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International Journal of Economics, Business and Accounting Research (IJEBAR)
Published by STIE AAS Surakarta
ISSN : 26224771     EISSN : 26141280     DOI : 10.29040/ijebar.v3i03
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,166 Documents
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Digital Financial Literacy and Financial Inclusion in Indonesia’s Digital Economy Prihandini, Wiwiek
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18500

Abstract

The digital economic transformation in Indonesia has expanded public access to financial services through the development of fintech, digital banking, and electronic payment systems. However, this increased access has not been matched by a corresponding ability to understand and manage digital financial risks. This study aims to analyze the current condition of digital financial literacy (DFL) in Indonesia, the challenges that hinder digital financial inclusion, and strategies for strengthening DFL policies. Using a qualitative descriptive approach based on literature and document analysis, this research draws on data from Financial Services Authority and Central Statistics Agency (SNLIK 2024–2025), Bank Indonesia, AFTECH, as well as literature from the OECD, World Bank, and IMF. The findings reveal that although financial inclusion has reached 80.51%, the DFL rate remains relatively low (around 54–56%), creating a gap between digital access and financial capability. Social and behavioral factors, combined with weak inter-agency coordination, exacerbate online fraud risks and erode public trust. Therefore, enhancing DFL requires cross-institutional policies, integration of digital literacy into the national financial inclusion strategy, and community-based financial education programs. Improving DFL is key to building a secure, inclusive, and equitable digital financial ecosystem that supports Indonesia’s sovereign digital economy. Keywords: digital financial literacy, financial inclusion, digital economy, financial behavior, Indonesia
IMPLEMENTATION OF PENTAHELIX IN INCREASING TOURISM FOREIGNERS IN KUANTAN SINGINGI REGENCY : (Case Study Of The Pacu Jalur Festival) Kusor; Nasution, Edi Marjan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18407

Abstract

Pacu Jalur merupakan perlombaan perahu panjang di sungai Kuantan Kabupaten Kuantan Singingi, Provisni Riau. Pacu Jalur sebagai kebudayaan Kuantan berabad-abad silam telah melahirkan generasi pantang menyerah, patriotisme dan mencintai agama dan negaranya pada masa kini, oleh karena itu memerlukan pengelolaan dan manajemen masa kini. Pengelolaan dan manajemen Pacu Jalur ini harus mendasar, komprehensip dan modern sesuai dengan teori yang berlaku saat ini. Teori yang tepat dalam mengelola objek wisata Pacu Jalur ini adalah teori Pentahelix. Teori Pentahelix merupakan konsep inovatif dan kolaboratif dari lima unsur utama seperti: Pemerintah, Masyarakat, Akademisi, Dunia Usaha dan Media. Metode dalam penelitian ini menggunakan diskriptif kualitatif dengan tahapan sebagai berikut: tahap pra-lapangan, tahap pekerjaan lapangan dan tahap analisis data. Dalam tahap pra-lapangan akan dilakukan observasi tentang permasalahan dan gejala negative yang muncul pada pelaksanaan pestival Pacu Jalur dengan melibatkan beberapa unsur yang terdapat pada teori Pentahelix. Melalui penelitian “Penerapan Pentahelix Dalam Meningkatkan Wisatawan Mancanegara Di Kabupaten Kuantan Singingi (Studi Kasus Perlombaan Pacu Jalur)” akan mensinergikan unsur Pemerintah, Masyarakat, Akademisi, Dunia Usaha dan Media dalam mengembangkannya sebagai destinasi manca Negara. Kata kunci: Pacu Jalur, Pentahelix dan wisatawan.
DETERMINANT FACTORS OF EARLY ENTREPRENEURIAL DECISION MAKING WITH ACCOUNTING UNDERSTANDING AND THE USE OF ANDROID-BASED ACCOUNTING INFORMATION SYSTEM AS MODERATORS Eka Sariningsih; Indah Lia Puspita; Chandra Hakiki
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18430

Abstract

Entrepreneurship is an innovative and creative solution to overcoming Indonesia's unemployment problem. The purpose of this study is to analyze the effect of self-efficacy, e-commerce, and love of money on entrepreneurial decision-making with accounting understanding and the use of Android-based AIS. This study uses a quantitative approach. Using random sampling, the research sample of this study was active students of the accounting department, Faculty of Economics and Management. Using the Slovin formula, the results of 94 respondents. The data collection technique used a questionnaire. The findings reveal that self-efficacy and e-commerce influence early entrepreneurial decision-making among students. Meanwhile, love of money does not have an effect on early entrepreneurial decision-making. Nonetheless, accounting understanding and the use of Android-based AIS are not proven to moderate the influence of self-efficacy, e-commerce, and love of money on early entrepreneurial decision-making. Its moderating effect is not significant for the psychological factors because these are more intrinsic traits not easily altered by system usage. Thus, accounting understanding and Android-based AIS usage enhance the practical execution of decisions influenced by external factors like e-commerce, but do not significantly alter internal motivational factors' influence on entrepreneurial decision-making. Keywords: Self Efficacy, E-Commerce, Love of Money, Accounting Understanding, Use of Android-Based AIS, Entrepreneurial Decision Making
THE INFLUENCE OF HUMAN RESOURCE QUALITY, ORGANIZATIONAL CLIMATE, AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE PERFORMANCE Yanti , Noor; Agustina, Titien; Jaya, Fanlia Prima
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18769

Abstract

This study aims to analyze the influence of human resource quality, organizational climate, and organizational commitment on employee performance at the Health Training Center (Balatkes) in South Kalimantan Province. This research is a quantitative study. The population and sample size were 47 people. Data collection used a questionnaire with a Likert scale. Analysis used multiple linear regression.The results of the study indicate that simultaneously, human resource quality, organizational climate, and organizational commitment significantly influence the performance of Bapelkes employees in South Kalimantan Province. Meanwhile, partially, human resource quality does not significantly influence the performance of Bapelkes employees in South Kalimantan Province. However, organizational climate and organizational commitment each partially show an influence on the performance of Bapelkes employees in South Kalimantan Province. Keywords: Human Resource Quality, Organizational Climate, Organizational Commitment, Employee Performance
ANALYSIS INFLUENCE MIX MARKETING, QUALITY SERVICES AND DIGITALIZATION TO SATISFACTION PATIENTS AT NIRWANA GENERAL HOSPITAL BANJARBARU Sari, Istiqamah Kiftiana; Agustina, Titien; Syamsuddinnor, Syamsuddinnor
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18770

Abstract

This study aims to analyze the influence of the marketing mix, service quality, and digitalization on patient satisfaction at Nirwana General Hospital in Banjarbaru. This research is a quantitative study using descriptive analysis methods. The population was 37,490 outpatients. Using the Slovin formula, sample of 108 people. Data analysis technique using questionnaire with a Likert Scale. The data analysis technique uses multiple linear regression. Research results show that 1) Mix marketing influential significant to satisfaction patients at Nirwana Hospital Banjarbaru. 2) Quality service No influential significant to satisfaction patients at Nirwana Hospital Banjarbaru. 3) Digitalization No influential significant to satisfaction patients at Nirwana Hospital Banjarbaru. 4) Mixed marketing, quality services and digitalization in a way simultaneous influential significant to satisfaction patients at Nirwana Hospital Banjarbaru. Keywords: Marketing Innovation, Service Quality, Digitalization, Satisfaction Patient, Hospital
Bahasa English Salsa, Brilliane; Kodrat, David Sukardi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18006

Abstract

This study aims to analyze the impact of Social Media Marketing and Influencer Endorsement on Consumer Purchase Decision, with Brand Awareness as a mediating variable, using the Theory of Planned Behavior (TPB) as the theoretical framework. TPB is applied to understand how attitudes, subjective norms, and perceived behavioral control influence consumer intentions and purchase decisions. The data were analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS). The results show that Social Media Marketing and Influencer Endorsement do not have a direct effect on consumer purchase decisions. However, Brand Awareness has a positive and significant impact on purchase decisions. Furthermore, mediation analysis reveals that Social Media Marketing and Influencer Endorsement have a positive and significant effect on consumer purchase decisions through the mediating role of Brand Awareness.
STARS, STORIES, AND RISK: HOW RATING REVIEWS AND ONLINE CUSTOMER REVIEWS DRIVE HOTEL BOOKING BEHAVIOR Williams, Jason; Chandra , Clarine Eugenia; Palino , Patricia Putri; Chaerani , Fatimah Rezky; Hasim , Natalsjha Angelique Ersten Uno; Ardyan, Elia
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18117

Abstract

Online word of mouth (WOM) in the form of customer reviews is a crucial element in the consumer decision-making process, particularly in online hotel booking services. This study aims to analyze the influence of review ratings and online customer reviews on customer perceived risk and purchase decisions on the Tokopedia and Booking.com platforms. Furthermore, this study explores the role of customer perceived risk as a mediating variable between online WOM and purchase decisions. The method used is a quantitative approach by distributing questionnaires to 167 respondents who have experience booking hotels through both platforms. Data analysis was conducted using WarpPLS 8.0 software to test validity, reliability, and test the research hypotheses. The results show that review ratings have a positive and significant influence on purchase decisions and customer perceived risk. Meanwhile, online customer reviews have a positive and significant influence on purchase decisions, but their influence on customer perceived risk is not significant. Furthermore, customer perceived risk is proven to have a positive and significant influence on purchase decisions. These findings confirm that review ratings and risk perception are important determinants in consumer purchasing decisions in online hotel booking services.
IMPLEMENTATION OF THE ARM'S LENGTH PRINCIPLE IN RELATED PARTY RELATIONSHIPS AT PT S INDONESIA Nuraini, Rafida; Triatmoko, Hanung; Adhi, Oscar Prasetyo; Karunia, Asaprima Putra
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18125

Abstract

This study aims to analyze the implementation of Arm’s Length Principle by PT S Indonesia in affiliated transactions with SF Co., Ltd, a parent company from Japan. The focus of the study is to assess the suitability of determining fair prices with tax regulations in Indonesia. The research method used is descriptive qualitative through interviews with tax consultants who handle the company’s transfer pricing. The analysis is carried out based on Transfer Pricing documentation and applicable tax provisions. The results of the study indicate that the use of the Transaction Net Margin Method (TNMM) is in accordance with the business characteristics of PT S Indonesia. Testing using the Profit Level Indicator (PLI) with the Berry Ratio method shows that the company’s position is within the fair range, especially in the lower interquartile. In conclusion, PT S Indonesia has implemented tax obligations in accordance with the fairness principle without any indication of tax avoidance practices, although there are obstacles in finding comparable comparisons.
THE DETERMINANTS OF BUSINESS SUCCESS IN GROCERY STORES IN SEMARANG CITY Nabilla Zahra Alidya; Dewi Widyaningsih; Haryo Kusumo
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18222

Abstract

This research aims to determine the role of business capital, competitors, product diversification, financial management, and digital technology on business success. The research population is Modern Grocery Store operators in Semarang City. Data were collected through questionnaires from 50 respondents as the research sample. The research method is quantitative and data analysis uses multiple linear regression tests. From the results of the hypothesis test, there is a significant positive partial influence of the variables of business capital, competitors, product diversification, financial management and digital technology on business success. Based on the test results, the coefficient of determination is 0.971. In other words, this study model explains 97.1% of the variance in business success, while other variables explain the remaining 2.9%. Novelty: this research focuses on modern grocery stores in Semarang City, areas that have not been researched much in previous research and modern MSME-based grocery stores that adopt the concept of semi-minimarkets and adopt digital technology. Contribution: This study theoretically clarifies the role of factors in the success of MSME-based modern grocery store business and practically by providing strategic insights for grocery store owners and local policymakers to strengthen competitiveness in the modern retail sector.
ENHANCING THE COMPETITIVENESS OF MICRO, SMALL AND MEDIUM ENTERPRISES CLUSTERS IN LAMONGAN REGENCY THROUGH DIGITAL MARKETING WITH GOVERNMENT POLICY AS A MODERATING VARIABLE Sani Rusminah; Syairozi , Muhamad Imam; Dzikri, Mas Wahyu Ali; Al Fiqri, Muhammad Murtadho; Faqeh , M Masbukin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18232

Abstract

Urgency study This done Because the importance of Micro, Small and Medium Enterprises (MSMEs) for the economy in Indonesia which is not only become backbone in move wheel economy will but MSMEs also play a role as creator field Work as well as sustainability economy . Goal study namely analyze the influence of digital marketing on Power MSMEs competitiveness in the Regency Lamongan, analyzing influence policy government to Power MSME competitiveness in the Regency Lamongan , analyzing policy government moderate connection between digital marketing and power MSMEs competitiveness in the Regency Lamongan . The method used in study namely method quantitative with do survey use distributed questionnaires​ to respondents. Research This apply purposive sampling technique for determine sample. Respondents in the study This namely perpetrator MSMEss Center businesses in the Regency Lamongan , totaling 190 respondents . Method research data analysis use Partial Least Square (PLS) derived from from the Structural Equation Modeling (SEM) model with approach Second order confirmatory factor analysis. Research results This namely mark coefficient track of 0.604, t-statistic 13.865, and p-value 0.000 indicates that the more optimal the implementation of digital marketing, the more the more power also increases Company competitiveness , value coefficient path 0.336, t-statistic 5.072, and p-value 0.000, meaning support policy government capable strengthen position Power competition whereas mark coefficient 0.285, t-statistic 2.707, and p-value 0.007, meaning policy government play a role as variables strengthening moderation​ the influence of digital marketing on Power competitive .

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