cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nasrullah Djamil
Contact Email
basecampecopubmed@gmail.com
Phone
+6281218981978
Journal Mail Official
basecampecopubmed@gmail.com
Editorial Address
Jl. Cipta Karya, Perum. Villa Citra Kencana, Blok D1, Panam, Pekanbaru, Riau or Jl. Pinang Gg. Buntu 97/3, Kota Pekanbaru, Riau
Location
Kota pekanbaru,
Riau
INDONESIA
InJEBA : International Journal of Economics, Business and Accounting
Published by PT. Basecamp Economics PubMed
ISSN : -     EISSN : 30323754     DOI : 10.5281
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences Other
InJEBA : International Journal of Economics, Business and Accounting as a scholarly platform dedicated to the exploration and dissemination of cutting-edge research in the domains of economics, business, and accounting. This journal strives to foster intellectual exchange among academics, researchers, and practitioners worldwide, contributing to the advancement of knowledge and practice in these interconnected fields.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
 1   2 
Determinants of Factors That Influence Income Smoothing Andri Novius
InJEBA : International Journal of Economics, Business and Accounting Vol. 1 No. 1 (2023): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10537166

Abstract

The aim of this research is to find out the partial and simultaneous influence of firm size, leverage, cash holding, winner/loser and profitability on smoothing in technology sector companies listed on the Indonesia Stock Exchange in 2019-2021. The method in this research uses quantitative methods. The hypothesis in this research was tested using logistic regression analysis using EViews 12 software. The sampling technique used in this research was the Purposive Sampling Technique which produced 11 samples of selected companies over a period of 3 years so that 33 sample units of companies in the technology sector were listed. on the Indonesian Stock Exchange. The results of this research show that the variables firm size, leverage and profitability have a significant effect on income smoothing. Meanwhile, cash holding and winner/loser stock do not have a significant effect on income smoothing. For the results of simultaneous hypothesis testing, firm size, leverage, cash holding, winner/loser stock and profitability have a significant effect on income smoothing. The implication of this research is that companies can first consider the impact before carrying out income smoothing.
Suppressing the Level of Corruption in Kampar District: A Study of The Impact of Accountability, Audit Opinions, Publication of Financial Statements, Audit Results And Follow-Up Of Audit Results Nasrullah Djamil; Maiza Anggraini
InJEBA : International Journal of Economics, Business and Accounting Vol. 1 No. 1 (2023): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10538909

Abstract

This study aims to evaluate the effects of accountability, audit opinion, financial statement disclosure, audit findings, and follow-up on audit results in reducing corruption levels within the Regional Apparatus Organization (OPD) of Kampar Regency. Conducted through a survey method, the study utilized a purposive sample of 50 accounting and finance professionals to achieve its objectives. Consistent with the research objectives, this study adheres to a conventional academic structure, utilizing clear and objective language, precise technical terminology, and a logical progression of ideas presented in a balanced manner. Primary data was collected via questionnaire distribution. Multiple linear regression tests were utilized to analyze the data. Results indicate that accountability, audit opinion, financial statement disclosure, audit findings, and follow-up of audit results significantly suppress the level of corruption in the Kampar district. It is imperative to follow up on audits to maintain transparency and accountability in the district. Based on simultaneous testing, the evidence suggests that factors such as accountability, audit opinion, disclosure of financial statements, audit findings, and follow-up on audit results play a role in reducing the incidence of corruption in Kampar district, in 2023.
The Impact of Melaka as a UNESCO World Heritage Tourist Area on the Motivations Ermansyah Ermansyah; Mulia Sosiady
InJEBA : International Journal of Economics, Business and Accounting Vol. 1 No. 1 (2023): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10543951

Abstract

Malays will not disappear from the world." The oath of Admiral Hang Tuah in the 15th century seemed to have received his "luck". When UNESCO designated Bandaraya Melaka as a World Heritage City on July 7, 2008, The aim of this research is to determine what factors influence the motivation of tourists visiting the Old City area of Bandaraya Melaka. The research methodology uses quantitative descriptive analysis with a sample size of 37 people. Variable (X1): psychological motivation has no effect on tourist motivation (Y), cultural motivation variable (X2) has no effect on tourist motivation (Y), social motivation variable (X3) has an effect on tourist motivation (Y), and fantasy motivation variable (X4) has an effect on tourist motivation (Y). The R2 value is 0.682, meaning that the influence of the independent variable on the dependent variable is 68.2%. While the remaining 31.8%, other variables amounting to 31.8 percent could be from medical treatment, costs, and travel services, which were not examined in this research.
Awareness of the Benefits of Strategic Planning For Educational Institutions Ferizal Rachmad
InJEBA : International Journal of Economics, Business and Accounting Vol. 1 No. 1 (2023): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10544674

Abstract

This article aims to determine the benefits of strategic planning for Islamic educational institutions. The method used is a literature review, by collecting various supporting article references from national journals. The results of this study explain, if strategic planning can be made and implemented correctly and supported by leadership commitment, then strategic planning can provide benefits for Islamic educational institutions, including: (1) Strategic planning can strengthen the "critical mass" into a team that compact, because it is directed to adhere to basic values, main systems and common goals, (2) Strategic planning can help to optimize the performance of Islamic educational institutions, (3) Strategic planning can help leaders to always focus attention and adhere to a framework for overall improvement efforts continuous, (4) Strategic planning provides guidelines for daily decision making, and (5) Strategic planning always makes it easy to measure the organization's progress in achieving its goals of improving quality and productivity. The benefits of educational strategic planning are things that need to be considered to create quality Islamic educationh
Analysis of Business Feasibility Studies in MSMEs Tahu and Tempe Business Success Jaya Mahato Village Tambusai North Ariela Novianisa; Kiki Syafitri; Shah Rahmat; Efendi M. Reynaldi Putra
InJEBA : International Journal of Economics, Business and Accounting Vol. 1 No. 1 (2023): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10575341

Abstract

To evaluate the feasibility of a business venture, both financial and non-financial factors are taken into consideration. The assessment of feasibility involves analyzing non-financial elements, with a specific focus on production and marketing aspects. The financial aspects of Tofu and Tempeh Sukses Jaya's commercial production were analyzed using metrics such as payback period (PP), net present value (NPV), internal rate of return (IRR), and profitability index (PI) to determine its overall feasibility. Based on the analysis, it was concluded that the business is feasible due to its advantageous location and convenient accessibility. The Tofu and Tempeh Sukses Jaya business appears to be viable due to its strategic and easily accessible location, modern technology, and straightforward production process. Feasibility is ensured by high product quality, imported raw materials, competitive pricing, extensive distribution channels, and effective promotional efforts by the owner to ensure consumer awareness. The financial analysis suggests that the Tempeh Tofu business could be viable over a 10-year project duration with a 10 percent discount rate. According to the evaluation criteria, the business has a 6-month payback period (PP), a net present value (NPV) of IDR 161,565,200, a profitability index (PI) of 1.6%, and an internal rate of return (IRR) of 30%, all of which indicates the business's financial feasibility.
Analysis of the Incidence of the Tax on Profits in a Credit and Service Cooperative Yenny de Dios Parrera; Ana Fernándes Andrés; Héctor Rodríguez Pérez
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10800258

Abstract

The examination of tax compliance expenses is becoming more relevant, revealing a complex challenge that involves both national and international fiscal policies. This matter is closely linked to tax evasion and avoidance, and its consequences could distort taxpayers' economic choices. Against this background, the study focuses on the impact of profit tax on the operational outcomes of the 'Fortalecida Abel Santamaría Cuadrado' Credit and Services Cooperative, which operates within the sugarcane sector in Camagüey, Cuba. The research uses both qualitative and quantitative methodologies to investigate this issue. The study aims to provide a detailed understanding of how tax compliance costs affect the cooperative in question by implementing a tripartite procedure that uses mathematical techniques and relative frequency analysis. A key finding from this investigation is the negative impact resulting from the exclusion of advance salary payments as deductible expenses in tax calculations. This finding highlights a critical area for fiscal policy reform as the policy oversight is identified as a source of financial strain for the cooperative. The implications of this discovery are far-reaching, indicating that similar cooperatives and businesses within Cuba (and possibly in comparable economic contexts) may also be experiencing analogous fiscal burdens. Based on these insights, the study recommends the creation of customized methodologies to accurately measure tax compliance costs in the Cuban context. These methodologies should consider the distinctive socio-economic and regulatory features that define the Cuban economy, allowing for more precise evaluations of tax-related burdens on businesses. Furthermore, this research invites broader contemplation on the intersection of tax policy and business sustainability, particularly within sectors that are crucial to national economies but may be vulnerable to strict tax regimes. It emphasizes the need for a balanced approach to tax legislation that protects revenue interests without impeding economic vitality.
Government Auditors' Capabilities to Detect Fraud and The Factors that Influence Them Mella Ngesti; Nasrullah Djamil
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10802822

Abstract

Fraud is behavior that is contrary to the law carried out by individuals, both from within and outside the organization, with the intention of gaining personal or group benefit while harming other people. This research aims to determine the influence of professional skepticism, competence, independence and ethics on the auditor's ability to detect fraud. The variables of this research are professional skepticism, competence, independence and ethics as variable This research used census techniques, so the number of samples in this study was 56 people. Data analysis in this study used statistical analysis with Statistical Product and Service for Windows version 26.00 (SPSS version 26). The results of this research show that Professional Skepticism has a significant effect on the auditor's ability to detect fraud, Competence has a significant effect on the auditor's ability to detect fraud, Independence has a significant effect on the auditor's ability to detect fraud, Ethics has a significant effect on the auditor's ability to detect fraud.
Analysis of Factors Influencing Procurement Fraud in Government Agencies Environment (Case Study at Regional Apparatus in “XYZ” Regency) Andri Novius
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10813126

Abstract

This study aims to examine factors such as the Quality of the Procurement Committee, Goods/Services Procurement Systems and Procedures, Goods/Services Procurement Ethics, and Goods/Services Procurement Environment against Fraud in the Procurement of Goods/Services in Government Agencies. The research method used in this study is a quantitative method. The population in this study was the Head of Service, Treasurer, and Head of Sub-Division of Finance, and the sample in this study was the Regional Work Unit in “XYZ” Regency. The source of the data used in this research is the main/primary data obtained directly from the questions/statements (questionnaires) distributed to the respondents. The data analysis method used in this study is the Statistical Program for Social Science (SPSS) to test the four hypotheses proposed in this study. The results of this study indicate that systems and procedures are proven to have a positive influence on procurement fraud in government agencies, while the quality of the Procurement Committee, Procurement Ethics, and the Procurement Environment are not proven to have a positive effect on procurement fraud in government agencies.
Implementation of Work Discipline and Application of Employee Sanctions In PD. BPR Rokan Hulu Mulia Sosiady
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10817227

Abstract

This study was conducted at BPR PD Rokan Hulu, utilizing a qualitative descriptive analysis based on interviews. The primary objective was to investigate the disciplinary practices and the application of punishment among employees within the institution. The findings reveal that to enhance disciplinary diversity, BPR PD Rokan Hulu has established robust regulations and enforced sanctions effectively. This initiative demonstrates BPR PD Rokan Hulu's commitment to promoting diversity through structured training programs and the implementation of punitive measures. Despite these efforts, the study identified that there are still instances of indiscipline among some employees. Specific violations observed include habitual tardiness, absenteeism without prior approval from supervisors, and unexplained departures during official work hours. These actions not only contravene the company's established regulations but also undermine the overall disciplinary framework intended to foster a productive and efficient work environment. The research highlights the significance of continuous monitoring and reinforcement of disciplinary measures to ensure adherence to organizational norms and standards. Furthermore, it suggests that while the implementation of rules and sanctions is vital, BPR PD Rokan Hulu could benefit from exploring additional strategies to address the root causes of indiscipline. This could include more personalized training sessions, enhanced communication channels between employees and management, and the development of a more inclusive company culture that encourages respect for regulations. In conclusion, while BPR PD Rokan Hulu has made commendable strides in enforcing discipline and applying necessary sanctions, there is room for improvement. Addressing the lingering issues of employee indiscipline requires a multifaceted approach that not only penalizes non-compliance but also actively fosters an organizational culture that values punctuality, responsibility, and adherence to established guidelines.This study was conducted at BPR PD Rokan Hulu, utilizing a qualitative descriptive analysis based on interviews. The primary objective was to investigate the disciplinary practices and the application of punishment among employees within the institution. The findings reveal that to enhance disciplinary diversity, BPR PD Rokan Hulu has established robust regulations and enforced sanctions effectively. This initiative demonstrates BPR PD Rokan Hulu's commitment to promoting diversity through structured training programs and the implementation of punitive measures. Despite these efforts, the study identified that there are still instances of indiscipline among some employees. Specific violations observed include habitual tardiness, absenteeism without prior approval from supervisors, and unexplained departures during official work hours. These actions not only contravene the company's established regulations but also undermine the overall disciplinary framework intended to foster a productive and efficient work environment. The research highlights the significance of continuous monitoring and reinforcement of disciplinary measures to ensure adherence to organizational norms and standards. Furthermore, it suggests that while the implementation of rules and sanctions is vital, BPR PD Rokan Hulu could benefit from exploring additional strategies to address the root causes of indiscipline. This could include more personalized training sessions, enhanced communication channels between employees and management, and the development of a more inclusive company culture that encourages respect for regulations. In conclusion, while BPR PD Rokan Hulu has made commendable strides in enforcing discipline and applying necessary sanctions, there is room for improvement. Addressing the lingering issues of employee indiscipline requires a multifaceted approach that not only penalizes non-compliance but also actively fosters an organizational culture that values punctuality, responsibility, and adherence to established guidelines.
The Influnce E-Commerce Shopee Strategic Online Purchasing Decision Generation Z in Panam Pekanbaru Ermansyah Ermansyah
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10825256

Abstract

E-Commerce competition is becoming increasingly attractive in the world of online shopping, it requires a special strategy in order to compete competitively, E Commerce Shoope performs a Twin Date Event Strategy, Flash Sale, and Free Shipping Cost, Population in this study amounts to 100 people using purposive sampling methods. Based on the results of this study, Twins Date Events, Flash Sale and Free Shipping have influenced purchasing decisions both partially and simultaneously. The results of the Determination Coefficient show that the magnitude of the influence of both free variables together on the bound variable is 54.7% and the remaining 45.3% is another variable not studied. Future research could delve into these unexplored variables to provide a more comprehensive understanding of what drives purchasing decisions in the e-commerce sector. Understanding these additional factors could further assist e-commerce platforms like Shoope in refining their marketing strategies, ensuring they not only attract but also retain customers in a highly competitive market.

Page 1 of 2 | Total Record : 11

 1   2 

Filter by Year

2023 2024


Reset
Filter By Issues
All Issue Vol. 2 No. 1 (2024): InJEBA (March) Vol. 1 No. 1 (2023): InJEBA (December)