Electronic Journal Fakultas Ekonomi UNIA (Universitas Islam Attahiriyah)
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IDENTIFIKASI HAK KEKAYAAN INTELEKTUAL, PENGETAHUAN TRADISIONAL DAN EKSPRESI BUDAYA TRADISIONAL (PTEBT) LURIK KLATEN
No full textPurpose- This research aims to: (1) examine the activities of the center and community (community) carriers of lurik Klaten; (2) To thoroughly examine the PTEBT lurik Klaten; and (3) Identifying IPR documents at the Klaten lurik center. Design/methodology/approach- Qualitative research methods with a juridical empirical approach or legal sociology.
Findings- The research results show that the documentation system for standard lurik motifs is still incomplete and there is a lack of knowledge of traditional craftsmen on lurik production.
Implication- It is necessary to pay attention to the intellectual property rights of the craftsmen for the copyright of the creation of new motifs from each lurik craftsman, this is aimed at avoiding imitation / counterfeiting of lurik motifs.
Keywords: Intellectual Property Rights, Traditional Knowledge, Traditional Cultural Expression
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI
Full text linkPurpose- This research aims to analyze the dynamic correlation by using stock prices daily data of 6 ASEAN equity markets during the period of 2007 until 2017 and then try to analyze the interdependence between equity markets.Design/methodology/approach- The sample research method uses a purposive sampling technique with a total sample of 14 companies that meet the criteria. The statistical analysis used is SEM PLS.Findings- This research provides information and consideration for management to pay more attention to CSR, GCG activities and company performance. The greater the value of financial performance, the value of the company declared better. CSR disclosure can not only improve the company's image in the eyes of stakeholders, but CSR disclosure has become a global issue that receives wide attention.Implications- The result shows that the interdependence between ASEAN 6 stock market seems still in high volatility, and the progress of correlation between the stock market did not have any significant leap as expected from the ASEAN Economic Community.
Keywords: Financial Performance, Corporate Social Responsibility, Good Corporate Governance, Company Valu
PERAN ENTREPRENEURIAL COMMUNITY DAN DIGITAL ENTREPRENEURIAL ORIENTATION TERHADAP ENTREPRENEURAL PROCESS DALAM MENGHASILKAN ENTREPRENEURIAL PERFORMANCE
Full text linkPurpose- This study aims to examine the role of the entrepreneurial community and digital entrepreneurial orientation towards the entrepreneurial process in producing entrepreneurial performance.
Design/methodology/approach- The quantitative research design was used through field research in Wonogiri District, Baturetno District, Watuagung Village, Sendang Hamlet. A total of 31 respondents were randomly selected through questionnaires.
Findings- The results of this study indicate that the entrepreneurial community does not affect the entrepreneurial process, digital entrepreneurial orientation influences the entrepreneurial process, entrepreneurial process influences entrepreneurial performance.
Implication- Related parties need to make efforts to improve entrepreneurial performance through mentoring members of the community in directing and developing their businesses; conduct interactive communication between management and members of the association; and forming SME groups in the context of operational and development cost efficiency (production training, managerial finance, marketing, and others)
Keywrods: entrepreneurial community, digital entrepreneurial orientation, entrepreneurial process, entrepreneurial performance
 
PENGARUH KEPUTUSAN PEMBELIAN TERHADAP KINERJA BISNIS INDUSTRI PUPUK ORGANIK
Full text linkPurpose– The purpose of this study is to analyze the influence of market attractiveness, unique resources, and decision to buy towards the business performance of the organic fertilizer industries in Indonesia. Methodology –The research method used is in this research is a descriptive method using scoring analysis and verification method by using quantitative analysis. The determination of the sample is done through Simple Random Sampling because the organic fertilizer industries have the same characteristic, and the analysis tool used is Partial Least Square (PLS). Findings– The results of this study indicate that the unique resources have a significant influence compare to market attractiveness against business performance through the intervening variables of the decision to buy. The decision to buy also has a significant influence on business performance because market attractiveness and unique resources need to obtain the decision to buy from consumers in order to produce good business performance. Implications –Thus, the understanding of the needs and wants of consumers and continuing to develop company resources is something that can improve the business performance of the organic fertilizer industries in Indonesia.Keywords: Market attractiveness, Unique resources, Decision to buy, Business performanc
PERSPEKTIF WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH TENTANG MAKNA PAJAK DAN IMPLIKASINYA
No full textPurpose- This study aims to determine the meaning of tax and its implications from the perspective of the UMKM taxpayers.
Design/methodology/approach- Qualitative research with the object of research is the MSME entrepreneurs in the city of Yogyakarta, totaling three sources.
Findings- The results of the study confirm that the UMKM taxpayers have interpreted tax in accordance with Law Number 28 of 2007. UMKM taxpayers interpret tax as a reward for income and obligations.
Implication- Based on the results of the research, the government is required to be consistent with the policies that have been determined, especially regarding taxation, and to provide comprehensive socialization on taxation to all levels of society, especially MSME players. Changes in policy that are not followed by equal outreach, can lead to misunderstanding for taxpayers because they cannot implement or follow policies properly.
Keywords: SMEs, Ta
SOSIAL EKONOMI DAN KESEJAHTERAAN NELAYAN DI WILAYAH TELUK JAKARTA: LITERATURE REVIEW
Full text linkAbstract This research is a literature review with the aim of producing a study of the results of previous studies related to social, economic, environmental and welfare of fishermen, especially in the bay area of Jakarta. The results of the research carried out by previous researchers focused a lot on environmental issues, reclamation and a little discussion on social, economic, environmental and welfare issues of fishermen. The results of the literature review show the phenomenon of problems surrounding fishermen and their lives in the Jakarta Bay area which includes social, economic, environmental and welfare aspects. The results of the study indicate that the study has not been carried out comprehensively, integrated and sustainable and has not shown any impact from the results of previous studies. Research on literature review with the title of Socio-Economic and Fishermen's Welfare in the Jakarta Bay Area is focused more deeply by using exploratory research methods on the sample results of previous studies using secondary data in the period 2003-2018. This research literature review is expected to be a reference to improve the research framework that is more integrative, synergistic and sustainable so that it can answer existing problems.
Keywords: Literature review, economy, welfare, fishermen, explorative
PENGARUH KEBIJAKAN SPIN-OFF DAN PERTUMBUHAN EKONOMI TERHADAP KESEHATAN BANK UMUM SYARIAH
Full text linkPurpose- This study aims to determine the effect of the spin-off policy and economic growth on bank health both partially and simultaneously.Design/methodology/approach- This research is a quantitative and verification research that is to do calculations on financial data obtained to solve existing problems in accordance with the objectives research. Secondary data over 2014-2018 obtained from the bank's annual report. The analysis was carried out by applying Multiple Linear Regression models using the SPSS program on 6 banks based on purposive sampling.Findings- Estimation results show that during the 2014-2018 study period, spin-off policy and GDP had no influence on the health of banks both in terms of capital and financing/problem loans. But simultaneously, in terms of capital/capital and financing/credit problems show that the independent variable has an influence on the dependent variable.Implications-The scope of this research only covers 6 Sharia Commercial Banks namely, PT Bank BNI Syariah, PT Bank Central Asia Syariah, PT Bank Syariah Mandiri, PT Bank BRI Syariah, PT Bank BTPN Syariah, and PT Bank Bukopin Syariah. Thus, the observation can be extended by making comparisons with other Sharia Commercial Banks that have conducted spin-off.Keywords: Health of Sharia Commercial Bank, Spin-Off Policy, Economic Growt
EXPLORING GEOPARK DESTINATION VALUE
No full textPurpose- This research aims to analyze and explore the information of Geopark and its component which are cultural values, scenic values, environmental values, social valuesDesign/methodology/approach- In this study the authors used qualitative research which produces descriptive that directed to describe the phenomena that occur related to Geopark tourismFindings- this study gave a conclusion about the new value created in the geopark, they are emotional value and financial value which differs from the concept of the. Scenic value, Environmental value, Cultural value, Social value are the same as the concept in reference journal of this research. Implications- the result shows that indicating that values can still be generalized while Environmental values are the most considered by tourists to visit GeoparkKeywords: geopark, cultural values, scenic values, environmental values, social value
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE
Full text linkPurpose- This study aims to determine the effect of Corporate Social Responsibility (CSR), Profitability, Leverage, Capital Intensity, Size, Sales Growth on Tax Avoidance.Design/methodology/approach- The research data is the annual financial report data (annual report) of manufacturing companies listed on the Indonesia Stock Exchange for the period 2012 to 2017 with nonprobability sampling methods and purposive sampling techniques.Findings- The results showed that CSR disclosure, profitability, leverage, capital intensity, and sales growth did not have a significant effect on tax avoidance, this meant that the higher the disclosure of CSR, profitability, leverage, capital intensity, and sales growth, the company continued to pay taxes ( high ETR value). Company size has a significant positive effect on tax avoidance, meaning that the higher the size of the company, the company conducts tax avoidance (low ETR value). Implication- For regulators, it is necessary to tighten policies related to tax regulations for business entities in Indonesia to reduce tax burden avoidance by companies by carrying out tax avoidance practices.Keywords: corporate social responsibility, profitability, leverage, capital intensity, company size, sales growth and tax avoidanc
TRANSMISI BAURAN KEBIJAKAN BANK INDONESIA PADA STABILITAS HARGA
Full text linkPurpose- This study aims to analyze Bank Indonesia monetary and macroprudential policy mix in achieving price stability as the goal of the policy.Design/methodology/approach- The variables were used in this study are inflation rate, asset price, exchange and credit rate, and inflation expectation, while the instrument used is the BI Rate which represents the monetary policy and GWM LDR which represents macro-prudential policy. The analysis method uses VAR by using data from the 2011M4-2018M5 periods.Findings- The VAR estimation showed that BI Rate affected the inflation rate through asset price, exchange rate, and credit. The GWM LDR instrument affected the inflation rate through asset price and credit. The IRF test showed that the shock on the BI Rate instrument was responded as negative by the inflation rate with 5 months lag, while the shock on GWM LDR as the macroprudential policy instrument was responded as negative by the inflation rate with 2 months lag. Implications- This indicates that the mix of monetary and macroprudential policy instruments can be used by BI in achieving its final policy objectives, and exploration of the selection of instruments used is needed. The findings show inflation expectations have a significant negative effect on the inflation rate in transmitting monetary policy by BI.Keywords: Policy Mix, Price Stability and VA