cover
Contact Name
Harsuwandi
Contact Email
cieracahayaharmoni@gmail.com
Phone
+6285208521128
Journal Mail Official
interconnection.editor@firstcierapublisher.com
Editorial Address
Pondok Mutiara Housing Complex, Tampan Village, Payung Sekaki District, Pekanbaru City, Riau 28291
Location
Kota pekanbaru,
Riau
INDONESIA
Interconnection: An Economic Perspective Horizon
Published by First Ciera Publisher
ISSN : 29886554     EISSN : 29886562     DOI : https://doi.org/10.61230/interconnection
Core Subject : Economy, Social,
Interconnection: An Economic Perspective Horizon is a journal that discusses the relationship or connection between various aspects of the economy and has a broad perspective and its reach covers various related fields such as economic policy, financial markets, investment, international trade, and so on. This journal also takes a more forward-looking perspective with the aim of understanding economic trends and changes that may occur in the future.
Articles 28 Documents
The Effect of Profitability on Cash Dividends in Consumer Goods Industry Sector Companies on the Indonesian Stock Exchange (Period 2015-2019) Hia, Epifania
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i3.50

Abstract

The purpose of this study was to determine the effect of profitability by using the Return on Equity (ROE) variable on cash dividends. This study examines the independent variable, namely profitability taken from ROE (Return on equity), and the dependent variable, namely Cash Dividend. This research was conducted on companies in the Consumer Goods Industry sector listed on the IDX for the 2015-2019 period. The study was conducted on 53 companies in the Consumer Goods Industry sector and there were only 5 companies that met the sampling criteria. The research data is secondary data in the form of financial statements of 5 companies in the Consumer Goods Industry sector published on the IDX. The study analyzed the relationship between financial performance with the variable Return on Equity (ROE) and Cash Dividend. The statistical method used is simple linear regression by testing the classical assumptions first. Partial test results (t-test) obtained Return on Equity (ROE) known t-count (6.235) < t-table (2.0687) and Sig. (0.00) <0.05, which means that the Return on Equity (ROE) variable has a significant effect on cash dividends for Consumer Goods Industry Companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The results of the simple linear regression test are Y = 50,194 + 4.875X1 + e, it is known that the value of constant (a) is 50,194 and the value of the ROE variable is (4.875) where every one unit increase in ROE will increase the value of cash dividends by 4.875. The results of the R Square test show that the R Square value is 0.628 or 62.8%, which means that the ROE variable only affects cash dividends of 62.8%. The rest of 37.2% is influenced by other variables that are not included in the study.
Analysis of the Effect of Financial Performance on Stock Returns in Manufacturing Companies (Basic Industry & Chemical Sector, Cement Sub-Sector Listed on the IDX for the 2018 – 2020 Period) Ndruru, Ariston
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i3.51

Abstract

This study aims to determine the analysis of the effect of financial performance on the company's stock returns. The financial ratios used in this research are Current Ratio, Det to Equity Ratio and Total Asset Turn Over. This study uses secondary data, namely the financial statements of manufacturing companies in the basic industrial sector and the cement sub-sector chemical listed on the Indonesia Stock Exchange in the period 2018 – 2020. This financial report is accessed through www.idx.id. The population in this study are all manufacturing companies in the basic and chemical industry sectors listed on the IDX in the 2018-2020 period. The data collection method is purposive sampling so that the number of samples obtained is 6 companies with 3 years of observational financial statements. Data analysis techniques used are descriptive statistics and multiple linear regression analysis. The first analysis process uses descriptive statistics, classical assumption test, multiple regression analysis and then hypothesis testing. The results of this study partially show that CR, DER and TATO have no effect on stock returns in manufacturing companies in the basic and chemical industrial sectors listed on the IDX for the period 2018-2020.
Analysis of Tax Collection on Revenue from Tax Arrears (Empirical Study at KPP Pratama Tampan) Sagita, Kamala
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i3.52

Abstract

Tax is one form of state revenue that contributes the largest percentage compared to other income sectors such as oil and gas (oil and gas) and non-oil and gas. The success of a country in collecting taxes from its citizens will certainly benefit the economic stability of the country concerned. Sustainability of state revenues from the tax sector is needed because tax revenues are the main source of state revenue and expenditure budget revenues. This research method is quantitative research, quantitative research can be interpreted as a research method based on the philosophy of positivism, used to examine a particular population or sample, data collection using research instruments, quantitative/statistical data analysis, with the aim of testing the established hypothesis. at the end of the output, it can be seen that the constants and variables of Tax Collection are statistically larger. At the constant which is 0.06 and the variable Tax Collection which is 0.011, both of which are below 0.05. The tax collection variable has a Sig value of 0.011 (0.05) and concludes that tax collection has a partial effect on tax arrears receipts. The Sig value shows that 0.011 is below 5% which indicates that more and more people are aware of paying tax arrears. The constant coefficient value of 4.143 with a positive sign indicates that when it is assumed that there is no income and religiosity, then the people of Pekanbaru City are actually already obedient in paying taxes. Given the figure of sig 0.006 (below 5%) it means that the basic potential of the Pekanbaru community is indeed obedient to paying taxes.
Internet Understanding Moderates the Influence of Technology Acceptance Model and Digital Taxation on Taxpayer Compliance Sevendy, Tandy; Suhardjo, Suhardjo; Renaldo, Nicholas; Remy, Adrian; Meyer, Kaspar
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i3.53

Abstract

This study seeks to evaluate the influence of the Technology Acceptance Model and Digital Taxation on Tax Compliance, incorporating Internet Understanding as a moderating variable. The research employs multiple regression analysis and moderation calculations using the interaction method, with the Smart PLS application for processing questionnaire data. The sample consists of 194 individual taxpayers involved in businesses or independent work in Riau Province. The results indicate that the Technology Acceptance Model and Digital Taxation do not exert a significant impact on tax compliance. However, Internet Understanding demonstrates a substantial positive effect on Tax Compliance. Additionally, the moderation of Internet Understanding in relation to the Technology Acceptance Model and Digital Taxation significantly enhances their positive effects on Tax Compliance.
Exploring the Human Element: A Qualitative Study of the Use of Human Resources Accounting in an Organizational Context Tanjung, Amries Rusli; Komardi, Dadi; Renaldo, Nicholas; Reilly, William; Yu, Hou
Interconnection: An Economic Perspective Horizon Vol. 1 No. 3 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i3.54

Abstract

This qualitative research explores the impact of Human Resources Accounting (HRA) on organizational dynamics, recognizing human capital as crucial for sustained success. Titled "Exploring the Human Element," the study delves into HRA, acting as a bridge between qualitative human aspects and quantitative financial demands. Despite the increasing acknowledgment of human resources' pivotal role, the intricacies of HRA implementation remain unexplored. Through in-depth interviews and thematic analysis, the research uncovers motivations, challenges, and perceived benefits of HRA in selected organizations. It introduces novel aspects, emphasizing the human element, identifying motivations and challenges, exploring perceived benefits, considering contextual nuances, integrating ethical considerations, and outlining implications for future research. The findings highlight the influence of organizational context on HRA outcomes, emphasizing the need for ethical practices. The study offers insights into motivations, challenges, and benefits of HRA adoption, paving the way for future research on longitudinal impacts, comparative analyses, and emerging technology integration. In conclusion, this research provides valuable insights for academia and practitioners, guiding organizations in strategically integrating HRA for holistic human capital management and sustainable success.
Brand Trust, Celebrity Endorser, and Product Bundling on Purchasing Interest and Its Impact on Decisions to Purchase Starbucks Drink at Pekanbaru Amin, Amirudin M.; Wijaya, Junardi
Interconnection: An Economic Perspective Horizon Vol. 1 No. 4 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i4.69

Abstract

This research aims to determine and analyze the influence of brand trust, celebrity endorsers and product bundling on purchasing interest and purchasing decisions for Starbucks drinks at Pekanbaru. The population in this study is all residents of the city of Pekanbaru in 2023, the number of which is unknown. Furthermore, with a sampling technique using the Roscoe Formula, a sample size of 100 respondents will be obtained and an accidental sampling technique will be used in sampling. Data analysis in this study used the second-generation multivariate data analysis method or SEM (Structural Equation Model) using PLS (Partial Least Square). Based on the research results, the results show that brand trust has a positive and significant effect on buying interest, celebrity endorsers have a positive and not significant effect on buying interest, product bundling has a positive and not significant effect on buying interest, brand trust has a positive and significant effect on purchasing decisions, celebrity endorsers has a negative and insignificant effect on purchasing decisions, product bundling has a positive and insignificant effect on purchasing decisions and purchase interest has a positive and significant effect on purchasing decisions for Starbucks drinks Pekanbaru.
The Effect of Motivation, Organizational Culture, Competency on Work Commitment and Performance of SD Teachers in Bengkalis District Muhrodin, Muhrodin; Sudarno, Sudarno; Junaedi, Achmad Tavip; Andi, Andi; Putri, Novita Yulia
Interconnection: An Economic Perspective Horizon Vol. 1 No. 4 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i4.71

Abstract

This study was conducted to determine and analyze the influence of motivation, organizational culture, and competence on work commitment and performance of elementary school teachers in Bengkalis District. This study was chosen because there were phenomena and problems related to the level of job satisfaction and performance of elementary school teachers in the Bengkalis District which were still low, there were many factors that influenced the high job satisfaction and performance, but the author had a temporary assumption that motivational factors, organizational culture and competence affected job satisfaction, as well as motivation, organizational culture, competence and job satisfaction affect the performance of elementary school teachers in Bengkalis District. The method used in collecting data in this research is a questionnaire. The population in this study were all elementary school civil servant teachers in Bengkalis District, amounting to 626 with a saturated sample of 626 respondents. By distributing a questionnaire using a Google form filled in by all primary school civil servants in Bengkalis District, with a total of 626 respondents, it was tested with SEM AMOS. The test results showed that motivation on job satisfaction had a positive effect, organizational culture on job satisfaction had a positive effect, competence on work commitment had a positive effect, work motivation on teacher performance has a positive effect, organizational culture on performance has a positive effect, competence on performance has no effect, work commitment on performance has no effect.
Elevating Village Financial Care: Igniting Excellence through Dynamic Education and Training in Work Motivation Kudri, Wan Muhamad; Putra, Rizaldi
Interconnection: An Economic Perspective Horizon Vol. 1 No. 4 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i4.73

Abstract

This study aimed to assess and analyze the impact of motivation, organizational culture, and competence on the work commitment and performance of elementary school teachers in cluster 4 of Bengkalis District. The selection of this research topic was motivated by observed phenomena and issues concerning the relatively low levels of work commitment and performance among elementary school teachers in this particular cluster. The data collection method employed for this study was a questionnaire, distributed to all 145 civil servant teachers in elementary schools within cluster 4 of Bengkalis District, constituting the entire population. Through Google Form questionnaires filled out by all 145 respondents, SEM PLS analysis was conducted. The research findings indicated that the motivation variable significantly and positively influenced work commitment. Organizational culture exhibited a significant positive impact on work commitment. However, job competency had a significant negative impact on work commitment. In terms of performance, the motivation variable demonstrated an insignificant positive impact, while organizational culture showed an insignificant positive impact as well. On the other hand, job competency had a significant positive effect on performance. Intriguingly, work commitment was found to have a significant negative impact on teacher performance.
Strategies for Competence Development in Dynamic Business Landscapes Marillo, Christine; Freeman, Barbara; Espanha, Almeida; Watson, Jeffrey; Viphindrat, Barrack
Interconnection: An Economic Perspective Horizon Vol. 1 No. 4 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i4.76

Abstract

In today's rapidly evolving business landscape, organizations face unprecedented challenges in sustaining competitiveness due to technological disruptions, globalization, and unpredictable market dynamics. To thrive amidst this turbulence, the cultivation of relevant competences has become a strategic imperative. This study explores competence development strategies tailored for navigating dynamic business landscapes. Through a mixed-methods approach, including qualitative interviews, focus groups, and quantitative surveys, key practices, challenges, and opportunities in competence development are examined. Findings reveal a variety of strategies, including continuous learning initiatives, agile talent management, and innovation ecosystems, employed by organizations to enhance competences. Additionally, the study highlights the importance of organizational resilience, change management, and ethical leadership in fostering adaptability and innovation. Recommendations for organizational leaders, practitioners, and scholars include embracing digital transformation, fostering learning cultures, addressing ethical challenges, investing in talent management, and promoting lifelong learning. While providing valuable insights, the study acknowledges limitations such as sample representativeness and reliance on self-reported data, suggesting avenues for future research. Overall, this study contributes to advancing understanding of competence development in dynamic business landscapes, offering actionable insights for organizational success amidst uncertainty and change.
A Comprehensive Review of Green Water Accounting Renaldo, Nicholas; Suhardjo, Suhardjo; Sevendy, Tandy; Mukhsin, Mukhsin; Hadi, Syukri
Interconnection: An Economic Perspective Horizon Vol. 1 No. 4 (2024): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i4.81

Abstract

Water resources are vital for sustaining life, ecosystems, and economic development, with traditional management focusing primarily on blue water (surface and groundwater). However, the equally crucial role of green water, soil moisture used by vegetation, has been underrepresented in water management policies. This study explores the concept of green water accounting, emphasizing its significance in rain-fed agriculture, ecosystem health, and sustainable water management. Through a mixed-method approach involving remote sensing, field surveys, and modeling, the research quantifies green water flows and highlights their importance for agricultural productivity and ecosystem services. The findings underscore the need for integrating green water into broader water management frameworks, developing holistic strategies that consider the interplay between water, land, and ecosystems. The study concludes with recommendations for policy integration, capacity building, and further research to enhance the understanding and application of green water accounting.

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