https://jurnal.unived.ac.id/index.php/er/issue/feed EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 2024-04-07T05:02:50+00:00 Karona Cahya Susena karona.cs@unived.ac.id Open Journal Systems <h2 style="text-align: justify;"><span style="color: #0000ff;">EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis</span></h2> <div class="journal_description_content"> <p style="text-align: justify;">p-ISSN:&nbsp;<a href="http://u.lipi.go.id/1223363695" target="_blank" rel="noopener">2338-8412</a>; e-ISSN:&nbsp;<a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1580800145&amp;1&amp;&amp;" target="_blank" rel="noopener">2716-4411</a></p> <p style="text-align: justify;"><span style="color: #0000ff;">EKOMBIS REVIEW</span> Jurnal Ilmiah Ekonomi dan Bisnis&nbsp;is&nbsp;a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and undergraduate students, published by Fakultas Ekonomi, <a href="http://unived.ac.id">Universitas Dehasen Bengkulu</a>, Indonesia.</p> <p style="text-align: justify;"><span style="color: #0000ff;">EKOMBIS REVIEW</span> is a&nbsp;periodical&nbsp;publication&nbsp;(two times a year) with the primary objective&nbsp;to&nbsp;disseminate&nbsp;scientific articles&nbsp;in the fields of&nbsp;economics,&nbsp;business, and accounting. EKOMBIS REVIEW is indexed by&nbsp;<a href="https://scholar.google.co.id/citations?hl=id&amp;user=_ShC9EoAAAAJ" target="_blank" rel="noopener">Google Scholar,</a>&nbsp;and several others including&nbsp;<a href="https://search.crossref.org/?q=jurnal+ekonomi+dan+bisnis&amp;type=Journal+Article" target="_blank" rel="noopener">Crossref</a>,&nbsp;<a href="https://portal.issn.org/resource/ISSN/2716-4411#" target="_blank" rel="noopener">Road</a>,&nbsp;&nbsp;<a href="http://garuda.ristekdikti.go.id/journal/view/8174" target="_blank" rel="noopener">Garuda</a>,&nbsp;<a href="http://index.pkp.sfu.ca/index.php/browse/index/3029" target="_blank" rel="noopener">PKP Index,</a>&nbsp;and <a href="https://www.base-search.net/Search/Results?lookfor=EKOMBIS+REVIEW&amp;name=&amp;oaboost=1&amp;newsearch=1&amp;refid=dcbasen" target="_blank" rel="noopener">BASE&nbsp;.</a></p> </div> https://jurnal.unived.ac.id/index.php/er/article/view/5427 The Influence of Attitude and Perceived Risk to Optimize Intention to Adopt Based on Theory of Planned Behavior in Generation Z 2024-03-20T08:40:32+00:00 Alifia Indah Putri Shaliha 20311339@students.uii.ac.id Endy Gunanto Marsasi 183111301@uii.ac.id <p>This study aims to determine the effect of attitude and perceived risk on intention to adopt based on the theory of planned behavior (TPB) in Generation Z. This study employs a quantitative methodology, utilizing a purposive sampling technique. The data utilized in this study is primary data, which was collected through the distribution of questionnaires. The study has a sample size of 210 respondents. The data was evaluated using Structural Equation Modeling (SEM) analysis with the use of AMOS 24 Graphics software. The findings of this study indicate that attitude is significantly influenced by perceived utility, perceived trust, and subjective norm. Furthermore, attitude significantly impacts the intention to adopt. The study's recent discoveries indicate that perceived danger exerts a detrimental and noteworthy impact on attitude, while perceived ease of use exerts a detrimental but inconsequential impact on attitude. The findings of this study emphasize the significance of comprehending customer risk perceptions in relation to service utilization. Companies should take into account the factors that impact consumer opinions. This can be accomplished by implementing effective marketing techniques, enhancing customer service, or providing an optimal user experience. This study provides an update on the variables by including the perceived risk variable to assess the perceived risk experienced by consumers.</p> 2024-03-20T00:00:00+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5191 The Influence of Islamic Work Ethic, Productivity, and Employee Performance: Mediating Work Quality at KSPPS BMT 2024-03-20T08:40:42+00:00 Abdullah Faiq B100184613@student.ums.ac.id Muhammad Sholahuddin muhammad.sholahuddin@ums.ac.id <p>Islamic work ethic and productivity in the Islamic world play a crucial role in shaping individual character in the context of the world of work. The concept of Islamic work ethic is based on moral and ethical principles embodied in Islam, while productivity is an important factor in achieving individual and organizational goals., The research technique used is quantitative, with data collection using questionnaire methods, and the number of samples in this study is 110 employees. The analysis in this study was assisted using SmartPLS 3.0. The results showed that Islamic work ethic has a positive and significant effect on employee performance, productivity has a positive and significant effect on employee performance, Islamic work ethic has a positive and significant effect on work quality, productivity has a positive and significant effect on work quality, Islamic work ethic has a positive but not significant influence on work quality mediated by employee performance,&nbsp; Productivity has an effect on work quality mediated by employee performance, and employee performance has a positive and significant effect on work quality</p> 2024-03-20T08:40:08+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5309 Enhancing Purchase Intentions in Online Shopping: A Case Study on Live Streaming, Credibility Of Celebrity Endorsement, and Perceived Benefits 2024-04-03T06:48:36+00:00 Isnaini Dwi Aprilia isnainindwi63@gmail.com Rita Ambarwati ritaambarwati@umsida.ac.id <p>Shopping face-to-face or live streaming has become a form of onlineshop that entrepreneurs use to demonstrate the usefulness of the products being sold, showcase products from various angles and perspectives, respond directly to consumers and carry out activities that can attract consumer buying intentions to make purchases while watching live streaming. The purpose of this study is to determine the impact between live streaming variables (X1), Credibility Of Celebrity Endorsement (X2), Perceived Benefits (X3) on Purchase Intention (Y). This research was conducted on the marketplace application. This study uses a survey method where primary data is obtained from questionnaire data. The sample was those who had shopped on live streaming which was taken randomly (random sampling) as many as 127 respondents. The data analysis method uses SEMPLS 3.0. The results prove that live streaming has a positive and significant impact on purchase intentions. Credibility of Celebrity Endorsement has a positive and significant influence on purchase intentions. Perceived Benefit has a positive and significant influence on purchase intentions.</p> 2024-04-03T06:48:35+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5352 The Demographical Analysis of Indonesian Young Adults' Financial Anxiety 2024-04-03T07:01:39+00:00 Abbya Pratiwi Ramadhani abbya_pratiwi@sbm-itb.ac.id Taufik Faturohman taufik.f@sbm-itb.ac.id <p><em>This study aims to understand what causes financial anxiety among Indonesian Young Adults in terms of demographical. A survey from 400 respondents was collected through an online questionnaire from July to August 2023 and analyzed using descriptive statistics, and continued by using Kruksal Wallis and Mann Whitney U to test whether there is a statistically significant difference between two or more independent variables. The result of this study found that there are no significant differences in gender and income in financial anxiety, but there are significant differences in educational level and occupation in financial anxiety. Individuals with only a high school degree as their educational background, and unemployed individuals have higher levels of financial anxiety than other groups. </em></p> 2024-04-03T07:01:38+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5420 Adapting To Change: A Study Of Post-Pandemic Millennial Housing Preferences 2024-04-03T08:19:59+00:00 Abdullah Bedi abdullah_bedi@sbm-itb.ac.id Raden Aswin Rahadi aswin.rahadi@sbm-itb.ac.id <p>The COVID-19 pandemic has fundamentally altered societal dynamics, particularly in the realm of residential preferences. This thesis investigates the shifting trends in post-pandemic housing preferences and their impact on residential decision-making. Key factors such as size, layout, amenities, location, outdoor spaces, and technological advancements are scrutinized to comprehend the shifting landscape of residential choices. The study reveals an increased emphasis on home office spaces and adaptable layouts as a response to the pandemic's transformative influence. It also highlights a growing inclination towards outdoor spaces like gardens and multi-function rooms due to the increasing trend of working at home during and after pandemic. Additionally, changing priorities in location selection and the rising importance of health-related aspects in home design are explored. Employing qualitative methods, the research conducts semi-structured interviews with eleven (11) diverse respondents to gain insights into post-COVID-19 house preferences and decision-making processes. The findings provide valuable guidance for real estate professionals, urban planners, and architects, aiding them in adjusting to the evolving needs and preferences of residents. Beyond academic realms, the study carries practical implications, contributing to the creation of innovative housing solutions aligned with changing preferences and responsive to post-pandemic societal demands. Ultimately, it seeks to inform policymakers and stakeholders, facilitating the development of sustainable residential environments that effectively address the evolving needs of individuals and communities in the aftermath of the COVID-19 pandemic.</p> 2024-04-03T08:19:58+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5507 Accounting Information System In The Decision-Making Of Fixed Asset Investments At PT. Sawit Jujuhan Abadi (Asian Agri Group) 2024-04-03T08:21:36+00:00 Edy Prabowo edyprabowo.ak@gmail.com Eka Siskawati eka_siskawati@pnp.ac.id Nurul Fauzi nurulfauzi@pnp.ac.id <p>This research delves into the pivotal role of Accounting Information Systems (AIS) in the decision-making process concerning fixed asset investments at PT. Sawit Jujuhan Abadi, a subsidiary of the esteemed Asian Agri Group. The study aims to scrutinize the existing practices of AIS within the company and assess the managerial readiness to adopt the E-Capex Accounting Information System model. This model is specifically designed to facilitate effective decision-making in the realm of fixed asset investments. Through an in-depth analysis, the research endeavors to provide valuable insights into the utilization of AIS, shedding light on its impact on decision-making processes related to fixed asset investments. The study anticipates contributing practical knowledge to the management of PT. Sawit Jujuhan Abadi, empowering them to make more informed and strategic decisions. Furthermore, the research seeks to enhance the broader understanding of AIS applications in the dynamic context of fixed asset investments within the Asian Agri Group.</p> 2024-04-03T08:21:35+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5559 Development Of The Marketing Reciprocal Value Concept For Msme Performance 2024-04-04T03:44:34+00:00 Andriyansah Andriyansah andri@ecampus.ut.ac.id Fatia Faimah fatia@ecampus.ut.ac.id Emiliana Sri Pudjiarti emilpujiarti@gmail.com <p>The purpose of the research is to find out whether there are other strategies that can be done by companies to maintain and improve their performance. Three things that become important points of this research are the inconsistency in the implementation of strategies that can improve and even reduce the Company's performance, but other indications of business competition performance assessment show positive signals of the movement of the Indonesian business world. Researchers suspect that there are other strategies besides innovation that can improve performance. using a qualitative approach by exploring various literacies related to reciprocal. In addition, to support the research results, this study uses reliable respondents with the criteria being MSME actors who have run their businesses for 2 years. This research found a reciprocal concept that can improve the performance of MSMEs. Novelty in this research includes Reciprocity of Pricing, Reciprocity of Skill and Reciprocity of value product. The concept found is expected to improve relations between business people, the agreement between business people can improve the marketing performance of MSMEs.</p> 2024-04-04T03:44:33+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5316 The Influence Of Motivation And Training On The Productivity Of Sales Representatives At Pt Arista Mitra Lestari, West Java, With Competence As A Mediating Variable 2024-04-04T04:15:06+00:00 Didin Hendriana didinhendriana123@gmail.com Dudung Hadiwijaya dhadiwijaya7@gmail.com M.Imam Mutaqijm imammuttaqijn@gmail.com <p>This research aims to analyze the influence of motivation and training on productivity, with competence as a mediating variable. The research type employed is explanatory research, using the survey explanatory method with a quantitative approach. The sample consists of 99 respondents, namely sales representatives at PT. Arista Mitra Lestari, Region 3 Cirebon, West Java. The sample was selected using purposive sampling. Data analysis method employed Structural Equation Modeling-Partial Least Square (SEM-PLS), and the software used is SmartPLS 3.00. The research results indicate that motivation significantly influences competence. Training significantly influences competence. Motivation significantly influences productivity. Training significantly influences productivity. Competence significantly influences productivity. Motivation significantly influences productivity mediated by competence. Training significantly influences productivity mediated by competence. The conclusion of this research has implications for PT. Arista Mitra Lestari, Region 3 Cirebon, West Java, in improving the performance of its sales representatives. PT. Arista Mitra Lestari is encouraged to enhance motivation and training to boost the productivity of sales representatives, with competence playing a crucial role in increasing the sales of products in PT. Arista Mitra Lestari, Region 3 Cirebon, West Java</p> <p>&nbsp;</p> 2024-04-04T04:15:05+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5376 Perceptions and Attitudes of Indonesian Generation Z towards Debt 2024-04-04T04:38:39+00:00 Penitaliasih Dwi Astuti penitaliasih_dwi@sbm-itb.ac.id Taufik Faturohman taufik_f@sbm-itb.ac.id <p><em>This research aims to understand the relationship between the demographic profile of Generation Z in Indonesia and their perceptions and behavior towards debt. Data collection was carried out through an online survey of 400 respondents in the period July to September 2023. Analysis of the data that had been collected was carried out using descriptive statistics, and continued using the Kruksal Wallis and Mann Whitney U Test to see more deeply whether there were statistically significant differences. between two or more independent variables. The results of this study found that there were significant differences in the influence of gender and income on their perceptions and behavior toward debt. Apart from that, there is no significant difference between level of education and employment and perceptions and behavior towards debt.</em></p> 2024-04-04T04:38:38+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5426 The Influence Of Work Quality, Trust, And Work Discipline On The Performance Of Employees Of Pakuhaji District, Tangerang Regency 2024-04-05T02:14:10+00:00 Lisna Wati Odar lisnawatioda03@gmail.com Dudung Hadiwijaya dhadiwijaya7@gmail.com M Imam Muttaqijn imammuttaqijn@gmail.com <p><em>The purpose of this research is to study how work discipline, trust factors, and work quality impact employee performance in Paku Haji District, Tangerang Regency. This research used quantitative methods and involved all employees of Paku Haji District, Tangerang Regency, with a sample of 35 people. To collect data, observation and questionnaires were used. This research uses validity, reliability, classical assumptions, coefficient of determination, and hypothesis testing with the t test and F test to analyze the data. The results show that work quality, trust, and work discipline influence employee performance both partially and simultaneously. Therefore, to improve performance, these three components must be managed well.</em></p> 2024-04-05T02:14:08+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5514 Stock Price Synchronicity And Institutional Ownership: The Role Of Sustainability Reporting, Political Connection, And Leverage 2024-04-05T02:18:56+00:00 Muhamad Haidar Feryan mhferyan@gmail.com Muhammad Nuryatno Amin nuryatno@trisakti.ac.id <p>This research study is aimed to evaluate how institutional ownership affects the degree of correlation among stock prices, as well as the influence of sustainability reporting, political connections, and leverage. The study takes sample data from companies that were on the LQ45 index at the end of the year, or December 31, for the years 2019–2022 using purposive sampling method. Hypothesis testing uses a multiple linear regression analysis model in the form of a moderated regression analysis (MRA) to test moderator variables. The findings indicated that leverage has negative effect on stock price synchronicity, while neither sustainability reporting nor political connections influenced stock price synchronicity. Institutional ownership as a moderating variable is able to strengthen the negative influence of leverage on stock price synchronicity, On the other hand, the presence of institutional ownership does not have an ability to impact the correlation between sustainability reporting and political relationships on stock price synchronicity</p> 2024-04-05T02:18:55+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5429 Analysis Of Overtime Work, Time Management, And Job Satisfaction On Employees’ Work-Life Balance (Study At PT. Idricipta Aditama Grutty Shoes, Bags & Fashion Bandung) 2024-04-05T02:24:22+00:00 Nazwa Aulia Rahmah nazwaauliar@gmail.com Aurik Gustomo aurik@sbm-itb.ac.id <p>This study aimed to determine the effect of Overtime Work, Time Management, and Job Satisfaction on Work-Life Balance at PT Idricipta Aditama Grutty Shoes, Bags &amp; Fashion Bandung. This research method uses descriptive and verification analysis with a quantitative approach. The source of this research uses primary data. This research data collection uses a questionnaire. The sample of this study was 144 employees at PT Idricipta Aditama Grutty Shoes, Bags &amp; Fashion Bandung using a simple random sampling technique. Data analysis was performed with multiple regression analysis. This study's results indicate a significant influence on the work-life balance between overtime work, time management, and job satisfaction, where these variables have an effect of 89.5%. There is a negative and significant influence between Overtime Work on Employees' work-life balance, a positive and significant impact of Time management on Employees' work-life balance, and a positive and significant effect of Job satisfaction on Employees' work-life balance.</p> 2024-04-05T02:24:21+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5470 The Influence Of Financial Literacy, Lifestyle, Use Of M-Banking With A Utaut2 Approach On Financial Behavior 2024-04-06T00:20:59+00:00 Elsa Mayangsari 201310239@unmuhpnk.ac.id Heni Safitri heni.safitri@unmuhpnk.ac.id Dedi Hariyanto dedi.hariyanto@unmuhpnk.ac.id <p>This research aims to determine whether there is a connection between M-Banking usage, lifestyle factors, and financial literacy. With a positive data collection strategy and a sample size of 150 participants, this research applies an associative methodology. Participants must be Singkawang City residents, aged 17–50, and M-Banking app users in order to be considered for the study. Statistical methods are employed in the analysis, including the following: multiple linear regression, correlation and determination coefficient, simultaneous testing (F test), and partial testing (t test). The data is linear, has a normal distribution, and does not show signs of multicollinearity; these findings are confirmed by the standard assumption test. The variables are strongly associated with one another, as shown by the correlation value of 0.523. According to the coefficient of determination (R2), the variables that were included in this research accounted for 28% of the variance in financial behavior, while other unexplained factors influenced the remaining 72%. Preliminary research shows that financial literacy and M-Banking use significantly affect financial behavior for the better. In contrast, lifestyle has a positive effect but is not statistically significant in influencing financial behavior.</p> 2024-04-06T00:20:58+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5286 The Influence Of Work Evironment, Work Discipline And Intrinstic Motivation On Employee Wonk Productivity PT Panca Guna Saudara 2024-04-06T00:53:38+00:00 Regina Ira Lawang reginalawang09@gmail.com Didik Subiyanto didiks@ustjogja.ac.id Kusuma Chandra Kirana kusumack@ustjogja.ac.id <p><em>This </em><em>study aims to examine </em><em>the influence of the work environment, work discipline, and intrinsic work motivation on employee work productivity. The Population of PT Panca Guna Saudara employees. Sampling technique used in this research was purposive sampling with a total of 100 employees as respondents, who were then analyzed using SPSS version 25. Data processing was carried out using multiple linear regression analysis. The results of the research show that the work environment variables, work discipline, and intrinsic work motivation together influence the work productivity of employees at PT Panca Guna Saudara</em></p> 2024-04-06T00:53:36+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5347 The Influence Of Product Quality, And Brand Images On Purchasing Decisions Through The Role Of Purchase Intention As An Intervening Variable As An Intervening Variable (Case Study On Purchasing An Iphone Brand Smartphone In Yogyakarta) 2024-04-06T07:53:29+00:00 Ambar Lukitaningsih ambaryudono@yahoo.com Agus Dwi Cahya agusdc@ustjogja.ac.id Mizan Iskandar mizaniskandar5@gmail.com <p><em>This research is quantitative research, which was conducted to test the influence of product quality, brand image, and purchase intention as intervening variables on purchasing decisions. The data in this research was collected through a questionnaire using Google Form with respondents who were owners, users, or who had purchased an iPhone brand smartphone in Yogyakarta, with a total of 115 respondents. Testing in this research uses multiple linear regression analysis tests. The results of this research show that product quality has a significant effect on purchasing decisions, brand image has no effect on purchasing decisions, purchase intention has an effect on purchasing decisions. Simultaneously, the variables product quality, brand image, and purchase intention influence purchasing decisions.</em></p> 2024-04-06T07:41:32+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5308 The Influence of Recruitment Policy, Psychological Support, and Job Satisfaction on Civil Servant Retention at the Attorney General's Office 2024-04-06T07:43:31+00:00 Ratri Ismawati afandut7812@gmail.com Dudung Hadiwijaya dhadiwijaya7@gmail.com Imam Muttaqijijin imammuttaqijn@gmail.com <p>This research aims to analyze and determine the influence of recruitment policy, psychological support factors, and job satisfaction on the retention of civil servants (ASN) at the Attorney General's Office. The research employs an explanatory research design with a quantitative approach, and the population includes all ASN employees at the Attorney General's Office, with a sample size of 100 employees. Data collection utilizes a survey method, and questionnaires are distributed to ASN employees at the Attorney General's Office. Multivariate statistical methods are employed for data analysis, revealing that transparent and competence-oriented recruitment policies have a positive impact on ASN retention. Additionally, psychological support provided by superiors and colleagues proves to significantly enhance ASN retention. On the other hand, job satisfaction among ASN employees plays a crucial role in influencing decisions to remain in the institution. This research provides a deeper understanding of the factors affecting ASN retention at the Attorney General's Office. The findings contribute to the development of more effective human resources policies and assist the institution in retaining and enhancing the potential of qualified ASN. These results are expected to serve as a reference for the Attorney General's Office and other researchers interested in the field of human resource management in the government sector.</p> 2024-04-06T07:43:29+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5381 Proposed Implementation Of Activity-Based Costing To Determine Cost Allocation In Manufacturing Company PT. S 2024-04-06T07:57:04+00:00 Indy Larasati indy.larasati11@ui.ac.id Nureni Wijayati indy.larasati11@ui.ac.id <p>This research discusses the proposal for implementing Activity-Based Costing (ABC) in the cardboard box manufacturing company, PT. S, focusing on Plant 4 located in West Java. The products produced include standard A1 cardboard boxes, A1 printing, plain die-cut boxes, printed die-cut boxes, and top-bottom boxes. The application of the ABC approach is carried out with the intention of presenting more detailed cost information through the identification and allocation of costs to the various activities involved in the production process. The traditional method appears to be inappropriate as overhead allocation only burdens direct raw material costs, direct labor costs, shipping costs, and sales commission to products using percentages from historical data as a reference for the selling price of the product. The research type is problem-solving with a descriptive qualitative research method. The results indicate that the ABC method provides more accurate calculations by allocating costs per activity that are then assigned to products. Among the five studied products, it is found that the plain A1 product is the least profitable. On average, the allocation of product costs experiences undercosting, except for plain die-cut products that experience overcosting. PT. S needs to consider the use of the ABC method in product cost and product selling prices to be able to reduce costs and increase the profitability</p> 2024-04-06T07:57:03+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5415 Do Tax Rates Encourage Profit Shifts By Multinational Companies In Indonesia? 2024-04-07T04:54:52+00:00 Eko Setiawan xcosetiawan2@gmail.com <p>Due to the COVID-19 pandemic, many companies have experienced a decline in financial performance which has the potential to cause financial difficulties. While the government has provided stimulus to help, there are concerns about increasing tax avoidance efforts and profit-shifting practices with businesses transitioning to digital models. However, there is a view that companies may prefer ethical behavior to safeguard their reputation in the midst of a crisis. This study analyses profit-shifting behaviour by multinational companies in Indonesia before and during the COVID-19 pandemic, focusing primarily on the effect of differences in Indonesia's income tax rates on average rates in countries where the group of companies operates. Descriptive analysis is used in this study to provide an overview and general information about the data obtained in the field which is a research variable and will be used as analysis material to answer research questions. The research sample involved 163 companies listed on the Indonesia Stock Exchange and met certain criteria, such as the calculation of corporate income tax according to the Income Tax Law and the exclusion of certain sectors. Data was analyzed for the period 2017-2022, covering the period before and during the COVID-19 pandemic, as well as changes in tax rates in Indonesia. The results show that the difference in Indonesia's corporate income tax rate with the average tax rate in the country where multinational companies operate has a negative and significant effect on profit before tax.</p> 2024-04-07T04:54:51+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5450 Predicting Future Cash Flows Using Autoregressive Integrated Moving Average (ARIMA) 2024-04-07T05:01:37+00:00 Vika Fitranita vika.fitranita@unib.ac.id Rola Tri Rahayu rolatrirahayu04@gmail.com Eddy Suranta vika.fitranita@unib.ac.id Nikmah Nikmah vika.fitranita@unib.ac.id Halimatusyadiah Halimatusyadiah Halimatusyadiah@unib.ac.Id <p><em>This study aims to provide empirical evidence of the ability of operating cash flows to predict future cash flows, ability of net income to predict future cash flows and proves that net income is better at predicting future cash flows compared to operating cash flows. This study was tested using autoregressive integrated moving average analysis. The samples used in this study are tourism, hotel, and restaurant companies listed on the Indonesian Stock Exchange in 2018-2022. The sample in this study was selected using purposive sampling method with a total sample of 418 observations. </em>Before forecasting, the stationarity of the data is seen through ACF and PACF plots and unit root test. The results showed that the operating cash flow data did not meet the assumption of stationarity, so the first differencing process was carried out so that the data obtained was stationary so that the best operating cash flow model for predicting future cash flows was the ARIMA model (3,1,0) and for net income data, it had fulfilled the stationarity assumption, so it was not the differencing process is carried out so that the best model of net income is in forecasting ARIMA's future cash flows (3,0,0).&nbsp;</p> 2024-04-07T05:01:36+00:00 ##submission.copyrightStatement## https://jurnal.unived.ac.id/index.php/er/article/view/5521 Characteristics Of Youth Unemployment: Before And During The Covid-19 Pandemic In Indonesia 2024-04-07T05:02:50+00:00 Cindy Aprilia cindyapriliaaa3@gmail.com Yulia Anas cindyapriliaaa3@gmail.com <p>This research aims to investigate the characteristics of young unemployment before and during the covid-19 pandemic in Indonesia, as well as to identify changes in the characteristics of young unemployment during this period. Young unemployment refers to individuals within the labor force, actively seeking employment, aged between 15 and 24 years, and not attending school. The study utilizes raw data from the Indonesian National Labor Force Survey (SAKERNAS) for the periods of August 2019 and 2020. To achieve these objectives, a binary logistic regression analysis with interaction effects is employed. The research findings indicate that young individuals within the labor force who are characterized as female, unmarried, have attained a minimum level of high school education, have not participated in any training, and possess work experience are more likely to experience unemployment before and during the covid-19 pandemic. Moreover, the occurrence of the covid-19 pandemic in 2020 has indeed had a significant impact on youth unemployment in Indonesia. The changes in the characteristics of youth unemployment during the pandemic are observed among young individuals within the labor force who are unmarried, have work experience, and reside in rural areas.</p> 2024-04-07T05:02:48+00:00 ##submission.copyrightStatement##