INQUISITIVE: International Journal of Eonomic
I N Q U I S I T I V E is an international journal published by the Faculty of Economics and Business, Pancasila University which is published twice a year, on June and December. We are inviting original contributions that present modeling, empirical, review, and conceptual works. INQUISITIVE publishes quality research journals in the field of Economics. The scope of journal is all manuscripts in the various topics include, but not limited to, functional areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, accounting, auditing, management accounting, management control systems, management information systems, international business, business economics, business ethics and sustainability, entrepreneurship, Islamic finance and Islamic economics. The online version of this articles are freely accessible to make it easy to share knowledge. Articles published in INQUISITIVE is read by academics, researchers, students, consultants, and practitioners in the fields of economics. All manuscripts should be submitted electronically through an open journal system which is very easy to access and easy to update. INQUISITIVE has been also indexed / registered in DOAJ.
Articles
30 Documents
<![CDATA[DETERMINANT OF REPUTATION RISK MANAGEMENT IN ISLAMIC BANKS IN INDONESIA ]]>
<![CDATA[Chaerani Nisa]]>;
<![CDATA[Nana Nawasiah]]>
<![CDATA[ INQUISITIVE : International Journal of Economic Vol 1 No 1 (2020): December ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/inquisitive.v1i1.1857
<![CDATA[This research aims to analyzes the determinant of reputation risk management in Islamic bank in Indonesia. We use content analysis method to examine whether there is reputation risk management in Islamic bank in Indonesia. It shows that, there is no relationship between those three variables in reputation risk management. There are other variables that more suitable with Indonesia case. As far as we know, this is the first research that focus on risk management measurement on syariah bank in Indonesia.]]>
<![CDATA[THE EFFECT OF BI 7-DAYS REVERSE REPO RATE AND EXCHANGE RATE ON THE MONEY SUPPLY (M1) IN INDONESIA ]]>
<![CDATA[Tia Ichwani]]>;
<![CDATA[Iha Haryani Hatta]]>
<![CDATA[ INQUISITIVE : International Journal of Economic Vol 1 No 1 (2020): December ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/inquisitive.v1i1.1858
<![CDATA[In this globalization’s era, the circulation of money (both M1 and M2) in society is increasing and expanding. One of the aspects used to measure and influence the supply and demand system is the money supply. As an independent state institution, Bank Indonesia has full autonomy in formulating and implementing each of its duties and authorities. In its capacity as the central bank, Bank Indonesia has one single objective, namely to reach and maintain the stability of rupiah. This research was conducted using a qualitative and causality approach. The results of this study indicate that the BI 7-Days Reverse Repo Rate has a negative and significant effect on the Money Supply (M1), the exchange rate has a positive and significant effect on the Money Supply (M1) and the BI 7-Days Reverse Repo Rate and Exchange rates have a direct effect on Total Money Supply (M1).]]>
<![CDATA[FACTORS AFFECTING THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEM IN PT. AGUNG AUTOMALL ]]>
<![CDATA[Nicky Adi Putranto]]>;
<![CDATA[Tryas Chasbiandani]]>
<![CDATA[ INQUISITIVE : International Journal of Economic Vol 1 No 1 (2020): December ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/inquisitive.v1i1.1859
<![CDATA[The purpose of this study is to determine (1) the effect of user involvement in the development of accounting information systems, (2) top management support, (3) personal technical skills, (4) education and training programs, and (5) organizational size on the performance of accounting information systems. This research was conducted on employees of PT. Agung Automall Jakarta. This research uses quantitative methods. This study uses a comparative approach which is a type of research that seeks to know the cause and effect relationship between the dependent variable with the independent variable and test the existing hypothesis. Based on data analysis, it can be concluded that management support, education and training programs, and organizational size have a positive influence on the performance of accounting information systems. While user involvement in the development of the system, and the ability of personal techniques have no significant effect on the performance of accounting information systems.]]>
<![CDATA[THE EFFECT OF MANAGERIAL OWNERSHIP, DIVIDEND POLICY AND DEBT ON FIRM VALUE: THE INDONESIA STOCK EXCHANGE CASES ]]>
<![CDATA[Lailah Fujianti]]>;
<![CDATA[Aulia Keiko Hubbansyah]]>;
<![CDATA[Safitri Siswono]]>;
<![CDATA[Lazarus Sinaga]]>
<![CDATA[ INQUISITIVE : International Journal of Economic Vol 1 No 1 (2020): December ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/inquisitive.v1i1.1860
<![CDATA[This study aims to analyze the impact of managerial ownership, dividend policy and debt on firm value. Using a sample of 15 companies with an observation period of 8 years (2011-2018), this study finds that managerial ownership and debt policy have a negative effect on firm value. Meanwhile, dividend policy has a positive effect on firm value. This study stresses that the objective of the managerial ownership program to reduce the potential for agency conflicts and increase firm value has not been optimal. This, based on the findings in this study, is caused by the relatively small portion of managerial ownership in the sample companies, which is only about 5 percent of the total share ownership.]]>
<![CDATA[DOES ETHNIC DIVERSITY AFFECT CUSTOMER SATISFACTION ]]>
<![CDATA[Yuli Ardianto]]>;
<![CDATA[M. Nuruddin Subhan]]>;
<![CDATA[Dian Riskarini]]>
<![CDATA[ INQUISITIVE : International Journal of Economic Vol 1 No 1 (2020): December ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/inquisitive.v1i1.1861
<![CDATA[Important factors in a company related to ethical issues have an impact on consumer purchasing decisions. The relationship between the application of business ethics and purchasing decisions has been studied by several researchers. The impact of a business ethic and purchasing decisions and customer satisfaction depends on culture. The culture of ethnicity will form its own characteristics in the business that is carried out; it will impact how a consumer views the business which has an impact on satisfaction in purchasing. Culture also that can be seen from the ethnicity of the business owner will make customers consider buying products from a place of business. Therefore, the study wants to reveal how the visible culture or ethnicity can make customers satisfied to buy at a particular business. In addition, this study also aims to reveal how ethnicity can distinguish the relationshipship between ethical behavior and consumer satisfaction in making purchases. The methodology of the study is the content analysis method by conducting a content analysis on literature studies to obtain the results of the discussion of the selected variables. This study explores previous research related to building initial hypotheses without empirical data collection. The research results found that there is a relationshipship between ethnicity and consumer satisfaction. There are several opportunities to extend this study. This study could also be conducted by including motivation variables to moderate the relationship between ethnicity and customer satisfaction.]]>
<![CDATA[ANALYZING THE IMPACT OF CAR, NIM AND NPL ON ROA OF BANKING COMPANIES (AN EMPIRICAL STUDY ON BEI LISTED COMPANIES) ]]>
<![CDATA[Yuana Mandagie]]>
<![CDATA[ INQUISITIVE : International Journal of Economic Vol 1 No 2 (2021): June ]]>
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DOI: 10.35814/inquisitive.v1i2.2245
<![CDATA[This research aims to investigate the influence of CAR, NIM, and NPL on ROA of banking companies listed in the Indonesia Stock Exchange (ISX) during the period of 2013 to 2017 in accordance with the criteria of Bank Indonesia. This empirical study employs multiple regression in its data analysis. The model is used to describe the influence of independent variables to the variables simultaneously. The results conclude that the ratio of financial performance in the CAR and NIM banking companies has a positive and significant effect on ROA. This study found that NPL has a significant negative impact on ROA in the banking business while others are positive. Moreover, the higher the CAR and NIM of a bank, it will cause an increase in ROA in the company; the more NPL of a bank increase, the ROA will be decreased. In general, the influence of these three independent variables on ROA in the banking company for 54.6% and included in the category of being.]]>
<![CDATA[Self-Efficacy, Organizational Culture and Quality of Innovation Related to Student Sharing Knowledge ]]>
<![CDATA[Tyna Yunita]]>
<![CDATA[ INQUISITIVE : International Journal of Economic Vol 1 No 2 (2021): June ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/inquisitive.v1i2.2279
<![CDATA[The purpose of this study is to analyze the effect of self-efficacy, organizational culture, and quality of innovation on knowledge sharing. The phenomenon of social media as a communication medium becomes a unique attraction for students in the general student environment. This study explores social media that are in high demand and used as a means of student learning. The statistical analysis method used is Structural Equation Modeling (SEM) with a simple random sampling technique with 125 student respondents and students of Universitas Bhayangkara Jakarta Raya. The results of this study indicate that self-efficacy, organizational culture, and quality of innovation have a positive impact on knowledge sharing. From the research findings, organizational culture provides the highest output value for knowledge sharing]]>
<![CDATA[The WIDER GAP BETWEEN IFRS 9, 15, AND 16 WITH THE TAX RULES: CHALLENGES FOR MANAGEMENT ACCOUNTANTS IN INDONESIA ]]>
<![CDATA[Ahalik Ahalik]]>
<![CDATA[ INQUISITIVE : International Journal of Economic Vol 1 No 2 (2021): June ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/inquisitive.v1i2.2319
<![CDATA[Three accounting standards was effectively valid in Indonesia on January 1, 2020. These are financial accounting standard IFRS 9, 15, and 16 or PSAK 71, 72, and 73. PSAK 71 or IFRS 9 is about financial instruments, PSAK 72 or IFRS 15 is about revenue from contract with customer, and PSAK 73 or IFSR 16 is about leases. There are some significant changes of these standards due to it replacing many standards previously. These standards adopted International Financial Reporting Standard (IFRS) that has principle basis. Principle basis is different with ruled basis whereas tax authorization uses ruled basis. The gap between accounting standards and taxation is wider currently. These differences is challenging for management accountant. Management accountant should accommodate this gap by more understanding about the differences and spreading the information for both internal and external. Literature basis is used for this research, we don’t use the real data from companies and it becomes the limitation of this research. Grounded method is used for data analysis. The result of this research that there are significant differences between IFRS 9, 15, and 16 with tax regulation.]]>
<![CDATA[Building a Post Capitalist Economy and Religious Capitalism ]]>
<![CDATA[Istianingsih Sastrodiharjo]]>;
<![CDATA[Robertus Suraji]]>
<![CDATA[ INQUISITIVE : International Journal of Economic Vol 1 No 2 (2021): June ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/inquisitive.v1i2.2323
<![CDATA[This study aims to explore what the post-capitalist economic system and religious capitalism look like. This research also intends to prove whether the post-capitalist economic system and religious capitalism can be applied at this time. Currently, the economic system adopted by most countries in the world is a capitalist economic system. The economic system build by Adam Smith was originally based on religious values. In its journey, it turns out that this system has actually caused many problems, such as inequality of rich and poor, injustice, and even environmental destruction by companies. Facing this reality, some economists have proposed a more humanist and religious system to replace the capitalist economic system. They call this system the post-capitalist economic system and religious capitalism. They consider that capitalism is no longer adequate, especially in the face of a technology that is rapidly developing. Through research using this descriptive method, we look for how to build a post-capitalist economic system and religious capitalism. It is concluded that post-capitalist societies can arise as a result of spontaneous evolution when capitalism is no longer relevant. Post-capitalist societies need new norms and rules in order to run more humanist and religious. The new norms and rules are derived from the universal teachings of religion. Therefore, this economic system is called Religious Capitalism.]]>
<![CDATA[THE ROLE OF GOOD CORPORATE GOVERNANCE IN EFFORT TO IMPROVE ENVIRONMENTAL QUALITY THROUGH EMPHASIS ON SUSTAINABILITY REPORT ]]>
<![CDATA[Lailah Fujianti Genda]]>;
<![CDATA[Detatiara Riesya Nugroho]]>;
<![CDATA[Nelyumna]]>
<![CDATA[ INQUISITIVE : International Journal of Economic Vol 1 No 2 (2021): June ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/inquisitive.v1i2.2325
<![CDATA[This study is a study of the influence of Good Corporate Governance on the sustainability reportof manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study were 40 using purposive sampling method. Guidelines in calculating the sustainability reportindex score use the Global Reporting Initiative (GRI) G4 with 91 indicators. The method used in analyzing data uses Eviews 9 with multiple linear regression. The results showed that company board of directors had no effect on the sustainability report. Meanwhile, audit committee, and the Board of Commissioners have a negative effect on the sustainability report. It is hoped that this research can be useful and can be used as a guide by management in disclosing sustainability reports. Furthermore, investors are expected not only to see the company's financial performance but also to disclose the company's sustainability report. That way investment can be decided appropriately.]]>
