Subjects -> BUSINESS AND ECONOMICS (Total: 3530 journals)
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    - BUSINESS AND ECONOMICS (1229 journals)
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BUSINESS AND ECONOMICS (1229 journals)            First | 1 2 3 4 5 6 7 | Last

Showing 1201 - 1400 of 1566 Journals sorted by number of followers
Sustainable Technology and Entrepreneurship     Full-text available via subscription   (Followers: 13)
International Research Journal of Management Science     Open Access   (Followers: 12)
Journal of Innovation & Knowledge     Full-text available via subscription   (Followers: 11)
Propel Journal of Applied Management     Open Access   (Followers: 10)
Marine Economics and Management     Open Access   (Followers: 9)
Revista de Marketing y Publicidad     Open Access   (Followers: 6)
Jurnal Ekonomi dan Bisnis Airlangga     Open Access   (Followers: 5)
Journal of Behavioural Economics and Social Systems     Open Access   (Followers: 3)
Data Science in Finance and Economics     Open Access   (Followers: 3)
Digital Business     Open Access   (Followers: 2)
Asia-Pacific Journal of Rural Development     Hybrid Journal   (Followers: 2)
International Journal of Business Reflections     Open Access   (Followers: 2)
Revista Processus de Estudos de Gestão, Jurí­dicos e Financeiros     Open Access   (Followers: 1)
Cleaner and Responsible Consumption     Open Access   (Followers: 1)
Cleaner Logistics and Supply Chain     Open Access   (Followers: 1)
Journal of New Business Ventures     Full-text available via subscription   (Followers: 1)
The African Review     Full-text available via subscription   (Followers: 1)
Management & Economics Research Journal     Open Access   (Followers: 1)
Entrepreneurship Education and Pedagogy (EE&P)     Full-text available via subscription   (Followers: 1)
Continuity & Resilience Review     Hybrid Journal   (Followers: 1)
International Journal of Business, Humanities, Education and Social Sciences     Open Access  
Decision Analytics Journal     Open Access  
Sustainable Operations and Computers     Open Access  
International Entrepreneurship Review     Full-text available via subscription  
International Journal of Advanced Statistics and IT&C for Economics and Life Sciences     Open Access  
Journal of Social and Economic Statistics     Open Access  
FIIB Business Review     Hybrid Journal  
Evaluation Journal of Australasia     Hybrid Journal  
Policy Design and Practice     Open Access  
Energy Conversion and Economics     Open Access  

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International Journal of Business, Humanities, Education and Social Sciences
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2775-7684 - ISSN (Online) 2685-0931
Published by Universitas Teknologi Yogyakarta Homepage  [2 journals]
  • Meboya’s Meaning in Strengthening the Influence of the Peer Attitudes on
           Student’s Professional Skepticism

    • Authors: Putu Yunartha Pradyana Putra, I Putu Gede Diatmika
      Pages: 1 - 13
      Abstract: This study examines the effect of peer attitudes on the professional skepticism (PS) of accounting students in the Buleleng Regency. We predict that peer attitudes representing strong (weak) pressure on PS will encourage accounting students to be more (less) skeptical. Using a between-subject experimental procedure, our hypothesis was significantly supported. Furthermore, this study identifies differences in the influence of peer attitudes towards PS among students who have a professional (non-professional) meaning on local genius meboya. In this study, the professional (non-professional) meaning of local genius meboya is a proxy for the higher (lower) inherent skepticism. The results of the differential test between groups indicate that the meaning of certain cultural values can strengthen the influence of peer attitudes towards PS. Our results identify the importance of developing human resource policies in accounting firms, particularly the professional skepticism of accountants and auditors.
      PubDate: 2022-08-23
      DOI: 10.46923/ijbhes.v4i1.152
      Issue No: Vol. 4, No. 1 (2022)
       
  • An Analysis of Company Size, Ownership Structure, Intensity of Fixed
           Assets, and Inventory Intensity on Tax Avoidance: A Case of Retail
           Companies

    • Authors: Nyimas Belinda Thania Setiadi, Atika Jauharia Hatta Hambali, Deranika Ratna Kristiani, Muhammad Subandi
      Pages: 14 - 21
      Abstract: This study aims to analyze the effect of firm size, managerial ownership structure, inventory intensity, and fixed asset intensity on tax avoidance. State revenues sourced from the taxation sector may decrease due to tax avoidance practices, and the company's main motive for doing so is to minimize the amount of tax owed that must be paid by the company. Several factors influence companies in tax avoidance, this study uses inventory intensity variables that are still rarely used by other researchers with the reasoning that this ratio can affect the effective tax rate. This study uses 11 retail companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2019. The sampling method is purposive sampling and the analytical technique used is multiple linear regression analysis. The results of the study prove that inventory intensity and fixed asset intensity have a positive effect on tax avoidance, while the firm size and managerial ownership structure do not affect tax avoidance.
      PubDate: 2022-08-23
      DOI: 10.46923/ijbhes.v4i1.122
      Issue No: Vol. 4, No. 1 (2022)
       
  • Sustainability Report Disclosure Activities at Company Value

    • Authors: Tri Siwi Nugrahani, Titis Nuryaningtyas, Wiyasto Dwi Handono
      Pages: 22 - 28
      Abstract: This study examines corporate social responsibility activities listed on the IDX, both economic, social and environmental activities and corporate governance. In addition, this study aims to investigate the effect of social responsibility and governance activities on firm value. The research hypothesis is that economic, social, and social responsibility activities and corporate governance positively affect firm value. The sample of this research is 174 companies using the purposive sampling method, with the provisions of companies that compile sustainability reports during the year of observation, namely 2015 to 2020. The research data is from sustainability reports. The Multiple Linear Regression test is used to analyze the data. The results prove economic activity, society, and the environment positively and significantly affect firm value. In addition, corporate governance has a positive and significant effect on firm value. Future studies should test by differentiating the industrial sector from CSR and GCG activities to test the consistency of the research results.
      PubDate: 2022-08-23
      DOI: 10.46923/ijbhes.v4i1.153
      Issue No: Vol. 4, No. 1 (2022)
       
  • Animated Movie as Means to Expose Students’ Friendship Values on
           English Subjects

    • Authors: Dyah Mukaromah, Dyah Ayu Rahmawati
      Pages: 29 - 32
      Abstract: This study focuses on the process of character-building teaching through the use of animated movie. The process of character building teaching, precisely on the teaching of positive values of friendship among students within the lessons of English. The animated movie in this research was a medium used to teach students. This study aimed to describe the English teaching strategies within character-building content. The animated movie was selected as a teaching medium since most students enjoy watching movies. Movies provide not only entertainment but also lessons because they have different themes and storylines, such as family, friendship, the journey of life, and much more. As a teacher, the messages in the movie can be used as a reference to teach students. This study demonstrated the importance of friendship values and the role of values and morals messages in a movie to teach students. “Ralph Breaks the Internet” movie has a unique and meaningful friendship story. This movie teaches the values of a friendship, such as supporting one another as friends. The results show that this movie provides values that can be designed as English learning materials in teaching moral values, such as friendship.
      PubDate: 2022-08-23
      DOI: 10.46923/ijbhes.v4i1.149
      Issue No: Vol. 4, No. 1 (2022)
       
  • The Inculcation of Character Values in Child Mentoring Program of PPA
           Domby Kid's Hope 2 Yogyakarta

    • Authors: Salamah, Elizabeth Susi Setiarini
      Pages: 33 - 37
      Abstract: This study aimed to: 1) review the implementation of the Child Mentoring Program of PPA Domby Kid's Hope 2 Yogyakarta, 2) examine the process of inculcating character values of PPA Domby Kid's Hope 2 Yogyakarta, 3) find out the supporting and inhibiting factors in inculcating character values in Child Mentoring Program of PPA Domby Kid's Hope 2 Yogyakarta. This study employed a descriptive qualitative approach. Data were collected by observation, interview, documentation, and study of documents. Data analysis was conducted using the Miles and Huberman Interractive Model, which consisted of data collection, condensation, data display, and conclusion drawing. The validity of the data was obtained by using triangulation of the source. The results of the study showed that: 1) Child Mentoring Program of PPA Domby Kid's Hope 2 Yogyakarta using Holistic Integralistic Approach which develops all child's potencies either physical, cognitive, socio-emotional, and spiritual, 2) the implementation of character values was integrated with every mentoring activity by using habituation, exemplary, reward, and punishment, and civilizing Senyum, Sapa, Salam dan Terimakasih (3S-T). The main character values that were embedded in Domby Kid's Hope 2 foster children were religious, honest, disciplined, independent, tolerant, hard-working, caring, and respectful of others. In addition, 3) inhibiting factors that emerged according to this study were foster children's characters that have been formed before, time constraints, the attitude of foster children such as laziness, lack of fighting spirit, and inconsistencies, as well as mentor changes. Meanwhile, the support of foster children's parents, the commitment of the volunteers, and the spirit of mentoring children to be better were supporting factors in the inculcation of the character values in foster children.
      PubDate: 2022-08-23
      DOI: 10.46923/ijbhes.v4i1.150
      Issue No: Vol. 4, No. 1 (2022)
       
  • The Influence of Site Attraction, Price, Accessibility, and Facilities on
           Satisfaction: A Case Study in Grojogan Sewu Tawangmangu Nature Park

    • Authors: Rahmat Slamet Suyoto, Budiono Sulistyadi
      Pages: 38 - 45
      Abstract: This research was conducted at Grojogan Sewu Tawangmangu Nature Park, to know the influence of site attraction, price, accessibility, and facilities on satisfaction. Data collection is done by distributing questionnaires and the sampling technique is using purposive sampling, which is based on certain considerations. The sample criteria used in this study were 97 respondents of visitors to Grojogan Sewu tourist destination. The analytical tool used to determine the magnitude of the influence of the independent variable on the dependent variable in this study is using multiple linear regression. The results found that the facilities variable has no influence on satisfaction, meanwhile, site attraction, price, and accessibility variable partially has a significant influence on satisfaction.
      PubDate: 2022-08-23
      DOI: 10.46923/ijbhes.v4i1.135
      Issue No: Vol. 4, No. 1 (2022)
       
 
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