cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Agus Dwianto
Contact Email
admin@analysisdata.co.id
Phone
+6285872221990
Journal Mail Official
jebi@analysisdata.co.id
Editorial Address
jl. Mulawarman Selatan Raya I, RT.05/ RW.02, Kel. Jabungan Kec.Banyumanik, Kota Semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 1   2   3   4   5 
Does Good Corporate Governance contribute to Tax Aggressiveness in the Banking Sector Novitasari, Sofia; Aldian Idrayahya, Esa; Wahyuningtiyas, Dicka; Anjelita, Shera; 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.v1i2.28

Abstract

This study aims to determine how much influence good corporate governance is measured by the gender of the board of commissioners, the quality of external auditors and institutional ownership on tax aggressiveness. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2020-2022. This study used quantitative methods with purposive sampling techniques with a total sample number of 69. The analysis methods used in this study are classical assumption test and multiple linear regression analysis with SPSS Statistics 22 tool. The results of this study show that the gender of the board of commissioners, the quality of external auditors and institutional ownership do not affect tax aggressiveness. The limitations of this study include limited independent variables, auditor quality measurement is not optimal, supporting theory references are limited, and many companies do not provide complete information, so the research sample is reduced. Researchers suggest adding independent variables, avoiding dummy variables in measuring the quality of external auditors, as well as increasing the research period for stronger analysis.
The Influence of Company Size, Tax Planning, and Deferred Tax Assets on Non-cyclical Consumer Company Earning Management Dea Nurita, Alvina; Anugerahini Putri, Fitra; Didin Kartika, Ratih; Dwi Mahaswari, Lintang; Devie Savana Putri, Mehra; 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.v1i2.30

Abstract

This study examines the influence of firm size, tax planning, and deferred tax assets on the manipulation of earnings in non-cyclical consumer companies that are publicly traded on the Indonesia Stock Exchange. The primary goal is to examine the connections between these variables and their combined impact on earnings manipulation. The study selects 64 organizations through purposive sampling and uses associative quantitative research methods to assess secondary data from their financial reports. The analysis indicates that company is no significant impact on earnings management from company size, tax planning, or deferred tax assets, whether examined individually or collectively. This indicates that larger corporations, although more widely known and subject to more oversight, do not participate in profit manipulation to a greater extent than smaller enterprises. Similarly, tax planning and deferred tax assets are primarily used to enhance fiscal efficiency rather than manipulate results. The low coefficient of determination suggests that there are other elements, not considered in this study, that have a greater impact on earnings management. In line with previous research, these results highlight the fact that deferred tax assets, firm size, and tax planning are not the main factors influencing earnings management in Indonesian non-cyclical consumer companies. More variables that add to a more thorough understanding of the factors influencing earnings management should be found through longer-term and larger sample sizes in future studies.    
Influence Tax Knowledge, Taxpayer Awareness, Quality Services and Sanctions Taxation to Taxpayer Compliance Hanifah, Faridatul; Eka Febriani, Defha; Prastiya, Rista; Umi Latifatul Asnab, Fajar; Lazuardi Firdaus, Ahmad; 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.v1i2.31

Abstract

This research aims to determine the influence of tax knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. This research was conducted at Madiun State Polytechnic. This type of research is quantitative research. This research uses the Slovin formula to determine the sample size of 85 individual taxpayers at the Madiun State Polytechnic, using a purposive sampling method. The analysis technique used is multiple linear regression. The research results show that tax knowledge and service quality have a positive effect on taxpayer compliance because the higher the level of knowledge and quality of tax services, the easier it is for taxpayers to understand tax regulations and fulfill their tax obligations. Taxpayer awareness does not affect taxpayer compliance because the increase in incidents that frequently occur, especially in the taxation sector, means that taxpayers do not want the taxes they pay to be misused by the tax authorities themselves, so that taxpayer compliance does not increase. Tax sanctions have no effect on mandatory tax compliance because there is still a lack of public awareness of the importance of taxes for smooth development which affects individual taxpayer compliance does not increase.
Mechanism of Application for Overbooking Via E-Pbk for Errors in Filling in E-Billing Data at the Pratama Tax Service Office xxx Safrizal; Maulana Pratama , Rizal; Rasmon; Jonnedi
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.v1i2.32

Abstract

In general, taxes are mandatory contributions from the people to the government that are coercive and regulated by law. In tax administration, taxpayers are required to pay or deposit the tax owed through a Surat Setoran Pajak (SSP) to the state treasury via a payment location. In connection with the Direktorat Jenderal Pajak No 26 Tahun 2014 concerning Electronic Tax Payment Systems, a tax payment system called E-Billing has also come into effect. E-Billing is a method of paying taxes electronically using a Billing Code. In the E-Billing payment process, if a taxpayer experiences problems in entering their tax data incorrectly, the Taxpayer is given the facility to submit an Overbooking application. Overbooking is defined as a process of transferring tax receipts to be recorded in the appropriate tax receipts. And starting December 12 2022, the Directorate General of Taxes will release E-Pbk (electronic book transfer). E-Pbk is an abbreviation for electronic book transfer. E-Pbk itself is an application that taxpayers can use to request transfers electronically without having to queue in Tax Service Office. The research purposes this writing is to find out about the Mechanism of Application for overbooking via e-pbk for errors in filling in e-billing data at Tax Service Office xxx. The data collection method used is a qualitative method, which is a research method that deals with unstructured data and non-numerical data, for example videos, images and text. Meanwhile, the data collection technique in this writing is using interviews and documentation. And for the result, we can see that the mechanism for requesting book transfers via e-pbk at the Tax Service Office starts with the taxpayer having to first have a DJP Online account via the website https://djponline.pajak.go.id/. Then the taxpayer must prepare the files that will be transferred, in this case it is an error in making E-Biling. After successfully logging in and activating the E-Pbk facility in the menu at DJP Online, taxpayers can apply for book transfers online without attend to the Tax Services Office. And within a maximum of 21 working days from the application via E-Pbk, the taxpayer will receive the transfer results by post/can be taken directly to the registered tax office
The Effect of Auditor Opinion, Solvency, Company Size, and Audit Tenure on Audit Delay in Manufacturing Companies Gessela, Gesi; Jefri, Riny
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.v1i1.34

Abstract

This research aims to test and analyze the influence of audit opinion, solvency, company size, and audit tenure on audit delay. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research uses quantitative methods with multiple linear regression analysis tools. The sampling method used purposive sampling with a total sample of 86 companies during 2017-2021. The results of this research show that partially audit opinion and company size have a positive effect on audit delay, while solvency and audit tenure have no effect on audit delay.
Choosing as a Freelancer: What should Gen Z prepare for? Putri, Dian; Arifianto, Chandra
Journal Economic Business Innovation Vol. 1 No. 3 (2024): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i3.95

Abstract

Purpose: This study aims to explore the factors influencing Generation Z’s decision to pursue a career as freelancers, particularly focusing on student workers. The research seeks to understand the reasons behind their career choices and assess their readiness for freelancing as a career path.Method: The study employs a descriptive quantitative research design, utilizing a survey method. The population consists of 45 respondents working as freelancers at PT Melia Sehat Sejahtera in Jakarta. Data collection was conducted through a questionnaire adapted from the Career Decision-Making Difficulties Questionnaire (CDDQ). The data were analyzed using simple calculations with Likert scoring.Findings: The results indicate that Generation Z prioritizes immediacy in their career decisions, viewing freelancing as a practical solution to current challenges and a personal choice aligned with their individual needs and preferences. The findings highlight the importance of flexibility and independence in their career readiness.Novelty: This study contributes to the limited literature on Generation Z’s career choices, particularly in freelancing, by providing empirical insights into the motivations and readiness of student workers entering the freelance market.Implications: The results have implications for career development programs and policy-makers, offering valuable information for creating strategies that support Generation Z in their transition to freelance careers. Understanding these factors is crucial for developing training and resources to enhance their career preparedness.
Determinants of Tax Regulations Referring to ESG Principles on Company Performance in Indonesia Silalahi, Heriantonius; Maulana, Nandi; Kurnia, Budi
Journal Economic Business Innovation Vol. 1 No. 3 (2024): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i3.99

Abstract

Purpose: This study examines ESG integration in Indonesia's tax regulations and their impact on financial performance, focusing on green investments.Method: This study uses a qualitative case study method to analyze ESG integration in Indonesia's tax regulations, focusing on policies, carbon tax effectiveness, and emissions disclosure. The research is based on corporate legitimacy and institutional theories to explore the relationship between tax regulations and sustainable practices.Findings: The study's findings reveal significant growth in green investments in Indonesia, largely driven by supportive ESG-oriented tax policies. Despite this progress, challenges such as limited corporate awareness and data availability remain barriers to fully realizing the potential of these policies. The analysis also highlights the importance of these regulations in fostering sustainable business practices, particularly in industries like palm oil that are crucial for addressing climate change.Novelty: This research uniquely examines the impact of ESG-focused tax regulations on green investments and sustainable practices in Indonesia, using corporate legitimacy and institutional theories. It fills a literature gap by exploring how tax regulations drive ESG integration in the business sector of a developing country.Implications: The study has important implications for policymakers, businesses, and stakeholders in Indonesia and similar economies. It shows that ESG-focused tax policies positively impact green investments, suggesting that refining and implementing these policies could strengthen sustainable business practices and support environmental goals. The study also emphasizes the need for greater corporate awareness and better data collection to address challenges and ensure effective ESG integration in the corporate sector.
The Impact of Solvency and Liquidity on Going Concern Audit Opinion Khusmawati, Devi; A Sidik, M. Muhayin; Yuniarti, Evi
Journal Economic Business Innovation Vol. 1 No. 3 (2024): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i3.109

Abstract

Purpose: This research aims to examine how a company's ability to meet its financial obligations and maintain adequate cash flows influences an auditor's assessment of going concern uncertainty for manufacturers listed on the Indonesia Stock Exchange.Method: A quantitative analysis of secondary data was performed using financial information from 228 randomly selected manufacturing firms traded on the Indonesia Stock Exchange. Logistic regression was used to analyze the effect of solvency metrics and liquidity ratios on going concern audit opinions.Findings: The study uncovered that both decreasing solvency and dwindling liquidity have a statistically significant negative correlation with avoiding a going concern flag. Lower ratios for meeting debt obligations and maintaining cash were associated with a higher likelihood of an auditor expressing doubt about a company's ability to continue as a going concern.Novelty: This research provides new insights into the role of solvency and liquidity in shaping auditors' decisions within the context of manufacturing companies in Indonesia, contributing to the broader literature on financial stability and audit practices in emerging markets.Implications: The study’s findings suggest that companies should prioritize maintaining strong solvency and liquidity positions to avoid receiving going concern audit opinions. For auditors, the research underscores the need to closely monitor these financial metrics when assessing a company’s ability to sustain operations, particularly in emerging economies like Indonesia.
Macroeconomic Drivers of Inflation in Ethiopia: Evidence from ARDL Modelling Ayal, Betselot; Bekalu, Kassa; Ayenalem, Mullugeta
Journal Economic Business Innovation Vol. 1 No. 3 (2024): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i3.125

Abstract

Purpose: This study identifies the macroeconomic determinants of inflation in Ethiopia from 2012 to 2023, a period marked by reforms and liberalization efforts. Despite these measures, inflation remains a critical challenge impacting Ethiopia's economic stability.Method: Utilizing the ARDL model, this study examines the relationship between inflation and various macroeconomic indicators. Data are drawn from sources such as the National Bank of Ethiopia (NBE), Ethiopian Economic Association (EEA), International Monetary Fund (IMF), and World Bank (WB). The Augmented Dickey-Fuller (ADF) and Phillips-Perron (PP) tests are employed to assess data stationarity.Findings: Results indicate that money supply growth, import-to-GDP ratio, budget deficit, and public expenditure have a significant positive effect on inflation in both the long and short term. Conversely, lending interest rates exhibit inflationary effects in the short term but are deflationary in the long term. Additionally, external debt-to-GDP ratio, official exchange rate, and real GDP growth rate demonstrate negative long-term impacts on inflation.Novelty: This research uniquely integrates key macroeconomic variables, analyzing their divergent impacts on inflation across short- and long-term frameworks in Ethiopia's context.Implications: The findings underscore the importance of balanced fiscal and monetary policies to curb inflation, offering critical insights for Ethiopian policymakers aiming to foster economic stability.
The Influence of Brand Trust on Brand Evangelism Through Brand Identification and Passion Among Apple Users Aurelia, Azriil; Tajuddien, Rahadyan
Journal Economic Business Innovation Vol. 1 No. 4 (2025): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i4.130

Abstract

Purpose: This research examines the relationship between brand trust and brand evangelism among Apple product users, with a focus on brand identification and brand passion as mediators.Method: The study used a quantitative research design by survey method. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyze the data and assess the interrelationships between variables.Findings: The results indicate that brand trust does not correlate directly with brand evangelism, but is a significant predictor of both brand identification and brand passion. Moreover, brand trust is related to brand evangelism through positive mediation of brand passion but not for mediation of brand identification. The research highlights the importance of emotional attachment to becoming a consumer advocate.Novelty: The current study sheds light on the subtle pathways across which brand trust reinforces brand evangelism, as well as elucidates a new perspective on the comparative mediating role of brand passion vs. brand identification.Implications: The theoretical implications indicate that in the context of strong perfect information asymmetric power dynamics, brands (i.e., Apple) can implement strategies to create emotional engagement with consumers. Most importantly, trusting initiatives that boost brand passion can drive loyalty and advocacy, providing your most powerful pipeline of brand evangelists

Page 2 of 7 | Total Record : 64

 1   2   3   4   5 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 3 (2025): October Vol. 2 No. 2 (2025): July Vol. 2 No. 1 (2025): April Vol. 1 No. 4 (2025): January Vol. 1 No. 3 (2024): October Vol. 1 No. 2 (2024): July Vol. 1 No. 1 (2024): April