The International Journal of Business Review (The Jobs Review)
The aim of this The International Journal of Business Review (The Jobs Review)is to promote a principled approach to research on Management Office, Accounting, Sharia Accounting and Accounting Education, Economics, Islam Economics and Economic Education related concerns by encouraging inquiry into the relationship between theoretical and practical studies.
The International Journal of Business Review (The Jobs Review), an electronic journal, provides a forum for publishing the original research articles from contributors, and the novel technology news related to Management Office, Accounting, Sharia Accounting and Accounting Education, Economics, Islam Economics and Economic Education.
Articles
114 Documents
<![CDATA[COMPLIANCE OF MICRO SMALL MEDIUM ENTERPRISE TAX PAYERS TO GROSS REGIONAL DOMESTIC PRODUCT ]]>
<![CDATA[Nawangsasi, Yuli]]>;
<![CDATA[Nasrudin, Inayati]]>;
<![CDATA[Purnamawati, Hilda]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 1, No 2 (2018): The International Journal of Business Review. December 2018 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v1i2.12885
<![CDATA[Increasing the number of Micro Small and Medium Enterprise local government of Bandung is a potential source of income from the local tax sector to increase development an economic city of Bandung. This research is to describe the role of tax payer compliance rate on Micro Small and Medium Enterprise to increase the Gross Regional Domestic Product as measured by the increase government expenditures of finance development of Bandung city during period 2013 – 2016. The method of study is descriptive verificatif by using the analytical tool Two Stage Least Square. The result of the analysis indicates that compliance of micro enterprise tax payers will impact to increase the gross regional domestic product through the increased government expenditures sourced from local tax revenues.]]>
<![CDATA[MODEL OF HIGHER EDUCATION PERFORMANCE BASED ON TOTAL QUALITY HUMAN RESOURCE MANAGEMENT (TQHRM) AND KNOWLEDGE STRATEGY ]]>
<![CDATA[Kusnendi, Kusnendi]]>;
<![CDATA[Askolani, Askolani]]>;
<![CDATA[Ciptagustia, Annisa]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 1, No 2 (2018): The International Journal of Business Review. December 2018 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v1i2.14205
<![CDATA[Universities are organizations with inputs and outputs in the form of human resources so that in achieving quality graduates required quality input. By improving the quality of lecturers and educational staff is a quick way to improve the quality of graduates. In addition, in the process of transformation, organizational support is needed through an organization-focused culture of knowledge. In this case, colleges are trying to optimize what they have to determine the right strategy. Based on our previous research results the commitment of human resources is the factor that most influence the performance of universities. One way that is used is to associate the concept of quality with human resource management as a system of human resource improvement, which is with total quality human resource management (TQHRM). This study aim to develop a performance model of higher education organizations based on TQHRM and Knowledge Strategy. This research use survey method. This research is done at the Universitas Pendidikan Indonesia (UPI) with the subject of research is all academic units consisting of graduates study program which amounts to 71 departments. Because this research develops a model which is more formative then more suitable to use Partial Least Square (SEM-PLS). The result finding in Universitas Pendidikan Indonesia, TQHRM and Knowledge Strategy does not affect the performance of the organization. In using the indicators of organizational performance using balance scorecard in higher education is required assumptions include (1) the clarity and alignment of key performance indicators and performance appraisal university courses, (2) high organizational commitment of his teachers.   ]]>
<![CDATA[FAIR VALUE OF NON-CURRENT ASSETS AND THE SECOND LARGEST OWNERSHIP ON AUDIT FEE ]]>
<![CDATA[Hapsari, Beriliana]]>;
<![CDATA[Apandi, R. Nelly Nur]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 1, No 1 (2018): The International Journal of Business Review. June 2018 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v1i1.12048
<![CDATA[The use of fair value method has positive and negative impact. The positive impact of applying the fair value method is more relevant for the decision maker and shows the economic value according to the circumstances at that time. While its negative impact, can lead to manipulation and uncertainty. It takes greater effort for the auditor to assess fairness of fair non-current asset quality, resulting in increased audit fees. This study aims to determine the effect of fair value of non-current asset on the determination of audit fees and to know the multiple large shareholder moderation in the relationship between fair value of non-current asset and audit fee. Using the OLS regression, this study uses companies listed on the IDX from 2013 to 2015 with the exception of the financial sector. The result of this research indicates that fair value of non-current asset influences audit fee and this research shows that the second largest ownership can weaken the effect of fair value of non-current asset toward audit fees.]]>
<![CDATA[THE EFFECT OF GREEN STRATEGY AND GREEN INVESTMENT TOWARD CARBON EMISSION DISCLOSURE ]]>
<![CDATA[Zalida Afni]]>;
<![CDATA[Lindawati Gani]]>;
<![CDATA[Chaerul D Djakman]]>;
<![CDATA[Elvia Sauki]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 1, No 2 (2018): The International Journal of Business Review. December 2018 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v1i2.13879
<![CDATA[This research aims to test the influence of the green strategy and green investment against disclosure of carbon emissions. Global warming leads to extreme climate change in various places around the world including in Indonesia. There is strong evidence that it is caused by human activity, mainly from burning fossil fuels so as to have an impact on the increasing greenhouse gases. One of the company's efforts in reducing the impact of carbon emissions is by disclosure of carbon emissions. Research on the relationship of the disclosure of carbon emissions by a factor of green strategy and green investments at private sector organization is still relatively limited and there are differences in the methods used. This research contributes to providing empirical evidence about the influence of the green strategy and green investment against disclosure of carbon emissions. Research on the relationship of the disclosure of carbon emissions by a factor of green strategy and green investments at private sector organization is still relatively limited and there are differences in the methods used. This research contributes to providing empirical evidence about the influence of the green strategy and green investment against disclosure of carbon emissions. This research using a sample of companies listed on stock exchanges in the country which is included in the rate of carbon emissions in the world, namely Indonesia and German. This study uses data from the 2014-2016 period in the annual report and the corporate sustainability report. The results showed that there is a significant influence of the green strategy and green investment against disclosure of carbon emissions]]>
<![CDATA[THE INFLUENCE OF BUSINESS WITH CONTENT ECOMMERCE ON RETAIL BUSINESS TO THE ASPECT MARKETING OF MICRO SMALL MEDIUM IN DEPOK ]]>
<![CDATA[Haryono, Sugeng]]>;
<![CDATA[Nurlaela, Nurlaela]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 1, No 1 (2018): The International Journal of Business Review. June 2018 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v1i1.11724
<![CDATA[There are many factor that affect the rapid development of online busniness in Indonesia among the more eccommerce users. Associated with this researcher will examine about the influence of business with content ecommerce on retail business to the aspect marketing of micro small medium in Depok. Specific objectives of this research are 1). To help retail business managers maximize distribution, information and product socialization to be easily accessible by the community so as to be able to compete with business managers with ecommerce content. 2). the process of socialization, product education, marketing and product data processing through e-commerce. As for the results of the research, there is a significant effect of e-commerce content on retail business on the marketing aspect of  Micro Small Medium in Depok]]>
<![CDATA[THE EFFECTIVENESS OF THE TAX REGULATION SOCIALIZATION STRATEGIES ON TAX PAYERS’ COMPREHENSION AND COMPLIANCE IN IMPLEMENTING THEIR TAX OBLIGATIONS ]]>
<![CDATA[Herawati, Hetti]]>;
<![CDATA[Tabroni, Roni]]>;
<![CDATA[Lusiana, Senny]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 1, No 2 (2018): The International Journal of Business Review. December 2018 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v1i2.12980
<![CDATA[In order to increase state’ earning from tax, government should be active in making society awareness on their obedience to pay tax. This study was based on the importance of tax socialization by the tax office to tax payers through different kinds of media. Socialization has been carried out not only by face to face method, but also by mass media appropriate to the recent situation. The goal of this study was to know the socialization strategies done by the Tax Office for the tax payers both through mass media and directly done by the Representative Accountants. Besides, this study also was to evaluate the effectiveness of these strategies on tax-payers’ comprehension and their obedience. The output of this study was the formalization the appropriate socialization standards for the tax office in order to increase the tax-payers’ awareness and as a result the tax revenue will increase automatically. First stage, this study observed the Tax Office policies especially on the aspect of tax regulation socialization strategies. Further study on the aspect of media itself as the tool for socialization.   Finally, this study would have the conclusion about the relationship between socialization methods and the awareness and the obedience of tax payers in tax payment. This study used descriptive associative methods. The first analysis stage was to test the basic assumption i.e. normality test, and then for the hypothesis testing used Path Analysis. This study concluded that there was the positive correlation between socialization strategy on tax regulation and tax payers’ comprehension and the awareness and the obedience of tax payers.]]>
<![CDATA[ISLAMIC BANK PROFITABILITY: A STUDY OF ISLAMIC BANK IN INDONESIA ]]>
<![CDATA[Dodi, Dodi]]>;
<![CDATA[Supiyadi, Dedi]]>;
<![CDATA[Arief, Meta]]>;
<![CDATA[Nugraha, Nugraha]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 1, No 1 (2018): The International Journal of Business Review. June 2018 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v1i1.12291
<![CDATA[The aims of this paper are to examine the effect of factors that contribute towards the profitability of Islamic bank in Indonesia over the period 2008 – 2017. The research method used in this study is the explanatory method. We use secondary data obtained from the OJK to examine the effect of Bank Specific Macroeconomic Determinants of Islamic Bank Profitability and then analyse the data using GMM techniques. The result of the study found that only Bank Size of Bank Specific determinant had a positive effect both ROA and ROE while Capital, credit risk and Liquidity had a negative effect on the profitability of Islamic banking in Indonesia. Finally, the macroeconomic determinant found only inflation had positive effect while GDP had no significant effect on Islamic bank profitability. The result indicates that Islamic bank in Indonesia need well developed and well supported by government through independent regulation out of the bank of Indonesia, this mean Islamic bank could develop regulation and well Islamic product as conducted by Islamiclaw and Sunnah]]>
<![CDATA[SOCIAL INQUIRY FIELD WORK BASED INSTRUCTION MODEL TO IMPROVE UNDERSTANDING ENVIRONMENTAL FRIENDLY ACTIVITIES ]]>
<![CDATA[disman, Disman]]>;
<![CDATA[Kurniawati, Susanti]]>;
<![CDATA[dirgantari, puspo dewi]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 1, No 2 (2018): The International Journal of Business Review. December 2018 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v1i2.14475
<![CDATA[This research is motivated by economic learning conditions that have not involved the value of sustainability. Sustainability values need to be developed in economic learning because economic activities have a great opportunity to behave in an environmentally unfriendly manner that has a broad impact. The application of sustainable values to students is realized through meaningful learning, one of which is by applying the inquiry work field learning model that emphasizes direct experience through field research. Thus this study aims to design learning models with the ADDIE approach (analysis, design, development, implementation and evaluation). To design the design of this learning model, a needs analysis was conducted and design was designed by conducting surveys, observations and literature studies on the learning model. The results of this study reveal the current conditions of economic learning, the results of the needs analysis for the preparation of learning models and the design of learning models. It is hoped that from this research, it can be an input for meaningful economic learning through direct experience that is able to foster environmentally friendly behavior in the long term.]]>
<![CDATA[PROFESSIONAL COMMITMENT AND AUDITOR EXPERIENCES ON AUDITORS’S BEHAVIOR IN AN AUDIT CONFLICT SITUATION AND IMPACT ON THE IMPLEMENTATION OF AUDITORS PROFESSION ETHICS ]]>
<![CDATA[Nurwulan, Liza Laila]]>;
<![CDATA[Nissa Fasha, Nadya Cipta]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 1, No 1 (2018): The International Journal of Business Review. June 2018 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v1i1.11875
<![CDATA[This study attempts to assess the impact of professional commitment, experience of the audit, the auditors behavior conflict and ethicts audit profession senior auditors on the auditors and colleagues who worked on the public accountant in Bandung. The research population auditors who worked on the public accountant in Bandung, a total of 24 samples Obtained by purposive sampling method. The research using analysis lane. The results of the testing of hypotheses shows that the commitment of professional and experience the audit for the application of auditors of ethical behavior, professional and audit experience the audit for the application of auditors ethical behavior of professionals through auditors the audit of conflict Obtained by the determination of the 73, 8%. Testing professional commitment and auditing experience is a significant relation. To Significantly Affect not commit professional auditors to conduct the audit of conflict. Experience of audit there are significant impact on the behavior of auditors auditing conflict. For testing of professional commitment, there are significant impact on the audit professional ethics. Experience of audit there are significant impact on the audit professional ethics. Behavior auditors and the audit there are significant impact on the application of professional ethics of auditors.]]>
<![CDATA[THE EFFECT OF CAPITAL COST AND GENERAL ALLOCATION FUND TO THE REGIONAL FINANCIAL INDEPENDENCE IN BANDUNG CITY GOVERNMENT ]]>
<![CDATA[Hendawati, Henda]]>;
<![CDATA[Komarasakti, Dekrita]]>;
<![CDATA[Ansori, Surya]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 1, No 2 (2018): The International Journal of Business Review. December 2018 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v1i2.12934
<![CDATA[To measure the region in the field of finance performance, the level of Regional Financial Independence was used. The level of Regional Financial Independence was indicated by the size of the Local Original Income when compared with regional income derived from other sources. Several areas in West Java Province have a phenomenon where local revenues increase but local financial independence decreases. The purpose of this study is to discover the quantity of Cost of Capital, General Allocation Fund and Level of Regional Financial Independence in Bandung City during the year 2010–2016. In addition to that, it is also meant to comprehend the effect of Cost of Capital and General Allocation Fund to the level of Regional Financial Independence both simultaneously or partially. The research method used was multiple regression analysis by comparing the research variables namely Cost of Capital and General Allocation Fund as independent variable with the Regional Financial Independence of Bandung city area as dependent variable. The results of this study signify that Cost of Capital and General Allocation Funds have a significant effect on the city government's Regional Financial Independence. It illustrates that Cost of Capital and General Allocation Fund are able to become predictor variable to improve Regional Financial Independence. Partially the Cost of Capital has a positive influence on the level of regional autonomy while the general allocation fund has a negative effect on the level of local financial independence.  ]]>
