InJEBA : International Journal of Economics, Business and Accounting
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49 research outputs found
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The Influence Of Education Level And Job Training Levels in The Performance Of State Civil Servent The Inspektrorat Riau Province
This study was conducted at the Inspectorate of Riau Province with the objective of examining the influence of educational attainment and job training on employee performance at the regional Inspectorate of Riau Province. The sampling method employed was random sampling, with a total of 60 respondents. The R-squared value obtained from the data analysis is 0.544, indicating that the level of education and job training collectively account for 54% of the improvement in employee performance. The remaining 46% is influenced by factors not included in this study. The findings of this study demonstrate that education and job training are significant factors in enhancing employee performance in government agencies. However, it is important to recognise that there are other variables that also contribute to the overall performance of employees
Comparative Analysis of Financial Performance of Conventional Bank With BUMD Sharia Bank Riau Kepri
This study was conducted This research was conducted on conventional and sharia Riau Riau Riau banking in Riau. The purpose of this research is to compare the financial performance between Bank Riau Kepri Syariah and Bank Riau Kepri Conventional in Indonesia using financial ratios for the period 2021 to 2023. The financial ratios used to measure bank financial performance consist of the CAR, NPL, BOPO ratios. , LDR, ROA, and ROE. The population in this research is conventional Bank Riau Kepri and Bank Riau Kepri sharia. This research was carried out through different t-test analysis.The results of the research show that: (1) There is a significant difference in the CAR ratio when analyzed using the Paired Samples Test, (2) There is a significant difference in the NPL ratio of conventional banks and Islamic banks in Riau, Kepri, (3) There is a significant difference in BOPO ratio of conventional banks and Islamic banks in Riau, (4) There is a significant difference in the LDR ratio of conventional banks and Islamic banks in Riau, (5) There is a significant difference in the ROA ratio of conventional banks and Islamic banks in Riau, Kepri and (6) There is a difference significant to the ROE ratio of conventional banks and Islamic banks in Riau, Kepri. The overall results of the research are that there are significant differences in the financial performance of conventional banks and Syari'ah Banks in Roau Kepri
Business Strategy Analysis in Increasing Sales of Dates in Bandar Lampung
This research aims to analyze the impact of business strategies on increasing date sales in the city of Bandar Lampung. The study uses a quantitative method with a descriptive approach to identify the strategies implemented by date sellers and their influence on consumer purchasing decisions. Data was collected through direct observation, interviews with date shop owners, and sales data from date shops in Bandar Lampung over a specific period. The results show that date sales significantly increased during the month of Ramadan compared to other months. However, other factors such as pricing, promotions, and marketing strategies also play a crucial role in influencing consumer purchasing decisions. This research provides recommendations for business owners to focus more on product diversification and marketing innovations to boost sales throughout the year, not just during Ramadan
Government Auditors' Capabilities to Detect Fraud and The Factors that Influence Them
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
Effect of Institutional Ownership, Managerial Ownership, Profitability, Company Size and Tax Avoidance on Cost of Debt
This research aims to determine the influence of Institutional ownership, managerial ownership, This research aims to determine the influence of institutional ownership, managerial ownership, profitability, company size, and tax avoidance partially and simultaneously on the Indonesia Stock Exchange (BEI) in 2020-2022. This type of research is quantitative. The number of samples in this research was 11 companies with the sampling method using the purposive sampling method. The data analysis method was carried out using panel data regression with the help of Eviews 9 which consists of descriptive statistical analysis, classical assumption testing, panel data regression model selection and hypothesis testing. This research uses secondary data obtained via www.idx.co.id. The results of data analysis or panel data regression show that institutional ownership, managerial ownership, profitability, company size and tax avoidance simultaneously have a significant effect on the cost of debt. The contribution of institutional ownership, managerial ownership, profitability, company size and tax avoidance variables in this research explains 96.31% of the variation in the cost of debt variable. Meanwhile, the remaining 3.69% is influenced by other variables not measured in this regression model. Partially, the institutional ownership variable has a significant effect on the cost of debt, while the managerial ownership variable has a negative and insignificant effect. The variables profitability, company size and tax avoidance partially have a negative and significant effect on the cost of debt.
 
The Influnce E-Commerce Shopee Strategic Online Purchasing Decision Generation Z in Panam Pekanbaru
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.
 
Building Marketing Communication Mix to Increase Consumer Loyalty Oppo Mobile Phones of Students of STIE Dharma Putra Pekanbaru
This study aims to determine the effect of marketing communication mix on the loyalty of Oppo mobile phone consumers among STIE Dharma Putra Pekanbaru students. The marketing communication mix variables consist of Advertising, Sales Promotion, Personal Selling, Public Relations, and Direct and Digital Marketing. The population in this study were STIE Dharma Putra Pekanbaru students and used a judgmental sampling technique totaling 42 respondents. The results of the study showed that the variables of advertising, Sales promotion, Personal Selling, Public Relations, and Direct and digital marketing had a partial effect on Oppo Mobile Phone Consumer Loyalty and the Marketing Communication Mix Variable had a simultaneous effect on Consumer Loyalty. The results also showed that the contribution of the marketing mix influenced Oppo Mobile Phone Consumer Loyalty by 54.8%, the rest was influenced by other variables not examined in this study
The Effect of Social Media Marketing on Purchase Intention Through Brand Awareness on Sociolla E-Commerce Users in Pekanbaru City
This study aims to determine the effect of social media marketing on buying interest through brand awareness on sociolla e-commerce users in pekanbaru city. The sampling technique used purposive sampling with non-probability sampling. Data was obtained by distributing questionnaires to 120 respondents. The approach used in this research is quantitative and uses the SEM-PLS model and SmartPls 4.0 software as a tool for this research. The results of this study indicate that: there is a positive and significant influence of social media marketing on brand awareness on Sociolla e-commerce users in Pekanbaru City, there is a positive and significant influence of brand awareness on buying interest in Sociolla e-commerce users in Pekanbaru City, there is a positive and significant influence of social media marketing on buying interest in Sociolla e-commerce users in Pekanbaru City, there is a positive and significant influence of social media marketing on buying interest through brand awareness on Sociolla e-commerce users in Pekanbaru City. For further researchers, it is hoped that this research will become a reference and analyze the time period and develop more research
Audit Committee, Auditor Tenure and Company Size: Implications for The Integrity of Financial Reports
The discovery of company dishonesty in disclosing financial reports can have a negative impact on interested parties because it can be misleading in decision making due to inaccurate information presented. This research aims to determine the influence of the Audit Committee, Audit Tenure, and Company Size on the Integrity of Financial Reports in Insurance Sub-sector Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research uses quantitative methods. The sample in this study was selected using a purposive sampling technique and obtained 68 analysis units from 17 companies. Data analysis in this research uses panel data analysis. The results of this research indicate that the Audit Committee and Audit Tenure have a negative effect on the integrity of financial reports, while company size has no effect on the integrity of financial reports.
 
Comparison of Tax Avoidance Between Non-Financial Sectors at IDX (Case Study: IDX-IC Classification Period 2018-2022)
Each sector has different regulations regarding tax calculation and of course there are variations in tax avoidance between these regulations. The aim of this research is to analyze the differences and comparative levels of tax avoidance practices between non-financial sectors on the Indonesian Stock Exchange with the IDX-IC classification measured by BTD, Cash ETR, Curremt ETR, GAAP ETR, LRC ETR, and TAXPLAN. The method used in this research is quantitative description. The results of the analysis show that there are differences in tax avoidance practices carried out by each sector. The findings of this research also show that, compared to other industries studied using the BTD proxy, the property and real estate industry has the lowest tax avoidance, while the research results tested with Cash ETR, Current ETR, GAAP ETR, LRC ETR, and TAXPLAN showed different results where the Property and Real Estate Sector carried out greater tax avoidance practices in the five year research period