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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Open Access Indonesia Journal of Social Sciences Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences ARSY : Jurnal Aplikasi Riset kepada Masyarakat Open Access Indonesia Journal of Social Sciences International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Pengabdian Ilmu Kesehatan Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam International Journal of Economics and Management Research Journal of Artificial Intelligence and Digital Business International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Pengabdian Ibnu Sina International Journal of Management Research and Economics Jurnal Hukum Bisnis Jurnal Pendekar Nusantara MARAS : Jurnal Penelitian Multidisplin Management Studies and Business Journal Digital Innovation : International Journal Of Management Green Inflation: International Journal of Management And Strategic Business Leadership International Journal of Law and Society Journal of Economics and Management Journal of International Islamic Law, Human Right and Public Policy Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Ecoducation Management Dynamics: International Journal of Management and Digital Sciences International Journal of Economics and Management Research Global Economics: International Journal of Economic, Social and Development Sciences Jurnal Pengabdian Ilmu Kesehatan Indonesian Journal of Taxation and Accounting Fundamental and Applied Management Journal Alinea: Health Science & Medical International Journal
Etty Sri Wahyuni
Faculty Of Economy And Business, Universitas Batam
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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FINANCIAL BEHAVIORAL BIASES (PRESENT BIAS AND OVERCONFIDENCE) ON CONSUMER DEBT DECISION MAKING AMONG MANUFACTURING WORKERS IN BATAM Etty Sri Wahyuni; Henry Aspan; Faris Ramadhan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19969283

Abstract

This study investigates the influence of present bias and overconfidence on consumer debt decision-making among manufacturing workers in Batam, Indonesia, incorporating financial literacy as a moderating variable. Batam, a strategic free trade zone and major industrial hub, faces a growing phenomenon of consumer over-indebtedness fueled by the rapid expansion of digital lending platforms and online loans among its workforce. A quantitative cross-sectional survey design was employed, with a sample of 215 manufacturing workers drawn from Batam’s major industrial estates through purposive sampling. Data were collected via validated Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that: (1) present bias exerts the strongest positive and significant effect on consumer debt decisions (β = 0.387; p < 0.001); (2) overconfidence positively and significantly affects consumer debt decisions (β = 0.294; p < 0.001); (3) financial literacy significantly weakens the relationship between present bias and consumer debt decisions (β = –0.168; p < 0.01); however, (4) financial literacy does not significantly moderate the relationship between overconfidence and consumer debt decisions (β = –0.074; p > 0.05). These findings reveal an asymmetric moderation effect, indicating that conventional financial education is effective in mitigating present bias but insufficient in reducing overconfidence, which requires fundamentally different intervention approaches targeting metacognition rather than knowledge acquisition. The study contributes to behavioral finance literature by extending the application of hyperbolic discounting and overconfidence theories to consumer debt contexts in developing-country industrial zones and offers practical implications for financial regulators and corporate financial wellness programs.
THE EFFECT OF TAX AWARENESS AND PERCEIVED EQUITY ON TAX COMPLIANCE OF DIGITAL ECONOMY ACTORS IN BATAM: THE MODERATING ROLE OF VAT ON ELECTRONIC TRANSACTION (PPN PMSE) COLLECTION POLICY Faris Ramadhan; Etty Sri Wahyuni; Mercy Reyne Marlina Tirayoh; Benni Sumarman; Basri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19982491

Abstract

The rapid expansion of Indonesia’s digital economy demands a strengthened digital taxation framework. This study examines the effect of tax awareness and perceived equity on tax compliance among digital economy actors in Batam, Indonesia’s largest Free Trade Zone (FTZ), with the Value Added Tax on Electronically Traded Transactions (PPN PMSE) collection policy serving as a moderating variable. Using a quantitative cross-sectional survey, data were collected from 198 digital economy actors across Batam’s major e-commerce ecosystems through validated Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that: (1) tax awareness exerts the strongest positive and significant effect on tax compliance (β = 0.412; p < 0.001; f² = 0.224); (2) perceived equity positively and significantly affects tax compliance (β = 0.318; p < 0.001; f² = 0.138); (3) the PPN PMSE collection policy positively and significantly moderates the tax awareness–compliance relationship (β = 0.147; p < 0.01); however, (4) the PPN PMSE collection policy does not significantly moderate the perceived equity–compliance relationship (β = 0.063; p > 0.05). These findings reveal an asymmetric moderation effect: platform-based VAT collection functions as a behavioral nudge that amplifies tax awareness effects but is structurally incapable of correcting deeply rooted perceptions of tax inequity—particularly the perceived unfairness between FTZ-based and non-FTZ digital sellers, and between digital and conventional businesses. The study contributes to digital taxation literature by integrating the Slippery Slope Framework with Nudge Theory, empirically demonstrating the conditional and asymmetric moderating capacity of third-party collection mechanisms, and identifying a novel “spatial equity” dimension relevant to free trade zone taxation. Practical implications are offered for Indonesia’s Coretax administration reform and the design of differentiated compliance strategies.
LEGAL CERTAINTY OF ELECTRONIC CERTIFICATES IN PREVENTING LAND DISPUTES IN INDONESIA Gloria Gita Putri Ginting; Etty Sri Wahyuni
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the legal certainty of electronic certificates as an instrument for protecting land rights and to examine their role in preventing land disputes in Indonesia. The development of digitalization of land administration through the implementation of electronic certificates is expected to improve data security, accelerate services, and minimize the risk of forgery, overlapping ownership, and administrative errors, which have been the main causes of land disputes. This study uses a normative legal research method with a statutory approach, a conceptual approach, and a case approach. Data were obtained through a literature review of laws and regulations, court decisions, and various scientific literature related to land law and the transformation of digital-based land services. The results show that electronic certificates have the same legal force as conventional certificates as long as they are issued in accordance with applicable laws and regulations. The electronic system also guarantees data authentication, integrity, and security, thereby strengthening legal certainty for land rights holders. However, the effectiveness of electronic certificates in preventing land disputes is still influenced by the readiness of technological infrastructure, the quality of land data validation, the competence of human resources, and the level of public trust in the digital system. Therefore, strengthening regulations, improving cybersecurity, and continuously updating land databases are important factors in realizing legal certainty and reducing the potential for land disputes in Indonesia.
THE EFFECT OF DIGITAL MARKETING ON CUSTOMER LOYALTY WITH CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE AMONG E-COMMERCE USERS IN MEDAN CITY Ami Natuz Zahara; Henry Aspan; Ari Prabowo; Etty Sri Wahyuni
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the effect of digital marketing on customer loyalty with customer satisfaction as an intervening variable among e-commerce users in Medan City. A quantitative approach was applied using non-probability sampling, specifically purposive sampling. The sample consisted of 130 respondents who are active e-commerce users in Medan City and have made at least three online transactions in the past six months. Data were collected through online questionnaires using a five-point Likert scale and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 4.0 software. The results show that: (1) digital marketing has a positive and significant effect on customer satisfaction (β = 0.718; p < 0.001); (2) customer satisfaction has a positive and significant effect on customer loyalty (β = 0.524; p < 0.001); (3) digital marketing has a positive and significant effect on customer loyalty (β = 0.289; p < 0.001); and (4) customer satisfaction partially mediates the effect of digital marketing on customer loyalty (β = 0.376; p < 0.001). The implication is that e-commerce actors serving the Medan City market need to optimize the digital marketing dimensions, namely cost, interactive, incentive program, site design, and informative, to build customer satisfaction, which will ultimately foster long-term customer loyalty.
Co-Authors Adnan Suhardis Adnan Suhardis Alviani, Maylan Amalia, Lisa Ami Natuz Zahara Ami Natuz Zahara Amir, Jihan Angelina E. Rumengan Anggra Priyansah Ari Prabowo Ari Prabowo Arta Lubis, Juli Asnira Asnira Bagus Prasetya Faozanzen Bambang Satriawan Basri Basri Basri Basri Benni Sumarman Casandra Casandra Chablullah Wibisono Christoppher Sihombing, Adriel Dahlan Dahlan Dahlan Gunawan Darwis Anatami Dewi, Nolla Puspita Dorris Yadewani Elly Rumengan Ely Kurniawati Fadlan Fadlan Fadlan Fadlan Faisal, Yusuf Fajri Suharsad Putra, Aidil Faozanzen, Bagus Prasetya Fearl, Ferren Gibran Kahar, Kahil Gloria Gita Putri Ginting Grace Tama Rosalinda Hariyanto, Mulyadi Dwi Henny Saida Flora Henry Apan Henry Aspan Ika Novita Sari Indawati Lestari INDRAYANI INDRAYANI Ivan, Julyan Nur Jihad, Kaspol Lestari, Dian Mahardi M. Tartib M. Tartib Malahayati Rusli Bintang Markus Gunawan Mega Kurnia Mercy Reyne Marlina Mercy Reyne Marlina Tirayoh Mercy Reyne Marlina Tirayoh Mohammad Arief El Habibie Mona Silvia Muhammad Arief El Habibie Muhammad Juang Rambe Muhammad Ridho Nelwan, Gyhond Ngaliman Ngaliman Ngaliman, Ngaliman Nolla Puspita Dewi Novi Yulianti Nureska Yanuar Firdaus Nurhatisyah Nurhatisyah Nurhatisyah Parroha Patar Siadari, Lagat Pipit Buana Sari Prasida Yunita Putra, Randi Rian Putra, Tri Wildan Rosyadi Putri Mauliza Putri Mauliza Putri Mauliza, Putri Ramadana, Marsyah Ramadhan, Faris Raymond Raymond Raymond Raymond Rizki Hidayat Rizki Hidayat Robin Robin Rozaini Rozaini Binti Rosli Rozaini Rosli Rumengan, Angelina E. Rumengan, Angelina Eleonora Sony Putra Sri Wahyuni Sri Wahyuni Sri Yanti Sri Yanti Sumantri, Sumantri Surya Bakti Susanti Suwalla, Nicha Tarigan, Rajutawan Riki Maruli Tua Tarigan Tarigan, Tegar Dermawan Tartib, Muhammad Windayati, Diana Titik Yahya Tanjung Yossie Rossanty Zafira, Naila