Integrated Journal of Business and Economics (IJBE)
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Sharing Economic Partnership on Online Transportation
Full text linkThe model sharing economy concept in online using transactions through the coordination of applications that are connected to the internet. The aims of this study were to explain the influence factors asymmetric information and transaction costs on the partnership relation in the online mode of transportation in Indonesia. This study applies PLS-SEM analysis to explore the phenomena that occur in online drivers. The results showed is a significant positive effect of the asymmetric information factor on the transaction cost factor. Then the transaction cost variable does not have a significant effect on the partnership relationship factor. While the information asymmetry factor has a significant effect on the partnership relationship. Asymmetric information that occurs related to transaction information, incentive information and sanction information. The implication of the asymmetry that occurs to the driver causes the driver to lose bargaining power as a partner. Although drivers have experienced an increase in income, their job security is very unstable. The role of the government is needed to oversee and provide regulations to reduce asymmetric information, balance the bargaining power of drivers and the sustainability of their jobs
Implementation Financial Records System for Pepper Farmers in Bangka Using Website and Mobile Applications
Full text linkThe pepper plant is a main commodity for farmer in the Bangka city because it has a reasonably high selling power and a distinctive taste also long history. Still, many problems occur because Bangka Belitung has a national and international role, resulting in less and less influence on the economic conditions of pepper farmers, wrong one factor is the lack of use of information technology by pepper farmers in the current era, both for marketing and for financial records. This study aims to build a financial recording system for pepper farmers based on websites and android applications to make it easier for farmers to produce financial documents and become a financial report for farmers and outsiders. The technique used in this research is the waterfall method, which will facilitate the development of an information framework. This research aims to make applications for pepper farmers in the Province of Bangka Belitung Islands and help financial management. Pepper farmers can utilize information technology for their interests in the industrial era 4.0 and improve information technology expertise in increasing the well fare of pepper farmer
Migration Activities, Household Characteristic and Child Health in Indonesia
Full text linkThis paper investigates the impact of household characteristics on child health outcomes in Indonesia using Indonesian family Life Survey. This paper using birth wage, infant mortality and Z score to represent child health. Using Random effect method and random effect probit method, this paper found sending migrant household have larger amount of infant mortality case than non-sending migrant household. According to that findings we know that sending migrant household dominated by families with low incomes. However, we also find food consumption have influence of child health in the families. These results provide a broader view of the economic characteristics of households and their consequences for infant health than is offered by the existing literature.Keywords: The authors are requested to supply 3-5 Keywords, separated by a comma, that can be used for indexing/abstracting purposes
Financial Knowledge, Internal Control Locus, and Personal Money-Related Behavior: A Survey on Undergraduate Accounting Students
Full text linkThis research intends to examine the impact of financial knowledge and internal control locus on student behavior to manage money and the effect of internal control locus on this knowledge. The students becoming the population are from the active undergraduate accounting department in Maranatha Christian University, distributed into six batches: 2015 to 2020; the number is 413. Considering this feature, we use the stratified random sampling method, setting the batches as the strata. After surveying the 200 students as the samples, the number of responded students is 193; hence, the participation level is 96.50%. Based on this situation, we use the structural equation model based on covariance after the validity and reliability tests are met. To sum up, this research unveils that money-related understanding does not affect student behavior. On the other hand, the internal control locus positively affects personal money-related behavior and financial knowledge
THE EFFECT OF LEVERAGE, PROFITABILITY, CAPITAL INTENSITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE
No full text This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The population in this study were companies in the agricultural and mining sectors which were listed on the Indonesia Stock Exchange for the period 2015-2019. The data selection technique used was purposive sampling to obtain 270 companies. The analytical method used is multiple linear regression. The test results show that the variable profitability, leverage has a positive effect on tax avoidance. The board of commissioners and the audit committee as a proxy for corporate governance and the capital intensity variable also shows a positive influence on tax avoidance
CORRUPTION, EASE OF DOING BUSINESS, FOREIGN DIRECT INVESTMENT, AND COMPETITIVENESS IN ASEAN COUNTRIES
No full textThis study aims to analyze perceptions of corruption, ease of doing business, foreign investment on national competitiveness in ASEAN countries. This study uses panel data analysis with CEM, FEM, and REM approaches by using research samples from 10 countries that are members of the ASEAN organization. The results showed that Corruption Perception (CPI), ease of doing business, and Foreign Direct Investment had a significant and positive effect on National Competitiveness in ASEAN Countries
ANALYSIS OF FINANCIAL PERFORMANCE BASED ON THE BALANCED SCORECARD METHOD BEFORE AND DURING COVID-19 PANDEMIC AT PT. BANK TABUNGAN NEGARA, TBK
Full text linkThe balanced scorecard is a strategy implemented by the company in improving the overall performance of the company, which is not only seen from a financial perspective but also non-financial ones such as; customer perspective, internal business process perspective and learning and growth perspective. This study uses primary data in the form of a questionnaire and it is divided into two parts, namely before the COVID-19 pandemic and during the COVID-19 pandemic. The purpose of this study was to determine whether the balanced scorecard, in this case the four perspectives, had an effect on financial performance before the COVID-19 pandemic and during the COVID-19 pandemic at PT. Based on the results of research conducted, it can be seen that during the pandemic, the four perspectives of the balanced scorecard method, which are financial perspective, customer perspective, internal business process perspective, and growth and learning perspective, have a significant effect on financial performance. Meanwhile, during the COVID-19 pandemic, only financial perspective and growth and learning perspective have a significant effect on financial performance. However, the customer perspective and the internal business process perspective have no effect on financial performance
Board Diversity And Risk-Taking: Empirical Evidence Of Indonesian Banking Industry
Full text linkGoals of this research to prove influence board_diversity on the risk-taking behaviour of Indonesian banks. Sample is used 53 bank commercial with periode from 2000-2018. We find effect positive from board diversity on risk taking commercial bank in Indonesia. Size of the diversified role of the board of directors significant effect on risk. Our study provides significant findings with respect to the development of risk-taking model behavior of Indonesian banks.Keywords:
Green Accounting Practice of Nipah (palm trees) Farmers Along Moncongloe Lappara Riverbanks
Full text linkThis study aims to implement practical management accounting on nipah water by looking for inputs and outputs for other commodities. The main problem in this study is how accounting can raise environmental problems in the form of green accounting practices. The review is seen from management accounting to determine cross production between nipah water production as capital input for other commodities. Environmental accounting practices dealing with the problem of pricing agricultural products become increasingly complex in agricultural locations. The data source is primary data taken directly from 30 nipah farmers located on the banks of the Moncongloe Lappara River, Moncongloe District, Maros Regency, South Sulawesi during 2020. The analytical method used is to measure input-output commodities with the Social Accounting Matrix. The results of this study indicate that the total contribution index of sap water production from Nipah is 456.66 to other commodities, while commodity B is 1236.04 and commodity C is 851.66. With this contribution, farmers can manage their own sources of funds sourced from nipa palm water in a sustainable manner, not only farmers in the Lappara Moncongloe River area, but also the condition of nipa palm farmers in other parts of Indonesi
The Effect of Taxes and Capital Expenditures on Economic Growth The Effects of the COVID-19 Pandemic in Indonesia
Full text linkThis study aims to determine tax revenues and capital expenditures before and during the COVID-19 pandemic on Indonesia's economic growth. The secondary data from 1980 to 2019 was collected through Badan Pusat Statistik (BPS). This study uses a descriptive quantitative approach. The analysis used in this study is to use the ARDL (Autoregressive Distributed Lag) method. The survey results indicate that tax revenues and capital expenditures in the short and long term have a positive and significant effect on economic growth in Indonesia, which follows the hypothesis of this study. Even tax revenues and capital expenditures have a significant positive impact on fiscal policy to help overcome the pandemic's economic impact. The resulting coefficient value is 0.6705. So that in the long term, an increase in tax revenue of 1 percent will increase economic growth by 0.6705 percent. Furthermore, the long-term capital expenditure variable also has a positive and statistically significant effect, with the resulting coefficient of 0.1743. an increase in capital expenditure of 1 percent will increase economic growth by 0.1743 percent