cover
Contact Name
Achmad Muchayan
Contact Email
achmad.muchayan@narotama.ac.id
Phone
+6285710882720
Journal Mail Official
ijebd@narotama.ac.id
Editorial Address
NAROTAMA UNIVERSITY AR HAKIM 51 SURABAYA INDONESIA www.narotama.ac.id
Location
Kota surabaya,
Jawa timur
INDONESIA
IJEBD (International Journal Of Entrepreneurship And Business Development)
ISSN : 25974750     EISSN : 25974785     DOI : https://doi.org/10.29138/ijebd
Core Subject : Economy,
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
Articles 682 Documents
Analysis of Management of Legal Consequences of Service Provider Default on Project Delays: A Legal Study and Relational Approach to Dispute Prevention Setijanto, Augustinus; Hardjomuljadi, Sarwono; Sami’an, Sami’an
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 6 (2025): November 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i6.3470

Abstract

Delays in construction work execution represent one of the most common forms of default that trigger disputes between employers and contractors. Within Indonesia’s civil law framework, such default entails legal consequences including delay penalties, compensation, contract termination, and enforcement of performance bonds. This study examines these legal implications under the Indonesian Civil Code (KUHPerdata), Law No. 2 of 2017 on Construction Services, and several Supreme Court decisions with permanent legal force namely Decisions No. 294 PK/Pdt/2014, No. 3053 K/Pdt/2011, and No. 60 K/Pdt/2020. The research adopts a normative juridical approach supported by secondary data from literature review and judicial case analysis. It also proposes a dispute-prevention hypothesis founded on effective communication through guanxi, dynamic relationship, and personal approach, aimed at reinforcing loyalty and preventing conflict. The findings reveal that Indonesia’s positive legal system remains sanction-oriented and emphasizes legal certainty, whereas sustainable dispute prevention requires a paradigm grounded in relational trust. Integrating relational approaches into construction contract practice may establish equilibrium between legal certainty and substantive justice.
Work Motivation as a Mediator Between Quality Of Work Life, Organizational Communication, Work Discipline, Toward Employee Performance Wahyuliati, Eka Ratna; Sukoco, Agus
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 6 (2025): November 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i6.3464

Abstract

The performance of health workers is very important because it is directly related to public health services in Surabaya, Indonesia. This research study aims to analyze the influence of quality of work life, organizational communication, and work discipline on employee performance with work motivation as an intervening variable at the Surabaya City Health Office. Research method a quantitative approach using the PLS-SEM. Data collection via questionnaires. The samples are 122 civil servants who work at the Surabaya Health Office. The analysis results show that work discipline and work motivation have a positive and significant effect on employee performance. Work discipline has a positive and significant effect on employee performance through work motivation as an intervening variable. Quality of work life and organizational communication do not have a significant effect, either directly or through work motivation as an intervening variable, on employee performance at the Surabaya City Health Office. This research found that work motivation is effective as a mediator in the relationship between work discipline and performance. This finding emphasizes the importance of improving discipline as a key strategy in strengthening motivation and driving employee performance. Meanwhile, strategies for improving organizational communication and the quality of work life need to be re-evaluated to be more effective in significantly influencing employee motivation and work results.
Strengthening the Performance of Micro and Small Industries in Mojokerto City: Antecedents of Management Orientation and Business Innovation Prawira, Yuda; Iriantini, Dwi Bhakti
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 6 (2025): November 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i6.3479

Abstract

Objective: This study aims to examine the effect of management orientation on business innovation and business performance enhancement, as well as the effect of business innovation on business performance enhancement in micro and small industries. Design/methodology/approach: This study is categorized as quantitative research with an associative/explanatory approach accompanied by hypothesis testing. The unit of analysis in this study was micro and small industry business actors with a population of 163. The sample size in the study was 84 (51,53%), and the sample members were taken from the population using purposive sampling, which was then referred to as respondents. The questionnaire was distributed over a period of four weeks (August 1, 2025 - August 28, 2025) and was filled out by several respondents; therefore, the data collected through this questionnaire is quite representative of the population. Findings: Testing in path analysis shows that management orientation directly and significantly affects business innovation and business performance, strengthening with standardized coefficient values of 0,316 (sig. 0,046) and 0,394 (sig. 0,039), respectively. While business innovation directly and significantly affects the strengthening of micro and small business performance, with a standardized coefficient value of 0,317 (sig. 0,043). The results of this study indicate that a management orientation that is responsive to change and adaptive to environmental changes will spur creative behavior in business innovation, thereby creating effective and efficient business practices in managing resources and encouraging better business performance. Business innovation that focuses on the use of digital platforms and social media is able to provide services to consumers more quickly, easily, and flexibly without being limited by time, place, and space, thereby encouraging the strengthening of business performance. Strengthening the performance of micro and small industries can be achieved when management is more responsive to environmental changes and able to implement them in business processes, increasing creativity in carrying out business innovation effectively and efficiently, both in business management, applying management functions, and business cycles. Strengthening management orientation and business innovation can be relevant antecedents to explain the strengthening of the performance of micro and small industries. Therefore, hypotheses H1, H2, and H3 can be accepted because all the antecedents tested have a direct, positive, and significant effect with a significance level below 0.05.
The Effect of Influencer, Promotion and Brand Awareness on Purchase Decision of Skincare Product The Originote at Belia Cosmetics Store Surabaya Azizah, Safa Sarah; Wulandari, Ani; Damayanti, Elok; Ashari, Chriestine Ayu
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 6 (2025): November 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i6.3483

Abstract

This research aims to analyze the effect of Influencer, Promotion and Brand Awareness on Purchase Decision of Skincare Product The Originate at Belia Cosmetics Store Surabaya. This study uses quantitative research methods. The sampling technique for this study was using Purposive Sampling to determine the sample and involved respondents from consumers at Belia Cosmetics Store Surabaya who used skincare product The Originote, there were usable 111 in this study. This study uses primary data and secondary data. The type of research used is quantitative research, using the Multiple Linear Regression data analysis method through the IBM SPSS version 26 application. The results showed that Influencer (X1), Promotion (X2), Brand Awareness (X3) partially or simultaneously had a positive and significant effect on Purchase Decision. Influencer (X1) with a t-count value of 4.882 and a sig. 0,000. Simultaneously, the variables Influencer (X1), Promotion (X2), Brand Awareness (X3) have a positive and significant effect on Purchase Decision with an f-count value of 62.755 with a sig. 0,000. This study are limited to Consumen of Skincare product at Belia Cosmetics Surabaya. Besides, the focus of this stud is to analyze Influencer, Promotion and Brand Awarneess on Purchase Decision
Procedural Ease, Interest Rates, and Trust as Drivers of Credit Decision-Making, Evidence from Bank BRI Customers in Bawean Island Pahrudin, Pahrudin; Rosyid, Amrun; Goeyardi, Gema Merdeka
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 6 (2025): November 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i6.1265

Abstract

Purpose: This study aims to analyze the influence of perceived procedural ease, interest rates, and trust on the decision-making process of Bank BRI customers in Pulau Bawean when applying for credit. The research addresses gaps in prior studies by integrating these three variables simultaneously in the context of a remote island community. Design/methodology/approach: A quantitative approach was employed using survey data collected from BRI customers in Bawean Island who have taken credit. The study applied descriptive analysis, validity and reliability testing, and multiple linear regression to examine the relationships among variables. Findings: The results indicate that perceived procedural ease, interest rates, and trust each have a significant effect on credit decision-making. Furthermore, these variables collectively exert a strong influence on customers’ willingness to take credit Research limitations/implications: The study is limited to BRI customers in Pulau Bawean and focuses only on three independent variables, excluding other potential factors such as promotion, service quality, or income levels. Practical implications: Findings provide insights for Bank BRI to simplify procedures, set competitive interest rates, and strengthen customer trust, thereby enhancing credit uptake in remote regions. Originality/value: This research contributes by integrating operational, economic, and psychological factors into one model, specifically within the unique context of a geographically isolated island community, which has been underexplored in prior studies. Paper type: Research paper
An Assessment of the Productivity Challenges Experienced by Manufacturing Small Micro Medium Enterprises During Lockdown MPANZA, SINAKHOKONKE
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 9 No 1 (2026): Jan - Feb 2026
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v9i1.3457

Abstract

The focus of this study was to examine productivity issues experienced by small, medium and micro enterprises (SMMEs) in the manufacturing sector in Ekurhuleni Municipality during COVID?19 lockdown restrictions, more particularly focusing on internal and external environment factors influencing the productivity challenges in manufacturing SMMEs.The research also sought to identify and investigate internal and external environmental variables that affected the productivity and sustainability of manufacturing SMMEs in Ekurhuleni Municipality. The study showed a clear distinction between the importance that was placed on having access to technological production management tools, and knowledge of internal and external factors affecting productivity. In addition, this study confirmed that South African SMMEs confront significant difficulties in the context of small businesses. A simple random sampling method was used to select the respondents. A total of 300 questionnaires were distributed to the target population with 223 questionnaires being completed and returned. The questionnaire was used to determine manufacturing SMMEs’ perceptions of their companies’ access to technological production management equipment and their knowledge of the company’s internal and external elements. Based on the empirical findings, the study identified that both internal and external environmental factors such as size of the firm, firm age, resources for training needs, technology and government support have a critical influence towards the productivity challenges faced by SMMEs. It is recommended that a study be conducted to investigate the impact of manufacturing SMMEs’ productivity on their business performance, growth and sustainability.
THE MODERATING ROLE OF PROFITABILITY IN THE FIELD OF ANALYZING THE EFFECT OF EXCHANGE RATES, TAX PLANNING AND AGENCY COSTS ON TRANSFER PRICING Fitriani, Azizah; Anam, Saiful; Wardhana, Rony
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 6 (2025): November 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i6.3477

Abstract

Purpose: This study aims to determine the causal relationship between exchange rate, tax planning, and agency costs on transfer pricing, and to examine the moderating role of profitability within transportation and logistics companies in Indonesia. Design/Methodology/Approach: The study employs a causal-associative approach using secondary data from financial statements of transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. A purposive sampling method was used to select 14 companies from a population of 27 firms. Data analysis was performed using Partial Least Squares (PLS) with SmartPLS software. Findings: The results indicate that agency cost and tax planning have a positive and significant effect on transfer pricing, while the exchange rate shows no significant effect. Profitability significantly moderates the relationship between exchange rate and tax planning on transfer pricing in a negative direction, but does not moderate the effect of agency costs on transfer pricing. Research limitations/implications: This study is limited to transportation and logistics companies listed on the IDX and uses secondary data, which may limit the generalizability of findings. Future researchers are encouraged to expand the scope across sectors or incorporate additional moderating variables. Practical implications: The findings suggest that regulators need to strengthen oversight of transfer pricing practices, particularly among firms with high leverage. Companies are encouraged to comply with the arm's length principle to maintain financial credibility and minimize tax-related risks. Originality/value: This study offers novelty by integrating profitability as a moderating variable in examining the relationship between agency costs, exchange rates, tax planning, and transfer pricing—an area that remains underexplored within Indonesia's transportation and logistics industry.
Cracking the Financing Gap: How Informal Traders in Zimbabwe are Bridging the Banking Divide Mutanda, Bronson
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 9 No 1 (2026): Jan - Feb 2026
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v9i1.3482

Abstract

In Zimbabwe, informal traders face significant barriers in accessing formal financial services, hindering their ability to grow and sustain their businesses. However, these traders are finding innovative ways to bridge the banking gap by leveraging alternative financial services. The paper investigates alternative financial services leveraged by informal traders in Zimbabwe. Quantitative results reveal that majority of informal traders in Zimbabwe are financially excluded and rely heavily on informal financial services such as mukando/revolving funds, chimbadzo/interest bearing informal loans, personal savings, trade credit, business angels, burial society group loans and loans from friends and relatives. Quantitative results further revealed that informal traders in Zimbabwe leverage private strong rooms, mukando/revolving funds and cryptocurrencies for savings and investments. Furthermore, qualitative results revealed that informal traders in Zimbabwe also save and invest through the gaba scheme and informal deposit taking financial institutions. Based on research findings, the study concludes that informal traders in Zimbabwe are financially excluded and rely on informal financial services. This underscores the necessity for a collaborative and multi-faceted approach among policymakers, stakeholders, and industry experts to effectively integrate the informal sector into the formal financial system. The research recommends the introduction of customised financial products, simplification of loan and bank account application procedures, introduction of AI augmented bank accounts, consultative meetings between policy makers and representatives of informal traders and introduction of mobile banking vehicles with automated teller machines.
Factors Affecting the Financial Performance of the Samarinda City Regional Government Lestari, Suci; Latif, Imam Nazarudin; Yudhyani, Eka
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 9 No 1 (2026): Jan - Feb 2026
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v9i1.3487

Abstract

Purpose: This study aims to analyze the effect of the effectiveness ratio and efficiency ratio on the financial performance of the Samarinda City Regional Government, as well as to test whether the regional financial independence ratio plays a mediating variable in the relationship between the ratio of effectiveness and efficiency to financial performance. Design/Methodology/Approach: The research uses a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method using the SmartPLS application. The data used is secondary data in the form of a report on the realization of the Samarinda City Regional Budget for 2016-2024 obtained from the Regional Financial and Asset Management Agency (BPKAD) of Samarinda City. The variables analyzed included the effectiveness ratio, efficiency ratio, independence ratio, and regional financial performance. Findings: The results showed that: (1) the effectiveness ratio had a not significant effect on the independence ratio; (2) the efficiency ratio has a significant effect on the independence ratio; (3) the independence ratio has a significant effect on financial performance; (4) the effectiveness ratio has a significant effect on financial performance; (5) the efficiency ratio has a significant effect on financial performance; (6) the effectiveness ratio has a insignificant effect on financial performance through the independence ratio; and (7) the efficiency ratio has a significant effect on financial performance through the independence ratio. These findings confirm that fiscal efficiency and independence play an important role in strengthening regional financial performance. Research limitations/implications: This study is limited to one area, namely Samarinda City, so generalization of results to other regions needs to be done carefully. The observation period only covers 2016–2024 using APBD ratio data, so it has not accommodated non-financial factors as well as institutional and governance aspects that can also affect financial performance. In addition, the use of secondary data makes researchers dependent on the completeness and accuracy of local government financial statements. Practical implications: The results of the study provide implications for the Samarinda City Government and other local governments that improving spending efficiency and strengthening financial independence—for example through optimizing Regional Original Revenue (PAD) and reducing dependence on transfer funds—can drive better financial performance. Local governments need to design strategies to increase the effectiveness and efficiency of APBD management simultaneously, accompanied by policies to strengthen the independent income base, so that financial performance becomes more sustainable. Originality/value: This study provides novelty value by examining the mediating role of the independence ratio in the relationship between the ratio of effectiveness and efficiency to the financial performance of local governments in the context of Samarinda City with the latest data for the 2016–2024 period. The SEM-PLS approach used allows for simultaneous testing of direct and indirect relationships, thus providing a more comprehensive understanding of how effectiveness, efficiency, and fiscal independence interact in shaping the financial performance of local governments. Paper type: Research paper
Application of the Principles of Good Faith and Pacta Sunt Servanda in Unequal Construction Contracts: A Case Study of B2B Developer–Contractor Setijanto, Augustinus; Permatasari, Corina; Artahana, Nana; Hadamean, Join; Alam, Peto Syamsul; Koeswanto, Arief; Anggoro, Prastiwo; Prihatinah, Tri Lisiani
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 9 No 1 (2026): Jan - Feb 2026
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v9i1.3494

Abstract

The legal relationship between developers and contractors in business-to-business (B2B) construction contracts in Indonesia often shows a significant imbalance of power. Although formally the contract is made based on the principle of freedom of contract, substantively the legal relationship often deviates from the principles of fairness and balance that form the basis of contract law. This paper examines the application of two fundamental principles in contract law, namely good faith and pacta sunt servanda, which means that every agreement made legally is binding on the parties who made it (Article 1338 paragraph (1) of the Civil Code) in the practice of biased construction contracts, particularly when developers modify FIDIC standard contracts by removing or limiting clauses that are detrimental to their interests, such as the Dispute Avoidance/Adjudication Board (DAAB), the right to an extension of time (EoT), and the right to suspend payment. This study uses a normative-juridical approach with case and comparative analysis methods, examining actual practices between developers and contractors experiencing delays, variation orders, and payment delays. The results of the analysis show that the removal of these protective mechanisms not only creates the potential for structural default but also constitutes a violation of the principle of good faith in the implementation of contracts as stipulated in Article 1338 paragraph (3) of the Civil Code. Meanwhile, the pacta sunt servanda principle cannot be applied absolutely if the substance of the contract contains a striking imbalance and violates propriety (Article 1339 of the Civil Code). This paper offers an update in the form of a reinterpretation of the principle of good faith as a corrective instrument against exploitative clauses, as well as a proposal for the establishment of a national DAAB institution with proportional costs to uphold contractual justice. Thus, the application of contract law in construction contracts must be directed towards substantive balance and a fair relational relationship between developers and contractors, so that national development objectives can be achieved without causing protracted disputes.