http://ebgc.upnjatim.ac.id/index.php/ebgc/issue/feed Journal of Economics, Business, and Government Challenges 2022-01-19T00:24:39+00:00 Indrawati Yuhertiana yuhertiana@upnjatim.ac.id Open Journal Systems <p>Journal of Economics, Business, and Government Challenges (ebgc)</p> http://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/194 POTENTIAL MAPPING OF PESANTREN AS COMMUNITY ECONOMIC EMPOWERMENT CAPITAL 2022-01-19T00:16:50+00:00 Cahayu Arum Min Tasnim cahayaarum@gmail.com Eni Wuryani ebgc@upnjatim.ac.id <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>This study aims to examine the effect of the Investment Opportunity Set (IOS) and Firm Size on Firm Value. This research was conducted at companies listed on the Jakarta Islamic Index for the period 2017-2020. The sample used in this study were 116 companies listed in the Jakarta Islamic Index for the 2017-2020 period. The sampling technique used was purposive sampling. The type of data used in this study is secondary data obtained from www.idx.co.id. The data analysis technique used is multiple linear regression. The dependent variable in this study is firm value while the independent variables are Investment Opportunity Set (IOS) and Firm Size . Based on the analysis results show the Investment Opportunity Set (IOS) has a positive and significant effect on firm value, and firm size has no effect on firm value.</p> </div> </div> </div> 2021-11-01T00:00:00+00:00 ##submission.copyrightStatement## http://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/195 KOREAN BOY GROUP FANS IN INDONESIA: SNA STUDY #WE LOVE YOU JUNGKOOK VS #FULL ALBUM 2022-01-19T00:16:47+00:00 Tri Nada Nisrina Nadanisrina200800@gmail.com Osly Usman ebgc@upnjatim.ac.id <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>This study examines the role of #WE LOVE YOU JUNGKOOK and #FULL ALBUM on Twitter in shaping digital opinion support mobilization, measuring the comparison of networks, actors between hashtags, and digital opinion. The theory used is the Digital Movement of Opinion by looking at the level of actors and the system. The research method is a quantitative combination for communication networks with a sample of 5,000 tweet data: 2500 #WE LOVE YOU JUNGKOOK tweet data with 2964 actors, 1673 relationships and 2500 #FULL ALBUM tweet data with 2027 actors and 1478 relationships using netlytic with qualitative data to analyze the text study and explain social networks. The results showed that #FULL ALBUM is more capable of creating mobilization than #WE LOVE YOU JUNGKOOK.</p> </div> </div> </div> 2021-11-01T00:00:00+00:00 ##submission.copyrightStatement## http://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/196 DIGITAL MOVEMENT OF OPINION MOBILIZATION FOR FOOTBALL TOURNAMENT FANS IN INDONESIA: SNA STUDY #PIALAMENPORA2021 VS #PERSIJADAY 2022-01-19T00:16:53+00:00 Vina Devi Yekti Irawan vinayekti@gmail.com Osly Usman ebgc@upnjatim.ac.id <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>This research examines the role of the #PialaMenpora2021 and #PersijaDay on Twitter in shaping the mobilization of digital opinion support, measuring network comparisons, actors between hashtags, and digital opinion. The theory used is the Digital Movement of Opinion by looking at the level of actors and systems. The method used in this research is to combine quantitative and qualitative methods. Quantitatively, this study looked at the communication network from a sample of 15,784 tweet data, with details of 7,456 #PialaMenpora2021 tweet data and 8,328 #PersijaDay tweet data using netlytic. Meanwhile, qualitatively, the researcher analyzed text that describes and explains social networks through library research. The results showed that both #PialaMenpora2021 and #PersijaDay are capable of creating mobilization. The success of the two of them has an extensive network and has a two-way interaction relationship in giving their opinions regarding the soccer tournament held in Indonesia</p> </div> </div> </div> 2021-11-01T00:00:00+00:00 ##submission.copyrightStatement## http://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/197 THE ROLE OF PUBLIC ACCOUNTING FIRM QUALITY AND MANAGERIAL OWNERSHIP ON THE INTEGRITY OF FINANCIAL STATEMENTS IN INSURANCE COMPANIES LISTED ON THE IDX 2022-01-19T00:16:57+00:00 Desi Natalia Tampubolon ebgc@upnjatim.ac.id Fajar Syaiful Akbar ebgc@upnjatim.ac.id <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>The intent of the discussion of the study this is to understand and prove empirically the “The influence of management ownership and the effect of the quality of the public accounting firm (KAP) on the Integrity of Financial Statements in insurance companieslistedontheIDX”. Thediscussionofthisstudyappliesthe“quantitative method”. The type of data applied in the discussion of this study is “secondary data”. The discussion of this study uses the object of research, namely, “insurance companies for the period 2015-2019” and the research subject is “Financial Statements and Independent Auditor Reports for the 2015-2019 period obtained from IDX”. The sampling technique used in the discussion of this study applies the purposive sampling method”. Researcher using “14 insurance companies listed on the Stock Exchange 2015-2019 period” with 5 years of observation, which means the total sample in this study discussion a linear regression analysis”, using SmartPLS 2.0.M3 software. The findings in the discussion of this study show how the “Influence of Managerial Ownership (X1) variable has been shown to have a negative and significant effect on the Integrity of Financial Statements (Y), and the Influence of Public Accounting Firm Quality (X2) variable has been shown to have positive and significant effect on the Integrity of Financial Statements (Y)”.</p> </div> </div> </div> 2021-11-01T00:00:00+00:00 ##submission.copyrightStatement## http://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/198 THE EFFECT OF KNOWLEDGE, TAXPAYER AWARENESS AND TAX SANCTION ON THE TAX COMPLIANCE 2022-01-19T00:17:02+00:00 Yosy Fryli Mianti ebgc@upnjatim.ac.id Gideon Setyo Budiwitjaksono ebgc@upnjatim.ac.id <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>This study aims to determine the effect of knowledge, awareness of taxpayers, and tax sanctions on taxpayer compliance. The population of this study is an individual taxpayer registered at the Pratama Surabaya Mulyorejo Tax Service Office and the determination of the sample using incidental sampling. This study used a sample of 100 respondents who were calculated using the Slovin formula. The sample collection method used a questionnaire which was measured using a Likert scale. The analysis technique uses Partial Least Square with WarpPLS 7.0 software. The results of this study indicate that knowledge, awareness of taxpayers, and tax sanctions have a positive effect on individual taxpayer compliance at the Pratama Surabaya Mulyorejo Tax Service Office.</p> </div> </div> </div> 2021-11-01T00:00:00+00:00 ##submission.copyrightStatement## http://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/199 ANALYSIS OF THEORY OF PLANNED BEHAVIOR (TPB) IN DISOBEDIENCE BEHAVIOR TOWARDS OCCUPATIONAL HEALTH AND SAFETY (K3) 2022-01-19T00:17:06+00:00 Rhendy May Perdana ebgc@upnjatim.ac.id <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>Work accident is one of problems which often occurs to workers at company. This accident usually happens because of the employee itself and working environment factors, especially entrepreneur factors. Occupational health and safety is one of protection aspects for labor which has arranged on the law of Republic Indonesia number 13 in 2003. Not a slight, the work accident is caused by Behavioral Disobedience against occupational health and safety. The aim of this research is to know and analyze Behavioral Disobedience against occupational health and safety by Analysis of Theory of Planned Behavior (TPB).</p> <p>Sample in this research is an employee who has region of work around Surabaya City, man/woman 17-55 years old. This research uses the technique of sampling about 104 respondents. The data analysis technique in this research uses Partial Least Square (PLS).</p> <p>The result of this research concludes that (1) attitude influences significantly positive effect to intention, (2) Subjective norm influences significantly positive effect to intention, (3) perceived behavioral control influences significantly positive effect to intention, (4) intention influences significantly positive effect to behavior, (5) perceived behavioral control influences significantly positive effect to behavior.</p> </div> </div> </div> 2021-11-01T00:00:00+00:00 ##submission.copyrightStatement## http://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/200 ANALYSIS OF THE EFFECTIVENESS OF THE GOVERNMENT'S ASSISTANCE FOR MICRO BUSINESSES ON CULINARY SECTOR MSMES IN THE MASS OF THE COVID-19 VIRUS PANDEMIC IN SAWAH BESAR DISTRICT, CENTRAL JAKARTA 2022-01-19T00:24:39+00:00 Mochamad Arief Iskandar arifiscandar@gmail.com Sugeng Santoso ebgc@upnjatim.ac.id Ridho Sunella Putra ebgc@upnjatim.ac.id Gita Thessa Lonika Putri ebgc@upnjatim.ac.id Reza Wahyu Perdana ebgc@upnjatim.ac.id Purna Irawan ebgc@upnjatim.ac.id <div class="page" title="Page 1"> <div class="section"> <div class="layoutArea"> <div class="column"> <p>The economic chaos that has occurred in almost all parts of the world has an unstable global economic condition due to the Corona Virus. In the midst of the onslaught of the global economic crisis, small, medium and large businesses are all affected by the Corona Virus outbreak that has attacked the whole world. Since the Corona Virus attacked the entire world, many MSMEs have experienced many obstacles and obstacles, especially in terms of capital. The government is trying to solve this problem by launching a financing program for MSMEs and cooperatives, namely Assistance for Micro Businesses (BPUM). The purpose of this study was to determine the effectiveness of Assistance for Micro Business Actors (BPUM) in increasing the income of MSMEs in Sawah Besar District, Central Jakarta. The data collection process was carried out by giving a number of questionnaires to several traders selling around the Sawah Besar District, totaling 10 respondents. This research approach uses quantitative descriptive methods. The results showed that the impact of the Covid-19 pandemic was that the MSME assistance program had a positive impact on MSME income in Sawah Besar District, Central Jakarta. So it is advisable for the government to continue to run the Assistance for Micro Businesses (BPUM) program to help MSME capital problems. The results showed that the impact of the Covid-19 pandemic was that the MSME assistance program had a positive impact on MSME income in Sawah Besar District, Central Jakarta. So it is advisable for the government to continue to run the Assistance for Micro Businesses (BPUM) program to help MSME capital problems. The results showed that the impact of the Covid-19 pandemic was that the MSME assistance program had a positive impact on MSME income in Sawah Besar District, Central Jakarta. So it is advisable for the government to continue to run the Assistance for Micro Businesses (BPUM) program to help MSME capital problems.</p> </div> </div> </div> </div> 2021-11-01T00:00:00+00:00 ##submission.copyrightStatement##