https://profit.ub.ac.id/index.php/profit/issue/feed Profit: Jurnal Adminsitrasi Bisnis 2024-06-04T00:00:00+00:00 Cacik Rut Damayanti profit@ub.ac.id Open Journal Systems <h4><img style="width: 250px; float: left; margin: 0 10px 10px 0;" src="https://profit.ub.ac.id/public/site/images/rizki/cover-issue-vol-17-no-1-thn-2023--ganti-utk-cover-website--0.jpg" /></h4> <p><span data-preserver-spaces="true"><strong>Profit, Jurnal Administrasi Bisnis</strong> is a double-blind, peer-reviewed, and open-access academic journal for researchers, lecturers, graduate and undergraduate students, business scholars, and professionals worldwide, which is published by the Faculty of Administrative Science, Universitas Brawijaya Indonesia.</span></p> <p><span data-preserver-spaces="true">This journal is a semi-annual journal (published in January and June) with the primary objective of disseminating scientific articles on the business administration topic, which cover entrepreneurship, corporate governance, and management. Previously, this journal was written in dual languages, Bahasa Indonesia and English. However, since January 2023 (Vol 17), all articles will be published in English. </span></p> <p><span data-preserver-spaces="true">The article is published as empirical research, conceptual or theoretical framework, and literature review concerning all business issues, but empirical research is preferable. </span></p> <p><span data-preserver-spaces="true">All submitted articles shall never be published elsewhere, original, and not under consideration for other publication. Before submitting, please ensure that the manuscript follows Profit: Jurnal Administrasi Bisnis aim and scope and follows our author guidelines &amp; manuscript template.</span></p> <p> </p> <p> </p> <p> </p> <p> </p> https://profit.ub.ac.id/index.php/profit/article/view/2730 Examination of Methods for Limiting Interest: Systematic Literature Review 2024-01-05T07:58:49+00:00 Nurlita Sukma Alfandia nurlita.sukma@ub.ac.id <p><em>The study employs a literature review. We acquired and deliberated over findings through online scholarly publications, news articles, and official guidelines. Most countries have implemented the Thin Capitalization Rule (TCR) to restrict interest deductions that exceed a certain debt threshold. Multiple nations employ the safe harbor rule, while others utilize earnings-stripping measures or employ both methods together. The Debt-to-Equity Ratio (DER) is the prevailing rule for thin capitalization worldwide. The OECD advocates for the enhancement of DER. The OECD does not support using DER as a TCR in the final report of BEPS Action 4. Instead, they recommend implementing restricted costs or income-stripping rules. The OECD recommends that countries establish a consistent baseline ratio of 10% to 30%. Many developed countries have implemented a 25-30% limitation on EBITDA, TAX EBITDA, or Adjusted Income. Malaysia and other developing nations limit interest deductions to a maximum of 20%. Indonesia has committed to transition from thin capitalization to earnings stripping restrictions, which aligns with BEPS Action Plan 4, which involves applying the net interest/EBITDA ratio. This commitment was made after the enactment of Tax Law Number 7 Year 2021, which aims to harmonize tax regulations. Meanwhile, Indonesia is actively addressing the issue.</em></p> 2024-06-04T00:00:00+00:00 Copyright (c) 2024 Profit: Jurnal Adminsitrasi Bisnis https://profit.ub.ac.id/index.php/profit/article/view/2736 From Transactions to Relationships: Leveraging E-Service Quality to Secure E-Customer Trust and Loyalty 2024-01-18T06:47:19+00:00 Siti Yolanda Rahman Utami yolandarahman99@gmail.com Edy Yulianto edy_y_fia@ub.ac.id Agung Nugroho Luthfi Imam Fahrudi agungn_fia@ub.ac.id <p><em>This research explores the interconnected relationship between e-service quality, customer trust, and loyalty in the context of Indonesian e-commerce, focusing specifically on the Shopee platform. Analyzing data from 279 Shopee users, the study examines the influence of website design, customer service, security, and fulfillment on e-service quality and their subsequent impact on trust and loyalty. Employing a purposive sampling approach and SEM-PLS inferential analysis, the findings reveal the significant impact of website design on shaping e-service quality. At the same time, customer service and security do not show significant effects. Interestingly, efficient fulfillment emerges as a critical determinant in boosting e-service quality. The study further emphasizes the significant role of e-service quality in fostering customer loyalty, both directly and indirectly, through the mediation of e-customer trust. These insights provide actionable takeaways for e-commerce players, paving the way for strategic maneuvers and sustained success in Indonesia's competitive e-commerce market.</em><em> </em></p> 2024-06-04T00:00:00+00:00 Copyright (c) 2024 Profit: Jurnal Adminsitrasi Bisnis https://profit.ub.ac.id/index.php/profit/article/view/2747 Competitive Advantage as a Mediation of the Influence of Green Banking and Corporate Governance on Company Value 2024-04-02T04:08:32+00:00 Rulita Indra Puspitasari rulita.inpus@gmail.com Muhammad Saifi msaifi@ub.ac.id Nila Firdausi Nuzula nilafia@ub.ac.id <p><em>This research aims to explore the influence of Green Banking and Corporate Governance on Company Value through the mediation of Competitive Advantage in Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX) from 2017-2022. The study employs a quantitative method with a positivistic approach, involving a sample of 41 Conventional Commercial Banks listed on the IDX. This research uses a purposive sampling technique with inclusion criteria involving banks registered on the IDX, publishing financial reports, and providing the necessary data. Secondary data is in the form of banking financial reports for 2017-2022. Hypothesis testing uses quantitative statistical analysis with Structural Equation Modeling (SEM). The research results show that Green Banking and Corporate Governance significantly affect Competitive Advantage and Company Value. Competitive advantage and company value have a significant favourable influence. The findings of this research can contribute to a deeper understanding of the relationship between Green Banking, Corporate Governance, Competitive Advantage and Company Value in the context of the conventional banking industry in Indonesia.</em></p> 2024-06-04T00:00:00+00:00 Copyright (c) 2024 Profit: Jurnal Adminsitrasi Bisnis