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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
 213   214   215   216   217 
ANALYSIS OF THE INFLUENCE OF FINANCIAL REPORT FRAUD, FINANCIAL PERFORMANCE, AND SUSTAINABILITY DISCLOSURE ON COMPANY VALUE Miradji, Mohamad Afrizal; Kurniawan, Widiar Onny; Adi, Bayu
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.v9i4.19204

Abstract

This research aims to investigate the effects of financial performance, corporate social responsibility (CSR) disclosure, sustainability reporting, corporate governance, and environmental impact on the valuation of firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The employed methodology is a quantitative framework that uses multiple linear regression to analyze secondary data from annual and sustainability reports. The findings demonstrate that financial performance has a positive and significant effect on corporate value. Furthermore, CSR and sustainability disclosures enhance corporate valuation, while effective corporate governance promotes transparency and bolsters investor confidence. These findings suggest that organizations adopting policies focused on financial performance, social responsibility, and sustainability can enhance their market value. This study advances the fields of accounting and management science and provides substantive practical implications for corporate governance
SMART CONTRACT TECHNOLOGY FOR DIGITALIZATION AND AUTOMATION PROOF OF DELIVERY IN SUPPLY CHAIN MANAGEMENT Kusnadi, Iman; Nawangpalupi, Catharina Badra; Sitompul, Carles`
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.v9i3.17947

Abstract

The Proof of Delivery (POD) document is essential for confirming the receipt of products and facilitating invoice generation in logistics operations. The persistent reliance on physical papers results in inefficiencies, including document loss, verification delays, and restricted visibility. This research introduces a blockchain technology-based smart contract POD system designed to enhance operational transparency, security, and efficiency. A case study at an Indonesian logistics company evaluates the transition from a manual to a digital Proof of Delivery (POD) process through prototype development and field trials. Essential findings indicate that blockchain facilitates unalterable, instantaneous documentation and verification, whereas smart contracts streamline multi-phase validation processes. The suggested approach decreases verification time from 20 days to mere minutes, mitigates human error, and enhances invoice precision. The prototype of a smart contract application suggests faster processing times and lower costs per transaction, among other benefits. Errors of inputs are also reduces, indicating a significant boost in data accuracy.
THE EFFECT OF PRODUCT QUALITY, SERVICE QUALITY, AND BRAND IMAGE ON CONSUMER PURCHASE DECISIONS AT AXL COFFEE Budiyono; Suprihati; Subekti, Agus
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.v9i4.19398

Abstract

This study aims to examine the significant influence of product quality, service quality, and brand image on consumer purchasing decisions at Axl Coffee. The research was conducted at the café, with the population consisting of all consumers. A total of 100 respondents were selected as the sample using a purposive sampling technique, namely sample selection based on specific considerations. Data analysis was carried out using multiple linear regression, supported by t-tests, F-tests, and the coefficient of determination (R²). The t-test results show that product quality, service quality, and brand image each have a significant partial effect on purchasing decisions. Meanwhile, the F-test confirms that the three variables simultaneously have a significant influence on purchasing decisions.
ENDORSING PROACTIVE WORK BEHAVIOR IN TRANSMITTING GRIT AND INTERPERSONAL SKILLS INTO TASK PERFORMANCE Gustari, Irvandi; Widodo, Widodo
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.v9i4.19459

Abstract

Task performance is crucial to employee performance, competitive advantage, and organizational performance. Therefore, this study focuses on employee task performance based on the perspectives of grit and interpersonal skills through proactive work behavior (PWB). Research participants included 325 workers from private companies in the finance, investment, trade, and service industries sector in Indonesia. A Likert scale survey was employed to get the data. The results were derived by Partial Least Squares-based Structural Equation Modeling analysis alongside descriptive and correlational analysis. The findings demonstrated that grit, interpersonal skills, and PWB influence employees' task performance; grit and interpersonal skills affect employees' PWB; and PWB mediates the relationship between grit, interpersonal skills, and employees' task performance. This evidence supports a novel empirical paradigm about the effect of grit and interpersonal skills on task performance via the mediation of PWB. These findings offer a theoretical contribution to enhancing task performance research centered on grit, interpersonal skills, and PWB, while also presenting practical implications for organizational operations aimed at improving employee task performance through these attributes.
INTEGRATING DIGITAL ECONOMY MATERIALS INTO ENGLISH FOR SPECIFIC PURPOSES (ESP) INSTRUCTION: A STUDY OF ECONOMICS STUDENTS AT ITB AAS INDONESIA Muliasari, Dewi
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.v9i4.19474

Abstract

The rapid expansion of the digital economy has significantly reshaped the competencies required of economics graduates, particularly in understanding global business terminology, fintech systems, e-commerce practices, and digital financial communication. Despite this transformation, English for Specific Purposes (ESP) courses in higher education frequently remain centered on conventional business topics and do not systematically incorporate digital economy content. This study aims to investigate how digital economy materials are integrated into ESP instruction and how this integration supports the development of digital economic literacy among economics students at ITB AAS Indonesia. Employing a qualitative case study design, the research collected data through classroom observations, in-depth interviews with lecturers and students, and analysis of syllabi and instructional materials. The data were analyzed using thematic analysis to identify emerging patterns in instructional strategies, content adaptation, and student perceptions. The findings reveal that the inclusion of digital economy topics—such as fintech terminology, digital marketing discourse, online transaction communication, and startup pitching—enhances students’ understanding of contemporary economic concepts and strengthens their confidence in using English in digital business contexts. The study underscores the importance of contextualized ESP instruction that aligns with ongoing economic transformation and provides implications for curriculum development in higher education. Keywords: English for Specific Purposes (ESP); Digital Economy; Digital Economic Literacy; Economics Students; Higher Education; Qualitative Case Study
Bahasa Inggris Horas, Lavenia; Syalwah; Sari, Nirmala; Lisarib, Hilda; Mustikarini, Carolina Novi; Firman, Afrizal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No specialissue (2026): Vol. 10, Special Issue, 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10ispecialissue.19257

Abstract

The beauty industry in Indonesia has grown notably over the past decade, driven by higher public awareness of self-care, evolving lifestyles, digital advances, and the country’s cultural diversity. This steady rise underscores the importance of having well-structured strategic planning to maintain sustainability and remain competitive in a constantly shifting market. This study examines how strategic planning is implemented within Indonesia’s beauty sector by identifying both internal and external factors that shape business strategies for local as well as multinational companies. It focuses on two central questions: (1) which major factors influence the development of Indonesia’s beauty industry, and (2) what types of strategic planning are used to support its expansion. The research employs a qualitative method based on secondary data. Porter’s Diamond Theory and a SWOT framework are used to explore the sources of competitiveness, while the TOWS matrix is applied to develop strategic alternatives. The results show that the industry’s progress relies not only on its internal strengths and limitations but also on how effectively it responds to external opportunities and potential risks. The study also highlights the need for cooperation among industry stakeholders, supportive government policies, and continuous innovation to keep pace with changing consumer preferences and increasing global competition.
THE INFLUENCE OF PERCEIVED EASE OF USE, CHALLENGE, VARIETY, AND SOCIAL INTERACTION ON PERCEIVED ENJOYMENT IN ROBLOX Dewi, Liliana; Supratman, Rachel Naomi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No specialissue (2026): Vol. 10, Special Issue, 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10ispecialissue.19294

Abstract

The rapid growth of the global gaming industry has intensified competition among digital game platforms, making user enjoyment a critical factor for sustained engagement. Roblox, as a large-scale user-generated gaming platform, offers diverse gameplay experiences and social interactions that may influence users’ perceived enjoyment. This study aims to examine the influence of perceived ease of use, challenge, variety, and social interaction on perceived enjoyment among Roblox users. A quantitative research approach was employed using an online survey distributed to respondents aged 12–30 years who had prior experience playing Roblox. A total of 190 valid responses were analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that perceived ease of use, variety, and social interaction have significant positive effects on perceived enjoyment, while challenge does not show a significant influence. These findings suggest that enjoyment in a user-generated gaming platform is driven more by usability, content diversity, and social engagement than by perceived difficulty. The study contributes to the understanding of user experience in digital gaming platforms and provides practical implications for developers and content creators in designing strategies to enhance player enjoyment and long-term engagement.
MEDIATION OF BRAND AWARENESS IN THE RELATIONSHIP BETWEEN SOCIAL MEDIA MARKETING AND (E-WOM) KOREAN COSMETICS Jatmiko, Tiffany michelle; Setiobudi, Auditia
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No specialissue (2026): Vol. 10, Special Issue, 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10ispecialissue.19317

Abstract

This study aims to analyze the effect of Social Media Marketing on Brand Awareness and Electronic Word-of-Mouth (eWOM) in Korean cosmetic products, as well as to examine the mediating role of Brand Awareness in this relationship. The study employs a quantitative approach with 130 respondents selected through purposive sampling. Data analysis was conducted using SEM-PLS with SmartPLS software. The results of the reliability and validity tests indicate that the research instruments meet the required criteria, with Cronbach’s Alpha values exceeding 0.70 and Average Variance Extracted (AVE) values above 0.50, indicating that the data are reliable and valid. Furthermore, the path coefficient analysis reveals that Social Media Marketing has a positive and significant effect on Brand Awareness (0.690; t = 7.859; p = 0.000) and eWOM (0.484; t = 3.749; p = 0.000), while Brand Awareness also has a positive and significant effect on eWOM (0.427; t = 3.498; p = 0.000). In addition, Brand Awareness is proven to significantly mediate the relationship between Social Media Marketing and eWOM (0.295; t = 3.109; p = 0.002). These findings indicate that effective social media strategies can enhance brand awareness, which in turn encourages consumers’ online promotional behavior. Keywords: Social Media Marketing, Brand Awareness, Electronic Word-of-Mouth
THE ROLE OF ORDER MANAGEMENT SYSTEM IN SUPPORTING DIGITAL TRADE FACILITATION AND GLOBAL MARKETING STRATEGY (CASE STUDY OF PT KOMATSU UNDERCARRIAGE INDONESIA) Safitri, Nisak Erik; Dewi, Liliana; Christian, Timotius Febry
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No specialissue (2026): Vol. 10, Special Issue, 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10ispecialissue.19320

Abstract

The Study examines the role of integration of an Order Management System (OMS) in supporting digital trade facilitation and strengthening global marketing strategy at PT Komatsu Undercarriage Indonesia in collaboration with Komatsu Australia. Before OMS implementation, order handling relied on manual processes in which purchase orders were sent via email or PDF and re-entered into internal systems, resulting in fragmented orders across multiple Australian destinations, requiring cross-country clarifications of up to two to three days, resulting in increased risks of errors and administrative delays. The research employed a qualitative descriptive case study approach, collecting primary data through semi-structured interviews, direct observation, and documentation review. Data were analyzed using NVivo to support systematic coding theme development and pattern visualization. The findings indicate that OMS acts as a key enabler of upstream digital trade facilitation by standardizing order formats, improving data accuracy, reducing duplication or missing orders, and enhancing near real-time visibility and coordination between KUI and Komatsu Australia. Furthermore, OMS provides an integrated single source of truth for demand and marketing strategy. The study concludes that OMS integration improves cross-border information flow and operational reliability, although organizational readiness and data governance remain critical to maximizing long-term strategic benefits.
Pengaruh Risk Capacity, Risk Tolerance, dan Risk Propensity pada Investment Priority dan Investment Strategy terhadap Investment Decision pada Gen-Z di Kota Samarinda Lauwindra, Rio; Dananjaya, Yanuar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No specialissue (2026): Vol. 10, Special Issue, 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10ispecialissue.19361

Abstract

This study aims to analyze the influence of Risk Capacity, Risk Tolerance, and Risk Propensity on Investment Priority and Investment Strategy, as well as the influence of Investment Priority and Investment Strategy on Investment Decision among Gen-Z in Samarinda. The research employs a quantitative approach, with the population consisting of Gen-Z individuals in Samarinda who have previously invested in stocks or cryptocurrency. A total of 207 respondents were obtained through the distribution of questionnaires to Gen-Z investors. Data analysis was conducted using SPSS software. The results indicate that all variables—Risk Capacity, Risk Tolerance, and Risk Propensity—have a significant influence on both Investment Priority and Investment Strategy. Furthermore, Investment Priority and Investment Strategy significantly affect Investment Decision among Gen-Z in Samarinda. The strongest influence on Investment Decision is attributed to Investment Strategy, while Risk Propensity demonstrates the greatest influence in shaping both Investment Priority and Investment Strategy.

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