Taxes are a burden for companies, reducing their profits, so they engage in tax planning to minimize the amount of tax they must pay. Tax avoidance is a way for companies to reduce or minimize tax payment obligations, but it does not violate the provisions or government policies in taxation. The purpose of this study is to assess and analyze the effect of financial statement ratios and audit quality on Tax Avoidance both short-term and long-term. The study introduces a method of measuring corporate tax avoidance, namely long-term cash ETR. This study finds that there is various effect in Indonesia, Thailand, and Malaysia on corporate tax avoidance.
{"title":"Financial Statement Ratios, Audit Quality and Long-Term Tax Avoidance","authors":"Shinta Budi Astuti, Tryas Chasbiandani, Khalida Utami, Zhuhai Fahru Muharomi","doi":"10.47191/jefms/v6-i11-43","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-43","url":null,"abstract":"Taxes are a burden for companies, reducing their profits, so they engage in tax planning to minimize the amount of tax they must pay. Tax avoidance is a way for companies to reduce or minimize tax payment obligations, but it does not violate the provisions or government policies in taxation. The purpose of this study is to assess and analyze the effect of financial statement ratios and audit quality on Tax Avoidance both short-term and long-term. The study introduces a method of measuring corporate tax avoidance, namely long-term cash ETR. This study finds that there is various effect in Indonesia, Thailand, and Malaysia on corporate tax avoidance.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139236633","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}
Pub Date : 2023-11-24DOI: 10.47191/jefms/v6-i11-39
Hugo Pius Kwena
Over the past decade, as Kenya has consistently made fiscal transfer from the central government to the counties, the country’s public debt has continuously become less sustainable. This observation contrasts with the position held in devolution literature that fiscal decentralisation makes the management of public funds more efficient, manifested by improvements in public debt sustainability. This study sought to establish the relationship between fiscal transfers from the central government to the county governments and the technical efficiency of optimising sustainable public debt in Kenya. The study was anchored on the economic theory of technical efficiency. Using a co-relational quantitative research design, a time series analysis was made on secondary data collected over the period 2013 to 2021 from a census enquiry of all the 47 counties of the country. It employed the stochastic frontier analysis technique using the Evsey Domar debt sustainability assessment. Between 2013 and 2021, the technical efficiency of optimising sustainable public debt averaged 12.5% ranging between 87.5% and 0.05%. Over the period, fiscal transfers were found to improve the technical efficiency of optimising the sustainability of public debt (β = - 17.224); the relationship between the two variables was found to be statistically significant (p = 0.000 < 0.05). However over the study period, fiscal transfers had a downward trend. The study provides useful information for fiscal transfers policy and recommends that future research examine the relationship between the optimisation of sustainable public debt and the different forms of fiscal transfers.
{"title":"Government Fiscal Transfers and the Technical Efficiency of Optimising Sustainable Public Debt in Kenya","authors":"Hugo Pius Kwena","doi":"10.47191/jefms/v6-i11-39","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-39","url":null,"abstract":"Over the past decade, as Kenya has consistently made fiscal transfer from the central government to the counties, the country’s public debt has continuously become less sustainable. This observation contrasts with the position held in devolution literature that fiscal decentralisation makes the management of public funds more efficient, manifested by improvements in public debt sustainability. This study sought to establish the relationship between fiscal transfers from the central government to the county governments and the technical efficiency of optimising sustainable public debt in Kenya. The study was anchored on the economic theory of technical efficiency. Using a co-relational quantitative research design, a time series analysis was made on secondary data collected over the period 2013 to 2021 from a census enquiry of all the 47 counties of the country. It employed the stochastic frontier analysis technique using the Evsey Domar debt sustainability assessment. Between 2013 and 2021, the technical efficiency of optimising sustainable public debt averaged 12.5% ranging between 87.5% and 0.05%. Over the period, fiscal transfers were found to improve the technical efficiency of optimising the sustainability of public debt (β = - 17.224); the relationship between the two variables was found to be statistically significant (p = 0.000 < 0.05). However over the study period, fiscal transfers had a downward trend. The study provides useful information for fiscal transfers policy and recommends that future research examine the relationship between the optimisation of sustainable public debt and the different forms of fiscal transfers.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139238496","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}
Pub Date : 2023-11-24DOI: 10.47191/jefms/v6-i11-41
Putri Ariska Rahmawati, Ika Korika Swasti
The importance of training and human resource development at PT PDS is expected that employees are able to do their jobs or have capabilities according to competency needs, this also has an impact on the assessment of the user as customers. This study aims to develop an understanding of training and human resource development as a measurement tool in implementing performance. The population of the research is all of employees amounting to 43 people. This research used the saturated sample method, which the population were designated as research respondents. Data was collected through questionnaires distribution to respondents used an ordinal scale with a likert scale (score 1 to 5). The analysis was built using Structural Equation Modeling (SEM) method on Partial Least Square (PLS) analysis software. The results explained that training and human resource development has a direct effect on employee performance.
{"title":"The Effect of Training and Human Resource Development on Employee Performance at PT PDS","authors":"Putri Ariska Rahmawati, Ika Korika Swasti","doi":"10.47191/jefms/v6-i11-41","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-41","url":null,"abstract":"The importance of training and human resource development at PT PDS is expected that employees are able to do their jobs or have capabilities according to competency needs, this also has an impact on the assessment of the user as customers. This study aims to develop an understanding of training and human resource development as a measurement tool in implementing performance. The population of the research is all of employees amounting to 43 people. This research used the saturated sample method, which the population were designated as research respondents. Data was collected through questionnaires distribution to respondents used an ordinal scale with a likert scale (score 1 to 5). The analysis was built using Structural Equation Modeling (SEM) method on Partial Least Square (PLS) analysis software. The results explained that training and human resource development has a direct effect on employee performance.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139241080","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}
The background of this research is based on the importance of Green Marketing in MSME Product Purchasing Decisions. Issues regarding the environment are a problem that is being highlighted by the wider community. These problems include air pollution, water pollution, and the most phenomenal is the waste problem. Waste is increasingly becoming a big problem when the amount of waste is increasingly accumulating and difficult to recycle. Problem One form of consumer demand is the desire for health due to the increasing spread of diseases transmitted through food, therefore food producers produce products containing organic food ingredients. healthy, does not contain additional chemicals and is safe for consumption. The phrase "back to nature and green" is a mission that has been activated in the world and a culture that has reappeared in society. The aim of the research is to analyze the influence of the Green Marketing Mix on purchasing decisions for MSME products in improving the quality of the environment. The analytical method for this research is quantitative research. The design of this research uses a cross sectional design method with a sampling technique using purposive sampling. This research uses data analysis with the Partial Least Square (PLS) approach. Green Product results have no effect on Purchasing Decisions. Green Products have an influence on improving the quality of the environment. Green Price has no effect on Purchasing Decisions. Green Prices have no effect on improving environmental quality. Green Place influences purchasing decisions. Green Place has no effect on improving the quality of the environment. Green Promotion influences Purchasing Decisions. Green Promotion has an effect on improving the quality of the environment. The buyer's decision has no effect on improving environmental quality.
{"title":"The Effect of Green Marketing Mix on Purchasing Decisions of MSME Products in Improving Environmental Quality","authors":"Henny Purnama Dewi, Bambang Sutejo, Mhd. Fahri Fadillah","doi":"10.47191/jefms/v6-i11-38","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-38","url":null,"abstract":"The background of this research is based on the importance of Green Marketing in MSME Product Purchasing Decisions. Issues regarding the environment are a problem that is being highlighted by the wider community. These problems include air pollution, water pollution, and the most phenomenal is the waste problem. Waste is increasingly becoming a big problem when the amount of waste is increasingly accumulating and difficult to recycle. Problem One form of consumer demand is the desire for health due to the increasing spread of diseases transmitted through food, therefore food producers produce products containing organic food ingredients. healthy, does not contain additional chemicals and is safe for consumption. The phrase \"back to nature and green\" is a mission that has been activated in the world and a culture that has reappeared in society. The aim of the research is to analyze the influence of the Green Marketing Mix on purchasing decisions for MSME products in improving the quality of the environment. The analytical method for this research is quantitative research. The design of this research uses a cross sectional design method with a sampling technique using purposive sampling. This research uses data analysis with the Partial Least Square (PLS) approach. Green Product results have no effect on Purchasing Decisions. Green Products have an influence on improving the quality of the environment. Green Price has no effect on Purchasing Decisions. Green Prices have no effect on improving environmental quality. Green Place influences purchasing decisions. Green Place has no effect on improving the quality of the environment. Green Promotion influences Purchasing Decisions. Green Promotion has an effect on improving the quality of the environment. The buyer's decision has no effect on improving environmental quality.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139241003","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}
Pub Date : 2023-11-24DOI: 10.47191/jefms/v6-i11-40
Gede Arnawa, Ni Ketut Adi Mekarsari, I. D. N. Arta Jiwa, Ni Luh Putu Eka Yudi Prastiwi, Luh Diana Wahyuni
The presence of BUMDes is an implementation of Law no. 6 of 2014 concerning villages in an effort to increase community income through mobilizing village potential which is formed directly according to community initiatives.Thus, the presence of BUMDes must be seen as a process that includes various changes to the social structure, community participation and existing institutions, as well as pursuing accelerated economic growth. One of the villages that established BUMDes with the aim of strengthening the economy of Bebetin Village, Sawan District, Buleleng Regency is BUMDes Banwa Bharu which was founded in 2009. This type of research uses qualitative research, namely research aimed at describing and analyzing phenomena, events, social activities, attitudes, beliefs, perceptions and thoughts individually and in groups. The research results show that BUMDes Banwa Bharu is a facility or business unit that can help the community increase their income. The role of BUMDes Banwa Bharu in helping overcome the community's economic problems is sufficient, although not optimal. Several business units run by BUMDes Banwa Bharu have been running well, as can be seen from the ease with which people can borrow capital to develop their businesses. Although there is one type of business that is not running, namely tourism management, such as cow racing performance, which is the legacy of the ancestors of Bebetin Village, Sawan District, Buleleng Regency.
{"title":"The Role of Village-Owned Enterprises (BUMDes) in Increasing Community Income in Buleleng Bali","authors":"Gede Arnawa, Ni Ketut Adi Mekarsari, I. D. N. Arta Jiwa, Ni Luh Putu Eka Yudi Prastiwi, Luh Diana Wahyuni","doi":"10.47191/jefms/v6-i11-40","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-40","url":null,"abstract":"The presence of BUMDes is an implementation of Law no. 6 of 2014 concerning villages in an effort to increase community income through mobilizing village potential which is formed directly according to community initiatives.Thus, the presence of BUMDes must be seen as a process that includes various changes to the social structure, community participation and existing institutions, as well as pursuing accelerated economic growth. One of the villages that established BUMDes with the aim of strengthening the economy of Bebetin Village, Sawan District, Buleleng Regency is BUMDes Banwa Bharu which was founded in 2009. This type of research uses qualitative research, namely research aimed at describing and analyzing phenomena, events, social activities, attitudes, beliefs, perceptions and thoughts individually and in groups. The research results show that BUMDes Banwa Bharu is a facility or business unit that can help the community increase their income. The role of BUMDes Banwa Bharu in helping overcome the community's economic problems is sufficient, although not optimal. Several business units run by BUMDes Banwa Bharu have been running well, as can be seen from the ease with which people can borrow capital to develop their businesses. Although there is one type of business that is not running, namely tourism management, such as cow racing performance, which is the legacy of the ancestors of Bebetin Village, Sawan District, Buleleng Regency.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139241773","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}
Pub Date : 2023-11-22DOI: 10.47191/jefms/v6-i11-37
Naila Salsabillah
Property and real estate companies are one of the business sectors that will contribute to the advancement of the Indonesian economy, with investors as supporters who will receive profits in the form of dividends according to their proportion of ownership. This study aims to determine the effect of leverage, liquidity, and firm size on dividend policy in property and real estate companies listed on the IDX in 2019-2022. This research uses quantitative methods with a sample comprising 11 property and real estate companies listed on the IDX in 2019-2022 selected through purposive sampling. The data analysis method used is multiple linear regression analysis assisted by the SPSS version 26.0 program to process research data. The result of the analysis prove that all independent variabels have a contribution to the dependent variable.
{"title":"The Effect of Leverage, Liquidity, and Firm Size on Dividend Policy in Property and Real Estate Companies Listed on the Indonesia Stock Exchange","authors":"Naila Salsabillah","doi":"10.47191/jefms/v6-i11-37","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-37","url":null,"abstract":"Property and real estate companies are one of the business sectors that will contribute to the advancement of the Indonesian economy, with investors as supporters who will receive profits in the form of dividends according to their proportion of ownership. This study aims to determine the effect of leverage, liquidity, and firm size on dividend policy in property and real estate companies listed on the IDX in 2019-2022. This research uses quantitative methods with a sample comprising 11 property and real estate companies listed on the IDX in 2019-2022 selected through purposive sampling. The data analysis method used is multiple linear regression analysis assisted by the SPSS version 26.0 program to process research data. The result of the analysis prove that all independent variabels have a contribution to the dependent variable.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139249750","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}
Pub Date : 2023-11-22DOI: 10.47191/jefms/v6-i11-36
I. M. Madiarsa, Gede Suardana, Mertyani Sari Dewi, Ni Putu, Sri Wati, Desak Ketut Budiasih
This research was conducted with the aim of knowing the financial performance of the Village Enterprises "Valli Karya Lestari" and the contribution of its performance to achieving the Sustainable Development Goals of Bengkala Village. This research was conducted at Village Enterprises "Valli Karya Lestari" Bengkala Village, Kubutambahan District, Buleleng Regency. The analysis technique used is quantitative and qualitative analysis (mix-method). Based on the results of data analysis, it can be seen that the financial performance of Village Enterprises "Valli Karya Lestari" from the aspects of poor capital, good asset development, business results achieved has decreased, aspects Return On Asset still below standard, and aspects Return On Equity (ROE) has a ratio that is still much lower than the industry standard ratio. Village Enterprises "Valli Karya Lestari" has contributed to 8 programs Village SDGs from18 Village SDGs programs, namely: villages without poverty, healthy and prosperous villages, quality village education, gender equality, villages worthy of clean water and sanitation, jobs and economic growth, village innovation, villages without gaps. Village Enterprises "Valli Karya Lestari" has also contributed to 5 programs Village SDGs it's just not intensive and optimal, namely; villages without hunger, sustainable village settlements, environmentally conscious village consumption and production, Village of peace and justice; partnership to develop villages. Improving financial performance by paying attention to efficiency in the use of assets and own capital. The advice given is to be careful in using external capital because it bears more risk, improving employee performance, exploring village potential together with the village government, increasing village participation capital. coordinate more with the village government in supporting the Village SDGs program.
本研究旨在了解乡村企业 "Valli Karya Lestari "的财务业绩及其对实现本卡拉村可持续发展目标的贡献。本研究在布勒伦县库布坦巴汉区本卡拉村的 "Valli Karya Lestari "村企业进行。使用的分析技术是定量和定性分析（混合方法）。根据数据分析的结果可以看出，"Valli Karya Lestari "村企业的财务业绩从资金短缺、资产发展良好、取得的经营业绩有所下降、资产回报率仍低于标准、净资产收益率（ROE）仍远低于行业标准比率等方面来看都存在问题。Valli Karya Lestari "村镇企业为 18 个村镇可持续发展目标中的 8 个村镇可持续发展目标做出了贡献，即：没有贫困的村镇、健康和繁荣的村镇、优质的村镇教育、性别平等、有洁净水和卫生设施的村镇、就业和经济增长、村镇创新、没有差距的村镇。乡村企业 "Valli Karya Lestari "还为乡村可持续发展目标的 5 项计划做出了贡献，但这 5 项计划还不够深入和完善，这 5 项计划是：没有饥饿的乡村、可持续发展的乡村居住区、具有环保意识的乡村消费和生产、和平与正义的乡村、发展乡村的伙伴关系。关注资产和自有资本的使用效率，提高财务绩效。建议慎用外部资本，因为其风险更大；提高员工绩效；与村政府一起挖掘村庄潜力；增加村庄参与资本；与村政府加强协调，支持村庄可持续发展目标计划。
{"title":"Performance of Village-Owned Enterprises and Achievement of Development Goals in Buleleng Bali","authors":"I. M. Madiarsa, Gede Suardana, Mertyani Sari Dewi, Ni Putu, Sri Wati, Desak Ketut Budiasih","doi":"10.47191/jefms/v6-i11-36","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-36","url":null,"abstract":"This research was conducted with the aim of knowing the financial performance of the Village Enterprises \"Valli Karya Lestari\" and the contribution of its performance to achieving the Sustainable Development Goals of Bengkala Village. This research was conducted at Village Enterprises \"Valli Karya Lestari\" Bengkala Village, Kubutambahan District, Buleleng Regency. The analysis technique used is quantitative and qualitative analysis (mix-method). Based on the results of data analysis, it can be seen that the financial performance of Village Enterprises \"Valli Karya Lestari\" from the aspects of poor capital, good asset development, business results achieved has decreased, aspects Return On Asset still below standard, and aspects Return On Equity (ROE) has a ratio that is still much lower than the industry standard ratio. Village Enterprises \"Valli Karya Lestari\" has contributed to 8 programs Village SDGs from18 Village SDGs programs, namely: villages without poverty, healthy and prosperous villages, quality village education, gender equality, villages worthy of clean water and sanitation, jobs and economic growth, village innovation, villages without gaps. Village Enterprises \"Valli Karya Lestari\" has also contributed to 5 programs Village SDGs it's just not intensive and optimal, namely; villages without hunger, sustainable village settlements, environmentally conscious village consumption and production, Village of peace and justice; partnership to develop villages. Improving financial performance by paying attention to efficiency in the use of assets and own capital. The advice given is to be careful in using external capital because it bears more risk, improving employee performance, exploring village potential together with the village government, increasing village participation capital. coordinate more with the village government in supporting the Village SDGs program.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139247134","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}
Pub Date : 2023-11-22DOI: 10.47191/jefms/v6-i11-35
Ketut Gunawan, Nyoman Suandana, I. Gde, Made Metera, Fridayana Yudiaatmaja, Kadek Gayatri, Chandra Dewi
This research aimed to investigate the influence of job satisfaction, supervision, and work discipline on job achievement among employees at the Tirta Hita Buleleng Drinking Water Company. The study involved 52 employees as samples and utilized questionnaires as the data collection tool. Simultaneous influence was tested using an F-test, while partially influence was tested using a t-test. Performance variables included job quality, work quantity, and timeliness. Job satisfaction variables encompassed aspects like salary, job, promotion opportunities, relationships with superiors, and interactions with colleagues. Supervision variables included setting standards, performance measurement, performance assessment, and corrective actions. Work discipline variables included timeliness, efficient resource utilization, job responsibility, and compliance with rules. The data analysis results indicated a positive and significant influence of job satisfaction, supervision, and work discipline on job achievement among employees at the Tirta Hita Buleleng Drinking Water Company. Supervision had the most dominant impact on job achievement. These findings implied that these variables collectively contributed positively to improving job achievement at the water company. The research findings had significant implications for company management in their efforts to enhance employee performance and overall job achievement. Furthermore, this study could serve as a foundation for further research into other factors that might have affected job achievement among employees at the Tirta Hita Buleleng Drinking Water Company.
本研究旨在调查 Tirta Hita Buleleng 饮用水公司员工的工作满意度、监督和工作纪律对工作成就感的影响。研究以 52 名员工为样本，采用问卷调查作为数据收集工具。同时影响采用 F 检验，部分影响采用 t 检验。绩效变量包括工作质量、工作数量和及时性。工作满意度变量包括薪酬、工作、晋升机会、与上级的关系以及与同事的互动等方面。监督变量包括制定标准、绩效衡量、绩效评估和纠正措施。工作纪律变量包括及时性、资源利用效率、工作责任和遵守规则。数据分析结果表明，工作满意度、监督和工作纪律对 Tirta Hita Buleleng 饮用水公司员工的工作成就有积极而重要的影响。监督对工作成就感的影响最大。这些研究结果表明，这些变量共同对提高自来水公司员工的工作成就感起到了积极作用。研究结果对公司管理层努力提高员工绩效和整体工作成就具有重要意义。此外，本研究还可作为进一步研究可能影响 Tirta Hita Buleleng 饮用水公司员工工作成就感的其他因素的基础。
{"title":"Analysis of Employee Job Achievement at Tirta Hita Buleleng Drinking Water Company through Job Satisfaction, Supervision and Work Discipline","authors":"Ketut Gunawan, Nyoman Suandana, I. Gde, Made Metera, Fridayana Yudiaatmaja, Kadek Gayatri, Chandra Dewi","doi":"10.47191/jefms/v6-i11-35","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-35","url":null,"abstract":"This research aimed to investigate the influence of job satisfaction, supervision, and work discipline on job achievement among employees at the Tirta Hita Buleleng Drinking Water Company. The study involved 52 employees as samples and utilized questionnaires as the data collection tool. Simultaneous influence was tested using an F-test, while partially influence was tested using a t-test. Performance variables included job quality, work quantity, and timeliness. Job satisfaction variables encompassed aspects like salary, job, promotion opportunities, relationships with superiors, and interactions with colleagues. Supervision variables included setting standards, performance measurement, performance assessment, and corrective actions. Work discipline variables included timeliness, efficient resource utilization, job responsibility, and compliance with rules. The data analysis results indicated a positive and significant influence of job satisfaction, supervision, and work discipline on job achievement among employees at the Tirta Hita Buleleng Drinking Water Company. Supervision had the most dominant impact on job achievement. These findings implied that these variables collectively contributed positively to improving job achievement at the water company. The research findings had significant implications for company management in their efforts to enhance employee performance and overall job achievement. Furthermore, this study could serve as a foundation for further research into other factors that might have affected job achievement among employees at the Tirta Hita Buleleng Drinking Water Company.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139247147","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}
Pub Date : 2023-11-21DOI: 10.47191/jefms/v6-i11-33
Novi Trisnawati, Inanda Shinta Anugrahani
Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the national economic growth. This has made the performance of MSMEs a concern for many parties, including the government, which necessitates efforts to continuously maintain and enhance their performance. The performance of MSMEs is greatly determined by how they design, implement, and manage their business strategies. Designing appropriate business strategies can provide support for MSMEs in achieving superior and sustainable performance over the long term. Business strategies that focus on growth and competitive advantage often require innovation in their implementation. To help identify the necessary resources in the implementation of business strategies, Accounting Information Systems (AIS) are also required. The objective of this research is to test the relationship between business strategies and the performance of micro-enterprises through innovation and AIS in MSMEs. The research population consists of MSMEs in the food and beverage sector in the city of Malang. The data analysis tool used is Structural Equation Modelling (SEM).
{"title":"The Relationship of Business Strategy and MSMEs Performance: Innovation and Accounting Information System as Mediating Variables","authors":"Novi Trisnawati, Inanda Shinta Anugrahani","doi":"10.47191/jefms/v6-i11-33","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-33","url":null,"abstract":"Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the national economic growth. This has made the performance of MSMEs a concern for many parties, including the government, which necessitates efforts to continuously maintain and enhance their performance. The performance of MSMEs is greatly determined by how they design, implement, and manage their business strategies. Designing appropriate business strategies can provide support for MSMEs in achieving superior and sustainable performance over the long term. Business strategies that focus on growth and competitive advantage often require innovation in their implementation. To help identify the necessary resources in the implementation of business strategies, Accounting Information Systems (AIS) are also required. The objective of this research is to test the relationship between business strategies and the performance of micro-enterprises through innovation and AIS in MSMEs. The research population consists of MSMEs in the food and beverage sector in the city of Malang. The data analysis tool used is Structural Equation Modelling (SEM).","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139253205","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}
Pub Date : 2023-11-21DOI: 10.47191/jefms/v6-i11-34
Nuraini Kusuma Ningsih, Prayudi Setiawan Prabowo
A high economic growth in a region did not guarantee equitable prosperity. Yogyakarta Special Region (DIY) saw significant economic growth, but inequality problems persisted. This study sought to reduce inequality by identifying the growth center and the magnitude of the interaction between the growth center and the buffer areas of DIY Province so that development. It also examined the leading sectors of DIY's regencies and cities. This research utilized the Location Quotient (LQ) analysis method, shift-share analysis, overlay analysis, scalogram analysis, and gravity model analysis. The research findings indicated that each regency/city in DIY had a leading sector that grew faster, contributing to its regional economy and driving the development of other sectors. Different base sectors encouraged DIY regencies/cities to fill in each other's gaps. From 2020 to 2022, Sleman Regency was the growth center in the first hierarchy, and Yogyakarta City in the second. As a result, both regions had a role in encouraging the development of surrounding areas. On the other hand, the buffer area with the most significant interaction with the growth center was Bantul Regency, with an interaction value of 1,462,043,398 with Sleman Regency and 2,622,111,087 with Yogyakarta City. High interaction would enhance economic efficiency.
{"title":"Leading Sector and Growth Center Analysis to Minimizing Inequality in the Special Region of Yogyakarta Province","authors":"Nuraini Kusuma Ningsih, Prayudi Setiawan Prabowo","doi":"10.47191/jefms/v6-i11-34","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-34","url":null,"abstract":"A high economic growth in a region did not guarantee equitable prosperity. Yogyakarta Special Region (DIY) saw significant economic growth, but inequality problems persisted. This study sought to reduce inequality by identifying the growth center and the magnitude of the interaction between the growth center and the buffer areas of DIY Province so that development. It also examined the leading sectors of DIY's regencies and cities. This research utilized the Location Quotient (LQ) analysis method, shift-share analysis, overlay analysis, scalogram analysis, and gravity model analysis. The research findings indicated that each regency/city in DIY had a leading sector that grew faster, contributing to its regional economy and driving the development of other sectors. Different base sectors encouraged DIY regencies/cities to fill in each other's gaps. From 2020 to 2022, Sleman Regency was the growth center in the first hierarchy, and Yogyakarta City in the second. As a result, both regions had a role in encouraging the development of surrounding areas. On the other hand, the buffer area with the most significant interaction with the growth center was Bantul Regency, with an interaction value of 1,462,043,398 with Sleman Regency and 2,622,111,087 with Yogyakarta City. High interaction would enhance economic efficiency.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139252250","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}
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