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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 5 Documents
Search results for , issue "Vol. 3 No. 2 (2024): May" : 5 Documents clear
Identification of Natural Resource-Based Economic Potential around New Indonesian Capital Zulfikar, Akbar Lufi; Mahardika, Swadia Gandhi; Maulana, Indra; Swandari, Selly
Economic and Business Horizon Vol. 3 No. 2 (2024): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.3.2.2024.328

Abstract

The purpose of the study was to identify the potential of natural resource-based economy in the buffer zone of the national capital (Samboja District, Kutai Kartanegara Regency and to determine the readiness of Kutai Kartanegara Regency in terms of natural resource-based economic potential that can be developed as a buffer zone of the national capital. The study was a desk study using quantitative methods. Researchers focused on literature studies, observations, collection, processing and processing of secondary data and analyzed using the SWOT method. The results of the study showed that Samboja District has abundant natural resource potential but its utilization is not optimal, with economic contributions still dominated by certain sectors. The development of a natural resource-based economy needs to be balanced with infrastructure development, improving the quality of human resources, and ongoing attention from the government to ensure environmental sustainability.
Evaluation of Revenue Accounting System at Pos Indonesia Pulo Brayan Branch using Framework Matrix Approach Anindya, Desy Astrid; Aisyah, Siti; Anggriani, Dwi Pertiwi; Fadillah, Tri Dessy; Habibie, Muhammad; Risal, Taufiq; Nurhusna, Salsa
Economic and Business Horizon Vol. 3 No. 2 (2024): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.3.2.2024.365

Abstract

Pos Indonesia Pulo Brayan Branch is a subsidiary or assistant company of PT. Pos Indonesia (Persero) which aims to facilitate serving the community with certain needs at PT. Pos Indonesia (Persero). The purpose of this study is to analyze and determine whether the revenue accounting recording system at the branch office has been running well and effectively. The revenue accounting recording system at the branch office is still ineffective due to problems experienced in the accounting recording system used which is still manual, then due to human resources who are less careful and less qualified in their fields of work. How The branch office carries out the company's revenue accounting recording system is by Every income received by The branch office is recorded manually in the company's cash book on a daily basis in reporting the company's financial statements. So the efforts that should be taken by the branch office is changing the manual recording system to a computerized recording system so that the company's cash financial reports can run effectively, as well as seeking to replace or conduct special training for human resources responsible for their work in order to improve performance in the company.
The Influence of Service Quality and Brand Trust on Brand Image and Its Implications on Panin Bank Customer Loyalty in the Use of Mobile Banking Ferdiansyah, Ferdiansyah; Sudarso, Aden Prawiro
Economic and Business Horizon Vol. 3 No. 2 (2024): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.3.2.2024.373

Abstract

This study was conducted to identify PANIN customer loyalty in mobile banking by using service quality, brand trust, and brand image. The sampling technique used is purposive sampling with the criteria (1) customers have a PANIN mobile application; (2) over 17 years old; (3) have used the app at least once. Data were obtained from questionnaires using Google Forms. Received a sample of 340 respondents, the test is carried out by SEM analysis using AMOS 24 software. The analysis using AMOS 24 shows that: (1). Service quality affects brand image. (2). Brand trust affects brand image (3). Service quality affects customer loyalty (4). Brand trust affects customer loyalty. (5) brand image affects customer loyalty. (6) Service quality mediated by brand image affects customer loyalty. (7) Brand trust mediated by brand image affects customer loyalty.
How Institusional and Manajerial Ownership, Transfer Pricing and Company Size Affect Tax Avoidance? Rizki , Mochamad; Nugroho, Lucky
Economic and Business Horizon Vol. 3 No. 2 (2024): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.3.2.2024.470

Abstract

This research explores the influence of institutional ownership, managerial ownership, transfer pricing, and company size on tax avoidance in consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The study adopts a quantitative research approach, using secondary data derived from financial and annual reports available on the IDX. Employing a purposive sampling technique, the study selected 31 companies, resulting in 155 data samples for analysis. Stata 18 was used as the primary analytical tool. The findings indicate that institutional ownership and transfer pricing significantly affect tax avoidance, suggesting that the presence of institutional investors and corporate strategies involving transfer pricing are critical in influencing tax-related behaviors. Conversely, managerial ownership and company size do not exhibit a significant impact on tax avoidance. These results underscore the role of institutional control and strategic financial practices in shaping tax planning activities. This study contributes to the broader discourse on corporate governance and tax planning in Indonesia, offering valuable insights for policymakers and stakeholders aiming to mitigate tax avoidance and enhance compliance in the consumer goods sector.
The Role of Social Media in Online Marketing for MSMEs Kuswanto, Nawang Maulida
Economic and Business Horizon Vol. 3 No. 2 (2024): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.3.2.2024.507

Abstract

The development of information technology has transformed societal behavior patterns, particularly in the field of business marketing. This study aims to analyze the differences and similarities between online marketing and social media, as well as to explore the strategic role of social media in supporting marketing activities, especially for Micro, Small, and Medium Enterprises (MSMEs). This research employs a descriptive qualitative approach through a literature review of relevant sources. The findings show that although online marketing and social media share a common goal—attracting market attention and understanding consumer behavior through data analysis—they differ in scope and focus. Online marketing encompasses various digital strategies such as email marketing, SEO, and paid advertising, while social media focuses on direct interaction with consumers through platforms like Instagram, Facebook, and TikTok. For MSMEs, social media offers several key functions, including customer identification, two-way communication, product information dissemination, monitoring consumer preferences, and building customer loyalty. Proper utilization of social media can serve as a strategic tool to expand market reach and enhance MSME competitiveness in the digital era.

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