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Economic and Business Horizon
Published by Publindo Akademika
ISSN : -     EISSN : 29632765     DOI : 10.54518/ebh
Core Subject : Economy,
Economics, Econometrics & Finance
Economic and Business Horizon (EBH) is an open access journal that publishes multidisciplinary economic and business research in an inclusive scope and format. It allows academics, scholars, and researchers with different backgrounds to share useful research results in the fields of management, marketing, finance, accounting, banking, information systems, corporate governance, business ethics etc. In addition, they can submit their work in the form of empirical research, theoretical and conceptual ideas, reviews, letters, and applied studies. The journal applies an efficient and objective peer review by considering each submission based on scientific merit and research integrity. This journal aims to make a significant contribution to research and knowledge worldwide through original and high-quality publications.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 83 Documents
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Competitiveness Strategy of Traditional Market: Case Study in Panorama Lembang, West Bandung, Indonesia Purwanti, Yanti; Heru, Bambang; Jamaludin, Maun
Economic and Business Horizon Vol. 1 No. 1 (2022): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.1.2022.67

Abstract

This research aims to describe the strategy that can be formulated as physical improvement and improving the function and attractiveness of the Panorama Lembang Bandung traditional market. The main consideration in this qualitative study is to highlight the capability of the traditional market to create something distinctive and unique but a level of comfort, security, and cleanliness. This research was conducted in West Bandung Regency. The location selection was purposively made because Bandung is one of the regions of West Java. The data used in this study are primary and secondary in qualitative technique. The results highlight the encouragement for central and regional governments to synergize and support the empowerment of the Panorama traditional market. The strategies are by enforcing and complying with the regulations that have been made. The suggestion that can be put forward is that the traditional market should be able to create and cultivate a clean, safe, orderly, and more attractive market atmosphere. With a focus on consumers, through efforts to understand consumer needs, wants, and expectations, the best service to consumers is the key to winning an increasingly fierce competition.
The Effect of Accrual-Based Accounting Training and Assistance on the Knowledge Improvement of Financial Report Management at Local Government Units Din, Muhammad; Paranoan, Selmita; Azdar, Faisal; Ralis, Galing
Economic and Business Horizon Vol. 1 No. 2 (2022): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.2.2022.68

Abstract

This study aims to analyze the role of assistance in preparing the financial report to improve local government financial management by referring to Government Accounting Standards. This study was conducted at a regional apparatus organization (OPD/Organisasi Perangkat Daerah) in the Tojo Una Una’s Financial Management Agency (BPKAD/Badan Pengelolaan Keuangan dan Aset Daerah). The research was conducted with field activities through training to participants. The study evaluated the activity by comparing the results of the pre and post-test participants to assess the benefit. The tests were examined using the Compare Means Paired-Sample T-Test analysis with the Statistical Package for the Social Sciences (SPSS) statistical analysis tool. The results showed the difference between pre-test and post-test scores. These results show that before the administration material’s start, the expenditure’s treasurer received a lower pre-test score than the average post-test score after the material. It indicates that the material was delivered well, and there was the absorption of the material obtained by the community service participants. With the Government Accounting Standards, the financial reports of the central or local government will be of higher quality with the characteristics of understandable, relevant, reliable, and comparable. The findings encourage the reliable government’s financial statements to serve as both a tool of accountability and a basis for decision-making in the local government context.
Impact of Enterprise Resource Planning (ERP) on the Quality of Work of Company Employees: A Brief Review Fauzi, Teddy Hikmat; Adnani, Latifah; Jamaludin, Maun
Economic and Business Horizon Vol. 1 No. 1 (2022): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.1.2022.69

Abstract

Enterprise resource planning (ERP) is a very complex and high-cost information system that places tremendous demands on a company’s time and resources. Many ERP implementations have been classified as failures because the company did not achieve its stated goals. This article identifies the success factors, software selection steps, and implementation procedures important for successful implementation in manufacturing companies. Implementing Enterprise Resources Planning (ERP) in the company is part of the company’s internal business strengthening strategy to increase strong competitiveness and manage the company professionally, efficiently, and effectively, as well as apply the principles of transparency, accountability, responsibility, independence, and fairness. ERP implementation in Indonesia has more impact tactical than strategic. The main objectives of our work are to review and analyses key articles on the impact of ERP projects on work quality and quantity. The results obtained are that the implementation of ERP has a positive effect on employee performance, and the implementation of the ERP system has a positive impact because the informants produce more work in one period.
Analysis of the Effect of Return on Equity, Debt-to-equity, Net Profit Margin on Price-to-earnings Ratio Supriono, Supriono
Economic and Business Horizon Vol. 1 No. 1 (2022): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.1.2022.70

Abstract

The current research was aimed at analyzing the impact of Return on Equity, Debt-to-equity, and Net Profit Margin simultaneously as well as partial effects, and to empirically find out which variables have a higher contribution to the Price-to-earnings ratio in the Property and Real Estate Companies listed in Indonesia Stock Exchange. All properties and real estate companies that go public and are listed at IDX were taken as the population, which ranges from 2009 to 2012, and those companies have published the reports periodically as consideration. Meanwhile, the purposive sampling method was deployed, and the present study used 34 companies as a sample. The statistical output demonstrated that Return on Equity, Debt-to-equity, and Net Profit Margin significantly affect the Price-to-earnings ratio. Meanwhile, in a partial test conducted among variables, the finding showed that Return on Equity and Debt-to-equity were insignificant on the Price-to-earnings ratio, while Net Profit Margin has a significant effect on the Price-to-earnings ratio.
Improving the Management of School Operational Assistance (SOA) Grants Through Expenditure Governance Abdullah, M. Ikbal; Masdar, Rahma; Karim, Fikry; Din, Muhammad; Zahra, Femilia; Furqan, Andi Chairil; Munawarah, Munawarah; Iqbal, Muhammad; Masruddin, Masruddin; Hadi, Suryadi; Betty, Betty; Meldawati, Lucyani; Naida, Nasrun; Megawati, Nani
Economic and Business Horizon Vol. 1 No. 3 (2022): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.3.2022.71

Abstract

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. The SOA program policy, programmed in elementary and junior high schools, is one form of policy implementation with the aim of equity and improving the quality of basic education. Therefore, SOA funds must be managed properly and carried out orderly and responsibly. The management of SOA funds is the principal’s responsibility, assisted by the SOA Treasurer. However, in practice, there was a misappropriation of SOA funds. The misappropriation of SOA funds was found to several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning aspects, implementation aspects, and accountability aspects. In the implementation aspect, it was found that, basically, all use of the budget was in accordance with the technical guidelines. Still, the lack of socialization among parents caused many parties to misunderstand the problem of SOA funds, even though socialization is a very important stage in determining the success and smooth implementation of the program. In accountability, not a few schools have difficulty compiling financial reports because not all schools have competent personnel in their fields. Furthermore, in the 2021 Supreme Audit Agency’s (BPK/Badan Pemeriksa Keuangan) audit report, there are findings obtained by Supreme Audit Agency, one of which is that there are weaknesses in the administration and accountability of School Operational Assistance funds (SOA) in Tojo Una Una, Central Sulawesi, Indonesia. Therefore, it is necessary to do service in the form of socialization related to the administration of the SOA Fund Treasurer, which will be framed in an effective communicative and relaxed manner so that it can provide a stimulus to participants so that they can comprehensively understand administrative technicalities in accordance with the latest developments in the Regulation of the Minister of Internal Affairs No. 24 of 2020 concerning administration for the management of SOA grants.
The Role of Financial Inclusion in Poverty Reduction: A Production Theory Approach Astuti, Ismadiyanti Purwaning; Sugiyanto, Franciscus Xaverius; Kurnia, Akhmad Syakir
Economic and Business Horizon Vol. 1 No. 1 (2022): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.1.2022.78

Abstract

This study attempts to analyze the role of financial inclusion in reducing poverty by using a production theory approach. This study used the production function as a function or equation that shows the relationship between the use of input combinations to produce the desired level of output in order to analyze the role of financial inclusion in reducing poverty. The results show that access to financial service products, especially loans, is used as capital input in community production activities. The community uses loans obtained from formal and informal financial institutions to increase their productivity through increased capital. Increased capital will increase output, so income will also increase.
Organizing Fundraising Event: A Qualitative Assessment of Project Plan in Save The Children Phoenix, Arizona Rudiyanto, Tri; Liiamaa, Jonathan; Toure, Sabine; Afulani, Olivia; Johnstonee, Alexis
Economic and Business Horizon Vol. 1 No. 1 (2022): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.1.2022.79

Abstract

The role of different fundraising strategies in successfully implementing projects has been widely established in areas such as the planning and control of time, cost, and quality. This paper aims to highlight the role of the qualitative method in assessing the project fundraising event in a systematic and sequential manner. It suggests that being constantly aware of identifying the project, constraints, and requirements is valuable for the researcher, the knowledge obtained, and the participant. The discussion not only focuses on the implementation of the project but also focuses on the project plans that, in reality, measure the success of the project, such as scope, budget and cost, staffing, communication, quality, and risk. This fastidiousness and vigilance enhance confidence that this assessment closely reflects the reality of a fundraising event and will bring a higher possibility of project success.
Challenges and Strategic Issues in Regional Development: Analysis of Regional Performance Enhancement Strategies Husnah, Husnah; Adam, Rosida P.
Economic and Business Horizon Vol. 1 No. 2 (2022): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.1.2.2022.113

Abstract

This research focuses on examining the challenges and strategic issues in the regional development of Palu, Central Sulawesi. Using a qualitative approach, the study identifies crucial issues and aspirations of the city's residents for the future. The research highlights five strategic issues, including environmental concerns, disaster management, economic growth, public safety, and governance, which have been identified as critical obstacles in achieving sustainable development in Palu. Through a comprehensive analysis of various sources, including literature studies, focus group discussions, public workshops, and surveys, the study develops a roadmap for Palu's development plan from 2021 to 2026. The identified strategic issues serve as key areas for targeted solutions to facilitate a more inclusive and sustainable future for the city. The research provides theoretical insights into urban planning and sustainable development practices and has practical implications for policymakers, aiding them in formulating effective policies. The recommendations offer a framework for regional performance enhancement, contributing to the achievement of the Sustainable Development Goals and the overall well-being of Palu's residents. By encouraging collaborative efforts between the government, civil society, and stakeholders, this study aims to create a better future for Palu and its citizens through strategic regional development.
Analysis of the Contribution and Effectiveness of Receiving Market Service Retributions to Regional Genuine Income in Yogyakarta City Iwan, Iwan; Arisman, Arisman
Economic and Business Horizon Vol. 2 No. 1 (2023): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.2.1.2023.154

Abstract

Regional autonomy entails the rights, authorities, and responsibilities granted to autonomous regions, allowing them to oversee and manage their own government affairs and address local community interests in accordance with established laws and regulations. This research aims to identify the entities responsible for collecting market service fees and directing them to the local revenue office. The discussion is based on previous research findings. From these discussions, it becomes evident that several factors influence the contribution of market retribution collection to locally generated revenue. The research employs a descriptive qualitative analysis method to interpret various conditions and situations. Data collection includes interviews conducted at the Yogyakarta city regional revenue service and Yogyakarta city market. With this approach, it is anticipated that the contribution from market service levies to local revenue services will be realized. The research results conclude that by using market fees as one of the main sources of income, local governments can reduce their dependence on fund transfers from the central government.
How Work Commitment, Work Discipline, and Workload Mediate the Relationship Between Organizational Culture and Employee Performance?: Empirical Evidence in Land Office of Southeast Sulawesi Province Mahmud, Irwanto; Kalsum, Ummy; Abbas, Bakhtiar
Economic and Business Horizon Vol. 2 No. 1 (2023): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.2.1.2023.155

Abstract

This research explores the intricate dynamics of employee performance within the National Land Agency of Southeast Sulawesi Province, focusing on the influence of work commitment, work discipline, and workload among 109 civil servants. Findings reveal that collectively, work commitment, work discipline, and workload significantly impact employee performance, with improved work commitment and work discipline, alongside reduced workload, enhancing task engagement, work attitude, quality, initiative, cooperation, quantity, self-development, and leadership. Individually, work commitment positively influences performance, emphasizing the importance of an emotional attachment to the workplace. Work discipline emerges as a dominant factor affecting performance, underscoring the significance of adherence to rules and avoidance of counterproductive behaviors. Surprisingly, workload's impact on performance was insignificant, despite employees facing challenges related to task difficulty and time pressure. These insights offer valuable guidance for organizational leaders seeking to optimize employee performance in the National Land Agency of Southeast Sulawesi Province.

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