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Economics, Business, Accounting & Society Review

ebasr
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Published by International Ecsis Association

ISSN : 28100018 EISSN : 28100115 DOI : https://doi.org/10.55980/ebasr.v2i1

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

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.

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

Articles 37 Documents

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Financial Inclusion: An initiative towards women empowerment against social norms Shalu Kumari
Economics, Business, Accounting & Society Review Vol. 1 No. 2 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Despite general progress made in terms of Financial Inclusion worldwide, the gender gap has remained unaltered since 2011. The study aims to identify the impact of Financial Inclusion on women's empowerment. This research used descriptive qualitative methods. Content analysis approaches are used to analyze secondary data. Various reports published by the Reserve Bank of India (RBI) and other financial institutions have been used as relevant input. Besides, research articles from different reputed journals, websites, and magazines have been used. The study found that some strategies have been implemented to minimize the gender gap in access to financial services. The systems are Know Your Customer (KYC) norms, no-frill accounts; an extension of the financial services and became medium of empowering women; the introduction of a small loan to make the females capable and self-dependent. The paper provides implications about strategies to overcome the barriers women face to access and use financial services in the condition of social norms constraining women's capacity to access and meaningfully use financial services.

Covid-19 pandemic and social exclusion in Kano Metropolis: challenges and the prospects Aminu Zubairu Surajo
Economics, Business, Accounting & Society Review Vol. 1 No. 2 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

The paper focuses on the challenges of the COVID-19 pandemic on socially excluded individuals in Kano metropolis, Nigeria. People that face the risk of social exclusion comprise women and girls; people with disabilities; ethnic and religious minorities; migrants and internally displaced people; children and older people; sexual minorities and people living with HIV/AIDS. These categories of individuals are undergoing unparalleled challenges due to COVID-19 pandemic. They are all affected by the coronavirus, regardless of their social level, gender, or color. The epidemic triggered social and economic crises, exacerbating these people's already significant unemployment, poverty, and criminal activities. The study looks at the pandemic's issues as well as long-term solutions for dealing with the virus. The data was collected using a mixed technique approach. Questionnaires and in-depth interviews were used in this process. As a result, the study was guided by two hypotheses and three research questions. The study included 384 individuals, who were chosen for the questionnaire using a simple random sample technique. In a similar vein, 12 people took part in an interview. Purposive sampling was used by the researcher to identify participants for the study. According to the study's findings, there is a link between the challenges of COVID-19 epidemic and the danger of social exclusion. Family problems, anxiety, peer-group violence, child abuse, disruption of social and religious life, unemployment, poverty, inflation, and travel limitations are among the pandemic's challenges for socially excluded persons, according to the findings.

Sharia business resilience during the covid-19 pandemic : A case study of Indonesian sharia banking business Suwito Suwito; Eka Siskawati; Gregorius Jeandry
Economics, Business, Accounting & Society Review Vol. 1 No. 2 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

This study aims to uncover the empirical reasons for the resilience of the Islamic banking business in the era of the Covid-19 pandemic in Indonesia. The Islamic Â banking business is a business model built with the concept of integration between spriritual awareness and contemporary business concepts. This integralistic result gave birth to the concept of a profit-sharing business. Â Although currently the transaction volume of the Islamic banking business is considered small, it can survive and grow positively in its financial performance in the era of the Covid-19 pandemic for the 2019-2021 period. To achieve this goal researchers use digital methods of hermeneutic phenomenology. This method sees that the experience of an individual's life in the virtual world is a continuous interpretive process that comes from the individual's life experience Â in the real world. This research site is a website that presents the business life experiences of banking actors in Indonesia. The results showed that the resilience of Islamic business is the consistency of Islamic Banks in internalizing Sharia values. First, all things belong to an absolute God, and man is entrusted to manage them. Second, man maintains a balance of spiritual well-being and the preservation of nature. Third, man avoids the accumulation of property by giving up part of his property. Fourth, competition is still important in a business but is still based on cooperation in kindness.

The effect of experience quality on behavioral intentions mediated by tourist happiness and tourist satisfaction in an island destination Sulfi Abdul Haji; Daud Hasim; Marwan Man Soleman; Karim Abubakar
Economics, Business, Accounting & Society Review Vol. 1 No. 2 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

This study aims to determine the influence of experience quality, tourist happiness, and tourist satisfaction on behavioral intentions. This study wanted to assess the role of tourist happiness and satisfaction in mediating experience quality's influence on behavioral intentions. This study used samples of domestic tourists who had experience traveling on the island of Dodola with a total of 210, with purposive sampling techniques with several predetermined criteria: 1. Have been 18 years old when filling out the questionnaire; 2. Have traveled on the island of Dodola; 3. At the same time, traveling on the island of Dodola. The data were analyzed using the Partial Least Square (PLS) technique with SmartPLS 3.0. the results showed that the variables of experience quality had a positive and significant effect on behavioral intentions, tourist happiness, and tourist satisfaction. Furthermore, tourist happiness and tourist satisfaction had a positive and significant impact on behavioral intentions. The influence of the quality of experience on the intention of behaving.

Managerial ability impact on lending and bank credit quality: SFA approach Fikri Asyrafi; Henny Setyo Lestari
Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

The banking sector is one of the vital sectors in connection with its role in distributing funds to the public through lending. This makes many researchers search for variables that affect lending by banks. Still, previous studies have focused more on definitive factors and seem to ignore intangible factors such as bank managerial ability. This study examines the effect of managerial ability and bank-specific factors on bank lending and credit quality. The estimation of managerial ability uses a stochastic frontier analysis approach, while panel regression with fixed effects is used to analyze the research model. This study uses a sample of banks registered on IDX during 2010 â€“ 2021. The results show that managerial ability significantly positively affects lending and bank credit quality. Bank-specific factors such as bank size, workforce, and capital also significantly affect lending and bank credit quality. At the same time, this study did not find the effect of deposit growth on the dependent variable of lending and bank credit quality. The results of this study have implications that banks can expand and improve credit quality by increasing the ability of bank managers. Â

Investigation of people familiarity towards virtual tourism as an alternative to travel Rafidola Mareta Riesa; Alfatah Haries
Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

The COVID-19 pandemic has brought the development of the tourism industry to a very low point. With social restrictions, people are expected not to travel in advance and can keep their distance. This research aims to further deepen public understanding regarding virtual tourism and its use in the city of Padang during the lockdown at various tourist objects. This research found that the government introduced virtual tourism as an alternative amid distance restrictions, because tourist can enjoy the tourism object without having to be physically present. The availability of many media that can be used as tools in displaying virtual tourism. This research provides suggestions so that the relevant government can provide socialization to the community so that virtual tourism can be used as an alternative to traveling during the COVID-19 pandemic.

The financial performance of ternate cityâ€™s government: Analysis before and during the pandemic covid-19 Sehat Abdullah; Irfan Zam-Zam; Suwito Suwito
Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

This study aims to analyze the Financial Performance of the Ternate City Government in the period before and during the Covid-19 pandemic. The method used in this research is a comparative descriptive method with a quantitative approach. The results of the study show that 1) The level of regional financial independence ratio does not change the level of regional financial independence before and during the Covid-19 Pandemic; 2) The level of PAD effectiveness ratio does not change the effectiveness ratio of Ternate City's original income for the period before and during the Pandemic. Covid-19; 3) The level of regional expenditure efficiency ratio there is no change in the level of regional financial efficiency of Ternate City before and during the Covid-19 Pandemic; 4) The level of regional financial growth ratio there is a decrease in regional financial growth during the covid-19 pandemic; 5 There is no change in the level of compatibility of spending in the Ternate City area before and during the Covid-19 Pandemic.

Effect of Business Risk and Profitability on Capital Structure with Likuiditas As Moderation Dwi Orbaningsih
Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

The purpose of this study is to determine the effect of business risk and profitability on the capital structure with liquidity as a moderation variable. Quantitative methods were used in the study. The sample collection used purposive sampling of 11 companies listed on the IDX during 2017-2020. The analysis used moderation regression and classical assumption testing. The results showed that business risk and profitability affect the capital structure. Meanwhile, moderation variables are able to moderate the influence of business risk on the capital structure and are unable to moderate the effect of profitability on the capital structure.

Household financial management with personality factors and locus of control through mental budgeting Eka Rosalina; Wiwik Andriani; Elfitri Santi; Asratul Rahmi
Economics, Business, Accounting & Society Review Vol. 1 No. 3 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Personality and locus of control cannot be separated from within a person given the high consumption growth and supported by a luxurious lifestyle compared to a relatively low income. This study aims to determine the influence of personality and locus of control on the management of household finance through mental budgeting. This research was conducted through a questionnaire survey which was distributed to housewives with an age range of 20-50 years, SMA/SMK, not working, and not earning. The sample of this study was 140 samples using convenience sampling technique, then continued with hypothesis testing using path analysis on the SEM (Structural Equation Modeling) model using STATA 16 software. The results of this study stated that motivation and locus of control variables directly affect management of household finance. Meanwhile, the commitment variable does not directly affect the management of household finance. The mental budgeting variable as an intervening variable does not directly affect the management of household finance. Mental budgeting cannot mediate the relationship between motivation, commitment and locus of control with management of household finance.

Development of accounting learning media based on wetland environment for high school students in South Kalimantan Noor Eka Chandra; Maulana Rizky; Lufna Bariroh; Abdul Irvan Arista
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

This study aims to develop a wetland-based accounting learning media for high school students in South Kalimantan. This study measures the feasibility of learning media developed with the validation of media experts and practitioners. The form of research and development uses model ADDIE which consists of five stages, namely analysis (analysis), design (design), development (development), implementation (implementation), and evaluation (evaluation). The instruments used are validation sheets and student response questionnaires. The method used in data collection is interviews for initial research data and validation. The research step of the learning media development process starts from stage (1) Analysis, The analysis stage is the stage of analyzing the need for the development of new learning models/methods and analyzing the feasibility and requirements of developing new learning models/methods. The analysis phase includes curriculum analysis and student characteristics analysis. (2) Design, At this stage, the design of learning media development is carried out in the form of an initial design that is in accordance with the analysis that has been done previously. (3) Development, the development stage is the stage of product realization that is ready to be implemented. (4) Implementation, at this stage, the implementation is carried out in a limited manner at the designated school as the research site. (5) Evaluation, at this stage, researchers make revisions to the developed media based on criticism and suggestions obtained from the response questionnaire or field notes.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Eka Siskawati

Contact Email
ekasiskawati@gmail.com

Phone
+628126759903

Journal Mail Official
admin.ebasr@ecsis.org

Editorial Address
Jl. Semeru Raya, No.2. Kelurahan Gunung Pangilun. 25171. Kota Padang.

Location
Kota padang,

Sumatera barat

INDONESIA

Abstract

Abstract

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Abstract

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Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Eka Siskawati

Contact Email ekasiskawati@gmail.com

Phone +628126759903

Journal Mail Official admin.ebasr@ecsis.org

Editorial Address Jl. Semeru Raya, No.2. Kelurahan Gunung Pangilun. 25171. Kota Padang.

Location Kota padang, Sumatera barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Eka Siskawati

Contact Email
ekasiskawati@gmail.com

Phone
+628126759903

Journal Mail Official
admin.ebasr@ecsis.org

Editorial Address
Jl. Semeru Raya, No.2. Kelurahan Gunung Pangilun. 25171. Kota Padang.

Location
Kota padang,

Sumatera barat

INDONESIA