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                <text>LOCAL OWN-SOURCE REVENUE AND ITS DETERMINANTS</text>
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                <text>The purpose of this research is to obtain empirical evidence about the effect of Total Population, Domestic Investment, and Gross Regional Domestic Product towards Local Own-source Revenue. The object of this research are districts and cities in the province of Banten in 2016-2020. Sample of this research were selected using census method and testing was performed using multiple linear regression method. The observation of this research are 8 Districts and cities in the province of Banten namely Pandeglang District, Lebak District, Tangerang District, Serang District, Tangerang City, Cilegon City, Serang City, and South Tangerang City. The result of this research are Total Population, Domestic Investment, and Gross Regional Domestic Product simultaneously have significant effect toward Local Own-source Revenue. Partially, Total Population and Gross Regional Domestic Product has a significant effect towards Local Own-source Revenue, while Domestic Investment does not have a positive effect toward Local Own-source Revenue.</text>
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                <text>Fandy William1, Karina Harjanto2</text>
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                <text>PERI IRAWAN</text>
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                <text>ANALYSIS OF TECHNOLOGY READINESS AT RURAL BANKS IN FACING THE INDUSTRIAL REVOLUTION 4.0 (CASE STUDY ON RURAL BANKS IN THE SPECIAL REGION OF YOGYAKARTA)</text>
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                <text>information technology, rural bank readiness, management support, knowledge, business environment</text>
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                <text>This study aims to determine the readiness in adapting the use of information technology at Rural Banks to improve customer service during the covid-19 pandemic. This research is quantitative research conducted at the Rural Bank in the Special Region of Yogyakarta. Samples are categorized based on the category of assets according to the book and location. This study uses 6 factors that are used to see the readiness to use information technology, namely management support, facilitating conditions, management knowledge, business environment, infrastructure development, and regional competitiveness. The results show that on average, Rural Banks in the Special Region of Yogyakarta have good readiness in facing the industrial revolution 4.0. Good readiness was demonstrated by Rural Banks that were categorized as Book 3 assets in the City of Yogyakarta and Rural Banks that were categorized as Book 2 assets in Bantul Yogyakarta.</text>
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                <text>Dwi Hari Laksana1, Shinta Heru Satoto2</text>
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                <text>https://jurnal.stie-aas.ac.id/index.php/IJEBAR</text>
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                <text>ISLAMIC LEADERSHIP AND ORGANIZATIONAL CULTURE: ITS INFLUENCE ON EMPLOYEES PERFORMANCE OF SHARIA FINANCE</text>
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                <text>Islamic Leadership, Organizational culture and Employee Performance</text>
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                <text>This research aims to examine the influence of Islamic leadership and organizational culture on employee performance. This research was conducted at sharia multi-finance company. This type of research is quantitative research. The sampling method in this research is the saturated method. sampling of 70 respondents. Data analysis used the SPSS program with multiple regression analysis. The research results show that Islamic leadership has a positive influence on employee performance. What leaders do becomes an example and model for their subordinates. Leadership also requires the totality of its subordinates to work optimally to support maximum performance improvement. Leaders have also shown the same attitudes, thoughts and work patterns, while the organizational culture has not. affect employee performance. because the indication is that every employee is still guided by the old culture without disrupting performance. Furthermore, Islamic leadership and organizational culture variables simultaneously have a positive effect on employee performance. This variable does have a strong relationship. Organizational culture will not be created without a leader who is of course followed by organizational members.</text>
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                <text>Lisa Efrina</text>
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                  <text>Vol 8, No 1 (2024) IJEBAR  Vol. 8, Issue 1, March 2024</text>
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                <text>ORGANIZATIONAL JUSTICE AND WORK MOTIVATION: THE PERSPECTIVE OF&#13;
CIVIL SERVANT GROUPS IN BANTEN AND CENTRAL JAVA PROVINCES</text>
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                <text>justice; distributive; procedural; interactional; motivation</text>
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                <text>The purpose of this study was to uncover the effect of organizational justice&#13;
(procedural justice, distributive justice, and interactional justice) on the work&#13;
motivation of BAPENDA employees in Banten and Central Java Provinces. The data&#13;
were collected using a survey with a purposive sampling technique. The sample size of&#13;
the study was 587 persons, which involved 200 civil servants at Central Java Province&#13;
BAPENDA and 387 civil servants at Banten Province BAPENDA. The data were&#13;
analyzed using multigroup Structural Equation Modeling (SEM). The results of the&#13;
study showed that organizational justice (distributive, procedural, and interactional&#13;
justices) can explain and predict the work motivation in the cultural group&#13;
background of Banten and Central Java. The involvement of the two different cultural&#13;
groups in this study indicated that the analysis supports the high model fit. In other&#13;
words, the psychometric properties of the model measurements was not disturbed by&#13;
the group presence, aka disturbed by the deceptive response.</text>
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                <text>Minrohayatia, Sakina Nusarifa Tantrib*, Prisila Damayantic Shine Pintor Siolemba Patirod,</text>
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                <text>PERI IRAWAN</text>
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                  <text>Vol 8, No 1 (2024) IJEBAR  Vol. 8, Issue 1, March 2024</text>
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            <description>A name given to the resource</description>
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                <text>THE EFFECTS OF TRANSFER PRICING, THIN CAPITALIZATION, FIRM SIZE, AND TAX HAVEN COUNTRY UTILIZATION ON TAX AGGRESSIVENESS</text>
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                <text>Aggressiveness, Transfer Pricing, Capitalization, Firm, Haven, Tax</text>
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                <text>This research aims to examine the effects of transfer pricing, thin capitalization, firm size, and tax haven country utilization on tax aggressiveness. This study uses manufacturing sector companies listed on Indonesia Stock Exchange (IDX) during 2017 – 2021 period. The total of samples used were 14 manufacturing sector companies for 5 years. This study used multiple linear regression analysis with the assistance of SPSS 25. The results of this research indicated that transfer pricing and thin capitalization have no effect on tax aggressiveness. While, firm size has a positive and significant effect on tax aggressiveness. Also, tax haven country utilization has negative and significant effect on tax aggressiveness This research has an implication for related parties, especially the Directorate General of Taxes of the Republic of Indonesia and taxpayers in minimizing tax aggressiveness</text>
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                <text>Ruknan1, Oki Iqbal Khair2, Muhammad Givary Diraga3</text>
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                <text>The aim of this research is to analyze the application of Digital Marketing strategies to increase sales of MSME products assisted by BUMDES Kujati Perdana in Karangjati Village, Pandaan Pasuruan District. Digital Marketing makes it easier for MSME to attract consumers and increase product sales. The obstacles experienced occurred because Human Resources were less competent in managing Digital Marketing.This study uses a qualitative method. The informants in this research are MSME business actors assisted by Bumdes Kujati Perdana. The research location chosen in this research is the Karangjati BUMDES Office Center, Pandaan Bypass, Karangjati Village, Pandaan Pasuruan District. The sample was selected using purposive sampling method. The subject population is 35 MSME entrepreneurs whose businesses have registered permits with the number of samples selected as many as 10 MSME entrepreneurs assisted by Bumdes Kujati with the aim of knowing the application of digital marketing strategies in increasing sales of MSME products. In this research are Technical Triangulation and Source Triangulation. The research data obtained using this technique is through interviews, then observation and documentation. The results of this research are that Digital Marketing is able to increase sales of MSME products. Digital Marketing also helps MSME in online product sales transactions with consumers via social media and E-Platforms. commerce. Obstacles experienced by MSME business actorsFirst BUMDES Kujati development in Karangjati Village, Pandaan Pasuruan District, namely Human Resources are still less competent in using Digital Marketing. Apart from that, the inconsistency of Human Resources in managing Marketing Strategies through Digital Marketing is also an obstacle for MSME players to increase sales of MSME products. This obstacle occurs because MSME actors only focus on production and offline buying and selling systems.</text>
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                <text>The highest source of state revenue comes from tax revenue,according to the DGT&#13;
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source is used for the construction of facilities for communities throughout&#13;
Indonesia. A taxpayer is required to always comply both in terms of reporting&#13;
property through a notification letter (SPT) and tax payments each year. The object&#13;
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industrial sites in East Java compared to other regions. Sampling techniques in this&#13;
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maintained in the midst of extraordinary technological developments in the&#13;
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sanctions and different taxpayer compliance, the special specifications in this study,&#13;
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knowledge and tax sanctions. The stages of this research include: (1) Preparing&#13;
questionnaires related to factors that affect awareness, technology-based&#13;
knowledge, tax sanctions on MSME taxpayer compliance (2) Preparing research&#13;
proposals; (3) distributing questionnaires for MSME taxpayers in Sidoarjo and&#13;
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that has been processed; (7) preparing publication outputs; (8) making a final&#13;
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the variables of awareness, technology-based knowledge, tax sanctions and&#13;
compliance of MSME taxpayers, especially from the questionnaire items&#13;
distributed.</text>
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                <text>PRODUCT DIFFERENTIATION AND BRAND AWARENESS STRATEGIES IN INCREASING INTEREST IN BECOMING SHARIA BANKING CUSTOMERS</text>
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                <text>Islamic banking is a type of financial institution whose activities are based on sharia principles which aim to be free from usury. In the development of attracting people to become sharia banking customers, there are obstacles, especially in the marketing sector. So, an appropriate marketing strategy is needed, so that sharia banking can be accepted by the public. In this research, as a form of sharia banking to win the competition, a product must be created that is different from similar products, this difference is called product differentiation. Apart from that, companies need to raise public awareness of their existence with a positive and innovative impression through the products they offer. This research uses descriptive quantitative research with a sample size of 100 people. The results of this research show that together product differentiation and brand awareness influence interest in becoming a customer; (2) product differentiation has a positive effect on purchasing interest; (3) brand awareness has a positive effect on purchasing interest.</text>
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                <text>Neng Evi Kartika1, Dikdik Hardjadi2, Wely Hadi Gunawan3</text>
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            <name>Title</name>
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                <text>THE INFLUENCE OF ACCOUNTABILITY IN VILLAGE FUND ALLOCATION, VILLAGE POLICIES, AND VILLAGE INSTITUTIONS ON TOURISM MANAGEMENT&#13;
(An Empirical Study of Edutourism in Teluk Perepat)</text>
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            <name>Subject</name>
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                <text>Financial management, accountability, policy, village institutions</text>
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                <text>The main objective of this study is to investigate how accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community influences the financial management of edutourism. The research methodology adopted is a comparative causal research approach, aiming to explore the cause-and-effect relationships among various factors. The study specifically took place at Eduwisata Teluk Perepat in Tanjung Pinang Village II, focusing on the local community as the research population. Data collection involved using a purposive sampling method, resulting in a sample size of 70 respondents. Information was gathered through a questionnaire, and subsequent analysis was carried out using multiple linear regression tests performed with SPSS version 25. The research findings reveal that accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community, both separately and in combination, significantly influence the financial management of Eduwisata Teluk Perepat in Tanjung Pinang Village II.</text>
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            <name>Creator</name>
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              <elementText elementTextId="76254">
                <text>Uci Khusnul Fadila1, Riana Mayasari2*, Deni Widi Alfiansyah3, Ryna Agustina4&#13;
Shakila Putri Permata5</text>
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            <name>Source</name>
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                <text>https://jurnal.stie-aas.ac.id/index.php/IJEBAR</text>
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                <text>2024-02-26</text>
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                <text>PERI IRAWAN</text>
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                <text>PDF</text>
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            <name>Language</name>
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                <text>ENGLISH</text>
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                <text>TEXT</text>
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