cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Boge Triatmanto
Contact Email
admin@iasssf.com
Phone
-
Journal Mail Official
jembar@journal-iasssf.com
Editorial Address
Cluster Kukusan No 25 M, Jl. Rw. Pule I, Kukusan, Beji, Depok City, West Java 16425
Location
Kota depok,
Jawa barat
INDONESIA
Journal of Economic, Business & Accounting Research
Published by Institute for Advanced Science, Social, and Sustainable Future
ISSN : -     EISSN : 30249813     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2: (January) 2024" : 5 Documents clear
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.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 3 No. 1: (July) 2025 Vol. 2 No. 2: (January) 2025 Vol. 2 No. 1: (July) 2024 Vol. 1 No. 2: (January) 2024 Vol. 1 No. 1: (July) 2023