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International Journal of Economics, Business Management and Accounting
Published by MULTITECH PUBLISHER
ISSN : -     EISSN : 30326028     DOI : https://doi.org/10.59890/ijebma.v6i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
International Journal of Economics, Business Management and Accounting (IJEBMA) is a research journal in the discipline of economics, business, management, information management, and accounting which is aimed to contribute to a novelty or state-of-the-art academic development or real-world business applications or both. This journal encompasses original research articles, including Economics, Business, management, Accounting, Finance, Behavioral Accounting, Accounting Management, information management, business Ethics, and entrepreneurship. IJEBMA is published by Multitech Publisher twice a year (January and July).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 5 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2022): January 2022" : 5 Documents clear
The Effect of Tax Arrears and Motor Vehicle Tax Revenue on Regional Revenue Dody Faraitody Teguh; Astri Dwi Andriani; Muhamad Fikri Esa Putra Humaedi
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 4 No. 1 (2022): January 2022
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v4i1.700

Abstract

As the development of motorized vehicles advances every year, this should have an impact on tax revenues, but basically there is no influence from the increase in vehicles every year on tax revenues and motor vehicle tax arrears. Likewise, what happens in the Cianjur Regency area is that every year the number of vehicles increases, revenue should also increase and arrears decrease, basically the increase in vehicles every year has no impact on tax revenues and arrears in the Cianjur Regency area, even to the point that targets and realizations are not achieved. Motor vehicle tax receipts and arrears which affect regional income in the Cianjur Regency area. So with this the researcher aims to find out how big the influence of tax arrears and motor vehicle tax revenue is on regional income in the Cianjur Regency area. The method used is a descriptive associative quantitative method, and produces an influence of tax arrears and motor vehicle tax revenues on regional income in the Cianjur Regency area of 75.5%
The Effect of Debt on Business Profit (Case Study at PT. Gudang Garam Tbk Listed on the Indonesia Stock Exchange for the 2015-2020 Period) Dody Faraitody Teguh; Astri Dwi Andriani; Fitri Pebryanti
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 4 No. 1 (2022): January 2022
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v4i1.701

Abstract

Research conducted by the author to determine the effect of debt on operating profits at PT. Gudang Garam Tbk. Listed on the Indonesian Stock Exchange for the 2015-2020 period. The independent variable is debt, the dependent variable is operating profit. The sampling type chosen was purposive sampling. Quantitative data type. Secondary data sources include financial reports accessing www.idx.co.id and each company's website. The research results show that the effect of debt on business profits is two linear factors, characterized by the regression equation Ý = -1.242 + 0.519 x. This means that every time debt is increased by 1%, it will be followed by an increase in operating profit of 0.519 at a constant of 1.242. There is a very strong and significant influence between debt and business profits as shown by the Pearson product moment correlation coefficient r = 0.713 with tcount = 2.032, this value is greater than ttable = 2.132. In accordance with the correlation coefficient value above, the coefficient of determination is 0.508, which means that the influence of debt on business profits is 50.8% and the remaining 49.2% is explained by other variables not included in this analysis
Analysis of Village Financial Management in the Village Revenue and Expenditure Budget (APBDesa) Fiscal Year 2021 Dody Faraitody Teguh; Astri Dwi Andriani; Lutfiatul Zahra
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 4 No. 1 (2022): January 2022
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v4i1.702

Abstract

This research aims to analyze village financial management in the Village APBDes. The method used is a qualitative method. Data collection methods were carried out by means of observation, interviews and documentation. The results of this research show that Sindangasih Village has not fully implemented the principles of village financial management in the APBDesa based on Minister of Home Affairs Regulation Number 20 of 2018. At the planning stage, the APBDesa was said to be not optimal because the APBDesa was set on March 15 2021, so it became an obstacle for budget submission. At the implementation stage, the implementation of infrastructure is not yet effective because there is still a lot of development that has not been realized. At the administration stage, Sindangasih Village uses the siskeudes application. However, there is a lack of professionalism in preparing village finances using the Siskeudes application. At the reporting and accountability stage, the Sindangasih village government does not report the implementation report for the first semester, it only reports the APBDesa report in the final semester, namely on 31 December 2021. Furthermore, the Sindangasih Village Government carries out APBDesa accountability in accordance with Minister of Home Affairs Regulation Number 20 of 2018 concerning accountability reports for the realization of the Village APBD and APBDesa realization report and informed to the public through information media      
Fundamental of Theories on Human Resource Quality Improvement in the Universities and Lesson Learned For Svay Rieng University, Cambodia Mardy Serey; Putheasath Sin; Dina Pen; Suntrakwadh Hem
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 4 No. 1 (2022): January 2022
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v4i1.799

Abstract

The development of human resources in education and training is becoming more important, and the roles of human resources have become necessary to contribute to all sectors of national development. This study aims to codify the fundamental theories on human resources quality improvement in universities and draw lessons learned for Svay Rieng University. As a methodology, the research results are mainly collected from the published information, and descriptive statistics are the principal analytical method used in this article. The study presents the basic concepts of human resources, human resources quality, human resources management structure in universities, and the rational structure of human resources in universities. As lessons learned, in order to develop the quality of lecturers as well as human resources at Svay Rieng University, first of all, it must have proper, reasonable, and objective assessments so that it can clearly find out the strengths, weaknesses, and constraints of human resources quality improvement. After accurately assessing these issues, it is necessary to have regulations, policies, and strategies for human resources development; therefore, human resources can constantly improve their quality and quantity to meet the vision and mission of the university in the next period       
Factors of Entrepreneurial Intention Among Students in Indonesia Muchtadin; Nurul Sukma Lestari
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 4 No. 1 (2022): January 2022
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v4i1.812

Abstract

The research aims to determine the extent to which subjective norms influence students' entrepreneurial intentions through the mediation of entrepreneurial attitudes, perceptions of behavioral control, and opportunity recognition. Respondents were 149 students aged 17 to 25 years. Sampling was done by accidental sampling. PLS SEM is used as a data analysis method. The results of the study found that subjective norms did not have a direct effect on entrepreneurial intentions. Subjective norms will have a positive impact on entrepreneurial intentions if through the mediation of entrepreneurial attitudes, perceived behavioral control, and opportunity recognition. This research contributes to efforts to increase students' entrepreneurial intentions in Indonesia through increasing entrepreneurial attitudes, perceived behavioral control,  opportunity recognition and subjective norms

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