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EXERO : Journal of Research in Business and Economics
Published by Universitas Sanata Dharma
ISSN : 26551519     EISSN : 26551527     DOI : https://doi.org/10.24071/exero
Core Subject : Economy,
Economics, Econometrics & Finance
Given its mission of being one of the reputable journal on the economics and business in the world, the EXERO: Journal of Research in Business and Economics (EXERO) publishes papers on the economy and business for international academicians, practitioners, regulators, and public societies. The EXERO accepts empirical or conceptual papers with any methods or approaches, particularly those that are relevant to the economic and business issues, which fit one of three salient disciplines: (1) Economics, (2) Business, and (3) Accounting. These fields are further divided into the following specific areas Economics: Institutional economics, Public economics, international economics, development economics, monetary economics, financial economics, game theory, health economics, labor economics. Business: Finance, marketing, consumer behavior, human resource management, organizational behavior, strategic management, operations and innovation, entrepreneurship, ethics. Accounting: Public sector accounting, taxation, financial accounting, management accounting, auditing, and information systems.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 7, No.1 (2024)" : 5 Documents clear
Analisis Dilema Kebijakan Pemerintah dalam Menaikkan Harga Subsidi Bahan Bakar Minyak di Indonesia pada Tahun 2022 Windiarko, Mohammad Adi
EXERO : Journal of Research in Business and Economics Vol 7, No.1 (2024)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/exero.v7i1.9174

Abstract

The government officially increased the price of fuel oil as a result of the increase in world oil prices and made the state budget funds swell. This research was conducted with the aim of examining various considerations made by the government when raising fuel prices in Indonesia. This research uses a literature study research method with a qualitative descriptive method. The data sources used are secondary data obtained through journal articles, books, news, and websites. The results of this study found that the government felt a dilemma so that it was forced to increase fuel prices due to the swelling of state budget funds for fuel oil consumption, but on the other hand, the impact if fuel prices increased, the prices of goods and services would increase so that inflation occurred. On the other hand, there is an alternative solution to buy oil from Russia which is below the market price, however, if that happens, it can offend western countries and hurt Indonesia's foreign policy with non-aligned movements. An alternative that the government can take is to increase fuel prices while still providing assistance to ensure that the community does not experience the impact too deeply. In addition the government invite people to switch to using electric vehicles to reduce fuel consumption and reduce the impact of carbon emissions produced, as electric vehicles are considered more economical and environmentally friendly
Pengaruh Moderasi Gender terhadap Niat Penggunaan Aplikasi Seabank di Kalangan Mahasiswa Yogyakarta dengan Analisis Model UTAUT2 Wardhani, Aurelia Melinda Nisita; Handoyo, Emanuel Ristian
EXERO : Journal of Research in Business and Economics Vol 7, No.1 (2024)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/exero.v7i1.9175

Abstract

This study aims to analyze the moderating effect of gender on the intention to use the Seabank application among Yogyakarta university students using the Unified Theory Of Acceptance And Use Of Technology 2 (UTAUT2) model. The research method used is a quantitative survey by distributing questionnaires to 110 university students. The data obtained were analyzed using Structural Equation Modeling (SEM) techniques, while the analysis tool used was SmartPLS. The results showed that gender moderation was not significant in influencing the relationship between facilitating conditions, hedonic motivation, price value and habit on behavioral intention to use the Seabank application. This finding suggests that these factors influence usage intention independently of gender. The implication of this study is that digital financial application marketing strategies can be focused on increasing performance expectations and effort without the need to consider gender differences.
Pengaruh Profitabilitas, Leverage, Kepemilikan Asing, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Praramadhaningtyas, Elna Rosyananda
EXERO : Journal of Research in Business and Economics Vol 7, No.1 (2024)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/exero.v7i1.6987

Abstract

Nilai perusahaan diproksikan dengan Price to Book Value yang tentunya berhubungan dengan harga saham yang dimiliki oleh perusahaan. Fenomena naik turunnya nilai perusahaan ini menarik untuk diteliti lebih lanjut. Karena disaat harga komoditas dan laba perusahaan menurun saat pandemi Covid-19, hal yang berbeda justru terjadi pada nilai perusahaan. Sehingga calon investor harus dapat menganalisis dengan tepat terkait kondisi perusahaan sebelum melakukan investasi agar ekspektasi investor terhadap tingkat pengembalian investasi dapat terpenuhi. Perusahaan dapat berkembang salah satunya karena adanya investor. Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan dengan proksi profitabiltas dan leverage, kepemilikan asing, serta ukuran perusahaan terhadap nilai perusahaan pertambangan di Bursa Efek Indonesia periode tahun 2017-2021. Sampel yang digunakan pada penelitian ini adalah 200 perusahaan. Metode sampling yang digunakan untuk mendapatkan sampel adalah metode purposive sampling. Data dianalisis menggunakan regresi linier berganda menggunakan SPSS versi 25. Hasil menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan. Sedangkan leverage, kepemilikan asing, dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan
Exploratory model of perception of risks in the COVID-19 era García Lirios, Cruz
EXERO : Journal of Research in Business and Economics Vol 7, No.1 (2024)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/exero.v7i1.5427

Abstract

Security have concern authorities and civil society during last years. Different society’s substrates have different perceptions on security. Present document explores reliability and validity of an instrument which measures security perception in bachelor’s students by reviewing seven dimensions: territorial, national, public (government), human, public (self-protection), private and internaut. Accordingly, setting values and residual permitted to accept the null hypothesis significant relationship between the theoretical dimensions with respect to the weighted factors.
ANALISIS PELAPORAN DAN PENGHITUNGAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PERJANJIAN PISAH HARTA Agustinawansari, Gien
EXERO : Journal of Research in Business and Economics Vol 7, No.1 (2024)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/exero.v7i1.4405

Abstract

Penelitian ini bertujuan untuk mengkaji dan mengetahuipelaporan dan penghitungan pajak penghasilan bagi Wajib Pajakorang pribadi hal mana yang lebih menguntungkan bagi suami danistri yang mempunyai penghasilan semata mata dari satu pemberikerja dalam hal melaporkan pajak penghasilan. Apakah pelaporanpajak penghasilan digabung atau melaporkan pajak sendiri-sendiri.Pelaporan pajak penghasilan terpisah berarti dikehendaki merekaatau istri memilih melakukan kewajiban pajaknya sendiri.Penelitian terapan mengambil sampel Wajib Pajak OrangPribadi (WPOP). Pengolahan data dilakukan dengan cara: (a)menghitung pajak penghasilan terutang suami dan istri yang telahdipotong pemberi kerja; (b) menghitung pajak terutang yang harusdilaporkan oleh suami dan istri dalam surat pemberitahuan (SPT)tahunan; (c) menghitung pajak suami dan istri yang kurang bayaratau lebih bayar.Hasil analisis menunjukkan bahwa antara suami dan istrimelakukan perjanjian pisah harta atau istri menghendakimenjalankan kewajiban perpajakannya mandiri, maka penghasilanneto bagi suami atau istri yang lebih besar menyebabkan rasiopenghasilan netonya juga besar, sehingga pajak yang menjadikewajiban suami atau istri menjadi lebih besar bila dibandingkandengan pajak yang telah dipotong oleh pemberi kerja, dansebaliknya, jika penghasilan netonya lebih kecil.

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