Indonesian Journal Of Business And Economics
Indonesian Journal of Business and Economics (IJBE) is a peer-reviewed journal published by the Faculty of Economics, University of Kuningan, Indonesia. This journal is a biannual publication that serves as a platform for disseminating the development of knowledge through researches. It is also a forum for academicians all over the world to share and discuss ideas related to accounting, management, and economics. This journal which is published on June and December covers, but not limited to, accounting, financial management, human resources management, operational management, marketing management, strategic management, development economics, international economics, and Islamic economics.
Articles
77 Documents
<![CDATA[EFFECT OF OFF-FARM INCOME ON SMALLHOLDER COMMERCIALISATION: EVIDENCE FROM RURAL FARMERS IN RWANDA ]]>
<![CDATA[Jalloh, Mamoud Abdul]]>
<![CDATA[ Indonesian Journal Of Business And Economics Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Kuningan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25134/ijbe.v6i2.8439
<![CDATA[This paper examines the effect of off-farm income on smallholder commercialisation in rural Rwanda using the Households survey (EICV 4) data from the National Institute of Statistics, Rwanda. The logit model was used to determine the influence of off-farm income on the probability of rural smallholder farmers commercialisation. The study found that off-farm income positively and significantly affects smallholder commercialisation and hence, compensates for missing or imperfect credit markets. This indicates that farmers use earnings from off-farm sources for liquidity purpose and to invest in agricultural production to increase marketable surplus rather than to smooth out consumption. Thus, the policy implications are that expanding higher earning rural enterprises through financial support, capacity building and human capital investment are vital. This could also improve the returns to labour for off-farm work participating land-poor households and quickens the process of smallholder agricultural commercialisation in Rwanda.]]>
<![CDATA[THE EFFECT OF WORK STRESS AND WORKLOAD ON ORGANIZATIONAL COMMITMENT ]]>
<![CDATA[Kurniadin, Adin]]>
<![CDATA[ Indonesian Journal Of Business And Economics Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Kuningan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25134/ijbe.v6i2.8573
<![CDATA[The aim of the study was to analyze the influence of job stress and workload on employees' organizational commitment, both collectively and individually. The research adopted a descriptive-verification method with a quantitative approach. The study used a saturated sample of 32 employees from Bawang Goreng Harum Berkah Company, which constituted the total populations. Data collection was done through a valid and reliable questionnaire. The data analysis techniques included descriptive analysis, classical assumption tests, multiple regression analysis, coefficient determination tests, and hypothesis testing. The research results indicated that 1) Job stress and workload collectively had a significant influence on organizational commitment. 2) Job stress had a negative and significant effect on organizational commitment individually. 3) Workload had a negative and significant effect on organizational commitment individually. Overall, the findings revealed an inverse relationship, suggesting that reducing job stress and workload could enhance organizational commitment. Adjusting working hours and providing clear instructions regarding task execution could be potential solutions to address the high job demands and confusion experienced by employees, leading to an increase in organizational commitment.]]>
<![CDATA[THE EFFECT OF COMPANY SIZE, LEVERAGE, LIQUIDITY, AND INFLATION RATE ON EARNINGS GROWTH ]]>
<![CDATA[Setiawan, Deni]]>;
<![CDATA[Maulana, Yasir]]>;
<![CDATA[Adzimatinur, Fauziyah]]>
<![CDATA[ Indonesian Journal Of Business And Economics Vol. 7 No. 1 (2024) ]]>
Publisher : <![CDATA[Universitas Kuningan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25134/ijbe.v7i1.8601
<![CDATA[This study aims to determine the Effect of Company Size, Leverage, Liquidity and Inflation Rate on Profit Growth Case Studies in Industrial Sector Companies both partially and simultaneously. The research methods used in this study are descriptive and verificative methods. This study uses secondary data in the form of company financial statements which are analyzed using penel data regression which includes classical assumption tests, model selection, coefficients of determination and hypothesis testing (F test and t test). The population in this study was 54 companies for 5 years. The samples in this study were taken using purposive sampling into 42 companies for 5 years and 210 data were observed. The results of this study show that (1) company size, leverage, liquidity and inflation rate simultaneously have a significant effect on profit growth, (2) company size has a positive and significant effect on profit growth, (3) leverage has a negative and significant effect on profit growth, (4) liquidity has a negative and insignificant effect on profit growth, (5) inflation rate has a negative and significant effect on profit growth. ]]>
<![CDATA[THE INFLUENCE OF ORGANIZATIONAL CULTURE, LEADERSHIP AND COMPENSATION ON ORGANIZATIONAL COMMITMENT ]]>
<![CDATA[Warid, Agus]]>
<![CDATA[ Indonesian Journal Of Business And Economics Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Kuningan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25134/ijbe.v6i2.8602
<![CDATA[ABSTRACTThis study aims to determine the effect of organizational culture, leadershipand compensation on organizational commitment High organizationalcommitment is needed in an organization, because the creation of highcommitment will affect the professional work situation. Therefore, the factorsthat influence organizational commitment need to be well understood. Thisresearch uses a quantitative and descriptive technique approach with the surveymethod as the research design. Primary data was collected throughquestionnaires through Gform distributed to respondents consisting ofemployees of the Kuningan Regency Pol PP Office. The research sample wastaken using the sampling technique with the slovin method, The number ofrespondents who participated in this study were 57 respondents. The resultsshowed that organizational culture has a positive effect on organizationalcommitment, leadership has a positive effect on organizational commitmentand compensation has a positive effect on organizational commitment. As wellas organizational culture, leadership and compensation simultaneously affectorganizational commitment.]]>
<![CDATA[The necessity of educating small-scale farmers on Agritourism adoption: A recipe for economic development in Zimbabwe. ]]>
<![CDATA[Chinongwa, Edward]]>;
<![CDATA[Nemashakwe, Paul]]>;
<![CDATA[Chiriseri, Esther]]>
<![CDATA[ Indonesian Journal Of Business And Economics Vol. 7 No. 1 (2024) ]]>
Publisher : <![CDATA[Universitas Kuningan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25134/ijbe.v7i1.8741
<![CDATA[The agriculture industry is experiencing tremendous challenges across the globe due to various factors. These factors include globalisation, falling commodity prices, free-trade promotions, oversupply of goods and services, changes in subsidy policies, environmental changes, climate change, low-income elasticities in commodity markets, and over-reliance on raw products. This has resulted in the hopelessness of the agriculture industry leaving farmers seeking to explore the viability of alternative economic strategies in an effort to preserve and maintain the productivity of their family lands. Zimbabwe as an agro-based economy, with agriculture contributing substantially to the country’s Gross Domestic Product (GDP), is not spared by the scourge. Irrespective of the different challenges bedeviling farmers, they still need to remain viable. One key strategy that will be a panacea to this quagmire is the amalgamation of agriculture and tourism sectors under the concept of agritourism. This paper is a conceptual discussion that argues for the education of farmers on the concept of agritourism and its benefits. This is critical and necessary for economic development in Zimbabwe. The discussion positions education as an important ingredient for the adoption and success of agritourism. All the countries that are currently benefiting from agritourism use education as a way of imparting skills, knowledge and improving attitudes and perceptions among farmers.Keywords: agritourism; economic development; education; small-scale farmers.]]>
<![CDATA[An evaluation of the process of strategic management in urban councils in Zimbabwe ]]>
<![CDATA[Chinongwa, Edward]]>;
<![CDATA[Marima, Nelia Eta]]>
<![CDATA[ Indonesian Journal Of Business And Economics Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Kuningan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25134/ijbe.v6i2.8790
<![CDATA[The study sought to evaluate the process of strategic management in urban councils in Zimbabwe. This was in response to notable failure in service delivery by these key institutions in the country. A quantitative research approach was used in the study with a population of 3031. Using a cluster sampling technique, a sample size of 341 professional employees was drawn, using the Krejcie Morgan sample size determination table. Data was collected using a questionnaire after having been pilot-tested. and the reliability was tested through internal consistency, where Cronbach’s Alpha coefficient of above 0.7 confirmed the reliability of the research instrument. Data analysis was done using an SPSS version 23. Descriptive statistical techniques which include mean, standard deviation, frequency, and percentages were used in the analysis of data. The elements of the strategic management process which are strategic intent, strategy formulation, and strategy implementation were used as variables for evaluation. The findings of the study revealed poor compliance with the process of strategic management by urban councils in Zimbabwe. The results indicate a lack of strategic management practice in urban councils in Zimbabwe thus confirming their notable poor performance in terms of service delivery. It is therefore recommended that in practicing strategic management, urban councils in Zimbabwe comply with its process for enhanced performance. Keywords: strategic intent; strategic management practice; strategic management process; strategy formulation; strategy implementation ]]>
<![CDATA[Consumers On Repurchase Interest With Customer Satisfaction As An Intervening Variable (Survey Of Shopee Mall Indonesia Consumers In Kuningan, West Java) ]]>
<![CDATA[Nurmela, Dea]]>
<![CDATA[ Indonesian Journal Of Business And Economics Vol. 6 No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Kuningan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25134/ijbe.v6i2.9240
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan terhadap kepercayaan dan kepuasan pelanggan untuk meningkatkan niat pembelian. Penelitian ini menggunakan pendekatan penelitian yang pasti dan beralasan. Sampel terdiri dari 150 orang di Kuningan, Jawa Barat, yang pernah melakukan pembelian di Shopee Mall Maybelline. Pengambilan sampel probabilitas digunakan. Setelah dilakukan analisis faktor konfirmatori, dilakukan analisis data deskriptif dan uji analisis struktural terhadap indikator-indikator. Hasil penelitian menunjukkan bahwa kualitas pelayanan dan kepercayaan pelanggan berpengaruh positif dan signifikan terhadap kepuasan pelanggan namun tidak berpengaruh langsung terhadap minat beli. Selain itu kepuasan pelanggan berpengaruh positif dan signifikan terhadap kompensasi, kualitas pelayanan, dan kepercayaan pelanggan yang selanjutnya berpengaruh positif dan signifikan terhadap minat beli melalui kepuasan pelanggan sebagai variabel perantara. Penelitian ini memberikan kontribusi terhadap pemahaman teori manajemen pemasaran, khususnya dalam konteks kualitas layanan, kepercayaan pelanggan, dan preferensi pembelian yang dipengaruhi oleh kepuasan pelanggan.Kata Kunci : Kepuasan Pelanggan, Kepercayaan Konsumen, Niat Beli Ulang, Kualitas Pelayanan]]>
<![CDATA[LOWBALLING PRACTICE AND QUALITY OF FINANCIAL REPORTING IN NIGERIA. ]]>
<![CDATA[Agbaje, wale henry]]>
<![CDATA[ Indonesian Journal Of Business And Economics Vol. 7 No. 1 (2024) ]]>
Publisher : <![CDATA[Universitas Kuningan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25134/ijbe.v7i1.9656
<![CDATA[There are still issues facing financial reporting and this causes an inability to achieve a high-quality financial report and this remain one of the interest of regulators and practitioners. Specifically, the study examines the impact of lowballing pricing on relevance of financial reporting quality, faithfulness of financial reporting quality and timeliness of financial reporting quality. The survey research design was employed in this work. Primary source of data was used for empirical analysis. The population of this study include 667staff and management of banks operating in Akure, Ondo State with a sample size of two-hundred and fifty (250). Strictly structured questionnaire was administered to two-hundred and fifty staff of banks in Akure out of which two-hundred and eleven was returned. The demographic information was analyzed with the aid of frequency distribution and presented via a pie chart with the aid of SPSS. The study utilized ordinary least square regression to examine the relationship between lowballing pricing and quality of financial report with the aid of E-views. The result revealed a significant relationship between lowballing pricing and relevance of financial report (t = 3.0070, p<0.05); insignificant relationship between lowballing pricing and faithfulness of financial report (t = 0.0800, p> 0.05) and a significant effect between lowballing pricing and timeliness of financial report (t = 2.8754, p<0.05). The study concludes that lowballing pricing has a significant effect on the quality of financial report in Nigeria. It is therefore recommended that banks should carefully evaluate the decision on lowball audit fees and weighing the potential cost savings against the potential risks to financial reporting quality. The cost savings from lowballing fees may be offset by the cost of compromised audit quality, which could result in increased regulatory scrutiny, financial restatements and reputational damage. Keywords: lowballing pricing, faithfulness, relevance, timeliness of financial reporting]]>
<![CDATA[THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND WORK MOTIVATION ON EMPLOYEE WORK DISCIPLINE ]]>
<![CDATA[Syafrudin, Oding]]>;
<![CDATA[Junaedi, Jujun]]>;
<![CDATA[Maulana, Yasir]]>
<![CDATA[ Indonesian Journal Of Business And Economics Vol. 7 No. 1 (2024) ]]>
Publisher : <![CDATA[Universitas Kuningan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25134/ijbe.v7i1.9940
<![CDATA[Based on preliminary observations, indications of problems in this study are that employee work discipline is still low. The purpose of this study was to determine the effect of leadership and work motivation on employee discipline at PT Bawang Kuningan Kencana. The method used in this research is quantitative descriptive verification method. The sampling technique with total sampling so that the sample is all the population is sampled as many as 75 employees of PT Bawang Kuningan Kencana. The data processing technique used is multiple linear regression test. The results of hypothesis testing show that there is a significant influence between transformational leadership on employee work discipline. There is a significant influence between work motivation on employee work discipline. Transformational leadership and work motivation together have a positive effect on employee work discipline.]]>
<![CDATA[Effects of Loan Terms and Borrowers’ Behavior on Non-Performing Loans in Nigeria's Microfinance Banks ]]>
<![CDATA[Ademola, Abimbola Oluwaseyi]]>
<![CDATA[ Indonesian Journal Of Business And Economics Vol. 7 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Kuningan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25134/ijbe.v7i2.10815
<![CDATA[This study investigated the effect of loan terms and borrowers' behavior on NPLs in Nigeria’s Microfinance banks. Specifically, it explored the influence of interest rates, repayment periods, loan conditions, overleveraging, loan diversion, and financial literacy, on the NPLs of 25 selected MFBs in South West Nigeria. Spearman correlation and multiple regression analyses were used to analyse the data. The results indicated that high interest rates and short repayment periods were positively linked to the increase in NPLs, meaning that borrowers have difficulties with high borrowing costs and tight repayment schedules. Moreover, rigid conditions of the loans further increased the level of NPLs due to lack of borrower flexibility. Overleveraging and loan diversion also proved to be significant enhancers of NPLs, while financial literacy turned out to reduce default risks. The study emphasizes the need to adopt flexible loan conditions and make sure clients are more financially literate, which would reduce default rates and increase sustainability for MFBs. These findings have important implications for policymakers and financial institutions concerned with enhancing the resilience of the microfinance sector in Nigeria.]]>
