The Implementation of Business Ethics in Educators to Improve the Quality of School Services

The application of business ethics is a very important aspect and needs special attention, because the quality of good school services can be obtained if the application of business ethics runs effectively. The purpose of this study is to determine the relationship of business ethics and teacher work discipline to the quality of school services. The research method in this journal uses a descriptive qualitative approach, with a critical data analysis model based on data collection in the form of library research, namely the research method for collecting and analyzing data and references to texts/literature. Ethics refers to ordinary human conduct on what is permissible and what is not permissible. Discipline is a particular type or pattern of character developed by the habit of performing those acts, which can be formed by training the desired behavior patterns and expected behaviors in an attitude that leads to living performance. Service quality refers to all economic activities that generate results that meet prime expectations, whether physical goods or services (non-physical). Discipline is a particular type or pattern of character developed by the habit of performing those acts, which can be formed by training the desired behavior patterns and expected behaviors in an attitude that leads to living performance. Service quality refers to all economic activities that generate results that meet prime expectations, whether in the form of physical goods or services (non-physical). The results of this study indicate that the application of business ethics is in the high category. In addition, the influence of teacher work discipline on the quality of school services is in the medium category. Based on the research results, there are several recommendations that are needed to improve the effectiveness of quality management, including making continuous improvements and optimizing the total quality management (TQM) approach

The Impact of Peer-to-Peer (P2P) Lending on Business Development of Small and Medium-Sized Enterprises

The problem faced by most micro-entrepreneurs in Indonesia is financing business. Peer-to-peer (P2P) lending is a non-bank financial institution that can be an alternative source of financing because of the requirements and easy application usage. This study aims to analyze the impact of peer-to-peer lending on business expenses, business turnover, total employment, total sales of products, and profits before and after obtaining a peer-to-peer lending loan and analyze factors affecting the increase in business turnover after getting a loan through peer-to-peer lending. The methods used in this study include the descriptive analysis method, paired t-test, and ordinary least square (OLS). The paired t-test results indicate that there is a significant difference between business expenses, business turnover, the amount of labor, the number of product sales, and profit before and after obtaining a peer-to-peer lending loan. The result of analysis with the OLS method shows that the length of business and expenditure of the business has a significant effect on the development of respondents' business turnover.

The Implications of Board Independence and Foreign Ownership on Audit Quality of Manufacturing Firms in Nigeria

This study investigated the implications of board independence and foreign ownership on audit quality of manufacturing firms in Nigeria. The specific objectives of the study are to examine the effects of board independence as well as foreign ownership on audit quality of manufacturing firms quoted in Nigeria. Secondary data were carefully collected from a total of fifty eight (58) quoted manufacturing firms in Nigeria for the period (2010 – 2018) and the binary model of regression (logit, probit and gombit) was properly used for hypotheses testing. The outcome reveals that board independence had a positive and insignificant influence on audit quality while foreign ownership had a positive and significant influence on audit quality. The study therefore recommends that composition of the board should be such that its function is not undermined and one of such ways is to have an appropriate mixture with non-executive directors. Also having foreign ownership could enhance audit quality given the different corporate cultures they may possess.

The role of Applied Higher Education in achieving the SDGs: The Example from the Faculty of Vocational Studies at Universitas Airlangga

Abstractthe whole world has been made aware of the importance of sustaining human life on this earth. The economic improvement felt in the last decade is the result of increasing industrialization around the world. This has a fairly serious impact in terms of natural damage and social life. Fundamental changes are urgently needed to break the chain of socio-environmental damage that threatens the survival of future generations. These fundamental changes can be started from changes in the concept of education. Education is still considered the key to development both in terms of human resources and innovation. Applied education can be a door in the teaching of new abilities and skills based on the SDGs. This study aims to describe the role of applied or vocational education in achieving SGDs. The Faculty of Vocational Studies at Universitas Airlangga can be an example of how applied higher education institutions have the potential to achieve the SDGs goals. Based on the results of our study, it appears that the role of applied educational institutions has the potential to achieve the SDGs targets. The results of this study have a significant impact on future policy directions and institutional development. Keywords: SDGs, higher education institution, sustainable development, thematic analysis.

Do Accounting, Market, and Macroeconomic Factors Affect Financial Distress? Evidence in Indonesia

This paper aims to investigate the effect of accounting, market, and macroeconomic factors on financial distress. The investigations were expanded by constructing seven research models to simulate all factors. The research sample includes companies listed on the IDX from 2016 to 2020 which produce 1.710 data. This paper finds that retained earnings (RETA) and earnings (EBITTA) as part of accounting factors have a role in weakening financial distress and can be consistently tested in several research models. Equity (MVE) as part of the market factor weakens financial distress and is consistently tested. Although solvency (SOLV) was described as the company's ability to maximize debt, it is not consistently tested in several research models. Finally, it was found that deflationary conditions caused financial distress which represented macroeconomic factors. This paper makes a practical contribution to companies and governments to evade financial distress

A Bibliometric Analysis of Tax Evasion Issues in the Last Decade

This examination to discover the pattern of research publications on tax evasion issues. This article aims to unveil and to map research trends in tax evasion issues. By using bibliometric approach, all research publications related to tax evasion issues in the online Scopus database were analyzed. The authorship, number of citations, journal sources, institutions, and countries, were examined. The result showed that the number publications in this area are still dominated by western countries (USA is the most influential country in research publication related to tax evasion issues). It is believed that research funding factors became one of the factors why the Western countries still dominate the number of publications nowadays. The results of this study also conclude that the issue of tax evasion are becoming more popular among academics within the area of the taxation. In addition, this study reveals that the development of research publications in this area is growing.

The Role of Mediating effects of User Satisfaction and Behavioural Intention on the Influence of the e-Tax System on Tax Compliance Behaviour: An application of Bootstrapping Technique

The purpose of this study was premised on the role of mediating effects of user satisfaction and behavioural intention on the influence of the quality of the e-tax system on tax compliance behaviour. A mixed-methods approach (sequential explanatory design) was applied where the qualitative findings were used to supplement the results from the quantitative findings. A PLS-SEM technique with SmartPLS 3 was used to analyse data quantitatively while the qualitative data were analyzed using thematic analysis. The results revealed that behavioural intention mediates only the relationship between information quality and tax compliance behaviour. When multiple mediators are used (behavioural intention and user satisfaction) the findings unveiled that service quality and system quality have a significant positive indirect effect on tax compliance behaviour.

How To Build Continuance Intention On Jenius App Users

The availability of various kinds of transaction services via smartphones will certainly affect its users. The theme of Financial Technology (Fintech) is also developing which includes transactions through smartphone applications. The big question arises, namely what are the factors that influence Jenius-App users to be intense in using the application? Its Benefit? Or its Risk?. This study tries to examine the factors that affect Continuance Intention on Jenius App users. Smart PLS 15 is used in this study by using Outer Model and Inner Model. The Results show that it is only three hypotheses are accepted. First, Perceived Usefulness Affect Continuance Intention. Second, Perceived Ease of Use Affect Perceived Usefulness. Third, Perceived Risk Affect Perceived Ease of Use.

Analysis of the Participation of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers in Utilizing Tax Incentives Affected by the COVID-19 Pandemic

This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this study used in-depth interviews with 2 informants who were a tax consultant and a small-medium enterprise accountant. The findings show that the effectiveness of the COVID-19 tax incentive is still lacking, and it is in line with the participation of MSMEs that is still low in utilizing tax incentives. The low participation of MSMEs in utilizing tax incentives can be seen from the data, which shows that after 5 months of running the program, out of around 2.3 million MSMEs, only 200,000 have taken advantage of this facility. The tax consultant states that the scheme that has been implemented in mitigating the financial burden of MSMEs is not effective for the object of incentives in not substantial. The informant suggests incentives to cover value-added tax also. The government is expected to create a new and better incentive scheme. The new incentive scheme is also to provide an equilibrium of responsibility for both government and society. This paper contributes theoretically by examining new types of tax incentives, namely COVID-19 tax incentives, and helping policymakers make better tax incentive schemes in the future.

Optimization of Stock Portfolio Using the Markowitz Model in the Era of the COVID-19 Pandemic

Stocks are one of the popular investment instruments traded in the capital market. The popularity of stock purchase has developed along with the massive financial literacy movement. However, the massiveness of this movement must be balanced with knowledge and expertise in managing stock instruments since they have a high return rate and high risk. One way to manage stocks is by developing an optimal stock portfolio based on the Markowitz model. The Markowitz model is a method that formulates the elements of return and risk in an investment, and specifically the elements of risk can be minimized through diversification and combination of various investment instruments into a portfolio. By using the Markowitz method, investors can take advantage of all available information as a basis for maximizing the portfolio. This study aimed to determine which stocks can form an optimal portfolio, especially in the era of the COVID 19 pandemic and the optimal proportion of the portfolio that is feasible to obtain from stocks listed in the LQ 45 Index. The study samples involved stocks listed in the LQ 45 Index. The data analysis technique applied in this study was portfolio optimization using the Markowitz model. The results of this study showed that the optimal portfolio consisted of BBCA with a weight of 78.09% and BRPT with a weight of 21.91% which produced an expected return of 2.35% and a standard deviation of 7.01%.