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Home > InJEBA : International Journal of Economics, Business and Accounting > Volume 1 Issue 1 of InJEBA : International Journal of Economics, Business and Accounting

Volume 1 Issue 1 of InJEBA : International Journal of Economics, Business and Accounting

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Journal Informaton

InJEBA : International Journal of Economics, Business and Accounting

Journal

InJEBA : International Journal of Economics, Business and Accounting; Almajalat aldawaliat lilaiqtisad wal'aemal walmuhasaba ​; International Journal of Economics, Business and Accounting; InJEBA

Editor

Nasrullah Djamil

Publisher

PT. Basecamp Economics PubMed

ISSNP

3032-3754

ISSNE

3032-3754

Frequency

Quarterly

Article Processing Charges

Rp. 200.000,-

Submission Charges

None

Journal Start Date

2023

Review Process

Double Blind Peer Review

Subjects

Auditing; accounting; business; management; economics

Languages

English

Open Access

Yes

ARI Id

1709224552889

Determinants of Factors That Influence Income Smoothing

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

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

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

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

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.

Introduction

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.

Research in this area is often multidisciplinary and involves collaboration between academics, business practitioners, and government. The results of this research can make a significant contribution to the global understanding of how economic, business, and accounting factors are interrelated and how they influence the growth and development of various entities at the international level.

Aims and Scope

This journal focuses on International research in economics, business, and accounting covers a variety of topics related to aspects of global economics, business management, and accounting practices at the international level. This research area includes economic policy analysis, international business strategy, global financial issues, and developments and trends in international accounting.

Below are some examples of international research topics in this area:



The impact of globalization on the world economy:

Study of the impact of globalization on economic growth, international trade, and economic inequality.



Risk Management in the International Business Context:

Analyzing corporate strategies for managing risk in a changing global business environment.



International Business Innovation and Development:

Examine the factors that drive innovation at the international level and their impact on business success.



International Financial Reporting:

A study of international financial reporting standards (e.g., IFRS) and their impact on accounting practices in different countries.



Global Sustainability and Corporate Social Responsibility (CSR):

A study of global companies' efforts to achieve sustainability and corporate social responsibility on an international level.



Global Financial Market Dynamics:

Analysis of the behavior of equity markets, foreign exchange, and other financial instruments in global financial markets.



Digital Economy and Business Transformation:

Studying the impact of digital technology, e-commerce, and digital transformation on international business models.



Economic Uncertainty and Corporate Decision Making:

Research on how global economic uncertainty affects managerial decision making in international firms.



The Role of Regulation and Public Policy in International Business:

Analysis of the role of government regulations and policies in shaping the international business environment.



Multinational Corporate Finance:

Study of the financial management of companies operating in different countries, including aspects of risk management and financial policy.

Research in this area is often multidisciplinary and involves collaboration between academics, business practitioners, and government. The results of this research can make a significant contribution to the global understanding of how economic, business, and accounting factors are interrelated and how they influence the growth and development of various entities at the international level.

Contact Information

Nasrullah Djamil
081218981978