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The Influence of Governance, Economic Growth, and Foreign Direct Investment on Tax Ratios in Southeast Asian Countries 东南亚国家的治理、经济增长和外国直接投资对税率的影响
Pub Date : 2023-12-01 DOI: 10.55927/ijbae.v2i6.7033
Yuliani Rahayu, E. Evana, Tri Joko Prasetyo
This research aims to examine the influence of Government Effectiveness, Regulatory Quality, Control of Corruption, Economic Growth, and Foreign Direct Investment on Tax Ratios in Southeast Asian Countries. The population in this study was all ASEAN countries, totaling 11 countries. The research sample was taken using a technique of non-probability sampling. The method used is the panel data technique which is a combination of time series and cross section data. The cross-section data in this research is ASEAN country data with a time series for the period 2010 to 2022 from the World Bank. The analysis technique used is the classical assumption test, chow test, Hausman test, and test Lagrange multiplier. The research results show that government effectiveness, control of corruption, economic growth, and foreign direct investment influence the tax ratio. Meanwhile, regulatory quality does not have a significant effect on the tax ratio.
本研究旨在探讨东南亚国家的政府效率、监管质量、腐败控制、经济增长和外国直接投资对税率的影响。研究对象为所有东盟国家,共 11 个国家。研究样本采用非概率抽样技术。使用的方法是面板数据技术,它是时间序列数据和横截面数据的结合。本研究中的横截面数据是来自世界银行的东盟国家数据,时间序列为 2010 年至 2022 年。使用的分析技术包括经典假设检验、周检验、豪斯曼检验和拉格朗日乘数检验。研究结果表明,政府效率、腐败控制、经济增长和外国直接投资会影响税率。同时,监管质量对税收比率的影响并不显著。
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引用次数: 0
Government Regulations for Standardizing Riders Way of Working and also Providing more Earning Opportunities for Them 政府关于规范乘客工作方式并为他们提供更多赚钱机会的规定
Pub Date : 2023-10-03 DOI: 10.55927/ijbae.v2i5.6227
Muhammad Younus, Achmad Nurmandi, Rashid Minhas, Abdul Rehman, Hajira Gul, Ibrahim Shah, Rendra Agusta
The researchers wrote this article to make the government realize the criticality of the problems in the logistics sector's way of handling riders and to give a clear understanding of the issue. The goal is to standardize riders' ways of working through government regulations and guidelines. Thus, we will begin with the challenges currently facing riders in detail and context and then provide ways to standardize the procedure and reduce the issue. Finally, we will discuss ways to give riders more ways to earn so they can increase their basic salary without being overworked and create new business models that can boost the economy by providing unique employment opportunities.
研究人员写这篇文章是为了让政府意识到物流部门处理乘客的方式问题的严重性,并对这个问题有一个清晰的认识。其目标是通过政府法规和指导方针规范乘客的工作方式。因此,我们将从目前车手面临的挑战开始,在详细和背景下,然后提供标准化程序和减少问题的方法。最后,我们将讨论如何为乘客提供更多的赚钱途径,这样他们就可以在不过度劳累的情况下增加基本工资,并创造新的商业模式,通过提供独特的就业机会来促进经济发展。
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引用次数: 0
Work Performance Assessed through Job Motivation and Teamwork Moderated by the Utilization of Information Technology at Widya Trans Cargo Employees in Jakarta 通过工作动机和团队合作评估雅加达Widya Trans Cargo员工的工作绩效,并受信息技术使用的调节
Pub Date : 2023-09-30 DOI: 10.55927/ijbae.v2i5.5100
Agni Setiawan, Zandra Dwanita Widodo, Mrihrahayu Rumaningsih
The aims of this research were 1) to examine and measure the influence of work motivation on work achievement in employees. (2) To test and measure the effect of team work on work performance in employees. (3) To find out whether the use of information technology as a moderating variable weakens or strengthens the effect of work motivation on work achievement for employees. (4) To find out whether the use of information technology as a moderating variable weakens or strengthens the effect of teamwork on work achievement for Widya Trans Cargo employees. This research was conducted on employees of PT. Widya Trans Cargo Jakarta. The population in this study were all employees at Widya Trans Cargo consisting of central employees and branch employees, namely 78 employees. The entire population in this study, totaling 78 employees, were all taken as samples, with saturated sample sampling. The results of the study found that motivation and teamwork had a significant positive effect on the work performance of Widya Trans Cargo Jakarta employees. Utilization of information technology strengthens the influence of work motivation and teamwork on employee performance.
本研究的目的是:1)考察和测量工作动机对员工工作成就的影响。(2)测试和衡量团队合作对员工工作绩效的影响。(3)了解信息技术的使用作为调节变量是否会减弱或增强员工工作动机对工作成就的影响。(4)了解使用信息技术作为调节变量,是否会减弱或增强Widya Trans Cargo员工团队合作对工作绩效的影响。本研究是对雅加达PT. Widya Trans Cargo的员工进行的。本研究的人群为Widya Trans Cargo的所有员工,包括中心员工和分支员工,共78名员工。本研究全部选取78名员工作为样本,采用饱和样本抽样。研究结果发现,动机和团队合作对Widya Trans Cargo Jakarta员工的工作绩效有显著的正向影响。信息技术的使用增强了工作动机和团队合作对员工绩效的影响。
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引用次数: 0
Work-Life Balance and Its Implications to the Job Satisfaction of Cikarang Family Hope Hospital Nurses 慈嘉朗家庭希望医院护士工作生活平衡及其对工作满意度的影响
Pub Date : 2023-09-30 DOI: 10.55927/ijbae.v2i5.6042
Irma Nurmaisyah, Anoesyirwan Moens, Yuli Zein
The purpose of this study was to determine the effect of work-life balance on job satisfaction of Cikarang family hope hospital nurses. The methods used in this study are descriptive and verifiative studies, to provide an overview of a situation. Data collection techniques using questionnaires. A sample of 45 respondents using the slovin formula. To analyze the data assisted using the SPSS program version 28. The results of this study showed that the effect of work-life balance and job satisfaction affected the performance of implementing nurses at the Cikarang family hope hospital by 49.5% and the remaining 50.5% was influenced by other variables that were not studied in this study. This shows that there are expectations of psychological involvement that can increase nurses' job satisfaction.
本研究旨在探讨工作与生活平衡对慈卡朗家庭希望医院护士工作满意度的影响。本研究中使用的方法是描述性和验证性研究,以提供一个情况的概述。使用问卷的数据收集技术。使用slovin公式的45名受访者的样本。使用SPSS软件28版对数据进行分析。本研究结果显示,工作-生活平衡和工作满意度对芝卡朗家庭希望医院执行护士绩效的影响为49.5%,其余50.5%受到其他变量的影响,本研究未对其进行研究。这表明有心理参与的期望可以提高护士的工作满意度。
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引用次数: 0
Environmental Performance Analysis Using the Green Productivity Method on Convection Waste Baper Shop Surabaya 基于绿色生产力方法的泗水对流废纸店环境绩效分析
Pub Date : 2023-09-30 DOI: 10.55927/ijbae.v2i5.5995
Muhammad Syafiqul Hamizan, Wiwik Handayani
The aim of this research is to analyze the environmental performance of solid waste and liquid waste using the Green Productivity (GP) method. Konveksi Baper Shop is a micro business that operates in the field of making women's clothes. This research method uses a quantitative descriptive approach aimed at providing suggestions for improvements to increase company productivity. The results of the research showed that the company had an initial Environmental Performance Index (EPI) of 23,076. Meanwhile, the initial Green Productivity Index (GPI) at the Baper Shop convection had a value of 0.076 and solid waste GP was 0, 048 and liquid waste GP of 1.01. There are 2 There are two alternative solutions planned with the first alternative in the form of using liquid waste to become liquid organic fertilizer and the second alternative in the form of using solid waste to make patchwork mats. It can be concluded that by improving environmental performance in the form of using liquid and solid waste it can increase the company's income.
本研究的目的是利用绿色生产力(GP)方法分析固体废物和液体废物的环境绩效。Konveksi Baper Shop是一家经营女装制作领域的微型企业。本研究方法采用定量描述的方法,旨在提供改进建议,以提高公司的生产力。研究结果显示,该公司的初始环境绩效指数(EPI)为23,076。同时,Baper Shop对流的初始绿色生产力指数(GPI)为0.076,固体废物GP为0.048,液体废物GP为1.01。计划有两种替代方案,第一种方案是利用液体废物作为液体有机肥料,第二种方案是利用固体废物制作拼接垫。可以得出结论,通过利用液体和固体废物的形式改善环境绩效可以增加公司的收入。
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引用次数: 0
Factors Analysis of Influencing Tax Management with Indicators Effective Tax Rates for Food Companies Beverage Listed on the Indonesian Stock Exchange 印尼证券交易所上市食品饮料企业有效税率影响税收管理的因素分析
Pub Date : 2023-09-30 DOI: 10.55927/ijbae.v2i5.6202
None Ermadiani, Rina Tjandrakirana DP, None Burhanuddin
This research aims to investigate the influence of profitability, leverage, company size, and sales growth on tax management using the Effective Tax Rate (ETR) indicator in Food and Beverages companies listed on the Indonesia Stock Exchange during the 2018-2022 period. This research uses an associative approach in data analysis and multiple regression test methods with secondary data originating from company annual reports. The research results show that profitability as measured by Return on Assets (ROA) has a negative influence on tax management as measured by the Cash Effective Tax Rate (CETR). Leverage also has a negative influence on tax management, while company size has a positive influence on tax management. In addition, sales growth has a negative influence on tax management. These findings highlight the importance of these factors in determining the tax management policies of Food and Beverages companies in Indonesia. This research implies that company management can consider profitability, leverage, company size, and sales growth in planning their tax strategies.
本研究旨在利用有效税率(ETR)指标,调查2018-2022年期间在印度尼西亚证券交易所上市的食品和饮料公司的盈利能力、杠杆率、公司规模和销售增长对税收管理的影响。本研究采用关联方法进行数据分析,并采用多元回归检验方法对来源于公司年报的二手数据进行分析。研究结果表明,以资产收益率(ROA)衡量的盈利能力对以现金有效税率(CETR)衡量的税收管理具有负向影响。杠杆对税收管理也有负向影响,而公司规模对税收管理有正向影响。此外,销售增长对税务管理也有负面影响。这些发现突出了这些因素在确定印尼食品和饮料公司税收管理政策中的重要性。这项研究表明,公司管理层可以考虑盈利能力、杠杆、公司规模和销售增长来规划他们的税收策略。
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引用次数: 0
The Strategy in Developing Global Competitive Tourism Based on Creative Economy and Local Wisdom (Case Study: Solo City, Indonesia) 基于创意经济和地方智慧的全球竞争力旅游发展策略研究(以印尼索罗市为例)
Pub Date : 2023-09-30 DOI: 10.55927/ijbae.v2i5.5970
Haryo Kusumo Aji, Andika Drajat Murdani, Hasna Wijayati
Solo City has developed into a City of Culture that carries the power of local wisdom. One of the development directions of the city of Solo is towards the tourism sector and creative economy based on local wisdom. This research aims to find out the strategy of Solo City in developing globally competitive tourism and creative economy based on local wisdom. The research was conducted using qualitative methods. Data was collected through interviews and observation methods. The analysis of the research results shows that the City of Solo is able to develop tourism competitiveness globally through strong synergy between the driving actors. The Solo City Government plays an important role in facilitating creative economy activities and branding and local wisdom. This is supported by the common perception of the people of Solo City who also support the direction of Solo City policy.
Solo City已经发展成为一座承载着当地智慧力量的文化之城。索罗市的发展方向之一是以当地智慧为基础的旅游业和创意经济。本研究旨在找出Solo City基于地方智慧发展具有全球竞争力的旅游和创意经济的策略。本研究采用定性方法进行。通过访谈和观察法收集数据。对研究结果的分析表明,索洛市能够通过驱动因素之间的强大协同作用来发展全球旅游竞争力。索罗市政府在促进创意经济活动、品牌推广和地方智慧方面发挥着重要作用。这得到了索罗市人民的普遍看法的支持,他们也支持索罗市政策的方向。
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引用次数: 0
Stock Price Model in Manufacturing Companies 制造业公司股票价格模型
Pub Date : 2023-09-30 DOI: 10.55927/ijbae.v2i5.5954
Luqman Hakim, Octojaya Abriyoso, Otto Bustani
This study aims to analyse and answer the phenomenon of Stock Price (SP) with its determinants; Return On Assets (ROA), Dividend Pay-Out Ratio (DPR), Firm Size (SIZE) and Leverage (DER). The model of this study formula is a theoretical framework to find out the factors that influence SP through DER. First model results; ROA has a significant effect on DER. The same results also apply to SIZE, while DPR has no significant effect on DER. The results of the second model; ROA has a significant effect on SP. The same results also apply to SIZE, but they are negatively correlated. The results are different for DER and DPR, both of which have no significant effect on SP so that DER as an intervening variable does not function to mediate SP. The most dominant or sensitive variable in the two research models occurs in ROA. This research can be used as a guide for capital market players in Indonesia to detect what will happen to SP if the variables in this research experience movement. The value of this research is that the SP model formulation via DER is not appropriate for the manufacturing sector.
本研究旨在分析和回答股票价格(SP)现象及其决定因素;资产收益率(ROA)、派息率(DPR)、公司规模(Size)和杠杆率(DER)。本研究公式的模型是一个通过DER找出影响SP因素的理论框架。第一个模型结果;ROA对DER有显著影响。同样的结果也适用于SIZE,而DPR对DER无显著影响。第二个模型的结果;ROA对SP有显著的影响,SIZE也有同样的结果,但两者呈负相关。DER和DPR的结果不同,两者对SP都没有显著的影响,因此DER作为一个中介变量不起调节SP的作用。两个研究模型中最主要或最敏感的变量出现在ROA中。本研究可以作为印尼资本市场参与者的指南,以检测如果本研究中的变量经历运动,SP将会发生什么。本研究的价值在于,通过DER建立的SP模型不适用于制造业。
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引用次数: 0
The Effect of Organizational Culture, the Role of Internal Auditor and Auditor Integrity on Fraud Prevention 组织文化、内部审计师角色和审计师诚信对舞弊预防的影响
Pub Date : 2023-09-30 DOI: 10.55927/ijbae.v2i5.6221
Falih Zaki Sudharma, None Haliah, None Nirwana
This research aims to determine the effect of organizational culture, the role of internal auditors and auditor integrity on fraud prevention at the Regional Inspectorate of South Sulawesi Province. The focus of this research is as many as 46 respondents. The type of research conducted in this research is quantitative using primary data in the form of a questionnaire. The population of this research are auditors who are in the Regional Inspectorate of South Sulawesi Province. The method used to determine the sample is to use the census method. The analysis was carried out using the validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, partial test, coefficient of determination test and multiple regression analysis. The results of this research indicate that organizational culture has a positive and significant effect on fraud prevention, while the role of internal auditors and the integrity of the auditor has no and insignificant influence on fraud prevention.
本研究旨在确定在南苏拉威西省区域监察局的组织文化,内部审计师的作用和审计师的诚信对欺诈预防的影响。此次调查的对象多达46人。在本研究中进行的研究类型是定量使用问卷形式的原始数据。本研究的对象是南苏拉威西省区域监察局的审计员。确定样本的方法是采用人口普查法。采用效度检验、信度检验、正态性检验、异方差检验、多重共线性检验、部分检验、决定系数检验和多元回归分析进行分析。本研究结果表明,组织文化对舞弊预防具有正向显著的影响,而内部审计师的角色和审计师的诚信度对舞弊预防无显著影响。
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引用次数: 0
Purchasing Decisions Based on Consumer Trust in Halal Topical Cosmetic Products 基于消费者对清真化妆品信任的购买决策
Pub Date : 2023-09-30 DOI: 10.55927/ijbae.v2i5.6043
None Yulianingsih, Nandan Limakrisna, Hari Muharam
The research aims to analyze the influence of religiosity, the role of halal labels, and product quality on purchasing decisions through consumer trust. Types of descriptive and verification research. The population is female students at three Islamic-based universities in the city of Bogor. The research sample consisted of 524 respondents. The analysis technique uses Structural Equation Modeling (SEM) using the Listrel 8.72 software program. The research results show that religiosity, the role of halal labels and product quality influence purchasing decisions through consumer trust. Consumer trust is a full mediating variable, meaning that consumer purchasing decisions on halal topical cosmetics are not directly based on religiosity, the role of the halal label and product quality, but must be based on the level of consumer trust in the halal topical cosmetic product.
本研究旨在通过消费者信任分析宗教信仰、清真标签的作用和产品质量对购买决策的影响。类型的描述性和验证性研究。人口是在茂物市三所伊斯兰大学的女学生。研究样本包括524名受访者。分析技术采用结构方程建模(SEM),使用Listrel 8.72软件程序。研究结果表明,宗教信仰、清真标签和产品质量的作用通过消费者信任影响购买决策。消费者信任是一个充分的中介变量,这意味着消费者对清真外用化妆品的购买决策不是直接基于宗教信仰、清真标签的作用和产品质量,而是必须基于消费者对清真外用化妆品的信任程度。
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引用次数: 0
期刊
International Journal of Business and Applied Economics
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