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RJOAS: Russian Journal of Agricultural and Socio-Economic Sciences

ISSN 2226-1184 (Online)

RJOAS is awarded the DOAJ Seal of Approval for Open Access Journals!

ISSUE 3(75), March 2018

Full-cover issue: PDF, 7.26 Mb (download)

Table of Content

Urriola N.N., Aquino C.A., Baral P.

  • IMPACT OF AGRICULTURAL EXPORTS ON ECONOMIC GROWTH OF PERU: THE CASE OF AVOCADO AND GRAPES; pp. 3-11
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.01

Abstract and key words:

  • Agricultural sector in Peru contributes to 7.7% of Gross Domestic Product (GDP), accounts for 15% of the total export earnings and employs 25% of the labor force. Agriculture products such as grapes and avocadoes have seen notable export successes in the recent years compared to the country’s traditional exports, such as sugar and coffee. Research of the connection between agriculture exports and economic growth wasn’t given serious attention until recently. This study seeks to analyze and quantify the impact of the selected agricultural products’ exports on the Peruvian economic growth using an annual time series data from 1998 to 2016 obtained from Central Bank of Peru and International Trade Centre. Grape exports, avocado exports, agriculture growth rate, real exchange rate and price consumer index for each year of the stipulated period were used as determinant factors of the economic growth. Ordinary Least Square regression, Augmented Dickey Fuller test, Phillip Perron test and Granger Causality tests were used for data analysis. The findings revealed that while agriculture growth rate and the avocado exports have a positive impact on the real GDP, the grape exports and price consumer index have a negative impact. Tests showed that, with the exception of the real exchange rate, all determinants achieved stationary at level I(0). Moreover, there was a unidirectional causality in the relation between the agriculture growth rate and the real GDP, and between grape and avocado exports and agriculture growth. The study recommends policy options including value addition, the incentive for private investment, and improvement of the traditional agricultural production techniques for a proper diversification of Peruvian economy in the future.
  • Peru, economic growth, agriculture, Augmented Dickey Fuller test, Phillip Perron test, Granger Causality.

Situmorang P., Ahmad R., Noor F.B.M., Nursadi H.

  • STRENGTHENING THE ROLE OF GOVERNMENT IN RESOLVING FRAUD AND DISPUTES OF THE FLAT MANAGEMENT; pp. 12-23
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.02

Abstract and key words:

  • The public concern with the housing issues and conditions including flat management becomes current phenomenon in developing countries such as Indonesia. However, less attention has been paid by researchers to discuss the role of government in the flat management. The fact is that fraud and disputes often occur as a result of the management of flats such as management fees and monthly billing invoice becoming the main issue at the court. Through case law approach method with four different cases, this paper therefore captures several issues related to the management of flats. For instance, this paper discusses a case where flat management companies tend to increase maintenance fees without having a consent or agreement, both from owners and tenants. Disputes are also related to transparency of collected management fees by flat management companies, causing dissatisfaction from the owners and tenants. Hence, this paper suggests that there is the need of government’s role in the flat management issues. This suggestion is relevant to the idea of exercising government’s power through monitoring flat management companies in order to comply with flat legislation. This paper argues that the use of government’s authority could be practised through monitoring system and setting up administrative procedure on the management of flats.
  • Flats management, fraud, disputes, government, authority.

Putri I.R., Faida L.R.W., Fandeli C., Purwanto R.H.

  • TOURIST DECISION IN MOUNT MERBABU NATIONAL PARK, INDONESIA; pp. 24-35
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.03

Abstract and key words:

  • This study aims to determine decision-making regarding tourist visit, preferences and average time of visit. The study was conducted using quantitative approach. The results exhibit travelers' characteristics are dominated by males within 15-30 age range. The average income is generally less than IDR 2,000,000 with monthly travel budget up to IDR 500,000 due to visiting motivation, that is, quiet and natural environment. Most tourists were originally from Central Java region, so transportation used in general is a private motorcycle and travel cars. Tourists’ visitation is for recreation purposes with friends which generally last for two days with about 2 to 5 times annualy. Lastly, travel activity most favored by tourists is camping.
  • Visitation decision, tourist, national park, mount Merbabu, ecotourism.

Suasih N.N.R., Darma I.K., Sara I.M.

  • THE ROLE OF SUBAK (TRADITIONAL FARMERS INSTITUTION IN BALI) TO FARMERS WELFARE AFTER THE CULTURAL LANDSCAPE OF SUBAK INSCRIBED AS A WORLD HERITAGE; pp. 36-47
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.04

Abstract and key words:

  • In 2012, the UNESCO inscribed cultural landscape of subak as a world heritage, so that farmers in the region are not permitted to convert their rice fields. This study aimed to analyze the role of government, and the institutional role of subak on the farmers welfare in the area of subak which is inscribed as world heritage, namely in the Pakerisan watershed. The analysis technique used is descriptive analysis and inferential analysis by SEM-PLS approach, where the role of subak institution functioned as a moderator on the effect of the government's role to the farmers’ welfare. The results show that the role of subak strengthens the government's role to the farmers’ welfare in the area of landscape subak which is inscribed as world heritage. Government program to achieve sustainable agricultural development can synergy with subak as an institutional which is control the watering system, so that the program can be received and adopt by farmers.
  • Subak, government, farmers, welfare, institution.

Susmianto, Hermanto, Nurmayanti S.

  • THE EFFECT OF ETHICAL LEADERSHIP AND ORGANIZATIONAL CULTURE ON WORK ETHOS AND ITS IMPACT ON ORGANIZATIONAL PERFORMANCE: A CASE STUDY IN REGENCY DEPARTMENT OF LANDS OF LOMBOK ISLAND, INDONESIA; pp. 48-55
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.05

Abstract and key words:

  • A leader should be concerned about the influence of his leadership on working culture and environment of the employees. These responsibilities include the ethical responsibility of treating employees with mutual respect, service, fairness, and honesty. This study aimed to determine the influence of ethical leadership and organizational culture on the work ethos and its impact on the performance of the organization on the Department of Lands. A quantitative research method was applied in this study. The sample of research are 69 respondents with cluster sampling method. The research was conducted at National Department of Lands in Lombok Island. The data analysis technique used is SEM using SmartPLS 3.0 program. The results showed that ethical leadership has no significant effect on work ethos, while organizational culture has a significant effect on work ethos. Furthermore, both work ethos and ethical leadership had a significant effect on organizational performance, organizational culture has a significant effect on organizational performance.
  • Ethical leadership, organizational culture, work ethos, organizational performance, lands.

Soemiarsono B., Ananda C.F., Khusaini M., Susilo

  • REVENUE SHARING REFORMULATION IN INDONESIA TAXATION: RESOLVING VERTICAL FISCAL INEQUALITY? pp. 56-62
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.06

Abstract and key words:

  • Revenue Sharing Reformulation (RSR) serves to reduce Vertical Fiscal Imbalance (VFI). The current RSR Indonesia formula is still unable to reduce VFI, so there needs to be a RSR reformulation. This research uses quantitative approach method to measure VFI before and after RSR reformulation. RSR Reformulation was obtained through literature review, then simulation was performed. The results of this study indicate that RSR reformulation considering fiscal needs, fiscal capacity, and regional efforts. The variables used in the RSR reformulation are population, equal share, poverty, land area, fiscal responsibility, personal emolument factor, and development factor.
  • Share revenue, Vertical Fiscal Imbalance, policy, taxation, simulation.

Yolanda, Sumarni

  • FINANCIAL PERFORMANCE AND FACTORS INFLUENCING ITS BANKING COMPANIES IN INDONESIA STOCK EXCHANGE; pp. 63-72
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.07

Abstract and key words:

  • This study is about the influence of corporate governance on corporate performance in Indonesia. Data from 20 banking companies in Indonesia Stock Exchange for the period of five years 2011-2016 conducted a panel data analysis with modeling by conducting Chow and Hausman tests. The results show that the influence of corporate governance (institutional share ownership, independent comers, audit committee and board of directors), non performing loan and loan to deposit ratio have an effect on company performance measure. in particular, the findings indicate that non performing loans have a negative and significant effect on return on assets, and audit committee variables have a positive and significant impact on return on equity, whereas while non performing loan and loan to deposit ratio have the negative and significant impact on return on equity. Other variables have no significant effect on return on assets and return on equity.
  • Banking companies, good corporate governance, non performing loan, loan to deposit ratio, return on assets, return on equity.

Hermawan F., Wijayanti S.H.

  • INDONESIAN CUSTOMER SATISFACTION IN ONLINE SHOPPING TRADING; pp. 73-80
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.08

Abstract and key words:

  • This research aims to find out if the ease of shopping, site design, informative, comprehensive, and communication have a significant influence on the level of Indonesian customer satisfaction in online shopping transactions and how the impact to the word of mouth communication. Respondents of this study are the 250 students of Jakarta colleges. This study found that the variables of design, simplicity, and security have an influence on customer satisfaction in shopping online, while the informative variable and communication have no influence on the customer's satisfaction online shopping.
  • Customer, satisfication, online shopping, communication.

Mulyati E., Hamidin D., Fauzan M.N.

  • MEASUREMENT FOR ACCEPTANCE OF SUPPLY CHAIN SIMULATOR APPLICATION USING TECHNOLOGY ACCEPTANCE MODEL; pp. 81-88
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.09

Abstract and key words:

  • The aim of this research for was to measure the user acceptance of simulator application which was built as a tool for student in learning of supply chain, particularly in bullwhip effect problem. The measurements used for the acceptance of supply chain simulator application in this research was the Technology Acceptance Model from 162 samples which were analyzed with Confirmatory Factor Analysis and Structural Equation Modelling. The result of this research indicated that the user acceptance (shown by customer participation) of supply chain simulator was directly influence by perceived usefulness of supply chain simulator application used (positive and significant); the user acceptance of supply chain simulator was indirectly influenced by perceived ease of use in using supply chain simulator application (positive but not significant); the user acceptance of supply chain simulator was indirectly influenced by perceived enjoyment when the supply chain simulator application was used. The research would give a better understanding about a bullwhip effect and better experience for students, which would not be obtained through conventional learning, when the tools were not used.
  • Supply chain, bullwhip effect, simulator, simulation.

Sentanu I.G.E.P.S., Keliat C., Handayani T.U.

  • ENHANCING PUBLIC SERVICE ETHICS IN INDONESIA: COMBATING CORRUPTION AND BUILDING INTEGRITY IN THE PUBLIC SECTOR; pp. 89-99
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.10

Abstract and key words:

  • Corruption is one of the biggest problems faced by Indonesia and brings the impact which not only harms the finances of the state, but also a violation of the rights to social and economic society, undermining democracy and welfare, rule of law and postpones construction. Efforts to combat corruption have been conducted in Indonesia. Nevertheless, the various attempts tend to be still done partially and do not have a clear strategy. Various efforts are not able to reduce significantly the magnitude of criminal acts of corruption that occur in Indonesia. This paper tries to deliberate about the concept and meaning of the importance of public service ethics, and the eradication of corruption, its implications for the ethics of the public service in Indonesia. Public ethics play an important role in improving public services so that people can be served well and the construction can be run in accordance with its objectives based on principles of good governance.
  • Public service, integrity, corruption, public sector, ethics.

Tanihatu A.R., Sahertian O.L.

  • THE INFLUENCE OF HUMAN RESOURCE DEVELOPMENT TOWARD THE OFFICIALS’ PERFORMANCE: A STUDY AT MAYOR'S OFFICE OF AMBON, INDONESIA; pp. 100-108
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.11

Abstract and key words:

  • The purpose of this study is to analyze the effect of formal education, education and training program, and empowerment of the officials’ performance. This research is an explanatory research using quantitative approach. Data were collected through survey. Population in this research was the officials at Mayor's Office of Ambon with 96 people as the sample. Data were analyzed using multiple regressions with SPSS. The results showed that formal education, education and training program, and empowerment simultaneously had a significant effect on the officials’ performance. Partial test results showed that both education and training program and empowerment had a significant effect on the officials’ performance. The dominant variable affecting the officials’ performance was education and training program. In addition, it was also found that education did not affect the performance of the officials.
  • Human resources, development, education, training program, empowerment, performance, officials.

Listiani R., Hamid A.H., Kasimin S.

  • THE ROLE OF SOCIAL CAPITAL AND PARTICIPATION ON THE TECHNICAL EFFECTIVENESS OF IRRIGATION MANAGEMENT: A CASE STUDY OF NALAN DISTRICT IRRIGATION AREA; pp. 109-116
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.12

Abstract and key words:

  • Some of the most common challenges faced in irrigation systems are inefficient water usage because of damaged irrigation networks in various level and insufficient irrigation management. The objective of this study is to assess the role of social capital and participation towards technical effectiveness of irrigation management in Nalan Irrigation Area in Bireuen district. A common problem in the Nalan Irrigation Area is the large fluctuation of water discharge between the rainy and dry seasons. It is found that the existence of social capital will increase the participation in establishing the technical effectiveness of irrigation management.
  • Social capital, participation, technical effectiveness, irrigation, management.

Djaha A.S.A., Lake P.

  • THE STRUCTURE DESIGN OF CUSTOMARY VILLAGE: A CASE STUDY IN PROBUR VILLAGE, ALOR REGENCY OF INDONESIA; pp. 117-124
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.13

Abstract and key words:

  • Village can be stipulated as a customary when it has four conditions, i.e. law community unit, shared value, customary governance institutions, and norms of customary law. The customary village structure does not require community organizations such as RW (neighborhood ward, Rukun Warga) and RT (neighborhood block, Rukun Tetangga) because each head of tribe directly controls his people very effectively based on the right of origin and customs. Indigenous peoples have their own custom rules or norms to honor abiding citizens and impose penalties or sanctions against disobedient people. The shared value in various affairs is a form of custom strength.
  • Structure design, customary village, social impact, community.

Soplanit A., Guritno B., Ariffin, Suminarti N.E.

  • THE INFLUENCE OF VARIETY ADAPTATION AND STAKE INCLINATION ANGLE ON THE GROWTH, RESULT AND CONVERSION EFFICIENCY OF SWEET POTATO (IPOMOEA BATATAS L.) IN BALIEM VALLEY, PAPUA HIGHLAND; pp. 125-132
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.14

Abstract and key words:

  • Sweet potato (Ipomoea batatas L.) is a plant that needs full sun to grow and get optimum yield. It needs an engineering technology that is able to integrate plant and environment in order to overcome abiotic factors in Papua highland. This research aims to determine the growth, result and energy conversion efficiency conatined in the sweet potato by combining variety and different stake inclination angle. This research was conducted in Baliem valley of Jayawijaya district. The experimental design used was factorial group random design with three replications. The research result shows that to make plant more efficient in managing solar intensity in Papua highland, so it is advised to plant Cangkuang variety (broad leaf) and to use stakle with inclination angle of 60º and 90º.
  • Sweet potato, variety, stake inclination, Papua highland, conversion efficiency.

Lumbessy S.Y., Andayani S., Nursyam H., Firdaus M.

  • CONCENTRATION OF LIQUID PES MEDIA ON THE GROWTH AND PHOTOSYNTHETIC PIGMENTS OF SEAWEEDS COTONII PROPAGULE (KAPPAPHYCUS ALVAREZII DOTY) THROUGH TISSUE CULTURE; pp. 133-144
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.15

Abstract and key words:

  • In vitro tissue culture of Kappaphycus alvarezii, the required nutrients are derived from the culture medium. The use of liquid PES medium as a culture medium has been widely applied to increase the growth rate of seaweeds. Seaweeds growth is also associated with photosynthetic pigments. If the absorption of light by chlorophyll a is sufficient, the process of photosynthesis will take place optimally, so that the growth of seaweed can increase. This study aims to examine the effect of liquid PES medium on the growth and photosynthetic pigments of Kappaphycus alvarezii propagule. The treatments used included 10 ml and 20 ml liquid PES media. Parameters measured include weight gain, daily growth rate, photosynthetic pigment contents (chlorophyll a and phycoerythrin) and absorption of nitrate (N) and phosphorus (P). The results showed that the use of 10 ml liquid PES medium gave better results than the use of 20 ml liquid PES medium on all parameters measured.
  • Growth, photosynthetic pigments, K.alvarezii, tissue culture.

Kusumah E.P., Christianingrum M.

  • ANALYSIS OF DECISION FACTORS TO PURCHASE ORGANIC FERTILIZER BY WHITE PEPPER FARMERS; pp. 145-154
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.16

Abstract and key words:

  • This study aims to determine the effect of farmers' perceptions of quality and attitudes toward purchasing decisions. Population in this study is white pepper farmers in Bangka Belitung Province, Indonesia. The method of determining the samples is performed by the quota method, based on sampling criteria performed then the number of samples selected as many as 97 farmers. The results show that the perception of quality has a positive and significant effect on purchasing decisions; the farmer's attitude has a positive and significant effect on purchasing decisions and simultaneously has a significant effect. The decision to purchase organic fertilizer by respondents is not qualified concerning productivity.
  • Farmers, quality perceptions, attitudes perceptions, purchasing decisions.

Salampessy Y.L.A., Lubis D.P., Amien L.I., Suharjito D.

  • ANALYZING THE ADAPTIVE CAPACITY TO CLIMATE CHANGE OF THE RICE FARMERS: A CASE STUDY OF PASURUAN REGENCY, EAST JAVA, INDONESIA; pp. 155-161
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.17

Abstract and key words:

  • As the seasonal crops, rice production is very dependent on the climate carrying capacity, so the changing climate requires the ability of the farmers to adapt. On the other hand, climate change is still a new and complex issue for most people, followed by differences in response to its impact. This study explores the adaptive capacity to climate change of the rice farmers. Survey method applied in rice cultivation area affected by climate change involving 96 rice farmers as respondents. The result shows that rice farmers are less adaptive to climate change, especially those in highland agroecosystem zones. It requires a flow of information and the availability of climate change adaptation support components to the farmers’ side, as well as studies that can extract the determinants of adaptive capacity to climate change of the farmers.
  • Adaptation, agroecosystem zone, climate change, information, rice farmers.

Coker A.A.A., Ibrahim F.D., Ibeziako U.N.

  • INFLUENCE OF AGRICULTURAL TECHNOLOGY UTILIZATION ON TECHNICAL EFFICIENCY OF COWPEA FARMERS IN NIGERIA: EVIDENCE FROM PARAMETRIC ANALYSIS; pp. 162-171
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.18

Abstract and key words:

  • This study examined the influence of agricultural technology utilization on the technical efficiency of cowpea farmers in Niger State, Nigeria. Data were sourced through the use of structured questionnaire administered to 286 respondents. Descriptive statistics, technology utilization index and stochastic frontier analysis models were used for the data analysis. The results revealed that 37.76% of the farmers operated on a low technology utilization range, while 22.38 and 39.86% operated on a moderate and high technology utilization range respectively. Agricultural technology utilization by cowpea farmers showed an inverse relationship with technical efficiency at 1% significant level. The distribution of technical efficiency levels for cowpea farmers indicated that technical efficiency indices ranged from 44% to 96%, with a mean efficiency score of 79%. Major challenges hindering farmers’ technology utilization and technical efficiency were lack of credit (83.22%), low income (74.83%), risk of new technology (64.69%), complexity of technology (60.84%), little knowledge of equipment use (57.34%) and use of hired labour (53.15%). The study recommended increased extension support by the Niger State Agricultural and Mechanization Agency directed at cowpea farmers towards ensuring optimal and appropriate utilisation of agricultural technologies such as fertilizers and improved seeds, with the view to enhancing the technical efficiency of cowpea farmers.
  • Technology utilization, technical efficiency, cowpea, farmers.

Nugroho A.C., Firdaus M., Andati T., Irawan T.

  • LEVERAGE IMPACTS ON AGRO-INDUSTRIAL COMPANY INVESTMENTS; pp. 172-178
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.19

Abstract and key words:

  • Agro-industry has an important role in Indonesian economic growth. One of the crucial constraints in agro-industry investments in developing country is due to limited access to investment fund. This research was aimed to analyze the impacts of leverage on the agro-industrial company investments. The research used financial report data of the manufacturing industries on agro-industrial bases registered in Indonesian Stock-Exchange from 2007 to 2016. The data were analyzed using panel data regression analysis. The results of the research showed that the leverage influenced negatively on the agro-industrial companies. Cash flow has a negative impact on the company investments, which shows the existence of financial constraints when the company decide to invest.
  • Agro-industry, investment, leverage, Tobin-Q.

Silalahi E.E., Aba F.X.L., Lydia N.L.G.

  • STUDY OF LOCAL GOVERNMENT PROBLEMS IN IMPLEMENTATION OF DEVELOPMENT BUDGET POLICY PLANNING IN ECONOMIC SECTOR OF INDONESIA; pp. 179-184
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.20

Abstract and key words:

  • Purpose of this study is to provide recommendations for development budget planning in leading sectors of the economy. Preparation of policy planning of Regional Revenue and Expenditure Budget by using this performance-based budget system prioritizes efforts to achieve the allocation of output work plan and input costs. The projection shows, GRDP in Jakarta of Indonesia increased from Indonesia Rupiah (IDR) 543.02 trillion in 2016 to IDR. 565.42 trillion in 2017. Furthermore GRDP numbers continue to increase and reach the figure of IDR 659.32 trillion in 2021. Similarly, regional expenditure, the projection also shows that in 2017 regional expenditure has decreased to IDR 39.37 trillion (18.07%) of regional revenue in 2016 amounting to IDR. 48.06 trillion.
  • Budget, policy, development, planning, local government, economic sector.

Suryawati P., Gelgel I.P., Darmika I.B., Ruastiti N.M.

  • RE-ACTUALIZATION OF BALE BANJAR FUNCTION IN DENPASAR CITY; pp. 185-196
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.21

Abstract and key words:

  • The aim of this study was to know and understand the re-actualization of bale banjar function in Denpasar City. This study was conducted due to the imbalance between the assumptions and current reality. The data sources of this study were some bale banjar-s in Denpasar City, related informants, and previous research findings. All data were collected using observation, interviews, and literature studies techniques and were analyzed using sociocultural evolution, community rationalization, and commodification theories. The research findings showed that re-actualization of bale banjar function in Denpasar City happened due to the high demand of economic space of capitalist economy and the changes of local society’s way of thinking; re-actualization of bale banjar’s form in Denpasar City could be seen from the changes in style and appearance of the spaces that are now widely designed into two floors. The society used the upper floors as a gathering place and the lower floors are rented as a center of economic activity; re-actualization of bale banjar function in Denpasar City had the implications on the way of thinking, the conception of bale banjar form and function and material culture such as the weakening of social relations among krama banjar.
  • Bale banjar, social relation, comminity, economics, changes.

Asmoro P.S.

  • TAX EVASION, LEVEL OF INTERNET CORPORATE REPORTING AND FIRM VALUE: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS; pp. 197-211
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.22

Abstract and key words:

  • As a developing country that accumulates its source of revenue to taxes, Indonesia is not spared from tax compliance issues. The low level of tax compliance indicates a different point of view between the government and the Taxpayer. The low level of tax compliance indicates a different point of view between the government and the Taxpayer. Taxpayers still consider the obligation to pay taxes as an expense that can reduce their income or profits. Therefore, the rational Taxpayer will try to minimize the tax burden. One of them is by doing Tax Evasion. Taxation management is more often done by the Taxpayer Agency, especially the Manufacturing company. This is because the company has a very high business risk. Tax Evasion can increase organizational complexity which in turn can reduce financial transparency. Therefore, companies are required to disclose more information and provide flexible reporting systems that facilitate stakeholders. This encourages companies in the world to take advantage of the development of information technology and interconnection networking through internet corporate reporting. Utilization of internet corporate reporting is expected to increase the value of the company. This study aims to analyze the relationship between the concept of Tax Evasion, the level of internet corporate reporting disclosure, and the firm value. The results showed that the three hypotheses in this study were accepted. Tax Evasion affects the level of internet corporate reporting disclosure. In addition, Tax Evasion also directly or indirectly influence the firm value through the level disclosure of internet corporate reporting.
  • Tax evasion, internet corporate reporting, firm value, taxes.

Rizkiyah N., Koestiono D., Setiawan B., Hanani N.

  • FACTORS INFLUENCING PRODUCTION DECISIONS AND HOUSEHOLD CONSUMPTION OF SUGAR CANE (SACCHARUM OFFICINARUM) FARMERS IN INDONESIA; pp. 212-221
  • Language of article: English
  • Crossref DOI: 10.18551/rjoas.2018-03.23

Abstract and key words:

  • This research aims to determine factors influencing economic decision- making of sugarcane farmers’ household in terms of production, labor allocation and consumption. This research was conducted in Malang, East Java, Indonesia. The number of respondents, based on the ratoons rate, was 172 sugarcane households. Parameter estimation was conducted using two-stage least square method. Parameter estimation showed that non family labor allocation of sugarcane farming was influenced by sugarcane farm, the use of ZA fertilizer, wage rate of nonfamily woman labor of sugarcane farming, and ratoons frequency. Family labor allocation of sugarcane farming was actually influenced by sugarcane farm, a family labor of sugarcane farming, total family members, and rations frequency.
  • Household economics, production, sugarcane, labor allocation.

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