cover
Contact Name
Muhammad Irfan Nasution
Contact Email
ijbe@umsu.ac.id
Phone
+6281362257556
Journal Mail Official
ijbe@umsu.ac.id
Editorial Address
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Sumatera Utara
Location
Kota medan,
Sumatera utara
INDONESIA
International Journal of Business Economics (IJBE)
ISSN : -     EISSN : 2686472X     DOI : 10.30596/ijbe
International Journal of Business Economics (IJBE) is a media publication manuscript that contains the results of the Field Research Management applying peer-reviewed. Manuscripts published in the International Journal of Business Economics (IJBE) includes the results of scientific research original articles scientific reviews that are new
Articles 7 Documents
THE EFFECT OF FINANCIAL LITERACY AND FINANCIAL INCLUSION ON RETIREMENT PLANNING Baskoro, Rahmat Aryo; Aulia, Rensi
International Journal of Business Economics (IJBE) Vol 1, No 1 (2019): IJBE : International Journal of Business Economics
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.665 KB) | DOI: 10.30596/ijbe.v1i1.3442

Abstract

This study aims to determine the effect of financial literacy and financial inclusion on retirement planning. This study used a quantitative method with 236 respondents and processed by the method of multiple linear regression analysis. The results of the study show that financial literacy and financial inclusion have a significant effect on retirement planning, means that the higher financial literacy and financial inclusion of a person, the better their retirement planning. In addition, the results of the study showed that respondents were dominated by moderate financial literacy levels with a percentage of 55.08%, moderate financial inclusion levels with a percentage of 57.20% and high retirement planning levels with presentations of 52.54% of the total respondents. Researchers also conduct additional research by choosing one of the demographic factors, which is monthly income. The results that monthly earnings also influence retirement planning where the higher a person's monthly income, the better their retirement planning
THE IMPLEMENTATION OF LEVERAGE SECONDARY ASSOCIATION THROUGH STAKEHOLDER APPROACH IN REINFORCING BRAND KNOWLEDGE: THE CASE STUDY OF WANDERLUST, LOCAL TOURISM AGENT, INDONESIA Mayasari, Iin; Kertamuda, Fatchiah E.; Haryanto, Handrix Chris; Arham, Mochammad Rivee
International Journal of Business Economics (IJBE) Vol 1, No 1 (2019): IJBE : International Journal of Business Economics
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.03 KB) | DOI: 10.30596/ijbe.v1i1.3443

Abstract

There are three main objectives of this study namely 1) analyzing the application of secondary association leverage in strengthening the Wanderlust company brand products, 2) analyzing the implementation of stakeholder approaches in supporting brand strengthening and the sustainability of Wanderlust, and 3) determining the extent to which the application of secondary association leverage, whose main orientation is in strengthening the brand and the sustainability of the company, basically directly or indirectly reinforces the cultural products of one region. This study uses a qualitative approach as a method for data retrieval. Case study research raised in this regard relates to the existence of tour and travel companies under the name of Wanderlust in strengthening the company's brand awareness. The interview approach with the owner of Wanderlust is the most appropriate method in its efforts to explore the processes carried out by Wanderlust in strengthening branding using the Leverage Secondary Association approach. Based on the results of empirical research that has been done it can be concluded that the leverage secondary association in the Wanderlust company has shown strength in the company. This can be seen from the four elements that support it, namely people, places, things, and other brands. These four elements have been optimally carried out by Wanderlust to support the sustainability of his company in order to create equity in his company.
BOARD INDICATORS, MANAGERIAL OWNERSHIP, INTELLECTUAL CAPITAL AND EARNINGS QUALITY IN CONSUMER GOODS OF INDONESIA AND MALAYSIA Hatane, Saarce Elsye; Halim, Natalia Ivana; Tarigan, Josua
International Journal of Business Economics (IJBE) Vol 1, No 1 (2019): IJBE : International Journal of Business Economics
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.793 KB) | DOI: 10.30596/ijbe.v1i1.3313

Abstract

This paper studies the influence of the board of director with earnings quality, using intellectual capital as a mediating variable. Also, it takes account of concomitant variables such as firm size and leverage. The subject of the study focuses on companies in the consumer goods sector listed in the stock exchange of Indonesia and Malaysia is 2011-201. Board of director (BOD) is found to have a negative impact on earnings quality (EQ) in Indonesia, whereas it has no impact on earnings quality in Malaysia companies. On contrary, the board of director has a positive influence on intellectual capital (IC) in Indonesia. The opposite influence has been found in Malaysia where BOD is negatively correlated to IC. IC has a significant influence towards EQ in both countries. IC has a positive impact on EQ in Indonesia, but the effect is found to be negative in Malaysian firms. In both cases, IC has failed to become a mediation variable towards the impact of BOD to EQ. Therefore, the optimization of BOD is crucial in enhancing EQ in Indonesia. At the same time, IC has prominence in influencing EQ in Indonesia and Malaysia thus raising the importance of its optimization. 
EFFECT OF FINANCIAL LITERACY AND LIFESTYLE OF FINANCE STUDENT BEHAVIOR Gunawan, Ade; Chairani, Chairani
International Journal of Business Economics (IJBE) Vol 1, No 1 (2019): IJBE : International Journal of Business Economics
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.622 KB) | DOI: 10.30596/ijbe.v1i1.3885

Abstract

This study aims to examine the relationship between financial literacy and financial behavior of the lifestyle of the student and determine differences in financial literacy, lifestyle and behavior of student finance and business economics faculty. This research is quantitative data collection techniques using questionnaires. Sample used were 100 students consisting of students of the faculty of economics and business Muhammadiyah University of North Sumatra, this study uses judgment sampling. Data were analyzed using classical assumption test, multiple linear regression, t test, F test, and the coefficient of determination. Research shows that financial literacy has no effect on the financial behavior.
RECRUITING QUALITY ACADEMICS: THE RELATIONSHIP OF PASSION, ROLE MODEL, WORKPLACE FLEXIBILITY, AND CAREER DECISION-MAKING SELF-EFFICACY Dasan, Jakaria
International Journal of Business Economics (IJBE) Vol 1, No 1 (2019): IJBE : International Journal of Business Economics
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.099 KB) | DOI: 10.30596/ijbe.v1i1.3441

Abstract

Quality academics are crucial to enhance universities? visibility in attracting more international students to pursue their tertiary education. Consequently, this may lead to the nation aspiration of becoming higher education hub in the region. Thus, understanding individuals? interest towards pursuing academic career may lead to the recruitment of quality academics. A quantitative study was carried out involving 463 third year undergraduate students in selected universities. Passion, role model, and workplace flexibility had been found to significantly predict the intention to pursue academic career based on social cognitive career theory. In addition, career decision-making self-efficacy was found to be a significant intervening role that motivate further one?s confidence in pursuing academic career. Factor analyses led to the identification of new variables which significantly predict the criterion variables. However, the strength of relationship between each variable to criterion variable differs. Passion, supportive role models, and perceived workplace flexibility were found to be significantly predicting intention to pursue academic career. On the other hand, perceived workplace flexibility was found to have less influence when compared to the other two variables. Meanwhile, career decision-making self-efficacy of assessing personal and occupational features and career decision-making self-efficacy of gathering occupational information were well reported to partially mediate the relationship of passion and supportive role models, and the criterion variable.
CONTRIBUTION OF TAX CONSULTANCY FIRM IN THE REDUCTION OF TAX EVASION IN CAMEROON Andison Akpor, Tambi
International Journal of Business Economics (IJBE) Vol 1, No 2 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v1i2.3485

Abstract

This study attempts to examine the Contribution of Tax Consultancy Firm in the Reduction of Tax Evasion in Cameroon. The objectives are to: explore the contribution of Management of Tax Accounting Consortium (MTA) in the reduction of tax evasion in companies and to investigate the consequences of tax evasion on the tax payer enterprise. Methodologically, we used focus group discussion and quantitative data collected from MTA to estimate our result. The result shows that consultancy firm plays a major role in the reduction of tax evasion. Result by tax payer enterprise shows that companies that evade tax being good, bad or fraudulent faith end up losing much money that may lead to the collapse of the company. We recommend that tax payers should pay their taxes at the appropriate periods and rightly calculated to avoid penalties and interests. The government of Cameroon should absolutely encourage the growth of tax consultancy firms; it?s a wise step towards economic growth.
RULES ENFORCEMENT AND UNETHICAL BEHAVIOR: EMPIRICAL RESEARCH ON EMPLOYEE FRAUD IN LOCAL GOVERNMENT AGENCIES Budiarto, Dekeng Setyo; Setyoningtyas, Yona
International Journal of Business Economics (IJBE) Vol 1, No 1 (2019): IJBE : International Journal of Business Economics
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.546 KB) | DOI: 10.30596/ijbe.v1i1.3314

Abstract

The tendency of fraud is one of the major threats to Indonesian country. The current research aims to study the effect of rules enforcement and unethical behaviors on the tendency of fraud based on gender. The sample consists of 126 employees from 28 Local Government Agencies (LGAs) in Kulon Progo regency. Purposive sampling was the sampling technique employed in this study. The results demonstrated a significant effect of unethical behavior on the tendency of fraud. However, rules enforcement level has no significant effect on the tendency of fraud. In addition, gender differences were observed in unethical behavior and the tendency of fraud. On the other hand, gender differences were not present in the level of rules enforcement.

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