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Aslan
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INDONESIA
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30260221     DOI : Zenodo
Core Subject :
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) is a scientific journal that publishes articles in the Business field includes conceptual ideas in the fields of Economics, Accounting, Management, business. The scopes are Human Resource Management, Marketing Management, Financial Management, Production/Operational Management, Strategic Management, Islamic Business Management, Halal Industry Management, Hajj and Umro Management, Zakat and Waqf/ Islamic Philanthropy Management, Tourism Management, Banking Management, Industrial Management, Agribusiness Management, Business Administration.
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Articles 565 Documents
ANALYSIS OF FACTORS AFFECTING THE INCOME OF CIRCULAR MIGRANT WORKERS IN DENPASAR CITY Moh. Toha Alimuddin Nadir; Ida Ayu Meisthya Pratiwi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 4 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Denpasar is one of the cities with the fastest population growth in Bali. The availability of sufficient employment opportunities, economic centralization and the availability of educational facilities have made many people interested in making Denpasar City a migration destination. The aims of this research are: 1) to analyze the influence of the number of family dependents, working hours, education and work experience simultaneously on the income of circular migrant workers in Denpasar City, 2) to analyze the influence of the number of family dependents, working hours, education and work experience partially on the income of circular migrant workers in Denpasar City. This research was conducted in Denpasar City, Bali Province in 2024, using primary and secondary data, observation data collection methods, structured interviews, etc. were carried out. The sampling method used was a non- probability sampling method with a quota sampling technique combined with accidental sampling. The data analysis techniques used are descriptive statistical analysis test, classical assumption test, multiple linear regression analysis test, F test and t test.The number of respondents to this research was 120 circular migrant workers in Denpasar City. Factors include the number of family dependents, working hours, education and work experience. The results of this research show that: 1) The factors of number of family dependents, working hours, education and work experience simultaneously influence the income of circular migrant workers in Denpasar City. 2) The factors of number of family dependents, working hours, education and work experience partially have a positive effect on the income of circular migrant workers in Denpasar City.
DETERMINANTS OF BUDGET ABSORPTION IN REGIONAL APPARATUS THROUGHOUT EAST NUSA TENGGARA Ardini Hartarti Ngongo; Henny Rahyuda
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 4 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Budget absorption targets that are not properly absorbed will trigger idle funds and eliminate the benefits of spending, so attention is needed from each regional apparatus. This research aims to determine the determinants of budget absorption in regional apparatus throughout East Nusa Tenggara. The samples in this research are financial management officials who are directly related to budget planning, budget implementation and budget absorption, namely: Budget Users (PA), Technical Implementing Officials (PPTK), and Expenditure Treasurer. The sample selection technique was purposive sampling, totaling 207 respondents. This research uses a quantitative approach, with primary data in the form of a questionnaire in the form of a Google Form platform. The analytical method used in this research is Structural Equation Modeling Partial Least Square (SEM) using the Partial Least Square (PLS) approach using SmartPLS 4.0 software. The research results show that budget planning, budget implementation, procurement of goods and services, and management commitment have a positive effect on budget absorption. While human resource competency has a negative effect on budget absorption. The results of the respondents' descriptions found that the most prominent budget absorption problem in Regional Devices throughout East Nusa Tenggara was the placement of financial management officials who did not match their competencies. Although the competencies they have are high, the placement of financial management officials who do not match their competencies has an impact on low communication skills so that there is no effective coordination between fields, which has an impact on low budget absorption.
THE INFLUENCE OF THE FRAUD DIAMOND PERSPECTIVE ON FINANCIAL STATEMENT FRAUD IN LPDS IN MENDOYO SUB-DISTRICT Ni Gusti Ayu Ratih Anjelika; I Gusti Ayu Made Asri Dwija Putri, Made Yenni Latrini, I Ketut Yadnyana
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 4 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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This research aims to determine the influence of pressure, opportunity, rationalization and capability on financial statement fraud. This research was conducted at the LPD in Mendoyo Sub-district. The sampling method used was non-probability sampling with a purposive sampling technique, so that a total of 76 samples were obtained. The data in this study were analyzed using multiple linear regression analysis techniques using the SPSS version 25 program. The results of this study show that pressure has a negative effect on financial statement fraud, opportunity has a positive effect on financial report fraud, rationalization has no effect on financial report fraud, and capability has an effect negative on financial statement fraud. This research provides a contribution for various parties as material for consideration of factors that can influence the occurrence of fraudulent financial statements.
ANALYSIS OF DETERMINANTS THAT INFLUENCE THE VOLUME OF INDONESIAN SHRIMP EXPORTS TO MAIN DESTINATION COUNTRIES FOR THE 2013-2022 PERIOD Ni Kadek Anggita Dwi Cahyani; Putu Krisna Adwitya Sanjaya
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 4 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Among several superior marine and fisheries commodities owned by Indonesia, shrimp is one of the superior commodities that has quite large potential. This potential has not been utilized properly, even though shrimp is currently a commodity that has high economic value. Problems related to the condition of Indonesia's export volume tend to fluctuate, this is very important to pay attention to in order to find out the determinants that influence the increase and decrease in the volume of Indonesian shrimp exports to destination countries. The aim of this research is to analyze the simultaneous and partial influence of GDP per capita, population, inflation rate and US dollar exchange rate on the volume of Indonesian shrimp exports to the main destination countries for the 2013-2022 period. The analysis technique used is a panel data regression model with 70 observations obtained through secondary data. The model chosen is the FEM model and the classical assumption tests used are the multicollinearity test and heteroscedasticity test. The results of this research, namely GDP per capita and the inflation rate have a positive but not significant effect on the volume of Indonesian shrimp exports to the main destination countries in 2013-2022, population has a positive and significant effect on the volume of Indonesian shrimp exports to the main destination countries in 2013-2022 , the dollar exchange rate has a negative and significant effect on the volume of Indonesian shrimp exports to the main destination countries in 2013-2022.
THE INFLUENCE OF TAX PLANNING AND PROFITABILITY ON PROFIT MANAGEMENT WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE (Empirical Study on Listed Energy Sector Companies on the Indonesian Stock Exchange 2020-2022) Ni Kadek Jesika Diva Yanthi; Ni Luh Supadmi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 4 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Earnings management is an effort made by management to intervene in the preparation of financial reports with the aim of benefiting itself, namely the company concerned. This research aims to obtain empirical evidence regarding the influence of tax planning and profitability on earnings management with institutional ownership as a moderating variable. This research is based on agency theory. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this research was 24 companies with the sample collection method using a purposive sampling technique. The data analysis technique used in this research is Moderated Regression Analysis (MRA). The results of data analysis show that tax planning has an effect on earnings management and institutional ownership weakens the relationship between tax planning and earnings management. The theoretical implications of this research are able to support and increase knowledge related to the application of agency theory and positive accounting theory. The practical implication is that companies are expected to be able to carry out good tax planning and manage profits effectively and efficiently, while investors need to consider these factors in investment decisions.
THE EFFECT OF KUR, UTILIZATIONE-COMMERCE, EDUCATION, AGE, AND GENDER ON THE INCOME OF KAMASAN WAYANG PAINTING MSMEs Ni Komang Ayu Agustiana Putri; Ni Made Tisnawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 4 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, including in Bali Province. MSMEs also play a role in economic growth, especially in the craft industry such as Kamasan Puppet Painting. Kamasan Wayang Painting is a traditional art that grows and develops in Kamasan Village. The objectives of this research are: 1). To determine the influence of KUR, use of e-commerce, education, age and gender simultaneously on the income of Kamasan Wayang Painting MSMEs. 2). To determine the partial influence of KUR, use of e-commerce, education, age and gender on the income of Kamasan Wayang Painting MSMEs. The sample for this research consisted of 75 respondents. The data collection methods used in this research were observation, structured interviews and in-depth interviews. The data analysis technique used is multiple regression analysis. The research results show that simultaneously KUR, use of e-commerce, education, age and gender have a significant effect on the income of Kamasan Wayang Painting MSMEs. Partially, education and the use of e-commerce have no significant effect, while KUR, education, age and gender have a significant effect on the income of Kamasan Wayang Painting MSMEs. KUR, use of e-commerce, education, and age have a positive effect while gender has a negative effect on the income of Kamasan Wayang Painting MSMEs.
THE INFLUENCE OF GRDP PER CAPITA, PMTB, EMPLOYMENT STATUS AND INCOME DISTRIBUTION ON COMMUNITY WELFARE IN DISTRICTS/CITIES OF BALI PROVINCE Ni Luh Gede Ayu Sri Mahayoni; I Gusti Wayan Murjana Yasa
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 4 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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The aim of this research is to analyze GRDP per capita, PMTB, employment status, and income distribution on community welfare in the District/City of Bali Province. This research uses secondary data with a quantitative approach, this research uses 72 data. Data analysis techniques use descriptive statistical analysis and multiple linear regression analysis. The results of this research show 1) GRDP per capita, PMTB, Employment Status, and Income Distribution simultaneously have a positive and significant effect on Community Welfare in the Regency/City of Bali Province, 2) GRDP Per Capita, PMTB, and Employment Status partially have a positive and significant effect on Community Welfare in the Regency/City of Bali Province, 3) Income Distribution partially has a negative and insignificant effect on Community Welfare in the Regency/City of Bali Province. The results of this research are expected to be able to provide an overview that can be used as consideration for the government so that the resulting policy is able to provide positive impact on the community in the Regency/City of Bali Province.
INFLUENCE OF BIG DATA TECHNOLOGY, ASSET STRUCTURE AND DIVIDEND POLICY ON COMPANY VALUE Ni Luh Putu Wulan Apriyani; Gede Juliarsa
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 4 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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The role of the Indonesia Stock Exchange is as an investment vehicle, also as a means for companies to raise additional capital, especially for companies going public. If the shares being traded have a high prospective price, shareholders are willing to invest their capital. A company's share price is a good indicator of its high company value; the higher the share price, the greater the company value, and vice versa. This study aims to assess the impact of big data technology, asset structure, also dividend policy on firm value. Companies listed on the Indonesia Stock Exchange between 2019-2021 made up the study's population. The total sample analyzed in this study was 59. The sample companies were chosen utilizing purposive sampling analysis technique. Multiple linear analysis techniques are the data analysis method employed. The outcomes of this study show that asset structure as well as dividend policy impacted firm value, and big data technology has no impact on firm value. The implications of this study are theoretically able to support the resource-based view theory, stakeholder theory, also signal theory which are used as the basis for preparing hypotheses, namely the effect of big data technology, asset structure, as well as dividend policy on firm value, and Practically this study can be utilized as additional information, input and consideration for firms.
FACTORS AFFECTING THE LEVEL OF LABOR FORCE PARTICIPATION (TPAK) OF DISTRICT/CITY WOMEN IN BALI PROVINCE Ni Luh Wayan Sundariati; Made Heny Urmila Dewi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 4 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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This study aims to analyze the effect of investment, education, MSE, and household consumption expenditure simultaneously and partially on the Female Labor Force Participation Rate (TPAK) in regencies/cities in Bali Province. The data used is secondary data on 9 districts/cities in Bali Province obtained from the Bali Provincial Statistics Agency from 2017 to 2022 (6 years). This study combines time series and cross section data (panel data) with a total of 54 observation points. This research is an associative quantitative research. The data collection method of this research is the non-behavioral observation method.This research uses an associative explanation approach. The data analysis technique used in this research is multiple linear regression analysis. The results showed that simultaneously investment, education, MSE, and household consumption expenditure had a significant effect on the TPAK of women in districts/cities in Bali Province. Partially, investment, education, MSE, and household consumption expenditure have a positive and significant effect on the TPAK of women in regencies/cities in Bali Province.
THE INFLUENCE OF PSYCHOLOGICAL AND SOCIO-ECONOMIC FACTORS ON THE ENTREPRENEURIAL INTEREST OF DENPASAR CITY TEENAGERS Ni Made Bulan Novita Dewi; Made Kembar Sri Budhi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 4 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Entrepreneurial interest can be said to be an individual's interest in meeting needs without worrying about the risks that will be faced or accepted. Psychological factors involve aspects of individual psychology which include motivation, attitudes, interests and self-confidence. Meanwhile, socio-economic factors relate to teenagers' socio-economic background, including education, family, peers and the economic environment around them. The aim of this research is to determine the influence of psychological and socio-economic factors on the entrepreneurial interest of teenagers in Denpasar City. This research uses a mixed quantitative and qualitative approach to analyze teenagers' entrepreneurial interests in Denpasar City. Qualitative data was obtained through interviews and literature reviews, while quantitative data came from statistics on the number of entrepreneurial teenagers in Denpasar City. The results of the analysis show that self-determination, education and working capital have a positive and significant effect on teenagers' interest in entrepreneurship. Self-determination and education provide knowledge, skills, and motivation, while working capital provides the financial ability to start a business. These findings support social learning theory which emphasizes the importance of experience and knowledge in developing entrepreneurial interest. This research provides new insights in understanding the factors that influence teenagers' interest in entrepreneurship in Denpasar City, which can be the basis for developing programs and policies that support entrepreneurship among the younger generation.

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