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Asean International Journal of Business

AIJB
Website

Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

ISSN : - EISSN : 28096673 DOI : https://doi.org/10.54099/aijb

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Asean International Journal of Business (AIJB) is a peer-reviewed economic journal serving as a forum for Business Economics Scholars concerning to area of Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management. This open accessed Journal publishes original research and review papers. This journal encompasses original research articles including: 1. Banking and Financial Institution 2. Behavioral Economics 3. Development Economics 4. Environmental Economics 5. International Economics 6. Accounting 7. Bussiness and Entrepreneurship 8. Human Resources Management 9. Monetary Economics 10. Public Finance 11. Political Economy 12. Bussiness Management 13. Urban and Rural Economics

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional

Articles 8 Documents

Search results for , issue "Vol. 1 No. 1 (2022): January 2022" : 8 Documents clear

Servant Leadership, Self Efficacy and Job Satisfaction, on the Performance of Managers of Alahan Panjang Tourism Object, Solok Regency yulihardi yulihardi; Yenni Del Rosa; Darman
Asean International Journal of Business Vol. 1 No. 1 (2022): January 2022
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

This paper to reveal the influence of Servant Leadership, Self efficacy, and Job Satisfaction together on the Performance of Tourism Object Management Groups in the Technical Implementation Unit of the Alahan Panjang Service Office (UPTD), Solok Regency. Partial Influence of Servant Leadership, Self efficacy, and Job Satisfaction on the Performance of Tourism Object Management Groups at UPTD Alahan Panjang, Solok Regency. Methodology/approach –The research method used is quantitative research. The sampling technique used,all Tourism Object Management Groups working within the UPTD Alahan Panjang, Solok Regency, with a total of 50 people. Findings – It was found that. Finding Based on the partial test (test) it was found that there was a significant influence between Servant leadership, Self Efficacy and Work satisfactionon the performance of tourist attraction managers.It was also found that contributed 73.5% with Job Satisfaction as the most dominant variable, while 26.5% was determined by other variables not included in this research. Conclusion:Partially and simultaneously from Servant Leadership, Self efficacy and Job Satisfaction proved to have a positive and significant influence on the Performance of Tourism Object Management Groups at UPTD Alahan Panjang, Solok Regency. Novelty/value – Servant Leadership overcomes the leadership crisis of trust & example in managers in the tourism sector and based on their beliefs about their chances of successfully achieving the tasks carried out with job satisfaction is very important to understand to improve the performance of tourism managers in Solok Regency

Tax Planning on The Multinational Companies in Indonesia Wellia Novita; Rahmi Fahmy
Asean International Journal of Business Vol. 1 No. 1 (2022): January 2022
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

The discussion of this review is motivated by the problems of multinational companies, especially in Australia, America and Indonesia, which prefer tax planning efforts with Tax avoidance. The purpose of this paper is knowledge of tax planning in multinational companies that occur as a result of business transactions. The results of the discussion prove that each country carries out tax avoidance using 2 (two) measurements, namely the Effective Tax Rate (ETR) and Book Tax Differences (BTD). This writing describes the reasons why business people do tax planning by tax avoidance, which can be explained, namely: 1) Tax laws that cannot be obeyed by companies and provide high costs in fulfilling them. 2) The value of the tax payable becomes large due to the process of calculation errors and deposits as well as tax reporting. 3) The company feels that it is necessary to do tax planning in order to implement tax obligations and fulfill the tax provisions that have been determined, so as not to invite suspicion from tax inspectors, 4) Good public morals in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting.

The Effect of Financial Literacy and Capital Management on MSME Performance Kartika Sari Lubis; Lelisa Irawati
Asean International Journal of Business Vol. 1 No. 1 (2022): January 2022
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Purpose–This study aims to determine whether there is an effect of financial literacy, financial management, and capital on the performance of UMKM at Ida Martunas LKM for the 2017-2020 period. Method– The data analysis method used in this study is a quantitative descriptive method and a simple linear regression test analysis model, the test is carried out using the classical assumption of normality and linearity as well as the hypothesis being tested using the coefficient of determination (R2) , simultaneous test (F test) and partial test (t test) with data processing using the SPSS Statistics 22 program. Findings–The results showed that the coefficient of determination test (R2) obtained a result of 0.984 or 98.4% indicating that the variables of financial literacy, financial management, and capital were able to explain the variations that occur in the performance of MFI Ida Martunas, while the remaining 1.6% is explained by other variables not examined. The results of the partial study of financial literacy and financial management have no and no significant effect on the performance of MSMEs, while capital has a negative and significant effect on the performance of MSMEs at Ida Martunas LKM. Meanwhile, the results of simultaneous testing of financial literacy, financial management, and capital have a significant and significant effect on the performance of MSMEs at Ida Martunas LKM.

The Effect of Work Stress on Employee Performance Kurniati Karim
Asean International Journal of Business Vol. 1 No. 1 (2022): January 2022
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

The purpose of this research is to determine the effect of work stress during the Covid19 pandemic on employee performance. This research uses a qualitative descriptive method. Where to process the author's data using SPSS version 23. This research was conducted onPT Pan Baruna Pekanbaru Pekanbaru Riau Indonesia. The sample in this study were employees of PT. Pan Baruna was limited by the administration division and the sales division, which amounted to 87 people. Sample selection using purposive sampling method. In collecting data, the author uses primary data sources with questionnaires as a tool.Based on table 5.47, it can be seen that the simple linear regression equation formed is Y = 93.147 + (-0.822X). From these equations it can be explained that if the work stress variable increases by 1%, then the work performance of employees at PT. Pan Baruna Pekanbaru Branch decreased by 0.822. This shows that the work stress variable contributes negatively to employee performance, so that the work stress level of PT. Pan Baruna Pekanbaru Branch, the

Analysis of Governance, Leverage and Financial Distress Conditions on Earnings Management in the Banking Services Sector in Indonesia Puspita Rama Nopiana; Rusmiati Salvi
Asean International Journal of Business Vol. 1 No. 1 (2022): January 2022
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

This research is motivated by the existence of information asymmetry and the tendency of investors to pay more attention to earnings information as a parameter of company performance, which will encourage management to manipulate earnings which is called earnings management. The purpose of this study was to identify the effect of governance, leverage and financial distress conditions on earnings management in companies listed on the Indonesia Stock Exchange (IDX) focused on the banking sector. The method used is a quantitative descriptive method, with 35 data samples from 5 companies that have met the research sample criteria in the banking services sector for the period 2013-2019. The results of this study were analyzed and processed by statistical tests showing that leverage has a positive and significant effect on earnings management,

Modeling the civil servant discipline in Indonesia: partial least square-structural equation modeling approach Nur Fauzi Soelaiman; Sharifah Sakinah Syed Ahmad; Othman Mohd; Rosyid Ridlo Al Hakim; Hexa Apriliana Hidayah
Asean International Journal of Business Vol. 1 No. 1 (2022): January 2022
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Purpose – This paper seeks to discover the factors that influence the supervisor to give the punishment level to civil servant staff—the data being used is a questionnaire to several civil servants in public academic institutions. Methodology/approach – This research used computational tools to classify transgressions into punishment categories (light, medium, or severe) with the model using the data science technique based on the partial least square-structural equation modeling (PLS-SEM) approach. Findings – It was found that the model of civil servant discipline in Indonesia is based on 14 hypotheses from bootstrapping technique and by using data science technique to support the result analysis of PLS-SEM. Novelty/value – This research contributed to providing civil servant supervisors to understand factors that influence the discipline of their staff, so it can be used to determine the punishment categorization.

Labour Absorption in the Manufacturing Industry Sector in Central Java Province Indonesia Rizqi Haedzar P; Sri Yani Kusumastuti; Erista Nurfianingrum; Syafri
Asean International Journal of Business Vol. 1 No. 1 (2022): January 2022
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

The purpose of this research is to measure the effect of Industrial Investment, GRDP of Central Java Regency/City, Production Value, Number of Companies, and Regency/City Minimum Wage on Manpower Absorption in Manufacturing Industry in Central Java Province. Methodology : The study used the Ordinary Least Square (OLS) Multiple Regression Method. The data used is cross-sectional data for each indicator in all districts and cities in Central Java Province in 2018. Results : The results of the study concluded that Industrial Investment, Production Value and Number of Companies were positively and significantly related to the employment of the manufacturing industry in Central Java Province. District/City GRDP and MSEs show results that are contrary to the theory and are not significant.

Analysis of The Impact of Competence on Performance: An Investigative In Educational Institutions Dedi Iskamto
Asean International Journal of Business Vol. 1 No. 1 (2022): January 2022
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

This study aims to determine the impact of competence on performance: an investigative study in educational institutions. This research is important to do to find out the variables to improve the quality of education by looking at the teacher's performance. This research is a quantitative research with data processing and hypothesis testing using SPSS version 25. The entire population of teachers from the two schools that became the object of the study was sampled. The influence of the competence variable on the performance variable is 57.8% while the remaining 42.2% is influenced by other variables that are ignored or not examined in this study.

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Contact Name
Dedi Iskamto

Contact Email
deditaba@gmail.com

Phone
+6285278097380

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Editorial Address
Jl.Air Hitam Perum Villa Asabri Blok D. No.9

Location
Kota pekanbaru,

Riau

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dedi Iskamto

Contact Email deditaba@gmail.com

Phone +6285278097380

Journal Mail Official deditaba@gmail.com

Editorial Address Jl.Air Hitam Perum Villa Asabri Blok D. No.9

Location Kota pekanbaru, Riau INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dedi Iskamto

Contact Email
deditaba@gmail.com

Phone
+6285278097380

Journal Mail Official
deditaba@gmail.com

Editorial Address
Jl.Air Hitam Perum Villa Asabri Blok D. No.9

Location
Kota pekanbaru,

Riau

INDONESIA