cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nasrullah Djamil
Contact Email
basecampecopubmed@gmail.com
Phone
+6281218981978
Journal Mail Official
basecampecopubmed@gmail.com
Editorial Address
Jl. Cipta Karya, Perum. Villa Citra Kencana, Blok D1, Panam, Pekanbaru, Riau or Jl. Pinang Gg. Buntu 97/3, Kota Pekanbaru, Riau
Location
Kota pekanbaru,
Riau
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 7 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2024): InJEBA (March)" : 7 Documents clear
Analysis of the Incidence of the Tax on Profits in a Credit and Service Cooperative de Dios Parrera, Yenny; Fernándes Andrés, Ana; Rodríguez Pérez, Héctor
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10800258

Abstract

The examination of tax compliance expenses is becoming more relevant, revealing a complex challenge that involves both national and international fiscal policies. This matter is closely linked to tax evasion and avoidance, and its consequences could distort taxpayers' economic choices. Against this background, the study focuses on the impact of profit tax on the operational outcomes of the 'Fortalecida Abel Santamaría Cuadrado' Credit and Services Cooperative, which operates within the sugarcane sector in Camagüey, Cuba. The research uses both qualitative and quantitative methodologies to investigate this issue. The study aims to provide a detailed understanding of how tax compliance costs affect the cooperative in question by implementing a tripartite procedure that uses mathematical techniques and relative frequency analysis. A key finding from this investigation is the negative impact resulting from the exclusion of advance salary payments as deductible expenses in tax calculations. This finding highlights a critical area for fiscal policy reform as the policy oversight is identified as a source of financial strain for the cooperative. The implications of this discovery are far-reaching, indicating that similar cooperatives and businesses within Cuba (and possibly in comparable economic contexts) may also be experiencing analogous fiscal burdens. Based on these insights, the study recommends the creation of customized methodologies to accurately measure tax compliance costs in the Cuban context. These methodologies should consider the distinctive socio-economic and regulatory features that define the Cuban economy, allowing for more precise evaluations of tax-related burdens on businesses. Furthermore, this research invites broader contemplation on the intersection of tax policy and business sustainability, particularly within sectors that are crucial to national economies but may be vulnerable to strict tax regimes. It emphasizes the need for a balanced approach to tax legislation that protects revenue interests without impeding economic vitality.
Government Auditors' Capabilities to Detect Fraud and The Factors that Influence Them Ngesti, Mella; Djamil, Nasrullah
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10802822

Abstract

Fraud is behavior that is contrary to the law carried out by individuals, both from within and outside the organization, with the intention of gaining personal or group benefit while harming other people. This research aims to determine the influence of professional skepticism, competence, independence and ethics on the auditor's ability to detect fraud. The variables of this research are professional skepticism, competence, independence and ethics as variable This research used census techniques, so the number of samples in this study was 56 people. Data analysis in this study used statistical analysis with Statistical Product and Service for Windows version 26.00 (SPSS version 26). The results of this research show that Professional Skepticism has a significant effect on the auditor's ability to detect fraud, Competence has a significant effect on the auditor's ability to detect fraud, Independence has a significant effect on the auditor's ability to detect fraud, Ethics has a significant effect on the auditor's ability to detect fraud.
Analysis of Factors Influencing Procurement Fraud in Government Agencies Environment (Case Study at Regional Apparatus in “XYZ” Regency) Novius, Andri
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10813126

Abstract

This study aims to examine factors such as the Quality of the Procurement Committee, Goods/Services Procurement Systems and Procedures, Goods/Services Procurement Ethics, and Goods/Services Procurement Environment against Fraud in the Procurement of Goods/Services in Government Agencies. The research method used in this study is a quantitative method. The population in this study was the Head of Service, Treasurer, and Head of Sub-Division of Finance, and the sample in this study was the Regional Work Unit in “XYZ” Regency. The source of the data used in this research is the main/primary data obtained directly from the questions/statements (questionnaires) distributed to the respondents. The data analysis method used in this study is the Statistical Program for Social Science (SPSS) to test the four hypotheses proposed in this study. The results of this study indicate that systems and procedures are proven to have a positive influence on procurement fraud in government agencies, while the quality of the Procurement Committee, Procurement Ethics, and the Procurement Environment are not proven to have a positive effect on procurement fraud in government agencies.
Implementation of Work Discipline and Application of Employee Sanctions In PD. BPR Rokan Hulu Sosiady, Mulia
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10817227

Abstract

This study was conducted at BPR PD Rokan Hulu, utilizing a qualitative descriptive analysis based on interviews. The primary objective was to investigate the disciplinary practices and the application of punishment among employees within the institution. The findings reveal that to enhance disciplinary diversity, BPR PD Rokan Hulu has established robust regulations and enforced sanctions effectively. This initiative demonstrates BPR PD Rokan Hulu's commitment to promoting diversity through structured training programs and the implementation of punitive measures. Despite these efforts, the study identified that there are still instances of indiscipline among some employees. Specific violations observed include habitual tardiness, absenteeism without prior approval from supervisors, and unexplained departures during official work hours. These actions not only contravene the company's established regulations but also undermine the overall disciplinary framework intended to foster a productive and efficient work environment. The research highlights the significance of continuous monitoring and reinforcement of disciplinary measures to ensure adherence to organizational norms and standards. Furthermore, it suggests that while the implementation of rules and sanctions is vital, BPR PD Rokan Hulu could benefit from exploring additional strategies to address the root causes of indiscipline. This could include more personalized training sessions, enhanced communication channels between employees and management, and the development of a more inclusive company culture that encourages respect for regulations. In conclusion, while BPR PD Rokan Hulu has made commendable strides in enforcing discipline and applying necessary sanctions, there is room for improvement. Addressing the lingering issues of employee indiscipline requires a multifaceted approach that not only penalizes non-compliance but also actively fosters an organizational culture that values punctuality, responsibility, and adherence to established guidelines.This study was conducted at BPR PD Rokan Hulu, utilizing a qualitative descriptive analysis based on interviews. The primary objective was to investigate the disciplinary practices and the application of punishment among employees within the institution. The findings reveal that to enhance disciplinary diversity, BPR PD Rokan Hulu has established robust regulations and enforced sanctions effectively. This initiative demonstrates BPR PD Rokan Hulu's commitment to promoting diversity through structured training programs and the implementation of punitive measures. Despite these efforts, the study identified that there are still instances of indiscipline among some employees. Specific violations observed include habitual tardiness, absenteeism without prior approval from supervisors, and unexplained departures during official work hours. These actions not only contravene the company's established regulations but also undermine the overall disciplinary framework intended to foster a productive and efficient work environment. The research highlights the significance of continuous monitoring and reinforcement of disciplinary measures to ensure adherence to organizational norms and standards. Furthermore, it suggests that while the implementation of rules and sanctions is vital, BPR PD Rokan Hulu could benefit from exploring additional strategies to address the root causes of indiscipline. This could include more personalized training sessions, enhanced communication channels between employees and management, and the development of a more inclusive company culture that encourages respect for regulations. In conclusion, while BPR PD Rokan Hulu has made commendable strides in enforcing discipline and applying necessary sanctions, there is room for improvement. Addressing the lingering issues of employee indiscipline requires a multifaceted approach that not only penalizes non-compliance but also actively fosters an organizational culture that values punctuality, responsibility, and adherence to established guidelines.
The Influnce E-Commerce Shopee Strategic Online Purchasing Decision Generation Z in Panam Pekanbaru Ermansyah, Ermansyah
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10825256

Abstract

E-Commerce competition is becoming increasingly attractive in the world of online shopping, it requires a special strategy in order to compete competitively, E Commerce Shoope performs a Twin Date Event Strategy, Flash Sale, and Free Shipping Cost, Population in this study amounts to 100 people using purposive sampling methods. Based on the results of this study, Twins Date Events, Flash Sale and Free Shipping have influenced purchasing decisions both partially and simultaneously. The results of the Determination Coefficient show that the magnitude of the influence of both free variables together on the bound variable is 54.7% and the remaining 45.3% is another variable not studied. Future research could delve into these unexplored variables to provide a more comprehensive understanding of what drives purchasing decisions in the e-commerce sector. Understanding these additional factors could further assist e-commerce platforms like Shoope in refining their marketing strategies, ensuring they not only attract but also retain customers in a highly competitive market.
The Influence of Brand Trust, Brand Image and Perceived Quality on Pepsodent Toothpaste Brand Loyalty (Study on the Community of Tuah Madani District, Pekanbaru City) Rachmad, Ferizal; Mardatilla, Mardatilla
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10829893

Abstract

The purpose of this study was to determine whether the influence of Brand Trust, Brand Image and Perception of Quality on Brand Loyalty in the community of tuah madani sub-district, pekanbaru city. The rapid development of the company has led to intense competition between companies to win the hearts of consumers. This is indicated by the increasing number of companies that produce similar products, in order to meet consumer needs. The data collection technique used a questionnaire. The population in this study were pepsodent toothpaste users in the tuah madani sub-district of pekanbaru city 2024. In this study, the sample amounted to 100 respondents using purposive sampling technique. Data analysis used in this study is quantitative with multiple linear regression methods. Based on the results of the simultaneous test, it can be seen that the variables of brand trust, brand image and perceived quality together have an effect on the loyalty of the pepsodent toothpaste brand in the community of tuah madani subdistrict, pekanbaru city. Then test partially, from this test it can be seen that the brand trust variable has a significant effect on brand loyalty and the brand image variable has a significant effect on brand loyalty and perceived quality has a significant effect on brand loyalty. Obtained R square value of 0.737 or equal to 73.7% while the remaining 26.3% is influenced by other variables not included in this study.
Effect of Institutional Ownership, Managerial Ownership, Profitability, Company Size and Tax Avoidance on Cost of Debt Cahyarani, Aurin; Martias, Dony
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10886954

Abstract

This research aims to determine the influence of Institutional ownership, managerial ownership, This research aims to determine the influence of institutional ownership, managerial ownership, profitability, company size, and tax avoidance partially and simultaneously on the Indonesia Stock Exchange (BEI) in 2020-2022. This type of research is quantitative. The number of samples in this research was 11 companies with the sampling method using the purposive sampling method. The data analysis method was carried out using panel data regression with the help of Eviews 9 which consists of descriptive statistical analysis, classical assumption testing, panel data regression model selection and hypothesis testing. This research uses secondary data obtained via www.idx.co.id. The results of data analysis or panel data regression show that institutional ownership, managerial ownership, profitability, company size and tax avoidance simultaneously have a significant effect on the cost of debt. The contribution of institutional ownership, managerial ownership, profitability, company size and tax avoidance variables in this research explains 96.31% of the variation in the cost of debt variable. Meanwhile, the remaining 3.69% is influenced by other variables not measured in this regression model. Partially, the institutional ownership variable has a significant effect on the cost of debt, while the managerial ownership variable has a negative and insignificant effect. The variables profitability, company size and tax avoidance partially have a negative and significant effect on the cost of debt.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2025): InJEBA (June) Vol. 3 No. 1 (2025): InJEBA (March) Vol. 2 No. 4 (2024): InJEBA (December) Vol. 2 No. 3 (2024): InJEBA (September) Vol. 2 No. 2 (2024): InJEBA (June) Vol. 2 No. 1 (2024): InJEBA (March) Vol. 1 No. 1 (2023): InJEBA (December)