International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb International Journal of Current Economics & Business Venture en-US faqihchattme@gmail.com (Muhammad Faqih) faqihchattme@gmail.com (Muhammad Faqih) Thu, 23 Jan 2025 13:22:31 +0000 OJS 3.3.0.7 http://blogs.law.harvard.edu/tech/rss 60 THE 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 Aulia, Dicky Iranto, Siti Fatimah Zahra Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/300 Sat, 03 May 2025 00:00:00 +0000 THE EFFECT OF THE USE OF INTERACTIVE LEARNING MEDIA AND LEARNING MOTIVATION ON ECONOMIC LEARNING OUTCOMES (EXPERIMENTAL STUDY ON STUDENTS OF CLASS XI SMAN 50 JAKARTA) https://scholarsnetwork.org/journal/index.php/ijeb/article/view/320 <p>This study aims to see the effect of the use of interactive learning media and learning motivation on economic learning outcomes. The research method is a quasi-experimental with a 2-factor design conducted at SMAN 50 Jakarta. The method used is quantitative with a quasi-experimental design. The results of the study show (1) there is a difference in economic learning outcomes between students who use interactive learning media and students who use conventional learning media, (2) there is a significant difference in economic learning outcomes between students with high motivation and students with low motivation, (3) there is no significant interaction between the use of interactive learning media and learning motivation in influencing students' economic learning outcomes.</p> Indah Hibatul Wafi, Ari Saptono, Aditya Pratama Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/320 Sun, 15 Jun 2025 00:00:00 +0000 THE 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 Ardhillah, Harya Kuncara Wiralaga, Karuniana Dianta Arfiando Sebayang Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/287 Thu, 23 Jan 2025 00:00:00 +0000 THE INFLUENCE OF LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY (CSR), CAPITAL INTENSITY, AND SALES GROWTH ON TAX AGGRESSIVENESS IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2021-2023 https://scholarsnetwork.org/journal/index.php/ijeb/article/view/310 <p>This study was conducted to test and analyze the effect of leverage, corporate social responsibility (CSR), capital intensity, and sales growth on tax aggressiveness. This study uses a quantitative method and uses secondary data obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) in the property and real estate sector during the period 2021-2023, with a sample of 34 companies and 102 data observations. Data analysis includes descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS 26 software. The results of the study indicate that leverage has no effect on tax aggressiveness, corporate social responsibility (CSR) has a negative effect on tax aggressiveness, capital intensity has a positive effect on tax aggressiveness, and sales growth has no effect on tax aggressiveness, which supports behavioral theory and legitimacy theory. This study is expected to provide theoretical insight for researchers in the same field, as well as practical benefits for company management, investors, and creditors in understanding the factors that influence tax aggressiveness. Further research is suggested to add other variables to measure its influence on tax aggressiveness, use other proxies to measure leverage and CSR, and add sectors and observation periods.</p> Vivin Apriyanti Zain, Indra Pahala, Nuramalia Hasanah Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/310 Fri, 30 May 2025 00:00:00 +0000 THE INFLUENCE OF COMPANY SIZE, PROFITABILITY, ASSET STRUCTURE, AND LIQUIDITY ON THE CAPITAL STRUCTURE OF INFRASTRUCTURE SECTOR COMPANIES LISTED ON INDONESIAN STOCK EXCHANGE IN 2021-2023 https://scholarsnetwork.org/journal/index.php/ijeb/article/view/329 <p>The purpose of this study is to determine how the influence of company size, profitability, asset structure, and liquidity on capital structure. This research focuses on infrastructure companies listed on the Indonesia Stock Exchange from 2021 to 2023. The research sample selection was carried out using purposive sampling technique, with a final observation count of 95. The data were compiled from Annual Financial Statements of infrastructure companies which were then processed using panel data regression analysis with Eviews 12 software. The results of this study reveal that company size has a positive impact on capital structure, profitability and liquidity have a negative impact on capital structure, while asset structure has no impact on capital structure. This research is expected to be a reference in decision making to improve capital structure through optimizing these factors, as well as providing valuable information for stakeholders in the decision making process.</p> Aji Nugraha Priyatna Putra, Ayatulloh Michael Musyaffi, Aji Ahmadi Sasmi Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/329 Fri, 27 Jun 2025 00:00:00 +0000 The 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 Rachmayani, Karuniana Dianta Arfiando Sebayang, Saparuddin Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/298 Sat, 03 May 2025 00:00:00 +0000 THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE AND RELATED PARTY TRANSACTIONS ON FIRM VALUE https://scholarsnetwork.org/journal/index.php/ijeb/article/view/318 <p>This study aims to examine whether there is an effect of Environmental, Social, and Governance (ESG) Performance and Related Party Transactions on Firm Value. The population in this study are non-financial companies listed on the Indonesia Stock Exchange in the ESG Leaders stock index from 2021-2024. The number of samples in this study were 44 financial reports from 11 non-financial companies. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The results of this study provide empirical evidence that partially the Environmental, Social, and Governance (ESG) Performance variable and Company Size as a control variable have no effect on Firm Value, but Related Party Transactions have a negative effect on Firm Value. Simultaneously, the variables of Environmental, Social, and Governance (ESG) Performance and Related Party Transactions and Company Size as control variables have a significant effect on Firm Value.</p> Wahyu Erlangga, Marsellisa Nindito, Ratna Anggraini Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/318 Fri, 13 Jun 2025 00:00:00 +0000 THE EFFECT OF LEVERAGE, FREE CASH FLOW, LAGGED DIVIDEND, AND BUSINESS RISK ON DIVIDEND POLICY IN JAKARTA ISLAMIC INDEX 70 (JII70) COMPANIES FOR THE 2019-2023 PERIOD https://scholarsnetwork.org/journal/index.php/ijeb/article/view/307 <p>This study was conducted to examine and analyze the influence of leverage, free cash flow, lagged dividend, and business risk on dividend policy. The research employs a quantitative method and uses secondary data obtained from annual reports and financial statements of companies consistently listed on the Jakarta Islamic Index 70 (JII70) during the 2019–2023 period, with a total sample of 17 companies and 85 data observations. The data analysis includes descriptive statistical analysis, panel data regression model selection tests, classical assumption tests, panel data regression analysis, and hypothesis testing using EViews 12 software. In determining the appropriate panel data regression model, the Fixed Effect Model (FEM) was found to be the most suitable for this study. The results show that leverage has a negative effect on dividend policy, free cash flow has a positive effect on dividend policy, and lagged dividend has a positive effect on dividend policy, supporting agency theory. Meanwhile, business risk has a positive effect on dividend policy. This research is expected to provide theoretical insights for researchers in the same field, as well as practical benefits for company management and investors in understanding the factors that influence a company’s dividend policy. Future studies are recommended to expand the sample size and observation period, as well as to include additional variables to examine their influence on dividend policy.</p> Thaharah Amanda, Unggul Purwohedi, Adam Zakaria Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/307 Wed, 21 May 2025 00:00:00 +0000 The Effect of Firm Attributes on Profitability in Insurance Companies Listed on Indonesian Stock Exchange for the Period 2022-2024 https://scholarsnetwork.org/journal/index.php/ijeb/article/view/327 <p>This study aims to analyze the effect of firm size, firm age, liquidity, and leverage on the profitability of insurance companies listed on the Indonesia Stock Exchange during the 2022 to 2024 period. The study focuses on the insurance sector by using the entire population as a research sample (saturated sampling), with a final number of observations of 51 observations. The data is obtained from the Annual Financial Statements of insurance companies and processed using the Eviews 12. The result of this study indicate that firm size has a negative impact&nbsp; of profitability, while firm age has no impact on profitability. Meanwhile, liquidity and leverage have a positive impact on the profitability of insurance companies. This finding suggests that profitability depends not only on the scale of the company, but also on the ability to manage finances efficiently. Companies with optimal liquidity and leverage tend to be able to increase profits through good cash flow management and capital structure. These results emphasize the importance of the internal corporate management in creating healthy and sustainable financial performance. This study provides practical implicatios for insurance company management in formulating resource management strategies as well as for investors in evaluating the company’s financial performance. This study is also expected to be a reference fo the future research, especially studies that aim to examine other internal factors affecting the profitability of companies in the financial sector.</p> Devi Chairunisyah Lubis, Etty Gurendrawati, Tri Hesti Utaminingtyas Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/327 Wed, 25 Jun 2025 00:00:00 +0000 ANALYSIS 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 Khairunnisah, Hafifah Nasution, Ayatullah Michael Musyaffi Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/293 Mon, 10 Mar 2025 00:00:00 +0000 Design of Inventory Accounting Information System Using Waterfall Method in Kuliner Sultan MSMEs https://scholarsnetwork.org/journal/index.php/ijeb/article/view/315 <p>This study focuses on designing and developing an inventory accounting information system for Kuliner Sultan, a micro-enterprise specializing in traditional food, using Microsoft Excel and the Waterfall method. The business previously relied on manual inventory recording, leading to frequent errors, reporting delays, and difficulties in real-time stock monitoring, particularly across multiple branches. Using the five stages of the Waterfall model—requirement analysis, design, implementation, testing, and maintenance—data were gathered through interviews and direct observation. The result is a simple, user-friendly system that allows for accurate recording of incoming and outgoing goods, as well as inventory reporting. This system is expected to improve operational efficiency, minimize manual errors, and support better inventory control for MSMEs with limited access to advanced technology.</p> Hanaa’ Nabiilah, Ayatullah Michael Musyaffi, Aji Ahmadi Sasmi Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/315 Tue, 10 Jun 2025 00:00:00 +0000 The Role of Fear of Missing Out (FoMO) in Herding Behavior and Overconfidence on Generation Z's Investment Decisions https://scholarsnetwork.org/journal/index.php/ijeb/article/view/334 <p>This study aims to analyze the influence of herding behavior and overconfidence on the investment decisions of Generation Z with fear of missing out (FoMO) as a moderation variable. Generation Z who grew up in the digital era has investment characteristics that are highly connected to social media, so psychological aspects such as herding behavior and overconfidence as well as emotional urges from FoMO can influence their investment decisions. This study uses a quantitative approach with the PLS-SEM method, involving 250 Generation Z respondents in Greater Jakarta who use the Stockbit application and have invested in stocks for at least six months. The results showed that herding behavior and overconfidence had a significant positive effect on Generation Z's investment decisions. These findings show that psychological aspects and social pressures are crucial factors in Generation Z's investment decisions, confirming the importance of behavior-based financial literacy in investment education policies.</p> Sarah Selli Ardelia, I Gusti Ketut Agung Ulupi, Etty Gurendrawati Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/334 Tue, 01 Jul 2025 00:00:00 +0000 THE INFLUENCE OF TIME BUDGET PRESSURE, TASK COMPLEXITY, AUDITOR COMPETENCE, AND HEDONISTIC LIFESTYLE ON AUDITOR DYSFUNCTIONAL BEHAVIOR https://scholarsnetwork.org/journal/index.php/ijeb/article/view/303 <p>This study aims to analyze the influence of time budget pressure, task complexity, auditor competence, and hedonistic lifestyle on auditor dysfunctional behavior in Public Accounting Firms (KAP) in South Jakarta. Data collection was conducted through questionnaires using convenience sampling technique, resulting in 64 auditor respondents as the research sample. Data analysis used multiple regression model with SmartPLS 4.1 application. The results revealed that time budget pressure and hedonistic lifestyle have a significant positive effect on auditor dysfunctional behavior, while auditor competence shows a significant negative effect. Meanwhile, task complexity shows no effect on auditor dysfunctional behavior. Future research is expected to involve a larger number of respondents by avoiding data collection during the audit period, expanding the literature on hedonistic lifestyle in the auditing context through a more in-depth analysis and exploration of broader topics, and utilizing additional data collection methods to minimize respondent bias.</p> Revandy Yohanes, Choirul Anwar, Tresno Eka Jaya Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/303 Wed, 14 May 2025 00:00:00 +0000 THE MODERATING ROLE OF FIRM SIZE ON THE EFFECT OF ENVIRONMENTAL DISCLOSURE, FOREIGN OWNERSHIP AND PROFITABILITY ON FIRM VALUE IN MANUFACTURING COMPANIES https://scholarsnetwork.org/journal/index.php/ijeb/article/view/325 <p>This study aims to analyze the effect of environmental disclosure, foreign ownership and profitability on firm value with firm size as a moderating variable. This study uses quantitative methods by taking a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling technique so that a sample of 43 manufacturing companies was obtained. To analyze the data, EViews 12 test tool was used, with panel data regression analysis and moderation regression analysis (MRA). The results showed that profitability has a significant positive effect on firm value and foreign ownership has a significant negative effect on firm value. However, environmental disclosure has no significant effect on firm value. The moderating role of firm size on the relationship between foreign ownership and profitability with firm value is confirmed by empirical research. The proven moderation test result is that firm size significantly moderates the relationship between foreign ownership and profitability with firm value. The results of the moderation test of firm size do not moderate the relationship between environmental disclosure and firm value.</p> Shafa Alinda Pramasasti, Muhammad Yusuf, Dwi Kismayanti Respati Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/325 Wed, 18 Jun 2025 00:00:00 +0000 The 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&nbsp;policies.</p> Luthfi Fahrozi, I Gusti Ketut Agung Ulupi, Gentiga Muhammad Zairin Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/290 Tue, 04 Feb 2025 00:00:00 +0000 THE EFFECT OF CASH TURNOVER, ASSET MANAGEMENT, AND LEVERAGE ON FINANCIAL PERFORMANCE IN TELECOMMUNICATION COMPANIES IN INDONESIA AND THAILAND https://scholarsnetwork.org/journal/index.php/ijeb/article/view/313 <p>This study aims to determine the effect of cash turnover, asset management, and leverage on financial performance in telecommunications companies in Indonesia and Thailand. The research method used is quantitative research. The population in this study were telecommunications companies listed on the Indonesia Stock Exchange and the Thailand Stock Exchange in 2019 to 2022. The sample technique used in this study was purposive sampling. This research sample consists of 21 companies and 109 data observations. The data analysis method used is panel data regression using EViews 9 software. The results showed that partially, cash turnover affects the financial performance of Indonesian telecommunications companies while in Thai telecommunications companies it has no effect, asset management affects financial performance in telecommunications companies in Indonesia and Thailand, leverage has no effect on financial performance in telecommunications companies in Indonesia and Thailand.</p> Suci Mahadewi, I Gusti Ketut Agung Ulupui, Muhammad Yusuf Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/313 Thu, 05 Jun 2025 00:00:00 +0000 The Role Of Leverage In Moderating The Influence Of Institutional Ownership And Dividend Policy On Firm Value https://scholarsnetwork.org/journal/index.php/ijeb/article/view/332 <p>This study empirically investigates the effect of institutional ownership and dividend policy on firm value, with leverage serving as a moderating variable. The analysis is based on data from 20 industrial sector companies listed on the Indonesia Stock Exchange (IDX) over the 2017–2023 period, totaling 140 observations. Grounded in Signaling Theory, the study employs Moderated Regression Analysis (MRA) to evaluate the proposed relationships. The findings reveal that institutional ownership and dividend policy do not have a statistically significant direct effect on firm value. In contrast, leverage demonstrates a significant positive impact and significantly weakens the relationship between institutional ownership and firm value, indicating that high debt levels may reduce the effectiveness of governance signals perceived by investors. Conversely, leverage does not significantly moderate the effect of dividend policy on firm value, suggesting that dividend signals are assessed independently of capital structure. These results underscore the critical role of financial structure in shaping market perceptions and contribute to a deeper understanding of the contingent nature of financial signaling in emerging markets.</p> Anindya Nariswari, Unggul Purwohedi, I Gusti Ketut Agung Ulupi Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/332 Mon, 30 Jun 2025 00:00:00 +0000 Preparation 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 Fadillah, Tri Hesti Utaminingtyas, Petrolis Nusa Perdana Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/301 Mon, 05 May 2025 00:00:00 +0000 THE INFLUENCE OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE ON FIRM VALUE WITH PROFITABILITY AS A MODERATING VARIABEL https://scholarsnetwork.org/journal/index.php/ijeb/article/view/321 <p>This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on firm value, with profitability as a moderating factor. The study comprises 111 observations from 43 companies over the 2021–2023 period, resulting in an unbalanced panel data set. Secondary data were sourced from financial statements, annual reports, and sustainability disclosures available on the IDX and respective company websites. The analysis was conducted using moderated regression analysis through EViews 13. The results indicate that, among the ESG dimensions, only governance disclosure exhibits a significant negative relationship with firm value, while environmental and social disclosures show no substantial effect. Moreover, profitability measured using return on assets (ROA) does not moderate the ESG–firm value relationship. Instead, it demonstrates a direct and significant positive impact on firm value when evaluated independently. These findings indicate that profitability acts more as an independent variable than a moderator. Companies should communicate governance more strategically and authentically, beyond mere compliance. Improving operations, revenue, and financial transparency is also key. Future studies should broaden the sample, extend the period, and explore other factors influencing firm value.</p> Arina Luthfiana, Etty Gurendrawati, Marsellisa Nindito Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/321 Sun, 15 Jun 2025 00:00:00 +0000 THE 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 https://scholarsnetwork.org/journal/index.php/ijeb/article/view/288 Thu, 23 Jan 2025 00:00:00 +0000 ADAPTATION OF QRIS TO INCREASE MSME INCOME (PHENOMENOLOGICAL STUDY ON THE PERCEPTION OF MSME TRANSACTION SECURITY) https://scholarsnetwork.org/journal/index.php/ijeb/article/view/311 <p>MSMEs are one of the economic sectors that have also developed in the digital era through the adaptation of QRIS which is a strategic step to improve financial management and business income while still paying attention to the perception of security as the basis for its use. The main purpose of this study is to analyze how the perception of security and barriers to the use of QRIS affect its use decisions in increasing the effectiveness of transactions and MSME revenue. This research is a type of descriptive qualitative research. The researcher conducted in-depth interviews, observations and documentation to 8 MSMEs and 4 buyers in Petamburan Village and one of the bank employees. The results of this study show that although QRIS as a digital transaction system provides convenience and efficiency in the transaction process and contributes to increasing revenue and quality of financial management which has the potential to improve management accounting, there are still challenges and obstacles faced by some users due to the lack of understanding of the use of QRIS transactions which are still new and limited, so that some business actors are still using cash transactions and it is difficult to handle when transaction errors occur in the use of QRIS. However, the positive perception of QRIS security is a driver for MSMEs to be more confident in adapting QRIS as a transaction system which ultimately contributes to increasing revenue. Source triangulation is carried out to ensure the validation of the data of the three informants using interested parties to provide and improve digital education and infrastructure support in the form of management and maintenance, monitoring the performance of MSMEs to providing technical support to solve technical problems when conducting transactions.</p> Faiza Alfiani, Nuramalia Hasanah, Dwi Kismayanti Respati Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/311 Fri, 30 May 2025 00:00:00 +0000 THE EFFECT OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SUB-SECTOR AND NON-DURABLE HOUSEHOLD PRODUCTS https://scholarsnetwork.org/journal/index.php/ijeb/article/view/330 <p><em>This study aims to provide empirical evidence regarding the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Intellectual Capital (IC) on the financial performance of manufacturing companies in the food and beverage as well as non-durable household products sub-sectors. This research employs a quantitative method using secondary data obtained from companies' annual reports and sustainability reports. The study population includes manufacturing companies in the food and beverage as well as non-durable household products sub-sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample consists of 109 observations selected using purposive sampling. The collected data were analyzed using panel data regression with the assistance of EViews 12 software. The findings indicate that Intellectual Capital has a positive and significant effect on the financial performance of the companies. In contrast, GCG, proxied by the educational background and gender diversity of the board of commissioners, and CSR do not have a significant effect on the companies’ financial performance.</em></p> Bella Natasha Yogasuria, Muhammad Yusuf, Aji Ahmadi Sasmi Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/330 Fri, 27 Jun 2025 00:00:00 +0000 Analysis 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 Ramadhani, Rida Prihatni, Hera Khairunnisa Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/299 Fri, 02 May 2025 00:00:00 +0000 THE INFLUENCE OF STOCK OFFERING QUANTITY, MARKET VOLATILITY, OVERSUBSCRIPTION RATIO AND LEVERAGE ON INITIAL RETURN https://scholarsnetwork.org/journal/index.php/ijeb/article/view/319 <p>This study aims to analyze the Effect of Stock Offering Quantity, Market Volatility, Oversubscription Ratio, and Leverage. The sample of this study was 145 companies listed on the Indonesia Stock Exchange. Sampling was done by purposive sampling. This study uses a quantitative approach using the Eviews 12 Application. The analysis technique used is multiple linear regression, with a research sample of 135 companies. The data used in this study are secondary data obtained from the Indonesia Stock Exchange website. The data in this study include Cross-Sectional data. The analysis techniques used in this study consist of classical assumption tests (Normality Test, Multicollinearity Test and Heteroscedasticity Test), multiple linear regression analysis, t-statistical test, statistical test, and R2 statistical test. All of these tests have passed all problems. Based on data analysis, the results of the study indicate that Stock Offering Quantity, Oversubscription Ratio, and Leverage do not have a significant effect on Initial Return. While Market Volatility has a significant effect on Initial Return. The results of this study emphasize the importance of market volatility as a major factor affecting initial returns on initial public offerings, so issuers and investors need to pay more attention to market conditions when making decisions. This finding also encourages regulators to increase supervision of market stability to protect investor interests.</p> Mohammad Aqshal Aditrahutama Putra Sigit Putra Sigit, Nuramalia Hasanah, Dwi Handarini Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/319 Sun, 15 Jun 2025 00:00:00 +0000 EVALUATION OF THE JAKARTA CARD PROGRAM FOR EXCELLENT STUDENTS (KJMU) IN THE RAWAMANGUN VILLAGE AREA https://scholarsnetwork.org/journal/index.php/ijeb/article/view/309 <p>This study aims to evaluate the Jakarta Superior Student Card (KJMU) Program in the Rawamangun Village area, East Jakarta. KJMU is an initiative of the DKI Jakarta Provincial Government designed to improve access to higher education for students from underprivileged families. The evaluation method used in this study is the CIPP (Context, Input, Process, Product) model, which comprehensively analyzes various aspects of the program. The results of the study indicate that the implementation of the KJMU program in Rawamangun Village has been running well, but there are still several challenges, such as the lack of socialization regarding the use of funds, uncertainty of the disbursement schedule, and the need for stricter evaluation in the recipient selection process. In addition, KJMU recipients are expected to better understand their rights and obligations in order to optimally utilize the assistance. Recommendations resulting from this study include increasing socialization, training for recipients, and strengthening monitoring mechanisms to ensure that the KJMU program can have a significant impact on improving access to education for students from underprivileged economic backgrounds. This study is expected to contribute to the development of education policies in DKI Jakarta and increase the effectiveness of the KJMU program in the future.</p> Zahra Amelia, Dicky Iranto, Siti Fatimah Zahra Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/309 Fri, 23 May 2025 00:00:00 +0000 The Influence of Financial Literacy, Overconfidence, and Digital Literacy on Investment Decisions of Generation Z in East Jakarta https://scholarsnetwork.org/journal/index.php/ijeb/article/view/328 <p>This study aims to examine the influence of financial literacy, overconfidence, and digital literacy on investment decisions among Generation Z in East Jakarta. Financial literacy plays a crucial role in helping individuals make informed investment decisions. Overconfidence, as a psychological factor, may lead to excessive self-assurance, which increases the risk of suboptimal investment decisions. Additionally, digital literacy enables individuals to effectively utilize online resources for investment purposes. This research employs a quantitative approach, with data collected through a questionnaire and analyzed using SmartPLS 4 software. The findings indicate that financial literacy, overconfidence, and digital literacy significantly impact the investment decisions of Generation Z. This study contributes to understanding the factors that influence investment decisions within this demographic and highlights the importance of improving financial education, managing overconfidence, and leveraging the internet as a reliable source of investment information.</p> Dini Fauziah, Siti Nurjanah, Siti Fatimah Zahra Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/328 Thu, 26 Jun 2025 00:00:00 +0000 ANALYSIS 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 Salsabila, Adam Zakaria, Tri Hesti Utaminingtyas Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/294 Tue, 11 Mar 2025 00:00:00 +0000 THE EFFECT OF PROFITABILITY, LEVERAGE, AND SALES GROWTH ON TAX AVOIDANCE https://scholarsnetwork.org/journal/index.php/ijeb/article/view/317 <p>This study aims to examine the effect of profitability, Leverage, and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange. The population in this study consists of energy sector companies listed on the IDX during the period 2022–2024. The sample includes 33 energy companies and 99 data&nbsp; observations selected using purposive sampling. The data analysis method employed is panel data regression using EViews 12 software. The results show that, partially, profitability and sales growth have a positive and significant effect on tax avoidance, while Leverage has no effect on tax avoidance. Furthermore, based on the model feasibility test, profitability, Leverage, and sales growth collectively have an effect on tax avoidance.</p> Evan Arnanda Radhityatama, Tresno Eka Jaya, Aji Ahmadi Sasmi Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/317 Wed, 11 Jun 2025 00:00:00 +0000 THE EFFECT OF SALES GROWTH, BUSINESS RISK, AND ASSET STRUCTURE ON CAPITAL STRUCTURE IN THE PROPERTY AND REAL ESTATE SECTOR COMPANIES IN INDONESIA https://scholarsnetwork.org/journal/index.php/ijeb/article/view/335 <p>This study analyzes the influence of sales growth, business risk, and asset structure on capital structure in property and real estate companies in Indonesia. The research method used is quantitative research. The population in this study consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A purposive sampling technique was used to select 28 companies with 84 data observations. The data were analyzed using panel data regression through EViews 12 software. The results indicate that sales growth has a positive and significant effect on capital structure. In contrast, both business risk and asset structure show a negative and significant influence. These findings highlight how growth potential encourages the use of debt, while higher risk levels and a greater proportion of fixed assets tend to reduce reliance on external financing.</p> Nadya Dwina Putri, I Gusti Ketut Agung Ulupi, Muhammad Yusuf Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/335 Tue, 01 Jul 2025 00:00:00 +0000 THE EFFECT OF TRANSFER PRICING, INVENTORY INTENSITY, SALES GROWTH, AND THIN CAPITALIZATION ON TAX AVOIDANCE https://scholarsnetwork.org/journal/index.php/ijeb/article/view/305 <p>This study aims to examine the effect of transfer pricing, inventory intensity, sales growth, and thin capitalization on tax avoidance. This study uses quantitative methods with secondary data in the form of annual reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period with a total of 25 company samples and 75 data observations. The analysis used includes descriptive statistical analysis, and panel data regression analysis with the help of Eviews 13 software. In determining the appropriate panel data regression model, this study conducted a series of model selection tests. The test results show that the Common Effect Model is the best model to use in regression analysis. The results of this study indicate that inventory intensity has a significant effect on tax avoidance, which proves that the greater the level of inventory invested by the company, the result is that the value of the cost of goods sold decreases, thereby causing high corporate profits and corporate tax burden of the company. Meanwhile, transfer pricing, sales growth, and thin capitalization have no effect on tax avoidance. The results of this study are expected to provide insight for company managers, investors and creditors, and the government in understanding the factors that influence the occurrence of tax avoidance practices in a company.</p> Aulia Ranjani, Indra Pahala, Dwi Handarini Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/305 Tue, 20 May 2025 00:00:00 +0000 THE INFLUENCE OF PEER SUPPORT, SELF-EFFICACY, AND ADVERSITY QUOTIENT ON THE ACADEMIC PROCRASTINATION OF ECONOMICS EDUCATION STUDY PROGRAM STUDENTS WHO ARE WORKING ON THEIR THESIS https://scholarsnetwork.org/journal/index.php/ijeb/article/view/326 <p>This study aims to analyze the effect of peer social support, self-efficacy, and adversity quotient on academic of Economics Syudy Program Students Who Are Working on Their Thesis. This study uses quantitative methods with proportionate stratified random sampling techniques. Respondents used were 99 student respondents who were working on a thesis. The data testing technique used is the classic assumption test consisting of normality test and linearity test, hypothesis testing consisting of F test; T test; and Determination coefficient test and multiple regression analysis test. The results of this study indicate that there is a significant positive influence between peer social support on academic procrastination, there is a significant positive influence between self-efficacy on academic procrastination, there is no significant influence between adversity quotient on academic procrastination, and peer social support, self-efficacy, and adversity quotient simultaneously together affect the academic procrastination variable.</p> Ajeng Inggerit Aritha, Ati Sumiati, Sri Zulaihati Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/326 Mon, 23 Jun 2025 00:00:00 +0000 The 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 Taqy, Rizal Purnama Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/291 Sat, 08 Feb 2025 00:00:00 +0000 The Effect of Leverage, Liquidity, and Cash Flow Volatility on Hedging Decision in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021-2023 https://scholarsnetwork.org/journal/index.php/ijeb/article/view/314 <p>The purpose of this study is to determine whether leverage, liquidity, and cash flow volatility influence companies’ decisions to implement hedging policies in manufacturing companies listed on the Indonesia Stock Exchange from 2021-2023. The data sources for this study are secondary sources obtained from company financial reports with a sample size of 103 companies. The research method used in this study is a quantitative method with data analysis techniques in the form of logistic regression analysis. The results of the study indicate that leverage and cash flow volatility have a significant effect on hedging decisions. Meanwhile, liquidity has no effect on hedging decisions.</p> Anis Syalsabila, Etty Gurendrawati, Tri Hesti Utaminingtyas Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/314 Mon, 09 Jun 2025 00:00:00 +0000 The Influence of Good Corporate Governance and Political Connections on Company Value with Financial Performance as an Intervening Variable https://scholarsnetwork.org/journal/index.php/ijeb/article/view/333 <p>Company value is a very important benchmark for a company's performance. This assessment is very important because it influences investment decisions, managerial policies and company plans to increase competitiveness in the global market. Various factors can influence company value, both internal and external. Internal factors include financial performance and good corporate governance. This study aims to investigate and analyse the influence of Good Corporate Governance and political connections on corporate value, with financial performance as a mediating variable, in state-owned enterprises listed on the Indonesia Stock Exchange from 2021 to 2024. The study population consists of 65 companies, with a purposive sampling method yielding a sample size of 13 companies. Data analysis was conducted using the Structural Equation Model (SEM) variant PLS (Partial Least Square) 4. The results of the study indicate that Good Corporate Governance, proxied by the Board of Commissioners, and political connections do not influence financial performance and company value. Financial performance cannot influence company value, and financial performance, proxied by Return on Assets, cannot mediate the relationship between the Board of Commissioners and political connections on company value.</p> Susan Fahirah, Etty Gurendrawati, Muhammad Yusuf Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/333 Mon, 30 Jun 2025 00:00:00 +0000 PREPARATION 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 Persada, Unggul Purwohedi, Marselisa Nindito Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/302 Tue, 06 May 2025 00:00:00 +0000 AUDIT QUALITY: ITS ROLE IN MODERATING THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND FIRM SIZE ON THE INTEGRITY OF FINANCIAL STATEMENT https://scholarsnetwork.org/journal/index.php/ijeb/article/view/322 <p><em>integrity of financial statements, with audit quality as a moderating variable. The research uses secondary data from financial and sustainability reports of Property &amp; Real Estate companies listed on the Indonesia Stock Exchange for the 2022–2023 period. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with Eviews13. The results show that: (a) CSR negatively affects financial statement integrity; (b) firm size has no significant effect; (c) audit quality positively affects integrity; (d) audit quality does not moderate the effect of CSR; and (e) audit quality does not moderate the effect of firm size. These findings suggest CSR disclosures should be managed carefully, as they may reduce financial statement integrity. The minimal variation in firm size implies the need for broader sectoral samples. Enhancing audit quality remains essential to strengthen its moderating role.</em></p> Syafira Rizki Azzahra, Indra Pahala, Dwi Handarini Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/322 Sun, 15 Jun 2025 00:00:00 +0000 ANALYSIS 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 Shafitri, Hafifah Nasution, Muhammad Yusuf Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/289 Wed, 29 Jan 2025 00:00:00 +0000 The Influence of Oil and Gas Exports and Non-Oil and Gas Exports on Indonesia’s Economic Growth with the Exchange Rate of the Rupiah as a Moderating Variable https://scholarsnetwork.org/journal/index.php/ijeb/article/view/312 <p>Economic growth is an important topic to study. This is because economic growth is a reflection of the welfare of the people of a country. Exports are a sector with the potential to contribute to economic growth. Additionally, the exchange rate can influence the relationship between exports and economic growth. The purpose of this research is to understand how the export of oil and gas and non-oil and gas exports affect economic growth. And to determine whether the exchange rate can moderate the relationship between oil and gas exports and non-oil and gas exports on economic growth. The analysis in this research is a moderated regression analysis using data from 2014 to 2023. The results show that oil and gas exports have a significant negative effect on Indonesia’s economic growth. Non-oil and gas exports have a significant positive effect on Indonesia’s economic growth. The exchange rate of the rupiah have a significant positive effect on Indonesia’s economic growth. The exchange rate of the rupiah can moderate by weakening the relationship between oil and gas exports and Indonesia’s economic growth. The exchange rate of the rupiah can moderate by strengthening the relationship between non-oil and gas exports and Indonesia’s economic growth.</p> Richard Aprian Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/312 Tue, 03 Jun 2025 00:00:00 +0000 THE EFFECT OF WORKSHOP AND ENTREPRENEURSHIP LEARNING, AND ECONOMIC LITERACY ON ENTREPRENEURIAL INTENTION WITH SELF-EFFICACY AS A MEDIATING VARIABLE IN SMAN STUDENTS IN CIRACAS https://scholarsnetwork.org/journal/index.php/ijeb/article/view/331 <p>This study aims to analyze the influence of Craft and Entrepreneurship Learning as well as economic literacy on entrepreneurial intention, with self-efficacy as a mediating variable among senior high school students in Ciracas, East Jakarta. The research is grounded in the issue of low entrepreneurial intention among students based on preliminary survey results, and the persistently high unemployment rate among high school graduates. This study adopts a quantitative approach using a survey method through questionnaires distributed to 11th-grade students from three schools: SMAN 99, SMAN 58, and SMAN 105 Jakarta. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that both Craft and Entrepreneurship Learning and economic literacy have a positive effect on self-efficacy and entrepreneurial intention. Moreover, self-efficacy is proven to be a significant partial mediating variable in the relationship between the independent variables and entrepreneurial intention. This research recommends strengthening entrepreneurship education and improving economic literacy in schools as strategies to foster students' confidence and entrepreneurial spirit from an early age.</p> Fadhilah Alwan, Aditya Pratama, Suparno Copyright (c) 2025 International Journal of Current Economics & Business Ventures https://scholarsnetwork.org/journal/index.php/ijeb/article/view/331 Mon, 30 Jun 2025 00:00:00 +0000