International Journal of Business, Law, and Education
Not a member yet
608 research outputs found
Sort by
Authority of Administrative Court in Establishing Administrative Sanctions for Local Government Officials Who Do Not Implement Administrative Court Verdict
No full textThis study is motivated by the lack of adherence among local government officials in executing decisions issued by the Administrative Court (PTUN). Furthermore, there is a legal inconsistency between Law Number 51 of 2009, which amends Law Number 5 of 1986 on Administrative Courts, and Law Number 30 of 2014 on Government Administration. This discrepancy concerns the sanction mechanisms for government officials who disregard PTUN rulings, potentially leading to ineffective enforcement. The research aims to examine the existing administrative sanction regulations and develop an optimal sanction framework for local government officials who fail to comply with PTUN decisions. Utilizing a normative approach, the findings reveal two distinct methods for enforcing administrative sanctions. Consequently, the author advocates for regulatory reform by redefining Administrative Court authority, enabling it to impose administrative sanctions on non-compliant officials. This adjustment is intended to reinforce the principle of separation of powers and ensure legal certainty
The Moderating Role of Liquidity in the Relationship between Leverage, Firm Size, and Profitability
No full textThis study aims to analyze the role of liquidity in moderating the effect of capital structure and firm size on profitability. The data used in this research is secondary data from companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The study employs panel data with a sample of 45 companies selected using purposive sampling, resulting in 225 observations. The analysis uses panel data regression with EViews 13 software, with the best model chosen through the Chow, Hausman, and Lagrange Multiplier tests. The study results indicate that capital structure and liquidity do not significantly affect profitability, while firm size positively affects profitability. Furthermore, liquidity does not moderate the effect of capital structure and firm size on profitability. These findings provide implications for companies and investors in designing strategies and making decisions based on financial analysis to maintain stable financial performance
The Impact of the HPP Law on Changes in MSME Income Tax Rates and Modernization of the Tax System on MSME Taxpayer Compliance
No full textThe Law on Harmonization of Tax Regulations (UU HPP) has brought significant changes to the taxation system in Indonesia, especially regarding income tax rates for Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyse the influence of the Law on HPP and the modernization of the tax system on MSME taxpayer compliance. The research method uses a quantitative approach with data collection through a survey of MSME actors in various sectors. The results of the study show that the reduction in income tax rates on MSMEs increases the level of taxpayer compliance. In addition, the application of technology in the taxation system facilitates tax reporting and payment, which in turn encourages MSME involvement in fulfilling their tax obligations. Tax modernization contributes to transparency and efficiency, so that MSMEs feel more comfortable in carrying out their tax obligations. The results of this study are expected to provide input for policy makers in formulating more effective strategies to improve tax compliance and encourage the growth of the MSME sector in Indonesi
The Role of Work Environment, Motivation, and Discipline in Improving Teacher Performance
No full textThis study aims to analyse the effect of work environment, work motivation, and work discipline on teacher performance in Tanralili Sub-district, Maros, both partially and simultaneously. Data were collected through distributing questionnaires to 191 respondents, and data were analysed using multiple linear regression method. The results showed that the work environment has a significant positive effect on teacher performance, especially through aspects of work facilities and communication that create a conducive work atmosphere. However, work motivation, measured through physical needs such as rewards in the form of salary, shows a negative influence on teacher performance, indicating that financial motivation alone is not enough to optimise performance. Work discipline, measured through attendance and vigilance indicators, also has a negative influence on performance, although it remains an important factor in supporting performance improvement. Simultaneously, these three variables contribute 9.5% to teacher performance, while the remaining 90.5% is influenced by other factors such as competence, leadership style, or social environment. The F test results show a significant joint effect of these variables on teacher performance. The implications of these findings underscore the importance of performance improvement strategies through improving the work environment, providing more thorough motivation, and improving discipline holisticall
The Influence of Leadership and Co-Worker Relationships on Employee Productivity at the Main Clinical Laboratory of Siaga Medika Jakarta
No full textThis study aims to analyze the influence of leadership and co-worker relationships on employee productivity within the work environment of the Main Clinical Laboratory at Siaga Medika Jakarta. The research employs a quantitative approach using regression analysis, with 15 employees serving as respondents. Data collection was conducted through a structured questionnaire, which was tested for validity and reliability to ensure the accuracy of the findings. The results indicate that both leadership and co-worker relationships have a positive and significant impact on employee productivity. These findings suggest that effective leadership contributes to a structured and motivational work environment, while harmonious co-worker relationships foster collaboration and teamwork, ultimately enhancing overall organizational productivity
The Role of Internal Communication and Employee Engagement in The Performance of Medical Workers at Klinik Ismail Medika
No full textInternal communication and employee engagement are crucial factors in improving the performance of medical workers, especially in clinical environments that demand efficiency, coordination, and high-quality services. This study aims to analyze the role of internal communication and employee engagement in the performance of medical workers at Klinik Ismail Medika. The research method used is a quantitative approach with a survey technique conducted among medical personnel in the clinic. Data were collected through questionnaires measuring the effectiveness of internal communication, employee engagement levels, and medical staff performance. The study results indicate that effective internal communication positively contributes to increasing employee engagement, which ultimately impacts the performance of medical workers. The implications of this study emphasize that clinic management needs to develop more effective internal communication strategies and create a work culture that supports employee engagement to enhance the quality of healthcare services
Non-Financial Performance Indicators and Corporate Burnout: A Narrative Review
Full text linkCorporate burnout has emerged as a critical challenge in modern workplaces, particularly in organizations struggling to achieve a sustainable work-life balance. This study explores the role of management accounting in mitigating burnout through the integration of non-financial performance indicators (NFPIs), strategic budgeting for employee well-being, and workload optimization models. Adopting a narrative review approach, this research synthesizes insights from scholarly literature on management accounting, corporate governance, and occupational well-being. Anchored in Stakeholder Theory and Contingency Theory, the study highlights how organizations incorporating NFPIs into performance management frameworks experience reduced employee stress, improved retention rates, and enhanced operational efficiency. However, significant barriers—such as corporate resistance, measurement complexities, and leadership inertia—hinder the widespread adoption of well-being-focused accounting strategies. The findings contribute to the evolving role of management accounting in human capital sustainability, emphasizing the need for accounting professionals and business leaders to integrate burnout prevention metrics into financial decision-making. This study also outlines practical recommendations for embedding employee-centric financial planning models within corporate governance structures. By bridging the gap between financial and well-being metrics, the study offers a roadmap for future research on the intersection of management accounting and workplace sustainability
Legal Protection for Cooperatives Whose Customers Commit Breach of Contract: Study of Decision Number 293/Pdt.G/2021/PN MDN
Full text linkThis study aims to analyze the legal considerations taken by judges in cases of breach of contract (default) by customers against cooperatives, based on Decision Number 293/Pdt.G/2021/PN Mdn, and to identify appropriate legal measures that can be pursued by cooperatives in resolving such cases. The research employs a normative legal method with a case study approach. Data were collected through a literature review and analyzed using a descriptive-analytical method. The findings reveal that the judge's considerations are influenced by several factors, including the terms of the contractual agreement, the supporting evidence submitted by the parties, and the contextual impact of the COVID-19 pandemic. In dealing with cases of default, cooperatives may adopt persuasive measures and engage in alternative dispute resolution mechanisms. This study contributes theoretically to the field of legal studies, particularly in understanding judicial reasoning in civil cases, and provides practical insights for cooperatives in managing contractual disputes effectively
The Effects of Retro-Themed Content, Emotional Resonance, and Brand Consistency on Customer Re-Engagement
Full text linkThis study investigates the effects of retro-themed content, emotional resonance, and brand consistency on customer re-engagement. Using a structured questionnaire adapted from established scales, data were collected from 300 respondents and analyzed through descriptive statistics, reliability testing, confirmatory factor analysis, and multiple regression. The findings reveal that retro-themed content positively influences customer re-engagement both directly and indirectly through emotional resonance, which serves as a significant mediator. Brand consistency also contributes positively to customer re-engagement, though to a lesser extent. These results highlight the importance of leveraging nostalgia in marketing strategies while ensuring consistent brand messaging to strengthen emotional connections and encourage repeated interactions. The study provides theoretical and practical insights for marketers seeking to enhance customer loyalty through retro-themed campaigns
Problem-Based Learning Methods In Mathematics Courses: Systematic Literature Review
Full text linkThe purpose of this study is to determine and explain the impact of problem-based learning models on mathematical learning, namely achieving the achievement of mathematical learning goals. The method used in this study is a systematic method of literature review. From the results of the search strategy, 200 articles were found from 2010 to 2021, and were gradually systematically selected in 10 articles related to the topic of problem-based learning models in mathematics. The results of this study show that the impact of problem-based learning models claims mathematics learning. It shows that 10 tested articles can answer research questions. In other words, (1) How are mathematical learning goals achieved based on the results of reviews of research articles on problem-based learning models? (2) Do problem-based learning models affect the achievement of mathematics learning goals? The results and results of these articles show an increase in construction of mathematics learning goals after the implementation of problem-based learning models in mathematics. This means that (1) increase students' cognitive skills, (2) improve problem-solving capabilities, (3) increase student learning outcomes, and (4) increase student growth. These results demonstrate that there is an impact of problem-based learning models on mathematics learning