institutes of the country that follow the overall accepted curriculum for management studies. A sample of 54 respondents was taken. The survey was done, questionnaires were floated to gather data, and further IBM SPSS was used for statistical analysis and to interpret the results. This research reveals a huge gap between the skills required and the skill set provided. It also brings out the key factors to address to fill the gap. Not only the factors but also the best possible methods to overcome such gaps have been brought to light in this paper. It gives an insight into the industry's dynamics and how important it is to cope with them for survival.
Potential Bankruptcy of Digital Companies in Indonesia: Analysis of Market Aspects and Financial Aspects Using Springate and Grover Methods Novi Diah Wulandari; Winike Kushindrajati Aprilia
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.098 KB) | DOI: 10.55980/ebasr.v2i1.47

Abstract

Digital companies are companies that are growing very rapidly, but face many problems that can lead to bankruptcy. Therefore, bankruptcy prediction is an important topic that must be considered. If a company wants to survive and develop, it must pay attention to financial and market aspects. Therefore, in this survey, we selected six digital companies listed on the IDX between 2018 and 2021 as samples using the observation method. The analytical method used is Springate and Grover because it is considered good for knowing the financial distress of a company. This study aims to determine the condition of the company for the progress and sustainability of the company and help investors to determine investment. In addition, this study also aims to find out what method is right for predicting the financial distress of digital companies listed on the Indonesia Stock Exchange. Financial findings using the Springate approach show 3 companies in the bankrupt category, 1 potentially bankrupt and 2 healthy. Instead, according to Grover's method, 1 company is bankrupt and 5 are healthy. The accuracy rate for the Grover method is 83% with a low error rate of 17% so that it can be said that the Grover method is considered better for predicting bankruptcy. From a market perspective, all the companies in this study have excellent market potential. Companies must pay attention to financial and market aspects to avoid bankruptcy and develop better.
Change management on digital transformation in vehicle tax payment process: An understanding from institutional analysis Helga Rini Fadhina; Nurul Fauzi; Eka Siskawati; Muhammad Rizky Prima Sakti; Nazliatul Aniza Abdul Aziz
Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.761 KB) | DOI: 10.55980/ebasr.v1i3.48

Abstract

Although the application of new technologies in an organization is very challenging, changes in the external environment must be responded by the organization in order to survive in the midst of business competition. The implementation of new technologies must be accompanied by changes in the internal culture and the readiness of management organization. Motor vehicle tax is the largest source of state revenue in the West Sumatra region. The implementation of the advanced digital technology in vehicle payment process (SIGNAL technology) is a government strategy in an effort to increase the effectiveness and accountability of the motor vehicle tax payment process. This paper analyzes the dynamics of change management in the One-stop Administration Services (SAMSAT) office of west sumatra province during the adoption of SIGNAL technology. This study used the qualitative approach, located in the SAMSAT office in West Sumatra. The choice of informants through purposive sampling techniques. Data collection techniques are observation, interviews, and documentation analyzed through data reduction, data presentation, verification, and conclusions. The results show that the government's readiness to face changes in the implementation of the motor vehicle tax payment application through the SIGNAL application for SAMSAT West Sumatra is good. In the sense that it is ready to implement the signal application. The obstacles faced when implementing the Signal application to increase motor vehicle tax revenues are in the form of attitudes of employees and leaders.
Organizational Learning and Private College Performance: The Role of Capabilities' Hierarchy Ampauleng, Ampauleng; Salma Abdullah
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.717 KB) | DOI: 10.55980/ebasr.v2i1.52

Abstract

This study proposes a model of the influence of organizational learning on the performance of private universities (PTS) in Makassar City. This study collected data through a survey approach to 294 leaders of PTS. The analysis tool uses WarpPLS 7.0. The results of this study found that organizational learning can encourage dynamic abilities. However, organizational learning is not significant to substantive abilities. Thus the study found a new concept. However, this study reveals that organizational learning can significantly drive dynamic abilities and encourage substantive capabilities. The study also found that dynamic ability can significantly drive substantive ability and PTS performance. Favorable substantive ability can drive PTS performance. Finally, dynamic capabilities significantly drive substantive and performance capabilities. Therefore, this study confirmed the validity of the DCV theory in the PTS environment.
The impact of intellectual capital and managerial ability on the financial performance: an analysis on infrastructure, utilities and transportation companies in indonesia Variyetmi Wira; Yenida, Yenida; Rahmita Sari
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.312 KB) | DOI: 10.55980/ebasr.v2i1.54

Abstract

Intellectual capital is an intangible asset that is strategically owned by a firm in the expansion of a knowledge-based economy. Intangible assets require a favorable disclosure to afford value to the firm financial performance. This research aims to analyze the effect of the added value of intellectual capital, intellectual capital disclosure (ICD), and managerial ability on the firm financial performance. This research uses data from infrastructure companies, utilities, and transportation in Indonesia for the 2017-2020 period. The number of samples used in the research were 30 firms per year, so the total obtained 120 samples of the firm. The data was processed using the Stata 16 version application. The research results showed, that the variables researched such as the added value of intellectual capital (M-VAIC), IC disclosure (Intellectual Capital Disclosure-ICD) and managerial ability (MA) insignificantly affect the financial performance that measured with ROA, ROE, net profit margin-NPM, tobinsQ, and firm return.
Factors Affecting The Usage of E-filing for Individual Taxpayers Suwito Suwito; Fitriani Sardju; Ruslee Nuh
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.883 KB) | DOI: 10.55980/ebasr.v2i1.55

Abstract

This study aims to determine and analyze the influence of perception of usability, ease, security and confidentiality, information technology readiness, complexity, social factors, and taxpayer satisfaction on the use of e-filling. The population in this study is a Private Person Taxpayer registered with the Ternate Tax Service Office, North Maluku, Indonesia. The number of samples in this study was 392 Private Taxpayers. Sampling techniques use Convenience Sampling and data collection techniques through questionnaires. The data analysis method used is Partial Least Square with the Smart PLS statistics program. The results showed that perceptions of usability, security and confidentiality, information technology readiness, social factors, and taxpayer satisfaction affect the use of e-filling. In comparison, the perception of ease and complexity does not affect the use of e-filling.
The Effect of Audit Findings, Follow-Up Audit Recommendations, And BPK Opinions from The Previous Year on The Determination of Opinions in Local Government Financial Statements Rena Mainingrum; Sylvia Sjarlis; Andi Ririn Oktaviani; Reno Fithri Meuthia
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i1.56

Abstract

This study aims to analyze the effect of audit findings, follow-up on audit recommendations from the Supreme Audit Agency (BPK RI) and audit opinion from previous year on the determination of audit opinions on local government financial statements. The historical data of 24 local governments in South Sulawesi for the period 2016 - 2020 related to the examination of local government financial statements is used in this study. The results of the study found that: 1) There was a positive but not significant effect on the opinion of the Audit Findings on the determination of the audit opinion of the district government in South Sulawesi, 2) there was a positive and significant effect of follow-up on the recommendations of the audit results of local government in South Sulawesi, and 3) there was a negative and significant effect of the previous year audit opinion on the opinion of the local government financial statements.
Evaluation of Poor Standards Implementation in Sorong City Evi Mufrihah Zain; Indri Handayani; Rais Dera Pua Rawi
Economics, Business, Accounting & Society Review Vol. 2 No. 2 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i2.60

Abstract

The purpose of this study is to determine the results of the assessment of poor standards by the Central Statistics Agency (BPS) of Sorong City. This research uses a descriptive method with a qualitative approach. The population in this study consisted of BPS Sorong City staff and Sorong City residents who came from slums. The sampling technique uses purposive sampling with the criteria of BPS Sorong City employees who are qualified to collect information on poor people and community leaders who have information (data). Data collection techniques use observation, interviews, literature review, and documentation with data collection, data reduction, and data presentation. Data analysis techniques use source triangulation. The results show that BPS's poverty criteria standard is considered less effective as a guideline for determining poor people. Because they use the same criteria from year to year and do not pay attention for a long time, moreover the criteria also apply to all of Indonesia, with BPS ignoring the different characteristics of poverty in each region in Indonesia.
The Effect of Fiscal Independence and Economic Growth on Reducing Poverty and Unemployment in Indonesia Amin, Arif; Bambang Juanda; Wiwiek Rindayati
Economics, Business, Accounting & Society Review Vol. 2 No. 2 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i2.62

Abstract

Fiscal independence affects the revenue and expenditure patterns of a local government which in turn affects economic growth and can reduce poverty and unemployment. This study was conducted in 33 provinces in Indonesia using secondary data with a time span from 2013 to 2019. The model used is a dynamic simultaneous panel model with the SYS-GMM approach. Besides that, there is a need to develop fiscal independence index to obtain clearer conditions for fiscal independence. Revenue Sharing Fund variable that is not included in the calculation. Revenue Sharing Fund is a source of income that is already generated by a region. Readjustments are needed by including revenue sharing funds in the calculation. The newly developed fiscal independence index more clearly describes the condition. Riau, Lampung and South Sulawesi were included in the independence fiscal region category that was not previously. Fiscal independence has a significant effect and positive relationship with GRDP. Meanwhile, the reduced form results on poverty and unemployment show that GRDP has a significant negative effect on poverty and unemployment. Fiscally independent regions are better at reducing poverty and unemployment.
Analysis of Company Size and Profitability on Islamic Social Responsibility Disclosure Sufiati, Sufiati; Pura, Rahman
Economics, Business, Accounting & Society Review Vol. 2 No. 2 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i2.64

Abstract

The aim of this research is to analyze the determinants of Islamic Social Responsibility disclosure, namely company size and profitability. The research sample is 19 mining sub-sector companies listed on the Indonesian Sharia Stock Index (ISSI). Data were observed during 2019-2020 using the panel data technique, so that as many as 38 data were observed for analysis. Methods of data analysis with multiple regression analysis techniques. The results of the study show that company size has a significant positive effect on Islamic Social Responsibility, while profitability has no significant effect on Islamic Social Responsibility. Original research regarding CSR disclosure based on Islamic concepts in mining companies which are companies that carry out activities that are very sensitive to environmental pollution. Theoretical research implications regarding the development of CSR disclosure within the framework of the Islamic concept. Then practically it becomes a material consideration for company management to reveal Islamic Social Responsibility information

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