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Research of Economics and Business
Published by PT. Altaf Publishing Corp
ISSN : -     EISSN : 3090319X     DOI : https://doi.org/10.70895/roe
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
ROE: Research of Economics and Business is an journal founded and managed by PT. Altaf Publishing Corp. This journal is a peer-reviewed journal published two times a year and is intended to be an scientific journal that publishes scientific works in the fields of economics, business, managemant and accounting. ROE is expected to be used as a reference for academics in writing scientific, relevant, and dynamic articles to encourage the younger generation who like to write academic works. ROE : Research of Economics and Business is intended to be the journal for publishing articles reporting the results of research on dynamic economics and business. The ROE invites manuscripts in the areas: Financial Management Marketing Management Human Resource Management Entrepreneurship Strategic Management Public Economics Monetary Economics Industrial Economics Human Resource Economics Development Economics Economics Planning Agricultural Economics Islamic Economy Islamic Finance Public Sector Accounting Taxation Accounting Information System Financial Accounting Auditing Business Ethics and Suistainable
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 19 Documents
 1   2 
Indonesian Food Diplomacy and Diaspora Soft Power in Madinah Kurniawan Arif Maspul; Hasbi Yusron
ROE: Research of Economics and Business Vol. 2 No. 1 (2026): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v2i1.83

Abstract

This study posits that the Indonesian diaspora in Madinah particularly its students is pioneering a transformative model of 'everyday diplomacy' that is fundamentally reshaping Indonesia’s influence within the Muslim world. Moving beyond state-centric gastrodiplomacy, this research illuminates how grassroots culinary practices in the sacred city from campus food festivals to local eateries near the Prophet’s Mosque serve as a potent, decentralised soft-power network. In the unique socio-religious milieu of Madinah, where millions of pilgrims converge, each shared plate of rendang or soto operates as a compact cultural performance, building affective bonds that formal diplomacy cannot easily replicate. This paper argues that this bottom-up, diaspora-led engagement is not merely cultural exchange but a strategic foreign policy asset, directly fueling national economic objectives like the 'Indonesia Spice Up the World' initiative. These commonplace acts lead to tangible outcomes: greater spice exports, better educational linkages, and increased tourism appeal. This study concludes that Indonesia’s success in Madinah offers a blueprint for how emerging Global South powers can leverage non-state actors and cultural affinity to build sustainable, resilient influence in the 21st century, one plate at a time. 
Corporate Governance and Financial Performance: Empirical Evidence from LQ-45 Firms in Indonesia Nanda ’Ainurrohmah; Agrianti Komalasari; Reni Oktavia
ROE: Research of Economics and Business Vol. 2 No. 1 (2026): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v2i1.100

Abstract

This study examines the effect of corporate governance on the financial performance of firms listed in the LQ-45 index of the Indonesia Stock Exchange during the 2020–2024 period. This study is among the first to investigate governance effectiveness in the post-COVID-19 period by focusing on blue-chip firms in an emerging market context. Using panel data analysis and a Random Effects Model, corporate governance is measured through a composite governance disclosure index, while financial performance is proxied by Return on Assets (ROA). The empirical results indicate that corporate governance has a positive and statistically significant effect on firm performance. These findings support agency theory, suggesting that stronger governance mechanisms improve managerial efficiency and mitigate agency conflicts, particularly under post-pandemic economic uncertainty. By providing updated evidence from highly liquid Indonesian firms, this study contributes to the corporate governance literature and offers practical implications for regulators, corporate managers, and investors seeking to enhance firm performance through improved governance practices.  
The Impact of Audit Findings on ICS and Compliance with Opinions Government in Lampung Popy Luky; Einde Evana; Reni Oktavia
ROE: Research of Economics and Business Vol. 2 No. 1 (2026): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v2i1.101

Abstract

The Audit Board of the Republic of Indonesia’s (BPK) opinion on Regional Government Financial Statements is a key indicator of accountability in regional financial management and serves as an important governance signal reflecting the quality of public financial oversight. However, several local governments continue to receive an Unqualified Opinion despite findings related to weaknesses in the Internal Control System (ICS) and non-compliance with laws and regulations. This phenomenon is also evident in local governments in Lampung Province, where Unqualified Opinions accompanied by an Emphasis of Matter Paragraph have increased in recent years. This study aims to examine the effect of ICS weaknesses and compliance findings on BPK’s audit opinion. Using a quantitative approach, secondary data were collected from Audit Reports, IHPD, and IHPS for 16 local governments in Lampung Province during 2021–2024, totaling 64 observations. Binary logistic regression analysis shows that ICS weaknesses and non-compliance with laws and regulations negatively and significantly affect BPK’s opinion, both individually and simultaneously, indicating increased governance and fiscal risk concerns.
The Effect of The Pbb-P2 Incentive Policy on Taxpayer Compliance with Taxpayer Understanding as A Moderating Variable Taufiq Surya; Haninun
ROE: Research of Economics and Business Vol. 2 No. 1 (2026): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v2i1.102

Abstract

This study examines the effect of the Rural and Urban Land and Building Tax (PBB-P2) incentive policy on taxpayer compliance, with taxpayer understanding serving as a moderating variable, in Bandar Lampung City. The research adopts a quantitative approach with an explanatory design. Primary data were collected through the distribution of questionnaires to 100 PBB-P2 taxpayers selected using the Slovin sampling technique. The data were analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). The results reveal that the PBB-P2 incentive policy has a positive and statistically significant effect on taxpayer compliance. Moreover, taxpayer understanding is found to significantly moderate and strengthen the relationship between the incentive policy and taxpayer compliance. These findings suggest that the effectiveness of tax incentive policies is strongly influenced by taxpayers’ understanding of tax regulations and the benefits associated with compliance. Therefore, local governments are encouraged not only to implement incentive schemes but also to intensify tax socialization and educational programs to foster sustainable taxpayer compliance.
The Effect of Profitability and Company Size on Company Value with Good Corporate Governance as A Moderating Variable Listed on The Indonesia Stock Exchange Selviana Lauren; Riswan
ROE: Research of Economics and Business Vol. 2 No. 1 (2026): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v2i1.103

Abstract

This study aims to analyze the effect of profitability and firm size on firm value, with Good Corporate Governance (GCG) as a moderating variable, in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The study employed a quantitative approach using purposive sampling, resulting in 23 companies with a total of 69 observations. The data used were secondary data derived from annual financial reports published by the IDX. The analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS. The results of the t-test indicate that profitability has a positive and significant effect on firm value, and firm size also has a positive and significant effect on firm value (p = 0.000). The coefficient of determination shows an Adjusted R² value of 0.65, indicating that 65% of the variation in firm value can be explained by profitability, firm size, and GCG variables, while the remaining [35%] is influenced by other factors outside the model. Furthermore, the MRA results demonstrate that Good Corporate Governance, proxied by independent commissioners and the audit committee, significantly moderates the relationship between profitability and firm value, as well as the relationship between firm size and firm value. These findings suggest that strong financial performance and larger company scale contribute to higher firm value, and the implementation of effective GCG mechanisms strengthens this relationship by enhancing investor confidence. This research is expected to serve as a reference for company management and investors in making strategic decisions related to financial performance and corporate governance practices.
The Influence of Performance-Based Budget Management and Budget Transparency on The Effectiveness of Regional Spending Melinda Era Pradana; Aminah
ROE: Research of Economics and Business Vol. 2 No. 1 (2026): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v2i1.104

Abstract

This study aims to analyze the effect of performance-based budget management and budget transparency on the effectiveness of regional spending at the Regional Revenue Agency (BAPENDA) of Pesawaran Regency. This study employs a quantitative approach with an associative method. The sample consisted of 77 employees (n = 77) involved in the budget planning, implementation, and control processes, selected using a saturated sampling technique. Data were collected through structured questionnaires and analyzed using multiple linear regression analysis. The results show that performance-based budget management has a positive and significant effect on regional spending effectiveness (β = 0.532; p < 0.001), while budget transparency also has a positive and significant effect (β = 0.345; p < 0.001). Simultaneously, both variables significantly influence regional spending effectiveness. These findings suggest that strengthening the linkage between budget allocation and measurable performance indicators, along with enhancing transparency in budget information, contributes to more effective and accountable regional budget utilization.
The Role of the Electronic Village Samsat Application (E-SAMDES) in Increasing Regional Original Revenue of Lampung Province Muhammad Nurdian Sandri; M. Oktavianur
ROE: Research of Economics and Business Vol. 2 No. 1 (2026): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v2i1.105

Abstract

This study aims to analyze the implementation of the Village Electronic Samsat Application (E-SAMDES) in increasing Lampung Province's Regional Original Revenue (PAD) through Motor Vehicle Tax (PKB). The study uses a descriptive qualitative approach with an analysis of the George C. Edward III Policy Implementation Model which includes aspects of communication, resources, implementer disposition, and bureaucratic structure. Data were obtained through in-depth interviews, observation, and documentation of 13 informants consisting of officials of the Lampung Province Regional Revenue Agency, BUMDes officers, and taxpayers. Data analysis techniques were carried out interactively through the stages of data reduction, data presentation, and drawing conclusions. The results show that the implementation of E-SAMDES has been running since 2022 and provides easy access to PKB payments for village communities. However, the contribution of PKB realization through E-SAMDES is still very low, namely below 1% of the total realization of PKB in Lampung Province during the 2022–2025 period. This condition indicates that E-SAMDES has not yet functioned as a primary instrument in increasing regional tax revenue. Implementation barriers primarily lie in uneven policy communication, limited human resources and infrastructure, less-than-proactive implementation, and suboptimal bureaucratic coordination. These findings underscore the need for systematic policy implementation strengthening to optimize E-SAMDES's contribution to PAD.
Participation in Decision Making as a Non-Financial Incentive for Enhancing Employee Performance in the Enugu State Civil Service (2010–2019) Chibuike Chris Umeokafor
ROE: Research of Economics and Business Vol. 2 No. 1 (2026): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v2i1.106

Abstract

Persistent problems of low motivation and suboptimal productivity continue to affect the Enugu State Civil Service despite the provision of regular monetary incentives. This study examined participation in decision-making as a non-financial incentive for enhancing employee performance in the Enugu State Civil Service between 2010 and 2019. A descriptive research design was adopted. The study population comprised 10,100 civil servants across twenty ministries, from which a simple random sample of 385 employees was selected using Yamane’s (1967) formula. Primary data were collected through structured interviews with key officials and administrators, and were complemented by secondary sources such as journal articles, government reports, and official publications. Instrument reliability and validity were ensured through careful construction and content validation. Data were analyzed using content analysis. The findings revealed that employee participation in decision-making significantly enhances performance by fostering a stronger sense of belonging, ownership, and responsibility among workers. Participatory practices were found to improve motivation, job satisfaction, organizational commitment, creativity, and employees’ willingness to share knowledge and collaboratively solve problems. The study further showed that ministries in Enugu State actively utilize non-financial incentives, including participatory decision-making, recognition, training opportunities, and delegated authority. Importantly, structured participatory mechanisms were found to reduce workplace dissent and resistance to organizational decisions, thereby sustaining productivity. The study concludes that participatory decision-making is a powerful and effective non-financial motivational strategy for improving employee performance in the Enugu State Civil Service.
Do Tax Planning, Deferred Tax, and CSR Influence Earnings Management? Evidence from Indonesian Financial Sector (2021–2023) Nilam Kesuma; Silvia Marshanda Fernandez; Rela Sari; Daniel Petrov
ROE: Research of Economics and Business Vol. 2 No. 1 (2026): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v2i1.113

Abstract

This study aims to analyze the effect of tax planning, deferred tax burden, and Corporate Social Responsibility (CSR) on earnings management in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The study population comprised 108 companies. The sample selection technique used was a purposive sampling method, resulting in a total sample of 69 companies that met the criteria. The data used were secondary data from company annual reports that included CSR disclosures, and data collection was carried out using the documentation method. Data analysis used SPSS version 30 software. The results showed that the variables of tax planning, deferred tax burden, and CSR did not affect earnings management, but simultaneously did not affect earnings management.

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