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Journal Economic Business Innovation
Published by PT Inovasi Analisis Data
ISSN : 30474108     EISSN : 30483751     DOI : 3048-3751
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal Economic Business Innovation (JEBI) accepts papers/articles in the field of Economics Business Multidisciplinary Innovation as follows: 1. Accounting Innovation Financial Accounting Management Accounting and Information Systems Public Accounting Auditing Islamic Accounting Banking Tax Accounting Cost Accounting Forensic Accounting Governmental Accounting Environmental Accounting International Accounting Nonprofit Accounting Ethics in Accounting Accounting Information Systems Corporate Governance in Accounting Sustainability Accounting Behavioral Accounting Integrated Reporting Financial Statement Analysis 2. Management Innovation Finance Marketing Human Resource and Organization Strategic Management Entrepreneurship Operations Management Supply Chain Management Project Management Change Management Innovation Management Knowledge Management Risk Management Quality Management Performance Management Leadership and Management Development Corporate Social Responsibility (CSR) Diversity and Inclusion Management International Business Management Technology Management Talent Management 3. Multi-Discipline Advanced Innovation The scope includes market analysis, fiscal policy, consumer behavior, financial management, capital market investment, product development, digital economy, entrepreneurship, marketing strategy, international trade, environmental economics, corporate performance, economic development, employment, corporate finance, supply chain management, business innovation, health economics, human resource economics, and organizational behavior. With this diverse focus, the journal aims to be a platform for current research and discussion in economics and business relevant to global and local developments.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 64 Documents
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Revitalizing  Restaurant  Tax  Collection:  An  Effective  Innovation  in  Sleman Regency Nuryanto
Journal Economic Business Innovation Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i1.1

Abstract

The purpose of this paper is to present the results of an in-depth analysis of the strategic factors that have influence the development of restaurant taxes in Sleman Regency Government, namely a summary of the internal strategic factor analysis (IFAS) and a summary of the External Strategic Factor Analysis (EFAS) from this research. This paper aims to provide an overview of IFAS and EFAS, focusing on the key factors that affect the development and implementation of the strategy, and to provide a reference for the strategic planning of the restaurant tax. The research method used in this research is descriptive qualitative. Data was obtained through interviews, questionnaires and documentation studies. The research data was processed, then a SWOT analysis was carried out. By identifying opportunities, threats, strengths and weaknesses with analysis of external and internal factors, the right strategy has been produced for the Sleman Regency Government, namely the strategy of using strengths to take advantage of opportunities (Strength Opportunity).
Does Company Size Contribute to the Influence of Internal Factors on Environmental Accounting Putri Hastuti, Hikmah; Gunawan Siregar, Indra
Journal Economic Business Innovation Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i1.2

Abstract

This study aims to explore the influence of tax aggressiveness, profitability, leverage, and independent board of commissioners on corporate social responsibility (CSR) disclosure, as well as moderation by company size. Through data analysis of 13 infrastructure companies on the Indonesia Stock Exchange during the 2019-2023 period, with a total of 52 observational data, this study used purposive sampling method. The results show that tax aggressiveness and company size have a significant influence on CSR disclosure, while profitability, leverage, and independent board of commissioners do not show a significant influence. However, firm size moderates the relationship between tax aggressiveness and CSR disclosure, suggesting that larger firms tend to be more transparent in CSR disclosure to maintain their reputation. The theoretical implication of this study is that it provides a deeper understanding of the factors that influence CSR disclosure and the importance of firm size in that regard. Practically, this study provides insights for companies and regulators to improve their transparency and social responsibility. The novelty of this study lies in the approach of using company size as a moderator in the relationship between internal factors and CSR disclosure, particularly in the context of the infrastructure sector in Indonesia.
Good Corporate Governace, Dividend Policy, and Leverage As Determinants Of Earning Management Ika Sulistyawati, Ardiani; Aprilia Yulianti, Sisi
Journal Economic Business Innovation Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i1.3

Abstract

This study aims to examine the impact of Good Corporate Governance, represented by the variables of institutional ownership, managerial ownership, audit committee, independent board of commissioners, dividend policy, and leverage, on earnings management in chemical sub-sector companies on the ISE update in 2020-2023. The results show that the majority of Good Corporate Governance factors have no significant effect, except leverage. The theoretical implications highlight the importance of non-GCG factors in understanding earnings management practices. The benefit is that these results can help companies to better understand what factors really influence earnings management practices, so they can optimize managerial strategies and decision making
Analysis of Revealed Comparative Advantage and Constant Market Share in Indonesian Horticultural Products Rakhmawati, febri; Fesalica, Cizelia
Journal Economic Business Innovation Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

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Abstract

This study undertakes a comparative analysis, focusing on Revealed Comparative Advantage (RCA) and Continuous Market Share (CMS) in the Indonesian flower seeds sector. Primary data sourced from the Bureau of Statistics (BPS) and Trademap, alongside secondary data from official websites of Indonesia's Ministry of Commerce and Ministry of Agriculture, are utilized. The study examines five fruit varieties (pineapple, banana, mango, orange, and mangosteen) and their trade relations with four key partner countries (Netherlands, Singapore, Malaysia, and the United States). The analysis reveals pineapple as a promising commodity for Indonesia to compete globally. Recognizing this potential, concerted efforts are being made by the Indonesian government, particularly the Ministry of Commerce, Ministry of Agriculture, and Ministry of Economic Cooperation, to foster a coordinated approach. The aim is to tap into international markets, notably the United States, through strategic policies supporting the development of Indonesian horticultural businesses, enhancing their global competitiveness.
The Impact of the Implementation of Enterprise Risk Management Dimensions on Increasing Company Value Ayu Lestari, Mey; Nurhadianto, Toni
Journal Economic Business Innovation Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i1.5

Abstract

The purpose of this study is to evaluate how enterprise risk management affects the value of the company. Secondary data were employed in this investigation. Using a sample of 308 manufacturing firms listed between 2020 and 2023 on the Indonesian Stock Exchange, the sampling technique employed is Purposive Sampling. Multiple linear regression analysis is the strategy utilized for data analysis. As demonstrated by the findings, the firm value was positively impacted by the Risk Assessment dimension, but not by the Internal Environment, Objective Setting, Risk Recognition, Risk Respons, Control Operations, Information, and Communication, or Monitoring dimensions.
Real Earning Management Viewed from Financial Performance Arum, Nurlita; Prasetyo Aji, Nur; Prasetyo Adi Utomo, Wisnu
Journal Economic Business Innovation Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

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Abstract

The aim of this research is to determine the relationship between the influence of profitability, company size and managerial ownership on real earnings management. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange BEI in 2020-2022. This research used a purposive sampling technique and obtained 53 companies, with an observation period of 3 years. The analytical tool used in this research uses multiple linear regression analysis. Data analysis begins with descriptive statistics, classical assumption testing, accuracy model testing, and hypothesis testing. The research results show that profitability and company size have a significant influence on real earnings management. Meanwhile, leverage and managerial ownership do not have a significant influence on real earnings management. The novelty in this research reveals the use of real earnings management practices which usually use accrual earnings management which can be a guide for practitioners and regulators in optimizing policies related to financial reporting.
Improving MSME Performance through Innovation and Superior Service Quality Bado, Basri; Dunakhir, Samirah
Journal Economic Business Innovation Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i1.23

Abstract

This study investigates the impact of innovation and service quality on the performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Polewali Mandar Regency. Using a sample of 97 respondents from a population of 3,222 MSMEs, data were collected through a Likert scale questionnaire. Results indicate that both innovation and service quality significantly contribute to MSME success, enabling businesses to adapt to market changes and meet customer expectations. Moreover, innovation acts as a mediator, enhancing the influence of service quality on MSME performance. These findings underscore the importance of investing in service quality and fostering an environment conducive to innovation to promote the competitiveness and sustainability of MSMEs in Polewali Mandar Regency. This study offers valuable insights for stakeholders and policymakers seeking to support MSME development in the region, emphasizing the pivotal role of innovation and superior service quality in driving business success.
Maximizing Culinary Business Profit with the POM-QM Simplex Method Fredy; Kevin; Limba Jaya, Sartito; Angie, Supenatus; Ramayani, Nadia; Effendy, Dudy
Journal Economic Business Innovation Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

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Abstract

Optimizing profit in Micro, Small, and Medium Enterprises (MSMEs) poses a common challenge for owners, particularly in the culinary sector. This study explores the potential application of the simplex method to maximize profits in "Martabak Pak Amir," a Martabak business. Utilizing POM-QM software, the research identifies key variables influencing Martabak business profits, including production costs, selling prices, production time, and profits from three Martabak variants. The simplex method, a linear programming problem-solving approach, iteratively develops solutions to achieve optimal outcomes. Data collected from observations and interviews with Martabak Pak Amir over a two-week period are utilized. The enterprise offers three Martabak variants: chocolate, pandan, and cheese. Through linear programming and simplex method analysis, the optimal calculation reveals that producing the pandan variant three times yields a maximum profit of Rp 8,100,000 monthly, with total monthly sales of Rp 4,764,000 or 397 portions of pandan Martabak sold per month.
The Effect of Profitability, Leverage, and Company Size on Tax Avoidance Agricultural Products Companies Erlisa, Ayunda; Hati Nurvi Archelly, Dini; Nur Nilamsari, Intan; Safira Adhani, Tazkia; Hasna Kurniawati, Zhafira; Amrulloh, Amri
Journal Economic Business Innovation Vol. 1 No. 2 (2024): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i2.25

Abstract

This study looks into the connections between tax evasion, company size, leverage, and profitability in manufacturing firms that produce goods for the agricultural products sector. Analysis was done on data from 49 food and beverage firms that were listed on the Indonesia Stock Exchange in 2022 using positivist quantitative research approaches. The sample was selected via purposive sampling, and secondary data from annual reports were obtained and analyzed using standard assumption tests and multiple linear regression analysis. The study revealed that tax avoidance behavior is significantly influenced by profitability, leverage, and company size. Higher leverage was found to be correlated with less tax avoidance, in line with prior studies. Nevertheless, the lack of a substantial correlation between profitability and tax avoidance contradicts earlier research, suggesting that environmental factors may play a role. The study's findings emphasize the significance of taking into account industry dynamics, regulatory settings, and firm-specific techniques when comprehending tax avoidance behavior. Additional investigation is required to examine these factors and their consequences for company decision-making and regulatory frameworks. This research adds to the body of knowledge by offering insightful information about the factors that influence tax evasion in manufacturing businesses that produce goods for the agricultural products sector.
Impact of Leverage, Profitability, and Company Size on Tax Planning in Manufacturing Firms Dwi Rahmawati, Yunita; Dilla Anggari Kholifami; Laras Safitri, Nadhila; Eko Satrio Wibowo, Hendrik; Pujiyantiningtyas, Vina; Amrulloh, Amri
Journal Economic Business Innovation Vol. 1 No. 2 (2024): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i2.27

Abstract

This research aims to examine the influence of leverage, profitability and company size on tax planning. The independent variables used in this research are leverage, profitability and company size. Meanwhile, the dependent variable in this research is tax planning. Tax planning in this research is measured by legal tax avoidance (Tax Avoidance) using Books Tax Difference (BTD). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2020-2022 period. Determining the sample in this research used the purposive sampling method. There are 37 manufacturing companies registered on the IDX which were used as research samples based on predetermined criteria. The research results show that leverage and profitability have a significant effect on tax planning. Meanwhile, size does not have a significant effect on tax planning

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