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Journal of Economic, Business & Accounting Research
ISSN : -     EISSN : 30249813     DOI : -
Core Subject : Economy, Science,
Journal of Economic, Business & Accounting Research (JEMBAR) is committed to encourage both theoretical research and its practice in the field of business economics, macroeconomics, and accounting. JEMBAR mainly promotes the application of empirical scientific works. However, the journal also consider publication of conceptual and state of the art contributions. Journal of Economic, Business & Accounting Research (JEMBAR) promotes the application of empirical scientific works. Its aim and scope includes the field of Economics, Business Management and Accounting, Human Resource Management, Financial Management, Operational and Strategic Management, Tourism, and Cooperatives.
Articles 30 Documents
Penggunaan sistem e-visa dalam peningkatan ekonomi berbasis pariwisata : analisis kunjungan turis mancanegara di Bali Marcellino Adrian; Putu Titah Kawitri Resen; Maria Agatha Renaningtyas
Journal of Economic, Business & Accounting Research Vol. 1 No. 1: (July) 2023
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v1i1.2023.112

Abstract

Tourism is a critical need and a fundamental part of today's modern human lifestyle that cannot be separated. Many tourists from European countries choose to travel to Asian countries to gain new experiences and atmosphere. Indonesia itself is one of the countries that is a favorite holiday destination for foreign tourists from Europe, Australia, and several other Asian countries. Bali is one of the areas in Indonesia that many foreign tourists visit. Due to its beauty and unique culture, Bali rightfully deserves to become a Special Economic Zone (KEK) for tourism in Indonesia, a reputation it has long held. Apart from Bali, several other provinces, such as Lombok, NTT, and Jogja, are also planned to become particular tourism areas. However, unfortunately, the COVID-19 pandemic, which entered Indonesia at the beginning of March 2020, significantly reduced the number of foreign tourist visits to Bali. The year before the pandemic had seen 456,218 tourist visits, but the implementation of PSBB and the closure of entry and exit points to Indonesia at both ports caused a drastic drop. And airport. However, in 2023, when the pandemic is over, coupled with geopolitical turmoil in several parts of the world, Indonesian tourism will recover quickly and again become a favorite for foreign tourists to visit, one of which is tourists from Russia, whose numbers currently dominate in Bali. The method used in collecting data for this journal is a qualitative method. Data is collected directly at the Denpasar Immigration Office to determine the number of foreign tourist visits and their violations, especially for Russian tourists who have recently committed many violations in Bali. The discussion in this journal will focus on implementing the Evisa system, which is a breath of fresh air for the revival of Bali tourism after the pandemic. Apart from that, this journal will highlight case studies of the number of Russian tourists visiting Bali and the violations committed, supported by data from the Denpasar Immigration office. This journal hopes to increase awareness by strengthening regulations for foreign tourists in Indonesia to create a good tourism ecosystem.
The effect of retailer awareness, retailer association, retailer perceived quality, and retailer loyalty towards purchase intention Bheakanti Bias Btari; Rizal Edy Halim; Sumiyarto
Journal of Economic, Business & Accounting Research Vol. 1 No. 1: (July) 2023
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v1i1.2023.236

Abstract

Retail developments in Indonesia continue to increase, especially modern retail which has the greatest growth in comparison with traditional retail, especially retail trade of food and beverage categories. One of them developed at this time is 7-Eleven, attended by positioning itself as a convenience store, but also provides some seating and tables inside and outdoors for 24 hours (hybrid convenience stores). With increasing competition in the retail, it is no less important is whether retail brand or brand can affect consumer purchase intention to come to a retail shop. This study aims to analyze the influence of awareness retailers, retailers association, perceived quality retailer, and retailer loyalty towards consumer's purchase intention possessed. Hypothesis testing is done by using Structural Equation Modeling (SEM). The results of testing the hypothesis known that retailer awareness is not proven positive influence on purchase intention. Retailer awareness and retailer association also not proved a positive influence on retailer loyalty. While retailer association, retailer perceived quality and retailer loyalty proven positive effect on the purchase intention. Hypothesis testing results also showed that the retailer perceived quality has a positive effect on the retailer loyalty.
Penguatan local value chain: analisis pembiayaan hijau terhadap comparative trade CPO di Malaysia Fadli Anwaruddin; Hady Sutjipto
Journal of Economic, Business & Accounting Research Vol. 1 No. 1: (July) 2023
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v1i1.2023.238

Abstract

This study examines the comparative dysfunction of palm oil in local CPO commodities in Malaysia through green economic structures and strengthening local value chains. The green economy structure variables discussed in this study, namely green financing and local value chain variables in CPO exports, are measured by CPO products' price and CPO production's value. In addition to these variables, household consumption expenditure is the control variable used as a variable affecting the level of CPO exports. The research data uses data from the first quarter of 2013 to the fourth quarter of 2022. This research methodology describes the Autoregressive Distributed Lag (ARDL) model to examine the long-term effect between variables and the Error Correction Model (ECM) to see how quickly the economy returns to a balanced condition when there are short-term shocks. The study results show that the long-term correlation between the variables of green financing, the price of CPO products, and the value of CPO production significantly affects the level of CPO exports. However, the household consumption expenditure variable is insignificant to the level of CPO exports in the long run. Thus, the short-term correlation shows that green financing variables, CPO product prices, CPO production values, and household consumption expenditures significantly affect CPO export levels.
Analisis keungan keluarga lansia pensiun Sistia Edi Anisa Dwi Hestiningrum
Journal of Economic, Business & Accounting Research Vol. 1 No. 1: (July) 2023
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v1i1.2023.261

Abstract

The purpose of this study was to analyze the effect of financial literacy, financial planning for the elderly and real estate on family financial well-being at retirement age. The example in this study is 120 families whose husbands or wives have reached retirement age (55-65 years). Respondents were selected through purposive sampling, as many as 60 respondents from each rural area. The study was conducted in Weleri District as a sub-district area and Montongsari Village as a rural area. Data were analyzed using descriptive analysis, independent sample test and multiple linear regression tests. The results showed that there were significant differences in education level, employment status and average income between urban and rural respondents, with urban respondents achieving a higher median score. in rural areas. The average level of financial literacy and financial well-being in rural areas.
Taiwan’s development of neoliberalism Siti Hilya Nabila
Journal of Economic, Business & Accounting Research Vol. 1 No. 1: (July) 2023
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v1i1.2023.262

Abstract

This article analyzes the adoption of neoliberalism in Taiwan and its impact on financial, labor, and industrial policies. Taiwan adopted neoliberalism in the late 1970s, facing challenges in maintaining autonomy against global pressures and domestic business interests. The state-controlled market underwent a significant transformation because of the sacrifices made for various stakeholders. Taiwan's strong economic growth has been recognized globally, making it an example for other developing countries to implement neoliberal policies. This article focuses on the period after the 2008 global financial crisis, in which Taiwan implemented monetary and fiscal policies to stabilize the financial system and generate domestic demand. While supporting corporate financing and facilitating personal relationships with banks, the government aims to restore financial stability. The Taiwanese state has consistently pursued the values of neoliberalism while maintaining balance with societal-oriented policies. The government's approach to this problem has evolved, demonstrating efforts to overcome the side effects of neoliberal policies. Ultimately, Taiwan's economic development reflects the complex play of neoliberalism and its impact on various sectors in the country.
Budget performance evaluation before and during the COVID-19 pandemic Nia Rosmiati; Rizkianto, Eko
Journal of Economic, Business & Accounting Research Vol. 1 No. 2: (January) 2024
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v1i2.2024.276

Abstract

The 2020 crisis was caused by a disease outbreak that had an impact on global health and the economy, including Indonesia. As a quick response the government has refocused and reallocated on spending in handling and overcoming the impact of COVID-19, so that Ministries/Institutions must readjust their programs and budgets which affect the organization's performance targets has been established. Previous research where government agencies experienced a decline in performance during the pandemic. However, based on the Performance Report published by LIPI, shows an increase in average performance achievements. This research aims to examine the results of the evaluation analysis of budget performance variables, namely output achievement, budget realization, efficiency and consistency of fund withdrawals for planning for the 2019 and 2020 period with an exploratory approach use case study method. Data was obtained through documentation studies and in-depth interviews through open questions with the program and budget team, financial and budget at the DIPA unit level, and others. LIPI's performance can be achieved due to the policy of shifting the focus of research activities related to handling the coronavirus, changes in research patterns carried out by researchers, changes in business patterns and processes, and changes in the budget management scheme.
Analisis teori norms life-cycle dalam proses difusi norma bisnis bertanggung jawab di ASEAN Azzahra, Salwa
Journal of Economic, Business & Accounting Research Vol. 1 No. 2: (January) 2024
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v1i2.2024.280

Abstract

Corporate Social Responsibility (CSR) has emerged as a significant concept in understanding responsible business practices carried out by Multinational Corporations (MNCs). According to the World Business Council on Sustainable Development (WBCSD), CSR is defined as a continuous commitment by businesses to behave ethically, contribute to economic development, improve the quality of life for their employees, and enhance the well-being of the surrounding communities. In the current landscape, many MNCs wield more influence and power than entire nations, even global institutions like the United Nations (UN). Consequently, CSR has become a crucial issue, reflecting the accountability of various MNCs in the eyes of the public. Over time, CSR has been increasingly adopted by business leaders as an integral part of their operations, driven by the realization that businesses must make a positive contribution to solving societal issues. The extensive discussion surrounding CSR has given rise to multiple perspectives, ranging from a managerial perspective within companies to a global norm acknowledged by various international actors. These perspectives began to take shape in the 1970s, fueled by rapid industrialization and the emergence of social and environmental movements, particularly those advocating for workers' rights.
Global climate financial risk Sari, Eva Roslina
Journal of Economic, Business & Accounting Research Vol. 1 No. 2: (January) 2024
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v1i2.2024.430

Abstract

Climate change poses a major threat to long-term growth and prosperity and has a direct impact on the economic well-being of all countries. Extreme events cost US$143 billion per year due to climate change. The majority (63%) of this number is due to the loss of human life. Losses resulting from no action on climate change to the world economy could reach US$178 trillion in 2070. Benefits from accelerating the transition to net zero are US$43 trillion in the next 50 years, so climate-related financial risk management must be carried out as optimally as possible in industrial groups in the financial sector and non-financial groups. The World Economic Forum reports that climate action failure will dominate the next decade. To achieve financial stability, a strategy is needed through four main aspects: governance, strategy, risk management, and metrics and targets. The scenario that must be targeted is an orderly scenario to achieve global climate mitigation and adaptation targets. The transition to the new climate economy must be carried out by measuring predetermined indicators, as is done by the IMF. Mitigation indicators include environmental taxes, environmental protection spending, renewable energy, low-carbon technology trade, and forests and carbon. Adaptation indicators include carbon taxes, climate finance, the primary energy mix, fossil fuel prices, and the final energy mix.
Metode valuasi ekonomi dalam pengambilan kebijakan lingkungan di sektor pertambangan Yuniar, Farchani Putri
Journal of Economic, Business & Accounting Research Vol. 1 No. 2: (January) 2024
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v1i2.2024.504

Abstract

The mining sector is a strategic pillar of national economic development. This sector provides a multiplier effect on people's lives but also has the potential for negative impacts on the environment. Economic valuation of natural resources and the environment is needed to determine the quantitative value of the goods and services produced. The purpose of writing this paper is to analyse the comparison of the use of economic valuation methods in environmental policymaking in the mining sector. Literature studies were carried out to look for references in the form of journals that were considered relevant to the purpose of the writing. Economic valuation methods such as cost-benefit analysis (CBA), real option valuation (ROV), and net present value (NPV) are crucial in the context of policymaking in the mining sector. These three methods can be used together or separately, depending on the context and characteristics of the project. The government and mining companies in Indonesia can utilise CBA for general policies, NPV for projects with a low level of uncertainty, and ROV for projects with a high level of uncertainty. The use of appropriate methods will provide a strong foundation for sustainable decision-making and support the development of an economically, environmentally, and socially responsible mining sector.
Analisis structural equation modeling (SEM) pengaruh kepercayaan, persepsi kemudahan penggunaan, persepsi manfaat, persepsi resiko dan keinginan membeli online pada anggota forum jual beli kaskus.us.: (studi kasus: FJB kaskus.us) Ardikoesoema, Nurmansyah
Journal of Economic, Business & Accounting Research Vol. 1 No. 2: (January) 2024
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v1i2.2024.520

Abstract

This research uses structural equation models (SEM) as a theoretical basis for assessing Kaskus.us members' perceptions of ease of use and perceived benefits, which are strengthened by external factors, namely trust. The research population is all Kaskus.us members who have posted any information on the Kaskus.us Buying and Selling Forum. The researchers used purposive sampling and convenience sampling methods in this study. We also utilized structural equation modeling (SEM) analysis. The research found that as many as 200 people surveyed stated that trust had a significant influence on their intention to buy goods online on the Kaskus.us Buying and Selling Forum. In addition, research findings show that ease of use and benefits also have a significant influence on the intention to purchase goods online. The main objective of this research is to analyse the influence of perceived ease of use, perceived usefulness, and trust of Kaskus.us members on their intention to make online purchases. This research involved 200 respondents who were active members of the Kaskus.us Buying and Selling Forum and used structural equation modelling (SEM) nalysis. The results show that platform trust, ease of use, and perceived usefulness significantly influence respondents' desire to make online purchases through the platform.

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