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Jurnal Ekonomi dan Bisnis
Number of Followers: 0  Open Access journalISSN (Print) 1979-6471 - ISSN (Online) 2528-0147 Published by Universitas Kristen Satya Wacana  [3 journals]
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- Impact of psychosocial stress COVID-19 on job satisfaction: Job stress and
job insecurity as mediation variables
Authors: Juwita Sari, Nur Laily, Fastha Aulia Pradhani
Abstract: During a pandemic, the environment around employees is considered a virus carrier, which can endanger their lives. Employees also fear that they will carry the virus and infect their surroundings. This condition is called psychosocial stress. This study aims to prove empirically how psychosocial stress from the impact of COVID-19 can affect employee job satisfaction. Add the variables of job stress and job insecurity as the variables tested indirectly. This study uses a quantitative method with data from the snowball sampling technique on direct sales employees in Surabaya. Two hundred thirty seven samples are obtained. The findings show no direct effect between the psychosocial stress impact of COVID-19 on employee job satisfaction. However, adding indirect test variables, namely job insecurity and job stress, shows significant results. That is, explains that the characteristics of employees in Surabaya agree that they feel the effects of psychosocial stress due to COVID-19. However, these conditions do not affect whether they are satisfied or not at work. Nevertheless, when they feel insecure about their job, and there is stress from work, they feel unsatisfied. The findings of this research provide a theoretical contribution to managing employee stress management in the current turbulent times.
PubDate: 2023-05-11
DOI: 10.24914/jeb.v26i1.7274
Issue No: Vol. 26, No. 1 (2023)
- The impact of social assistance on households’ transfer behavior: A
micro data analysis
Authors: Anita Kristina, Mohtar Rasyid, Putu Ayu Pramitha Purwanti
Pages: 1 - 19
Abstract: This paper investigates whether public transfers crowd-out inter-household transfers in Indonesia. Using household data from Indonesia Family Life Survey (IFLS-3 & IFLS-4), this study evaluates the impact of direct cash transfer programs (Bantuan Langsung Tunai, BLT) on inter-family transfer (i.e., monetary transfer from parents, siblings, child, and other family members who do not live co-residently). The results indicate that, in general, the crowding-out effect is relatively small. This effect is statistically significant only in urban households but not rural ones. This finding suggests that expanding public transfer under formal social security programs to cover poor households does not significantly reduce the existence of informal transfers. Further, public transfers potentially improve the distribution of household income.
PubDate: 2023-02-07
DOI: 10.24914/jeb.v26i1.4354
Issue No: Vol. 26, No. 1 (2023)
- Identification of soft competencies aspects in human resource development
in the industrial era 4.0
Authors: Medianta Tarigan, Fadillah Fadillah
Pages: 21 - 44
Abstract: This systematic literature review aims to provide an overview of the research related to the soft competency aspects required in industry 4.0 on human capital development. This study used the PRISMA model and included 284 articles from the Scopus, ScienceDirect, and Springerlink databases and three additional report articles with a publication period of 2010 to 2021, which were then selected according to inclusion and exclusion criteria. Thirty-two articles are considered eligible for the further qualitative analysis process. All were analyzed using a content analysis approach that three experts carried out. The result of the analysis shows that articles mention 11 aspects of soft competencies. These aspects are leadership, working with people, customer orientation, communication, task & responsibility engagement, decision making, problem-solving, creative & innovative orientation, flexibility & adaptability, learning orientation, emotional resilience, and problem-solving. These eleven aspects are then classified into Managing People, Tasks, and Self Competencies.
PubDate: 2023-03-06
DOI: 10.24914/jeb.v26i1.5466
Issue No: Vol. 26, No. 1 (2023)
- Exchange rate responses to macroeconomic announcement on the COVID-19
pandemic
Authors: Dedy Rahmatullah, Diny Ghuzini
Pages: 45 - 66
Abstract: This study examines the effects of macroeconomic announcements on the USD/IDR exchange rate before and during the COVID-19 pandemic, and the difference between the impact of positive and negative announcements on the exchange rate. To measure the macroeconomic announcement, a surprise component is used, that is the difference between actual data and market forecasts. The data in this research are daily time series from 1 January 2014 to 30 November 2020. The actual data and market forecasts for each indicator are obtained from Bloomberg. To test the exchange rate response to the macroeconomic announcement, the Ordinary Least Square (OLS) analysis method is used with heteroskedasticity and autocorrelation consistent (HAC). This study finds that during the COVID-19 pandemic, the USD/IDR exchange rate is more sensitive to the surprise component of the macroeconomic announcement compared to the period before the COVID-19 pandemic. This research also finds evidence that positive Indonesian news and negative US news have a significant effect on changes in the USD/IDR exchange rate.
PubDate: 2023-03-09
DOI: 10.24914/jeb.v26i1.4868
Issue No: Vol. 26, No. 1 (2023)
- Corporate tax planning, the use of SPV, board independence, and firm value
Authors: Iman Sofian Suriawinata, Siti Almurni
Pages: 67 - 90
Abstract: Although many studies discuss the significant role of special purpose vehicles (SPVs) in the corporate tax planning context, no prior empirical research exists on the value relevance of such use. Our study fills the gap by investigating the impact of the use of SPVs in corporate tax planning on firm value. Since tax planning is a risky endeavor, of particular interest is the role of corporate governance mechanisms in ensuring that firms select optimal levels of corporate tax planning activities and preventing managerial diversion of tax-saving related cash flows. Using moderated regression analysis on a sample of 119 listed non-financial firms from 2013 to 2017, we find that the use of SPVs in corporate tax planning enhances firm value and that corporate tax planning moderated by board independence also increases firm value.
PubDate: 2023-03-09
DOI: 10.24914/jeb.v26i1.6383
Issue No: Vol. 26, No. 1 (2023)
- The role of competitiveness as mediating effect of environmental
uncertainty on performance of fisheries companies
Authors: La Hatani
Pages: 91 - 122
Abstract: Current research purpose to analyze and explain the influence of environmental uncertainty on competitiveness and fishery company performance, then also aims to examine the mediating role of competitiveness. This research uses a quantitative approach, with data collection using questionnaires. The sampling in this study was determined based on criteria represented by 3 people at the management level of 19 fishing companies (i.e. directors, operational managers, and supervisors), thus a total sample of 57 managers in the fisheries company. Data analysis and hypothesis testing in this current research using generalized Structured Component Analysis (GSCA). Research findings indicate a positive and significant influence between environmental uncertainty on competitiveness and fishery company performance. Similarly, the competitiveness has a positive and significant effect on fishery company performance. Lasty, competitiveness has a role as partial mediation of the influence environmental uncertainty toward fishery company performance. The practical implications of the results of this study are the importance of fishing companies to adapt to environmental uncertainties in order to create competitiveness and improve company performance.
PubDate: 2023-04-05
DOI: 10.24914/jeb.v26i1.3470
Issue No: Vol. 26, No. 1 (2023)
- Obedience pressure and group pressure: An experimental study on
whistleblowing
Authors: Ulfa Ulfa, Intiyas Utami
Pages: 123 - 140
Abstract: Obedience pressure is when individuals receive commands from their superiors to act unethically. Group pressure refers to individuals within a group that considers unethical actions acceptable. Meanwhile, whistleblowing refers to the reporting action of whistleblowers aware of fraud in their workplaces. This research aims to examine the causal association between obedience pressure and group pressure, and whistleblowing intentions. This research uses a 2x2 between-subject experimental study. Our subjects are students from an accounting department in Central Java. Our results demonstrate that individuals under low obedience pressure have higher whistleblowing intentions than those under high. Second, individuals under low group pressure have higher whistleblowing intentions than individuals under high group pressure. Third, there is an interaction between obedience pressure and group pressure on whistleblowing intentions. This research contributes to the whistleblowing literature and informs companies in developing an optimal whistleblowing system.
PubDate: 2023-05-02
DOI: 10.24914/jeb.v26i1.3950
Issue No: Vol. 26, No. 1 (2023)
- Cash social assistance Covid-19, welfare, and economic performance in
Indonesia
Authors: Iwan Hermawan, Maria Widyarini
Pages: 141 - 164
Abstract: The Cash Social Assistance Covid-19 (BST Covid-19) aims to help the community affected by the Covid-19 pandemic. However, the assistance index (the social assistance amount per household), which is relatively small and has a uniform magnitude, is "considered" not yet accommodating to the various economic burdens of the community, especially in urban areas. The BST-19 has also become vague in maintaining purchasing power. This study tries to analyze the BST Covid-19 impact on the household's welfare in urban and rural regions, and, at the same time, relate it to Indonesia's economic performance. This study uses a quantitative approach to the Computable General Equilibrium Model (CGE). Secondary data is needed to support the construction of the model. The data come from Central Bureau Statistics, the Ministry of Social Affairs, the Ministry of Finance, previous research results, etc. The study results show that the provision of Covid-19 BST positively impacts household welfare even though it has not been reflected at the macroeconomic level. Differentiation of the BST Covid-19 index considers the economic burden in which the household lives will potentially increase assistance benefits. The provision of BST Covid-19 combined with community empowerment programs or policies has proven to have better benefits than only being provided with social assistance.
PubDate: 2023-05-11
DOI: 10.24914/jeb.v26i1.6350
Issue No: Vol. 26, No. 1 (2023)
- Fraud hexagon in the motives to commit academic fraud
Authors: Gracella Theotama, Yeremia Denny Waskita, Aprina Nugrahesthy Sulistya Hapsari
Pages: 195 - 220
Abstract: Fraud, especially in the academic field was a challenge in every educational institution. Every fraud has the motives behind it. One of the framework that explain the motives of fraud is fraud hexagon. Therefore, this research use fraud hexagon framework as a tool and concept for detecting academic fraud. This research was conducted at the Faculty of Economics and Business, Satya Wacana Christian University with a total sample of 270 active accounting students who were obtained using the Slovin formula. This research aim to examine the variables in the fraud hexagon as a student’s motive to intend to commit academic fraud. For the research method, this study use quantitative approach with six independent variables and one dependent variable. Based on the result of research that obtained, simultaneously, the six factors influence the intention to commit academic fraud at the Faculty of Economics and Business, Satya Wacana Christian University. While partially, the factors that have a significant effect to commit academic fraud is rationalization.
PubDate: 2023-05-19
DOI: 10.24914/jeb.v26i1.7395
Issue No: Vol. 26, No. 1 (2023)
- Effect of organizational size and intellectual capital on organizational
performance
Authors: Ira Cahyaning Tyas, Indira Januarti
Pages: 221 - 244
Abstract: Public sector reform must always maintain the trust mandated therefore it is necessary to apply the principles of a new management philosophy that demands to development and manage intangible assets, especially intellectual capital. Based on this, this study aims to analyze and obtain empirical evidence of the effect of organizational size and intellectual capital with The SICAP Project model (human resource development and service quality) on organizational performance. The population of this research is the entire Provincial BPS work unit (Satker) totaling 34 work units for the period 2018-2020, with an observation data of 100. The data analysis technique uses unbalanced data panels with the EVIEWS 9 application. This research has succeeded in proving that human resource development and service quality have a positive effect on organizational performance. However, the size of the organization has no impact on organizational performance. The contribution of this research theoretically supports the sources-based view theory. While other contributions are for stakeholders in the Central Bureau of Statistics (BPS) in improving their organizational performance by empowering their resources, both in the form of tangible and intangible assets so that the quality of service improves.
PubDate: 2023-05-24
DOI: 10.24914/jeb.v26i1.7206
Issue No: Vol. 26, No. 1 (2023)
