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Nasrullah Djamil
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INDONESIA
InJEBA : International Journal of Economics, Business and Accounting
Published by PT. Basecamp Economics PubMed
ISSN : -     EISSN : 30323754     DOI : 10.5281
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences Other
InJEBA : International Journal of Economics, Business and Accounting as a scholarly platform dedicated to the exploration and dissemination of cutting-edge research in the domains of economics, business, and accounting. This journal strives to foster intellectual exchange among academics, researchers, and practitioners worldwide, contributing to the advancement of knowledge and practice in these interconnected fields.
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. 1 (2023): InJEBA (December)" : 5 Documents clear
Determinants of Factors That Influence Income Smoothing Novius, Andri
InJEBA : International Journal of Economics, Business and Accounting Vol. 1 No. 1 (2023): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10537166

Abstract

The aim of this research is to find out the partial and simultaneous influence of firm size, leverage, cash holding, winner/loser and profitability on smoothing in technology sector companies listed on the Indonesia Stock Exchange in 2019-2021. The method in this research uses quantitative methods. The hypothesis in this research was tested using logistic regression analysis using EViews 12 software. The sampling technique used in this research was the Purposive Sampling Technique which produced 11 samples of selected companies over a period of 3 years so that 33 sample units of companies in the technology sector were listed. on the Indonesian Stock Exchange. The results of this research show that the variables firm size, leverage and profitability have a significant effect on income smoothing. Meanwhile, cash holding and winner/loser stock do not have a significant effect on income smoothing. For the results of simultaneous hypothesis testing, firm size, leverage, cash holding, winner/loser stock and profitability have a significant effect on income smoothing. The implication of this research is that companies can first consider the impact before carrying out income smoothing.
Suppressing the Level of Corruption in Kampar District: A Study of The Impact of Accountability, Audit Opinions, Publication of Financial Statements, Audit Results And Follow-Up Of Audit Results Djamil, Nasrullah; Anggraini, Maiza
InJEBA : International Journal of Economics, Business and Accounting Vol. 1 No. 1 (2023): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10538909

Abstract

This study aims to evaluate the effects of accountability, audit opinion, financial statement disclosure, audit findings, and follow-up on audit results in reducing corruption levels within the Regional Apparatus Organization (OPD) of Kampar Regency. Conducted through a survey method, the study utilized a purposive sample of 50 accounting and finance professionals to achieve its objectives. Consistent with the research objectives, this study adheres to a conventional academic structure, utilizing clear and objective language, precise technical terminology, and a logical progression of ideas presented in a balanced manner. Primary data was collected via questionnaire distribution. Multiple linear regression tests were utilized to analyze the data. Results indicate that accountability, audit opinion, financial statement disclosure, audit findings, and follow-up of audit results significantly suppress the level of corruption in the Kampar district. It is imperative to follow up on audits to maintain transparency and accountability in the district. Based on simultaneous testing, the evidence suggests that factors such as accountability, audit opinion, disclosure of financial statements, audit findings, and follow-up on audit results play a role in reducing the incidence of corruption in Kampar district, in 2023.
The Impact of Melaka as a UNESCO World Heritage Tourist Area on the Motivations Ermansyah, Ermansyah; Sosiady, Mulia
InJEBA : International Journal of Economics, Business and Accounting Vol. 1 No. 1 (2023): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10543951

Abstract

Malays will not disappear from the world." The oath of Admiral Hang Tuah in the 15th century seemed to have received his "luck". When UNESCO designated Bandaraya Melaka as a World Heritage City on July 7, 2008, The aim of this research is to determine what factors influence the motivation of tourists visiting the Old City area of Bandaraya Melaka. The research methodology uses quantitative descriptive analysis with a sample size of 37 people. Variable (X1): psychological motivation has no effect on tourist motivation (Y), cultural motivation variable (X2) has no effect on tourist motivation (Y), social motivation variable (X3) has an effect on tourist motivation (Y), and fantasy motivation variable (X4) has an effect on tourist motivation (Y). The R2 value is 0.682, meaning that the influence of the independent variable on the dependent variable is 68.2%. While the remaining 31.8%, other variables amounting to 31.8 percent could be from medical treatment, costs, and travel services, which were not examined in this research.
Awareness of the Benefits of Strategic Planning For Educational Institutions Rachmad, Ferizal
InJEBA : International Journal of Economics, Business and Accounting Vol. 1 No. 1 (2023): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10544674

Abstract

This article aims to determine the benefits of strategic planning for Islamic educational institutions. The method used is a literature review, by collecting various supporting article references from national journals. The results of this study explain, if strategic planning can be made and implemented correctly and supported by leadership commitment, then strategic planning can provide benefits for Islamic educational institutions, including: (1) Strategic planning can strengthen the "critical mass" into a team that compact, because it is directed to adhere to basic values, main systems and common goals, (2) Strategic planning can help to optimize the performance of Islamic educational institutions, (3) Strategic planning can help leaders to always focus attention and adhere to a framework for overall improvement efforts continuous, (4) Strategic planning provides guidelines for daily decision making, and (5) Strategic planning always makes it easy to measure the organization's progress in achieving its goals of improving quality and productivity. The benefits of educational strategic planning are things that need to be considered to create quality Islamic educationh
Analysis of Business Feasibility Studies in MSMEs Tahu and Tempe Business Success Jaya Mahato Village Tambusai North Novianisa, Ariela; Syafitri, Kiki; Rahmat, Shah; M. Reynaldi Putra , Efendi
InJEBA : International Journal of Economics, Business and Accounting Vol. 1 No. 1 (2023): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10575341

Abstract

To evaluate the feasibility of a business venture, both financial and non-financial factors are taken into consideration. The assessment of feasibility involves analyzing non-financial elements, with a specific focus on production and marketing aspects. The financial aspects of Tofu and Tempeh Sukses Jaya's commercial production were analyzed using metrics such as payback period (PP), net present value (NPV), internal rate of return (IRR), and profitability index (PI) to determine its overall feasibility. Based on the analysis, it was concluded that the business is feasible due to its advantageous location and convenient accessibility. The Tofu and Tempeh Sukses Jaya business appears to be viable due to its strategic and easily accessible location, modern technology, and straightforward production process. Feasibility is ensured by high product quality, imported raw materials, competitive pricing, extensive distribution channels, and effective promotional efforts by the owner to ensure consumer awareness. The financial analysis suggests that the Tempeh Tofu business could be viable over a 10-year project duration with a 10 percent discount rate. According to the evaluation criteria, the business has a 6-month payback period (PP), a net present value (NPV) of IDR 161,565,200, a profitability index (PI) of 1.6%, and an internal rate of return (IRR) of 30%, all of which indicates the business's financial feasibility.

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