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INDONESIA
INQUISITIVE: International Journal of Eonomic
Published by Universitas Pancasila
Core Subject : Economy, Education,
I N Q U I S I T I V E is an international journal published by the Faculty of Economics and Business, Pancasila University which is published twice a year, on June and December. We are inviting original contributions that present modeling, empirical, review, and conceptual works. INQUISITIVE publishes quality research journals in the field of Economics. The scope of journal is all manuscripts in the various topics include, but not limited to, functional areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, accounting, auditing, management accounting, management control systems, management information systems, international business, business economics, business ethics and sustainability, entrepreneurship, Islamic finance and Islamic economics. The online version of this articles are freely accessible to make it easy to share knowledge. Articles published in INQUISITIVE is read by academics, researchers, students, consultants, and practitioners in the fields of economics. All manuscripts should be submitted electronically through an open journal system which is very easy to access and easy to update. INQUISITIVE has been also indexed / registered in DOAJ.
Articles 5 Documents
Search results for , issue "Vol 1 No 2 (2021): June" : 5 Documents clear
ANALYZING THE IMPACT OF CAR, NIM AND NPL ON ROA OF BANKING COMPANIES (AN EMPIRICAL STUDY ON BEI LISTED COMPANIES) Yuana Mandagie
INQUISITIVE : International Journal of Economic Vol 1 No 2 (2021): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v1i2.2245

Abstract

This research aims to investigate the influence of CAR, NIM, and NPL on ROA of banking companies listed in the Indonesia Stock Exchange (ISX) during the period of 2013 to 2017 in accordance with the criteria of Bank Indonesia. This empirical study employs multiple regression in its data analysis. The model is used to describe the influence of independent variables to the variables simultaneously. The results conclude that the ratio of financial performance in the CAR and NIM banking companies has a positive and significant effect on ROA. This study found that NPL has a significant negative impact on ROA in the banking business while others are positive. Moreover, the higher the CAR and NIM of a bank, it will cause an increase in ROA in the company; the more NPL of a bank increase, the ROA will be decreased. In general, the influence of these three independent variables on ROA in the banking company for 54.6% and included in the category of being.
Self-Efficacy, Organizational Culture and Quality of Innovation Related to Student Sharing Knowledge Tyna Yunita
INQUISITIVE : International Journal of Economic Vol 1 No 2 (2021): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v1i2.2279

Abstract

The purpose of this study is to analyze the effect of self-efficacy, organizational culture, and quality of innovation on knowledge sharing. The phenomenon of social media as a communication medium becomes a unique attraction for students in the general student environment. This study explores social media that are in high demand and used as a means of student learning. The statistical analysis method used is Structural Equation Modeling (SEM) with a simple random sampling technique with 125 student respondents and students of Universitas Bhayangkara Jakarta Raya. The results of this study indicate that self-efficacy, organizational culture, and quality of innovation have a positive impact on knowledge sharing. From the research findings, organizational culture provides the highest output value for knowledge sharing
The WIDER GAP BETWEEN IFRS 9, 15, AND 16 WITH THE TAX RULES: CHALLENGES FOR MANAGEMENT ACCOUNTANTS IN INDONESIA Ahalik Ahalik
INQUISITIVE : International Journal of Economic Vol 1 No 2 (2021): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v1i2.2319

Abstract

Three accounting standards was effectively valid in Indonesia on January 1, 2020. These are financial accounting standard IFRS 9, 15, and 16 or PSAK 71, 72, and 73. PSAK 71 or IFRS 9 is about financial instruments, PSAK 72 or IFRS 15 is about revenue from contract with customer, and PSAK 73 or IFSR 16 is about leases. There are some significant changes of these standards due to it replacing many standards previously. These standards adopted International Financial Reporting Standard (IFRS) that has principle basis. Principle basis is different with ruled basis whereas tax authorization uses ruled basis. The gap between accounting standards and taxation is wider currently. These differences is challenging for management accountant. Management accountant should accommodate this gap by more understanding about the differences and spreading the information for both internal and external. Literature basis is used for this research, we don’t use the real data from companies and it becomes the limitation of this research. Grounded method is used for data analysis. The result of this research that there are significant differences between IFRS 9, 15, and 16 with tax regulation.
Building a Post Capitalist Economy and Religious Capitalism Istianingsih Sastrodiharjo; Robertus Suraji
INQUISITIVE : International Journal of Economic Vol 1 No 2 (2021): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v1i2.2323

Abstract

This study aims to explore what the post-capitalist economic system and religious capitalism look like. This research also intends to prove whether the post-capitalist economic system and religious capitalism can be applied at this time. Currently, the economic system adopted by most countries in the world is a capitalist economic system. The economic system build by Adam Smith was originally based on religious values. In its journey, it turns out that this system has actually caused many problems, such as inequality of rich and poor, injustice, and even environmental destruction by companies. Facing this reality, some economists have proposed a more humanist and religious system to replace the capitalist economic system. They call this system the post-capitalist economic system and religious capitalism. They consider that capitalism is no longer adequate, especially in the face of a technology that is rapidly developing. Through research using this descriptive method, we look for how to build a post-capitalist economic system and religious capitalism. It is concluded that post-capitalist societies can arise as a result of spontaneous evolution when capitalism is no longer relevant. Post-capitalist societies need new norms and rules in order to run more humanist and religious. The new norms and rules are derived from the universal teachings of religion. Therefore, this economic system is called Religious Capitalism.
THE ROLE OF GOOD CORPORATE GOVERNANCE IN EFFORT TO IMPROVE ENVIRONMENTAL QUALITY THROUGH EMPHASIS ON SUSTAINABILITY REPORT Lailah Fujianti Genda; Detatiara Riesya Nugroho; Nelyumna
INQUISITIVE : International Journal of Economic Vol 1 No 2 (2021): June
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v1i2.2325

Abstract

This study is a study of the influence of Good Corporate Governance on the sustainability reportof manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study were 40 using purposive sampling method. Guidelines in calculating the sustainability reportindex score use the Global Reporting Initiative (GRI) G4 with 91 indicators. The method used in analyzing data uses Eviews 9 with multiple linear regression. The results showed that company board of directors had no effect on the sustainability report. Meanwhile, audit committee, and the Board of Commissioners have a negative effect on the sustainability report. It is hoped that this research can be useful and can be used as a guide by management in disclosing sustainability reports. Furthermore, investors are expected not only to see the company's financial performance but also to disclose the company's sustainability report. That way investment can be decided appropriately.

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