International Journal of Economics, Business Management and Accounting (IJEBMA)
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Enhancing Government Effectiveness: Human Resource Development in Village Administration
Get PDFThis research aims to examine the human resource development strategies implemented in the local village administration of Padaan, Pabelan Subdistrict, Semarang Regency, and their impact on the effectiveness of governance. Using a qualitative research approach, the study employs interviews, document analysis, and direct observations to gather insights from local government officials, village leaders, and community members. The findings reveal that while there are efforts to improve human resource capabilities, challenges such as limited professional development opportunities, inadequate training programs, and lack of clear career progression hinder the full potential of the local administration. The study contributes to the understanding of rural governance by highlighting the critical role of human resource development in enhancing governmental effectiveness and providing a foundation for future policy reforms. The originality of this research lies in its focus on a specific rural administrative context, offering practical recommendations for improving human resource strategies in similar settings. This research underscores the importance of comprehensive human resource management in driving local governance efficiency and providing a model for other rural areas to strengthen their administrative practice
Oil Shocks and Food Inflation in Nigeria: Cointegration and Granger Causality Test
Get PDFThis study uses monthly time series data from January 2012 to January 2025 to investigate the dynamic relationship between food inflation and shocks to the oil price in Nigeria. It examines how domestic oil prices, international oil prices (per US dollar), and monetary policy rates affect food inflation using the Johansen Cointegration approach, Vector Error Correction Model (VECM), and Granger Causality tests. The application of cointegration analysis is supported by the unit root tests, which demonstrate that all variables are integrated to order one. According to empirical findings, there is a significant long-run positive relationship between domestic oil prices and food inflation, implying that increases in fuel costs drive food price volatility. In contrast, international oil prices have a small and statistically insignificant long-run effect. The monetary policy rate has an unexpectedly strong positive long-run effect on food inflation, highlighting the limited effectiveness of monetary tightening in addressing cost-push inflation. Granger causality results show a bidirectional causality between domestic oil prices and food inflation, as well as a unidirectional causality between food inflation and the monetary policy rate. According to the study, Nigeria\u27s inflationary pressures are primarily driven by energy-related costs and structural inefficiencies, not monetary factors. As a result, it recommends targeted energy reforms, improved food supply infrastructure, and a coordinated policy response to reduce the inflationary impact of oil price shock
The Role of Collaborative Work Culture in Enhancing Teacher Effectiveness in SMK Negeri 1 Pabelan
Get PDFThis research aims to explore the role of collaborative work culture in enhancing teacher effectiveness in SMK Negeri 1 Pabelan and its subsequent impact on student outcomes. Utilizing a qualitative approach, the study employed in-depth interviews and focus group discussions with teachers and school leaders to understand the dynamics of collaboration within vocational education settings. The findings reveal that a collaborative work culture positively influences teacher effectiveness by fostering continuous professional development, enhancing teaching strategies, and improving student engagement. By integrating interdisciplinary collaboration and co-teaching, teachers were able to provide a more holistic and relevant educational experience, bridging the gap between theoretical knowledge and practical skills. Moreover, collaboration was found to reduce professional isolation, increase job satisfaction, and encourage innovation among teachers. The study highlights the significance of investing in collaborative practices to improve not only teacher performance but also overall educational outcomes, particularly in vocational education, where the goal is to prepare students for the workforce. The originality of this research lies in its focus on vocational education, where the integration of academic theory with practical application is crucial, and where collaboration can significantly impact career readiness. This study provides valuable insights for educators, administrators, and policymakers aiming to enhance teaching quality and student preparedness in vocational setting
Corporate Tax Responsibility: Analysis of the Role of Companies in Promoting Sustainable Tax Behavior
Get PDFThis study aims to analyze Corporate Tax Responsibility (CTR) in Indonesia, specifically how companies disclose tax-related information in their reports. This study focuses on a qualitative content analysis of annual reports and financial statements of companies in Indonesia that have reported their finances using eXtensible Business Reporting Language (XBRL) to the Indonesia Stock Exchange (IDX) and the Directorate General of Taxes (DGT) from 2019 to 2023. The results of the study indicate that Indonesian companies are increasingly aware of their role in the national tax system. It was found that the phrase “Tax Policy” appeared most frequently in the reports, followed by “Tax Reconciliation” and “Effective Tax Rate,” which were consistently disclosed. In conclusion, companies in Indonesia largely comply with mandatory reporting requirements and provide technical details in their financial notes. This study recommends that companies provide a more comprehensive narrative about their tax policies and governanc
Business Sustainability Transformation in Creative Culinary SMEs in Surakarta City
Get PDFThe creative industry is one of the strategic sectors that can significantly drive national economic growth. In this context, Micro, Small, and Medium Enterprises (MSMEs) operating in the creative industry, particularly the culinary sector, demonstrate great potential in creating economic value while also opening up employment opportunities. This study aims to develop a business sustainability model for creative industry MSMEs through business diversification and the implementation of environmentally friendly human resource management practices. The research focuses on culinary sector MSMEs in the city of Surakarta as a representation of the rapidly growing and highly competitive creative industry. Data collection methods include literature review, surveys, and interviews with culinary sector MSMEs in the city of Surakarta. The results of this study are expected to contribute theoretically to the development of a business sustainability model and serve as a practical guide for SMEs in enhancing the resilience and sustainability of their businesses amid the dynamic, competitive, and sustainable business environmen
Impact of Financial Literacy and Attitudes on FEB Untan Students\u27 Financial Management Behavior
Get PDFAttitudes and financial literacy are increasingly recognized as pivotal factors in shaping responsible financial management behavior among university students. In today’s complex financial environment, where digital transactions and consumer credit are more accessible than ever, equipping students with the right knowledge and mindset has become essential (Lusardi & Mitchell, 2020; OECD, 2023). This study explores the influence of financial literacy and financial attitudes on students\u27 financial behavior, focusing on 217 students from the Economic Education program at FEB Untan, selected through purposive sampling. Data were analyzed using SPSS to ensure statistical reliability. The results indicate that students with higher levels of financial knowledge and more positive financial attitudes demonstrate better financial management practices. Their ability to make informed decisions, budget effectively, and avoid impulsive spending reflects the integration of financial understanding into everyday behavior. These findings underscore the importance of enhancing financial literacy and fostering positive financial attitudes to better prepare students for navigating increasing financial complexities and achieving long-term financial well-bein
China\u27s Economic Transformation Strategy: A Model for Papua New Guinea Development
Get PDFBefore 1978, China was indisputably among the most destitute countries globally and was on the brink of total macroeconomic failure. Therefore, in 1978, the nation implemented a market-oriented economic reform and has since emerged as the world\u27s fastest-expanding economy. When adjusted for buying power parity, China\u27s GDP has surpassed that of any other country in the world and it ranks second in nominal GDP, behind only the US. In spite of its vast natural resource endowment, achieving development in PNG has proven to be elusive. Although PNG specializes in crude oil production in the Pacific region and ranks 42nd globally, it is now one of the world\u27s poorest nations. This report analysed China\u27s economic reform effort and its potential applicability as a model for growth in PNG. Among other things, the nation\u27s present economic woes have turned it into a crippled giant, and this research suggested that corruption and leadership failure are to blame. This study used the documentary approach, and the data produced were subjected to qualitative analysis. The analytical discussion revealed that robust economic plans or policies, along with exceptional or visionary leadership, laid the foundation for China\u27s economic feats. Thus, the study proposes that the present underdeveloped state of PNG\u27s economy may be improved by putting in place efficient government, excellent leadership, more funding for education and the development of human capital, and the organization of subsistence farming into cooperative societies. Therefore, the elimination of poverty, which is linked to inadequate governance, would be eradicated, and the typical mindset of the political elite in PNG of transforming the nation into a means of accumulating money would be abandone
Semiotic Analysis and Moral Message in the Film Parasite
Get PDFThe 2019 film Parasite is a film that tells about social and economic disparities in the lives of two families, which carries many moral messages for film lovers in Cianjur. The topic of Parasite 2019 is considered to attract the attention of researchers because the film was widely discussed and was a trend at that time, receiving many nominations and world awards. The 2019 film Parasite became the first film from South Korea to receive an Academy Award nomination and the first non-English language film to win a nomination for best film. The film also received four nominations at the 73rd British Academy Film Awards, winning for film not in the English language and best original screenplay. The film was also the first non-English language film to win the Screen Actors Guild Award for outstanding performance in a motion picture. This film by director Bon Joon Ho managed to get more than 10 million viewers, namely a total of around 10,249,000 viewers. This research is qualitative research using John Fiske\u27s hermeneutics and semiotics approach. There are stages for analyzing objects according to John Fiske, namely the Reality and Representation stages. The results of this research show that the 2019 film Parasite is a film that represents the meaning of social and economic inequality that occurs in South Korea which is packaged nicely in a film
The Influence of Television User Satisfaction on Youtube Media Adoption in the Cipanas Kabar Facebook Group
Get PDFTV The presence of the internet provides an additional medium for receiving various information. One of these media is Youtube. This study aims to examine the effect of television user satisfaction on the adoption of Youtube media in the Facebook group Kabar Cipanas. The method used in this research is quantitative method. The theory used in this research is the Uses and Gratifications theory by Katz, Blumer and Gurevitch and the innovation diffusion theory by Evert M. Rogers and Floyd G. Shoemaker. The data testing technique was carried out using IBM SPSS Statistics 22 (64-bit edition) 2013 software. The results of this study indicate that TV user satisfaction has a significant effect (0.006) on the adoption of Youtube Media in members of the Facebook group Kabar Cipana
Analysis of Raw Material Supply in Sadamalun Caramel Potato Donut Msmes in Karawang
Get PDFThis study aims to determine the most effective inventory management at UMKM Caramel Potato Donut Sadamalun Karawang. Using a descriptive qualitative approach, researchers analyzed inventory management in the UMKM Caramel Potato Donut Sadamalun Karawang. Data from observations, interviews and documentation shows that inventory management at UMKM Caramel Potato Donut Sadamalun Karawang is not optimal. This is indicated by the minimal inventory available and high storage costs and also high inventory costs, due to limitations in managing inventory. For this reason, researchers use the EOQ technique to analyze inventory which can support inventory management effectively and efficientl