International Journal of Current Economics & Business Ventures
https://scholarsnetwork.org/journal/index.php/ijeb
International Journal of Current Economics & Business Ventureen-USInternational Journal of Current Economics & Business VenturesANALYSIS OF THE EFFECTIVENESS OF RURAL AND URBAN LAND AND BUILDING TAX REVENUES (PBB-P2) AT THE REGIONAL TAX AND LEVY SERVICE UNIT (UPPRD) DUREN SAWIT, EAST JAKARTA
https://scholarsnetwork.org/journal/index.php/ijeb/article/view/293
<p>This study aims to analyze the effectiveness of Rural and Urban Land and Building Tax (PBB-P2) revenue at the Duren Sawit Regional Levy Collection Implementation Unit (UPPRD), DKI Jakarta, during the 2018–2023 period. In addition, this study identifies supporting and inhibiting factors in the implementation of PBB-P2 collection, as well as analyzes tax revenue management strategies. This study uses a qualitative approach with a case study method, as well as utilizing interviews and documentation as data collection techniques.</p> <p>The results show that the effectiveness of PBB-P2 revenue is fluctuating. In 2018 and 2019, the effectiveness was quite effective, increasing to effective in 2020, but decreasing to less effective in 2021–2023. Overall, the average effectiveness of this period is classified as less effective, which reflects the need for significant improvements in tax management. Supporting factors include the competence of Human Resources (HR) and the use of digital technology. On the other hand, inhibiting factors include human resources who are approaching retirement, low taxpayer awareness, and errors in determination documents. The strategy implemented includes socialization through various media and cooperation with urban villages and sub-districts to increase taxpayer awareness and compliance. The results of this study emphasize the importance of improving the management system, increasing taxpayer awareness, and optimizing technology to support an increase in PBB-P2 revenue in the future.</p>Dwi Hasna KhairunnisahHafifah NasutionAyatullah Michael Musyaffi
Copyright (c) 2025 International Journal of Current Economics & Business Ventures
2025-03-102025-03-1051The THE EFFECT OF CARBON EMISSION DISCLOSURE, PROFITABILITY, AND CORPORATE GOVERNANCE ON COST OF DEBT
https://scholarsnetwork.org/journal/index.php/ijeb/article/view/290
<p>The purpose of this research is to examine and evaluate how corporate governance, profitability, and carbon emission disclosure affect the cost of debt. Financial reports and corporate sustainability reports from the industrial, infrastructure, basic materials, energy, and transportation and logistics sectors listed on the Indonesia Stock Exchange (IDX) for the years 2021–2023 are used as secondary data in this quantitative study. Purposive sampling was used to pick the 62 companies with 186 observation data that make up the research sample. Eviews 13 software is used for panel data regression and descriptive statistical analysis. The findings indicate that debt costs are negatively impacted by corporate governance, as indicated by the percentage of independent boards of commissioners, and carbon emission disclosure. In contrast, the cost of debt is positively impacted by corporate governance and profitability as determined by institutional ownership. These findings provide insights for companies to improve debt cost efficiency by paying attention to the transparency of carbon emission disclosures, profitability, and corporate governance. It is hoped that companies can take advantage of these results to manage risks and achieve business sustainability through more strategic policies.</p>Luthfi FahroziI Gusti Ketut Agung UlupiGentiga Muhammad Zairin
Copyright (c) 2025 International Journal of Current Economics & Business Ventures
2025-02-042025-02-0451Preparation of Financial Reports Based on ISAK 335 Using Microsoft Excel at the Assa'adah Grand Mosque, Pangkalpinang City, Bangka Belitung
https://scholarsnetwork.org/journal/index.php/ijeb/article/view/301
<p>This study aims to prepare the financial statements of Masjid Besar Assa’adah in Pangkalpinang City in accordance with the Interpretation of Financial Accounting Standards (ISAK 335) using Microsoft Excel. As a non-profit organization operating in the religious sector, mosques are responsible for presenting transparent and accountable financial reports to enhance public trust, particularly from donors. Currently, the financial statements of Masjid Besar Assa’adah are basic, limited to recording cash inflows and outflows without adhering to applicable accounting standards. This research employs a qualitative method, utilizing interviews, observations, and documentation. Primary data were obtained through direct interviews with mosque administrators, while secondary data were collected from existing mosque financial documents. The results of this study indicate that the implementation of ISAK 335 enables the preparation of five main financial reports: the statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, and notes to the financial statements. The application of ISAK 335 allows financial reporting to become more accurate, systematic, and aligned with the needs of financial report users, particularly donors and the general public. This study is expected to provide practical benefits for Masjid Besar Assa’adah in enhancing the efficiency and accountability of its financial management. Furthermore, the study recommends that mosque administrators continue training on preparing financial statements independently in compliance with ISAK 335 standards to ensure sustainable financial management.</p>Given FadillahTri Hesti UtaminingtyasPetrolis Nusa Perdana
Copyright (c) 2025 International Journal of Current Economics & Business Ventures
2025-05-052025-05-0551THE INFLUENCE OF PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, SOCIAL INFLUENCE AND FACILITATING CONDITIONALS ON THE INTEREST OF SEABANK SHOPEE E- PAYMENT
https://scholarsnetwork.org/journal/index.php/ijeb/article/view/288
<p>This research was conducted to determine the effect of Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditional on E-Payment Seabank Shopee. This type of research is quantitative with the data source used is primary data, namely the general public who use the Seabank Shopee E-payment application totaling 60 respondents. The analysis method used is panel data multiple linear regression analysis using SPSS 26. Based on the results of the study, it shows that Performance Expectancy has a significant effect on Seabank Shopee e-payment, Effort Expectancy has a significant effect on Seabank Shopee e-payment, Social Influence has a significant effect on the use of Seabank Shopee e-payment, Facilitating Conditions has a significant effect on the use of Seabank Shopee e-payment</p>Riska Cahya Sakina
Copyright (c) 2025 International Journal of Current Economics & Business Ventures
2025-01-232025-01-2351Analysis of Taxation Knowledge and Taxpayer Compliance of Micro Small and Medium Enterprises in Setu Village East Jakarta
https://scholarsnetwork.org/journal/index.php/ijeb/article/view/299
<p><em>Indonesia's tax ratio is at a low level, even the lowest among other ASEAN countries. Micro, Small and Medium Enterprises (MSMEs) is one sector that has not been fully utilized but has the potential to increase the tax ratio in Indonesia due to the large number of MSMEs that have been operating. The objectives of this research are (1) to analyze the tax knowledge of Micro, Small and Medium Enterprises (MSMEs) in Setu Village, East Jakarta related to MSME Final Income Tax. (2) to analyze the compliance of taxpayers of Micro, Small and Medium Enterprises (MSMEs) of Setu Village, East Jakarta related to MSME Final Income Tax. This research uses a qualitative approach. Data collection was collected by distributing questionnaires to MSMEs in Setu Village, East Jakarta, interviewing extension workers at the East Jakarta Regional Office of the Directorate General of Taxes and submitting data to the East Jakarta Regional Office of the Directorate General of Taxes. The results showed that the tax knowledge of MSME players in Setu Village, East Jakarta is not optimal yet and the compliance of taxpayers of MSME players in Setu Village, East Jakarta is still low. Several strategies have been carried out by the Directorate General of Taxes to increase the tax compliance of MSME enterprises.</em></p>Natasya RamadhaniRida PrihatniHera Khairunnisa
Copyright (c) 2025 International Journal of Current Economics & Business Ventures
2025-05-022025-05-0251ANALYSIS OF THE APPLICATION OF TAX REGULATIONS AND INCENTIVES TO THE COMPLIANCE OF ONLINE MSME F&B TAXPAYERS IN E-COMMERCE
https://scholarsnetwork.org/journal/index.php/ijeb/article/view/294
<p>The purpose of this study was to determine the relationship between knowledge and incentives in tax regulations on MSME tax compliance. The population in this study were MSME taxpayers in the food and beverage category in East Jakarta and the sample used was 70 respondents. The research method used is qualitative descriptive analysis. The results showed that one of the taxes that can be imposed on e-commerce transactions is Income Tax (PPh). There is no difference in tax treatment imposed on transactions through e-commerce with transactions through conventional means. Regarding taxation, most MSME players, especially in the East Jakarta area, do not know the tax regulations on e-commerce transactions due to lack of knowledge and public awareness to pay e-commerce taxes. The implementation of incentive policies is also still considered less useful for taxpayers, and taxpayers are still less compliant with tax regulations.</p>Naurah SalsabilaAdam ZakariaTri Hesti Utaminingtyas
Copyright (c) 2025 International Journal of Current Economics & Business Ventures
2025-03-112025-03-1151The Influence of Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) on Return on Assets (ROA) of Islamic Banking in Indonesia for the Period 2009-2023
https://scholarsnetwork.org/journal/index.php/ijeb/article/view/291
<p>This study aims to analyze the effect of Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) on Return on Assets (ROA) in Islamic banking in Indonesia for the period 2009-2023. The data used in this study are secondary data obtained from the annual reports of Islamic banks registered with the Financial Services Authority (OJK). The method used in this study is multiple linear regression to test the effect of CAR and NPL on ROA. The results of the study indicate that CAR has a significant positive effect on ROA, meaning that an increase in CAR can increase ROA in Islamic banks. However, NPL does not show a significant effect on ROA, although it has a negative relationship. The regression model used has an R-square value of 0.538, which indicates that CAR and NPL can explain around 53.8% of the variation in ROA. This finding shows the importance of capital adequacy management in improving the financial performance of Islamic banks, while NPL management also needs to be considered even though its impact is not significant in this study</p>Farras TaqyRizal Purnama
Copyright (c) 2025 International Journal of Current Economics & Business Ventures
2025-02-082025-02-0851PREPARATION OF FINANCIAL REPORTS OF NON-PROFIT ORIENTED ENTITIES BASED ON ISAK 335 USING MICROSOFT EXCEL
https://scholarsnetwork.org/journal/index.php/ijeb/article/view/302
<p>This research aims to analyze the financial reporting preparation that has been implemented at the Jami Tarbiyatul Falah Mosque and to prepare financial reports based on ISAK 335 using Microsoft Excel. The research design used is descriptive qualitative and case study technique. Data sources using primary and secondary data with data collection techniques through interviews, observations, and documentation. Data validity techniques in this study use source triangulation and technique triangulation. In this study, the researcher analyzes the data by reducing data, presenting data, and drawing conclusions. The results of the study show that the preparation of financial reports that have been carried out by the Mosque, including income and expenditure reports, cash flow statements, general ledgers, and balance sheets, are prepared simply so they do not meet ISAK 335. Then this research produces a mosque financial report prepared based on ISAK 335 using Microsoft Excel.</p>Fikri Dwiputra PersadaUnggul PurwohediMarselisa Nindito
Copyright (c) 2025 International Journal of Current Economics & Business Ventures
2025-05-062025-05-0651ANALYSIS OF TAX COLLECTION EFFECTIVENESS THROUGH WARNING LETTERS, DISTRESS WARRANTS, AND CONFISCATION AT THE KEBUMEN CENTRAL JAVA TAX OFFICE
https://scholarsnetwork.org/journal/index.php/ijeb/article/view/289
<p>This research aims to analyze the effectiveness of tax collection carried out by KPP Pratama Kebumen Central Java through Warning Letters, Distress Warrants, and Confiscation during the 2021-2023 period. It also identifies the obstacles faced and the strategies implemented in implementing tax collection. The method used is qualitative research with a case study approach. Data was collected through interviews, documentation, and a literature study.</p>Fajar ShafitriHafifah NasutionMuhammad Yusuf
Copyright (c) 2025 International Journal of Current Economics & Business Ventures
2025-01-292025-01-2951THE EFFECT OF LIFE EXPECTANCY, UNEMPLOYMENT, AND EDUCATION ON POVERTY IN THE PROVINCE OF D.I. YOGYAKARTA
https://scholarsnetwork.org/journal/index.php/ijeb/article/view/300
<p>This study aims to analyze the effect of Life Expectancy (AHH), unemployment rate, and Average Years of Schooling (RLS) on the poverty rate in the Special Region of Yogyakarta Province. This study uses a quantitative approach with a multiple linear regression analysis method to see the extent to which independent variables (AHH, unemployment, and RLS) contribute to influencing the dependent variable, namely the poverty rate. The data used are secondary data in the form of panel data obtained from the Central Statistics Agency (BPS) of the Special Region of Yogyakarta province during the period 2012-2023 covering 4 districts and 1 city in the Special Region of Yogyakarta province (Bantul, Gunungkidul, Kulonprogo, Sleman, and Yogyakarta city). The analysis used multiple regression with a Fixed Effect Model tested using Eviews software version 12. The results of the analysis show that AHH and RLS have a significant negative effect on poverty, which means that improving the quality of health and education has the potential to reduce poverty. Meanwhile, the unemployment variable has a positive effect on poverty, which indicates that increasing the unemployment rate tends to increase the number of poor people. These findings reinforce the importance of the role of public policy in improving access to and the quality of health and education services, while creating productive employment opportunities to reduce poverty sustainably in the Special Region of Yogyakarta.</p>Khatama AuliaDicky IrantoSiti Fatimah Zahra
Copyright (c) 2025 International Journal of Current Economics & Business Ventures
2025-05-032025-05-0351THE EFFECT OF CARD PAYMENT INSTRUMENTS, FLOAT FUNDS, AND POLICY INTEREST RATES ON THE VELOCITY OF MONEY IN INDONESIA IN 2014-2023 WITH THE COVID-19 PANDEMIC AS A DUMMY VARIABLE
https://scholarsnetwork.org/journal/index.php/ijeb/article/view/287
<p>The purpose of this study is to see the effect of credit cards, debit cards, floating funds, policy interest rates on money circulation in Indonesia in 2014-2023 with the Covid-19 pandemic as a dummy variable. The research method used is a quantitative method using secondary data in the form of time series. The research data was obtained from the pages of Bank Indonesia, the Central Statistics Agency, and the Indonesian Ministry of Trade. The analysis used a multiple regression model with the Two-Stage Least Square (TSLS) method which was tested using Eviews software version 12. Based on the results of the study, it was found that inflation and money circulation had a significant effect on policy interest rates. Then, floating funds did not affect money circulation. However, other variables have an effect and some have a negative direction on money circulation</p>Shofa Shidqi Fi ArdhillahHarya Kuncara WiralagaKaruniana Dianta Arfiando Sebayang
Copyright (c) 2025 International Journal of Current Economics & Business Ventures
2025-01-232025-01-2351The Influence of Education, Health, and Infrastructure Levels on Income Inequality in Java Island for the Period 2015 - 2024
https://scholarsnetwork.org/journal/index.php/ijeb/article/view/298
<p>The purpose of this study is to analyze the influence of education level, health, infrastructure, and the COVID-19 pandemic on inter-regional income inequality across six provinces on Java Island during the period 2015–2025. This research employs a quantitative approach using secondary data in the form of panel data, which combines time series data (2015–2025) and cross-sectional data (six provinces on Java Island). The data were obtained from the Central Statistics Agency (BPS) and analyzed using a panel data regression model with a Fixed Effect Model (FEM) estimation approach, implemented through EViews software version 12. The analysis results show that the variables of education and health have a negative and significant effect on income inequality, while infrastructure has a positive and significant effect. Meanwhile, the COVID-19 pandemic variable, used as a dummy, has a positive but not significant effect. Simultaneously, the four variables significantly influence income inequality, indicating that equitable development in the fields of education, health, and infrastructure is essential to support inclusive economic growth and reduce income disparities between regions on Java Island.</p>Rachmayani RachmayaniKaruniana Dianta Arfiando SebayangSaparuddin
Copyright (c) 2025 International Journal of Current Economics & Business Ventures
2025-05-032025-05-0351