cover
Contact Name
dino gustaf leonandri
Contact Email
dinoleonandri@stptrisakti.ac.id
Phone
+6281367949381
Journal Mail Official
ijbe.feubb@gmail.com
Editorial Address
Fakultas Ekonomi Universitas Bangka Belitung Gedung Timah II Kampus Terpadu Balunijuk, Desa Balunijuk Kecamatan Merawang Kabupaten Bangka Provinsi Kepulauan Bangka Belitung Indonesia
Location
Kab. bangka,
Kepulauan bangka belitung
INDONESIA
IJBE (Integrated Journal of Business and Economics)
ISSN : 25495933     EISSN : 25493280     DOI : http://dx.doi.org/10.33019/ijbe.v4i3.284
Core Subject : Humanities, Social,
Integrated Journal of Business and Economics (IJBE) is intended to be the journal for publishing articles reporting the results of research on economics. IJBE invites manuscripts in the various topics include, but not limited to, topics covered include: Entrepreneurship, electronic markets Services, strategic alliances Business studies, ethics Microeconomics Behavioural and health economics Macroeconomics Financial markets, investment theories, banking International economics, Foreign Direct Invesment (FDI) Government regulation, taxation Environmental studies, urban issues, emerging markets Empirical studies, quantitative/experimental methods Economic development, system dynamics
Articles 224 Documents
Causes of Audit Report Lag with Reputation of Audit Firm as a Moderating Variable Widiastuti, Afifah Nur; Rofiqoh, Ifah
Integrated Journal of Business and Economics (IJBE) Vol 8, No 3 (2024): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v8i3.1061

Abstract

Audit report lag is an important problem because it can cause delays in submitting financial reports by companies to the OJK. This study examines the effect of audit opinion, profitability, and company size on audit report lag with Reputation of audit firm as a moderating variable in non-primary consumer goods companies listed on the IDX. The sample used in this study were 78 non-primary consumer goods companies listed on the IDX 2018-2022. The data analysis method used in this research is panel data regression analysis and moderation regression analysis. The results of this study indicate that audit opinion and profitability have a negative effect on audit report lag, while company size has no significant effect on audit report lag. Reputation of audit firm is able to strengthen the effect of profitability on audit report lag and weaken the effect of company size on audit report lag and but is unable to moderate the effect of audit opinion on audit report lag.
The Role of Functional and Emotional Value Co-Creation Within Sharing Economy Platforms on Repurchase Intention Suryawardana, Edy; Dyah Pitaloka, Dynda Aisyah; Soelistiyono, Anitiyo; Richadyanato, Richadyanato
Integrated Journal of Business and Economics (IJBE) Vol 8, No 3 (2024): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v8i3.1003

Abstract

Repurchase Intention is part of consumer behaviour that aspires for repeat purchases on the products or services of an organization. Consumers begin with a consideration on the necessities to purchase. Continuing this, consumers then decided on how many products will be purchases. The aim of this paper is to investigate and examine the role of functional and emotional value creation in the relationship between customer ethical perceptions and social support sharing economy platform with repurchase intention. This paper selects 402 consumers using sharing economy platforms in Indonesia and tests the regression relationships of the five constructs using Structural Equation Model with the AMOS 24.00 tool. This finding indicates that social support and consumer ethical perception showed an important antecedent towards Functional Value Co-Creation and Emotional Value Co-Creation and that the two has a positive impact of Repurchase Intention. This suggests that Functional Value Co-Creation and Emotional Value Co-Creation possess an important role as a mediator between social support and consumer ethics perception with Repurchase Intention. With a literature review related to consumer behaviour, consumer ethics, value co-creation, and sharing economy platforms, this paper proposes a unique analysis on the relationship roadmap for customer participation and consumer ethics with Repurchase Intention
The effect of corporate governance attributes on human capital disclosure in South Africa Magau, Mpho Dennis
Integrated Journal of Business and Economics (IJBE) Vol 8, No 3 (2024): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v8i3.1025

Abstract

The disclosure of human capital (HC) information in corporate reports continues to be at the centre of discussions in the executive boardroom. Currently, standard setters grapple with implementing uniform disclosure requirements for human capital disclosure (HCD) and as a result this information is scant, erratic, and inconsistently reported.  Hence the ISO 30414 was introduced to breach this gap.  The aim of the study is to critically examine how corporate governance attributes affect HCD.  A quantitative based cross-sectional design was followed using a sample of top 100 companies listed on the Johannesburg Stock Exchange (JSE).  The ISO 30414 HR reporting framework containing 48 metrics was utilised to construct an assessment instrument with a 7-point scale to assess the extent of HCD.  Overall, board meeting attendance yielded positive statistically significant association with HC information disclosed on recruitment, retention rate, turnover rate, internal mobility rate, competency rate, employee value-added, absenteeism rate. The board of directors play a critical role in improving the disclosure of HC information in the integrated reports.  The study provides first empirical evidence on the impact corporate governance attributes have on HCD using the ISO 30414 HR reporting framework.
Perception and Attitude of the Society Bangka Belitung Province Towards the Development of Halal Tourism Wulpiah, Wulpiah; Meilani, Reka
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.896

Abstract

Tourism is a sector that plays a significant role in improving a country's economic development. There are desires the development of the tourism sector is expected to encourage efforts to improve the welfare of local communities through the provision of employment opportunities. Likewise, halal tourism has now begun to trend not only in Indonesia, but is one of the core products for various Muslim-majority countries. This research is urgently carried out, so that the people of Bangka Belitung Province have a moderate perception and in the future tourist destinations such as culinary tourism, natural tourism, educational tourism and religious tourism can become icons and if they have a "core" undoubtedly halal tourism destinations in this province can become a magnet, of course many local, national and international tourists visited. This pstudy using the PLS-SEM approach.This study highlight that the Perception of regarding Halal Tourism is categorized as good. The Attitude of the society of Bangka Belitung regarding Halal Tourism is categorized as good. The relationship between exogenous variables (Perception of Concepts and Attitudes) and endogenous (development) is significant. 
Listener Loyalty to B'due Radio: Impact of Broadcast Quality and Brand Image Juhari, Juhari; Masri, Desi; Zufriady, Zufriady; Zakaria, Nor Balkish
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.1077

Abstract

Radio as an important medium for delivering information and entertainment is facing increasingly intense competition in the media industry. This study aims to examine the direct influence of broadcast quality and brand image on listener loyalty to B'Due Radio, with listener satisfaction acting as a mediating variable. This study uses a quantitative approach with a survey method, distributing questionnaires to 90 B'Due Radio listeners, including teenagers, BKKBN activity group members, FP cadres, field officers, and employees. The data were analyzed through Structural Equation Modelling (SEM) using the Smart PLS-3 software. The results indicate that both broadcast quality and brand image directly affect listener satisfaction, which in turn is associated with greater listener loyalty. Additionally, listener satisfaction mediates the relationship between broadcast quality, brand image, and listener loyalty. The study faces several limitations, such as a small sample size and difficulties in generalizing the results to a wider population. Nonetheless, these findings offer valuable insights into the factors that drive listener loyalty in radio. The results of this study can serve as recommendations for B'Due Radio to enhance broadcast quality, strengthen brand image, and improve listener satisfaction to bolster listener loyalty.  
The Influence of Knowledge Management, Work-Life Balance, and Commitment on Public Sector Employee Performance Satrya, Aryana; Pangaribuan, Leviadi; Parasuraman, Balakrishnan
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.1011

Abstract

This research investigates the impact of knowledge management and work-life balance on employee performance with the role of affective commitment as a mediator in the Indonesian public sector. Data were collected via an online questionnaire from 703 respondents who were Government Financial Institution (GFI) employees at the staff level with a minimum of one year of work experience. The questionnaire utilized a 7-point Likert scale measurement and data analysis was conducted using Structural Equation Modeling (SEM) techniques with Lisrel 8.8 software. The findings of the study indicate that knowledge management practices, work-life balance, and affective commitment positively and significantly influence employee performance. Additionally, affective commitment was found to partially mediate the direct relationships examined in this research. This study contributes to the field of Human Resource Management (HRM) by expanding the literature on knowledge management practices and work-life balance in the public sector, areas that have received limited research attention. Furthermore, this research offers novelty by investigating predictors of performance among public sector employees from Generation Y and Generation Z. 
Does Financial Literacy Mediate, Future Perspective, and Risk Tolerance on Retirement Saving Behavior. Sulistianingsih, Henny; Maivalinda, Maivalinda; Srihasnita, Rita; Zetri, Rifaldo; Rismanda, Rachyta
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.1093

Abstract

This study sought to investigate how retirement saving behavior was impacted by financial literacy, future perspective, and significant risk tolerance. Additionally, the financial literacy factors mediate risk tolerance and future perspective. The causal design is a type of quantitative descriptive research that is useful for analyzing one variable's effects on another or measuring the relationship between research variables. All of the participants in this study were Padang residents. Random sampling was used as the sampling method. Primary data and Likert scale measurements were used. The data processing technique used the SEM method based on Partial Least Square (PLS.). The results of this study stated that financial literacy had a significant positive effect on retirement savings behavior. Future perspective had a significant positive effect on financial literacy and retirement savings behavior. The risk tolerance variable had a significant positive effect on financial literacy. Conversely, risk tolerance did not affect retirement savings behavior. Financial literacy as a mediating variable, future perspective, and risk tolerance did not affect their retirement savings planning.
Implementing Sustainable HR Practices: A New Paradigm in Building Organizational Capacity to Address the Climate Crisis Wiyono, Darul; Setiadi, Hedi; Tanjung, Rinaldi; Julaeha, Ela; Ambarsari, Megie
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.1038

Abstract

This study examines the implementation of sustainable Human Resource (HR) practices and their impact on organizational capacity to address climate crises in private universities in Bandung City. The research background highlights the importance of integrating sustainability principles into HR policies to strengthen organizational resilience against global environmental challenges. This study aims to analyze the influence of sustainable HR practices on organizational culture, managerial support, and climate resilience within higher education institutions. A quantitative research method was employed, utilizing the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to examine the relationships among key variables. The study involved a population of 882 individuals from 138 private universities in Bandung, with a representative sample of 270 participants determined using Slovin’s formula with a 5% margin of error and selected through stratified random sampling. The sample was proportionally distributed across university management (rectors, vice rectors, and department heads), lecturers, and administrative staff to ensure comprehensive representation of the population. The results indicate that sustainable HR practices significantly influence organizational culture and managerial support, which subsequently enhance organizational resilience to climate crises. The study concludes that integrating sustainable HR practices into the policies of private universities can improve institutional capacity to address climate change. Practical implications include the development of holistic sustainability policies and increased managerial engagement to effectively support sustainability implementation.
The Covid-19’s Impact on Sharia banks in Southeast Asia: Islamicity Performance Index, Intellectual Capital, and Islamic Corporate Governance Abadi, M. Kurnia Rahman; Mohd Nasarudin, Ahmad Fawwaz Bin; Alhamdamuhar, Abdul Thoriq
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.937

Abstract

The COVID-19 pandemic has impacted Islamic banking in Southeast Asia, with corporate governance playing a crucial part in handling and controlling companies. This research studies the influence of issues such as Intellectual Capital, Islamic Income vs. Non- Islamic Income Ratio, and Zakat Performance Ratio on Islamic Corporate Governance in the region post-pandemic. The present research employs quantitative research techniques that depend on secondary data. To gather the necessary data, a documentation approach was adopted, involving the examination of annual reports from Islamic banks in Southeast Asia. Data was acquired through the utilization of a panel data regression model operated by Eviews 12. Findings suggest that intellectual capital and the Islamicity performance index are key drivers of ICG. To improve governance, Islamic banking institutions should focus on preserving intellectual capital and enhancing their Islamicity performance. Continuous efforts to enhance ICG are critical for dealing with global concerns in the aftermath of COVID-19. 
Is The Pls Financing Scheme Better Than Non-Pls for Profitability Islamic Bank? Indonesian Case Kurnia, Pipin; Darlis, Edfan; Agusti, Restu; Supriono, Supriono; Wiguna, Meilda; Masrizal, Masrizal
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.877

Abstract

The expanding presence and assets of Islamic banking within the national banking industry necessitate an analysis of Islamic banking's performance. This study examines the effects of various PLS and non-PLS financing schemes on the profitability of Islamic banks in Indonesia using the ARDL method and monthly data from 2009 to 2021. Results indicate that using the PLS financing scheme considerably positively impacts Islamic banking's profitability. Meanwhile, the non-PLS financing scheme has a significant negative impact on Islamic bank profitability. Intriguingly, the contribution of PLS financing to Islamic bank profitability is superior to that of non-PLS financing. In light of this crucial contribution, regulators need incentives and regulations to maximize PLS-based financing. Therefore, Islamic banks must implement concrete measures and initiatives to increase Islamic financing under PLS arrangements if Islamic finance is to grow significantly.

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