International Journal of Organizational Behavior and Policy
International Journal of Organizational Behavior and Policy (IJOBP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Universitas Kristen Petra, Indonesia. IJOBP emphasizes the linkages between organizational behavior, social and economic issues in corporations, governments, education institutions, regions, societies and performance. Its aim is to publish scholarly of business, accounting, economic, management and social research that are covering global, the Asian region, national, regional specifically those providing practical implications to promote better business decision–making and public policy formulation. From the beginning, IJOBP plans to enhance knowledge on organizational behavior, social and economic issues in corporations, governments, education institutions, regions, societies, performance and development practices in Asian countries. For each issue of the IJOBP, we hope to achieve a balanced coverage on the different aspects of organizational behavior and performance in Indonesia and other Asian countries, and that it includes articles contributed by Asian and non–Asian authors. The target audience is constituted by academics and researchers belonging to any university and by professionals and executives from the business world. The following are some of the suggested topics of business, accounting, economic, management and social (but not limited to) to contribute: decision making, goal setting, justice, leadership, learning, motivation, performance, personality, intellectual capital, organizational capital, corporate governance, corporate sustainability, sustainability audit, sustainable tax, tax morale and ethics, behavioural economics, sustainable education, sustainable finance, accountability and reporting. However, the subject coverage will not be restricted to these issues and the introduction of new dimensions will be encouraged.
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<![CDATA[The Effect of Using Digital Marketing Platforms, Optimizing Potential Assets on the Inclusive and Sustainable Economy Improvement ]]>
<![CDATA[Gede Adi Yuniarta]]>;
<![CDATA[I Gusti Ayu Purnamawati]]>;
<![CDATA[Kadek Rai Suwena]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 1 (2023): JANUARY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.1.35-44
<![CDATA[This study aims to analyze the role of the green economy and digitalization for sustainable rural economic development. This research is quantitative descriptive research. The research was conducted in Manistutu Village, Jembrana Regency, Bali Province. Research data using primary sources were collected using a questionnaire with a Likert scale. Respondents in this study were the community and village officials who carried out activities using technical assistance in government activities, tourism, agriculture, and plantations. The research sample amounted to 70 people using purposive sampling. Data were analyzed using Structural Equation Modeling. The results of the research were conducted to explain the importance of maintaining sustainable economic growth in the tourism, agriculture, and plantation sectors in the Jembrana Regency by using technology. Digital marketing platforms and optimizing the potential of village assets have a significant influence on growth in the inclusive and sustainable economic and financial sectors.]]>
<![CDATA[MSME Taxpayer Morality and Awareness in Fulfillment of Obligations in Pandemic Times ]]>
<![CDATA[I Gusti Ayu Purnamawati]]>;
<![CDATA[Gede Adi Yuniarta]]>;
<![CDATA[Elly Herliyani]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 1 (2023): JANUARY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.1.1-12
<![CDATA[The negative growth in tax revenues was caused by slowing economic activity and fiscal incentives, especially in the MSME sector affected by the pandemic. This research effort analyzes the aspects of morality and awareness of taxpayers towards tax obligations through the development of attribution theory. The quantitative approach through this research uses 250 respondents who own MSMEs. The analysis model uses multiple linear regression with random sampling to collect data. Primary data collection uses a questionnaire through the form of google form. The study results found that the morality and awareness of taxpayers affected the fulfillment of their obligations during the pandemic period. So that the government in determining the direction of policies related to compliance such as improving services in the field of socialization to taxpayers so that they understand more about taxation and have an effect on increasing the intention to carry out tax obligations and making policies according to the conditions and abilities of the community. Taxpayer compliance, in this case, is very necessary, which leads to how taxpayers are obedient to tax rules.]]>
<![CDATA[Level of Public Satisfaction with the Services of the Mataram City Regional Financial Agency in 2021 ]]>
<![CDATA[Ida Wayan Demung]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 1 (2023): JANUARY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.1.45-54
<![CDATA[The Regional Financial Board of the City of Mataram carries out its duties to serve the public interest directly or indirectly, including in the internal section and even covering several aspects, especially the taxpayer. The results of the assessment carried out become very important evaluation material in improving the quality of excellent and synergized services. The existing strengths in the strategy are expected to encourage increased employee performance to realize outcomes that are able to provide satisfaction to all stakeholders. The method used in this community satisfaction survey uses a quantitative approach. Data collection used a closed questionnaire with a Likert scale measurement. The results of the analysis of the community satisfaction index assessment at the Regional Finance Board include a sample of 477 respondents with an IKM score in 2021 of 77.90. The IKM Conversion Interval Value is 77.95, even from the Values: perception, interval, Conversion interval, service quality, and Service Unit Performance states that the performance of the Mataram City Regional Financial Agency in 2021 is in the "Good" category. can continuously improve and provide quality services and of course, be able to satisfy in various aspects.]]>
<![CDATA[Experiment Study: Auditor’s Going Concern Opinion Decision During Covid 19 Pandemic ]]>
<![CDATA[Rr. Puruwita Wardani]]>;
<![CDATA[Susanna Hartanto]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 1 (2023): JANUARY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.1.13-22
<![CDATA[This research is an experimental research that assesses the giving of going concern opinions conducted by auditors during the Covid 19 pandemic. To enhance the degree of confidence in the financial statements, a qualified external party (an auditor) is engaged to examine the financial statements. However, Auditors are increasingly being asked to provide assurance on non-financial information, both on a standalone basis or in conjunction with the audit of normal financial statements. Auditors shall perform a risk assessment in order for continuity of the going concernThe participants who participated and can be used in this study are members of IAPI in the East Java region as many as 40 auditor. Participants in this research have experiences in positions as senior auditors, supervisors, managers and partners. The results of this study are that auditors do not differentiate in auditing the functioning and non-functioning companies in the context of giving going-concern opinion decisions. Auditor considers financial information more than non-financial information in giving a going concern opinion because financial information is historical data that can be used to assess the company's current condition and to predict future financial conditions. Non-financial information is used as supporting information for going concern decision making.]]>
<![CDATA[The Impact of E-SPT, E-Filing, E-Billing, and Taxpayer Attitude Toward Tax Compliance on Individual Taxpayers of Micro, Small, and Medium Business in Surabaya ]]>
<![CDATA[Adhityawati Kusumawardhani]]>;
<![CDATA[Jessica Jennie Laurianto]]>;
<![CDATA[Evelyn Antonia Santoso]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 1 (2023): JANUARY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.1.23-34
<![CDATA[The purpose of this study is to examine the conceptual framework of the influence of e-SPT, e-Filing, e-Billing, and Taxpayer Attitudes towards Tax Compliance on Micro, Small, and Medium Enterprise (MSMEs) Taxpayers in Surabaya. The quantitative research method used is a survey with stratified sampling. The survey was given to 241 private MSME owners in Surabaya, and the data were analyzed with multiple regression in SPSS. This study shows that e-SPT, e-Filing, e-Billing, and Taxpayer Attitudes have a significant effect on Tax Compliance. This investigation may enhance the effectiveness and efficiency of the current electronic method for tax payments. In addition, this study supports the theory of planned behavior, which suggests that when taxpayers believe they are producing positive results, they will behave obediently, and the technology acceptance model, which states that acceptance of an information technology will explain taxpayer attitudes toward accepting information technology (e.g. -SPT, e-Filing and e-Billing).]]>
<![CDATA[Working Capital Management and Leverage to Profitability: Case of Manufacturing Firms in Indonesia ]]>
<![CDATA[Sany Sany]]>;
<![CDATA[Andrew Winata]]>;
<![CDATA[Teresa Veline Yasin]]>
<![CDATA[ International Journal of Organizational Behavior and Policy Vol 2 No 1 (2023): JANUARY 2023 ]]>
Publisher : <![CDATA[Accounting Department, School of Business and Management - Universitas Kristen Petra ]]>
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DOI: 10.9744/ijobp.2.1.55-66
<![CDATA[This study aims to investigate whether Working Capital Management (WCM) and leverage affect firm profitability. Data concern was gathered from Bloomberg database terminal. Sample is manufacturing companies listed in Indonesian Stock Exchange (IDX) over the period of 2014 – 2020, which already established for some time. WCM is measured by using Cash Conversion Cycle (CCC), profitability is proxied with ROA while leverage is proxied by Debt-to-Equity. We find that the length of CCC days does not affect profitability, while the higher proportion of debt to equity will reduce profitability, on the other hand, the higher sales growth will enhance better firms’ profitability performance. Our findings contribute to understanding of the relationship of CCC and leverage on profitability in emerging markets.]]>
