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Research of Economics and Business
Published by Santoso Academy Network
ISSN : 29871409     EISSN : 29871395     DOI : 10.58777/reb
Core Subject : Economy,
Economics, Econometrics & Finance
The Research of Economics and Business (REB) is an open-access and peer-review journal that publishes high-quality and original research articles, review papers, and case studies. This journal covers a wide range of topics in economics and business and offers new scientific perspectives, and supports new contributions to the economics literature and business practice. The Editors invite you to submit or recommend your manuscripts to REB. This peer-reviewed journal publishes high-quality research papers, reviews, and case studies on macroeconomics, microeconomics, monetary system and banking, public finance, development study, public policy, accounting, management, and business. This journal of REB is published semi-annually (March and September) with a continuous publication system to keep readers and authors updated with the latest progress.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2025): MARCH 2025" : 5 Documents clear
Improving Employee Performance: The Role of Engagement, Transfer, Compensation, and Motivation in Work Productivity Lestari, Dwi Ayu; Deviastri, Lily
Research of Economics and Business Vol. 3 No. 1 (2025): MARCH 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v3i1.275

Abstract

The purpose of this study is to investigate how motivation, pay, transfers, and employee engagement affect worker performance. The study's population consisted of employees from the Jakarta Cakung Primary Tax Service Office, with a sample size of 89 respondents. A non-probability sampling method was employed, specifically utilizing saturated sampling through the dissemination of surveys. Significant appropriateness is demonstrated by the study model's substantial effect and high degree of relevance in result prediction. The Partial Least Square Structural Equation Modeling (PLS-SEM) approach was used to analyze the data. The results show that employee performance is positively and significantly impacted by employee engagement. Furthermore, motivation, pay, and transfers all have favorable and noteworthy influence on performance. According to the research's management implications, managers need to create a welcoming workplace that encourages employee involvement, including offering career development opportunities. Moreover, it is essential for managers to provide necessary support through additional training and adequate orientation, while also encouraging employees to actively participate in training programs and enhancing their skill sets.
Optimizing Profitability: The Impact of Cash, Receivables, Inventory, and Working Capital Turnover Fitriyani, Maya; Hendrawan, Riko
Research of Economics and Business Vol. 3 No. 1 (2025): MARCH 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v3i1.291

Abstract

The aim of the research is to determine the effect of cash turnover, accounts receivable turnover, inventory turnover and working capital turnover on profitability, both partially and simultaneously. The research method used is a quantitative research method and uses secondary data taken from manufacturing companies, especially Food and Beverages, which are listed on the Indonesia Stock Exchange. The research sample selected was 15 companies for the period 2018 to 2022 based on the purposive sampling method. This research analysis method uses panel data regression with a significance level of 5%. The research results show that the variables cash turnover, accounts receivable turnover, inventory turnover and working capital turnover simultaneously influence profitability. Furthermore, partially, cash turnover and inventory turnover do not have a significant effect on profitability; accounts receivable turnover and working capital turnover have a significant effect on profitability. Managerial implications indicate that company management must focus on increasing the efficiency of cash, receivables and inventory turnover, as well as optimizing working capital turnover to increase profitability. Managers need to develop effective strategies for managing cash flow and current assets to maximize company profits.
Determinants of Company Value with Environmental Performance as a Moderating Sumampouw, Ruland Willy Jack; Putri, Nurhaliza
Research of Economics and Business Vol. 3 No. 1 (2025): MARCH 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v3i1.402

Abstract

The objective of the research is to examine the influence of leverage, liquidity, profitability, and institutional ownership on firm value with environmental performance as a moderating variable. The population in this study consists of coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 – 2023. The data analysis technique used in this study is panel data regression. The analysis results show that leverage does not affect firm value, liquidity negatively affects firm value, profitability positively affects firm value, institutional ownership does not affect firm value, environmental performance does not affect firm value, environmental performance cannot moderate the effect of leverage on firm value; environmental performance can moderate the effect of liquidity on firm value; environmental performance can moderate the effect of profitability on firm value. This study implies that companies need to focus on improving profitability and effective liquidity management while paying attention to environmental practices because environmental performance can strengthen the positive impact of profitability and reduce the negative impact of liquidity. For investors, environmental performance is an important consideration in assessing a company's ability to manage risk and create value.
Impact of PPh Article 23 Recognition and Tax Payable on Net Income: Publicly Manufacturing Firms Widantia, Kemuning Ananta; Mishelelion, Mishelelion
Research of Economics and Business Vol. 3 No. 1 (2025): MARCH 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v3i1.412

Abstract

The purpose of this study is to determine whether the simultaneous effect of Income Tax Article 23 and tax payable on net profit, to determine whether the recognition of Income Tax Article 23 carried out by manufacturing firms affects the amount of net profit and determine whether the tax payable carried out by manufacturing firms affects the amount of net profit. This type of research is a quantitative research type. The type of data used in this study is secondary data in the form of financial statements of firms, such as the firm's profit and loss report and its Income Tax. The population in this study was all manufacturing firms listed in the firm report. The findings of Income Tax Article 23 affect net profit in manufacturing sector firms. Hypothesis 1 states that there is an influence between Income Tax Article 23 on Net Profit. It can be concluded that Hypothesis 2, which states that there is an influence between tax payable and net profit, is accepted. Important managerial implications for manufacturing firms, especially in optimizing tax planning to improve financial efficiency.
From Clicks to Conversions: How social media, Trust, Ads and Price drive Purchase Decisions Hendra, Genta Rammiltry; Zain, Efendy
Research of Economics and Business Vol. 3 No. 1 (2025): MARCH 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v3i1.413

Abstract

This study aims to determine the influence of social media, Customer Trust, Advertising and Price Perception on Asus Laptop Purchasing Decisions in Jakarta City. The sample in the study was 85 respondents in DKI Jakarta. In this study, the sampling technique used was Accidental Sampling, and the data in the study were collected using a survey method with a questionnaire instrument. The data analysis method used was descriptive statistical analysis the research method used in the study was multiple linear regression analysis. The results of the study showed that (1) social media had a simultaneous effect on purchasing decisions, (2) Customer Trust had a simultaneous effect on purchasing decisions, (3) Advertising had a simultaneous effect on purchasing decisions, (4) Price Perception had a simultaneous effect on purchasing decisions (5) social media, Customer Trust, Advertising and Price Perception had a simultaneous effect on purchasing decisions. The managerial implications of this study indicate that companies need to optimize their digital marketing strategies by increasing their presence on social media, building customer trust through transparency and responsive interaction, and designing attractive advertisements that are in accordance with the preferences of the target market.

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