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dino gustaf leonandri
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IJBE (Integrated Journal of Business and Economics)
Published by Universitas Bangka Belitung
ISSN : 25495933     EISSN : 25493280     DOI : http://dx.doi.org/10.33019/ijbe.v4i3.284
Core Subject : Humanities, Social,
Humanities Social Sciences
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 234 Documents
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Blue Economy: The Role of Attitudes and Behaviors in Occupational Health and Safety Budiati, Yuli; Widiastuti, Hardhani; Pratiwi, MM Shinta; Indarto, Indarto; Maquilling, Rebecca R; Tan, Joel B.; Gabronino, Rosalia T
Integrated Journal of Business and Economics (IJBE) Vol 9, No 4 (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.v9i4.1100

Abstract

This research examines the challenges of Mina MSMEs on the coast of Demak, Central Java, which rely on marine resources but are vulnerable to exploitation. The purpose of this study is to assess how attitudes and behavior affect productivity at work, so that a blue economy can be realised. This study was conducted using a survey method with a population of fish processors MSMEs in Demak Regency, Central Java, Indonesia, using a census by collecting 48 respondents. Partial least square was the technique utilized for data analysis. The result indicate that attitudes and behaviors related to OHS have a significant influence on productivity and the blue economy, where productivity does not mediate the influence of OHS attitudes but mediates the influence of OHS behavior on the blue economy. The implication is that the government should adopt a comprehensive approach towards MSMEs for the development of a culture of occupational safety and health through socialisation, training, monitoring, and enforcement of safety regulations as an effort to prevent and minimize workplace accidents, thereby fostering awareness of the importance of safety and health in the workplace.
Moderating the Company Value’s Determinants of Oil Palm Estate Company in Indonesia Sinaga, Jhonni
Integrated Journal of Business and Economics (IJBE) Vol 9, No 4 (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.v9i4.1346

Abstract

This study aims to gather evidence of the direct and indirect effects of the factors that determine a company's value, which are controlled by the dividend policy and corporate social responsibility (CSR). Purposive sampling determines the chosen samples. Refer to the performed recapitulations and calculations, there are only 5 companies of the 24 listed at IDX that meet the given criteria in 2009-2017. Using Structural Equation Modeling (SEM) utilizing a WarpPLS (Warp Partial Least Squares) approach we found that the capital structure has a negative and substantial impact on the company's worth during the years when the global economy was unstable and the price of products was declining.  By adopting optimal and consistent CSR activities and boosting dividend payouts to the optimal level, this effect can be lessened and transformed into something positive and important.  Increasing dividend payments steadily to the ideal level can likewise lessen or transform the positive and insignificant capital structure effect on the firm value through company growth into a positive and large one. Furthermore, because oil palm estate businesses have a three-year investment period, it is particularly crucial for management to carefully and accurately weigh the marginal benefits and costs of employing long-term bank loans or liabilities to finance business operations.
The Role of Inspiring Value Process: Customer Participation and Marketing Performance Panjaitan, Roymon; Putra, Febrianur Ibnu Fitroh Sukono; Fatmawati, Elia Resha; Sobirov, Bobur
Integrated Journal of Business and Economics (IJBE) Vol 9, No 4 (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.v9i4.1180

Abstract

This exploratory study aims to fill the research gap on unanswered findings in the Service-Dominant Logic (SDL) approach from the role of the inspiring value process. The novelty of this study's model framework is rooted in the SDL perspective that an inspiring value process will achieve shared value creation from the support of customer participation. In the end, this inspiration can shape values from product-centered to service-centered. Four hypotheses were developed and tested using PLS-SEM analysis techniques within a sample frame of 175 MSMEs in Central Java, Indonesia. The findings of this investigation produce four conceptual contributions. Firstly, customer participation has been proven not to impact improving marketing performance positively, but marketing performance can increase when bridged by an inspiring value process from customer participation. Thirdly, customer participation can provide leverage to inspire process value. Fourthly, the inspiring value process directly contributes positively to increasing marketing performance. Conceptual implications provide new propositions that can bridge inconsistencies in findings and empirical results, proving the role of the inspiring value process in contributing practically and theoretically to the SDL perspective
Determinants of Technology Adoption and Financial Ratios on Banking Performance in Indonesia Through Net Interest Margin as Mediation Damayanti, Endah Suci; Manurung, Adler Haymans; Hendayana, Yayan; Hidayat, Wastam Wahyu
Integrated Journal of Business and Economics (IJBE) Vol 9, No 4 (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.v9i4.1334

Abstract

The purpose of this study is to explore the relationship between technology adoption, financial ratios that can affect banking performance in Indonesia through the mediation of Net Interest Margin. The research approach is Explanatory Research with purposive sampling technique obtained 35 go pubic banks selected with  9 years of financial statement data  from 2015 to 2023 so as to obtain 315 observations. The research findings show that BOPO strongly influences the NIM variable, giving rise to direct and indirect effects. All direct effects are the largest affecting ROA. Company management must manage Technology Adoption, NPL, LDR, Quality of Earning Assets (QEA) and BOPO to influence Banking Performance. Company management must manage these ratios to provide high ROA so that investors are interested in buying banking stocks. The efficiency of the company represented by BOPO needs to be managed so that NIM increases and can be limited to the maximum.  
The Effect of Fiscal Independence, Private Investment, Zakat and Economic Growth on Islamic Human Development Index (IHDI) In Jambi Province Indonesia Fathiyah, Fathiyah; Amir, Amri; Hodijah, Siti; Zamzami, Zamzami; Achmad, Erni
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i3.1115

Abstract

Human development can be measured using the Islamic Human Development Index (IHDI) indicator for countries with a majority Muslim population. Variables that affect IHDI include fiscal independence, private investment, zakat performance and economic growth. However, there is still not much literature on IHDI and its application in Indonesia, especially in Jambi Province. This study aims to analyse the partial and simultaneous effects of fiscal independence (FI), private investment (PI), zakat performance (ZP) and economic growth (EG) on IHDI in Jambi Province. The data used is panel data in the form of time series data for 5 years, namely 2017-2022 and cross section data on 11 regencies / cities in Jambi Province. The data analysis used is descriptive analysis and panel data regression analysis with an econometric model approach using the Eviews 8 programme. The results showed that simultaneously FI, PI, ZP and EG had a significant effect on IHDI. Partially, there is a significant effect of FI, ZP and EG on IHDI.  The integration of key factors, studies in the Islamic context, measurement of the impact on IHDI, the use of econometric models and contributions to public policy are novelty in this study
National Health Insurance (BPJS) in Indonesia: An Islamic Perspective on Value Creation, Engagement, and Satisfaction Achyani, Fatchan; Fatchan, Ilham Nuryana; Fatchan, Fuad Hudaya
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1491

Abstract

This study analyzes how the service quality of BPJS Health influences customer engagement (CustEngagement) and customer loyalty (CustLoyalty) in the context of PKU Muhammadiyah Hospital in Indonesia, with patient satisfaction as the main mediator. Using primary data from 296 BPJS inpatient respondents at PKU Muhammadiyah Hospital that collaborates with BPJS, the CARTER model (Compliance, Assurance, Reliability, Tangible, Empathy, Responsiveness) combined with satisfaction and engagement dimensions is analyzed using PLS-SEM.The main results show that the paths from Satisfaction to CustEngagement and Satisfaction to CustLoyalty are positively significant (coefficients of approximately 0.272–0.307; t-statistics > 3.5; p < 0.05), confirming that higher patient satisfaction directly increases the level of engagement and the tendency toward loyalty to health service facilities. On the other hand, Responsiveness acts as the primary driver of satisfaction (coefficient to Satisfaction ≈ 0.897; t = 2.967; p = 0.003), which in turn enhances CustEngagement and CustLoyalty through the mediating role of Satisfaction.The other dimensions (Assurance, Compliance, Empathy, Reliability, Tangible) do not show a significant direct effect on Satisfaction or CustEngagement in this model, indicating that the BPJS context at PKU Muhammadiyah Hospital may require additional mediators/moderators or sharper indicators. Contextually, these findings instead highlight the importance of strengthening the responsiveness dimension and harmonizing it with values of empathy, friendliness, and justice grounded in sharia principles in every service interaction. A responsive yet warm and fair approach is expected to enrich patients’ experiences, foster feelings of being valued and trusted, and ultimately strengthen their attachment and loyalty to PKU Muhammadiyah Hospital.
The Mediating Role of Financial Performance on the Relationship between Capital Structure and ESG performance of Ghanaian Non-Financial Firms Ampomah, Philipina; Andriana, Denny; Nugraha, Nugraha; Sari, Maya; Mac-Moqu, Francis Kortey
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1269

Abstract

This study empirically analyzes the mediating effect of financial performance on the relationship between capital structure and the ESG performance of listed non-financial firms in Ghana. Using panel data from 16 firms enlisted on the Ghana Stock Exchange from 2015 to 2024, the study adopts the random-effects model. The results show that (1) both debt and equity capital have a negative influence on ESG performance, corroborating the agency theory; (2) debt capital does not significantly influence financial performance, but equity capital positively influences financial performance, violating the Modigliani and Miller theory; and (3) financial performance has a positive influence on ESG performance, corroborating the resource-based view theory. Further analysis regarding the mediating effect shows that financial performance partially mediates the relationship between capital structure and ESG performance. The study emphasizes the need for managers to be cautious when choosing the optimal capital structure, bearing in mind that improved financial performance is one of the ways their capital structure decisions can enhance ESG performance. The novelty of this study lies in the development and validation of a mediation model of capital structure, financial performance, and ESG performance in a sub-Saharan African context, enhancing our understanding of corporate finance in underdeveloped capital markets.
Boosting Performance through Contingen Incentives: The Mediation Effect Of Organizational Commitment Imro'ah, Alfiany Alim
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1476

Abstract

This study examines the effect of types of incentive schemes on performance mediated by organizational commitment. This research aims to expand the investigation regarding the factors that may influence performance, as well as the impact of different incentive schemes on performance by incorporating the mediating variable of organizational commitment, which is believed to have a positive effect on individual performance. To achieve that goal, the research method used in this study is the experimental method. This research uses laboratory experiments. The participants are undergraduate students majoring in Accounting from the Faculty of Economics and Business at Ahmad Dahlan University Yogyakarta who have completed or are currently taking Management Accounting courses. This study predicts that the quota incentive scheme results higher performance and commitment organizational than the piece rate incentive scheme. This study also predicts that the type of incentive scheme affects performance through organizational commitment. The test results of 54 participants showed that the quota incentive scheme resulted higher organizational performance and commitment than the piece rate incentive scheme. This research also found that organizational commitment influences performance. However, this study did not find evidence that organizational commitment mediates the effect of the type of incentive scheme on performance. Therefore, a deeper theoretical study is still needed regarding organizational commitment as a mediating variable in the relationship between types of incentive schemes and employee performance.
Effect of Foreign Ownership, Audit Committees, Leverage, And Information Asymmetry on Earnings Management with ESG Disclosures as a Moderating Variable Herawaty, Vinola; Mahendra, Faisal Reza
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1261

Abstract

This study explores the influence of foreign ownership, audit committee presence, leverage, and information asymmetry on earnings management, with Environmental, Social, and Governance (ESG) disclosure considered as a moderating variable and firm size treated as a control variable. The analysis utilized panel data regression, drawing from a sample of companies listed on the main board of the Indonesia Stock Exchange (IDX) between 2020 and 2023. A purposive sampling method was applied, and outlier cases were excluded, resulting in 115 valid observations. The results indicate that information asymmetry has a significant positive relationship with earnings management. However, this relationship is weakened when moderated by ESG disclosure. In contrast, foreign ownership, audit committee composition, leverage, and standalone ESG disclosure show no significant individual impact on earnings management. Moreover, ESG disclosure does not serve as a mediating factor between foreign ownership, audit committee presence, or leverage and earnings management. These findings highlight the critical role of ESG transparency in curbing earnings management practices that may be detrimental to stakeholder interests.
Cloud-Based Accounting and Digital Transformation in Indonesian MSMEs: Emerging Trends and Strategic Implications Agusiady, R. Ricky; Avianty, R. Rita
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1342

Abstract

This study conducts a systematic literature review (SLR) to examine emerging trends and strategic implications of cloud-based accounting (CBA) adoption among Indonesian micro, small, and medium enterprises (MSMEs). Guided by the PRISMA protocol, the review analyzes 25 documents, including peer-reviewed journal articles and policy reports, using thematic coding grounded in the Technology Acceptance Model (TAM) and Technology–Organization–Environment (TOE) framework. The findings reveal that CBA adoption is shaped by multi-level drivers: cognitive perceptions such as perceived usefulness and digital trust; organizational capacities including managerial support and system readiness; and external pressures such as regulatory mandates, infrastructure disparities, and state-led digitalization programs. Rather than a purely technical upgrade, CBA adoption reflects broader institutional and ecological transitions within Indonesia’s fragmented digital economy. The study highlights the need for context-sensitive, ecosystem-based policy approaches to accelerate inclusive digital transformation in the MSME sector. It offers evidence-based insights for policymakers and practitioners navigating the digital finance landscape.

Page 23 of 24 | Total Record : 234

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