2026-04-07T04:09:00Z https://ebgc.upnjatim.ac.id/index.php/ebgc/oai

oai:ojs2.ebgc.upnjatim.ac.id:article/8 2025-06-23T10:52:37Z ebgc:ART driver

Implementasi Kebijakan Pengelolaan Dana Desa di Desa Pejambon Kabupaten Bojonegoro Jawa Timur Diana Hertati Lukman Arif policy implementation, village funds, Pejambon Village Bojonegoro Distric In the implementation of village funds, good governance is required to be appropriately targeted and be used for development and community empowerment. This research uses qualitative descriptive approach and data collection through observation and interview. Source of data by using porposive sampling assumed to have key informants, including: Sumberrejo Sub-district Head, Pejambon Village Head, BPD, secretary, treasurer, village apparatus, and community. Data analysis technique using interactive model. The results show that the implementation of Village Fund management in Pejambon Village involves the Technical Management Team of Village Financial Management (PTPKD). Indicators in determining accountability in implementation have been done well from openness to the use of funds. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/8 10.33005/ebgc.v1i1.8 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 1 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 40-49 2614-4115 10.33005/ebgc.v1i1 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/8/56 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/10 2025-06-23T10:52:37Z ebgc:ART driver

The Implementation of Green Accounting Based on University Social Responsibility (USR) in Muhammadiyah University of Sidoarjo Santi Rahma Dewi Eny Maryanti policy implementation, village funds, Pejambon Village Bojonegoro Distric This study aims to determine the application of green accounting based onuniversity social responsibility (USR) at Muhammadiyah University of Sidoarjo.The population in this study were officials at Muhammadiyah University of Sidoarjo. Data collection techniques in this study are documentation and questionnaires. The sampling technique used is simple random sampling. The design of this research is descriptive research. In the questionnaire presents elements of the statement about 1) environmental awareness on the implementation of green accounting based on university social responsibility in UMSIDA. 2) environmental involvement on green accounting implementation based on university social responsibility in UMSIDA 3) environmental report on green accounting implementation based on university social responsibility in UMSIDA 4) environmental audit on green accounting implementation based on university social responsibility in UMSIDA. The result of the research by collecting questionnaires and processing it with SPSS 18.0 got the conclusion that the environmental awareness is high enough indicated by the percentage. Medium environmental involvement because UMSIDA has not implemented green accounting in the policy. With no policy so that the results of the questionnaire for the report is low and environmental audits also do not exist. It is expected that UMSIDA can apply Green Accounting to increase efficiency and operational effectiveness. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-06-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/10 10.33005/ebgc.v1i1.4 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 1 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 01-09 2614-4115 10.33005/ebgc.v1i1 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/10/121 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/203 2025-06-23T10:52:37Z ebgc:ART driver

Initiation of Low Carbon Economic Stimulus Policy on MSME Waste Management Post-Covid-19 in Indonesia Mario Rosario Wisnu Aji Risanda Budiantoro Citra Augustina Sumarsa Febrianur Ibnu Sukono Initiation of Low Carbon Economic Stimulus Policy on MSME Waste Management Post-Covid-19 in Indonesia Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-05-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/203 10.33005/ebgc.v5i02.203 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges 2614-4115 10.33005/ebgc.v5i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/203/30 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/218 2025-06-23T10:52:37Z ebgc:ART driver

Initiation Model of Sustainable Human Resource Management Through Knowledge Sharing and Job Satisfaction Mochammad Eric Suryakencana Wibowo Awanis Linati Haziroh Febrianur Ibnu Fitroh Sukono Putra Ririt Iriani Sri Setiawati Initiation Model of Sustainable Human Resource Management Through Knowledge Sharing and Job Satisfaction Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-05-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/218 10.33005/ebgc.v5i02.218 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges 2614-4115 10.33005/ebgc.v5i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/218/32 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/220 2025-06-23T10:52:37Z ebgc:ART driver

A Bibliometric Analysis in Public Services Performance in Malaysia and China Ayudha Sakti Pratama Achmad Nurmandi Aulia Nur Kasiwi A Bibliometric Analysis in Public Services Performance in Malaysia and China Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-05-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/220 10.33005/ebgc.v5i02.220 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges 2614-4115 10.33005/ebgc.v5i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/220/31 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/221 2025-06-23T10:52:37Z ebgc:ART driver

Effectiveness of Trade Business Licensing Services Through The Papa Joss Program In The Padang Pariaman Regency Afif Syarifudin Yahya Arib Zhafran Amzan Effectiveness of Trade Business Licensing Services Through The Papa Joss Program In The Padang Pariaman Regency Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-05-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/221 10.33005/ebgc.v5i02.221 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges 2614-4115 10.33005/ebgc.v5i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/221/33 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/229 2023-07-27T13:48:15Z ebgc:ART

oai:ojs2.ebgc.upnjatim.ac.id:article/230 2025-06-23T10:52:37Z ebgc:ART driver

Strategies to Retain Loyalty Through Customer Satisfaction in East Java Aldila Ramadhani Muchtolifah Muchtolifah Strategies to Retain Loyalty Through Customer Satisfaction in East Java Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-05-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/230 10.33005/ebgc.v5i02.230 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges 2614-4115 10.33005/ebgc.v5i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/230/29 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/233 2025-06-23T10:52:37Z ebgc:ART driver

The The Gender Power in Managerial Entrepreneurship and Corporate Social Responsibility Relationships Evan Nicholas Diharjo Riesanti Edie wijaya The The Gender Power in Managerial Entrepreneurship and Corporate Social Responsibility Relationships Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-05-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/233 10.33005/ebgc.v5i02.233 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges 2614-4115 10.33005/ebgc.v5i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/233/27 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/234 2025-06-23T10:52:37Z ebgc:ART driver

Exercising Professional Judgment: A Case Study of EON Berhad Malaysia Vicky Vendy Exercising Professional Judgment: A Case Study of EON Berhad Malaysia Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-05-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/234 10.33005/ebgc.v5i02.234 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges 2614-4115 10.33005/ebgc.v5i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/234/34 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/236 2025-06-23T10:52:38Z ebgc:ART driver

Intellectual Capital on Initial Return: Evidence in Initial Public Offering Companies Condro Widodo Intellectual Capital on Initial Return: Evidence in Initial Public Offering Companies Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-05-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/236 10.33005/ebgc.v5i02.236 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges 2614-4115 10.33005/ebgc.v5i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/236/25 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/246 2025-06-23T10:52:38Z ebgc:ART driver

IMPLEMENTATION OF TOTAL QUALITY MANAGEMENT (TQM) IN IMPROVING MANAGERIAL PERFORMANCE IN POST-MERGER SYARIAH BANK INDONESIA Helmina Ardyanfitri Wilma Cordelia Izaak Total Quality Management (TQM) Managerial Performance Bank Syariah Indonesia This research aims to analysis of the implementation of Total Quality Management (TQM) at Bank Syariah Indonesia branch office Surabaya Dharmawangsa and analysis of the implementation of Total Quality Management (TQM) in order to improve managerial performance at Bank Syariah Indonesia, branch office Surabaya Dharmawangsa. This study uses a qualitative research method with a descriptive approach. Research data obtained from primary data and secondary data. While the primary data sources are four employees of Bank Syariah Indonesia branch office Surabaya Dharmawangsa with secondary data from various literatures such as books, journals, and articles that are relevant. Data collection techniques used by observation, interview, and documentation. While the data processing technique is done by editing, organizing and analyzing data. The results obtained by researchers are that the application of Total Quality Management (TQM) at Bank Syariah Indonesia branch office Surabaya Dharmawangsa is considered quite good and in line with Total Quality Management (TQM) theory which is a strategy in management that is oriented to customer satisfaction which involves all employees or parts of the company. The application of Total Quality Management (TQM) has relevance to managerial performance at Bank Syariah Indonesia branch office Surabaya Dharmawangsa. This is evidenced by the many aspects that can be linked such as evaluations carried out to improve managerial performance as well as in Total Quality Management (TQM). Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-06-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/246 10.33005/ebgc.v6i01.246 Journal of Economics, Business, and Government Challenges; Vol. 6 No. 01 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC] 2614-4115 10.33005/ebgc.v6i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/246/2 Copyright (c) 2023 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/247 2025-06-23T10:52:38Z ebgc:ART driver

IMPACT OF THE COVID-19 PANDEMIC ON INDONESIAN CAPITAL MARKET (IDX COMPOSITE) Irzameingindra Putri Radjamin Capital Market IDX Composite Financial System COVID 19 The COVID-19 pandemic has caused many problems globally. Various sectors have been affected by this pandemic. In this study, we aim to determine the impact of the COVID-19 pandemic on the Indonesian capital market (IDX Composite). The method used in this study is the quantitative method of collecting data on COVID-19 cases in Indonesia in 2020 and 2020 IDX Composite data from the government’s official website. We also use the Granger Causality Test to check the relationship between those two variables. The COVID-19 impact on Indonesian Capital Market can be seen from this study’s result, where the 2020 COVID-19 cases in Indonesia had a quite large impact on Indonesian Capital Market (IDX Composite). When the COVID-19 cases started in Indonesia in March 2020, the IDX Composite experienced  a significant decline. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-06-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/247 10.33005/ebgc.v6i01.247 Journal of Economics, Business, and Government Challenges; Vol. 6 No. 01 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC] 2614-4115 10.33005/ebgc.v6i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/247/3 Copyright (c) 2023 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/251 2025-06-23T10:52:38Z ebgc:ART driver

Publication Mapping regarding E-Government Implementation using VosViewer and Biblioshiny Putri Kinanti, Novrianti Yuadi, Imam Analisis bibliometrik Implementasi E-Government This study aims to analyze the development of research regarding the implementation of e-Government in 2019-2023 and can be used as a literature review for further research on how to implement e-Government. The method used in this study is a bibliometric analysis conducted in the Scopus global literature journal by including the keyword "E-Government Implementation". The results of the bibliometric analysis show that This study aims to analyze the development of research regarding the implementation of e-Government in 2019-2023. The method used in this study is a bibliometric analysis conducted in the Scopus global literature journal by including the keyword "E-Government Implementation". The results of the bibliometric analysis show that 2019 was the year with the most publications regarding e-government, reaching 209 publications, with the most research subjects in the fields of social and computer science, and the country that published the most research was Indonesia. E-government keywords are the most used keywords in several studies related to the implementation of e-Government. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-11-21 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/251 10.33005/ebgc.v6i2.251 Journal of Economics, Business, and Government Challenges; Vol. 6 No. 02 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC]; 59 - 64 2614-4115 10.33005/ebgc.v6i2 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/251/93 Copyright (c) 2023 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/252 2025-06-23T10:52:38Z ebgc:ART driver

Visual Communication as a Promotional Strategy Attraction of Shopping Center (Case Study on Thematic Decoration of The Avatar Pandora : The Way of Water in Senayan City Mall) Yahya, Zulhilmi Wenny Guntama, Erdani Arya The COVID-19 pandemic accelerated the growth of online shopping, posing challenges for shopping centers and impacted consumer’s visit motivations. But during Post-Pandemic, the economy gradually recovered as an opportunity to cater. Marketing communication plays a crucial role in facilitating understanding between businesses and consumers. An attractive and unusual visual appearance is important for shopping centers to remain competitive. The situational factors provide an opportunity for shopping centers to implement attractive innovations, including visual communication. An exemplary shopping center that has utilized visual communication as a marketing strategy is Senayan City Jakarta. This study aims to analyze the effectiveness of visual communication, particularly to the exploration determinant, through the thematic decoration of The Pandora Avatar: The Way of Water Experience combined with Christmas Festive as unusual situational factors. The research adopts a qualitative methodology incorporating Situational Factors Theory and Integrated Marketing Communication. Customer traffic data and stakeholder interviews are analyzed to gain insights into the impact of the themed decoration strategy. The study also considers secondary research and internal data provided by Senayan City Management. The findings reveal that thematic decoration strategy employed by Senayan City Mall has successfully attracted visitors, particularly the exploration determinant, with 57% (November to December 2022) +15% (December 2022 to January 2023) increament of customer traffic. Despite challenges of unpredictable queues and crowd management issues due to community activity restrictions (PPKM), the thematic decoration has proven to be an effective promotional strategy Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-08-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/252 10.33005/ebgc.v6i01.252 Journal of Economics, Business, and Government Challenges; Vol. 6 No. 01 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC]; 37-49 2614-4115 10.33005/ebgc.v6i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/252/92 Copyright (c) 2023 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/256 2025-06-23T10:52:38Z ebgc:ART driver

Analysis of the Implementation of Tax Planning in Efficient Corporate Income Tax at PT. XYZ on the ISE Salama, Siti Salama, Devi Lestari Pramita Putri Tax Planning Fiscal Reconciliation Corporate Income Tax This study aims to analyze the tax planning application at PT. Campina Ice Cream Industry, Tbk‘s corporate income tax efficiency in accordance with the general provisions of applicable taxation. This research is motivated by the development of the business world which is influenced by the provisions of tax laws and the development of companies that want their business to generate maximum corporate profits, so that the company will receive capital to improve the company's operational performance.Types of researchThis is a quantitative descriptive study. The technique used in the data collection procedure is documentation, the data is obtained from the official website of the Indonesia Stock Exchange (IDX) 1 Profit and Loss Report and Profit and Loss Report after Fiscal Reconciliation from PT Campina Ice Cream Industry, Tbk. by analyzing the data referring to the theoretical basis, reviewing the processed data and its application based on the General Provisions of Taxation for the efficiency of Corporate Income Tax (PPh).Research resultsthis can be a guidance for companies in implementing Corporate Income Tax Calculation with cost efficiency based on legality, and consistent theories so that research shows that the implementation of tax planning by PT. Campina Ice Cream Industry, Tbk. will prove to be able to streamline the tax burden. The results of the tax planning conducted by PT. Campina Ice Cream Industry, Tbk. is the burden of corporate income tax which also decreases, this cannot be said to be effective because the taxable profit of the company decreases. It is said to be effective efficient if the company's profit has increased. Tax planning can be applied as a way of tax management that can strengthen the company's tax burden efficiency value. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-05-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/256 10.33005/ebgc.v5i02.256 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges; 79-88 2614-4115 10.33005/ebgc.v5i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/256/4 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/257 2025-06-23T10:52:39Z ebgc:ART driver

The Effect of Good Corporate Governance on Firm Value Imtizal Jauhara Kusuma Dian Anita Nuswantara Good Corporate Governance; Firm Value; State-Owned Enterprises This study aims to prove the effect of Good Corporate Governance (GCG) procedures which include the Board of Commissioners, Independent Commissioners, Audit Committee, Managerial Ownership and Institutional Ownership on Company Value. This research is a quantitative research because it aims to generalize the research results. The type of data used is secondary data with a research sample of non-financial state-owned companies that regularly publish financial reports on the Indonesian Stock Exchange during the period 2016 to 2018. Data analysis uses multiple linear regression using the SPSS program. The results of the analysis on the t test show that the variables of the Board of Commissioners and Institutional Ownership have an effect on firm value. While the three independent variables, the size of the Independent Commissioner, the Audit Committee and Managerial Ownership have no effect on firm value. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2021-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/257 10.33005/ebgc.v4i1.167 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]; 1-8 2614-4115 10.33005/ebgc.v4i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/257/5 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/258 2025-06-23T10:52:39Z ebgc:ART driver

THE UNDERSTANDING OF THE STATE CIVIL APPARATUS OF CASCADING IN BENGKULU TENGAH REGENCY Arief Tangkas Wicaksono Fachruzzaman Understanding of the State Civil Apparatus, Cascading, Performance Accountability. This research aims to determine the understanding of the State Civil Apparatus of cascading in Bengkulu Tengah Regency. This research was conducted at SKPD Central Bengkulu Regency using a qualitative approach. The method uses data in using primary data from in-depth interviews. It supports the distribution of questionnaire data from distributing questionnaires to the Head of Subdivision of Planning, Planning, and Organization in SKPD Bengkulu Tengah Regency as many as 60 sheets. The data validity technique in this study used the triangulation technique of data sources. From the results of the research on the understanding of the State Civil Apparatus towards cascading in the form of the products of the average trend answers and the consequences of in-depth interviews of the State Civil Apparatus in Bengkulu Tengah Regency, understand, apply, and play a role in carrying out cascading, but the process of preparing cascading is still hampered due to the RPJMD in Bengkulu Regency Tengah is still not correct because the RPJMD in Bengkulu Tengah is oriented towards cascading, cascading should be introduced to the RPJMD so that BAPPEDA has difficulty synchronizing the RPJMD and cascading. Based on these results, this research can be used as material for consideration and input for the Regional Government of Bengkulu Tengah Regency. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2021-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/258 10.33005/ebgc.v4i1.168 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]; 9-23 2614-4115 10.33005/ebgc.v4i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/258/6 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/260 2025-06-23T10:52:39Z ebgc:ART driver

Analysis of Theory of Planned Behavior (TPB) in Disobedience Behavior towards Occupational Health and Safety (K3) Rhendy May Perdana Attitude, Intention, Subjective Norm, Perceived Behavioral Control, Behavior , Theory of Planned Behavior, Occupational Health and Safety 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). 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). 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. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2021-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/260 10.33005/ebgc.v4i2.199 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]; 140-148 2614-4115 10.33005/ebgc.v4i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/260/7 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/261 2025-06-23T10:52:39Z ebgc:ART driver

The Effect of Good Corporate Governance, Profitability and Media Disclosure on Corporate Social Responsibility Gita Andini Saputri Suyatmin Waskito Adi Good Corporate Governance; Profitability; Media Disclosure; Corporate Social Responsibility. This study aims to determine the effect of disclosure of Good Corporate Governance (GCG), profitability, and media disclosure on Corporate Social Responsibility. The population and sample in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study used purposive sampling technique. The number of samples in this study were 75 property and estate companies listed on the IDX in 2017-2019. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that managerial ownership has no effect on CSR. Institutional ownership has an effect on CSR. Independent commissioners have no effect on CSR. The size of the board of commissioners has no effect on CSR. Profitability has no effect on CSR. Media disclosure has no effect on CSR. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2022-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/261 10.33005/ebgc.v5i1.207 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 01 (2022): Journal of Economics, Business, and Government Challenges [JoEBGC]; 1-8 2614-4115 10.33005/ebgc.v5i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/261/8 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/265 2025-06-23T10:52:39Z ebgc:ART driver

The Effect of Knowledge, Taxpayer Awareness and Tax Sanction on the Tax Compliance Yosy Fryli Mianti Gideon Setyo Budiwitjaksono Knowledge; Taxpayer Awareness; Tax Sanction; Tax Compliance. 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. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2021-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/265 10.33005/ebgc.v4i2.198 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]; 129-139 2614-4115 10.33005/ebgc.v4i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/265/9 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/266 2025-06-23T10:52:39Z ebgc:ART driver

Analysis of Planning System Digitalization of Non Cash Sales of Electric Equipment Companies (Case Study in CV. Sinar Elektronik) Widiar Onny Kurniawan Nanda Kirana CV Sinar Elektronik is a trading company that distributes electrical equipment like a cables, sockets, switches and etc. As a trader engaged in trading, it is important to pay attention to the information on the sales system. Sales are the main component of business processes so the exhibition can run smoothly and rhythmically. A great sales system and system will produce the right information for users. The operating system researcher conducted an analysis of the CV Sinar Elektronik distribution system and procedure which had several drawbacks and caused problems. The first problem is the lack of sales order number information and shipping information on sales orders, dust particles can be used as transaction identifiers. The second problem is that hive customers don't have a credit limit. The last problem is the absence of a customer complaint collection system. This study to analyze and evaluate the computerized information system of the sales cycle of CV Sinar Elektronik. This type of research information is qualitative and uses kick-the-bucket information sources obtained within the company. The data collection methods used are interviews, observation and documentation. The result of this research is the design of an automated commercial information system, the improvement of the techniques and documents of the CV Sinar Elektronik. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2022-07-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/266 10.33005/ebgc.v5i1.208 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 01 (2022): Journal of Economics, Business, and Government Challenges [JoEBGC]; 10-15 2614-4115 10.33005/ebgc.v5i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/266/10 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/268 2025-06-23T10:52:39Z ebgc:ART driver

Financial Crime In The Perspective of Criminal Law Rumangun, Johan., Pieter., Elia Borolla, Luciana This study aims to analyst the Financial Crime in the Perspective of Criminal Law. This study used a survey method and Employees at the Regional Government of the Aru Islands District as the research subject. Data collection techniques used  were  interview  and observations  techniques. The data obtained were analysed using qualitative descriptive analysis techniques. The results of this research is that financial crimes often occur within the scope of local government. This is due to a weak internal control system from the leadership on employee performance. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2022-07-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/268 10.33005/ebgc.v5i1.209 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 01 (2022): Journal of Economics, Business, and Government Challenges [JoEBGC]; 15-19 2614-4115 10.33005/ebgc.v5i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/268/12 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/270 2025-06-23T10:52:39Z ebgc:ART driver

Social Media Marketing and TOE Framework Exploration in Digital Micro or Small and Medium Enterprises Wilma Cordelia Izaak Theodora Cicelia Khristi Nuruni Ika Kusumawardhani This article aims to determine the function and role of digital MSMEs stands for Micro or Small-Medium Enterprises using TOE exploration during the Covid-19 pandemic. The Covid-19 pandemic has made the majority of the economic sector, especially MSMEs, decline. The majority of MSMEs actors cannot develop and many ended up in bankruptcy. This is what makes MSMEs business actors change the function and role of digital MSMEs during the COVID-19 pandemic with a sales strategy through a digitalization scheme. The digitization scheme is by utilizing a market place (intermediary) and using social media as a marketing technique. In addition, digital MSMEs actors must be able to synergize with consumers in marketing products and services. Thus the digital MSMEs development scheme can be an alternative to save business actors in the midst of the Covid-19 pandemic. This article uses the literature study method by elaborating various literatures on the development of digital MSMEs. This article argues that the development of digital MSMEs has become an alternative to saving as well as developing the functions and roles of digital MSMEs during the COVID-19 pandemic. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2022-07-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/270 10.33005/ebgc.v5i1.210 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 01 (2022): Journal of Economics, Business, and Government Challenges [JoEBGC]; 20-26 2614-4115 10.33005/ebgc.v5i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/270/14 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/272 2025-06-23T10:52:40Z ebgc:ART driver

Influence of Company Size, Leverage, Sales Growth and Operating Capacity on Financial Distress Wahyu Putra Utama Erma Setiawati Financial distress is a condition where the company faces financial difficulties. Financial distress has a close relationship with bankruptcy in a company because financial distress is the stage where the company's financial condition has decreased before the bankruptcy. The purpose of this study was to find out empirical evidence about the effect of firm size, leverage, sales growth and operating capacity on financial distress. The population of this study is Real Estate and Property Companies Listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study is 100 companies that have been selected by the purposive sampling method. The analysis method uses multiple linear regression analysis techniques. The results show that leverage has an effect on Financial Distress while Company Size, Sales Growth and Operating Capacity have no effect on financial distress. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2022-07-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/272 10.33005/ebgc.v5i1.211 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 01 (2022): Journal of Economics, Business, and Government Challenges [JoEBGC]; 27-34 2614-4115 10.33005/ebgc.v5i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/272/16 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/274 2025-06-23T10:52:40Z ebgc:ART driver

The Influence of Restaurant Attributes on Muslim Consumers Towards Subscribing Halal Restaurant in Comparison Study: Bogor and Kota Kinabalu Andika Nuraga Budiman Hilma Suyana Halal certification does not only mean not only the food served halal but also the entire process must be halal as well. Therefore, Halal certification is important in the aspect of Indonesian and Malaysian food industry especially in the Halal Restaurant. This study objective is to understand the influence of Restaurant’s attribute Restaurant and extrinsic on consumer’s attitude and subscribing of the Halal Restaurant from Malaysian and Indonesian consumers. In addition, this study expecting the result comparison between Bogor and Kota Kinabalu respondent. This study used 200 respondents in total; each city received half of the targeted number of respondents. This study used quantitative method to reach respondents; they are Muslims who wanted to consume Halal food and beverages. The result shows that, among Muslims, we found the different perception towards subscribing Halal Restaurant , we considered that Bogor respondents only give attention in Restaurant  service quality attributes when they are subscribing Halal Restaurant  Meanwhile, this study found that Kota Kinabalu respondents are very consider about quality, value, and risk. The point of this result is even they are same religion; they still have different perspective and perception.  Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2022-07-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/274 10.33005/ebgc.v5i1.212 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 01 (2022): Journal of Economics, Business, and Government Challenges [JoEBGC]; 35-46 2614-4115 10.33005/ebgc.v5i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/274/18 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/275 2025-06-23T10:52:40Z ebgc:ART driver

SMALL AND MEDIUM MICRO ENTREPRISES INNOVATION STRATEGIES IN EFFORTS TO FACE THE INDUSTRY REVOLUTION 4.0 Tranggono Egan Evanzha Yudha Amriel Endang Sholihatin Nanang Haryono Innovation strategy, Micro-small and medium enterprises, Industrial revolution 4.0 Micro, small and medium enterprises still rely on conventional ways ofdoing business. On the other hand, rapid digitalization is integrated with theeconomy and trade, giving birth to the industrial revolution 4.0. If micro, smalland medium enterprises do not want to innovate, they will be disrupted. Theresearch objectives are to describe the innovation strategies of micro, small andmedium enterprises in increasing competitiveness in facing the industrialrevolution 4.0; and also identify factors that hinder the innovation of micro, smalland medium enterprises in increasing competitiveness in facing the industrialrevolution 4.0. The method used in this research is qualitative. The researchlocation is in the area of ​​micro, small and medium enterprises in Gresik Regencyand Sidoarjo Regency. The conclusion of this research is(a) innovation strategiesfor micro, small and medium enterprises in increasing competitiveness in facingthe industrial revolution 4.0 through marketing with e-commerce marketingthrough social networking media. One of the strategies is product innovation.(b)Furthermore, the factors that hinder innovation are human resources, capital toinnovate, a narrow owner's mindset, and the use of technology that is still simple.lack of strategic partners for innovation, managementmicro small and MediumEnterprises who are kinship and less professional, and lack of permits micro smalland Medium Enterprises. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2021-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/275 10.33005/ebgc.v4i1.162 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]; 24-31 2614-4115 10.33005/ebgc.v4i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/275/21 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/276 2025-06-23T10:52:40Z ebgc:ART driver

Influence of Service Quality and Trust in Customer Satisfaction of Mobile Banking Users Yuni Fahmi Pratiwi Yuliniar Dahlia Pinem This research is a quantitative study entitled "The Influence of Service Quality and Trust on Customer Satisfaction of users Mobile Banking at Bank BCA". This research is useful for knowing, analyzing and proving the effect of service quality and trust on customer satisfaction. The problem from this research is the use of transactions mobile banking which ranks first compared to other conventional banks, but this is not in line with the increasing number of complaints from BCA bank customers every year. This is also not commensurate with the vision and mission of Bank BCA which always strives to improve quality services and maintain customer trust and expectations and desires. This study uses a sample of users mobile banking BCA Bank in Jakarta where researchers use technical techniques non- probability sampling, namely purposive sampling as much as 70 respondents. Data collection is done through google form by distributing it through social media (WhatsApp, Line, Instagram, and Facebook). In the analysis using multiple regression techniques with descriptive analysis methods and inferential analysis and data processing using IBM SPSS Statistic v.25 with a significant level of 10% (0.1). The test results obtained (1) individual service quality has a significant effect on customer satisfaction (2) individual trust does not have a significant effect on customer satisfaction (3) service quality and trust jointly have a significant effect on customer satisfaction. Customer satisfaction is influenced by 58.2% by service quality and trust Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2022-07-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/276 10.33005/ebgc.v5i1.213 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 01 (2022): Journal of Economics, Business, and Government Challenges [JoEBGC]; 47-53 2614-4115 10.33005/ebgc.v5i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/276/19 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/277 2025-06-23T10:52:40Z ebgc:ART driver

Analysis of the Effectiveness of the Government's BPUM on Culinary Sector MSMEs in the Mass of the Covid-19 Virus Pandemic in Sawah Besar District, Central Jakarta Mochamad Arief Iskandar Sugeng Santoso Ridho Sunella Putra Gita Thessa Lonika Putri Reza Wahyu Perdana Purna Irawan Effectiveness, BPUM, SMEs, Corona Virus 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. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-08-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/277 10.33005/ebgc.v4i2.200 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC] 2614-4115 10.33005/ebgc.v4i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/277/22 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/278 2025-06-23T10:52:40Z ebgc:ART driver

Mapping The Potential of The Economic Sector of Kediri Regency Sishadiyati Taufik The purpose of this study is to find out the mapping of the potential of the economic sector of Kediri Regency. The type of data used is secondary data with quantient Dynamic Location Analysis (DLQ) analysis methods and Klassen Typology. The results of this study concluded that the economic sectors that fall into the category of advanced and fast-growing (type I), namely: 1) the agricultural, forestry, and fisheries sectors; and 2) information and communication. While the economic sectors that fall into the category of lagging (type IV), namely: 1) mining and quarrying; 2) provision of accommodation and drinking meals; and 3) company services. While the potential economic sectors in the future, namely: 1) Agriculture; 2) Mining; 3) Industry; 4) Procurement; 5) Water Procurement; 6) Transportation; 7) Provision of Accommodation; 8) Information; 9) Financial Services; 10) Real Estate; 11) Company Services; 12) Administration of Government; 13) Educational Services; and 14) Other services. While the economic sectors that fall into the category are not potential, including: 1) Construction; 2) Trading; and 3) health care. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2022-07-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/278 10.33005/ebgc.v5i1.214 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 01 (2022): Journal of Economics, Business, and Government Challenges [JoEBGC]; 54-65 2614-4115 10.33005/ebgc.v5i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/278/20 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/279 2025-06-23T10:52:40Z ebgc:ART driver

Case Management Approach to Overcoming The Violence Against Child (Study at the Regional Technical Implementation Unit for the Women and Children Protection, Sidoarjo Regency) Aulia Regita Dewi Fitriana Arimurti Kriswibowo Violence against children causes multidisciplinary impacts, including physical, psychological, social, and spiritual, affecting prolonged trauma. Case management is a strategy for overcoming cases of violence against a child because it does not focus on the individual child only but also on the family. It is carried out by one assistant intensely and in coordination with various institutions according to the child's needed. This study aims to describe and analyze case management in overcoming victims of violence against the child in UPTD PPA, Sidoarjo Regency. This study used a qualitative approach with data collection techniques through interviews, observation, and documentation. The data analysis technique used is the analysis technique by Miles, Huberman, & Saldana (2014), which includes: data collection, data condensation, data presentation, and concluding and verification. The study results found that case management carried out by UPTD PPA is well. However, they did not succeed yet in reducing the violence against a child. There were still obstacles from individual children or families who did not want to continue the treatment provided. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2022-07-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/279 10.33005/ebgc.v5i01.279 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 01 (2022): Journal of Economics, Business, and Government Challenges [JoEBGC]; 66-74 2614-4115 10.33005/ebgc.v5i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/279/23 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/280 2025-06-23T10:52:40Z ebgc:ART driver

Analysis of Business Process Reengineering and Export Platform in Supporting Business Exports of Creative Economy Players in the Micro, Small and Medium Business in Culinary Sub-sector Sugeng Santoso Arfeo Natanael Ariela Griselda Jeshica Khoirunnisa Martua Simanjuntak A.A. Raka Bagus Liz Zeny Merry Creative Economy, Culinary, Platform, Export, Businee Process Reengineering The creative economy has a large contribution to Gross Domestic Product (GDP) that the role of creativity and knowledge in generating new ideas is a driver of economic growth and is able to absorb a large number of workers. Strong infrastructure support is needed, such as platfroms and facilitators as an intermediary between creative industry players and the market or consumer if they want to expand their business into the global market. The purpose of this research is to describe the factors that can help Indonesian creative industry players to enter the global market by focusing on four things: Business Process Reengineering ; support system (in terms of product technology, legality, and capital); as well as a platform as an infrastructure as an intermediary between creative industry players and the global market. This research used a qualitative method (review paper) by using data obtained from related journals and articles that were studied, then described descriptively based on the researcher’s perspective.  The key informants in the study were cassava flour producers and gluten free food pioneers who have successfully exported as research subjects Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2021-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/280 10.33005/ebgc.v4i1.170 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]; 32-49 2614-4115 10.33005/ebgc.v4i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/280/28 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/281 2025-06-23T10:52:40Z ebgc:ART driver

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND COMPANY CHARACTERISTIC ON ENVIROMENTAL DISCLOSURE Moh Syuad Iman Novi Darmayanti Martha Suhardiyah Good corporate governance, company characteristics, and environmental disclosure This study aims to examine the effect of good corporate governance and company characteristics on environmental disclosure. Good corporate governance is represented by the variable size of the board of commissioners, independent commissioners, and the audit committee. Meanwhile, company characteristics are represented by size and age variables. This research is a quantitative research. The data taken is secondary data. The data in this study were obtained using library research. The population in this study are companies listed on the BURSA EFEK INDONESIA (BEI) in the period 2015 - 2020. The research sample taken is companies that are included in the natural resources sector and collected using purposive sampling method. A total of 6 companies were determined as the research sample. The data analysis method in this study uses a statistical scientific approach. The analytical method used is multiple regression analysis consisting of classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test) and hypothesis testing (coefficient of determination, t test, F test).  The results of this study indicate that the adjusted R2 value is 98.9% which means that the environmental disclosure variable can be explained by the five independent variables, namely the board of commissioners (DK), independent commissioners (KOMIN), audit committee (KOAU), size (SIZE), and age (AGE). The results of the t-test of this study indicate that: the board of commissioners, independent commissioners, audit committees, size, age have a positive effect on environmental disclosure. While the results of the F test from this study prove that the board of commissioners, independent commissioners, audit committee, size, age have a simultaneous effect on environmental disclosure. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-08-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/281 10.33005/ebgc.v4i2.202 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC] 2614-4115 10.33005/ebgc.v4i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/281/24 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/283 2025-06-23T10:52:41Z ebgc:ART driver

BRANDING INNOVATION OF SMALL AND MEDIUM MICRO BUSINESS PRODUCTS KAMPOENG BATIK JETIS SIDOARJO Aphief Tri Artanto Aryo Bayu Wibisono Arista Pratama Laksmi Diana Nanang Haryono branding innovation, marketing, disruption era, micro, small and medium enterprises . The role of micro, small and medium enterprises is very important in the effort to build the economy in Indonesia in the era of disruption because of its significant contribution to job creation and improving people's welfare. Problems that often arise in micro, small and medium enterprises include limited capital, lack of innovation, inaccurate distribution/distribution (conventional marketing, inadequate innovation, inefficient in managing finances, technology ignorance so that online marketing is not optimal). The objectives of this research are (a) to describe the product branding innovation of micro, small and medium enterprises of Kampoeng batik Jetis Sidoarjo Regency; (b) describe the supporting factors and the inhibiting factors for the branding innovation of the micro, small and medium enterprises of Kampoeng Batik Jetis Sidoarjo Regency. The research, which is located in Kampoeng Batik Jetis Sidoarjo, uses qualitative research methods. The reason for choosing this topic is that the micro, small and medium enterprises of Kampoeng Batik Jetis Sidoarjo Regency are limited in the management of their business branding so that their marketing is limited. The conclusions of the present research are 1) The innovation of product branding for micro, small and medium enterprises of Kampoeng Batik Jetis Sidoarjo Regency has not been carried out optimally. Jetis batik craftsmen in Sidoarjo Regency tend to follow their predecessors. Branding is built by providing logos, opening galleries, opening batik training, giving good service, giving craftsmen business cards. 2) The factors that support the product branding innovation of Kampoeng Batik Jetis Sidoarjo Regency are (a) very high market potential; (a) The selling price is relatively affordable to the public; (c) is a unique product; (d) Has unique characteristics; (e) The government is committed to developing micro, small and medium enterprises; (f) the not yet mushrooming of batik handicrafts in Indonesia; and (g) Opened market share. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2021-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/283 10.33005/ebgc.v4i1.171 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]; 50-60 2614-4115 10.33005/ebgc.v4i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/283/35 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/284 2025-06-23T10:52:41Z ebgc:ART driver

The Effect Of Financial Literacy, Overconfidence, And Risk Tolerance On Investment Decision Nur Yulianis Erna Sulistyowati Financial Literacy; Overconfidence; Risk Tolerance; Investment Decision; Gold Investment. This study aims to test and prove whether financial literacy, overconfidence, andrisk tolerance affect investment decisions. The sample in this study were 100respondents who met the criteria (namely: living in Sidoarjo, aged 20-24 years,owning pure gold as an investment instrument, and making purchases/investmentsat least once in the last year). This study used multiple linear regression analysis.As a result, it is known that the variables of financial literacy and overconfidencehave a significant effect on investment decisions. Meanwhile, the risk tolerancevariable has not a significant effect on investment decisions. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2021-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/284 10.33005/ebgc.v4i1.172 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]; 61-71 2614-4115 10.33005/ebgc.v4i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/284/37 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/285 2025-06-23T10:52:41Z ebgc:ART driver

The Remote Audit in Post-Pandemic Era: Professional Scepticism and Audit Quality Perspective Acynthia Ayu Wilasittha This study aims to determine the implementation of remote audit in the post-pandemic era by considering professional skepticism and the impact on audit quality that is applied during the remote audit. This research uses a descriptive qualitative method. The data source is primary data derived from interviews with auditors at KAP Kanaka Puradiredja, Suhartono (KAP KPS) in Surabaya who carried out remote audits during the Covid-19 pandemic. The results of the interview show the advantages and disadvantages of the implementation of remote audits during the Covid-19 pandemic and the role of professional skepticism and its effect on audit quality. Auditors feel that it is better to conduct an on-site audit compared to a remote audit in the post-Covid-19 era. However, there is a possibility that if technology can be utilized optimally by auditees and auditors, then a hybrid audit can be implemented to carry out audits that are more effective and efficient without compromising audit quality. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2022-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/285 10.33005/ebgc.v5i02.285 Journal of Economics, Business, and Government Challenges; Vol. 5 No. 02 (2022): Journal of Economics, Business, and Government Challenges; 1-8 2614-4115 10.33005/ebgc.v5i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/285/36 Copyright (c) 2022 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/286 2025-06-23T10:52:41Z ebgc:ART driver

The Influencee of Competence and Independence on the Audit Quality of the Inspectorate of the National Narcotics Agency of the Republic of Indonesia Noorina Hartati Anton Robiansyah Competence, Independence and Audit Quality. The purpose of this study is to provide empirical evidence about theinfluence of competence and independence on audit quality. The objects of thisresearch were the auditors who work at the inspectorate of the National NarcoticsAgency of the Republic of Indonesia. The data used in this study were primarydata in form of questionnaires which distributed to auditors at the Inspectorate ofBengkulu Province. The number of questionnaires which distributed was 48questionnaires. Some data were analyzed using multiple linear regression analysiswith the SPSS 18 program.The results of hypothesis test showed that the competence andindependence had a positive and significant influence on the quality of theinspectorate of the National Narcotics Agency of the Republic of Indonesia. Theresults of the study supported the theory of expectations and the previous researchwhich showed that competence had a positive effect on audit quality because thehigher the increase in competence, the higher the audit quality, and theindependence brought a positive effect on audit quality because the higher theindependence of auditors in BNN inspectorate of the Republic of Indonesia, itmade the auditors had better performance so that it would improve the auditquality. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2021-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/286 10.33005/ebgc.v4i1.173 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]; 72-82 2614-4115 10.33005/ebgc.v4i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/286/38 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/290 2025-06-23T10:52:41Z ebgc:ART driver

The Role of Extra-Campus Organization in Building "Bela Negara" Character: Case of Cipayung Group of East Java Sri Wibawani Anis Rosella Pitaloka Luluk Ul Magnun Roiyanatun Mahbubah Jojok Dwiridotjahyono national character; extra-campus organization This study aims to explore the role of the Extra-Campus Student Organizationsincorporated in the Cipayung Group, namely: Indonesian National StudentMovement (GMNI), Indonesian Islamic Student Movement (PMII), IndonesianStudent Association (HMI), Indonesian Christian Student Movement (GMKI) ),and the Catholic Students Association of the Republic of Indonesia (PMKRI) inraising awareness of the nation defense in East Java. This study uses a qualitativeapproach with data collection techniques in the form of content analysis ofcredible news, in-depth interviews, and focus group discussions (FGD) oninformants or informants selected based on purposive techniques. The dataanalysis technique used is an interactive model, and the data validity test techniqueuses triangulation. The results of this study indicate that the Copying Group interms of regeneration implanted the values of the country's defense throughcompulsory material delivered in activities ranging from member recruitment,primary education and training, and further training. In terms of scientific studiesand issues, the Copying Group often conducts study discussions that also carry thetheme of defending the country. In terms of student actions or movements, thevalues of state defense instilled through efforts to criticize government policiesthat are considered non-Pancasila. Copying Group members also carry outcommunity service which aims to instill in their members that love for themotherland and willingness to sacrifice for the nation and state. Then it can beconcluded that the Copying Group has a role in raising awareness of the defense ofthe student state in East Java. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2020-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/290 10.33005/ebgc.v3i1.87 Journal of Economics, Business, and Government Challenges; Vol. 3 No. 01 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]; 1-8 2614-4115 10.33005/ebgc.v3i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/290/43 Copyright (c) 2020 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/292 2025-06-23T10:52:41Z ebgc:ART driver

Supply Need Analysis of Strategic Commodities in Supply Chain Management Development in Surabaya Ignatia Martha Hendrati Nuruni Ika Kusuma Wardhani Hery Pudjo Prastyono Sishadiyati The problem of food sufficiency is a basic human need so that the availability of food for the people of Surabaya City must always be guaranteed. Law Number 7 of 1996 concerning Food, mandates that the government and the community are responsible for realizing Food Security. The Government organizes the regulation, guidance, control and supervision of sufficient food availability, both in quantity and quality and safety and nutritious, evenly distributed and affordable by the purchasing power of the people. The rate of increase in food demand is faster than the rate of increase in production capacity. Surabaya as a city of trade and services does not have sufficient agricultural land so that the supply of strategic commodities highly depends on supplies from outside the region which cause vulnerability to supply availability and price instability. Based on the description above, intensive monitoring of food price volatility in several markets and food wholesalers in the city of Surabaya is needed in order to maintain supply stability and price stability. One alternative to overcome the problems as above is with the development of the Supply Chain Management logistics city. In the long run according to the results that will be obtained in this study, it is expected to increase the role of PD. Pasar Surya in maintaining supply availability and price stability.   Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/292 10.33005/ebgc.v2i1.60 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 1-11 2614-4115 10.33005/ebgc.v2i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/292/39 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/293 2025-06-23T10:52:41Z ebgc:ART driver

Analysis Risk Management of Procurement System Goods/Services (Study Case in PT. Perusahaan Listrik Negara (PERSERO) of East Java Distribution, South Surabaya Service Area and Network Oryza Tannar Procurement is expected to be carried out effectively and efficiently with the principles of fair competition, transparent ,opened and fair treatment for all parties, in accordance with Peraturan Presiden Nomor 54 Tahun 2010 on Government Procurement is an activity to obtain goods and services by the Ministry/Institutions/Regional Working Units/other Institutions starting from the planning process needs to be disclosed all activities to obtain goods and services. As the development of an increasingly modern era, the government infrastructure was varied to keep track of and adapted to the needs of the government. The procurement of goods and services financed by the budget of revenues and expenditures country / region. This study focuses on government procurement of goods and services made in the area of  PT. Perusahaan Listrik Negara (PERSERO) of East Java Distribution, South Surabaya Service Area and Network  (PT. PLN Disjatim) by using the historical approach, sociological approach, institutional approaches, legal and political approach to development based on risk management. The data in this study were obtained by physical or direct data approach with several parties and employees concerned with the procurement of goods and services within the state electricity distribution company of the Eastern Java. The results of this study include the procurement of goods and services in the state electricity company disjatim generally been in accordance with the systems and mechanisms that have been defined in the Peraturan Presiden 54 Tahun 2010 on Government Procurement. However, once studied and reviewed more deeply there are some constraints and the presence of fraudulent behavior committed by the procurement committee and procurement participants and parties involved in the procurement of goods and services. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/293 10.33005/ebgc.v2i1.62 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 12-21 2614-4115 10.33005/ebgc.v2i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/293/40 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/294 2025-06-23T10:52:41Z ebgc:ART driver

Audit Quality Based on Internal Audit Capability Model (IACM) and Gender as Mediating Variabel in the Public Sector Rida Perwita Sari Sri Hastuti Oryza Tannar The purpose of this study is to examine the influence of competence, Independence, Pressure of Obedience and internal control system to Audit Quality based on Internal Audit Capability Model (IACM) and gender as mediating variable. This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of auditors by taking into account the competence, independence, and pressure of obedience and internal control system to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of auditors in the Inspectorate of East Java Province which amounted to 53 auditors. The results of this study indicate that competence and internal control system affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence, pressure of obedience and gender do not affect the Audit Quality based on Internal Audit Capability Model (IACM). Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/294 10.33005/ebgc.v2i1.61 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 22-38 2614-4115 10.33005/ebgc.v2i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/294/41 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/295 2025-06-23T10:52:41Z ebgc:ART driver

Analysis of The Good Corporate Governance Effect on Profitability in Registered Manufacturing Companies in Indonesia Stock Exchange Sutri Handayani This study aimed to find out the effect of Good Corporate Governance toward profitability of listed manufacturer companies in Indonesian stock exchange in 2012-2016 periods. The proxies of Good corporate governance are board of commissioners, board of directors, and audit committee. Moreover, the profitability is measured by Return On Equity (ROE). Population in this study were  registered manufacturer companies in Indonesian stock exchange in 2012-2016 periods. The sampling technique is purposive sampling method. Based on this method, it is obtained 29 companies. The type of data is secondary data. The data processing uses SPSS (Statistical Package for Social Science) v.20. The data analysis technique used multiple linear regressions. The result of this study showed  that partially, the Board of Commissioners and the Audit Committee have no significant effect on profitability while the Board of Directors has a significant influence on profitability. Simultaneously the Board of Commissioners, the Board of Directors, and the Audit Committee had a significant influence on profitability. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/295 10.33005/ebgc.v2i1.63 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 39-48 2614-4115 10.33005/ebgc.v2i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/295/42 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/296 2025-06-23T10:52:42Z ebgc:ART driver

Factors That Influence The Acceptance of Going Concern Audit Opinion on Manufacture Companies Astrini Aning Widoretno Audit opinion on a financial report is needed by users of financial statements, both external and internal parties. Users of these financial statements need opinions from independent auditors as collateral for the reliability of the information presented in the financial statements. The  auditor is also obligated to evaluate wether there are doubts about the going concern of the company. The opinion about the going concern auditor’s dounts  is called the going concern audit opinion. This study aims to determinde the effect of bankruptcy probability, audit lag, and company size on the acceptance of going concern audit opinion. It tested the hypotheses using the logistic regression method. The results of this study indicate that the probability of banckruptcy has a negative effect while audit lag and company size do not addect the issuance of going concern audit opinion.   Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/296 10.33005/ebgc.v2i1.64 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 49-57 2614-4115 10.33005/ebgc.v2i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/296/44 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/298 2025-06-23T10:52:42Z ebgc:ART driver

Optimizing the Utilization of GoFood System Application as an Income Enhancement at Rungkut Surabaya MSME Invony Dwi Aprilisanda Devy Sylvia Puspitasaria Luqita Romaisyah GoFood application; income; MSME In the digital age, technological developments are moving very fast and changingthe lifestyle of humans in general. The technological system in the Digital Ageattracted the interests of culinary MSME entrepreneurs in Indonesia to do businesswith an online sales system. One of the online food delivery service applications inIndonesia is GoFood, this study aims to find out how SMEs in Surabaya asGoFood partners can increase their income by optimizing the use of the GoFoodapplication. This study uses a qualitative method. Data analysis in this research isdescriptive qualitative. Criteria for selecting informants using purposive samplingtechniques. The interview results state that the GoFood application tends to beeasy to use, but some partners regretted the lack of training which resulted in salesnot meeting expectations. Quality, Quality, Promo Price, and timeliness of foodprocessing to food delivery to consumers is a strategy for GoFood merchantpartners to optimize their sales turnover. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2020-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/298 10.33005/ebgc.v3i1.88 Journal of Economics, Business, and Government Challenges; Vol. 3 No. 01 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]; 9-15 2614-4115 10.33005/ebgc.v3i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/298/46 Copyright (c) 2020 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/299 2025-06-23T10:52:42Z ebgc:ART driver

Potential Mapping of Pesantren as Community Economic Empowerment Capital Toni Priyanto Muhammad Anwar Fathoni The purpose of this research is to the identification and potential mapping as community economic empowerment capital. The method used is descriptive quantitative in order to get a deeper result. The object of this research is Pesantren in Cibadak Subdistrict, Lebak, Banten. Data collection technique used is primary data and secondary data. Data analysis techniques used is SWOT to analyze strengths, opportunities, weaknesses, and threats of economic potential in Pesantren. Based on the findings, Pesantren had sufficient capital in the economic development of the community, including public capital, educational competency capital, and capital of management Pesantren. However assets, technology, and information capital owned by Pesantren still low, there needs to be penetration from the government in the form of incentives to support the involvement of Pesantren in economic empowerment. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/299 10.33005/ebgc.v2i1.65 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 58-70 2614-4115 10.33005/ebgc.v2i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/299/48 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/301 2025-06-23T10:52:42Z ebgc:ART driver

The Influence Factors Interest in Buying on E-commerce Nuruni Ika Kusuma Wardani Ignathia Martha Hendrati Sishadiyati perceived ease of transaction; trust; purchase interest Technology in Indonesia is currently experiencing rapid advances in informationtechnology and communication, especially internet advancements. In Indonesiaalone, people who use the Internet have increased very rapidly. With the largenumber of people using the internet in Indonesia, there is a trend of onlineshopping through websites or online shop applications. Based on these thoughts, itis interesting to examine whether the perception of ease of transaction and trustaffect buying interest in e-commerce. The population in this study are consumerswho use e-commerce. While the samples taken were 60 respondents. The analysistechnique used is Partial Least Square (PLS). From this research it can be seen thatthe perception of ease of transaction and trust can contribute to e-commercebuying interest. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-07-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/301 10.33005/ebgc.v3i1.89 Journal of Economics, Business, and Government Challenges; Vol. 3 No. 01 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]; 16-20 2614-4115 10.33005/ebgc.v3i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/301/51 Copyright (c) 2020 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/303 2025-06-23T10:52:42Z ebgc:ART driver

The Effect Capital Adequacy, Liquidity and Credit Risk to Profitability of Commercial Banks Chairunnisah Ramadhanti Marlina Siti Hidayati This study aims to determine the effect of Capital Adequacy proxied with Capital Adequacy Ratio (CAR), Liquidity proxied by Loan to Deposit Ratio (LDR), and Credit Risk proxied by Non Performing Loans (NPL) toward Profitability proxied by Return on Asset (ROA). Population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) 2015-2017. The technique of determination of the sample using the method of purposive sampling and obtained 27 banking companies with a research period of three years to obtain 81 units of samples. Data analysis was done using Microsoft Excel 2010 and hypothesis testing in this research using Data Panel Regression Analysis with the E-Views 9.0 program and a significance level of 5%. The results of the research shows that (1) capital adequacy (CAR) has a significant positive effect on profitability (ROA), (2) liquidity (LDR) has a positive and significant effect on profitability (ROA), (3) credit risk (NPL) has a negative effect and significant to profitability (ROA). Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/303 10.33005/ebgc.v2i1.66 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 71-78 2614-4115 10.33005/ebgc.v2i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/303/49 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/304 2025-06-23T10:52:42Z ebgc:ART driver

Revealing Opportunistic Behavior of Village Apparatures in Development of Villages (Study on One Village in Bangkalan District) Zainal Abidin Sutikno village development, village apparatus, opportunistic behavior This research had a purpose to reveal the opportunistic of behavior from the staff of Village X in their development. This research used an approach of qualitative descriptive divided into two ways observation and interview from the fenomena happens in the real field. From this result analysis data and information, there are findings about the opportunistic behavior of the village apparatus X in the village development that the village apparatus X is related to the main duty and function of only the community service in the field of health and the positive population to society and the impact is not effective on other services. The ineffectiveness of development allocation is only in the physical development but the positive impact on society. Hiding village financial information and allocation of village development so that the community response felt very less related to the number of APBDesa with the development already implemented by the apparatus of Village X. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/304 10.33005/ebgc.v1i1.6 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 1 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 22-29 2614-4115 10.33005/ebgc.v1i1 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/304/50 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/305 2025-06-23T10:52:42Z ebgc:ART driver

Analysis Abnormal Return Eid Al-Fitr on Food and Beverages Company Listed In Indonesia Stock Exchange Year 2013 – 2017 Rann Rizky Ananda Jubaedah Nawir Hidayati Siti Efficient market is a price that reflects all the information available, the more efficient the market is very difficult for investors to obtain abnormal return. Abnormal return can happen the event of holiday effectEid Al-Fitr. The purpose of this study was to examine the differences of abnormal returns before and after Eid Al-Fitr and to examine the effect of one week before Eid Al-Fitr and one week after Eid Al-Fitr against abnormal return in Food and Beverages sub sector. the observation period is one week or seven days Eid Al-Fitr and one week or seven days after Eid Al-Fitr for five years (2013-2017). The results of hypothesis testing in this study used the analysis of different test paired t-test sample with SPSS program and 5% significance level (0.05) and by using Multiple Regression Analysis with Eviews program. The sampling technique in this research is purposive sampling to get the sample of 11 companies. The result of the test is obtained (1) there is difference of abnormal return before and after Eid Al-Fitr, (2) the week Eid Al-Fitr has significant effect to abnormal return, (3) a week after Eid Al-Fitr does not affect abnormal return.   Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/305 10.33005/ebgc.v2i1.67 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 79-85 2614-4115 10.33005/ebgc.v2i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/305/52 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/306 2025-06-23T10:52:42Z ebgc:ART driver

Trends Analysis of CPI in Indonesia, BPK Findings IC Weaknesses, and Disobedience with Laws Wijaya, R. Muh. Syah Arief Atmaja : Internal Control Weaknesses Disobedience Corruption Perceptions Index This study aims to reveal trends in BPK findings on the weaknesses of the internal control system and disobedience with laws also perceptions of corruption in Indonesia. This research was conducted by observing the Summary of Semester Examination Results (IHPS) published by the Supreme Audit Agency of the Republic of Indonesia (BPK RI) both in semester 1 and semester 2 from 2013 to 2022 and the Corruption Perceptions Index obtained from the BPK website, namely https://e-ppid.bpk.go.id/ and data on the Corruption Perceptions Index for Indonesia from 2013 to 2022 obtained from https://www.transparency.org/en/cpi / 2022 issued by Transparency International. The results of observations can be concluded that the problem of Disobedience with Laws in Indonesia has a significant impact on efforts to eradicate corruption. CPI shows that the response to corruption practices in Indonesia is still slow, and support from stakeholders is still minimal. In addition, the findings of SPI weaknesses and Disobedience with laws in the management of state finances also indicate challenges in increasing the effectiveness and efficiency of the use of public funds. So it is hoped that the better the governance of state finances, the higher the public's trust in the government and the better the development and welfare of the people as a whole Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-11-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/306 10.33005/ebgc.v6i2.306 Journal of Economics, Business, and Government Challenges; Vol. 6 No. 02 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC]; 50-58 2614-4115 10.33005/ebgc.v6i2 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/306/94 Copyright (c) 2023 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/307 2025-06-23T10:52:42Z ebgc:ART driver

Influence Of Organizational Culture And Work Ethics On Employee Performance Transportation Department In Merangin Regency Herawati Khairun A. Roni Wasis Mundi Organizational Culture, Work Ethic, Performance. Employee performance can be influenced by many factors, as well as in the Merangin District Transportation Office. This research examines the existing organizational culture and employee work ethics on 30 employee performance honorary staff. This research also wants to see which variable has the most influence on employee performance. This study uses a survey method in which the population and sample in this study are the same sizes or saturated sampling. The analytical tool in this study is SPSS with Multiple Linear Regression. The results found that organizational culture and work ethic enhance employee performance simultaneously and partially. Meanwhile, the contribution value of the two dependent variables on the independent variable was 53.4%. Further research can continue by adding other variables or can use different methods such as qualitative or mixed methods. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2020-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/307 10.33005/ebgc.v3i2.120 Journal of Economics, Business, and Government Challenges; Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]; 75-80 2614-4115 10.33005/ebgc.v3i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/307/67 Copyright (c) 2020 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/308 2025-06-23T10:52:43Z ebgc:ART driver

Factors that Affect Purchase of The Smartphone Aureliani Handayani Syarifuddin Tati Handayania, Pusporini This study aims to determine the influence of product factors, promotional factors and social factors on purchasing decisions Asus smartphone and know how the positioning based on product quality, durability and design of Asus smartphones with competitors such as Smartphone Oppo, Lenovo, and Smartfren. The population in this research is Pondok Ranji urban village. The sample size was taken 75 respondents for each measurement method. Data collection was done through questionnaires. The analytical technique is using PLS (Partial Least Square) and MDS (Multidimensional Scaling). The results of this study indicate that the Product Factor (X1) has an insignificant effect, Promotion Factor (X2) has a significant effect and Social Factor (X3) has an insignificant effect. Then Asus's superior positioning results on Product Quality seen from the perceptual map. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/308 10.33005/ebgc.v2i1.68 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 86-95 2614-4115 10.33005/ebgc.v2i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/308/53 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/309 2025-06-23T10:52:43Z ebgc:ART driver

Marketing Strategy of Kedai Karya Online Shop to Increase Sales Khusnul Yakin Ike Ratnasari marketing strategy, online shop, sales.   This research aims to determine the marketing stategy of Kedai Karya Online Shop in increaseasing sales and and to know the factors that influence the fluctuation of sales turnover in Kedai Karya Online Shop. Informants of this research is the owner of Kedai Karya Online Shop. Sources of data collected from interviews, documentation, and observation. Data analysis techniques using interactive analysis techniques include data reduction, data presentation, and conclusions. The results show that Kedai Karya Online Shop use e-marketing strategy that is product strategy, price, communication, and distribution. Factors that influence an increase in sales turnover are seasonal factors, innovation factors, and use of paid advertising. Then the factors that affect the decline in sales turnover is the lack of promotion. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/309 10.33005/ebgc.v1i1.7 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 1 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 30-39 2614-4115 10.33005/ebgc.v1i1 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/309/54 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/310 2025-06-23T10:52:43Z ebgc:ART driver

Utilization Strategy of East Java Provincial Government Assets Nurbaiti Isnaini The implementation of regional autonomy provides an opportunity for the East Java government to increase regional autonomy by exploring all the potential resources available in order to increase East Java PAD. The increase of new sources of income is always categorized as an effort to increase local taxes and retributions, but it should be opened up a new potential that is still buried so far, in the form of assets owned by the East Java provincial government which has not been developed as an asset that can increase revenue for the regional treasury of East Java Province. To achieve these objectives, it is necessary to analyze the causes and constraints of not optimal utilization of assets owned by the East Java provincial government, which are normatively the basis of the implementation of the utilization of the aforementioned laws and regulations. The results of this study propose changes to accelerate the process of optimizing the utilization of assets owned by the East Java provincial government. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/310 10.33005/ebgc.v2i1.69 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 96-99 2614-4115 10.33005/ebgc.v2i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/310/55 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/311 2025-06-23T10:52:43Z ebgc:ART driver

The Influence of Job Happiness and Innovative Work Behavior on Employee Performance Wa Pala Marwan Man Soleman Rahmat Sabhari Job Happiness Innovative Work Behavior Employee Performance This study aims to analyze and determine the effect of both partial and simultaneous job happiness and innovative work behavior on employee performance. This study’s sample number was 76 employees at the North Maluku Central Bureau of Statistics (BPS). The analytical test tool uses SPSS version 27. The results of this study indicate that: (1) job satisfaction has a positive and significant effect on employee performance. (2) innovative work behavior positively and significantly affects employee performance. (3) work happiness and innovative work behavior together have a positive and significant effect on employee performance. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/311 10.33005/ebgc.v6i01.311 Journal of Economics, Business, and Government Challenges; Vol. 6 No. 01 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC]; 17-25 2614-4115 10.33005/ebgc.v6i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/311/58 Copyright (c) 2023 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/313 2025-06-23T10:52:43Z ebgc:ART driver

Motive of Millennial Generation Competency in Public Service Implementation in Sidoarjo District Moch. Ali Mashuri   In the organization of the One-Stop Investment and Integrated Services Office of Sidoarjo Regency where there is a cultural clash in the organization, the baby boomer generation has a more rigid behavior in bureaucratic activities and is not following the development of ICT. The millennial generation is very flexible with ICT, is fast paced and wants ease in working in organizations, is bored with routine, and prefers to work behind the scenes. The purpose of this research is to uncover the motive of millennial generation competence in the implementation of electronic-based public services. The research method used is qualitative. Informants are employees of the One Stop Investment and Integrated Services Office of Sidoarjo Regency who fall into the millennial generation category of 8 informants. The results of this study that the motive for developing millennial generation competence in the implementation of electronic-based public services is obtained by millennial generation employees in addition to working to meet their basic daily needs, they want to work according to the rules (standard operational procedures) and the applicable system, achievement motives or rewards, and want to develop soft competence and hard competence to be more professional at work   Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/313 10.33005/ebgc.v2i2.77 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 02 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 101-110 2614-4115 10.33005/ebgc.v2i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/313/57 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/314 2025-06-23T10:52:43Z ebgc:ART driver

Board of Knowledge about Budgeting Regional Financing (APBD) in Sidoarjo Santi Rahma Dewi Kukuh Sinduwiatmo Sarwenda Biduri This study aims to find out how the board's knowledge about the budget in implementing regional financial supervision (APBD). This research was conducted with qualitative methods by presenting elements of questions regarding the board's knowledge of budget and regional financial supervision. Methods of gathering information using interviews and documentation to members of the Sidoarjo Regency council. The results of this study indicate that board members understand the process of determining the budget carried out by the executive, so that they can supervise and control the implementation of the APBD in Sidoarjo Regency. And expect follow-up from the executive on recommendations that have been given by the legislature where so far there has been no follow-up done. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/314 10.33005/ebgc.v2i2.78 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 02 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 110-118 2614-4115 10.33005/ebgc.v2i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/314/59 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/315 2025-06-23T10:52:43Z ebgc:ART driver

Analysis of Government Employee Performance in Keerom Regency, Papua, Indonesia Henderjeta Meho Ferdinandus Christian This study aims to find out and obtain a clear picture of how much influence leadership, motivation, and work discipline have on employee performance in public sector organization.  the study was conducted in Keerom Regency, Papua province, Indonesia. The type of data used is qualitative data and quantitative data. Data collection techniques used were field studies and literature studies. The research was conducted using descriptive quantitative data analysis techniques consisting of research instrument tests, standard assumption tests, and multiple regression analysis. The results showed that the only leadership influence the employee performance. Two other variables, motivation and discipline of work do not prove significantly influence on government employee performance in  Keerom Regency Office of Industry, Trade and Cooperatives. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/315 10.33005/ebgc.v2i2.79 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 02 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 126-135 2614-4115 10.33005/ebgc.v2i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/315/60 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/316 2025-06-23T10:52:43Z ebgc:ART driver

Perbedaan Pengetahuan Balance Scorecard, Motivasi, dan Kompensasi Kinerja dalam Penerapan Keberhasilan Balance Scorecard (Studi pada Sekolah Singapore National Academy) Maria Kumalasari Dwi Suhartini balanced scorecard, performance measures, level of understanding, extrinsic motivation, intrinsic motivation, compensation This research aims to examine the different of balance scorecard’s level of understanding, work motivation and performance compensation toward the success of balanced scorecard’s implementation. The better the understanding of balanced scorecard, motivation and performance compensation are expected to increase the use of performance measures that lead to the success balanced scorecard implementation. The implementation of balanced scorecard success is shown in the use of common and unique performance measures in a balance way. The data collection method used 2x2x2 factorial experimental design, with 48 participants from Singapore National Academy School. Data analysis was performed by two-way ANOVA test. The results show that the level of understanding of the balanced scorecard and performance compensation cause differences in the success of balanced scorecard. Whereas extrinsic and intrinsic motivation do not cause differences in the success of balanced scorecard. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/316 10.33005/ebgc.v1i1.9 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 1 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 50-61 2614-4115 10.33005/ebgc.v1i1 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/316/61 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/317 2025-06-23T10:52:44Z ebgc:ART driver

Public Trust and Financial Transparency of E-Government Implementation in Bandung City Dini Arwati Dini Verdania Latif Indonesia government, at the time, is now trying to implement e-government in each of the Organization. E-government is a technology and information-based system that aims to improve the function of public administration and relations with the public. With e-government, it hoped that information transparency would be created, especially financial information. A transparent system can prevent the misuse of the budget, which affects the high level of corruption. Survey results at the global level show that there are cases of fraud that cause distrust of the government. The study is intended to determine the level of trust of society towards transparency finance in e-government. The research method used is the descriptive method by distributing questionnaires to 200 people of Bandung residents. The results showed that financial transparency in e-government affected people's trust. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/317 10.33005/ebgc.v2i2.81 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 02 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 136-143 2614-4115 10.33005/ebgc.v2i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/317/62 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/318 2025-06-23T10:52:44Z ebgc:ART driver

Technology Constraints in Online Tax Payment: Case of Surabaya City Ailani Almira Hartono Putri Indrawati Yuhertiana Devy Sylvia Puspitasari This study aims to explore in depth the application of the online system of payment of land and building tax (PBB). The research location is in a government office, the Surabaya City Financial and Tax Management Board (BPKPD). This study uses a qualitative method. Interviews were conducted with the intended informants, namely the Surabaya City BPKPD as the tax authorities, and also the citizen as Taxpayers (WP). Miles Huberman's approach is used to analyze data. Stages of research include data collection, then reduced, presented and verified, so as to obtain valid conclusions. Informants are chosen based on the information needs needed by researchers. It can be concluded that the web display of online tax payment services is considered attractive and able to optimize public services. Online service brainware factor namely Human Resources (HR) plays an important role in realizing online services. The hardware factor in the online system is quite good using a good computer, but the internet connection is complained about being slow. Online tax payments that can be done through ATMs and m-banking at three banks in collaboration with the Surabaya City BPKPD are still complained of being convoluted by taxpayers. Fear of making payments online makes taxpayers still pay cash at the teller. The changing of service systems from offline to online requires time for the community to adapt. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/318 10.33005/ebgc.v2i2.83 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 02 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 144-151 2614-4115 10.33005/ebgc.v2i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/318/63 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/319 2025-06-23T10:52:44Z ebgc:ART driver

Decision Making Process of SMEs for Using Social Media Marketing in Industrial Revolution 4.0 Adhania Andika Prayudanti Devi Urianty Miftahul Rohmah digital era; industrial revolution4.0; SMEs; social media marketing Digital era is a characteristic of Industrial Revolution 4.0 that influence towards all aspect of human life. Social media marketing is considered to be one of the technologies in the digital era that can facilitate SMEs to do business activities especially marketing activities, customer relationship, promotion, and innovation. The importance of social media marketing in digital era that its technology easy to use and need low cost. It can be applied in our smartphone, can effectively communicate with customer for promotion and branding. The aim of this paper is to define whether SMEs urgently need social media marketing in industrial revolution 4.0. This paper will review the aspects that can be motivate and disruptions of SMEs using social media marketing. The advantage of social media marketing is one of the case that can motivate SMEs using social media marketing. Meanwhile the trust and lack of the ability to using social media marketing can be disruption. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/319 10.33005/ebgc.v1i2.11 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 1 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 62-66 2614-4115 10.33005/ebgc.v1i1 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/319/64 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/319 2023-07-27T06:40:48Z ebgc:ART

oai:ojs2.ebgc.upnjatim.ac.id:article/320 2025-06-23T10:52:44Z ebgc:ART driver

Auditor Sensitivity Factors in Public Accountant Offices in Surabaya Lucinda Amanda Rista Erry Andhaniwati Sukiswo, Helmy Wahyu This study aims to determine the effect of experience, ethical orientation, and commitment to the ethical sensitivity of auditors at public accounting firms in Surabaya. In implementing the code of ethics, an auditor is required to be sensitive in seeing problems that occur. Ethical sensitivity must be possessed by the auditor before making ethical decisions. This will determine the quality of the decisions taken by the auditor. Data was collected by distributing questionnaires to 43 public accounting firms in Surabaya, and only 21 public accounting firms were willing to accept the questionnaire. Based on the results of the t test, showed that a significant level of experience 0.023 <0.05, ethical orientation idealism 0.012 <0.05, ethical orientation relativism 0.000 <0.05, professional commitment 0.041 <0.05, organizational commitment 0.042 <0.05. The results of this study are the experience and ethical orientation of relativism has a negative effect on the ethical sensitivity of auditors at public accounting firms in Surabaya. The ethical orientation of idealism, professional commitment, and organizational commitment has a positive effect on sensitivity at the Public Accounting Firm in Surabaya. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2019-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/320 10.33005/ebgc.v2i2.91 Journal of Economics, Business, and Government Challenges; Vol. 2 No. 02 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]; 164-168 2614-4115 10.33005/ebgc.v2i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/320/65 Copyright (c) 2019 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/322 2025-06-23T10:52:44Z ebgc:ART driver

Persuasive Communication And Work Effectiveness Enhancing Performance Of Employees In DPRD Merangin Regency Supriyati Misra Yeni Ira Yumita Darham communication; work effectiveness; perfomance Persuasive communication and good work effectiveness could enhance employee performance. The purpose of this studied to determine and analyze variables of the persuasive communication and work effectiveness that affect the performance of the DPRD office staff Merangin Regency. This survey used the survey sampling of 45 office staff with multiple Linear Regression. The results that partially and simultaneously showed the influence of persuasive communication and work effectiveness variables on employee performance and the persuasive communication variables had more enhancing than work effectiveness variables. The value of R is 0.754 or 75.4%  further research can examine qualitative methods or mixed methods or can use other variables so that employee performance can continue to be improved. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-07-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/322 10.33005/ebgc.v3i2.121 Journal of Economics, Business, and Government Challenges; Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]; 81-86 2614-4115 10.33005/ebgc.v3i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/322/77 Copyright (c) 2020 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/323 2025-06-23T10:52:44Z ebgc:ART driver

Pengungkapan Corporate Social Responsibility (CSR) pada Lembaga Keuangan yang Terdaftar di BEI Fadilla Cahyaningtyas corporate social responsibility, financial institutions, company size, profitability, leverage This study aimed to examine the determinant of the disclosure of corporate social responsiblity in the Indonesian financial institutions. By using purposive sampling method, there are 76 financial institutions that used as sample research, with data as much as 228 data. The sample were financial institutions, which had published an annual report between 2014 to 2016. This study uses multiple linear regression analysis to test the research hypothesis. The results showed that firm size and leverage gave a significant positive effect on CSR disclosure. Meanwhile, the calculation of profitability showed no significant effect on CSR disclosure. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/323 10.33005/ebgc.v1i1.5 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 1 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 10-21 2614-4115 10.33005/ebgc.v1i1 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/323/68 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/325 2025-06-23T10:52:44Z ebgc:ART driver

Decision Making Process of SMEs for Using Social Media Marketing in Industrial Revolution 4.0 Adhania Andika Prayudanti Devi Urianty Miftahul Rohmah digital era; industrial revolution4.0; SMEs; social media marketing Digital era is a characteristic of Industrial Revolution 4.0 that influence towards all aspect of human life. Social media marketing is considered to be one of the technologies in the digital era that can facilitate SMEs to do business activities especially marketing activities, customer relationship, promotion, and innovation. The importance of social media marketing in digital era that its technology easy to use and need low cost. It can be applied in our smartphone, can effectively communicate with customer for promotion and branding. The aim of this paper is to define whether SMEs urgently need social media marketing in industrial revolution 4.0. This paper will review the aspects that can be motivate and disruptions of SMEs using social media marketing. The advantage of social media marketing is one of the case that can motivate SMEs using social media marketing. Meanwhile the trust and lack of the ability to using social media marketing can be disruption. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/325 10.33005/ebgc.v1i2.11 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 62-66 2614-4115 10.33005/ebgc.v1i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/325/69 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/326 2025-06-23T10:52:44Z ebgc:ART driver

The Influence of Managerial Ability on Future Performance Luqita Romaisyah Zahroh Naimah managerial abilit; firm size; financial leverage; market to book ratio; sales growth; market share; future performance The establishment of a single market in the ASEAN which is termed the ASEAN Economic Community (MEA) allows a country to sell goods and services easily to other countries throughout Southeast Asia, thus competition is getting tighter. Every firm should be more innovative in order to have a competitive advantage to win the competition in the industry which is reflected by its performance. Managers with a high ability are believed to be able to make projections of future business conditions, thus they can design the right strategy for the procurement and optimization of the firm's resources utilization in producing output which can lead the firm to has a good performance in future. This study analyze the influence of managerial ability to future performance. Some control variables are used in this study, including firm size, financial leverage, market to book ratio, sales growth, and market share. Hypothesis testing in this study used multiple linear regression analysis to analyze data from 291 manufacturing companies listed on the Indonesia Stock Exchange during the 2008-2010 period. The result prove that managerial ability has a positive effect on future performance up to five years later, but the longer time the influence become weaker. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/326 10.33005/ebgc.v1i2.12 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 67-73 2614-4115 10.33005/ebgc.v1i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/326/70 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/327 2025-06-23T10:52:45Z ebgc:ART driver

Satisfaction and Loyalty of Honda Motorcycle Consumers in Jember Reiga Ritomiea Ariescy price; product quality; customer satisfaction; customer loyalty This research aims to analyze the effect of price and product quality on satisfaction and loyalty of Honda motorcycle customers in Jember. The research design is confirmatory research. The research population is all customers of Honda motorcycles in Jember, and then researcher take 114 sample. Researcher take respondents used non-probability sampling techniques with purposive sampling approach. Analysis tool used Structural Equation Modeling (SEM). The results of this research prove that product quality has a significant effect on customer loyalty. Product quality also has a significant effect on customer loyalty. Price does not effect on customer satisfaction, but price has a significant effect on customer loyalty. Customer satisfaction has a significant effect on customer loyalty. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/327 10.33005/ebgc.v1i2.19 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 74-82 2614-4115 10.33005/ebgc.v1i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/327/71 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/328 2025-06-23T10:52:45Z ebgc:ART driver

The Effect on the Information Quality of Mobile Advertising on Brand Attitudes and Purchase Intention in Instagram Egan Evanzha Yudha Amriel information quality of mobile advertising, ads attitudes advertising, brand attitude, purchase intentions In this study, social media Instagram is an application to share the photos and video that is currently widely used for culinary business purposes accessible in the mobile channel. This study aims to determine the effect on the information quality of mobile advertising on brand attitudes and purchase intention. Media research used a third party, namely the culinary @wenaktok in displaying advertising information of a food product because the third party has a better effect in advertising rather than a corporate account. The approach used in this study is the quantitative approach. Type sampling technique of non-probability sampling in this study was convenience sampling.Respondents in this study were 152 respondents who are users of Instagram. Analysis technique used in this study is Partial Least Squares (PLS). This study has shown that the information quality of mobile advertisinghas a significant influence on ads attitudes, brand attitude, and purchase intention. The ads attitude has a significant influence on purchase intentions and brand attitudes. The brand attitude has an influence on consumers' purchasing intentions.The conclusion was that the information quality of mobile advertising in @wenaktok account has a significant influence on the ads attitudes, brand attitudes, and purchase intentions of consumers in food products advertised on social media Instagram through culinary account. So that @wenaktok culinary accounts has information quality mobile advertising that is good to used to advertise in Instagram. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/328 10.33005/ebgc.v1i2.20 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 83-92 2614-4115 10.33005/ebgc.v1i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/328/72 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/329 2025-06-23T10:52:45Z ebgc:ART driver

The Influence of Targeted Profitability and Company Size to Income Smoothing Izzaty Choirina Mudjiumami Yuvico MR Setiawan targeted profitability; company size; income smoothing This research purpose is to know the influence of targeted profitability and company size to income smoothing in manufacture companies listed at Bursa Efek Indonesia period 2015-2017. Method that used for sample target is purposive sampling method. Population of this research are 57 manufacture companies listed at Bursa Efek Indonesia period 2015-2017 which already fulfill the sample criteria that used in this research. To identify companies that did income smoothing practical with using Eckel Index. Result from Eckel Index shown that income smoothing practical also did by a certain companies listed in Bursa Efek Indonesia. Statistic method using multiple linear regression, which are; multicollinearity testing, heteroscedasticity testing, autocorrelation testing, and normality testing. Testing did to proof any significant influence targeted profitability and company size to income smoothing. Research result shown that there is no influence of targeted profitability and company size to income smoothing in manufacture companies listed in Bursa Efek Indonesia period 2015-2017.   Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/329 10.33005/ebgc.v1i2.15 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 93-102 2614-4115 10.33005/ebgc.v1i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/329/73 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/330 2025-06-23T10:52:45Z ebgc:ART driver

Does the Level of Religiosity Determine Budgetary Slacks Behavior as the Result of Superrior Pressure Made Aristia Prayudi Nyoman Ari Surya Dharmawan budgetary slack; obedience pressur; religiosity; governmental organization. This study aimed to investigate budgetary slack behavior due to obedience pressure to authority in governmental organization. This study also evaluates the role of religiosity in determining budgetary slack creation in such situation. The results of experiment with 64 undergraduate students as participants indicate that majority of participants obeyed the order of their immediate superior to create budgetary slack in violation of organization policy. This study also found that participants’ level of religiosity do have impact on their actual behavior to create budgetary slack. Participants with high level of religiosity are documented to create smaller amount of budgetary slack than those who have low level of religiosity when faced with obedience pressure from their superior. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/330 10.33005/ebgc.v1i2.21 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 103-115 2614-4115 10.33005/ebgc.v1i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/330/122 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/331 2025-06-23T10:52:45Z ebgc:ART driver

An Opportunity: Growing of Financial Technology to Stimulate Sharing Economy in East Java Alfiandi Imam Mawardi financial technology; start-up business; sharing economy This paper analyzes the phenomenon of financial technology starts to change conventional financial institution for helping economic development, which the financial technology more likely start-up company is the innovative solution of funding on this country. Financial technology on online-based business offers new opportunities, new investment trends and new funding resources such as lending and capital rising, wealth management and insurance, payment and financial research. I apply generalized method of moment approach on startup company data on financial technology that shows business models and the result shows that financial technology can synergy with financial institution will increase the sharing economy in East Java. Under a competitive industry, financial technology should improve their accountability, accessibility, and reliability to persuade other start-up businesses to growth up together. This paper explains what existing financial technology business model to help start-up business in Indonesia today and how financial technologies to realize good sharing economy in this East Java. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/331 10.33005/ebgc.v1i2.22 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 116-127 2614-4115 10.33005/ebgc.v1i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/331/74 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/332 2025-06-23T10:52:45Z ebgc:ART driver

Implications of the Application of Flipped Classroom Learning Media to Self-efficacy and Student Learning Participant Hesty Prima Rini Wilma Cordelia Izaak self-efficacy; flipped classroom; active learning The importance of learning activeness of UPN Veteran Jawa Timur management program students in the success of the learning process, one of which is influenced by internal factors inherent in students (talents, interests, and IQ), one of which is shown by the level of self-efficacy. This study aims to analyze the implications of application of flipped class room learning media to increase self-efficacy and student learning activities. This research uses quasi experiment or pseudo experiment with one-group-pretest-posttest design model, where the research will be conducted in two cycles of assessment that is the first cycle in the period before the learning process "Interactive Classroom Activities" and "Explicit Instruction Methods" after seven initial meetings before Midtest and after Midtest. This research process is done cyclically as suggested by Kemmis & McTaggart (1988) with respect to plan, implementation, monitoring, and reflection. Test reliability is done by technique test-retest (repeat measurement). The population in this study are all students of Management Faculty of Economics and Business UPN Veteran Jawa Timur. The sample in this research is student of UPN Veteran Jawa Timur Management class of 2015-2016 as experiment class with number of 30 people. Based on the classroom action research conducted by the influence of self-efficacy on student activity, the effect of using flipped classroom learning media on self-efficacy in two different cycles proved to have positive but not significant effect. Second, the influence of the use of flipped classroom learning media visually proved to have a positive and significant impact on student activeness. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/332 10.33005/ebgc.v1i2.14 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 128-134 2614-4115 10.33005/ebgc.v1i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/332/75 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/335 2025-06-23T10:52:45Z ebgc:ART driver

The Role of Public Accounting Firm Quality and Managerial Ownership on the Integrity of Financial Statements in Insurance Companies listed on the IDX Desi Natalia Tampubolon Fajar Syaiful Akbar Managerial Ownership, Ouality of Public Accounting Firm (KAP), and Financial Report Integrity. The intent of the discussion of the study this is to understand and prove empirically the “The influence of management ownership and the eff ect of the quality of the public accounting firm (KAP) on the Integrity of Financial Statements in insurance companies listed on the IDX”.  The discussion of this study applies the “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)”. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2021-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/335 10.33005/ebgc.v4i2.197 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]; 121-128 2614-4115 10.33005/ebgc.v4i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/335/76 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/336 2025-06-23T10:52:46Z ebgc:ART driver

Digital Movement of Opinion Mobilization for Football Tournament Fans in Indonesia: SNA Study #PialaMenpora2021 vs #PersijaDay Vina Devi Yekti Irawan Osly Usman Digital Opinion; #PialaMenpora2021; #PersijaDay This research examines the role of the hashtag #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.   Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2021-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/336 10.33005/ebgc.v4i2.196 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]; 105-120 2614-4115 10.33005/ebgc.v4i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/336/78 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/337 2025-06-23T10:52:46Z ebgc:ART driver

Korean Boy Group Fans in Indonesia: SNA Study #WE LOVE YOU JUNGKOOK vs #FULL ALBUM Tri Nada Nisrina Osly Usman Digital Opinion; #WE LOVE YOU JUNGKOOK; #FULL ALBUM This study examines the role of #WE LOVE YOU JUNGKOOK and #FULL ALBUM onTwitter in shaping digital opinion support mobilization, measuring the comparison of networks,actors between hashtags, and digital opinion. The theory used is the Digital Movement ofOpinion by looking at the level of actors and the system. The research method is a quantitativecombination for communication networks with a sample of 5,000 tweet data: 2500 #WE LOVEYOU JUNGKOOK tweet data with 2964 actors, 1673 relationships and 2500 #FULL ALBUMtweet data with 2027 actors and 1478 relationships using netlytic with qualitative data to analyzethe text study and explain social networks. The results showed that #FULL ALBUM is morecapable of creating mobilization than #WE LOVE YOU JUNGKOOK. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2021-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/337 10.33005/ebgc.v4i2.195 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC] 2614-4115 10.33005/ebgc.v4i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/337/79 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/338 2025-06-23T10:52:46Z ebgc:ART driver

The Effect Of Company Size, Industry Type And Research And Development Intensity On Intellectual Capital Disclosure Ishaq Riana Rachmawati Dewi Anita Wijayanti Intellectual capital disclosure, Company size, Industry type, Research and development intensity. This study aims to determine the effect of company size, industry type, and the intensity of research and development on intellectual capital disclosure. This research uses secondary data in conducting analysis. The dependent variables are intellectual capital and independent variables, namely company size, industry type, research and development intensity. The population of this research is companies that are included in Kompas100 index on the IDX in 2018. The sample used in this study is 100 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) firm size had an effect on intellectual capital disclosure, 2) the type of industry had no effect on intellectual capital disclosure, 3) the intensity of research and development had no effect on intellectual capital disclosure.  Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-07-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/338 10.33005/ebgc.v3i2.126 Journal of Economics, Business, and Government Challenges; Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]; 87-94 2614-4115 10.33005/ebgc.v3i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/338/80 Copyright (c) 2020 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/339 2025-06-23T10:52:46Z ebgc:ART driver

Potential Mapping of Pesantren as Community Economic Empowerment Capital Cahayu Arum Min Tasnim Eni Wuryani investment opportunity set; firm size; firm value 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. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2021-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/339 10.33005/ebgc.v2i1.65 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]; 84-94 2614-4115 10.33005/ebgc.v4i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/339/81 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/340 2025-06-23T10:52:46Z ebgc:ART driver

Female Auditor and Audit Quality Based on Internal Audit Capability Model (IACM) in the Public Sector Rida Perwita Sari Sri Hastuti Oryza Tannar Internal Audit Capability Model (IACM); Competency; Indepedence; Pressure of Obedience; Audit Quality; Partial Least Square (PLS), Public Sector. The purpose of this study is to examine the influence of competence, Independence and Pressure of Obedience to Audit Quality based on Internal Audit Capability Model (IACM). This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of female auditors by taking into account the competence, independence, and pressure of obedience to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of female auditors in the Inspectorate of East Java Province which amounted to 30 female auditors. The results of this study indicate that competence affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence and pressure of obedience do not effect the Audit Quality based on Internal Audit Capability Model (IACM). Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-07-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/340 10.33005/ebgc.v3i2.122 Journal of Economics, Business, and Government Challenges; Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]; 95-106 2614-4115 10.33005/ebgc.v3i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/340/84 Copyright (c) 2020 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/341 2025-06-23T10:52:46Z ebgc:ART driver

Analysis of Transparency and Accountability of Village Fund Management in Bengkalis Sub-district Muhammad Luthfi Iznillah Yesi Mutia Basri village fund; transparency; accountability The existence of village autonomy makes villages free to manage their own household, including in the case of village financial management. The amount of funds obtained by the village demands the village government to be able to manage its finances well, because based on the Minister of Home Affairs regulation no 113 2014 village finances are managed on the basis of transparent, accountable, participatory principles and carried out in an orderly and disciplined budget. The purpose of this study is to determine the level of Transparency and Accountability and how the management of village finances in the district Bengkalis. This research was conducted in Bengkalis District with total 28 villages using Mixed research method. The population in this study were 28 villages and using the Saturated sampling technique. The results of this study indicate that the level of Transparency and Accountability for each Financial Management Stage from Planning, Implementation, Administration, Reporting and Accountability is at the lowest value of 86.64% to 100%, meaning that in managing the financial village of Bengkalis Sub-district has fulfilled the Principle of Transparency and Accountability. Meanwhile, qualitatively there are various obstacles in each stage, ranging from regulatory changes, natural constraints, quality of human resources, even until the delay. However, the local government continues to improve this condition by always providing assistance to the village government, one of which is in the form of training so that village officials as the spearhead of village finance managers have good capacity so that they can manage the village finances well and expected to give a significant impact to the welfare of rural communities. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/341 10.33005/ebgc.v1i2.13 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 135-142 2614-4115 10.33005/ebgc.v1i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/341/82 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/343 2025-06-23T10:52:46Z ebgc:ART driver

Study of Earning Management and Audit Quality in Indonesia Rika Puspita Sari Rida Perwita Sari kap size; kap tenure; audit quality; earning management. The objectivites of the research is to find out empirical evidence of the determine audit quality in mediating the relantionship between KAP size, KAP tenure and earnings managemen. The population of this study was listed companies in the manufacturing sector at the Indonesia Stock Exchange, and the sample was determined based on following criteria: (a) the annual report ended 31 December, (b) not include in financial secto, ect. There were 355 companies meeting the criteria. The technique used is the analysis of Partial Least Square (PLS). The result of this research show that (1) KAP size have significant effect on audit quality; (2) KAP tenure have significant effect on audit quality; (3) Audit quality have significant effect on earning management; (4) KAP size capable of being mediating variabel in the relantionship between KAP size with earning management; (5) KAP Tenure does not capable of being mediating variable in the relantionship between KAP tenure with earning management. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2018-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/343 10.33005/ebgc.v1i2.23 Journal of Economics, Business, and Government Challenges; Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]; 143-152 2614-4115 10.33005/ebgc.v1i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/343/83 Copyright (c) 2018 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/344 2025-06-23T10:52:47Z ebgc:ART driver

Model Of Acceleration Of Economic Development Of Disadvantaged Areas In East Java Province Mohammad Wahed Sishadiyati Economic Potential,, Area,Location Quotient, Shift Share, Klassen, SWOT. The purpose of this study was to determine the role of the leading sectors and their strengths, weaknesses, opportunities and threats to economic development in disadvantaged areas using the LQ, Shift-share, Klasen Typology, SWOT analysis methods. The results of this study conclude: 1) the economic structure of each region (Sampang, Bangkalan, Situbondo, and Bondowoso) is dominated by the agricultural sector, this is supported by abundant natural resource potential, such as the extent of agricultural land; 3) from the demographic aspect, the people in each disadvantaged area, most of whom work in the agricultural sector, either as farmers or as farm laborers; and 4) based on the discussion above, the resulting strategy is based on the development of the agricultural sector, including: a) optimizing management, utilization of natural resources potential, and investor interest in increasing employment; b) improving the quality of human resources for farmers and fishermen, PPL personnel and information networks by utilizing technology in order to increase production capacity; c) improving facilities and infrastructure, as well as improving technology to increase investment, especially in leading sectors; and d) strengthening regional institutions, trade institutions and management of leading sectors in facing competition between regions. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-07-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/344 10.33005/ebgc.v3i2.123 Journal of Economics, Business, and Government Challenges; Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]; 107-116 2614-4115 10.33005/ebgc.v3i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/344/85 Copyright (c) 2020 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/345 2025-06-23T10:52:47Z ebgc:ART driver

Shopping Orientation and Online Trust to Enhance Online Purchase Intentions With Gender Differences as Moderator Nur Ika Effendi Rizki Maulana Akbar Yanti Murni Gender; Online Trust; Online Purchase Intention; Shopping Orientation; The use of the internet now seems to have become a primary need. The growth of e-commerce in Indonesia is driving the popularity of non-cash transactions. The purpose of this study, first to give an overview and the implications of the influence of shopping orientation and trust in online consumer purchase intentions. Second, see gender differences as moderating variables because in the virtual group by gender plays a role in communication and e-commerce transactions. Purposive random sampling and Proportional Random Sampling used in sampling techniques. Regression Modeling of Moderating Variable with a Method of Sub Group used in this study with the analysis tool is SPSS 25. Suggestions that can be recommended for online shopping providers the expected to need a strategy in increasing trends in shopping at home by providing complete information. Also, consumer confidence in the services is crucial with the suitability of goods sold with completed information. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-07-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/345 10.33005/ebgc.v3i2.124 Journal of Economics, Business, and Government Challenges; Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]; 117-126 2614-4115 10.33005/ebgc.v3i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/345/86 Copyright (c) 2020 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/346 2025-06-23T10:52:47Z ebgc:ART driver

Analysis of OCR’s Factor and Sales Promotion on E-commerce Nuruni Ika Kusuma Wardhani Wilma Cordelia Izaak Muhammad Ricki Yohanes Online Customer Review (OCR); sales promotion; buying decision; e-commerce. Indonesia one of the country with the fastest e-commerce growth in 78% of the world, demanding an unavoidable tight e-commerce business competition, thus encouraging some e-commerce to increase promotion and assessment from customers to be more attractive. The convenience offered by e-commerce attracts consumers to move from offline shopping to online shopping. Many factors influence consumers to switch from offline to online shopping, one of it is online customer reviews and sales promotions. The purpose of this study was to determine the effect of online customer reviews and sales promotions on purchasing decisions at the Bukalapak marketplace. The sample of this study was 99 respondents who were measured using Partial Least Square (PLS) analysis. The results of this study indicate that online customer reviews and sales promotions have a positive and significant effect on buying decisions. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-07-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/346 10.33005/ebgc.v3i2.127 Journal of Economics, Business, and Government Challenges; Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]; 127-132 2614-4115 10.33005/ebgc.v3i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/346/87 Copyright (c) 2020 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/347 2025-06-23T10:52:47Z ebgc:ART driver

Relevance Profitability and Managerial Ownership Trough Capital Structure for Company Value Icasania Septentia Dwi Suhartini Capital structure; Company value; Food and beverages; Managerial ownership; Prifitability The company has a goal of achieving going concern and making a profit. Companies that apply economic principles are generally not only oriented towards achieving maximum profit, but also trying to increase the value of the company and the prosperity of their owners. The company's objectives can be achieved by maximizing profitability by with the mechanism of Good Corporate Governance and also considering the selection of an appropriate capital structure to achieve corporate value. This study aims to determine the effect of profitability and managerial ownership on company value with capital structure as an intervening variable. This research sample of 13 food and beverage companies listed on the Stock Exchange in the 2012-2018 observation period. Testing the research hypothesis using the Partial Least Square (PLS) analysis technique. The results showed that profitability negatively affected capital structure and company value. Managerial ownership does not affect the capital structure or company value. Capital structure variables can mediate the effect of profitability on company value, but cannot mediate the effect of managerial ownership on company value Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-07-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/347 10.33005/ebgc.v3i02.347 Journal of Economics, Business, and Government Challenges; Vol. 3 No. 02 (2020): Journal of Economics, Business, and Government Challenges [JoEBGC]; 133-140 2614-4115 10.33005/ebgc.v3i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/347/88 Copyright (c) 2020 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/352 2025-06-23T10:52:47Z ebgc:ART driver

SMALL AND MEDIUM MICRO ENTREPRISES INNOVATION STRATEGIES IN EFFORTS TO FACE THE INDUSTRY REVOLUTION 4.0 Tranggono Egan Evanzha Yudha Amriel Endang Sholihatin Nanang Haryono Innovation strategy, Micro-small and medium enterprises, Industrial revolution 4.0 Micro, small and medium enterprises still rely on conventional ways of doing business. On the other hand, rapid digitalization is integrated with the economy and trade, giving birth to the industrial revolution 4.0. If micro, small and medium enterprises do not want to innovate, they will be disrupted. The research objectives are to describe the innovation strategies of micro, small and medium enterprises in increasing competitiveness in facing the industrial revolution 4.0; and also identify factors that hinder the innovation of micro, small and medium enterprises in increasing competitiveness in facing the industrial revolution 4.0. The method used in this research is qualitative. The research location is in the area of ​​micro, small and medium enterprises in Gresik Regency and Sidoarjo Regency. The conclusion of this research is(a) innovation strategies for micro, small and medium enterprises in increasing competitiveness in facing the industrial revolution 4.0 through marketing with e-commerce marketing through social networking media. One of the strategies is product innovation.(b) Furthermore, the factors that hinder innovation are human resources, capital to innovate, a narrow owner's mindset, and the use of technology that is still simple. lack of strategic partners for innovation, managementmicro small and Medium Enterprises who are kinship and less professional, and lack of permits micro small and Medium Enterprises. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-08-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/352 10.33005/ebgc.v4i1.162 Journal of Economics, Business, and Government Challenges; Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]; 24-31 2614-4115 10.33005/ebgc.v4i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/352/89 Copyright (c) 2021 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/353 2025-06-23T10:52:47Z ebgc:ART driver

Workshop Activities to Increase Team Cohesiveness at the Department Learning Center (DLC) Meidiya Ende Repa Devi Damayanti Department LC (DLC) is a work unit of PT. GREAT INTEGRATED. DLC functions as an employee training and development facilitator at PT. GREAT INTEGRATED. in DLC there is less than optimal output and there are consumer complaints regarding the quality of the implementation of the training program in the form of conveying information on less than optimal training implementation schedules. Employees also express complaints when working with a team, even when working deadlines. These complaints: the appearance of anxiety, dizziness, and lack of comfort when working in a team. The results of the open system diagnostic method found that the complaint was caused by conflict in interaction between teams, which was caused by limited non-formal communication, such a situation resulted in the intensity of direct interaction between team members being less than optimal. This form of communication causes misunderstanding, the misunderstanding is not because the team is unable to express opinions, so further forms of intervention for DLC are a function of the team itself, because the cohesiveness of the DLC team is not optimal and it is necessary to carry out team building activities to increase team cohesiveness. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/353 10.33005/ebgc.v6i01.353 Journal of Economics, Business, and Government Challenges; Vol. 6 No. 01 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC]; 26-30 2614-4115 10.33005/ebgc.v6i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/353/90 Copyright (c) 2023 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/354 2025-06-23T10:52:47Z ebgc:ART driver

Influence of Fan Attachment and Attitude towards Impulsive BTS Meal Purchasing Interest among Army (BTS Fans) Dewi Deniaty Sholihah Nurkholis Majid Fan attachment, Attitude, and Impulse Buying Interest This research aims to examine the factors that cause impulse buying by Army (BTS fans) which are influenced by attachment and attitude towards the product. The research was conducted by involving BTS fans who are members of groups affiliated with Kapanlagi.com media. The sample in the study was 97 people, representing a response rate of 97% of the target sample. Data analysis was conducted using PLS 3.0 and showed that fan attachment can trigger impulsive buying activity carried out by Army. In addition, attachment also has an impact on improving the view of the product by having a label with the BTS logo as a brand. However, the attitude towards the product does not necessarily lead to impulse buying interest because it requires attachment factors to build spontaneous purchases Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/354 10.33005/ebgc.v6i01.354 Journal of Economics, Business, and Government Challenges; Vol. 6 No. 01 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC]; 31-36 2614-4115 10.33005/ebgc.v6i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/354/91 Copyright (c) 2023 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/355 2025-06-23T10:52:48Z ebgc:ART driver

Development of a Project-Based Learning Monitoring Application for Programming Courses Bonda Sisephaputra Ghea Sekar Palupi Ronggo Alit Reisa Permatasari In higher education programming courses, students often perform individual practical activities using their own devices, resulting in varying conditions and difficulty in ensuring proper application of the taught concepts. Limited access to equipment further hampers student progress. To address these challenges, implementing the Scrum framework in programming courses is proposed. Scrum offers problem-solving approaches emphasizing collaboration, self-organization, and cross-functional teams for effective teamwork and optimal solutions. However, existing project management tools like Trello and Notion, although free, have limitations when applied to Scrum. Trello lacks multi-sprint support, while Notion's complex customization features complicate usability. To overcome these limitations, this research aims to develop an application specifically tailored to Scrum practices. The objective is to design and create a comprehensive application that serves as both a learning platform and a project management tool. By leveraging this application, students will be able to enhance their learning experience and perform better project management, ensuring effective collaboration and communication among team members. The proposed application will address the limitations of existing tools and provide a seamless Scrum implementation within the programming course. Ultimately, the research seeks to improve the overall effectiveness and efficiency of programming education by empowering students with a robust and user-friendly platform that aligns with the Scrum framework. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-11-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/355 10.33005/ebgc.v6i2.355 Journal of Economics, Business, and Government Challenges; Vol. 6 No. 02 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC]; 72-80 2614-4115 10.33005/ebgc.v6i2 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/355/96 Copyright (c) 2023 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/358 2025-11-18T12:48:42Z ebgc:ART driver

Implementation of Corporate Social Responsibility (CSR) and Its Impact on the Company's Financial Performance Karimah, Naura Firdausi Sukiswo, Helmy Wahyu CSR, Financial Performance, Sales The purpose of this research is to find out how PT Petronika implements Corporate Social Responsibility (CSR) and to identify the impact of CSR programs on the company’s financial performance. The research utilizes qualitative data from two sources: including primary data consisting of interviews, while secondary data consisting of a record of letter disposition and PT Petronika’s financial reports. This study used semi-structured interview methods, observation, and documentation in its data collection. The test results show that CSR has a positive impact on the PT Petronika’s financial statements, which is reflected in an increase in sales that affects the level of profit. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2024-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/358 10.33005/ebgc.v7i01.358 Journal of Economics, Business, and Government Challenges; Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]; 42-47 2614-4115 10.33005/ebgc.v7i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/358/101 Copyright (c) 2024 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/362 2025-06-23T10:52:48Z ebgc:ART driver

Analysis of Behavioral Factors Influence The Audit Judgment Sukiswo, Helmy Wahyu Rachman, Helmy Aulia judgment behaviour audits Personal characteristics of audit judgment refer to individual traits that can influence the auditor's decision in making audit decisions. Some of the personal characteristics that are relevant in this context include personal risk assessment, level of confidence, technical knowledge, professional ethics, and communication and social interaction skills. The level of confidence plays an important role in making audit decisions, with auditors who are more confident tend to be more likely to take risks in issuing audit opinions. Strong technical knowledge is a prerequisite for producing accurate and up-to-date audit assessments. Professional ethics are the foundation for maintaining the independence and integrity of the auditor, while communication and social interaction skills are necessary to collaborate effectively with the audit team and clients. Overall, the auditor's personal characteristics have a significant impact on the quality and integrity of the audit results produced. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2022-11-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/362 10.33005/ebgc.v6i2.362 Journal of Economics, Business, and Government Challenges; Vol. 6 No. 02 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC]; 65 - 71 2614-4115 10.33005/ebgc.v6i2 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/362/95 Copyright (c) 2023 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/383 2025-11-18T12:48:43Z ebgc:ART driver

The Role of Microinsurance in Helping Industrial Enterprises (MSME) in Indonesia Lesar, WIlilam Stephanus Tristan Lesar Iriani, Ririt This journal discusses a number of key aspects regarding the role of microinsurance in driving industry development. First, microinsurance provides financial protection to micro and small businesses, which are often the backbone of the industrial sector in Indonesia. This protection helps reduce the risks associated with business failures and losses due to disasters or other unforeseen events. Second, microinsurance encourages investment and innovation in industrial sectors by providing a sense of security to entrepreneurs. This can accelerate the growth and diversification of domestic industries, which  in  turn  can  create  jobs  and  increase productivity.Overall,  this  journal concludes that microinsurance has a significant role in supporting industrial development in Indonesia. By providing protection and financial support to micro and small businesses, microinsurance has the potential to become a driver of sustainable and inclusive economic growth in the country. However, collaborative efforts from the government, financial institutions and the private sector are still urgently needed to maximize the benefits of microinsurance for the development of Indonesian industry. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2024-11-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/383 10.33005/ebgc.v7i02.383 Journal of Economics, Business, and Government Challenges; Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]; 58-67 2614-4115 10.33005/ebgc.v7i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/383/107 Copyright (c) 2024 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/385 2025-06-23T10:52:48Z ebgc:ART driver

The Role of Leadership, Communication and Commitment in Effective Organizational Change Budiono communication, change management, employee commitment, leadership The impact of globalization, changes in consumer demands, new technology, and new expectations from society have made organizations face new threats and opportunities. Organizational changes need to be made so that an organization can continue to have a competitive advantage and survive. Organizations really need to be able to find the right changes and manage those changes effectively. Change models that provide an overview of the important stages in an effective organizational change process have been developed by many researchers. Organizational change can occur whether planned or unplanned. Organizations can make changes to existing products, structures, strategies or people. Whatever type of change occurs in an organization, organizational change will fail if there is no effective communication, appropriate leadership, employee commitment, and readiness to change. Organizational leaders know that change needs to be managed effectively in order to achieve desired results. There are many factors that can create effective organizational change. This research focuses on the impact of leadership, communication and employee commitment on organizational change. Organization members who will implement changes in an organization. They may resist change if they do not have adequate information about why the organization needs change and what the results of the proposed change will be. In addition, leadership has a very important role in organizational change. Organization members need to feel a sense of security from their leaders, so they feel confident that change will improve the organization and bring benefits to all of them. Organization members really need to know whether the organization has the capability to implement the proposed changes. Keywords: communication, change management, employee commitment, leadership Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2024-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/385 10.33005/ebgc.v7i01.385 Journal of Economics, Business, and Government Challenges; Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]; 22-29 2614-4115 10.33005/ebgc.v7i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/385/99 Copyright (c) 2024 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/390 2025-11-18T12:49:37Z ebgc:ART driver

The Effect of External Auditor, Financial Distress, and Audit Committee on Audit Report Lag Mahendra, Fachreza Desca Rachman, Helmy Audit Report Lag Audit Tenure Auditor Industry Specialization Financial Distress Audit Committee Competence This study aims to analyze the effect of audit tenure, auditor industry specialization, financial distress utilizing the proxy of the Altman Z-Score formula, and audit committee measured by audit committee competence on audit report lag. The population includes property and real estate companies listed on the Indonesia Stock Exchange in 2020 – 2022, from which the samples of 128 data free from outlier are selected through purposive sampling. The secondary data involved in this study are derived from the companies’ financial reports and annual reports accessed from the official websites of the Indonesia Stock Exchange and respective companies, and are analyzed by multiple linear regression processed by SPSS 25 software. The research results exhibit that audit tenure and audit committee competence have no effect on audit report lag; financial distress with the proxy of Altman Z-Score formula has a positive effect on audit report lag; and auditor industry specialization has a negative effect on audit report lag. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/390 10.33005/ebgc.v6i01.390 Journal of Economics, Business, and Government Challenges; Vol. 6 No. 02 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC]; 50-66 2614-4115 10.33005/ebgc.v6i2 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/390/97 Copyright (c) 2023 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/403 2025-06-23T10:52:49Z ebgc:ART driver

Application of Auditor Professionalism Attitudes in the Audit of Assets and Cash KAP Rudiana Fibriani Waluyo, Naufal R. Muh. Syah Arief Atmaja Wijaya Audit Auditor Professionalism Cash and Iventory Audit, Auditor, Professionalism, Cash, and Inventory The aim of this study is to evaluate the effectiveness of the audit process in ensuring the accuracy and completeness of financial statements and to identify the auditor's role in enhancing corporate transparency and credibility. The research method used is descriptive with an exploratory approach. The audit process involves four main stages: planning and designing the audit approach, testing controls and transactions, performing analytical procedures and detailed testing of balances, and completing the audit and issuing an audit report. The results of this study indicate that a systematic and competent audit process can effectively identify errors and irregularities in financial statements, thereby enhancing the quality of information provided to users. Auditor professionalism—encompassing competence, independence, and adherence to ethical standards—plays a crucial role in ensuring the quality of audits. Auditors from KAP Rudiana Febriani demonstrate their effectiveness in evaluating internal controls, conducting physical verification of fixed assets, and ensuring the validity of asset ownership documentation. The audit process is essential for improving accountability and transparency in corporate financial management. This study underscores the importance of continuous auditor training and professional development to maintain proficiency and address challenges in the audit process. Furthermore, the article contributes by offering practical insights into audit practices that promote transparency and advancing academic discussions on the role of professionalism in enhancing the reliability of financial reporting. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2024-12-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/403 10.33005/ebgc.v7i02.403 Journal of Economics, Business, and Government Challenges; Vol. 7 No. 02 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]; 110-124 2614-4115 10.33005/ebgc.v7i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/403/111 Copyright (c) 2024 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/1108 2025-06-23T10:52:49Z ebgc:ART driver

Termination of Construction Works Contract (Case Study on Polytechnics at The Ministry of Finance in 2021) Johantri, Bagas Aprilia, Rachma Yustiani, Syanni Contract Terminations Construction Project Government Procurement Tender This research aims to identify the causes of contract termination in construction projects within government agencies involved in the procurement of goods and government services. Government procurement of goods and services has its own regulations where changes in regulations and environmental conditions can result in changes in the management of construction work contract implementation. This study is a qualitative-research with a case study on a simple construction project at a polytechnic under the Ministry of Finance. The research uses primary data from interviews and job documentation. Theme analysis is employed in this study. The results indicate that the theme causing contract termination is costs factor that related to mismanagement of cash flow practices. The ease of doing business for suppliers in participating in tenders can result in them taking on more projects than their financial capacity allows. For regulators, this research can serve as preliminary information for the need to strengthen regulations. For participants in government procurement of goods and services, this study provides insights into risk mitigation for detectingcontract terminations. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2024-09-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/1108 10.33005/ebgc.v7i01.1108 Journal of Economics, Business, and Government Challenges; Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]; 1-21 2614-4115 10.33005/ebgc.v7i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/1108/98 Copyright (c) 2024 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/1383 2025-11-18T12:48:15Z ebgc:ART driver

The Relationship Between Green Accounting and Environmental Performance with Financial Performance Rosdiana, Aria Environmental Performance Financial Performance Green Accounting Return on Asset In the current era, economic competition is highly intense. Consequently, companies are striving to enhance their financial performance by generating profits or gains, often without considering environmental management practices that may lead to environmental damage. The purpose of this study was to examine the relationship between green accounting and financial performance, the relationship between environmental performance and financial performance, and the combined impact of green accounting and environmental performance on financial performance. The population for this research consists of energy companies listed on the Indonesia Stock Exchange during the period 2018-2022. The research employs purposive sampling, and based on the specified criteria, a total of 11 companies were selected as samples. The results of this research indicate that green accounting does not have a positive relationship with financial performance. However, environmental performance is positively relationship with financial performance. Moreover, green accounting and environmental performance, when considered simultaneously, exhibit a positive relationship with financial performance measured using return on assets. This finding contributes to understanding the importance of environmental factors in the context of corporate finance, thereby encouraging companies to pay more attention to environmental management practices in their efforts to enhance financial performance. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2024-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/1383 10.33005/ebgc.v7i01.1383 Journal of Economics, Business, and Government Challenges; Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]; 30-41 2614-4115 10.33005/ebgc.v7i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/1383/100 Copyright (c) 2024 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/1465 2025-11-18T12:48:42Z ebgc:ART driver

Social Construction and Communication Pattern of Fishermen Community in South Java Sea Coast Irzameingindra Putri Radjamin Febriani, Maria Estherina  Tanzil, Tjhan Silviana Natalie, Abigel Chintya Angelina, Nathania Veronica Laurensia, Jessica Vania Gabriela, Gracia Social Construction Social Communication Social Capital Communication Pattern Fisherman Community By considering the structure of environmental economic resources, which is the foundation for survival and as a social unit, a fishing community's sociocultural existence may be based on its reliance on the exploitation of marine and coastal resources. Having a very strong patron-client relationship structure, using optimal self-ability and adaptation, being competitive and achievement-oriented, appreciating skills and life success, being open and expressive, having a high level of social solidarity, having a system of division of labor, and engaging in consumptive behavior are the traits that make up the communication pattern of the fishing community. The purpose of this study is to identify and analyze social constructions and communication patterns in fishing communities living on the southern coast of Java. This study uses a qualitative approach with a literature study method. In Javanese society, sociologically, tradition has an important role in social action to identify its function and role at the same time in the group. The study's findings indicate that the social capital of the fishing communities along Java's southern coast, which includes social relations, social norms, respect, and trust, has an impact on the welfare and productivity of these communities. These communities are the center of organizing and preserving human capital with the fishermen's communication pattern, which is a process of exchanging ideas and meanings between individuals who communicate with each other. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2024-11-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/1465 10.33005/ebgc.v7i02.1465 Journal of Economics, Business, and Government Challenges; Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]; 78-89 2614-4115 10.33005/ebgc.v7i01 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/1465/108 Copyright (c) 2024 Journal of Economics, Business, and Government Challenges

oai:ojs2.ebgc.upnjatim.ac.id:article/1468 2025-06-23T10:52:50Z ebgc:ART driver

Comparative Analysis of State-Owned Property Insurance Policies: A Study Between Indonesia and Other Countries Pertiwi, Agnesti Shiffa Nurbiyanto, nurbiyanto This study aims to analyze the implementation of public asset insurance policies in the Philippines, New Zealand, and Australia and to evaluate how these policies can be adapted or applied in Indonesia. The research methods employed include literature review, interviews, and documentation. The results indicate that each country adopts different approaches tailored to their specific contexts and needs. The Philippines has the National Indemnity Insurance Program (NIIP) that provides comprehensive insurance protection for key government assets, New Zealand has the Local Authority Protection Programme (LAPP) designed to protect local government infrastructure, and Australia has Comcover, which offers insurance and risk management services for Australian government entities. The insurance policies in these three countries reflect national priorities and risk mitigation strategies, yet all aim to enhance the resilience and protection of public assets. The study finds that several elements of public asset insurance policies from the Philippines, New Zealand, and Australia can be adopted in Indonesia to improve the protection of state assets. For instance, the Philippines' flexibility in accessing the reinsurance market and adjusting insurance coverage, New Zealand's joint insurance program to protect national infrastructure, and Australia's efficiency in claims and comprehensive government equity protection. Adapting these elements in Indonesia is expected to enhance efficiency, coverage, and financial stability when facing various risks. Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur 2024-11-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/1468 10.33005/ebgc.v7i02.1468 Journal of Economics, Business, and Government Challenges; Vol. 7 No. 02 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]; 90-109 2614-4115 10.33005/ebgc.v7i02 eng https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/1468/110 Copyright (c) 2024 Journal of Economics, Business, and Government Challenges 31fb9f7118d9f7b5c52c2c468d5d86c7