International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
type: channel
description: International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) is an international scholarly journal published by CV. Radja Publika. The journal provides a publication venue for researchers and professionals from various countries to disseminate scientific works in the broad areas of economics, business/management, agricultural economics/management, and sharia (Islamic) economics and administration. IJEBAS specifically aims to examine new breakthroughs and current issues related to the advancement of knowledge and practice in Economics, Business, Sharia Administration, Accounting, and Agriculture Management. The journal is published online with E-ISSN 2808-4713 and uses DOI registration under https://doi.org/10.54443/ijebas
publisher: CV. Radja Publika
language: en-US
publication name: International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
issn: 2808-4713
items: THE EFFECTS OF WORK DISCIPLINE, WORK MOTIVATION, AND WORK ENVIRONMENT ON TEACHER PERFORMANCE AT SMA PLUS ASSALAAM BANDUNG
items: THE EFFECT OF COMPENSATION AND AFFECTIVE COMMITMENT ON EMPLOYEE PERFORMANCE WITH PERCEIVED ORGANIZATIONAL SUPPORT AS AN INTERVENING VARIABLE AT THE LHOKSEUMAWE CITY REGIONAL SECRETARIAT
items: EVALUATION OF PROFESSIONAL ETHICS AND ETHICAL THEORY IN MANAGERIAL PRACTICE GARUDA INDONESIA CASE STUDY 2019
items: GAYATRI AS EPISTEMIC METAPHOR: READING GENDER, POWER, AND INFORMAL CONTROL IN HIGHER EDUCATION MANAGEMENT ACCOUNTING
items: EVALUATION OF THE IMPLEMENTATION OF THE GOVERNMENT PURCHASE PRICE GRATITUDE ABSORPTION PROGRAM IN XXX DISTRICT, ACEH PROVINCE
items: INTEGRATION OF HUMAN RESOURCE MANAGEMENT TO MINIMIZE CORE EMPLOYEE TURNOVER AT COFFEE SHOP
items: PROCESSING JACKFRUIT SEED WASTE (Artocarpus heterophyllus lamk) INTO AN ALTERNATIVE FOOD SOURCE FOR TEMPE
items: FARMER GROUP DEVELOPMENT STRATEGY IN SUNGAI RAYA SUB-DISTRICT EAST ACEH REGENCY
items: https://radjapublika.com/index.php/IJEBAS/article/view/4763
items: THE EFFECT OF PERCEIVED EASE OF USE AND PERCEIVED USEFULNESS ON CUSTOMER SATISFACTION AND INTENTION TO CONTINUE USE E-WALLET IN THE COMMUNITY OF LHOKSEUMAWE CITY
items: THE EFFECT OF PERFORMANCE RECOGNITION AND WORK-LIFE BALANCE ON EMPLOYEE PERFORMANCE WITH EMPLOYEE JOB SATISFACTION AS AN INTERVENING VARIABLE AT PT. BANK MANDIRI OUTLET PRIORITY OF MEDAN PULAU PINANG
items: THE IMPACT AND EFFORTS TO COMBAT CORRUPTION ON INDONESIA'S ECONOMIC DEVELOPMENT
items: PHENOMENA AND IMPLICATIONS OF FINANCIAL TECHNOLOGY (FINTECH) ADOPTION IN THE FINANCIAL & BANKING INDUSTRY SECTOR IN GLOBAL, REGIONAL AND INDONESIAN CONTEXT
items: ANALYSIS OF FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD WITH EXTERNAL AUDIT QUALITY AS A MODERATING VARIABLE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2023
items: INTEGRATION OF RESOURCE-BASED VIEW AND DIGITAL ECOSYSTEM CAPABILITY FOR SUSTAINABLE COMPETITIVE ADVANTAGE IN THE ERA OF ARTIFICIAL INTELLIGENCE: A STUDY ON PT KAWASAN INDUSTRI NUSANTARA (KINRA)
items: CHALLENGES AND OPPORTUNITIES IN IMPLEMENTING SUSTAINABLE HRM IN DEVELOPING COUNTRIES
items: HUMAN RESOURCE MANAGEMENT FOR SUSTAINABLE DEVELOPMENT GOALS (SDGS): A SYSTEMATIC LITERATURE REVIEW
items: THE INFLUENCE OF DIGITAL LITERACY AND SELF-EFFICACY ON DIGITAL ENTREPRENEURSHIP INTENTION WITH GROWTH MINDSET AS A MODERATOR.
items: THE EFFECT OF EXPERIENTIAL MARKETING AND PERCEIVED PRICE ON CUSTOMER LOYALTY: THE MEDIATING ROLE OF CUSTOMER SATISFACTION AND REVISIT INTENTION
items: STRATEGY FOR IMPROVING THE PERFORMANCE OF EDUCATIONAL PERSONNEL IN THE FACULTY OF DENTISTRY, UNIVERSITY OF NORTH SUMATRA
items: THE EFFECT OF TRUST AND RISK PERCEPTION ON PURCHASE DECISIONS USING THE SHOPEE PAYLATER METHOD IN DOLOK MERAWAN VILLAGE
items: POST-MERGER BUSINESS SUSTAINABILITY STRATEGY AT PT SANDANG JAYA ABADI IN FACING COMPETITION IN THE GARMENT INDUSTRY IN BANDUNG
items: THE EFFECT OF COMPETENCY AND INNOVATION ON THE PERFORMANCE OF MSME ACTORS WITH CREATIVITY AS AN INTERVENING VARIABLE IN MICRO-ENTERPRISES IN KELAMBIR VILLAGE, LIMA KEBUN
items: EVALUATING THE SUCCESS OF CLOUD ACCOUNTING IN CAFES AND RESTAURANTS IN PEMATANG SIANTAR: PERSPECTIVE OF THE INFORMATION SYSTEM SUCCESS THEORY
items: STRATEGY FOR STRENGTHENING THE INSTITUTION OF WOMEN'S FARMING GROUPS IN AN EFFORT TO SUPPORT FAMILY FOOD INDEPENDENCE IN KALIMANAH DISTRICT PURBALINGGA REGENCY

THE EFFECTS OF WORK DISCIPLINE, WORK MOTIVATION, AND WORK ENVIRONMENT ON TEACHER PERFORMANCE AT SMA PLUS ASSALAAM BANDUNG
type: item
description: This study aims to evaluate the impact of professional discipline, intrinsic motivation, and workplace conditions on educator productivity at SMA Plus Assalaam Bandung. The basis for this study arose from the discrepancy in teacher performance, which is still less than optimal, as evidenced by the lack of creativity in assignments and signs of disruption in discipline and enthusiasm. The research approach employed quantitative methods that were descriptive and verifiable. The research subjects included all 32 educational staff at SMA Plus Assalaam Bandung, using a total sampling technique. Information processing used multiple linear regression analysis, classical assumption checking, hypothesis testing, and the coefficient of determination. The research findings revealed that separately, professional discipline and intrinsic motivation have a positive and significant effect on educator productivity. However, workplace conditions did not show a significant influence. Together, these three factors contributed a 54.3% impact on educator productivity. The study concluded that to improve educator productivity, school leaders need to prioritize steadfastness in implementing discipline and developing intrinsic motivation.
creator: Erlin Dianty
creator: Ridlwan Muttaqin
rights: Copyright (c) 2025 Erlin Dianty, Ridlwan Muttaqin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
volume: 5
number: 6
starting page: 2354
ending page: 2358
doi: 10.54443/ijebas.v5i6.4604

THE EFFECT OF COMPENSATION AND AFFECTIVE COMMITMENT ON EMPLOYEE PERFORMANCE WITH PERCEIVED ORGANIZATIONAL SUPPORT AS AN INTERVENING VARIABLE AT THE LHOKSEUMAWE CITY REGIONAL SECRETARIAT
type: item
description: This study examines the Influence of Compensation and Affective Commitment on Employee Performance with Perceived Organizational Support (POS) as an Intervening Variable. The sample in this study were 104 employees of the Lhokseumawe City Regional Secretariat Office. Data collected through questionnaires were analyzed using data analysis methods using Structural Equation Modeling (SEM) which was operationalized with the Analysis of Moment Structure (AMOS) tool. The results of the study indicate that employee competence and affective commitment have a significant effect on POS and employee performance. And POS has a direct effect on employee performance. Then in testing the indirect effect, POS was found to play a role as a partial mediating variable in the relationship between competence and affective commitment on employee performance. The results of this study are expected to be important information for organizational leaders in making policies related to the development of employee performance at the Lhokseumawe City Regional Secretariat
creator: Era Ekawati
creator: Faisal Matriadi
creator: Nurfaliza
creator: A. Hadi Arifin
creator: Ikramuddin
creator: Marbawi
rights: Copyright (c) 2025 Era Ekawati, Faisal Matriadi, Nurfaliza, A. Hadi Arifin, Ikramuddin, Marbawi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-18
publication date: 2025-12-18
volume: 5
number: 6
starting page: 2447
ending page: 2456
doi: 10.54443/ijebas.v5i6.3759

EVALUATION OF PROFESSIONAL ETHICS AND ETHICAL THEORY IN MANAGERIAL PRACTICE GARUDA INDONESIA CASE STUDY 2019
type: item
description: Professional ethics is crucial for the workplace, especially for managers who play a strategic role in decision-making and organizational policies. In analyzing professional ethics for decision-making purposes, this article focuses on professional ethics theories, professional ethics principles, and a case study at PT. Garuda Indonesia. The case study discussed includes the manipulation of the 2018 financial statements related to the implementation of ethics and internal management awareness. The analysis used in this article is utilitarianism, deontology, and welfare ethics, where PT. Garuda Indonesia's management failed to meet applicable moral standards. The findings of this study indicate that integrity, responsibility, and organizational culture are important components that must be upheld in business.
creator: Dito Aditya Darma Nst
creator: Diana Trisisca
creator: Chandra Prayoga
creator: Siti Rana Aqilah
creator: Fahradilla Aulia
creator: Ario Anggoro
creator: Heru Syahputra
rights: Copyright (c) 2025 Dito Aditya Darma Nst, Diana Trisisca, Chandra Prayoga, Siti Rana Aqilah, Fahradilla Aulia, Ario Anggoro, Heru Syahputra https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 5
number: 6
starting page: 2425
ending page: 2430
doi: 10.54443/ijebas.v5i6.4808

GAYATRI AS EPISTEMIC METAPHOR: READING GENDER, POWER, AND INFORMAL CONTROL IN HIGHER EDUCATION MANAGEMENT ACCOUNTING
type: item
description: This research is motivated by the need to understand how gender, local culture, and power relations operate beneath the surface of Management Control Systems (MCS) practices in universities, particularly because the dominance of technocratic approaches in the literature has marginalized women’s experiences and cultural symbols such as the Gayatri metaphor. The structural asymmetry in recognizing women’s substantive roles in budgeting reveals an important knowledge gap that requires exploration through a postmodern qualitative approach. This study aims to examine how feminist values and local cultural beliefs influence MCS practices, and how gendered experiences shape meaning and legitimacy within budgetary decision-making processes. Using a qualitative design grounded in a postmodern paradigm and poststructural feminist methodology, the study treats data as discursive constructions produced through interaction rather than objective facts. The analysis employs a deconstructive approach that reads narrative fragments, contradictions, and silences within interviews and documents to uncover the production of meaning and power relations. The findings show that women hold technical-substantive roles in preparing TOR, budget plans (RAB), and activity-based budgeting (RBA), yet remain positioned beneath the symbolic authority of male leaders; that shadow leadership emerges as a dominant pattern enabling women to exercise control without formal legitimacy; and that female leadership introduces control practices that are more deliberative, collaborative, and sensitive to social consequences. These results demonstrate that MCS operates not through formal rationality, but through discursive struggles that construct subjects, meanings, and hierarchical decision structures. The study concludes by emphasizing the need for gender-sensitive and culturally contextual readings of MCS and recommends further exploration of control models grounded in local cultural values.
creator: Henny Rakhmawati
creator: Lilik Purwanti
rights: Copyright (c) 2025 Henny Rakhmawati, Lilik Purwanti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-25
publication date: 2025-12-25
volume: 5
number: 6
starting page: 2279
ending page: 2286
doi: 10.54443/ijebas.v5i6.4472

EVALUATION OF THE IMPLEMENTATION OF THE GOVERNMENT PURCHASE PRICE GRATITUDE ABSORPTION PROGRAM IN XXX DISTRICT, ACEH PROVINCE
type: item
description: This study aims to evaluate the effectiveness of the implementation of the Government Purchase Price (HPP) policy in XXX Regency, a rice production center in Aceh Province. The method used in this study is the Importance-Performance Analysis (IPA) approach to assess farmer satisfaction and perceptions of the Government Purchase Price policy. The results show that most indicators have a high level of importance and performance, such as the availability of fertilizers and pesticides, land productivity, facilities and infrastructure, the availability of extension workers, and government program support. These factors are the main strengths that need to be maintained to maintain the sustainability of farming businesses. However, several important aspects were also found to have low performance, such as the price of grain according to the Government Purchase Price, transparency and speed of absorption by Bulog, access to financing, and suboptimal farmer institutions. This indicates the need for more attention to the agricultural marketing system and empowerment of farmer institutions to improve the welfare and competitiveness of farmers in XXX Regency.
creator: Rusdi Faizin
creator: Dedy Darmansyah
creator: Maulidil Fajri
creator: Ina Yuyun
rights: Copyright (c) 2025 Rusdi Faizin, Dedy Darmansyah, Maulidil Fajri, Ina Yuyun https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 5
number: 6
starting page: 3028
ending page: 3031
doi: 10.54443/ijebas.v5i6.4922

INTEGRATION OF HUMAN RESOURCE MANAGEMENT TO MINIMIZE CORE EMPLOYEE TURNOVER AT COFFEE SHOP
type: item
description: The coffee shop industry faces the challenge of high employee turnover intentions that can affect operational stability and service quality. This study aims to analyze human resource (HR) management practices implemented at Coffee Shop X, identify the dominant factors causing employee turnover intentions, and formulate an integrated HR management system through benchmarking with Coffee Shop Y. The study used a descriptive qualitative approach with data collection techniques in the form of in-depth interviews, observation, and documentation. The results of the study indicate that Coffee Shop X has implemented a formal HR management system based on SOPs and KPIs, covering recruitment, training, performance appraisals, compensation, and termination of employment. However, turnover intentions still arise due to workload pressure during peak hours, limited compensation, and the need to strengthen the continuous evaluation and employee development system. Benchmarking with Coffee Shop Y shows that the implementation of continuous performance assessments, direct communication, and a disciplined and adaptive work culture can improve performance consistency and employee retention. Integration of these best practices is recommended to strengthen Coffee Shop X's HR system and reduce employee turnover intentions sustainably.
creator: Aidil Ghufran Rasyid
creator: Harmein Nasution
rights: Copyright (c) 2025 Aidil Ghufran Rasyid, Harmein Nasution https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 5
number: 6
starting page: 2457
ending page: 2468
doi: 10.54443/ijebas.v5i6.4806

PROCESSING JACKFRUIT SEED WASTE (Artocarpus heterophyllus lamk) INTO AN ALTERNATIVE FOOD SOURCE FOR TEMPE
type: item
description: This study aims to determine how to process jackfruit seeds (Artocarpus heterophyllus lamk) into a food source of tempeh without using soybeans, and to assess its feasibility as an alternative to soybean tempeh. The background of this study is based on Indonesia's high dependence on soybean imports, which causes the price of tempeh raw materials to increase. Jackfruit seeds were chosen because they have high nutritional content such as carbohydrates, protein, vitamins, and minerals, as well as their abundant availability. Which is suitable as a substitute or alternative to jackfruit seeds. This study used a quantitative research method with an experimental approach through the fermentation process of jackfruit seeds using Rhizopus oligosporus yeast. The results showed that jackfruit seed tempeh has good physical and organoleptic characteristics, with a solid shape, soft but compact texture, grayish white color, slightly sweet savory taste, and a distinctive aroma of tempeh. The fermentation process for two days at room temperature (28–32 °C) resulted in even mycelial growth and optimal fermentation. In terms of nutrition, jackfruit seed tempeh contains quite high protein and fiber so it has the potential to be a nutritious and affordable alternative food. Thus, jackfruit seeds have the potential to be a substitute for soybeans in the production of tempeh, while also supporting food diversification and reducing Indonesia's dependence on soybean imports.
creator: Fadhel Rizky Suryawan
creator: Zuhra Salsabilla
creator: Azmira Lasari Tanjung
creator: M. Farand Farensyah Garal
creator: Susheila Yuliawati
rights: Copyright (c) 2025 Fadhel Rizky Suryawan, Zuhra Salsabilla, Azmira Lasari Tanjung, M. Farand Farensyah Garal, Susheila Yuliawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-17
publication date: 2025-11-17
volume: 5
number: 6
starting page: 2262
ending page: 2267
doi: 10.54443/ijebas.v5i6.4421

FARMER GROUP DEVELOPMENT STRATEGY IN SUNGAI RAYA SUB-DISTRICT EAST ACEH REGENCY
type: item
description: The study aims to formulate a strategy for developing farmer groups in Sungai Raya District. This study uses a descriptive approach with a SWOT analysis to identify the actual conditions of farmers, while Analytical Business Questions Model (ABQM) was applied to determine priority strategies based on the urgency of the problem and institutional potential. Data were obtained through observation, interviews, and documentation of farmer group in 13 villages. The results showed that Sungai Raya District has significant agricultural potential, supported by land availability, commodity diversity, and support from agricultural extension workers. However, several weakness exist, such as limited capacity, utilizing agricultural technology, increasing access to capital, and developing innovations based on the experience of farmer group members are key factors in supporting the sustainability of farmer groups.
creator: Adhiana
creator: Chaidir
creator: Setia Budi
creator: Nove Rina Br Ginting
rights: Copyright (c) 2025 Adhiana, Chaidir, Setia Budi, Nove Rina Br Ginting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-03
publication date: 2026-01-03
volume: 5
number: 6
starting page: 3042
ending page: 3051
doi: 10.54443/ijebas.v5i6.4913

https://radjapublika.com/index.php/IJEBAS/article/view/4763
type: item
title: THE EFFECT OF GREEN HUMAN RESOURCE MANAGEMENT ON CORPORATE ENVIROMENTAL PERFORMANCE AT PERUMDA TIRTA PASE, NORTH ACEH WITH EMPLOYEE ENVIROMENTAL COMMITMENT AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR FOR THE ENVIRONMENT AS INTERVENING VARIABLES
description: This study analyzes the effect of Green Human Resource Management (GHRM) on Corporate Environmental Performance (CEP). Additionally, this study examines the mediating roles of Employee Environmental Commitment (EEC) and Organizational Citizenship Behavior for the Environment (OCBE). The study used a sample of 120 employees from Perumda Tirta Pase North Aceh. Data analysis was conducted using path analysis with Structural Equation Modeling (SEM) through AMOS software. The results show that GHRM has a positive but insignificant effect on CEP. GHRM positively and significantly affects both EEC and OCBE. EEC has a positive and significant effect on CEP, whereas OCBE has a positive but insignificant effect on CEP. The mediation test results indicated that EEC could not mediate the effect of GHRM on CEP because the direct effect of GHRM on CEP was not significant. Similarly, OCBE cannot mediate the effect of GHRM on CEP for the same reason.
creator: Imran
creator: Faisal Matriadi
creator: Darmawati Muchtar
creator: Marbawi
creator: Ibrahim Qamarius
creator: Nur Faliza
rights: Copyright (c) 2025 Imran, Faisal Matriadi, Darmawati, Marbawi, Ibrahim Qamarius, Nur Faliza https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-18
publication date: 2025-12-18
volume: 5
number: 6
starting page: 2399
ending page: 2409
doi: 10.54443/ijebas.v5i6.4763

THE EFFECT OF PERCEIVED EASE OF USE AND PERCEIVED USEFULNESS ON CUSTOMER SATISFACTION AND INTENTION TO CONTINUE USE E-WALLET IN THE COMMUNITY OF LHOKSEUMAWE CITY
type: item
description: This study examines the influence of Perceived Ease of Use and Perceived Usefulness on Customer Satisfaction and Intention to Continue Using E-Wallets in Lhokseumawe City. The sample in this study was 140 people from Lhokseumawe City who had used e-wallets. Data collected through questionnaires were analyzed using data analysis methods using Structural Equation Modeling (SEM) which was operationalized with the Analysis of Moment Structure (AMOS) tool. The results of the study indicate that PEU and PU have a significant effect on CS and IU. And CS has a direct effect on IU. Then, in testing the indirect effect, CS was found to play a role as a partial mediating variable in the relationship between PEU and PU on IU. The results of this study are expected to be important information for e-wallet brand providers in making policies related to product development. The results of this study also provide important information for consumers or e-wallet users in deciding to use e-wallets to support transactions through digital marketing.
creator: Sapna Biby
creator: Fachry Zaldi
creator: Mariyudi
creator: Naufal Bachri
creator: Adnan
creator: Ikramuddin
rights: Copyright (c) 2025 Sapna Biby, Fachry Zaldi, Mariyudi, Naufal Bachri, Adnan, Ikramuddin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-17
publication date: 2025-11-17
volume: 5
number: 6
starting page: 2242
ending page: 2252

THE EFFECT OF PERFORMANCE RECOGNITION AND WORK-LIFE BALANCE ON EMPLOYEE PERFORMANCE WITH EMPLOYEE JOB SATISFACTION AS AN INTERVENING VARIABLE AT PT. BANK MANDIRI OUTLET PRIORITY OF MEDAN PULAU PINANG
type: item
description: This study aims to analyze the effect of performance recognition and work-life balance on employee job satisfaction at PT. Bank Mandiri Priority Outlet Medan Pulau Pinang. It also examines the influence of performance recognition, work-life balance, and employee job satisfaction on employee performance at the same institution. Additionally, it investigates the indirect effect of performance recognition and work-life balance on employee performance through employee job satisfaction. The research employs an associative method, with a sample of 93 employees. Path analysis was conducted using SPSS 27 software. The results indicate that performance recognition has a positive and significant effect on employee job satisfaction. Work-life balance also positively and significantly influences employee job satisfaction. Performance recognition, work-life balance, and job satisfaction each have a positive and significant direct effect on employee performance. Furthermore, performance recognition and work-life balance indirectly and positively influence employee performance through the mediating role of job satisfaction
creator: Angela Kezia Sianturi
creator: Prihatin Lumbanraja2
creator: Nismah Penjaitan
rights: Copyright (c) 2025 Angela Kezia Sianturi, Prihatin Lumbanraja2, Nismah Penjaitan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
volume: 5
number: 6
starting page: 2484
ending page: 2489
doi: 10.54443/ijebas.v5i6.4838

THE IMPACT AND EFFORTS TO COMBAT CORRUPTION ON INDONESIA'S ECONOMIC DEVELOPMENT
type: item
description: Corruption is a social problem that significantly impacts development and the economy in Indonesia. This practice arises from weak morals, weak oversight, a lack of transparency, and a culture of graft and nepotism within the government. This study uses a descriptive qualitative method with a literature review approach to analyze the causes, impacts, and efforts to eradicate corruption. The results show that corruption has a significant impact on decreasing public trust in the government, hampering development, and weakening national economic growth. Furthermore, corruption also causes social inequality and a decline in the quality of public services. Efforts to eradicate corruption can be carried out through improvements to the governance system, increased transparency, early anti-corruption education, and firm and consistent law enforcement. With comprehensive measures involving all levels of society, it is hoped that corruption in Indonesia can be reduced, thus enabling development to proceed more effectively and fairly.
creator: Vania Atika Putri Srg
creator: Najwa Raisha Hrp
creator: Puteri Humaira
creator: M. Chazriel
rights: Copyright (c) 2025 Vania Atika Putri Srg, Najwa Raisha Hrp, Puteri Humaira, M. Chazriel https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
volume: 5
number: 6
starting page: 2359
ending page: 2362
doi: 10.54443/ijebas.v5i6.4631

PHENOMENA AND IMPLICATIONS OF FINANCIAL TECHNOLOGY (FINTECH) ADOPTION IN THE FINANCIAL & BANKING INDUSTRY SECTOR IN GLOBAL, REGIONAL AND INDONESIAN CONTEXT
type: item
description: Abstract
creator: Fuadi
creator: Munawar Rizki Jailani
creator: Hafas Furqani
creator: Baihaqi
rights: Copyright (c) 2025 Fuadi, Munawar Rizki Jailani, Hafas Furqani, Baihaqi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-21
publication date: 2025-09-21
volume: 5
number: 6
starting page: 1943
ending page: 1954
doi: 10.54443/ijebas.v5i5.3974

ANALYSIS OF FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD WITH EXTERNAL AUDIT QUALITY AS A MODERATING VARIABLE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2023
type: item
description: This study aims to analyze and determine the influence of the elements of the Fraud Hexagon Theory in detecting financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2023. Furthermore, this study also aims to determine whether External Audit Quality can be used as a moderating variable in this study. The population in this study was 92 property and real estate companies. Purposive sampling was used to select 29 companies with 145 analysis units. The data used were secondary data derived from company financial reports accessible through the Indonesia Stock Exchange website ( www.idx.co.id ) and related company websites . The results show that Financial Stability partially has a significant positive effect on financial statement fraud and CEO's Educational Background partially has a significant negative effect on financial statement fraud. Meanwhile, Cooperation with Government Projects, Ineffective Monitoring , Change in Auditor , Frequent Number of CEO's Picture have no effect on financial statement fraud. Meanwhile, the results of the Moderated Regression Analysis test in this study indicate that the moderating variable External Audit Quality is only able to moderate the relationship between Financial Stability's influence on Financial Statement Fraud.
creator: Nuri Wandasari
creator: Rina Br Bukit
creator: Narumondang Bulan Siregar
rights: Copyright (c) 2025 Nuri Wandasari, Rina Br Bukit, Narumondang Bulan Siregar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 5
number: 6
starting page: 2469
ending page: 2483
doi: 10.54443/ijebas.v5i6.4809

INTEGRATION OF RESOURCE-BASED VIEW AND DIGITAL ECOSYSTEM CAPABILITY FOR SUSTAINABLE COMPETITIVE ADVANTAGE IN THE ERA OF ARTIFICIAL INTELLIGENCE: A STUDY ON PT KAWASAN INDUSTRI NUSANTARA (KINRA)
type: item
description: Special Economic Zones (SEZs) are important instruments for driving economic growth and industrialization, particularly in developing countries. The Sei Mangkei SEZ in Indonesia serves as a concrete example of the potential of SEZs in enhancing regional economic development. This study aims to determine how PT Kawasan Industri Nusantara (KINRA), as the manager of the Sei Mangkei SEZ, utilizes internal resources through a Resource-Based View (RBV) perspective, manages digital ecosystem capabilities, and leverages Artificial Intelligence (AI) capabilities to achieve Sustainable Competitive Advantage (SCA). A quantitative approach with a total sample of 125 employees was used, through a closed-ended questionnaire analyzed using PLS-SEM. The results show that RBV has a significant effect on SCA, emphasizing the importance of human resource competencies, technology, and infrastructure as the main foundation. Digital ecosystem capabilities have a positive, but insignificant, effect, indicating the need for stronger integration and collaboration between tenants, investors, and stakeholders. AI capabilities act as a moderating variable that strengthens the influence of RBV and digital ecosystem capabilities on SCA. These findings confirm that the integration of internal resources, the digital ecosystem, and AI technology can improve operational efficiency, innovation, market responsiveness, differentiation, and sustainable value creation in the Sei Mangkei Special Economic Zone (SEZ). This study recommends optimizing internal resources, strengthening the digital ecosystem, and strategically implementing AI for operational efficiency, industrial data management, and analytics-based decision-making. This integrative approach is expected to support the Sei Mangkei Special Economic Zone (SEZ) in maintaining long-term competitiveness, promoting inclusive growth, and creating sustainable economic value for the community and stakeholders.
creator: Asmaul Husna
rights: Copyright (c) 2025 Asmaul Husna https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
volume: 5
number: 6
starting page: 2292
ending page: 2303
doi: 10.54443/ijebas.v5i6.4561

CHALLENGES AND OPPORTUNITIES IN IMPLEMENTING SUSTAINABLE HRM IN DEVELOPING COUNTRIES
type: item
description: Sustainable Human Resource Management (Sustainable HRM) has gained increasing attention as organizations seek to balance economic performance, social responsibility, and environmental sustainability. In developing countries, the implementation of Sustainable HRM presents unique challenges and opportunities due to economic constraints, institutional limitations, cultural diversity, and varying levels of technological readiness. This paper aims to examine the key challenges faced by organizations in adopting Sustainable HRM practices in developing countries, including limited resources, lack of awareness, weak regulatory frameworks, and resistance to change. At the same time, it explores emerging opportunities such as digital transformation, growing stakeholder pressure for sustainability, and the potential of human capital development to support long-term organizational and societal goals. By reviewing relevant literature and contextual factors, this study highlights the strategic role of HRM in promoting sustainable development. The findings are expected to contribute to a deeper understanding of how organizations in developing countries can leverage Sustainable HRM as a driver of competitive advantage and sustainable growth.
creator: Ashari Ariandi Nasution
creator: Akhmad Soleh Rowandi Siregar
creator: Zulmi Syahputra
creator: Hairul Hanafi Purba
creator: Rizki Adha
creator: Malik Syahputra Purba
creator: Rakesh Sitepu
creator: Anggia Sari Lubis
rights: Copyright (c) 2025 Ashari Ariandi Nasution, Akhmad Soleh Rowandi Siregar, Zulmi Syahputra, Hairul Hanafi Purba, Rizki Adha, Malik Syahputra Purba, Rakesh Sitepu, Anggia Sari Lubis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
volume: 5
number: 6
starting page: 3062
ending page: 3067
doi: 10.54443/ijebas.v5i6.4951

HUMAN RESOURCE MANAGEMENT FOR SUSTAINABLE DEVELOPMENT GOALS (SDGS): A SYSTEMATIC LITERATURE REVIEW
type: item
description: The Sustainable Development Goals (SDGs) mandated by the United Nations demand a global commitment, including from the corporate sector, to achieve social, economic, and environmental targets by 2030. Human Resource Management (HRM) plays a crucial role as the main agent of change in integrating sustainability principles into organizational operations. This research aims to analyze the strategic role of HRM functions ranging from recruitment, training and development, to performance management and compensation in supporting the achievement of the SDGs, particularly SDG 4 (Quality Education), SDG 5 (Gender Equality), and SDG 8 (Decent Work and Economic Growth). The strategies discussed include the implementation of green skills training programs, equal pay policies, and performance measurement based on social impact. The research findings conclude that the transformation of HRM towards sustainability-focused practices not only enhances corporate image and employee engagement but also directly contributes to the achievement of global sustainable development goals.
creator: Yasadani
creator: Zulpaini Tanjung
creator: Ihsanul Anhar
creator: Ahmad
creator: Fachrurrozi
creator: Rakesh Sitepu
creator: Anggia Sari Lubis
rights: Copyright (c) 2025 Yasadani, Zulpaini Tanjung, Ihsanul Anhar, Ahmad, Fachrurrozi, Rakesh Sitepu, Anggia Sari Lubis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 5
number: 6
starting page: 2441
ending page: 2446
doi: 10.54443/ijebas.v5i6.4807

THE INFLUENCE OF DIGITAL LITERACY AND SELF-EFFICACY ON DIGITAL ENTREPRENEURSHIP INTENTION WITH GROWTH MINDSET AS A MODERATOR.
type: item
description: The rapid development of digital technology opens up significant opportunities for young people to innovate through digital entrepreneurship. However, unequal digital literacy skills and varying levels of self-efficacy among university students pose challenges in maximizing this potential. This study aims to explore the influence of digital literacy and self-efficacy on digital entrepreneurial intentions, with growth mindset as a moderating variable. Data were collected from 215 university students in Medan and analyzed using Structural Equation Modeling (SEM). The results show that growth mindset has a direct positive effect on digital entrepreneurial intentions and moderates the influence of digital literacy and self-efficacy on these intentions. Digital literacy does not show a significant direct effect, while self-efficacy has a negative effect on digital entrepreneurial intentions. These findings emphasize the importance of developing a growth mindset to strengthen students' ability to utilize digital technology and build confidence in facing the challenges of digital entrepreneurship. The practical implications of this study point to the need to integrate growth mindset development into digital literacy programs and entrepreneurship training in higher education.
creator: Henny Purnama Dewi
creator: Ayu Teresia Hutauruk
creator: Iskandar Muda
rights: Copyright (c) 2025 Henny Purnama Dewi, Ayu Teresia Hutauruk, Iskandar Muda https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-15
publication date: 2025-11-15
volume: 5
number: 6
starting page: 2268
ending page: 2278
doi: 10.54443/ijebas.v5i6.4453

THE EFFECT OF EXPERIENTIAL MARKETING AND PERCEIVED PRICE ON CUSTOMER LOYALTY: THE MEDIATING ROLE OF CUSTOMER SATISFACTION AND REVISIT INTENTION
type: item
description: Indonesia is a beautiful archipelago, with its mountainous terrain making it a popular tourist destination. One such location is Lake Lut Tawar in Central Aceh Regency, ideal for camping. Companies must improve customer satisfaction and loyalty due to the intense competition in the Indonesian tourism industry, which attracts both domestic and international visitors. Customer loyalty is the dependent variable in this study, and customer satisfaction and revisit intention are the intervening variables. The independent variables examined in this study are experiential marketing and perceived price. The results show that experiential marketing has been shown to increase customer satisfaction; perceived price has been shown to increase customer satisfaction; experiential marketing has been shown to increase revisit intention; perceived price has been shown to increase revisit intention; experiential marketing has not been able to increase customer loyalty; perceived price has been shown to increase customer loyalty; customer satisfaction has been shown to increase customer loyalty; revisit intention has been shown to increase customer loyalty. In addition, customer satisfaction has a positive and significant effect on customer loyalty. This shows that when customer satisfaction increases, customer loyalty will increase; customer satisfaction cannot mediate the relationship between experiential marketing and customer loyalty. and finally, revisit intention partially mediates the relationship between perceived price and customer loyalty.
creator: Syamsul Bahri
rights: Copyright (c) 2025 Syamsul Bahri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
volume: 5
number: 6
starting page: 3010
ending page: 3027
doi: 10.54443/ijebas.v5i6.4921

STRATEGY FOR IMPROVING THE PERFORMANCE OF EDUCATIONAL PERSONNEL IN THE FACULTY OF DENTISTRY, UNIVERSITY OF NORTH SUMATRA
type: item
description: The performance of educational staff plays a strategic role in supporting the quality of academic services and university governance. The Faculty of Dentistry, University of North Sumatra (FKG USU) is required to improve the performance of educational staff in line with the implementation of the BINTANG values as the institution's work culture. However, the results of the pre-survey and data from the FKG USU Sub-HRD for the 2023–2024 period indicate that the performance of educational staff tends to stagnate and the implementation of BINTANG values has not been optimal. This study aims to analyze the implementation of BINTANG values in the work behavior of educational staff and formulate performance improvement strategies based on the SOAR (Strengths, Opportunities, Aspirations, Results) approach. This study used a qualitative descriptive method conducted at FKG USU from June–November 2025, involving 15 informants selected purposively. Data collection was carried out through in-depth interviews, observation, documentation, and open-ended questionnaires. The results of the study indicate that BINTANG values have been reflected in the work ethic of educational staff, especially in the aspects of integrity, discipline, commitment to service, and cooperation, although they still need to be strengthened. The SOAR analysis resulted in a performance improvement strategy that emphasizes strengthening leadership with integrity, developing human resource competencies, internalizing BINTANG values, and implementing a sustainable performance-based reward system.
creator: Annisa Ika Savira
creator: Iskandarini
creator: Prihatin Lumbanraja
rights: Copyright (c) 2025 Annisa Ika Savira, Iskandarini, Prihatin Lumbanraja https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 5
number: 6
starting page: 2431
ending page: 2440
doi: 10.54443/ijebas.v5i6.4804

THE EFFECT OF TRUST AND RISK PERCEPTION ON PURCHASE DECISIONS USING THE SHOPEE PAYLATER METHOD IN DOLOK MERAWAN VILLAGE
type: item
description: This study aims to analyze the influence of trust and perceived risk on purchase decisions in the use of Shopee PayLater payment method (a case study on Shopee PayLater users in Dolok Merawan District). This research employed a quantitative approach with a survey technique, and data were collected using questionnaires distributed to 96 respondents. Data analysis was conducted through validity and reliability tests, multiple linear regression, as well as t-test and F-test using SPSS version 25.00 software. The results show that trust has a significant effect on purchase decisions, while perceived risk does not have a significant effect. These findings indicate that trust is a factor influencing purchase decisions, while perceived risk does not significantly affect the use of Shopee PayLater
creator: Rumiris Siahaan
creator: Rachmawati Purba
creator: Abednego Ketaren
rights: Copyright (c) 2025 Rumiris Siahaan, Rachmawati Purba, Abednego Ketaren https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-17
publication date: 2025-11-17
volume: 5
number: 6
starting page: 2253
ending page: 2261
doi: 10.54443/ijebas.v5i6.4412

POST-MERGER BUSINESS SUSTAINABILITY STRATEGY AT PT SANDANG JAYA ABADI IN FACING COMPETITION IN THE GARMENT INDUSTRY IN BANDUNG
type: item
description: This study aims to analyze the business sustainability strategy of PT Sandang Jaya Abadi after the merger with SGJB Group in facing competition in the baby garment industry in Bandung. This study uses a qualitative descriptive method through interviews, observations, and company document studies. The analysis was conducted using the PESTEL and Porter's Five Forces models to assess the external conditions of the industry, as well as the IFE and EFE matrices to identify the company's internal and external factors. Furthermore, SWOT and TOWS were used to formulate alternative business sustainability strategies, and the Business Model Canvas was used to describe the company's post-merger business model. The results show that the company has strengths in production flexibility and stable product quality, but weak digital integration, high COGS, and post-merger operational coordination are the main obstacles. Opportunities come from increasing demand in e-commerce and local product trends, while threats arise from cheap imported products and price competition. Recommended strategies include production cost efficiency, operational system digitization, strengthening quality control, and optimizing digital-based marketing. This study is expected to serve as a reference for management in determining the direction of future business development strategies.
creator: Anes Salim
creator: Ridlwan Muttaqin
creator: Ezra Karamang
rights: Copyright (c) 2025 Anes Salim, Ridlwan Muttaqin, Ezra Karamang https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 5
number: 6
starting page: 3032
ending page: 3041
doi: 10.54443/ijebas.v5i6.4909

THE EFFECT OF COMPETENCY AND INNOVATION ON THE PERFORMANCE OF MSME ACTORS WITH CREATIVITY AS AN INTERVENING VARIABLE IN MICRO-ENTERPRISES IN KELAMBIR VILLAGE, LIMA KEBUN
type: item
description: This study aims to analyze the influence of competence and innovation on the performance of Micro, Small, and Medium Enterprises (MSMEs) with creativity as an intervening variable in micro-enterprises in Kelambir Lima Kebun Village, Hamparan Perak District, Deli Serdang Regency. The research approach used is quantitative with a causal associative research type. The study population was all active MSMEs in Kelambir Lima Kebun Village, totaling 83 people, and was also sampled using a saturated sampling technique , so that the entire population was studied. Primary data were collected through a questionnaire with a five-point Likert scale, while secondary data were obtained from official village documents, reports from the Cooperative and MSME Office, and supporting literature. Data analysis was carried out using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method to test direct and indirect relationships between variables. The results of the study indicate that (1) competence has a positive and significant effect on the performance of MSMEs, (2) innovation has a positive and significant effect on performance, (3) competence has a positive and significant effect on creativity, (4) innovation has a positive and significant effect on creativity, and (5) creativity has a positive and significant effect on performance. In addition, creativity is proven to partially mediate the influence of competence and innovation on the performance of MSMEs. These findings emphasize the importance of improving competence and innovation as primary factors in optimizing performance, with creativity as an additional driver that strengthens the success of micro-enterprises.
creator: Kiki Farida Ferine
creator: Firmansyah
rights: Copyright (c) 2025 Kiki Farida Ferine , Firmansyah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-08
publication date: 2025-12-08
volume: 5
number: 6
starting page: 2363
ending page: 2375
doi: 10.54443/ijebas.v5i6.4673

EVALUATING THE SUCCESS OF CLOUD ACCOUNTING IN CAFES AND RESTAURANTS IN PEMATANG SIANTAR: PERSPECTIVE OF THE INFORMATION SYSTEM SUCCESS THEORY
type: item
description: The implementation of cloud accounting in cafes and restaurants is expected to improve operational efficiency, enhance the accuracy of financial reports, and provide net benefits for businesses. However, in practice, the success of implementation still faces several challenges, such as suboptimal system quality, information quality, and service quality.This study aims to analyze the effect of system quality, information quality, and service quality on cloud accounting success, as well as the effect of cloud accounting success on net benefits among cafes and restaurants in Pematang Siantar City. The research design employs a quantitative approach using primary data. The sample consists of owners or managers, and accounting and finance staff from 170 cafes and restaurants in Pematang Siantar City. Sampling was conducted using a full sampling technique, resulting in a total of 265 respondents. Data analysis was conducted using Structural Equation Modeling (SEM). The findings indicate that system quality, information quality, and service quality have a positive effect on cloud accounting success, and cloud accounting success positively affects net benefits. Furthermore, cloud accounting success is proven to mediate the relationship between system quality, information quality, and service quality with net benefits.
creator: Fitri Ramadhani
creator: Sambas Ade Kesuma
creator: Parapat Gultom
rights: Copyright (c) 2025 Fitri Ramadhani, Sambas Ade Kesuma, Parapat Gultom https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-25
publication date: 2025-08-25
volume: 5
number: 6
starting page: 2181
ending page: 2190
doi: 10.54443/ijebas.v5i6.4398

STRATEGY FOR STRENGTHENING THE INSTITUTION OF WOMEN'S FARMING GROUPS IN AN EFFORT TO SUPPORT FAMILY FOOD INDEPENDENCE IN KALIMANAH DISTRICT PURBALINGGA REGENCY
type: item
description: The Women Farmers Group (KWT) is a forum for women to participate in advancing the agricultural sector, encouraging innovation, economic independence, and improving the welfare of families and communities. KWT plays a strategic role in supporting family food independence while strengthening national food security. However, not all KWTs have strong and sustainable institutions. This study aims to map the institutional conditions of KWT and formulate institutional strengthening strategies in an effort to support family food independence in Kalimanah District, Purbalingga Regency. The study uses a qualitative approach with data collection techniques through in-depth interviews, direct observation, Focus Group Discussion (FGD), and document study. Informants were determined using purposive sampling by selecting three KWTs that represent different institutional conditions, namely KWT Aglonema (advanced), KWT Sri Lestari (developing), and KWT Melati (declining). Data analysis was conducted using a SWOT approach combined with Richard Scott's institutional theory, which includes regulatory, normative, and cognitive pillars. The results showed that the institutional conditions of KWTs in Kalimanah Subdistrict varied, influenced by leadership, member participation, internal rules, and external support. Institutional strengthening strategies were directed at increasing human resource capacity, strengthening organizational systems, partnerships, diversifying yard-based food activities, and optimizing the role of agricultural extension workers. Sustainable institutional strengthening of KWT is expected to increase the role of women farmers in achieving family food self-sufficiency.
creator: Tutut Dwi Purwani
creator: Tyas Retno Wulan
creator: Hariyadi
rights: Copyright (c) 2025 Tutut Dwi Purwani, Tyas Retno Wulan, Hariyadi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-13
publication date: 2026-01-13
volume: 5
number: 6
starting page: 2490
ending page: 2494
doi: 10.54443/ijebas.v5i6.4828