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Countable (Contemporary Business and Sustainability Science)
Published by Inisiatif Masyarakat Jurnal Indonesia
ISSN : -     EISSN : 30630126     DOI : 10.xxxxxx/countable
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Countable (Contemporary Business and Sustainability Science) is a peer-reviewed social science journal published with Aim and Scope in the fields of Management, Finance, Accounting, Corporate Governance, Corporate Sustainability, Business Communication, and Green Economics. This journal is managed and published by IMAJI (Inisiatif Masyarakat Jurnal Indonesia). The manuscripts are published in English and periodically published in March and September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 28 Documents
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Study On Human Resources Readiness Of Sea Cross-Border Post (PLBN) In Riau Islands Province Elmi, Farida; Yusoff, Yusliza M.; Setyadi, Antonius; Sutarman, Novia Nila
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study aims to examine the readiness of human resources and the process of placing employees at the Sea Cross-border Post (PLBN) in Riau Archipelago Province. This research used a qualitative method with a descriptive approach. Data was collected through in-depth interviews with eight key informants, observations and documentation. Instrument testing was carried out using triangulation and Nvivo12. This study provides an overview of the readiness of human resources and the process of placing employees at PLBN. The findings of this study can become a basis for the government in planning and adopting policies related to human resource management in other PLBNs. The PLBN is also considered to generate high-quality human resources, with the hope that it will contribute significantly to the economic development of the Riau Archipelago Province in the future.
Green Banking and Liquidity: Strategies for Optimising Islamic Bank Profitability Astuti, Retno Puji; Nurhasanah, Nurhasanah; Chairunisa, Mariyam; Almunawar, Safira; Melzatia, Shinta
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

Environmental challenges such as climate change and natural disasters are on the rise. One of the factors contributing to this problem is environmentally unfriendly banking. Therefore, green banking is a concept that focuses on reducing carbon emissions both inside and outside the bank. The purpose of this study was to analyse the effect of green banking and liquidity on the profitability of Islamic commercial banks. The population of this study is the Islamic banks registered with the Financial Services Authority (OJK) for the period 2018-2022. The sampling method used was purposive sampling, with a total sample of 11 Islamic commercial banks. The data analysis technique used in this study is multivariate regression analysis using Eviews 12 statistical tool. The results of this study indicate that green banking has a negative and insignificant effect on the profitability of Islamic commercial banks. And liquidity has no effect on the profitability of Islamic commercial banks.
The Effect of Return on Assets, Current Ratio, Debt to Equity Ratio on Tax Avoidance with Capital Intensity as a Moderating Variable (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2020-2023) Christy, Dian; Nurhasanah, Nurhasanah
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

The purpose of this study is to examine how return on assets, current ratio, and debt to equity ratio affect tax avoidance efforts, by considering the capital intensity variable as a moderating factor. The variables used in this study are return on asset, current ratio, and debt to equity ratio. The variable that will be analyzed in this study is tax avoidance. The moderation variable in this study is capital intensity. In this study, the data used came from the official website of the Indonesia Stock Exchange. The study population consists of 92 property and real estate companies listed on the Indonesia Stock Exchange from 2020-2023. The study used the purposive sampling method to select 23 companies as a sample. The data analysis method in this study uses panel data regression analysis and moderation regression analysis using eviews 12 software. The results show that return on assets have a negative effect on tax avoidance, but the current ratio and debt to equity ratio do not affect tax avoidance. Capital intensity is proven to reduce the influence of return on asset, current ratio, and debt to equity ratio on tax avoidance.
The Effect of Audit Delay, Company Size, and Public Accounting Firm (KAP) Size on Auditor Switching (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange for the Period 2019-2023) Rachmawati, Amartia; Iskandar, Diah
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study examines the effect of audit delay, company size, and KAP size on auditor switching, with the object of research in banking companies. Auditor switching is carried out by companies to maintain auditor independence in order to produce quality audit results. The purpose of this study is to empirically test the effect of audit delay, company size, and KAP size on auditor switching in banking companies. The population of this study includes banking companies listed on the Indonesia Stock Exchange with a purposive sampling approach which resulted in a sample of 39 companies. Data collection was carried out using secondary data sourced from the annual reports of banking companies listed on the Indonesia Stock Exchange for the period 2019 to 2023 and other official sources, and the data analysis method is logistic regression analysis using SPSS Statistics 25 software. This study concludes that Audit delay has no effect on auditor switching, Company size has a negative effect on auditor switching, and KAP size has no effect on auditor switching.
The Influence of Sales Growth, Corporate Governance and Company Characteristics on Tax Avoidance Al-Hanief, Albastha Azmil Qahhar; Putra, Yananto Mihadi
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study aims to determine the influence of Sales Growth, Corporate Governance, and Company Characteristics on Tax Avoidance in industrial sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample was determined using the Purposive Sampling method. The method used in this study is a descriptive method with a quantitative approach and the analysis technique used is a classical assumption test. The analysis of the influence of variable x on y in this study produced the following results; Sales growth has no effect on tax avoidance, the audit committee has no effect on tax avoidance,  the independent board of commissioners has no effect on tax avoidance, leverage has an effect on tax avoidance and profitability has an impact on tax avoidance.
Analysis of Financial Performance and Capital Structure on Company Value with Good Corporate Governance (Board Diversity) as a Moderating Variable in the Healthcare Sector for the Period 2019-2023 Rahmawati, Septiana Galuh; Murdiati, Sri; Utami, Yuni
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 1 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study aims to determine and analyze Financial Performance and Capital Structure on Company Value with Good Corporate Governance (Board Diversity) as a Moderating Variable in the Healthcare Sector for the 2021-2023 Period. Financial performance is measured by Return on Assets (ROA), capital structure is measured by Debt to Equity Ratio (DER), Company value is measured using Tobin's Q and Good Corporate Governance (GCG) using the proportion of female board of directors. In this context, Good Corporate Governance (GCG) is used as a moderating variable to see how company value can affect the relationship between Financial Performance and capital structure. Type of research used quantitative, the data used is secondary data obtained from published financial reports on the Indonesia Stock Exchange (IDX) in 2019-2023. The population in this study was 33 companies and the research sample was 13 company samples. The data analysis method uses multiple linear regression analysis with Moderated Regression Analysis (MRA). To test the hypothesis using a tool, namely the SPSS 22 program. The results of this study indicate that financial performance does not affect the value of the company. Capital structure has a positive effect on the value of the company. Good Corporate Governance (GCG) is not able to moderate the influence between financial performance on the value of the company. And Good Corporate Governance (GCG) is able to moderate the influence between capital structure on the value of the company.
The Effect of Audit Fee, Audit Rotation, Audit Committee, and KAP Sze on Audit Quality (Empirical Study on Infrastructure Sector Companies Listed on BEI in The Period of 2019-2023) Yovanka, Tyara; Iskandar, Diah
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 1 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This research uses secondary data which aims to test and obtain empirical evidence regarding the influence of audit fees, audit rotation, audit committee and KAP size on audit quality. The population in this study are infrastructure companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sampling technique used in this study is the purposive sampling method, with the criteria of infrastructure companies listed on the Indonesia Stock Exchange from 2019-2023, publishing complete audited annual reports from 2019-2023 and having complete audit fee data from 2019-2023, resulting in a sample of 24 companies over a period of 5 years, with a total of 120 data samples that meet the criteria. This study sample uses a logistic regression test using SPSS 25 software. The results of this study indicate that Audit Fees have a negative effect on Audit Quality, Audit Rotation does not affect Audit Quality, Audit Committees have a positive effect on Audit Quality and KAP Size has a positive effect on Audit Quality.  
The Influence of Self-Control and Materialism on Online Impulsive Buying on the Shopee Application in Gianyar Regency, Bali Putra, Putu Tito Suardharma; Sawitri, Ni Putu Yuliana Ria; Goca, I Gusti Putu Agung Widya
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

Online impulse buying has become an increasingly rampant phenomenon in consumer behavior, including in Gianyar Regency, Bali. This research aims to explore the influence of self-control and materialism on online impulse buying on the Shopee application in Gianyar Regency, Bali. The research method used was descriptive quantitative, with a research sample of 110 people in Gianyar Regency, Bali taken using purposive random sampling. The results of the partial hypothesis testing analysis of the influence of self-control and materialism on online impulsive buying through the t-test were proven to have a positive and significant effect. Simultaneous testing has the results of a positive and significant effect on online impulsive buying on the Shopee application in Gianyar Regency, Bali. This research can help develop more effective marketing strategies and design more appropriate policies to reduce online impulse buying in the Gianyar Regency area, as well as provide a strong basis for further research in this area.
The Effect of Employee Satisfaction on Remuneration on the State Civil Apparatus (ASN) Engagement at the Personnel Bureau of the Supreme Court of the Republic of Indonesia Azzahri, Ailsa; Wibowo, Eddy Kusponco; Widjayanti, Arifiani
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 1 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

Employee engagement is a management strategy that influences the achievement of organisational goals and objectives. Achieving organisational success requires a high level of commitment. This is because it is important to encourage high-performance contributions from employees. This study employed a descriptive quantitative approach to investigate the impact of employee satisfaction on remuneration on engagement. The study focuses on the Personnel Bureau at the Supreme Court of the Republic of Indonesia, using a sample of 72 ASN employees. The indicators cover seven dimensions of employee engagement and have been adapted for the Indonesian context, including both the private and public sectors, making them more suitable for testing in the public sector. A simple linear regression test via the SPSS program was used to prove that the null hypothesis (Ho) was rejected and the alternative hypothesis (Ha) was accepted. There is a significant effect of employee satisfaction on remuneration and on employee engagement, as the value of 0.000 is significantly less than 0.05. Employee satisfaction influences employee engagement to the extent of 52.5%, while 47.5% is influenced by other variables or factors not included in this study.
Brand Awareness and Social Media Communication inFrozen Food Management Amalia, Arina Fatma; Widjayanti, Arifiani; Wibowo, Eddy Kusponco
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

Instagram and WhatsApp have become popular communication tools for business management in various industries, including the frozen food sector. This study aims to determine the influence of social media marketing and brand awareness on the management of frozen food sales in South Tambun, Bekasi, West Java. This study took a quantitative approach, involving the distribution of questionnaires to 124 respondents. The data were analysed using multiple linear regression analysis. The results indicate that social media marketing has a significant and positive effect on purchasing decisions, as evidenced by the t-test (t-count: 7.928 > t-table: 1.979 and sig.: 0.000 < 0.05). Brand awareness (X²) was also found to significantly affect frozen food purchasing decisions, with an F-count of 165.832 > F-table of 3.07 and a sig. of 0.000 < 0.05. The coefficient of determination (R²) of the social media marketing and brand awareness variables on purchasing decisions was found to be 72.6%. The remaining 27.4% is explained by other causes outside the scope of the research variables.

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