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Aditya Halim Perdana Kusuma Putra
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INDONESIA
Advances: Jurnal Ekonomi & Bisnis
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29859859     DOI : https://doi.org/10.60079/ajeb
Core Subject : Economy,
Economics, Econometrics & Finance
Established in 2023, Advances: Journal of Economics & Business is dedicated to publishing original research that contributes to the advancement of knowledge in the fields of economics, management, and accounting. This esteemed journal encompasses a wide range of research topics and employs various rigorous methodologies. The publication warmly welcomes significant research employing diverse primary and applied research methods, including analytic, archival, experimental, survey, and case studies. The journal particularly encourages articles that hold substantial relevance to economics scholars while also offering practical insights for organizations and society at large. We strongly encourage researchers to explore innovative solutions and novel perspectives on practices and problems, while also inviting reasoned and critical analysis. Advances: Journal of Economics & Business serves as a platform for facilitating the exchange of impactful research among professionals and academics engaged in economic studies, management, and accounting research and practice. By fostering discussions and proposing solutions, the journal aims to generate practical implications and field-level impacts. Published articles in our journal have the potential to reach and be referenced by researchers worldwide, amplifying the influence and reach of your work.
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. 1 No. 4 (2023): July - August" : 5 Documents clear
Enhancing Taxpayer Compliance through E-Filing and E-Billing: Evidence from Jayapura, Indonesia Sutisna, Entis; Fachril, Fadriansyah
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 4 (2023): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i4.122

Abstract

Purpose: This study aims to empirically examine the impact of E-Filing and E-Billing on individual taxpayer compliance at the Jayapura Primary Tax Service Office in Indonesia. The study hypothesizes that both E-Filing and E-Billing positively and significantly influence taxpayer compliance by simplifying tax reporting and payment processes, improving efficiency, and enhancing accessibility. Research Design and Methodology: This study adopts a descriptive quantitative approach and utilizes primary data collected through structured questionnaires distributed to 100 individual taxpayers registered at the Jayapura Primary Tax Service Office. The research employs multiple linear regression analysis, including descriptive statistical analysis, validity and reliability tests, normality tests, multicollinearity and heteroscedasticity tests, and hypothesis testing using the coefficient of determination and partial tests (t-test). The study controls external factors influencing taxpayer compliance, ensuring that the observed relationships between E-Filing, E-Billing, and taxpayer compliance remain valid and reliable. Findings and Discussion: The empirical results indicate that E-Filing and E-Billing significantly and positively affect taxpayer compliance. The findings suggest that E-Filing facilitates a more efficient and transparent tax reporting process, reducing administrative burdens and encouraging taxpayers to fulfill their obligations on time. Similarly, E-Billing enhances compliance by offering a more accessible and user-friendly payment system, allowing taxpayers to meet their tax obligations seamlessly. These results align with the Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA), which explain how perceived usefulness and ease of use influence individuals’ adoption of digital tax services. Implications: The findings provide valuable insights into tax authorities, policymakers, and financial regulators regarding the importance of digital tax administration systems in improving taxpayer compliance. Future research should explore additional factors influencing compliance, such as tax knowledge, penalties, and incentives, and conduct comparative studies across different regions to provide a broader understanding of the effectiveness of digital tax services.
Analyzing the Impact of Personal Scorecards, Organizational Commitment, Functional Competence, and Managerial Competence on Financial Management Employee Performance Amri, Andi
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 4 (2023): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i4.134

Abstract

This study aimed to assess and examine the impact of personal scorecards, organizational commitment, functional competence, and managerial competence on the performance of financial management personnel. The study population consisted of all employees (n = 99) employed at the Makassar City Financial and Asset Management Agency. Sixty individuals were included in this study, as determined by using the Slovin formula. The primary data source is information researchers directly obtain from respondents using questionnaire tools. The proposed data analysis approach encompasses several key components, including descriptive statistical analysis, validity testing, reliability testing, normality testing, heteroscedasticity testing, multicollinearity testing, and hypothesis testing using multiple linear regression analysis. Additionally, the research will involve conducting partial tests, simultaneous tests, and determination coefficient tests. This study's findings suggest a statistically significant and positive relationship between personal scorecard variables, organizational commitment, functional competence, and managerial competence, and the performance of financial management employees at the Makassar City financial and asset management agency.
Correlation Study between Debt-Equity Ratio and Asset Returns with Relative Market Value to Book Value in the Indonesian Mining Industry (2020-2022) Rahman, Moch Ridho Ghazali
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 4 (2023): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i4.135

Abstract

This research aims to analyze the influence of Debt to Equity Ratio and Return on Asset on Price to Book Value within the Indonesian mining industry for the years 2020-2022. Utilizing a quantitative methodology and an associative approach, the study was carried out from April to June 2023. From a population of 80 mining companies listed on the Indonesia Stock Exchange, 25 were selected as samples through purposive sampling Findings suggest that the Debt to Equity Ratio does not significantly impact Price to Book Value. However, Return on Asset has a notable influence. Additionally, both variables collectively have an effect on Price to Book Value.
Unveiling the Transformative Potential of Socioeconomic Development through Effective Financial Management Muslim, Muslim
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 4 (2023): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i4.180

Abstract

This research aims to investigate the relationship between accounting practices and organizational structures through a qualitative literature review. The research design involves a systematic search strategy to identify relevant literature, followed by data collection from academic databases, journals, and books. Thematic analysis is employed to synthesize and interpret the findings, revealing several key insights. Traditional hierarchical structures are associated with centralized accounting systems, facilitating efficient monitoring and coordination of financial activities. However, decentralization offers flexibility and autonomy, albeit with coordination challenges. Hybrid organizational forms present a balance between efficiency and adaptability. Technological advancements further shape organizational structures and accounting practices, enhancing agility and transparency. The findings underscore the importance of aligning accounting practices with organizational structures to optimize performance. Implications suggest the need for organizations to carefully consider structural and accounting choices to achieve strategic objectives and adapt to market dynamics effectively. Further research should explore the impact of emerging technologies on accounting practices and organizational structures longitudinally.
A Comprehensive Analysis of Strategies to Enhance Business Performance and Shareholder Wealth Kalsum, Ummu
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 4 (2023): July - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i4.182

Abstract

Through a qualitative literature review, this research investigates strategies to enhance business performance and shareholder wealth. The study explores the role of strategic resource allocation, customer-centric strategies, and adaptation to market dynamics in driving organizational success. A comprehensive synthesis of existing research is conducted, drawing insights from seminal works by scholars such as Barney (1991), Prahalad and Hamel (1990), and Kotler and Keller (2016). Methodologically, the study adopts a qualitative approach to analyze and interpret the findings from the literature. The results highlight the critical importance of integrating organizational resources and capabilities cohesively, prioritizing customer needs, and fostering strategic agility and innovation. Strategic resource allocation emerges as a fundamental determinant of business success, with effective resource allocation enabling firms to sustain competitive advantage and create long-term shareholder value. Customer-centric strategies are key drivers of business growth and profitability, with firms that prioritize customer needs and deliver superior value propositions outperforming competitors. Additionally, adaptation to market dynamics is crucial for organizational resilience and competitiveness, with agile firms better equipped to navigate uncertainty and capitalize on emerging opportunities. Overall, the findings underscore the strategic imperatives for firms to align resources, prioritize customers, and adapt to changing market conditions to enhance business performance and shareholder wealth.

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