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Eka Siskawati
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INDONESIA
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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Analysis of the Influence Factors of the Human Development Index in Padang City, West Sumatra Suryani, Yosi; Rudy Rinaldy
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.v2i2.65

Abstract

This article aims to analyze the influence of GRDP, Life Expectancy, Average Length of School and Number of Poor Population in the 2018-2022 period on the Human Development Index (HDI) of Padang City, West Sumatra Province. The type of data used comes from the Padang City Central Statistics Agency (BPS), West Sumatra Central Statistics Agency (BPS) and Bank Indonesia (BI). While research supporting data also comes from various national and international journals as well as references related to research topics. Data analysis is the Ordinary Least Square (OLS) method, namely multiple regression analysis. The results of the study show that GRDP, life expectancy and average length of schooling are indicators that have a positive and significant impact on the Human Development Index in Padang City, West Sumatra Province. Meanwhile, the indicator for the Number of Poor Population is an indicator that has a negative and significant effect on the Human Development Index. The indicator that has the most dominant effect is the average length of schooling with a standardized coefficient beta of 1.127.
Utilization of Digital Technology-Based Marketing For the Development of Micro, Small and Medium Enterprises Basri, Muh. Arfah; Siradjuddin, Siradjuddin; Sudirman, Sudirman
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.v2i2.71

Abstract

This study examines the importance of digital technology-based marketing as a strategy to develop Micro, Small and Medium Enterprises (MSME). The method used was the study of literature. The advancement of information technology is growing. Some MSME activities use information technology to launch their business. The increasing number of competitors is a challenge for business owners who are unable to innovate to improve the current competitive situation. Digital marketing is widely chosen as a strategy as business improvement because of its low cost and effectiveness. Utilizing social media in marketing strategies has the potential to help MSME business actors market their products. Micro, Small and Medium Enterprises must be literate in information technology in order to make it easier to market their products to remote areas
Foreign Ownership and Exchange Rates on Transfer Pricing Decisions in Manufacturing Companies Listed on The Indonesia Stock Exchange Fathinus Syafrizal; Ahmad Farabi
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.v2i1.75

Abstract

Transfer pricing is the company's policy in determining the transfer price of a transaction. Improved cash flow performance and marketing objectives encourage companies to allocate overhead costs and design strategies in estimating the transfer prices of goods and services produced. This study explores foreign ownership and exchange rates' impact on transfer pricing. This study uses a quantitative approach by examining foreign ownership and exchange rate variables against transfer prices. The data used are the audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange for 2017-2021. The results of this study show that foreign ownership and foreign exchange rates have no impact on transfer prices. This research contributes to the transfer pricing literature regarding transfer pricing policies relating to foreign investment risk and the political power of those who support local government objectives.
The Effect of Financial Literacy, Financial Technology and Income on Small and Medium Entreprise Financial Behaviour Ulkhair, Nisa; Eka Siskawati; Almunawar, Mohammad Nabil; Kumari, Shalu; Handayani, Desi
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.v2i2.80

Abstract

Effective organizational financial decision-making relates to management's financial literacy level. Small and Medium Entreprise (SME), which is generally a family company, has a relatively low level of financial literacy. Meanwhile, the development of financial technology makes it easier for SME to access financial services digitally. This study aims to determine the effect of financial literacy, financial technology and income on SME financial behaviour. This study used a quantitative approach. The data collection method is carried out through the distribution of questionnaires to respondents. The population in this study is SME located in the Payakumbuh City area, with 115 SME samples. Samples are obtained using probability sampling methods and simple random sampling techniques. The results of this study showed that financial literacy variables had a significant effect on financial behaviour, while financial technology and income variables had no influence on financial behaviour. The study also shows that financial literacy, financial technology and income together significantly influence financial behaviour.
The Influence of Moral Reasoning, Collectivism, And Retaliation Against the Intention of Whistleblowing (A Case Study on Bank Nagari) Faradilla, Yosi Aunia; Djefris, Dedy; Surya, Firman; Santi, Elfitri
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.v2i2.83

Abstract

Nowadays, the term whistleblowing has often been discussed in the wider community, it is because of the many acts of fraud that have been revealed both in companies and agencies. One of the fraud cases that often occurs is in the banking sector. This study aims to determine and analyze the influence of moral reasoning, collectivism, and retaliation on the intention of whistleblowing at PT Bank Nagari Padang Main Branch. The research method used is a quantitative approach. The population in this study is employees of PT Bank Nagari Main Branch of Padang. The sampling technique was carried out by purposive sampling method with a total of 135 respondents. The data collection in this study was using questionnaires distributed to employees of PT Bank Nagari Padang Main Branch. Data is processed using SPSS v.25 application. The results showed that moral reasoning had no effect on the intention to whistleblow, collectivism had a positive effect on the intention to whistleblow, and retaliation had a negative effect on the intention to whistleblow.
The Role of Boundary Spanner in Maintaining the Sustainability of Padang City Branding Adona, Fitri; Nita, Sri; Yusnani, Yusnani
Economics, Business, Accounting & Society Review Vol. 2 No. 3 (2023): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i3.78

Abstract

The lack focus on brand positioning and brand identity in Indonesia, especially in creative industries based on local uniqueness, reflects a lack of development and competitiveness. This research critically evaluates the sustainable development of Padang City city branding with a focus on the role of leaders as boundary spanners in maintaining the sustainability of city branding and building brand awareness. Although required to create uniqueness, Padang City Branding is still influenced by the previous city branding development discourse, causing a lack of specifications and similarities with other cities in West Sumatra. Although the majority of the population is Muslim, the concept of halal tourism has not been created well. This study aims to understand the role of leaders in each institution as boundary spanners in maintaining the sustainability of city branding. As boundary spanners, leaders in each institution are considered central in maintaining the existence of city branding and building efficient policy networks. Observation-participating research methods using the Internet assist researchers in interacting with boundary spanners and understanding culture from the perspectives of its members. This research yields in-depth insights into the leader's key role as a boundary spanner in the context of Padang City city branding.
The Impact of Profit Expectations and Accounting Information Systems Understanding on Entrepreneurial Interest Endrawati, Endrawati; Santi, Elfitri; Gustati, Gustati; Oliyan, Fitra; Rahmadani, Suci
Economics, Business, Accounting & Society Review Vol. 2 No. 3 (2023): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i3.79

Abstract

The purpose of this study was to see the effect of expected earnings and understanding of accounting information systems on students' interest in entrepreneurship. This research uses quantitative methods through a survey approach and multiple linear regression. Purposive sampling is the sampling technique used. The sample in this study consisted of 203 students majoring in accounting at the Politeknik Negeri Padang. Students majoring in accounting at Politeknik Negeri Padang had a significantly positive relationship between the profit expectation variable and their interest in entrepreneurship. Students' interest in entrepreneurial will be piqued to a greater extent if there is a greater expectation of student-generated profit. Understanding accounting information systems, however, has little impact on a person's desire in starting a business. This shows that not all students who have a solid understanding of accounting information systems are interested in entrepreneurial spirit, and that only a small number of persons can easily understand and apply accounting information systems to entrepreneurial. Simultaneously, profit expectations and understanding of accounting information systems affect interest in entrepreneurship. This shows that profit expectations and an understanding of accounting information systems together can increase students' interest in entrepreneurship.
The Impact of Organizational Culture and Working Motivation on Performance of Employee: A Case Study at Government Organization Ludin, Ismail; Mukti, Saepul; Rohman, Ibnu Saepul
Economics, Business, Accounting & Society Review Vol. 2 No. 3 (2023): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i3.84

Abstract

An effective human resource management strategy, which focuses on employee development, can help an organization gain a competitive advantage and achieve its long-term goals. This research aims to determine the influence of organizational culture and work motivation on the performance of employees of the Department of Cooperatives SMEs, Industry and Trade in Purwakarta Regency. This research is quantitative descriptive research, the sampling technique used is stratified random sampling. The number of samples taken from respondents, namely employees of the Department of Cooperatives SMEs, Industry and Trade in Purwakarta Regency, was 80 participants. Instrument testing in this research is validation testing and reliability testing. Meanwhile, data analysis techniques use linearity tests, normality tests, partial hypothesis tests, simultaneous tests. The results of this research show that organizational culture and work motivation variables have a positive effect on employee performance. The variables of organizational culture and work motivation have a positive effect on the performance and the results of this research show that the variables of organizational culture and work motivation have a positive and significant effect on the performance.
The Effect of Family Financial Socialization on Financial Self-Efficacy Mediated by Financial Knowledge and Financial Skills April, Reza; Chandra, Novrina; Fontanella, Amy; Sukartini, Sukartini
Economics, Business, Accounting & Society Review Vol. 3 No. 1 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i1.88

Abstract

This study aims to explore and provide empirical evidence on how financial socialization directly affects financial knowledge, financial skills, and financial self-efficacy. Additionally, it investigates the relationships between financial knowledge, financial skills, and financial self-efficacy, while also examining the indirect influence of financial socialization on financial self-efficacy through the mediation of financial knowledge and skills. The research focused on a sample of 208 millennials from West Sumatra, selected through non-probability accidental random sampling. The data analysis utilized the partial least square structural equation modeling technique (SEM PLS) with SmartPLS 3.0. The findings revealed that the direct impact of financial socialization on financial knowledge and skills was statistically significant. However, the direct effect of financial socialization on financial self-efficacy was not deemed significant. The study also established the statistically significant impacts of financial knowledge and financial skills on financial self-efficacy, along with confirming the indirect influence of financial socialization on financial self-efficacy through the mediation of financial knowledge and skills.
Determinants of Company Value: Study on Pharmaceutical Companies on the Indonesia Stock Exchange Sambo, Eva Marin; Sufiati, Sufiati; Pura, Rahman
Economics, Business, Accounting & Society Review Vol. 2 No. 3 (2023): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i3.94

Abstract

Company value is very important in investment transactions, and company management must understand the determinants to achieve company goals. The main operational goal of the company is to achieve the maximization of expected profits. Profit maximization is the company's only rational policy. This study aims to determine and examine the determinants of firm value: growth, firm size and financial performance. The research sample consisted of 9 pharmaceutical companies listed on the Indonesia Stock Exchange. Data is collected through financial statement documents for 4 years, 2018-2021. The number of data observed is 36 observational data. Data analysis used multiple regression analysis. The results showed that company growth and firm size positively and insignificantly affected firm value. Meanwhile, financial performance has a significant positive effect on firm value. The implications of the research results are theoretically as developing insight related to investment and portfolio management, then practically as information for investors in making investments.

Page 4 of 10 | Total Record : 95

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