InJEBA : International Journal of Economics, Business and Accounting
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The Influence Of The Village Financial System, Government Internal Control System, Transparency, And The Role Of Village Apparatus On Accountability Of Village Financial Management
Full text linkThis study aims to determine the influence of the village financial system, government internal control system, transparency and the role of village apparatus on the accountability of village financial management in villages in the Kuantan Tengah District, Kuantan Singingi Regency. This type of research is quantitative. The data used are primary data obtained from the distribution of questionnaires. The population of this study is all village officials and BPD members from 20 villages in the Kuantan Tengah sub-district. The sampling technique uses purposive sampling. The data analysis method used is Structural Equation Modeling based on – Partial Least Square (SEM-PLS) with Smart PLS 4 data analysis tool. The results of this research show that the village financial system, government internal control system, transparency and the role of village officials influence management accountability. village finances. The R square test results show that the contribution of all independent variables in explaining the dependent variable is 71.9%, while the other 28.1% is influenced by other factors outside this research
Comparison of Tax Avoidance Between Non-Financial Sectors at IDX (Case Study: IDX-IC Classification Period 2018-2022)
Full text linkEach sector has different regulations regarding tax calculation and of course there are variations in tax avoidance between these regulations. The aim of this research is to analyze the differences and comparative levels of tax avoidance practices between non-financial sectors on the Indonesian Stock Exchange with the IDX-IC classification measured by BTD, Cash ETR, Curremt ETR, GAAP ETR, LRC ETR, and TAXPLAN. The method used in this research is quantitative description. The results of the analysis show that there are differences in tax avoidance practices carried out by each sector. The findings of this research also show that, compared to other industries studied using the BTD proxy, the property and real estate industry has the lowest tax avoidance, while the research results tested with Cash ETR, Current ETR, GAAP ETR, LRC ETR, and TAXPLAN showed different results where the Property and Real Estate Sector carried out greater tax avoidance practices in the five year research period
The Influence of Leader-Member Exchange and Mindfulness on Work Engagement at PT Great Giant Pineapple
Full text linkThis study aims to examine the direct influence of leader-member exchange and mindfulness on work engagement in permanent employees in the farming service department of PT Great Giant Pineapple. The research was conducted using a quantitative approach with data collection using a questionnaire with a Likert scale. The sampling method used probability sampling with simple random sampling technique, with a sample size of 180 respondents. Instruments, hypothesis testing, and research data were analyzed using SPSS 26 software. This research analysis method uses multiple regression analysis. The results showed that this study supports all hypotheses, leader-member exchange has a direct positive and significant effect on work engagement, and mindfulness has a direct positive and significant effect on work engagement, based on the research that has been done, indicating that companies need to develop mutually supportive relationships based on trust to encourage strong work engagement. Increasing mindfulness in individuals can help employees work multitasking, because it can build a higher level of vitality in work activities, then in an effort to maintain strong work engagement, companies should provide creative challenges and innovations in work tasks
Performance Analysis Bank Group Based on Core Capital 4 (KBMI4) 2017–2022
Full text linkIn this research, a sample of banks from the KBMI 4 group is used to describe banking sustainability during the COVID-19 crisis. In this group, bank profits and assets increased during the event period. The aim of this research is to see and analyze the influence of six (six) independent variables on bank profit achievement. Apart from that, this research also evaluates and analyzes the influence of the type of ownership and the time period of the incident on the achievement of bank profits, to determine which entity is most effective in achieving bank profits at this time. In this research, multiple regression methods and difference tests were used. The results show that three variables (ASSET, BOPO, and LDR) have an impact on profits, while three variables (CAR, NPL, and NIM) have no influence. However, based on the type of bank ownership between State-Owned Enterprises and National Private Enterprises or based on the time period of the incident, there is no difference in influence in achieving bank profits. 
Analysis of The Influence of Risk Management And Hospital Management Information System on The Performance of Regional Public Hospitals (Empirical Study at Regional General Hospitals in Lampung Province)
Full text linkAs health service providers, hospitals have a big responsibility to provide high quality services. This is achieved by paying attention to security, health and occupational safety aspects in providing health services. One of the main efforts is through identification, assessment and risk management to minimize the possibility of unwanted risks and injuries for patients and medical personnel involved. Problem Does risk management have a significant effect on the performance of regional hospitals in Lampung Province? Does the Hospital Management Information System (SIMRS) have a significant effect on the performance of Regional Hospitals in Lampung Province. The research method used in this research is quantitative descriptive research using survey methods. The results of the research are that risk management has a positive and significant influence on the performance of Regional General Hospitals (RSUD). This is proven by the path analysis coefficient data showing that risk management contributes 35.9% to improving hospital performance. The Hospital Management Information System (SIMRS) has a positive and significant influence on the performance of Regional General Hospitals (RSUD). This research shows that SIMRS contributed 63.7% to improving RSUD performance, which is reflected in the path analysis coefficient value of 0.637. The implication of the finding that risk management has a positive and significant influence on the performance of Regional General Hospitals (RSUD) is the need to improve risk management strategies by hospital management. This may include developing and implementing comprehensive risk management policies and procedures, ongoing training for staff on risk identification and mitigation, and improving risk monitoring and evaluation systems
The Influence Of Strategic Shopeepay, Spaylater, And Cash On Delivery Payment Methods Purchasing Decisions in E-Commerce
Full text linkThis research to determine the influence of the ShopeePay, SpayLater, and Cash on Delivery variables on consumer purchasing decisions. The research was conducted on the Panam community in Pekanbaru City. The type of research used in quantitative research. The sample consisted of 96 people using purposive sampling technique. The data analysis method in this study uses multiple linear regression with the SPSS Statistics Application. The research results show that the ShopeePay variable (X1) has a positive and significant effect on purchasing decisions (Y), the SpayLater variable (X2) has no effect on purchasing decisions (Y), and Cash on Delivery (X3) has a positive and significant effect on purchasing decisions. (Y)
The Influence Of Online Customer Reviews, Online Customer Ratings and Price Consciousness on Purchasing Decisions in Shopee E-Commerce on Gen Z Sub-District Binawidya Pekanbaru City
Full text linkThis research was conducted in gen z, Binawidya District, Pekanbaru City. The aim of this research is to analyze the influence of online customer reviews, online customer ratings and price consciousness on purchasing decisions in Shopee e-commerce in Gen Z, Binawidya District, Pekanbaru City. The data collection technique uses a questionnaire. The type used in this research is a quantitative type regarding the influence between variables. Research data was analyzed using SPSS version 24. The sample in this study was Gen Z, Binawidya District, Pekanbaru City, totaling 96 people using the purposive sampling method. Based on the results of this research, it shows that Online Customer Reviews, Online Customer Ratings and Price Consciousness influence purchasing decisions both partially and simultaneously. The results of the Coefficient of Determination (R2) show that the R square value is 0.770 or 70%, indicating that the variables Online Customer Review, Online Customer Rating and Price Consciousness as a whole have an influence of 70% on purchasing decisions. Meanwhile, the remaining 30% is influenced by line variables which were not examined in this research.
 
Audit Committee, Auditor Tenure and Company Size: Implications for The Integrity of Financial Reports
Full text linkThe discovery of company dishonesty in disclosing financial reports can have a negative impact on interested parties because it can be misleading in decision making due to inaccurate information presented. This research aims to determine the influence of the Audit Committee, Audit Tenure, and Company Size on the Integrity of Financial Reports in Insurance Sub-sector Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research uses quantitative methods. The sample in this study was selected using a purposive sampling technique and obtained 68 analysis units from 17 companies. Data analysis in this research uses panel data analysis. The results of this research indicate that the Audit Committee and Audit Tenure have a negative effect on the integrity of financial reports, while company size has no effect on the integrity of financial reports.
 
Analysis of Factors Influencing Procurement Fraud in Government Agencies Environment (Case Study at Regional Apparatus in “XYZ” Regency)
Full text linkThis study aims to examine factors such as the Quality of the Procurement Committee, Goods/Services Procurement Systems and Procedures, Goods/Services Procurement Ethics, and Goods/Services Procurement Environment against Fraud in the Procurement of Goods/Services in Government Agencies. The research method used in this study is a quantitative method. The population in this study was the Head of Service, Treasurer, and Head of Sub-Division of Finance, and the sample in this study was the Regional Work Unit in “XYZ” Regency. The source of the data used in this research is the main/primary data obtained directly from the questions/statements (questionnaires) distributed to the respondents. The data analysis method used in this study is the Statistical Program for Social Science (SPSS) to test the four hypotheses proposed in this study. The results of this study indicate that systems and procedures are proven to have a positive influence on procurement fraud in government agencies, while the quality of the Procurement Committee, Procurement Ethics, and the Procurement Environment are not proven to have a positive effect on procurement fraud in government agencies.
 
Institutional Quality and Macroeconomic Indicators on Foreign Direct Investment in Developing Asian Countries
Full text linkThis research endeavors to scrutinize the influence of institutional quality and macroeconomic factors on Foreign Direct Investment (FDI). The institutional quality dimensions analyzed include political stability and corruption, while the macroeconomic variables encompass Gross Domestic Product (GDP) and exchange rates. The study's sample comprises developing Asian nations over the period from 2012 to 2019. Employing a quantitative methodology, the study leverages panel data analysis to derive its findings. The results indicate that political stability and exchange rates do not exert a statistically significant effect on FDI. In contrast, corruption is found to have a negative and significant association with FDI, whereas GDP shows a positive and significant correlation. Based on these outcomes, it is advised that developing countries in Asia should prioritize the enhancement of institutional quality, particularly by mitigating corruption, as it poses a substantial impediment to FDI inflows. Future research is encouraged to refine the model by incorporating additional variables and employing dynamic panel data analysis to facilitate a more comprehensive exploration of the evolving interrelations among variables over time
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