Economics, Business, Accounting & Society Review
EBASR aims to relate to current research on economics, business, accounting & social science innovation as well as practices. The scope of the Economics, Business, Accounting & Society Review includes: Economics – Science; Business – Science; Business Ethic; Human Resource Management; Financial Management; Strategic Management; Accounting - Science; Auditing and Taxation; Behavior Accounting; Capital Market; Banking; Syari’ah Accounting; Public Sector Accounting; Green Accounting; Corporate Governance; Corporate Social Responsibility.
Articles
37 Documents
<![CDATA[The Influence of the Implementation of E-Filling and E-Billing on Individual Taxpayer Compliance with Tax Socialization and Understanding of the Internet as Moderating Variables ]]>
<![CDATA[Pradilatri Kemuning]]>;
<![CDATA[Yustiana Djaelani]]>;
<![CDATA[Dwi Yana Amalia Sari Fala]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 1 No. 1 (2022): Economics, Business, Accounting, and Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v1i1.2
<![CDATA[The purpose of this study was to analyze the effect of implementing the E-Filling and E-Billing System on the Compliance of Individual Taxpayers with Tax Socialization and Internet Understanding as Moderating Variables. Sampling technique using Convenience Sampling. The population in this study are individual taxpayers who have used E-Filling and E-Billing, the total sample is 100 respondents. The hypothesis testing used is the validity test, reliability test and classical assumption test. The hypothesis test used is multiple linear regression and Moderated Regression Analysis. The results showed that the implementation of the e-filling and e-billing system had a positive effect on individual taxpayer compliance, tax socialization strengthened the relationship between the e-filling system implementation and individual taxpayer compliance, tax socialization could not moderate the implementation of the e-billing system on compliance. individual taxpayers and internet understanding cannot moderate the application of e-filling and e-billing systems to individual taxpayer compliance.]]>
<![CDATA[The Effect of Profitability, Leverage, Corporate Social Responsibility and Executive Character on Tax Avoidance on Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2016-2020 ]]>
<![CDATA[Salna Djolafo]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 1 No. 1 (2022): Economics, Business, Accounting, and Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v1i1.3
<![CDATA[This study aims to analyze the effect of profitability, leverage, corporate social responsibility and executive characteristics on tax avoidance. The population in this study are all companies engaged in manufacturing which are listed on the Indonesia Stock Exchange from 2016-2020. The sample was selected using purposive sampling method with research criteria, in order to obtain as many as 38 companies. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that profitability and leverage affect tax avoidance, but for corporate social responsibility variables, executive character and company size as control variables do not affect tax aggressiveness while the F test results show that the variables of profitability, leverage, corporate social responsibility, executive character and firm size simultaneously affect the tax avoidance variable.]]>
<![CDATA[Factors Affecting Muzakki's Interest in Paying Zakat at Baznas City of Ternate ]]>
<![CDATA[Alvira Panji Lestari]]>;
<![CDATA[Suwito Suwito]]>;
<![CDATA[Rinto Syahdan]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 1 No. 1 (2022): Economics, Business, Accounting, and Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v1i1.4
<![CDATA[This study aims to identify the impact accountability, transparency, income, the religiosity of interest in paying of Zakat to BAZNAS Ternate City. The population in this study is a type of personal Civil Server. As many as 150 respondents, the sample in this study was taken using a more purposive sampling technique or with the specific criteria. Data management in this study uses regression analysis using SPSS version 23. This study shows that accountability, transparency, income, and religiosity have a significant and positive impact on Muzaki’s interest in paying off Zakat on BAZNAS Ternate City.]]>
<![CDATA[Innovation of Electronic-Based Multipurpose Credit Services to Improve Customer Satisfaction Through Loan Fee : A Study on Bank Jatim - Malang ]]>
<![CDATA[Dwi Orbaningsih]]>;
<![CDATA[Mellisa Gitaria]]>;
<![CDATA[Wahyono Gendut Budi]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 1 No. 1 (2022): Economics, Business, Accounting, and Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v1i1.6
<![CDATA[The competition of financial services business is getting higher and encourages banks to optimize their efforts to reach as many prospective customers as possible. One of the efforts made is to update innovative banking credit services through the development of an electronic-based multipurpose credit service system. This research aims to find out whether the quality of service, product quality, and loan fee, affect customer satisfaction. This research uses a quantitative approach, data collection using questionnaires distributed to 150 customers of Jatim bank. Data analysis uses path analysis. This research found that The Quality of Service affects Customer Satisfaction but the Quality of Multipurpose Credit electronic application products does not significantly affect customer satisfaction; Quality of Service and Product Quality of Multipurpose Credit electronic application affects Customer Satisfaction through Loan Fees. This research has the implication that innovation policies on multipurpose credit services and borrowing costs are major factors that can improve customer satisfaction.]]>
<![CDATA[Management of Assets and Follow-Up the Findings of the Audit Board to Increase Financial Performance of Local Governments ]]>
<![CDATA[Ridha Yamin]]>;
<![CDATA[Masdar Mas'ud]]>;
<![CDATA[Sylvia Sjarlis]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 1 No. 1 (2022): Economics, Business, Accounting, and Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v1i1.8
<![CDATA[The dependence of most local governments on the central government in funding regional spending is still a problem in Indonesia. Although the regional autonomy system has been implemented, including in terms of regional financial management, local governments still have difficulty in implementing efficient regional spending. This effort is done so that the financial management of local governments can be implemented efficiently. This research aims to find out the impact of the size of local governments, audit findings and follow-up of the recommendations of The Audit Board of the Republic of Indonesia on the financial performance of local governments  This study uses a quantitative approach by testing hypotheses using multiple regression analysis methods in cross sectional data. The study used data from local government performance reports in 2019. The study analyses 406 district/city governments report in Indonesia. The results showed that: 1) There is a positive and significant influence on the size of local governments on the financial performance of local governments in Indonesia; 2) There are negative and significant influences on the findings of examination of the financial performance of local governments in Indonesia; 3) There is a positive and significant influence on follow-up recommendations of examination results on the financial performance of local governments in Indonesia. The results implication is that efficiency of local government asset and follow-up of audit findings of the Audit Board Republic of Indonesia can improve the financial performance of local governments.]]>
<![CDATA[What Determines the Choice Between Sukuk vs Bonds? ]]>
<![CDATA[Ryan Kusuma Wardhana]]>;
<![CDATA[Rahmat Heru]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 1 No. 1 (2022): Economics, Business, Accounting, and Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v1i1.9
<![CDATA[Funding for investments that can be obtained from various alternative sources of financing. However, the ideal funding desired by the investment manager is the most profitable funding and in line with the company's goals. Conventional bonds have long been a popular choice of management, while Islamic bonds tend not to be well recognized by management. In that, Islamic bonds have various advantages that can provide benefits to management. This study aims to investigate factors that determine public listed corporations in 3-ASEAN nations' decisions to issue corporate bonds or sukuk. For a sample of 124 sukuk and bonds issued between 2012 and 2017, we examine the influence of free cash flow as a proxy for agency cost, growth, and leverage on the decision between bond and sukuk issuance. According to the findings of binary logistic regression, firms with high free cash flow and leverage choose sukuk over conventional bonds. Firms with stronger growth, on the other hand, choose conventional bonds over sukuk. Our findings are consistent with the agency's cost-cutting strategy for free cash flow. The research has the implication that conventional bonds are preferred by fast growing companies.]]>
<![CDATA[Steel and aluminium industry reactions of import rate announcement: Event study analysis ]]>
<![CDATA[Anisyah Nur Kuswati]]>;
<![CDATA[Faizah Syihab]]>;
<![CDATA[Rizka Ramayanti]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 1 No. 2 (2022): Economics, Business, Accounting, and Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v1i2.10
<![CDATA[The study aims to find out the investor reaction to the announcement of import tariffs changes for the steel and aluminum sector. The study used the event study method, through the calculation of abnormal returns and trading volume activities which has the 11 event periods (ARCH/GARCH). The sample is public listed steel and aluminum firms, consist of daily stock prices, trading volume, and price index. One-sample test result showed abnormal returns variable are significant in the period before the announcement event, whereas the significant results only occurred on the period three after the event. Meanwhile, for the trading volume activities, the significant result show differences during the entire period. It can be said that the steel and aluminum industries being affected by the tariff announcement. As for two-samples test showed that there is not significant differences before and after the announcement event displayed, on abnormal returns and trading volume activity variable. Therefore, there is a shock influenced the stock return and show reaction by the announcement. From the study, abnormal return quickly returns to normal state and proved that the market in semi-strong efficiency category.]]>
<![CDATA[Does work motivation and work discipline affect employee performance during Covid-19? ]]>
<![CDATA[Dwi Orbaningsih]]>;
<![CDATA[Ervan Dwi Priyanto]]>;
<![CDATA[Gendut Budi Wahyono]]>;
<![CDATA[S.B.P. Handhajani]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 1 No. 2 (2022): Economics, Business, Accounting, and Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v1i2.11
<![CDATA[The covid 19 pandemic has changed people's behavior. Social and physical distancing policies are government policies that have changed employees' work environment from the office to the home environment. Meanwhile, human resource management is needed to maintain and improve the performance of employee (State civil apparatus or ASN). Therefore, this study examines the influence of work motivation and work discipline moderated by the work.environment.on.the performance of the employee (ASN). The research site was Badan Keuangan dan Aset Daerah Pemerintah Kota Batu. This research used a quantitative method with explanatory research. The population in.this.study.was all State civil apparatus (ASN) of the Badan Keuangan dan Aset Daerah Pemerintah Kota Batu as many as 61 respondents. This study found that work motivation influences the performance of the employee (ASN), and work discipline also affects on ASN performance. In addition, the work environment is a variable that moderates dependent variables towards the performance of the ASN. This research implies that the work environment is critical to be considered as a strategy to maintain ASN motivation and work discipline.]]>
<![CDATA[The Impact of Population, Export, and Capital Formation to The Oil Consumption and Economic Growth in Indonesia ]]>
<![CDATA[Farabi Ahmad]]>;
<![CDATA[Aminu Zubairu Surajo]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 1 No. 1 (2022): Economics, Business, Accounting, and Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v1i1.12
<![CDATA[The paper aims to investigate the relationship between oil consumption and economic growth by including several variables namely capital, population and export in Indonesia using annual data for the period 1965 – 2021. Granger causality employed to determine the direction of causal relationship between the variables where the result can illustrate the ability of the country in reducing the energy consumption and the impact on economic growth. The study note the variable are stationer at first difference and two cointegration exists between the variables. In the short-run, capital has positive influence oil consumption for one and two lag. GDP and export negatively influence to oil consumption with maximum 2 lag period. In the long-run, capital and export oppositely influence oil consumption. The result of Granger causality supports the presence of conservation hypothesis between GDP and oil, GDP and export as well as GDP and capital. Feedback hypothesis confirms between oil consumption and export and oil consumption and population. The neutrality hypothesis exists between capital and oil consumption. Therefore, it can be concluded that the economic growth of Indonesia does not depend on the level of oil consumption. It implies that Indonesia government may impose energy conservation policy particularly oil without fear of negatively affecting economic growth.]]>
<![CDATA[Coal consumption and economic growth in Indonesia: An analysis of restricted structural var ]]>
<![CDATA[Haris Annannab]]>;
<![CDATA[Aminu Zubairu Surajo]]>;
<![CDATA[Farabi Ahmad]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 1 No. 2 (2022): Economics, Business, Accounting, and Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v1i2.13
<![CDATA[The aim of this paper is to investigate the effect of coal consumption, economic growth, and population to the greenhouse gas emission in the case of Indonesia. The foundation of this study is the reality that Indonesia's economic growth is spur by population growth which requires the consumption of electricity in the large amounts produced using coal as the main fuel. The consumption of coal as the main fuel causing fatal environmental damage. Theoretically, the higher the population and economic growth, the greater the environmental damage that will occur. The data used in the study are during the period of 1971 – 2018 with VAR restricted model and structural VAR as the methodology employed. The result of the analysis shows that the increase of coal consumption, population, and population in Indonesia effects positively to the increase of greenhouse gas emission where population contributes the biggest effect. In addition, the results also confirmed that the growth of population can spur the demand of coal consumption and economic growth which later increase the greenhouse gas emission. Population in Indonesia become the most contributor in affecting the fluctuation of greenhouse gas emission. The study recommends to the policy makers to start produce the electricity based on the renewable energies resources and reduce the consumption of fossil energy especially coal as the fuel of power plants. It is because, the biggest consumption of coal is used by the power plants to produce the electricity]]>
