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All Journal Accounting Profession Journal (APAJI) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Sambas Ade Kesuma
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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THE ROLE OF DYNAMIC CAPABILITY IN IMPROVING SUSTAINABLE PERFORMANCE: MEDIATION OF ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) STRATEGY IN PALM OIL COMPANIES IN MEDAN Della Andriyani Ridwan; Sambas Ade Kesuma; Narumondang Bulan Siregar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3264

Abstract

This study investigates the role of dynamic capabilities, specifically absorptive capability and adaptive capability, in enhancing sustainable performance, with Environmental, Social, and Governance (ESG) strategy as a mediating variable. Using an empirical approach, data were collected from 100 employees of palm oil companies operating in Medan, Indonesia, through a full sampling method. Data analysis was conducted using SPSS for descriptive statistics and SmartPLS for Partial Least Squares Structural Equation Modeling (PLS-SEM). The results confirm the significance of all five hypothesized relationships, indicating that both absorptive capability and adaptive capability have a positive effect on sustainable performance, with ESG strategy serving as a mediating variable. Among the two capabilities, adaptive capability has the strongest direct and indirect influence, while absorptive capability shows the weakest effect. These findings provide empirical support for the dynamic capability framework and confirm the validity and reliability of the measurement instruments used. This study contributes to the literature on sustainable business practices in emerging markets, particularly within resource-based industries. Additionally, it offers practical implications for corporate managers, policymakers, and stakeholders by highlighting the strategic value of enhancing dynamic capabilities to drive ESG integration and long-term sustainable performance.
THE EFFECT OF CAPITAL STRUCTURE, INTELLECTUAL CAPITAL AND FIRM SIZE OF FINANCIAL PERFORMANCE BANKING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PE-RIOD 2020 - 2024 Putri Imanda Rezeki Nasution; Fahmi Natigor Nasution; Sambas Ade Kesuma
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4251

Abstract

This study aims to analyze the effect of capital structure, intellectual capital, and company size on the financial performance of banking sector companies listed on the Indonesian Stock Exchange (IDX) during the 2020-2024 period. Financial performance in this study is measured using the Return on Assets (ROA) ratio. Capital structure is represented by the Debt-to-Equity Ratio (DER), while intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) method, and firm size is calculated based on the natural logarithm of total assets. This study employs a quantitative approach using panel data regression analysis. The sample consists of 27 banking companies listed on the IDX, resulting in a total of 135 observations. The sampling technique used was purposive sampling, and the data were processed using EViews software. The results indicate that capital structure, as measured by DER, has no significant effect on financial performance. On the other hand, intellectual capital and firm size are found to have a positive and significant effect on financial performance. These findings suggest that intellectual value and company scale play a critical role in enhancing banks' financial performance, where the amount of debt does not have a direct impact.
ANALYSIS OF THE IMPLEMENTATION OF THE E-S-QUAL MODEL ON THE EFFECTIVENESS OF DIGITAL ZAKAT: AN EMPIRICAL STUDY AT THE FACULTY OF ECONOMICS AND BUSINESS, UNIVERSITY OF NORTH SUMATRA Afifah Adillah; Sambas Ade Kesuma; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2354

Abstract

The main objective of this study is to examine the factors that influence the effectiveness of digital zakat using the E-S-QUAL theory. In the industrial revolution 4.0, digital payment of zakat has become an increasing trend, especially among the millennial generation. This study used a survey method with a non-probability sample of digital zakat users at the Faculty of Economics and Business, University of North Sumatra, resulting in 121 valid respondents. Data was collected through distributing questionnaires and analyzed using the SmartPLS tool. The analysis results show that efficiency and reliability variables have a positive and significant influence on the effectiveness of digital zakat, while fulfillment, privacy, speed, and system availability variables show no significant influence. The R-square for digital zakat effectiveness is 54.9%, showing the moderating influence of the independent variables on effectiveness. This study emphasizes the importance of improving digital service quality to increase user satisfaction and loyalty in zakat payment, as well as contributing to the literature on digital zakat in Indonesia.
EVALUATING THE SUCCESS OF CLOUD ACCOUNTING IN CAFES AND RESTAURANTS IN PEMATANG SIANTAR: PERSPECTIVE OF THE INFORMATION SYSTEM SUCCESS THEORY Fitri Ramadhani; Sambas Ade Kesuma; Parapat Gultom
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4398

Abstract

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.
Co-Authors Afifah Adillah Azzahra Nabila Syaki Della Andriyani Ridwan Devica Amanda Fahmi Natigor Nasution Febriana Roosmawati Hasibuan, Renika Heri Enjang Syahputra Iskandar Muda Iskandar Muda Damanik Khaira Amalia Fachrudin Maslanna Ridha Siregar Minerva Polina Parapat Gultom Putri Imanda Rezeki Nasution Ramadhani Fitri Siregar, Narumondang Bulan Thezar Fiqih Hidayat Hasibuan Vanisa Meifari