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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 2,142 Documents
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INVESTMENT DECISION DETERMINATION: ESG, FINANCIAL CONSTRAINTS, AND PROFITABILITY Pratiwi, Desy Nur; Pravasanti, Yuwita Ariessa
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.v9i4.18861

Abstract

The purpose of this research is to examine the role of ESG, financial constraints and profitability on investment decisions. The population used was banking companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2024 period. The sampling method used was purposive sampling, resulting in 19 companies as samples over three periods. This study employed quantitative methods and was categorized as descriptive research with a causal nature. Hypothesis testing employed multiple regression analysis. The results showed that ESG did not increase investor confidence, which ultimately had no effect on investment decisions. Financial constraints and profitability negatively affected investment decisions.
SOCIETAL SUSTAINABILITY VIA FINTECH ADOPTION: EXAMINING THE MEDIATING ROLE OF FINANCIAL INCLUSION UNDER PERCEIVED BENEFITS AND RISKS Pramana, Isadora Elgina; Yusup, Adi Kurniawan
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.v9i4.18862

Abstract

While FinTech is rapidly reshaping Indonesia’s financial landscape, there remains limited understanding of how young users, particularly Gen Z and Millennials, evaluate the trade-offs between perceived benefits and risks within this context. Addressing this gap, this study examines FinTech users in Surabaya (n = 142 valid responses) using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal a clear behavioral pathway in which monetary and non-monetary benefits do not directly influence FinTech adoption. Instead, these benefits significantly enhance Financial Inclusion, which functions as a critical prerequisite for adoption. Risk perceptions operate at different stages of the process. Security concerns significantly reduce perceived Financial Inclusion, while regulatory ambiguity directly weakens FinTech adoption. In contrast, financial risk shows no significant behavioral effect. The results further indicate that FinTech adoption does not significantly contribute to societal sustainability, suggesting that broader social outcomes depend more on structural and institutional enablers than on individual uptake alone. Overall, this study clarifies the central mediating role of Financial Inclusion and underscores the importance of secure user experiences and clear regulatory frameworks in translating digital participation into sustainable societal impact.
ANALISIS KEBUTUHAN SEKOLAH DASAR DI BANTEN BERDASARKAN INDIKATOR PENDIDIKAN DAN FISKAL Prabowo, Sakti
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.v9i4.18870

Abstract

This study develops an Urgency Index for Primary School Needs to assess disparities in basic education provision across districts and cities in Banten Province, Indonesia. The index integrates indicators of educational access, infrastructure availability, teacher adequacy, demographic pressure, and local fiscal capacity. Using a quantitative descriptive approach with composite index modeling, the study identifies regions that require priority intervention under the national Sekolah Rakyat initiative. The analysis shows substantial inequalities in school capacity and access across Banten. Tangerang Regency, Tangerang City, and Serang City occupy the top three priorities for primary school development. Tangerang Regency has the first priority because it has the highest number of out-of-school children in the Banten region, proportional to the number of children aged 5-14 years, plus the highest student/teacher ratio, and is supported by high fiscal capacity. Tangerang City has the second priority because it has a large number of children aged 5-14 years, has a relatively high number of out-of-school children, and is supported by high fiscal capacity. Serang City has the third priority because it has a relatively low literacy index, with a relatively low School Participation Rate, and a relatively high student/teacher ratio.
THE INFLUENCE OF WORK ATTITUDE, WORK MOTIVATION, JOB SATISFACTION, AND COMPENSATION ON EMPLOYEE PERFORMANCE Erlinda, Dessy; Norfiana, Lita; Jatmika, D
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.v9i3.18880

Abstract

Employee performance is influenced by work attitude, work motivation, job satisfaction, and compensation applied to employees of PT Banua Alam Semesta Banjarmasin using a quantitative approach. This research is explanatory research. The research population was 53 employees. The sampling technique used saturated or total sampling. Data collection used a questionnaire. The data analysis technique used regression analysis. The results of data analysis show that work attitude, work motivation, job satisfaction, and compensation have a partial effect on the performance of PT Banua Alam Semesta Banjarmasin. Work attitude has an effect on employee performance because 0.024 < 0.007. Work motivation has an effect on employee performance because the significance is 0.047 < 0.05. Job satisfaction has an effect on performance because the significance is 0.028 < 0.05. Compensation has an effect on performance because the significance is 0.000 < 0.05. Work attitude, work motivation, job satisfaction, and compensation have an effect on the performance of PT Banua Alam Semesta Banjarmasin simultaneously. It is recommended that employee performance be improved by improving work attitude, work motivation, job satisfaction, and compensation. Keywords: Work Attitude, Work Motivation, Job Satisfaction, Compensation, and Performance
THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) ON CORPORATE PERFORMANCE WITH ENTERPRISE RISK MANAGEMENT (ERM) AS A MEDIATING VARIABLE Azizah, Nur; Suwarno, Suwarno
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.v9i4.18945

Abstract

This research association the correlation between ESG and corporate performance, with ERM as an intervening variable among manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative research design and secondary data obtained from firms’ published reports, the empirical results show that ESG initiatives do not exert a direct impact on firm performance. Moreover, ESG is found to have a negative and statistically significant relationship with ERM, indicating that ESG implementation may function as an alternative mechanism for addressing non-financial risk exposures. The analysis further reveals that ERM neither significantly influences corporate performance nor mediates the relationship between ESG and performance. Interpreted through the lens of stakeholder theory, these results suggest that the performance implications of ESG and ERM are not immediate but are shaped by firm-specific characteristics and contextual conditions. Overall, the findings highlight the inherent complexity of aligning sustainability strategies with risk management practices to enhance firm performance in emerging market settings. Keywords: ESG, ERM, Corporate Performance, Stakeholder Theory
IMPLEMENTATION OF MURABAHAH CONTRACT IN INDONESIA: A NARRATIVE STUDY OF THE PROCESS, CHALLENGES, AND ECONOMIC IMPACT Putri, Kiki Afriani; Wulandari, Fitri
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.v9i4.18949

Abstract

Murabahah is the most widely used sales-based financing instrument in Indonesian Islamic banking. This study aims to analyze the implementation of murabahah contracts in Indonesia based on the guidelines of the National Sharia Council-Indonesian Ulema Council (DSN-MUI), identify practical challenges in its implementation, and examine the economic impact on both banks and customers. This narrative study uses a systematic literature review approach with an analysis of 20 selected scientific journals from 1,000 identified documents. The findings of the study show that the implementation of murabahah contracts in Indonesia faces a significant gap between the provisions of the DSN-MUI fatwa and practices in the field, especially regarding the transfer of asset ownership, the use of wakalah (agency/authorization), and the choice of murabahah over alternative contracts. The economic impact is ambiguous: murabahah increases the bank's profitability but can reduce customer confidence if it is not in line with sharia principles. The findings of this study open up opportunities for the development of an innovative trade-based murabahah model to improve alignment with maqasid al-sharia and the resilience of Islamic banking. Keywords: Murabahah contract, sharia banking, DSN-MUI, sharia fatwa, wakalah
THE ROLE OF SWOT ANALYSIS TO IDENTIFY INTERNAL FACTORS AND EXTERNAL IN THE STUDENT ACTIVITY UNIT (UKM) LASKAR BIMA CRAFT (LBC) STIT SUNAN GIRI BIMA Mariani, Mariani; Haris, Helmi
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.v9i4.18950

Abstract

This study aims to explore the influence of internal and external factors on the Laskar Bima Craft (LBC) Student Activity Unit (UKM) at STIT Sunan Giri Bima by using SWOT analysis techniques (Strengths, Weaknesses, Opportunities, Threats). The method used in this study is qualitative with a case study approach, aiming to provide an in-depth picture of the state of the organization. Data collection was carried out through interviews, observations, and documentation involving members, consumer LBC management. The findings of this study show that the main strength of LBC lies in its function as a forum for student skill development and entrepreneurship, innovation in local products, and has a lot of products such as sofas, batik, and many more as well as support from university institutions. However, there are weaknesses seen in the limited human resources, communication between members in the organization, and the approach to digital marketing that is still lacking. Significant opportunities arise due to the increasing interest by kansumen and students in local handicraft products and also cooperation between SMEs, while the threat comes from competition between SMEs and declining interest in members. By utilizing SWOT analysis, obtaining development strategies that can increase competitiveness between SMEs, strengthen product character, and maximize the entrepreneurial potential of students in the campus environment.
OPTIMALISASI STRATEGI PEMASARAN PARFUM: STUDI EMPIRIS TENTANG NIAT BELI YANG DIMEDIASI OLEH NILAI YANG DIRASAKAN Aurellia, Vanezza Brenda; Harianto, Oen Eric
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.v9i4.18968

Abstract

The perfume industry has experienced rapid development along with the increasing awareness of society regarding appearance, leading to more competitive market conditions. This situation demands that companies understand the factors influencing consumer decisions, specifically related to Packaging, Promotion, Brand Awareness, and Pricing Strategy in creating Perceived Value. The challenges faced in the perfume industry include low sales turnover due to high competition among competitors. This study aims to analyze the direct influence of Packaging, Promotion, Brand Awareness, and Pricing Strategy on Purchase Intention and the direct influence of these four variables on Perceived Value; the influence of Perceived Value on Purchase Intention; and the role of Perceived Value as a mediator. This study uses a quantitative method with purposive sampling techniques, distributing questionnaires with a total of 231 respondents. Data analysis will be conducted using Structural Equation Modeling (SEM) based on path analysis. The results of this research show that the marketing variables of Packaging, Promotion, and Pricing Strategy have a significant influence on Perceived Value and Purchase Intention, while Brand Awareness does not provide a significant impact. Perceived Value has been proven to be a mediator in enhancing the influence of the Promotion variable on Purchase Intention. These findings contribute theoretically to the development of literature on beauty product marketing and provide practical recommendations for players in the perfume industry.
PENGARUH INTENSITAS PENGGUNAAN MEDIA SOSIAL, KECEMASAN SOSIAL, DAN PERCAYA DIRI TERHADAP PERILAKU KEUANGAN MELALUI TAKUT KETINGGALAN SEBAGAI VARIABEL PERANTARA Fiona, Angeline; Harianto, Oen Eric
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.v9i4.18980

Abstract

The rapid development of social media has had a significant impact on the financial behavior of the younger generation. University students are one of the groups most vulnerable to digital influences, including increased social anxiety, decreased self-esteem, and the phenomenon of Fear of Missing Out (FoMO) that triggers consumptive behavior. This study aims to analyze the effect of social media usage intensity, social anxiety, and self-esteem on the financial behavior of students and to test the role of FoMO as a moderating variable. This research uses an explanatory quantitative method with Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis. The study sample consisted of 227 active social media users from Ciputra University, obtained through random sampling. The research results are expected to contribute empirically to the development of literature on financial behavior based on digital psychology, as well as provide recommendations for educational and financial institutions to improve financial literacy and reduce the negative impact of FoMO among students. This study also provides a foundation for developing a digital psychology-based intervention model to promote healthier financial behaviors.
DETERMINANTS OF ENVIRONMENTALLY FRIENDLY HOME PURCHASE INTENTIONS AMONG THE YOUNGER GENERATION IN INDONESIA Ayu Sartika, Galih
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.v9i4.19025

Abstract

In Indonesia, interest in environmentally friendly housing has increased over the past two decades. However, despite this high level of interest, growth has not been optimal. This study aims to analyze the factors influencing the intention to purchase an environmentally friendly home among the younger generation. The sample of this study was the younger generation, namely Generation Z and millennials. The sampling technique used purposive sampling and the data analysis method used PLS-SEM. The findings of this study indicate that the intention to purchase an environmentally friendly home among the younger generation is directly influenced by subjective norms, PBC, environmental concern, knowledge of environmentally friendly buildings, reasonable prices, and perceived value. Environmental concern and knowledge of environmentally friendly buildings are strong predictors in fostering positive attitudes among the younger generation towards the environment. Meanwhile, subjective norms and PBC are directly influenced by knowledge of environmentally friendly buildings. These findings underscore the importance of targeting the already high environmental concern among the younger generation. Enhancing PBC through price transparency and innovative financing options is crucial to bridging intentions and actions. Subjective norms can be leveraged through campaigns that highlight the "trend" or "new normal" of green home ownership among their peers.

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