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Aditya Halim Perdana Kusuma Putra
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Jln. Perintis Kemerdekaan, Puri Asri VII/A7 Makassar, Sulawesi Selatan, Indonesia (90245)
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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 66 Documents
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Can transformative leadership, work discipline, and work motivation improve employee performance? Syarifuddin, Syarifuddin
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 3 (2023): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i3.100

Abstract

Purpose: This study analyzes the influence of transformational leadership, work discipline, and work motivation on employee performance at the Mariso Sub-District Office in Makassar City. Understanding these relationships is essential for improving organizational effectiveness and optimizing employee performance in public institutions. Research Design and Methodology: This research adopts a quantitative approach to explaining the relationship between leadership, work discipline, motivation, and employee performance. The study employs multiple regression analysis to assess the significance and strength of these variables in influencing employee performance. Data were collected through structured questionnaires distributed to employees at the Mariso Sub-District Office and analyzed using IBM SPSS 24. Findings and Discussion: The results indicate that transformational leadership, work discipline, and work motivation all positively and significantly impact employee performance. The findings reveal that employees who experience effective leadership, adhere to high levels of discipline, and maintain strong motivation tend to perform better. Furthermore, work motivation is a key factor in enhancing productivity, where higher motivation levels lead to improved performance outcomes. Implications: This study contributes to theoretical and practical discussions on human resource management by confirming that leadership style, discipline, and motivation are crucial determinants of employee performance. The findings suggest that organizations should develop transformational leadership, reinforce work discipline, and implement effective motivation strategies to optimize employee engagement and productivity.
Brand, Promotion and Innovation: Their Impact on Motorcycle Purchasing Decisions Ahmad Yusdarwin Waworuntu; Hajar Hajar; Narto Irawan Otoluwa
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 3 (2023): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i3.105

Abstract

The objective of this study is to examine the impact of brand awareness, promotional activities, and product innovation on consumer purchasing behavior in the context of motorbikes within Makassar City. The present study employed the survey method to investigate a sample of 80 individuals, selected by the incidental sampling technique. The data was obtained by administering a questionnaire that had undergone rigorous testing to ensure its validity and reliability. The process of data analysis involves the application of multiple regression analysis to assess the validity of a given hypothesis. The findings of the study indicate that there is a strong and statistically significant relationship between brand awareness and consumer purchase behavior. Promotion exerts a favorable and substantial impact on consumer purchasing decisions. Furthermore, it is worth noting that product innovation exerts a favorable and substantial impact on consumer purchasing behavior.
Improving the Performance of Brimob Personnel: The Role of Reward, Training, and Professionalism Ramli Ramli; Niniek F Lantara; Muhammad Arif
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 3 (2023): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i3.107

Abstract

This study aims to analyze the effect of reward on the performance of Brimob personnel in South Sulawesi Regional Police through mediator factors, namely training and professionalism. The research method used was a survey with a sample of Brimob personnel at the South Sulawesi Regional Police. Data were collected through a questionnaire that had been tested for validity and reliability. Path analysis was used to test the research hypothesis. The results showed that rewards have a positive and significant effect on training, professionalism, and personnel performance. In addition, training and professionalism also have a positive and significant effect on personnel performance. These findings indicate the importance of implementing adequate rewards, good training, and a high level of professionalism in improving the performance of Brimob personnel. The implication of this study is the need for more serious attention to the reward system, the development of effective training programs, and increased professionalism in the Brimob organization. By understanding the influence of reward, training, and professionalism on personnel performance, the South Sulawesi Police can take strategic steps to improve the performance of their Brimob personnel.
Productivity in the workplace and Its relation to physical and intangible factors La Ode Marihi
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 3 (2023): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i3.115

Abstract

The purpose of this study was to determine and analyze the effect of physical and non-physical work environment on employee productivity. The population of this study consisted of fifty employees of Samsung Experience Store Jayapura. The census sampling method was used to determine the sample size of this study, so that all population members were used as samples. The data source used is primary data, which is data collected directly from respondents through questionnaires by researchers. Descriptive statistical analysis, validity and reliability test, normality test, autocorrelation test, heteroscedasticity test, multicollinearity test, and hypothesis testing through multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination test will be part of the data analysis procedure. The findings of this study indicate that physical and non-physical work environment variables have a positive influence on the work productivity of Samsung Experience Store Jayapura employees. The findings of this study indicate that the physical and non-physical work environment has a positive and statistically significant influence on the work productivity of Samsung Experience Store Jayapura employees.
Improving Brand Image of Product Through Integrated Marketing Communications Akbar, Mohammad Aldrin; Sutisna, Entis
Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 3 (2023): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v1i3.116

Abstract

Purpose: This study examines and analyzes the effect of Integrated Marketing Communication (IMC), which consists of advertising, sales promotion, public relations, personal selling, and direct and online marketing, on the brand image of electronic television products. Research Design and Methodology: This study's population consists of 2,576 customers who use Panasonic brand televisions. The sample size was determined using the Slovin formula, resulting in 100 respondents selected from the Jayapura area. This research employs a quantitative method using primary data from questionnaires distributed to respondents. Data were analyzed through several stages, including descriptive statistical analysis, validity and reliability testing, and hypothesis testing using the coefficient of determination (R²), partial test (t-test), and simultaneous test (F-test). Findings and Discussion: The results of this study indicate that advertising, sales promotion, public relations, personal selling, and direct and online marketing each have a positive and significant influence on the brand image of Panasonic television products. Among these variables, sales promotion is the most dominant factor influencing brand image. Implications: These findings suggest that companies should enhance their sales promotion strategies while strengthening other communication components to build a strong and competitive brand image in the electronics market.
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.
Navigating Uncertainty: International Accounting and Financial Reporting Amid Geopolitical Conflict Noch, Muhamad Yamin
Advances: Jurnal Ekonomi & Bisnis Vol. 2 No. 1 (2024): January - February
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v2i1.170

Abstract

This research investigates the intersection of geopolitical conflict and international accounting and financial reporting practices, aiming to understand the challenges faced by organizations and the adaptive strategies employed to navigate uncertainty effectively. Employing a qualitative research methodology, the study conducts a comprehensive literature review and analysis to explore the nuanced complexities within the research domain. The findings underscore multifaceted challenges posed by geopolitical tensions, particularly in corporate governance and financial market dynamics. Organizations, especially multinational corporations (MNCs), encounter heightened regulatory scrutiny, stakeholder distrust, and market volatility amidst geopolitical uncertainties. To address these challenges, organizations adopt adaptive governance structures, enhance stakeholder engagement, leverage technological innovations, and embrace collaborative initiatives to foster transparency and resilience in financial reporting practices. The study highlights the pivotal role of stakeholder engagement, technological innovations, and regulatory initiatives in promoting transparency and accountability amidst geopolitical turbulence. By bridging the gap between theory and practice, this research contributes to advancing knowledge and informing policy discussions on managing geopolitical risks in financial reporting. The findings emphasize the importance of continued research efforts to deepen understanding and address emerging challenges in navigating uncertainty amidst geopolitical conflict.
Assessing the Role of Sustainability and ESG Accounting in Driving Corporate Performance and Stakeholder Value Marani, Yohanes
Advances: Jurnal Ekonomi & Bisnis Vol. 2 No. 2 (2024): March - April
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v2i2.171

Abstract

This study investigates the integration of sustainability principles and Environmental, Social, and Governance (ESG) accounting into corporate strategies and its implications for corporate performance and stakeholder value. Through a comprehensive literature review, the research aims to elucidate the critical role of sustainability and ESG integration in driving long-term value creation and stakeholder engagement. The research methodology adopts a qualitative approach, analyzing existing literature to explore key themes, concepts, and empirical findings related to sustainability integration. Findings reveal that sustainability integration is imperative for mitigating risks associated with climate change, resource depletion, and social inequality, while ESG accounting enhances transparency, accountability, and value creation within organizations. However, challenges such as internal stakeholder resistance, lack of senior management buy-in, and resource constraints hinder effective integration. The discussion emphasizes the need for a holistic approach to sustainability, strong corporate governance, and proactive leadership to overcome implementation barriers and drive sustainable business outcomes. Overall, this research contributes to theoretical understanding by synthesizing insights from diverse perspectives and offers practical implications for companies aiming to prioritize sustainability in their strategic decision-making processes.

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