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Contact Name
Sri Suningsih
Contact Email
sri.suningsih@feb.unila.ac.id
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+6289626152433
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sri.suningsih@feb.unila.ac.id
Editorial Address
FACULTY OF ECONOMICS AND BUSINESS THE UNIVERSITY OF LAMPUNG Jl. Prof. Dr. Sumantri Brojonegoro No. 1 Bandar Lampung, 35145, INDONESIA
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Kota bandar lampung,
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INDONESIA
International Journal of Economics, Business, and Entrepreneurship (IJEBE)
Published by Universitas Lampung
ISSN : -     EISSN : 26156873     DOI : https://doi.org/10.23960/ijebe
International Journal of Economics, Business, and Entrepreneurship (IJEBE). The objectives of IJEBE are to establish an effective communication between policy makers, government agencies, academic and research institutions and professional’s person concerned with business, entrepreneurship and Small Medium Enterprise (SME) in a community. It also aims to promote international empirical research efforts. The international dimension is emphasized in order to understand cultural and national barriers and to meet the needs of entrepreneurs and SME in the global economic community.
Articles 47 Documents
PROSPECTING THE ISLAMIC GENERATIONS THROUGH BEDIUZZAMAN SAID NURSI’S VISION Said, Mohamed Mohamed Tolba; Umachandran, Krishnan
International Journal of Economics, Business, and Entrepreneurship Vol 1 No 1 (2018): IJEBE January - June 2018
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.03 KB) | DOI: 10.23960/ijebe.v1i1.25

Abstract

The Islamic business owners and intellects wished Islam to play a superior part in the description for shared virtuousness in the economic processes. A cross-influence established with Muslim cultural values created a liberal and market oriented Western pattern of development facilitating the Islamic entrepreneurs and intellectuals to pursue contentment not only in the afterlife but also in earthly living. Bediuzzaman Said Nursi was a missionary who educated that Muslims must not discard modernity nonetheless discover newer stimulus in the blessed manuscripts to involve through it. Anticipating the development of political Islam required moderate and pro-Western Islam with sufficient materialistic liberalism to support economic development, thus necessitating the compatibility of Islamic ideas and practices with the market economy and complex web of businesses lead to an operative and post-developmental policy that requires self-governing, clear and responsible in interface with culture and economy. It should control unrestricted market which is constructive, untarnished, inspiringly causative to economic growth, socially protective and impartial to the enterprise and people Bediuzzaman Said Nursi was instrumental in the development thrust areas where the silent Muslim majority also required financial support for Islamic-oriented newspapers, television, and radio stations which were felt as a parallel modernity to the distinct world views and their life-styles by the way of clothing, taste, music, food, residential areas, vacation hotels, and the like. This paper analysis the Islamic thinking and its orientation for such development envisioned by Bediuzzaman Said Nursi in current commercial standings to achieve a very competitive edge with the western world.
CORPORATE INCOME TAX: EFFECTIVENESS IN THE CONTEXT OF PUBLIC FISCAL POLICY AND ENTREPRENEURSHIP SUPPORT Vasilyeva, Tetyana; Vysochyna, Alina; Taranchenko, Alina
International Journal of Economics, Business, and Entrepreneurship Vol 1 No 1 (2018): IJEBE January - June 2018
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1410.359 KB) | DOI: 10.23960/ijebe.v1i1.26

Abstract

The article analyzes the approaches to the definition of the essence and quantitative assessment of the fiscal effectiveness of the income tax. According to the results of the study, it was found out that the fiscal effectiveness of the income tax can be estimated through the indicators of fiscal importance of the tax in the tax revenues of the state (consolidated) budget; tax burden of the tax (in relation to GDP); elasticity of income tax; effective tax rate and tax productivity, etc. The analysis of the dynamics of these indicators over the past few years in Ukraine has allowed us to confirm the low level of fiscal effectiveness and regulatory potential of this tax for Ukraine. One of the possible ways to improve the fiscal effectiveness of the income tax is to use indirect channels of influence, which are represented by the general state of the country's economic development, labor market efficiency, level of welfare of the population, investment attractiveness, and performance of enterprises. The empirical study of determining the most significant channels of influence on the indicators of fiscal effectiveness of the income tax has made it possible to find out: 1) growth of absolute amounts of income tax revenue can be achieved through the use of the investment channel, budget channel and labor market channel; 2) increase in the tax burden on income tax is contributed by the increase in the revenues of the Consolidated Budget, index of industrial producer prices and consumer price index, and increase of the employment rate, while the improvement of the indicators of the overall economic development of the state and investment climate leads to reduction of the tax burden; 3) increase in the fiscal significance of the income tax is contributed by the increase in growth rate of direct investment, level of employment and real wages. Thus, the analysis conducted allowed to identify the channels through which authorities can influence the fiscal effectiveness of the income tax
BUILDING THE SOCIAL CAPITAL IN RURAL AREAS’ SMES WOMEN COOPERATIVE, GARGALIANI, SOUTH-WEST PELOPONNESOS Papakonstantinidis, Leonidas
International Journal of Economics, Business, and Entrepreneurship Vol 1 No 1 (2018): IJEBE January - June 2018
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1104.16 KB) | DOI: 10.23960/ijebe.v1i1.28

Abstract

The purpose of this paper is to prove that the rationalization of the “Integrated Endogenous Local Development” should be proved to be a valuable policy mean, under the proposed methodological procedure of Sensitizing Local People, through the “animation procedure”, toward developing their own skills, capacities and therefore their place, that are asked by the local SMEs Sensitization may be proved to be the fundamental methodological tool, for building the social capital at local level, by making valuable local people’s “intrinsic inclinations”-a “term” which is stronger than “capacities”- under a new value system, and human communication. ”Sensitization” - as the upper limit of the sensitization procedure- is been approached, step by step, especially: Establishing the “bottom-up approach” in planning the development procedure at local level, Establishing the “animation procedure” among local people, Analysing local people “intrinsic inclinations” in context with a “system value”, Creating a “team psychology” among local people, Encouraging local people in finding and adopting the local “Flag Theme”. The proposed procedure may be useful, especially in small, less developed and isolated rural areas. A case-study “Women Cooperative, Gargaliani, South-West Peloponnesos”, is referred as a typical case of the development procedure, based on local people (women) animation in Greece.
WOMEN ENTREPRENEURSHIP: A ROAD AHEAD Patil, Prachita; Deshpande, Yogesh
International Journal of Economics, Business, and Entrepreneurship Vol 1 No 1 (2018): IJEBE January - June 2018
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1024.082 KB) | DOI: 10.23960/ijebe.v1i1.30

Abstract

In today’s century, women are playing multitasking role and thus have become an important nutshell of global environment which is a necessity for economic development and social progress. In order to achieve equal rights, identity and position in society educated women have to go long way despite all traditional barriers for them in their respective fields. The variation of Social fabric in the Indian society in terms of varied inspirations and increased educational status of women for better living necessitated a change in lifestyle of Indian women. As women they have to face cut-throat competition with man in every prospect, a business is no longer for them indeed balancing both family and work life. The main purpose of this paper is to highlight the status of women entrepreneurs in India and also includes prospects and reasons which uplift them behind the women entrepreneurship. Another main purpose of this paper is to analyze policies of Indian government for women and also schemes adequately for the growth of women entrepreneurship. On the basis of this study, some suggestions are given to motivate and to enhance women to become a successful entrepreneur.
A LATERAL APPROACH TO ETHICS IN BUSINESS Piskrzyńska, Katarzyna; Cieślar, Szymon
International Journal of Economics, Business, and Entrepreneurship Vol 1 No 1 (2018): IJEBE January - June 2018
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1234.952 KB) | DOI: 10.23960/ijebe.v1i1.31

Abstract

Ethical issues in enterprises are often discussed in the scientific studies. Most of them describe organizational ethics from the perspective of corporate social responsibility or its impact on the behavior of employees in the organization. The authors decided to depart from the schematic formulaic thinking of ethics as a set of normative values for a purely business approach. Looking for opportunities to use organizational ethics in promotional activities or when determining the value of goods and services. The aim of this article is to present selected approaches to ethical issues in the organization and to present the results of authors’ our research. The Authors in their study use research methods such as literary research and primary research using the survey tool. Surveys were conducted in Poland in the period from January 2017 to October 2017 and they included a random sample of respondents. The main hypothesis was also formulated: H0: Ethics in the enterprise can be purely binary, For the purpose of the study, the following hypotheses were formulated: H1: Ethics can be used to shape prices H2: Ethics affects consumers' decisions H3: Unethical behaviors in the enterprise worsen its competitiveness, In addition, this publication underlines individual moral considerations of the ethical aspects of using ethics in the enterprise to increase profits and thereby create a paradox of unethical use of ethics.
THE ANALYSIS OF PRE AND POST NEGOTIATION OF FRAMING AND PARTNER’S OBJECTIVE ON TRANSFER PRICES Arief, Sandy; Supriyono, Supriyono
International Journal of Economics, Business, and Entrepreneurship Vol 1 No 1 (2018): IJEBE January - June 2018
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1123.629 KB) | DOI: 10.23960/ijebe.v1i1.32

Abstract

Transfer price negotiations are important to managers as they influence both their own and other divisional profits. These transfer prices are affected by both economic factors (market prices) and behavioral factors including fairness on judgments about negotiated transfer prices. In the current study, we examine whether the impact of accounting information on managers’ transfer price expectations are affected by the way accounting information is framed (either as potential gains or potential losses) and the managers’ perception of the other negotiation partners’ objective (whether their partner’s objective involves high or lowconcern-for-others). These expectations are important as they directly affect the costs and outcomes of negotiations. A controlled laboratory experiment was conducted to test the proposed hypotheses, using a 2 x 2 x 2 between-subjects design. The participants of an experiment were 216 undergraduate accounting students from Faculty of Economics and Business, Soegijapranata Catholic University, Semarang. The results of this study that compared to the mainframe, a loss frame exacerbates managers’ self-serving bias and increases the transfer price expectation gap between buyers and sellers. Further, we found that the negotiation partner’s objective had a significant impact on sellers’ transfer price judgments. This finding also found that the degree of concern for the other party has a significant impact on the judgment, in particular, the transfer price for the seller division.
Science Centres as The Drivers of Change on Social and Educational Arena Gotwald-Feja, Beata; Beata, Gotwald-Feja; Marlena, Kowalczyk
International Journal of Economics, Business, and Entrepreneurship Vol 1 No 2 (2018): IJEBE July - December 2018
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.777 KB) | DOI: 10.23960/ijebe.v1i2.10

Abstract

Current situation at the educational market is extremely dynamic. It can be analyzed from a perspective of a changing environment, including new profiles of sellers and product competition, and the customers’ requirements being influenced by technological, social and psychological circumstances. The general aim of the article is to present science centres as the drivers of change in contemporary reality. In the first part, the general features of contemporary customers shall be presented, starting with their attitude towards the sellers and the offer itself.
Explaining the Impact of Perceived Career Growth and Organisational Justice on Intention to Stay Mehmood, Sultan Adal; Nadarajah, Devika; Akhtar, Muhammad Saood
International Journal of Economics, Business, and Entrepreneurship Vol 1 No 2 (2018): IJEBE July - December 2018
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.722 KB) | DOI: 10.23960/ijebe.v1i2.29

Abstract

This study aimed to investigate intention to stay among officers in the City Traffic Police Lahore in relation to their perceptions of organisational justice and career growth. Using a quantitative research approach, a sample of 224 traffic wardens working in 30 sectors in the city of Lahore were selected through stratified random sampling. Data were gathered using a questionnaire containing Likert-type scales relating to all variable of interest. Apart from procedural justice and professional ability development, all dimensions of organisational justice and perceived career growth were found to significantly influence traffic officers’ intention to stay. Moreover, promotional speed emerged as the strongest predictor of the intent to stay. The findings of this study may guide police authorities in dealing with issues on turnover by initiating policies which can strengthen employee retention intention. Additionally, it provides empirical insights on the contributing factors of high turnover in the City Traffic Police Lahore. This paper enhances understanding of turnover issues by investigating retention intention of traffic police officers in an Eastern culture. Specifically, this research contributes to literature by examining the predictive role of organisational inducement factors (organisational justice and career growth) on attitude (intention to stay). Additionally, both the exogenous constructs of interest are used at the dimensional levels.
Corporate Income Tax: Effectiveness in the Context of Public Fiscal Policy and Entrepreneurship Support Vasilyeva, Tetyana Anatoliivna; Vysochyna, Alina; Taranchenko, Alina
International Journal of Economics, Business, and Entrepreneurship Vol 1 No 2 (2018): IJEBE July - December 2018
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1161.416 KB) | DOI: 10.23960/ijebe.v1i2.3

Abstract

The article analyzes the approaches to the definition of the essence and quantitative assessment of the fiscal effectiveness of the income tax. According to the results of the study, it was found out that the fiscal effectiveness of the income tax can be estimated through the indicators of fiscal importance of the tax in the tax revenues of the state (consolidated) budget; tax burden of the tax (in relation to GDP); elasticity of income tax; effective tax rate and tax productivity, etc. The analysis of the dynamics of these indicators over the past few years in Ukraine has allowed us to confirm the low level of fiscal effectiveness and regulatory potential of this tax for Ukraine. One of the possible ways to improve the fiscal effectiveness of the income tax is to use indirect channels of influence, which are represented by the general state of the country's economic development, labor market efficiency, level of welfare of the population, investment attractiveness, and performance of enterprises. The empirical study of determining the most significant channels of influence on the indicators of fiscal effectiveness of the income tax has made it possible to find out: 1) growth of absolute amounts of income tax revenue can be achieved through the use of the investment channel, budget channel and labor market channel; 2) increase in the tax burden on income tax is contributed by the increase in the revenues of the Consolidated Budget, index of industrial producer prices and consumer price index, and increase of the employment rate, while the improvement of the indicators of the overall economic development of the state and investment climate leads to reduction of the tax burden; 3) increase in the fiscal significance of the income tax is contributed by the increase in growth rate of direct investment, level of employment and real wages. Thus, the analysis conducted allowed to identify the channels through which authorities can influence the fiscal effectiveness of the income tax.
BAHASA INGGRIS Sugiyanto, Sugiyanto; Tjahjono, Heru Kurnianto; Hartono, Arief; Khuluq, Lathiful
International Journal of Economics, Business, and Entrepreneurship Vol 1 No 2 (2018): IJEBE July - December 2018
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.56 KB) | DOI: 10.23960/ijebe.v1i2.42

Abstract

The research on comparative governance of non-profit organization (organisasi nir laba/ ONL) in case study on social welfare institution (lembaga kesejahteraan social/ LKS) of Mardi Wuto dan Hamba in Yogyakarta Indonesia aimed at finding out the difference of the governance model and practice of both LKS and the uniqueness of each LKS. LKS was one of non-profit organizations in Indonesia. The empirical data were obtained and the finding was described and interpreted based on qualitative case study. The interpretation was related to the normative expectation on the design and implementation of the management of both non profit organizations. The research finding of ONL Mardiwuto was that it had bureaucratic governance model indicated by the good interaction and relation of the stakeholders, as the value management stated on articles of association. Meanwhile, ONL Hamba had democratic governance model indicated by the very good interaction and relation of the stakeholders, beyond the value management stated on articles of association. The weakness of the research was that the sample was still limited. Then, for the future research, it was suggested that the sample would be more various, and the implication of the research was it could be a reflection material for the decision makers and the managers of ONL.