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Financial Knowledge, Internal Control Locus, and Personal Money-Related Behavior: A Survey on Undergraduate Accounting Students 财务知识、内部控制位点与个人金钱行为:对会计学本科学生的调查
Pub Date : 2022-06-30 DOI: 10.33019/ijbe.v6i2.360
Sinta Setiana, Bram Hadianto
This research intends to examine the impact of financial knowledge and internal control locus on student behavior to manage money and the effect of internal control locus on this knowledge. The students becoming the population are from the active undergraduate accounting department in Maranatha Christian University, distributed into six batches: 2015 to 2020; the number is 413. Considering this feature, we use the stratified random sampling method, setting the batches as the strata. After surveying the 200 students as the samples, the number of responded students is 193; hence, the participation level is 96.50%. Based on this situation, we use the structural equation model based on covariance after the validity and reliability tests are met. To sum up, this research unveils that money-related understanding does not affect student behavior. On the other hand, the internal control locus positively affects personal money-related behavior and financial knowledge.
本研究旨在探讨财务知识和内部控制位点对学生理财行为的影响,以及内部控制位点对财务知识的影响。成为人口的学生来自马拉纳塔基督教大学活跃的本科会计系,分布在2015年至2020年的六个批次;号码是413。考虑到这一特点,我们采用分层随机抽样的方法,以批为层。在对200名学生进行抽样调查后,回复的学生人数为193人;因此,参与率为96.50%。基于这种情况,我们在满足效度和信度检验后,采用基于协方差的结构方程模型。综上所述,本研究揭示了金钱相关的理解并不影响学生的行为。另一方面,内部控制位点正向影响个人金钱相关行为和财务知识。
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引用次数: 1
Compliance Level Analysis of Announcement of General Procurement Plan in Indonesia 印尼总采购计划公告合规水平分析
Pub Date : 2022-06-30 DOI: 10.33019/ijbe.v6i2.439
Darmawan Darmawan
The purpose of this study is to analyze the Compliance Level of the Public Procurement Plan Announcement in Indonesia. The observation period for this study was carried out for three years and for all Ministry / Agencies / Regional Government. The test was conducted to determine the effect of Value of Procurement, Way of Implementation, Type of Procurement, and Provider Selection Method on the level of compliance in announcing the General Procurement Plan. The level of compliance with the announcement of the General Procurement Plan was mostly influenced by the value of the procurement contract. It was also found that the number of procurement packages in a self-managed manner had a significant negative effect on the level of compliance. In the type of procurement, it was found that the value of the procurement packages had a greater influence on the number of packages. It was also found that the value of the consultant procurement package had a negative effect on the compliance level of the General Procurement Plan announcement. In the provider selection method, it was found that the value of the procurement packages had a greater influence on the number of procurement packages. In general, it is found that the variable value of the procurement packages significantly affects the level of compliance more than the number of procurement packages. The results of this research indicate the need for greater attention to the involvement of Small and medium enterprises and domestic production content in procurement. This is the first research effort to understand the success of the general procurement plan in Indonesia.
本研究的目的是分析印尼政府采购计划公告的遵守程度。这项研究的观察期为三年,适用于所有部/机构/地区政府。该测试旨在确定采购价值、实施方式、采购类型和供应商选择方法对公布总采购计划的合规性水平的影响。遵守《总采购计划》公告的程度主要受采购合同价值的影响。还发现,以自我管理的方式采购包的数量对遵守的程度有重大的不利影响。在采购类型中,发现采购包的价值对包的数量有更大的影响。还发现,顾问采购包的价值对《总采购计划》公告的遵守程度有不利影响。在供应商选择方法中,我们发现采购包的价值对采购包的数量有较大的影响。总的来说,我们发现采购包的变量值比采购包的数量对合规水平的影响更显著。这项研究的结果表明,需要更多地注意中小型企业参与采购和国内生产内容。这是了解印度尼西亚总采购计划成功的第一次研究工作。
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引用次数: 0
The Effect of Taxes and Capital Expenditures on Economic Growth The Effects of the COVID-19 Pandemic in Indonesia 税收和资本支出对经济增长的影响2019冠状病毒病大流行对印度尼西亚的影响
Pub Date : 2022-06-30 DOI: 10.33019/ijbe.v6i2.464
Siti Rohima, Abdul Bashir, M. Mardalena, A. Putri
This study aims to determine tax revenues and capital expenditures before and during the COVID-19 pandemic on Indonesia's economic growth. The secondary data from 1980 to 2019 was collected through Badan Pusat Statistik (BPS). This study uses a descriptive quantitative approach. The analysis used in this study is to use the ARDL (Autoregressive Distributed Lag) method. The survey results indicate that tax revenues and capital expenditures in the short and long term have a positive and significant effect on economic growth in Indonesia, which follows the hypothesis of this study. Even tax revenues and capital expenditures have a significant positive impact on fiscal policy to help overcome the pandemic's economic impact. The resulting coefficient value is 0.6705. So that in the long term, an increase in tax revenue of 1 percent will increase economic growth by 0.6705 percent. Furthermore, the long-term capital expenditure variable also has a positive and statistically significant effect, with the resulting coefficient of 0.1743. an increase in capital expenditure of 1 percent will increase economic growth by 0.1743 percent.
本研究旨在确定2019冠状病毒病大流行之前和期间对印度尼西亚经济增长的税收收入和资本支出。1980 - 2019年的二次数据通过巴丹普萨特统计中心(BPS)收集。本研究采用描述性定量方法。本研究采用的分析方法是ARDL (Autoregressive Distributed Lag)方法。调查结果表明,税收收入和资本支出在短期和长期对印度尼西亚的经济增长有积极和显著的影响,这符合本研究的假设。即使是税收收入和资本支出也会对财政政策产生重大的积极影响,以帮助克服大流行的经济影响。得到的系数值为0.6705。因此,从长期来看,税收每增加1%,经济增长就会增加0.675%。此外,长期资本支出变量也具有显著的正影响,其相关系数为0.1743。资本支出每增加1%,经济增长率将提高0.1743%。
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引用次数: 0
Implementation Financial Records System for Pepper Farmers in Bangka Using Website and Mobile Applications 利用网站和移动应用程序实施邦加胡椒农财务记录系统
Pub Date : 2022-06-30 DOI: 10.33019/ijbe.v6i2.462
R. Wardhani, G. B. Putra, Julia Julia
The pepper plant is a main commodity for farmer in the Bangka city because it has a reasonably high selling power and a distinctive taste also long history. Still, many problems occur because Bangka Belitung has a national and international role, resulting in less and less influence on the economic conditions of pepper farmers, wrong one factor is the lack of use of information technology by pepper farmers in the current era, both for marketing and for financial records. This study aims to build a financial recording system for pepper farmers based on websites and android applications to make it easier for farmers to produce financial documents and become a financial report for farmers and outsiders.  The technique used in this research is the waterfall method, which will facilitate the development of an information framework. This research aims to make applications for pepper farmers in the Province of Bangka Belitung Islands and help financial management. Pepper farmers can utilize information technology for their interests in the industrial era 4.0 and improve information technology expertise in increasing the well fare of pepper farmers
辣椒是邦加市农民的主要商品,因为它具有相当高的销售能力和独特的味道,而且历史悠久。尽管如此,由于Bangka Belitung具有国家和国际的作用,导致对辣椒种植者经济状况的影响越来越小,错误的一个因素是辣椒种植者在当前时代缺乏对信息技术的使用,无论是营销还是财务记录。本研究旨在建立一个基于网站和android应用程序的辣椒种植户财务记录系统,让辣椒种植户更容易制作财务文件,成为辣椒种植户和外人的财务报告。本研究中使用的技术是瀑布法,这将有助于信息框架的开发。本研究旨在为邦加勿里东群岛省的胡椒种植者提供应用,并帮助财务管理。在工业4.0时代,辣椒种植者可以利用信息技术为他们的利益服务,提高信息技术专业知识,增加辣椒种植者的福利
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引用次数: 0
Migration Activities, Household Characteristic and Child Health in Indonesia 印度尼西亚的移民活动、家庭特征和儿童健康
Pub Date : 2022-06-30 DOI: 10.33019/ijbe.v6i2.401
M. F. Akbar, D. Valeriani
This paper investigates the impact of household characteristics on child health outcomes in Indonesia using Indonesian family Life Survey. This paper using birth wage, infant mortality and Z score to represent child health. Using Random effect method and random effect probit method, this paper found sending migrant household have larger amount of infant mortality case than non-sending migrant household. According to that findings we know that sending migrant household dominated by families with low incomes. However, we also find food consumption have influence of child health in the families. These results provide a broader view of the economic characteristics of households and their consequences for infant health than is offered by the existing literature.Keywords:  The authors are requested to supply 3-5 Keywords, separated by a comma, that can be used for indexing/abstracting purposes.
本文利用印度尼西亚家庭生活调查调查了家庭特征对印度尼西亚儿童健康结果的影响。本文使用出生工资、婴儿死亡率和Z分数来表示儿童健康。运用随机效应法和随机效应probit法,发现迁出户的婴儿死亡率高于非迁出户。根据这一发现,我们知道派遣移民的家庭以低收入家庭为主。然而,我们也发现食物消费对家庭中儿童健康有影响。这些结果提供了家庭经济特征及其对婴儿健康的影响比现有文献更广泛的观点。关键词:要求作者提供3-5个关键词,以逗号分隔,可用于索引/摘要目的。
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引用次数: 0
Analysis of Macroeconomic Variables Affecting Inflation and Exchange Rates 影响通货膨胀和汇率的宏观经济变量分析
Pub Date : 2022-06-28 DOI: 10.33019/ijbe.v6i2.417
Vietha Devia Sagita Sumantri, F. Fadli
This study aims to examine the movement of macroeconomic variables, especially inflation and exchange rates. Inflation affects the exchange rate through the Law of One Price and Purchasing Power Parity, while the exchange rate affects inflation through the Exchange Rate Pass-Through Effect. This study also aims to examine the effect of other macroeconomic factors on inflation and exchange rates. The variables studied and suspected of influencing inflation are interest rates, money supply, exports, imports, government spending, unemployment, and exchange rates. While the variables studied and suspected of influencing the exchange rate are the difference in interest rates between domestic and foreign interest rates, trade balance, public debt, inflation and exchange rates MYR/USD, THB/USD, PHP/USD, SGD/USD. The research period is from 2004-2017. The research method used is the Two-Staged Least Square model. The results found that there was no simultaneity between inflation and the exchange rate after adding the control variable. Significant factors that partially affect inflation are exports, imports, government spending, unemployment, and the rupiah exchange rate. Meanwhile, interest rates and money supply partially have no significant effect. In terms of the IDR exchange rate, significant factors that partially affect IDR are the difference in interest rates between Indonesia and the US, government debt, trade balance, MYR, THB, and SGD. Meanwhile, PHP and inflation have no significant effect on the IDR.
本研究旨在考察宏观经济变量的变动,特别是通货膨胀和汇率。通货膨胀通过一价定律和购买力平价影响汇率,而汇率通过汇率传递效应影响通货膨胀。本研究还旨在考察其他宏观经济因素对通货膨胀和汇率的影响。研究和怀疑影响通货膨胀的变量是利率、货币供应量、出口、进口、政府支出、失业率和汇率。而研究和怀疑影响汇率的变量是国内外利率差异、贸易平衡、公共债务、通货膨胀和汇率,如马来西亚林吉特/美元、泰铢/美元、菲律宾比索/美元、新加坡元/美元。研究期间为2004-2017年。研究方法为两阶段最小二乘模型。结果发现,在加入控制变量后,通货膨胀率与汇率之间不存在同时性。部分影响通货膨胀的重要因素是出口、进口、政府支出、失业和印尼盾汇率。同时,利率和货币供应量部分没有显著影响。就印尼盾汇率而言,部分影响印尼盾汇率的重要因素是印尼与美国的利率差异、政府债务、贸易平衡、林吉特、泰铢和新元。同时,菲律宾比索和通货膨胀对印尼卢比没有显著影响。
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引用次数: 0
FIRM SIZE AS A MODERATING VARIABLE ON AUDIT DELAY FACTORS ANALYSIS 企业规模对审计延迟因素分析的调节作用
Pub Date : 2022-06-13 DOI: 10.33019/ijbe.v6i2.407
I. M. R. A. Putra, M. G. Wirakusuma
The variety of audit of completion time from the closing date of the financial 12 months to the date of issuance of the audit file is referred to as audit postpone. The rate in finishing the audit gives a fine signal to investors. The cause of this examine turned into to determine the effect of profitability and leverage on audit put off with firm length as moderation. The have a look at become conducted on meals and beverage organizations listed at the inventory trade as many as 7 groups with non-chance sampling, method purposive sampling technique. Records collection by way of non-participant observation, thru www.idx.co.identity. The records analysis method used is MRA. The consequences show that firm size isn't a moderator of the effect of profitability on audit delay and firm length is capable of moderate the effect of leverage on audit postpone. The studies implication is that businesses with strong internals supply a tremendous signal and replicate that the employer complies with policies.
各种审计的完成时间从财务结帐之日起12个月至出具审计文件之日止称为审计延期。完成审计的速度向投资者发出了一个很好的信号。本文研究的原因是为了确定盈利能力和杠杆对审计延迟的影响,以公司长度为中介。采用非随机抽样、有目的抽样的方法对库存贸易中列出的餐饮组织进行了多达7组的调查。通过www.idx.co.identity以非参与性观察的方式收集记录。使用的记录分析方法是MRA。结果表明,公司规模并不能调节盈利能力对审计延迟的影响,而公司规模能够调节杠杆对审计延迟的影响。该研究表明,拥有强大内部力量的企业发出了一个巨大的信号,并复制了雇主遵守政策的信息。
{"title":"FIRM SIZE AS A MODERATING VARIABLE ON AUDIT DELAY FACTORS ANALYSIS","authors":"I. M. R. A. Putra, M. G. Wirakusuma","doi":"10.33019/ijbe.v6i2.407","DOIUrl":"https://doi.org/10.33019/ijbe.v6i2.407","url":null,"abstract":"The variety of audit of completion time from the closing date of the financial 12 months to the date of issuance of the audit file is referred to as audit postpone. The rate in finishing the audit gives a fine signal to investors. The cause of this examine turned into to determine the effect of profitability and leverage on audit put off with firm length as moderation. The have a look at become conducted on meals and beverage organizations listed at the inventory trade as many as 7 groups with non-chance sampling, method purposive sampling technique. Records collection by way of non-participant observation, thru www.idx.co.identity. The records analysis method used is MRA. The consequences show that firm size isn't a moderator of the effect of profitability on audit delay and firm length is capable of moderate the effect of leverage on audit postpone. The studies implication is that businesses with strong internals supply a tremendous signal and replicate that the employer complies with policies.","PeriodicalId":33131,"journal":{"name":"Integrated Journal of Business and Economics","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86863859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
PLACE BRANDING APPROACH AS AN EFFORT TO OPTIMIZE THE IMAGE OF THE REGENCY OF BELITUNG AND THEIR IMPLICATIONS FOR THE DECISION TO VISIT TOURISM DESTINATIONS IN LENGKUAS ISLAND 地方品牌的做法,努力优化belitung摄政的形象和他们的影响,以决定在冷瓜岛的旅游目的地
Pub Date : 2022-03-02 DOI: 10.33019/ijbe.v6i1.399
C. Christianingrum, N. Zukhri, Nur Ahmad Ricky Rudianto
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引用次数: 0
Financial Development and Economic Growth; Evidence from Asia-Pacific Countries 金融发展与经济增长;来自亚太国家的证据
Pub Date : 2022-02-28 DOI: 10.33019/ijbe.v6i1.459
Taufiq Marwa, Muizzuddin Muizzuddin, I. Asngari
This research examines the impact of financial development on economic growth. Using a sample of 152 observations from 13 countries in the Asia Pacific for the period 2004 and 2020, we find that financial development positively impacts economic growth, supporting the finance-growth hypothesis, especially in the development of the capital market sector. This research provides policy implications that positive relationship between financial development and growth suggests that policymakers should take the necessary moves towards the simultaneous development of both the banking sector and the stock market to stimulate growth.
本研究考察了金融发展对经济增长的影响。利用2004年至2020年期间来自亚太地区13个国家的152个观察样本,我们发现金融发展对经济增长产生了积极影响,支持了金融-增长假说,特别是在资本市场部门的发展中。本研究提供了金融发展与增长之间的积极关系的政策含义,这表明政策制定者应该采取必要的措施来促进银行业和股市的同时发展,以刺激增长。
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引用次数: 0
Assessing Effect of Marketing Practice on the Business Performance of Micro and small enterprise (MSE) in shashamenne town, Ethiopia. 营销实践对埃塞俄比亚shashamenne镇微型和小型企业经营绩效的影响评估。
Pub Date : 2022-02-28 DOI: 10.33019/ijbe.v6i1.413
Addisu Bekele Demie, E. Muhammed, Nurhuseen Endris, Habtimer Mekonnen
AbstractThe main aim of this study is assessment of the effect of marketing practice on the business performance of micro and small MSE in shashemanne town, Ethiopia. In order to make the study being manageable it is necessary to define the delimitation of the study. Thus, the study were delimited conceptually, methodologically, time and geographically. Descriptive research design was applied. Both qualitative and quantitative types of data were used. Primary and secondary source of data was also applied. The target population for this study includes MSEs, workers, manager and owners of robe town micro and small scale enterprise office. The researchers was employed, both probability and non-probability sampling design, Proportionate Stratified sampling and Purposive sampling technique was used. The sample size of the study includes 10 government official from the sector leading organization and 319 from the Mse employees. Descriptive and inferential analysis was used. The model summary indicate the R2= 51.9 percent means that the total variation in the dependent variable (business performance is explained or caused by 51.9 percent of the change in all independent variables: MS, MC, AM, MMS and INF in connection with business performance of SME. The major finding of the study indicate that Marketing skill or hesitant to analyze existing business opportunities,    managerial capacity are very critical for the them, poor infrastructure, problem of proximity to buyers and the following recommendation was forwarded based on the finding, MSEs are seen as an essential springboard for growth, job creation and social progress, solving shortage of local supply needs, provide training facilities and promote experience sharing programs, increase the capacity, knowledge and skill of the operators, experience sharing from successful enterprises
摘要本研究的主要目的是评估营销实践对埃塞俄比亚shashemanne镇微型和小型微型微型企业经营绩效的影响。为了使研究易于管理,有必要确定研究的界限。因此,研究在概念上、方法上、时间上和地理上都有限定。描述性研究设计应用。采用定性和定量两种类型的数据。还应用了第一手和第二手数据来源。本研究的目标人群包括中小企业、员工、管理人员和长袍镇微型和小型企业办公室的所有者。研究人员采用概率和非概率抽样设计,采用比例分层抽样和目的抽样技术。本研究的样本包括10名行业领导机构的政府官员和319名Mse员工。采用描述性和推断性分析。模型总结表明,R2= 51.9%意味着与中小企业经营绩效相关的所有自变量(MS, MC, AM, MMS和INF)的51.9%的变化可以解释或引起因变量(经营绩效)的总变化。研究的主要发现表明,营销技巧或犹豫不决,分析现有的商业机会,管理能力对他们来说非常关键,基础设施差,接近买家的问题,以下建议是根据研究结果提出的,中小微企业被视为增长,创造就业机会和社会进步的重要跳板,解决短缺的地方供应需求,提供培训设施和促进经验分享计划。提高操作员的能力、知识和技能,分享成功企业的经验
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引用次数: 0
期刊
Integrated Journal of Business and Economics
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