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Hafid Aditya Pradesa
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ibmaj@mahamerupublisher.org
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INDONESIA
Innovation Business Management and Accounting Journal
Published by CV. Jaya Rezwid Mahameru
ISSN : 28288599     EISSN : 28292111     DOI : https://doi.org/10.56070/ibmaj
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Focus and scope: 1. Entrepreneurial Innovation 2. Business Development 3. Economic Improvement 4. Organizational Behavior 5. Human Resource Management 6. Marketing Management 7. Operating Management 8. Strategic Management 9. Financial Management 10. Behavioral Accounting 11. Public Accounting 12. Accounting Information System 13. Banking Account 14. Management Accounting 15. Sharia Accounting 16. Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 1 No. 3 (2022): July - September" : 7 Documents clear
Analysis of Motor Vehicle Tax Payment Compliance at Samsat Banyumas Regency Rina Mudjiyanti; Purnadi Purnadi; Susilo Wardani; Ani Kusbandiyah
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.5 KB) | DOI: 10.56070/ibmaj.v1i3.11

Abstract

The purpose of this study is to analyze whether there is an effect of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle tax compliance (PKB) in Samsat Banyumas. Tax is one sector of state revenue. Motor vehicle tax is one that affects the high level of regional income. The sample in this study were respondents or motor vehicle taxpayers in the Banyumas Regency area. The results of the study of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle taxpayer compliance positively affect motor vehicle taxpayer compliance. Not only income but also supported by taxpayer awareness. Modernization of the tax payment system is a digital transformation from conventional to digital systems to simplify and accelerate tax administration.
Building Tourism With the Community: A Study of Local Participation Building a Tourism Village Based on Value Co Creation Nawangsih Nawangsih
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.368 KB) | DOI: 10.56070/ibmaj.v1i3.12

Abstract

The concept of value co ceation emphasizes the different value aspects created by tourism actors (local communities) and tourists, which are carried out together to develop or provide added value to tourist villages a form of local community participation in building a value co-creation-based tourism village. Qualitative research methodology, using the literat-review method of several journals relevant to the theme of research conducted by both national journals. The results study indicate several factors to identify the potential /opportunities for the formation of a tourist village, including tourist attractions, natural resources, tourism support facilities, preservation of traditional arts, religion, facilities and infrastructure, accommodation and hospitality as well as adjustment of new rules by following strict health protocols following the principles of Cleanliness, Health, Safety and Environmental Sustainability. While the challenges/problems of forming a tourist village consist of limited knowledge and information, low quality of human resources, limited knowledge of destination management, conflicts of interest and hegemony of power, lack of public awareness, limited access to tourist destinations, limited facilities, and infrastructure, the level of community participation is still low, collaboration or synergy with various parties is still low.
Analysis of Motor Vehicle Tax Payment Compliance at Samsat Banyumas Regency Rina Mudjiyanti; Purnadi Purnadi; Susilo Wardani; Ani Kusbandiyah
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i3.11

Abstract

The purpose of this study is to analyze whether there is an effect of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle tax compliance (PKB) in Samsat Banyumas. Tax is one sector of state revenue. Motor vehicle tax is one that affects the high level of regional income. The sample in this study were respondents or motor vehicle taxpayers in the Banyumas Regency area. The results of the study of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle taxpayer compliance positively affect motor vehicle taxpayer compliance. Not only income but also supported by taxpayer awareness. Modernization of the tax payment system is a digital transformation from conventional to digital systems to simplify and accelerate tax administration.
Building Tourism With the Community: A Study of Local Participation Building a Tourism Village Based on Value Co Creation Nawangsih Nawangsih
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i3.12

Abstract

The concept of value co ceation emphasizes the different value aspects created by tourism actors (local communities) and tourists, which are carried out together to develop or provide added value to tourist villages a form of local community participation in building a value co-creation-based tourism village. Qualitative research methodology, using the literat-review method of several journals relevant to the theme of research conducted by both national journals. The results study indicate several factors to identify the potential /opportunities for the formation of a tourist village, including tourist attractions, natural resources, tourism support facilities, preservation of traditional arts, religion, facilities and infrastructure, accommodation and hospitality as well as adjustment of new rules by following strict health protocols following the principles of Cleanliness, Health, Safety and Environmental Sustainability. While the challenges/problems of forming a tourist village consist of limited knowledge and information, low quality of human resources, limited knowledge of destination management, conflicts of interest and hegemony of power, lack of public awareness, limited access to tourist destinations, limited facilities, and infrastructure, the level of community participation is still low, collaboration or synergy with various parties is still low.
Effectiveness of the Partnership Pattern of the Sumber Makmur Village Unit Cooperative (KUD) in Malang Regency in Improving Community Welfare Afi Rachmad Slamet; Nur Hidayati
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i3.14

Abstract

The purpose of this study was to determine the effectiveness of the implementation of the business partnership between the Sumber Makmur Village Unit Cooperative (KUD) and PT Hanjaya Mandala Sampoerna has been running effectively. This study also try to find out how the business partner relationship formed between the Sumber Makmur Village Unit Cooperative (KUD) and PT Hanjaya Mandala Sampoerna could develop business and improve community welfare in Ngantang, Malang Regency. Study focused on description about partnership implementation and what benefits are obtained from it. This type of research is descriptive qualitative research. The data collection method used is a system of observation, interviews, distribution questionnaires, and documentation. The population of this study are employees of Cigarette Production Partner (MPS) in Ngantang, while the number of respondents as a sample is employees who get direct benefits from the company. Data analysis uses data reduction, data presentation, and drawing conclusion. Result from this study reveal that there is reduced unemployment rate of the Ngantang community since the start of the factory construction, approximately 90% of MPS workers are local people. Another finding is about the existence of CSR funds can provide better education to the Ngantang community to respond to Natural Disasters, Fires, and the Environment in the form of reforestation, as well as help or reduce the cost of education for orphans. In general, partnership between KUD and HMS is able to increase the economic growth of the Ngantang community and its circumstances.
Human Resource Development Perspective in Analyzing the Strategic Environment: Case on Inspectorate Probolinggo Regency Djony Harijanto; Nik Sarina Nik Md Salleh; Hassan Touati; Ida Bagus Agung Dharmanegara; Hasrudy Tanjung
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i3.15

Abstract

The purpose of this study was to conduct a strategic environmental analysis at the Inspectorate of Probolinggo Regency, East Java to improve the competence of auditors. The human resource development perspective is used here as a theoretical basis to identify factors both internally and externally, to then be identified and mapped in the form of strengths, weaknesses, opportunities, and threats. The results of this study reveal a description of the competitive environment of the Probolinggo Regency Inspectorate, especially in developing its auditors. Internally, the inspectorate environment is considered to be still less competitive due to the main weakness that stands out, namely the low personal awareness in auditor competency development. But the main strength identified is the internal training methods for auditors that are synchronized both inside and outside the workplace. Externally, the inspectorate environment is considered competitive considering the main opportunities, namely the existence of external training and competency tests for auditors, besides that the organization faces a major threat, namely changes in the landscape and the basis of the audit process in an organization.
Relationship Between Ethical Work Climate Dimension and Felt Obligation Among Account Officers in Rural Bank Ida Bagus Agung Dharmanegara; Sunardi Sunardi; Iin Agustina; Kornkanok Kanjanamethakul; Bhawna Bhawna; Riza Bahtiar Sulistyan
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i3.16

Abstract

This study aims to reveal how each dimension of the ethical work climate is perceived by account officers working in rural banks. Empirical testing for this research model is based on the premise of which dimensions of the ethical work climate most encourage account officers' sense of duty on the job. Based on the theory and previous empirical results, this research focuses on how each dimension of ethical work climate can affect the felt obligation of account officers. Quantitative methods were used in this study with data analysis techniques using multiple regression analysis. A total of 64 account officers who work in rural banks in Mengwi District, Badung Regency Bali, were the respondents in this study. The findings in this study reveal that two of the four dimensions of ethical climate have a significant effect on felt obligation. As one of important dimension of ethical climate, caring founded with the largest value on felt obligation compared to independence. Meanwhile, two other aspects (law & rules and instrumental) were found to have no significant effect on the felt obligation of account officers. The moderate level of model summary can indicate opportunities for further exploratory studies in future research.

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