cover
Contact Name
Said Mansur
Contact Email
email.lifescifi@gmail.com
Phone
-
Journal Mail Official
email.lifescifi@gmail.com
Editorial Address
Gedongkuning St. No. 43, Banguntapan, Bantul, Yogyakarta, Indonesia
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Economic and Business Horizon
Published by Publindo Akademika
ISSN : -     EISSN : 29632765     DOI : 10.54518/ebh
Core Subject : Economy,
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.
Articles 8 Documents
Search results for , issue "Vol. 2 No. 3 (2023): September" : 8 Documents clear
The Influence of Work Ability, Work Discipline and Work Environment on Employee Performance Dewa, Adenanthera
Economic and Business Horizon Vol. 2 No. 3 (2023): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.2.3.2023.171

Abstract

Work ability is one of the problems that occurs almost throughout the world which requires serious handling considering that it greatly influences employee performance factors. The aim of this research is to analyze the influence of the independent variable on the dependent variable. With a population of all employees at the Steam Power Plant (Pembangkit Listrik Tenaga Uap or PLTU) Tanjung Jati B Jepara and a sample of 110 respondents was taken. With a simple random sampling type probability sampling technique, data collection uses a questionnaire, the data analysis technique used is multiple regression analysis techniques including validity testing, reliability testing, classical assumption testing, and hypothesis testing. From the research results, there is a relationship between the independent variable and the dependent variable. Hypothesis testing using the t test shows that the three independent variables, namely work ability, work discipline, work environment, which were studied were proven to have a positive and significant effect on the dependent variable. namely the employee performance factor, with the work ability variable having the highest influence than the other variables in influencing employee performance factors, hypothesis testing using the f test shows that the three independent variables simultaneously have a positive and significant effect on the employee performance. In addition, 60% of the variation in the dependent variable of employee performance factors can be explained by the independent variables of work ability, work discipline and work environment. Meanwhile, the remaining 40% is explained by other causes outside the variables.
The role of working and educated household mothers in increasing family income Maharani, Dewi
Economic and Business Horizon Vol. 2 No. 3 (2023): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.2.3.2023.176

Abstract

Indonesia is a country that has human resources with a larger population of women than men. Human resources are used as basic capital in state development. The female population represents a larger share of assets and problems in the employment sector. However, in situations like this, women must be able to manage the potential and abilities in the form of training or education. So that women have a good place to elevate themselves, their families and their nation. Women can also have an important role in improving the family economy in various ways, one of which is entrepreneurship. Women who work will definitely earn income and become a source of income, giving them more freedom in managing personal and household finances. So, housewives have great potential as workers to help financially in the family for the sake of survival together. This research aims to analyze the role of housewives who work and have education on family income based on scientific studies through literature studies.
The Influence of Internal Control, Audit Committee, and Good Corporate Governance on Fraud Prevention at PT. Inalum Aisyah, Siti; Pakpahan, Dewi; Fadillah, Tri; Yanti, Aprili; Anindya, Desy; Anggraini, Dwi; Habibie, Muhammad; Juliansyah, Roni; Sembiring, Erika
Economic and Business Horizon Vol. 2 No. 3 (2023): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.2.3.2023.184

Abstract

Fraud juga diartikan dengan Penipuan, yang memiliki arti keliru yang disengaja yang menyebabkan seseorang atau bisnis menderita kerusakan, sering dalam bentuk kerugian moneter. Semua elemen ini biasanya diperlukan untuk tindakan yang harus dipertimbangkan penipuan, jika seseorang berbohong tentang namanya, misalnya, tidak akan penipuan kecuali dengan demikian, orang yang menyebabkan orang lain kehilangan uang atau menderita beberapa kerusakan lainnya. Tujuan penelitian ini adalah untuk melihat pengaruh pengendalian intern, komite audit, dan good corporate governance  terhadap pencegahan fraud di PT. Inalum. Populasi dalam penelitian ini adalah seluruh auditor internal yang berjumlah 32 orang  dan komite audit yang berjumlah 5 orang.Teknik pengambilan sampel menggunakan sampel jenuh, yaitu menjadikan keseluruhan populasi sebagai sampel. Dari hasil uji t hitung untuk variabel pengendalian intern sebesar 7,937 dan nilai t tabel sebesar 1,69. Hal ini menunjukkan jika t hitung > dari t tabel yaitu 7,937>1,69. Dari keterangan tersebut, maka dapat disimpulkan bahwa H0 ditolak dan Ha diterima, dalam arti secara parsial pengendalian intern berpengaruh terhadap pencegahan fraud pada PT. Inalum.Untuk variabel komite audit , diperoleh hasil uji t  hitung sebesar -2,894  dan nilai t tabel sebesar 1,69. Hal ini menunjukkan bahwa t hitung < t tabel ( -2,894 < 1,69) .Dari keterangan tersebut, maka dapat disimpulkan bahwa H0 diterima dan Ha ditolak, dalam asrti secara parsial komitmen organisasi tidak berpengaruh terhadap pencegahan fraud pada  PT. Inalum. Untuk variabel Good Coorporate Governance , diperoleh hasil uji t  hitung sebesar 2,035 dan nilai t tabel sebesar 1,69. Hal ini menunjukkan bahwa t hitung > t tabel ( 2,035> 1,69) .Dari keterangan tersebut, maka dapat disimpulkan bahwa H0 diterima dan Ha ditolak, dalam arti secara parsial good coorporate governance berpengaruh  terhadap pencegahan fraud pada  PT. Inalum. Dari hasil uji F diketahui bahwa F hitung > F tabel yaitu 380.587 > 2,90  dan nilai signifikansi 0,000 <  α= 0,05. Hal ini berarti  H0 ditolak dan Ha diterima, maka variabel pengendalian intern, komite audit, dan good corporate governance berpengaruh terhadap pencegahan fraud pada PT. Inalum. . Diperoleh nilai R Square sebesar 0,978 dan nilai  Adjusted R Square sebesar 0,975, yang menunjukkan bahwa pengaruh pengendalian intern, komite audit, dan good corporate governance berpengaruh terhadap pencegahan fraud pada PT. Inalum. adalah sebesar 97,5%, dan sisanya 2,5% dipengaruhi oleh variabel lain diluar dari variabel  yang diteliti oleh peneliti.
The Role of Human Resource Management in Implementing a Recruitment and Selection System for Competitive Advantage Nuryani, Yusrianingsih; Zayroni, Ahmad; Santoso, Ayyub; Anshori, Mochammad
Economic and Business Horizon Vol. 2 No. 3 (2023): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.2.3.2023.190

Abstract

Butterfly pea flower has properties as an antioxidant, antidiabetic, hepatoprotective, anti-obesity, anti-inflammatory, and anticancer. To ensure the safety of the medication, toxicity testing is required. Acute toxicity testing can be used to assess the effects caused by toxicity on target organs, with the frequently observed target organ being the liver. Acute liver toxicity parameters can be observed by measuring the levels of bilirubin, SGOT, and SGPT. The purpose of this research is to look for signs of acute toxicity after the administration of ethanol extract of butterfly pea flower in test animals, determine the LD50 of the ethanol extract of butterfly pea flower in acute toxicity testing, and assess the impact of the ethanol extract of butterfly pea flower on test animals regarding bilirubin levels. The re-maceration method was used to create the ethanol extract from butterfly pea flowers, and a fixed-dose method was used for the acute toxicity testing. The research results showed that the butterfly pea flower extract with a dose of 2000mg/kgBW did not exhibit any symptoms of acute toxicity. The LD50 value for a dose of 2000mg/kgBW was classified as moderately toxic, and there was a significant impact on bilirubin levels with a significance value (2-tailed) of <0.05, which is 0.003, whereas SGOT and SGPT levels did not show a significant impact with values >0.05, which are 0.759 for SGOT and 0.324 for SGPT.
Integration of Innovative Concepts in Improving Organizational Competitiveness: Systematic Literature Review Hosnaidah, Hosnaidah; Anshori, Mochammad; Andriani, Nurita
Economic and Business Horizon Vol. 2 No. 3 (2023): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.2.3.2023.191

Abstract

In the competitive business world, strategy is crucial to compete and thrive. There are three approaches that can be taken: first, becoming a low-cost producer, second, differentiating products and services in areas where competitors have not yet reached, and third, changing market segments to influence the level of competition. The importance of these strategies prompted the use of Systematic Literature Review (SLR) in management research. This method gathers the latest findings related to innovation in the management paradigm, enabling a comprehensive understanding from multiple sources. Innovation is an important point in improving economic competitiveness. In addition to driving economic growth and productivity, innovation also creates jobs and strengthens dynamic and sustainable economic development. A country's capability to provide global products at competitive prices determines its competitiveness. Developed countries maintain their position through high innovation, while developing countries often lag. Investment is needed, both in an enabling climate, increased research funding, and regulations that encourage the emergence of new ideas, so that developing countries can keep up with the competition.
The Effects of Environmental Performance, Inflation and Sales Growth on the Profitability of Basic Industrial and Chemical Companies Alkadrie, Rajeb; Khairunnisa, Khairunnisa
Economic and Business Horizon Vol. 2 No. 3 (2023): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.2.3.2023.192

Abstract

This research was conducted to determine the relationship between environmental performance, inflation, and sales growth to the profitability of basic and chemical industry companies listed on the Indonesia Stock Exchange in 2015-2020. Environmental performance is measured by PROPER ratings, inflation is measured by the Consumer Price Index and sales growth is measured by the ratio of sales growth and profitability is measured by Return on Asset (ROA). This research is based on a quantitative method approach. The number of samples obtained was 20 companies using the sample selection method, namely purposive sampling. The type of data used is secondary data obtained from the Indonesia Stock Exchange and other sources. The data of this study were analyzed using panel data regression analysis with a random effect model approach. The results showed that environmental performance has a significant effect on profitability, while inflation and sales growth have an insignificant effect on profitability.
Empirical Analysis of Factors Affecting Export Performance at Tanjung Emas Port, Semarang, Indonesia Rahmasari, Lisda
Economic and Business Horizon Vol. 2 No. 3 (2023): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.2.3.2023.231

Abstract

The development of the world of trade in the era of globalization has made the boundaries of trade flows increasingly free. In order to maintain the stability of the export value, various improvements need to be made in the export activity sector itself. The aim of this research is to analyze the influence of government policy, implementation of logistics systems and export product quality on export performance at Tanjung Emas Port, Semarang. This research uses quantitative methods with the number of samples used being 124 respondents consisting of employees of trading manufacturing companies that carry out export activities at the Tanjung Emas Port, Semarang. The independent variables analyzed in this research are government policy, implementation of the logistics system, and quality of export products. Meanwhile, the dependent variable is export performance at Tanjung Emas Port, Semarang. Next, the data was analyzed using SPSS software. The research results show that government policy has a positive effect on export performance. The implementation of a logistics system has a positive effect on export performance. Lastly, export products have a positive effect on export performance.
Evaluating Factors Affecting the Adoption of a Mobile Assisted Business Application Using the Technology Acceptance Model Awaluddin, Muhammad
Economic and Business Horizon Vol. 2 No. 3 (2023): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.2.3.2023.793

Abstract

Digital transformation requires organizations to ensure that employees adopt and effectively use new systems. Understanding the drivers of adoption is therefore essential, particularly in enterprise contexts where system utilization affects performance outcomes. This study examines the factors influencing the adoption of a mobile-assisted business application using the technology acceptance model. The model focuses on the relationships among perceived usefulness, perceived ease of use, attitude toward using, behavioral intention, and actual use. A two-phase approach was applied. First, a survey of internal users yielded 212 valid responses, analyzed with Covariance-Based Structural Equation Modeling. Second, system log data were collected to capture actual usage behavior. The findings show that perceived ease of use significantly affects PU (β = 0.58, p < 0.01), while both perceived usefulness and perceived ease of use positively influence attitude toward using (β = 0.41; β = 0.29, p < 0.01). Attitude toward using predicts behavioral intention (β = 0.52, p < 0.01), which subsequently drives actual use (β = 0.36, p < 0.01). Although model fit indices are satisfactory, the R² for actual use (13%) suggests additional contextual factors shape actual usage. this study extends TAM by integrating behavioral data and offers practical insights for enhancing adoption through usability improvements, user training, and performance-based incentives.

Page 1 of 1 | Total Record : 8