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Achmad Muchayan
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achmad.muchayan@narotama.ac.id
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ijebd@narotama.ac.id
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NAROTAMA UNIVERSITY AR HAKIM 51 SURABAYA INDONESIA www.narotama.ac.id
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IJEBD (International Journal Of Entrepreneurship And Business Development)
Published by Universitas Narotama Surabaya
ISSN : 25974750     EISSN : 25974785     DOI : https://doi.org/10.29138/ijebd
Core Subject : Economy,
Economics, Econometrics & Finance
Focus and Scope IJEBD International Journal of Entrepreneurship and Business Development is an international, peer-reviewed journal publishing articles on all aspects of Entrepreneurship and Business Development. All accepted articles will be published on payment of an article-processing charge, and will be freely available to all readers with worldwide visibility and coverage. Section Policies Articles Open Submissions Indexed Peer Reviewed Attachment Open Submissions Indexed Peer Reviewed
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 17 Documents
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Search results for , issue "Vol 8 No 3 (2025): May 2025" : 17 Documents clear
The Moderating Effect of Tax Volunteers on Taxpayer Compliance Susilawati, Heni; Haryanti, Kurniati Kevin; Puspa, Regita Dwi; Yulianto, Agung
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 3 (2025): May 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i3.3274

Abstract

Purpose: With an emphasis on the role of tax volunteers, taxpayer comprehension, tax penalties, awareness, and E-SPT use, this study attempts to investigate the factors impacting MSME taxpayer compliance in Cirebon Region Three. Design/methodology/approach: By gathering primary data from respondents—specifically, MSME taxpayers assisted by tax volunteers at KPP Pratama Region Three Cirebon—The design of this investigation is quantitative. Findings: According to the report, MSME taxpayer compliance is greatly and favorably impacted by understanding of tax, tax sanctions, and taxpayer awareness. By fostering better socialization and education, tax volunteers also increase taxpayer compliance. Research limitations/implications: The study is limited to MSME taxpayers in Cirebon Region Three and may not fully represent other regions or sectors. Practical implications: Strengthening tax volunteer programs and enhancing taxpayer education initiatives are critical to boosting MSME compliance. Originality/value: This research highlights the strategic role of tax volunteers in fostering MSME taxpayer compliance, an area rarely explored in previous studies. Paper type: a Research Paper
Performance Measurement of Regional Financial Management of East Java Province Priyono, Joko
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 3 (2025): May 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i3.3275

Abstract

Purpose: This study aims to measure the financial performance of the East Java Province in 2022-2024. Methodology/Approach: The research method used is descriptive statistical analysis. The measuring instruments used in this analysis are independence ratio, effectiveness ratio, efficiency ratio, activity ratio, and growth ratio. The analysis in this study is the processing of data obtained in the form of secondary data and hysteresis of published regional financial reports. Findings: Based on the results of the study, it shows that the financial management performance of East Java Province in terms of the level of independence is in the high category (delegative), the effectiveness ratio is very high because its achievements are above the specified target, the activity ratio is not yet balanced between operating expenses and capital expenditures - operating expenses still dominate spending activities, and the growth ratio is still very low. Input for the East Java Provincial Government is to increase or maintain the level of independence and effectiveness of regional finances. Meanwhile, the activity ratio, especially capital expenditures, needs to be increased, and the growth ratio is still very low and has a downward trend during the study period. Paper type: a Research Paper
Analysis of the Impact of E-Wallet Use on Generation Z Nanda, Resty Meilia; Ranandhea, Adinda; Sudarwati, Anastasia Natalia; Yanti, Nur; Ruliana, Titin
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 3 (2025): May 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i3.3279

Abstract

Purpose: This study aims to identify impulse purchase tendencies in consumers who often see promotions and digital payment options and research on digital wallet applications that are most in demand by Generation Z by University of 17 Agustus 1945 Samarinda. A variety of choices of digital wallet applications that can offer convenience and benefits for users are very much a trend today in the Generation Z era. This study uses a qualitative method where interviews and observations are used as data collection techniques. Based on the observations made, it can be concluded that the use of the DANA digital wallet application by UNTAG Samarinda students, especially in generation Z, increases every year, this is marked by the majority of respondents stating that they have a good experience with the DANA application. The DANA application has an advantage over the Go-Pay digital wallet application, namely the absence of additional administrative fees. Methodology: This study uses natural methods and verbal descriptions in specific contexts through extensive data collection. The respondents in this study are Generation Z students of UNTAG Samarinda with an age range of 18-29 years. Findings: The results of this study show that more people are interested in using the DANA application than Go-Pay than DANA. Limitations/implications: This research has several limitations that need to be developed in the future. First, the research only focuses on Generation Z. Second, this research only uses a comparison of two digital applications, DANA and Go-Pay. Practical implications: This research has several limitations that need to be developed in the future. First, the research only focuses on Generation Z. Second, this research only uses a comparison of two digital applications, DANA and Go-Pay. Originality/value: This research can be applied to consumers, businessmen, and business merchants. Paper type: General review
Autonomous Maritime Logistics in the Age of Sustainable Digital Transformation: An Integrative Framework for Smart and Green Shipping Weda, Iwan
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 3 (2025): May 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i3.3311

Abstract

The maritime logistics sector is undergoing a profound transformation driven by the convergence of automation, digitalization, and sustainability imperatives. This paper explores the emerging paradigm of autonomous maritime logistics within a sustainable digital framework, addressing both technological and regulatory dimensions. Using a multidisciplinary lens combining systems theory, environmental economics, and maritime informatics, this study synthesizes recent empirical findings and proposes a conceptual model integrating autonomous technologies with environmental and operational performance indicators. The novelty of this research lies in its articulation of a sustainable-autonomous symbiosis as the future backbone of maritime logistics infrastructure. The study also offers policy and managerial recommendations for fostering resilient and intelligent maritime supply chains.
Analyzing Earnings Response Coefficient s, Putri Irene; Djajanti, Atik
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 3 (2025): May 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i3.3312

Abstract

Purpose: This study examines how capital structure, default risk, and earnings volatility affect the Earnings Response Coefficient (ERC) of property and real estate firms listed on the Indonesia Stock Exchange (BEI) from 2019 to 2024, with profitability as a moderating factor. Design/methodology/approach: The study included 92 property and real estate companies and used quantitative correlational and causal-associative analysis. Purposive sampling selected 17 firms. Secondary data came from the Indonesian Capital Market Directory (ICMD) and BEI website yearly financial statements. Analytical testing was done using PLS-SEM with SmartPLS 3.0 to examine putative relationships. Findings: When well-managed, elevated debt-to-equity ratios and default risks boost the market's reaction to earnings announcements, positively affecting ERC. Earnings volatility had a negative but statistically negligible effect, suggesting market participants see such variations as normal for the sector. Profitability reduces the negative effects of capital structure, default risk, and earnings volatility on ERC. Profitability boosts investor confidence in earnings reliability, increasing ERC responsiveness. Paper type: a Research Paper
Professional Ethics as A Moderator in the Relationship Between Knowledge Sharing, Experience, Obedience Pressure, And Audit Judgment Wardhana, Rony; Anam, Saiful; Miftakhul Ivanda, Muhammad Nur
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 3 (2025): May 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i3.3313

Abstract

Purpose: In this research, Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics effect auditor judgment in Surabaya and Sidoarjo Public Accounting Firms (KAPs). It seeks to resolve contradictions in earlier research and increase empirical data on audit knowledge exchange. Methodology: The quantitative technique employed Partial Least Square-Structural Equation Modeling (PLS-SEM) using SmartPLS software. Purposive sampling chose 120 auditors from 15 KAPs with at least 2 years of audit experience and a bachelor's degree. Primary data was acquired using 5-point Likert scale questionnaires for all dimensions, including moderating effects. Findings: The investigation indicated that Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics significantly influence Audit Judgment. Of the moderating factors examined, only one had a meaningful impact on the connection between the variables and Audit Judgment. The research affirms the significance of these characteristics in formulating good audit judgments and supports the perspective that robust knowledge-sharing channels, with expertise, ethical commitment, and adherence to regulations, improve the quality of auditors' conclusions. Originality/value: This paper is original Paper type: a Research Paper
Examining The Role of Religious Values in Mediating the Effect of Competitiveness and Brand Equity on SME Performance Abdillah, Adil; Joenarni, Elly; Rachmawati, Eny; Rizkawati, Nidya
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 3 (2025): May 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i3.3315

Abstract

Purpose: This study aims to examine the influence of business competitiveness and brand equity on small business performance, with religious values as a mediating variable. In the context of small enterprises, competitiveness and brand strength are critical factors that determine business sustainability and growth. However, in religiously-influenced communities, religious values often shape how business owners make decisions, interact with customers, and manage their enterprises ethically. Design/methodology/approach: This research employs a quantitative approach using survey data collected from small business owners in a specified region. Path analysis is used to assess both direct and indirect relationships among the variables. Findings: The findings reveal that both business competitiveness and brand equity significantly affect business performance. Furthermore, religious values are found to mediate these relationships, enhancing the positive impact of competitiveness and brand equity on performance. These results highlight the importance of integrating spiritual dimensions into the strategic development of small businesses. Originality/value: This paper is original Paper type: a Research Paper

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