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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 
THE ROLE OF BRAND AWARENESS AS A MEDIATOR OF THE EFFECT OF CONTENT MARKETING AND INFLUENCER MARKETING ON PURCHASE DECISION AT MILLY JADE Valmai, Michelle Letitia`; Padmalia, Metta
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.19412

Abstract

This study aims to examine the role of brand awareness in mediating the relationship between content marketing and influencer marketing on purchase decisions at Milly Jade. The research variables consist of independent variables, namely content marketing and influencer marketing; the dependent variable, namely purchase decision; and the mediating variable, namely brand awareness. This study employs a quantitative research method, with data processing conducted using Structural Equation Modeling (SEM) - Partial Least Square (PLS). The sampling technique used is purposive sampling, with a questionnaire instrument utilizing a Likert scale. The population of this study consists of Milly Jade's online shop customers. The sample for this study includes 210 respondents who purchased Milly Jade products. The results of the study indicate that content marketing affects purchase decision, influencer marketing affects purchase decision, and brand awareness partially mediates the effect of content marketing and influencer marketing on purchase decision.
MODERATING ENTREPRENEURIAL MINDSET: THE INFLUENCE OF PRODUCT SPECIFICATIONS, ONLINE CUSTOMER REVIEWS AND RATINGS, AND SALES PROMOTIONS ON PURCHASING DECISIONS OF SUSTAINABLE FASHION IN THE SHOPEE MARKETPLACE Aljihan, Safira Afifa; Hermeindito
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.19415

Abstract

This study aims to investigate the moderating effect of entrepreneurial mindset on the purchasing decisions of sustainable fashion products in the Shopee marketplace, focusing on product specifications, online customer reviews and ratings, and sales promotions as independent variables. In the context of the rapidly developing fashion industry, consumers are showing a high interest in products that are not only aesthetically appealing but also sustainable. This research employs a quantitative approach and involves participation from consumers who have made purchases of sustainable fashion products on Shopee. Data were collected through an online questionnaire that encompasses aspects of product specifications, online customer reviews and ratings, sales promotions, and entrepreneurial mindset. The results indicate that product specifications, online customer reviews, and sales promotions significantly influence purchasing decisions, while the entrepreneurial mindset does not appear to moderate the relationship between these variables and purchasing decisions. These findings provide important insights for business practitioners in designing effective and sustainable marketing strategies, as well as highlighting the significance of consumer understanding of sustainability values in their purchasing decision-making.
INTEGRATION OF LOCAL WISDOM AND INFORMATION TECHNOLOGY IN THE CIRCULAR ECONOMY IN THE ERA OF CLIMATE CRISIS AT THE ISLAMIC BOARDING SCHOOL IN JEMBER Masrohatin, Siti; Puji, Rini
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.19442

Abstract

This study examines the implementation of circular economy principles at the microeconomic level through the integration of local wisdom and digital technology at Pondok Pesantren Jalaludin Ar-Rumi, Jenggawah. Using a qualitative phenomenological approach, data were collected through observation, interviews, and documentation. The study explores local wisdom–based practices aligned with the 3R strategy (reduce, reuse, recycle) and analyzes the role of YouTube as a medium for environmental education and documentation. The findings show that integrating circular economy practices, local wisdom, and digital technology effectively enhances sustainable resource management, resulting in a 70% reduction in organic waste, increased environmental awareness, and wider dissemination of environmental education. The circular economy is positioned as a pathway toward a low-carbon, resource-efficient, and socially inclusive economy that remains consistent with Islamic sharia principles. Keywords : Circular Economy, Local Wisdom, Information Technology
ESG DISCLOSURE, KEPUTUSAN INVESTASI, DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN: PERAN MODERASI CASH HOLDING Sumarno, Tino; Malini, Helma; Syahputri, Anggraini; Mustaruddin, Mustaruddin; Azazi, Anwar
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.19449

Abstract

This study examines the effect of ESG disclosure, investment decisions, and financing decisions on firm value, with cash holdings acting as a moderating variable in the food and beverage subsector listed on the Indonesia Stock Exchange. Grounded in signaling and agency theory, the research aims to provide empirical evidence on how strategic financial and sustainability-related decisions influence market valuation. The study employs a quantitative approach using panel data regression based on 132 firm-year observations from 33 companies during the 2021–2024 period. Model estimation was conducted using the Fixed Effect Model following specification tests, while moderating effects were analyzed through interaction terms. The findings indicate that ESG disclosure and investment decisions proxied by capital expenditure have a positive and significant impact on firm value, whereas financing decisions measured by long-term debt do not exhibit a significant effect. Furthermore, cash holdings do not moderate the relationship between ESG disclosure and investment decisions with firm value; however, they significantly weaken the effect of financing decisions on firm value, suggesting the presence of financial inefficiency when liquidity is excessive. These results highlight the importance of sustainability transparency and capital allocation strategies in enhancing firm valuation while emphasizing the contextual role of liquidity management in corporate financing outcomes.
motivasi intrinsik, analisis pek Peran Motivasi Intrinsik dalam Memoderasi Pengaruh Analisis Jabatan, Beban Kerja, dan Kompetensi terhadap Kinerja Karyawan (Studi Empiris Pegawai Kecamatan di Seluruh Kabupaten Kuningan): Analisis Pekerjaan, Beban Kerja, dan Kompetensi terhadap Kinerja Karyawan Herlina , Lina; Harjadi, Dikdik; Rahmantya, Yanneri Elfa Kiswara
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.19457

Abstract

The problem in this research is motivated by the decline in the performance of sub-district employees in Kuningan Regency in the period 2021–2024, which is reflected in the decline in the value of the Individual Performance Indicator (IKI) as well as the results of the pre-survey which showed weaknesses in the quality aspect. work, punctuality, cooperation, and efficiency cost. Study This This For Analysis influence analysis This study examines the relationship between position, workload, and competence on employee performance, and examines the role of intrinsic motivation in moderating this relationship. The research method used was a survey with a descriptive analysis type and a quantitative approach. The sampling technique used was probability sampling with a random sampling method. example, with amount sample as many as 201 employee ASN Subdistrict throughout Kuningan Regency. Data collection techniques were conducted through questionnaires with an interval scale of 1–10 and documentation. Data analysis included descriptive analysis, classical assumption tests, and moderated regression analysis. The results of the study showed that: (1) job analysis had a positive and significant effect on employee performance, (2) workload had a negative and significant effect on employee performance, (3) competence had a positive and significant effect on employee performance, (4) intrinsic motivation had a positive and significant effect on employee performance, (5) intrinsic motivation was able to moderate influence analysis Position on employee performance, (6) Intrinsic motivation is able to weaken the negative influence of workload on employee performance, and (7) intrinsic motivation is able to strengthen the influence of competence on employee performance. This finding emphasizes the important role of intrinsic motivation in increasing the effectiveness of human resource management in government environments
INTEGRATING TAX FAIRNESS, GOVERNMENT MARKETING STRATEGY, AND INSTITUTIONAL TRUST: A MODERATED MEDIATION MODEL OF TAX COMPLIANCE IN INDONESIA Setyadi, M. Gunawan; Efendi, Tino Feri
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.v9i4.19495

Abstract

This study examines the behavioral determinants of tax compliance by integrating perceived tax fairness, government marketing strategy, institutional trust, and perceived enforcement into a unified moderated mediation framework. Grounded in Equity Theory, the Slippery Slope Framework, and Government Marketing Theory, the research explores how fairness perceptions influence compliance both directly and indirectly through trust in tax authorities, while also assessing the moderating roles of public communication and enforcement mechanisms. A quantitative explanatory design was employed using survey data collected from 250 registered individual taxpayers in Bandung, Indonesia. Respondents were selected through purposive sampling based on active tax status and experience with electronic tax reporting systems. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate measurement validity, structural relationships, and moderation effects. The findings reveal that perceived tax fairness significantly enhances trust in tax authorities. Trust, in turn, exerts a strong positive effect on tax compliance, confirming its central mediating role. The direct effect of fairness on compliance becomes weaker when trust is included, indicating partial mediation. Government marketing strategy positively influences trust and strengthens the relationship between fairness and trust, highlighting the importance of transparent communication, public education, and fiscal storytelling. Meanwhile, perceived enforcement demonstrates a positive but comparatively weaker moderating effect on the trust–compliance relationship, suggesting that balanced power and legitimacy are essential for sustainable compliance. The study contributes theoretically by extending the Slippery Slope Framework through the incorporation of public marketing as a behavioral governance instrument. Practically, the findings underscore the strategic importance of fairness-based communication and consistent enforcement in fostering voluntary, trust-driven tax compliance in emerging economies. Keywords: Tax fairness; institutional trust; tax compliance; government marketing strategy; perceived enforcement
THE IMPACT OF ELECTRIC VEHICLE ADOPTION BARRIERS ON CONSUMER DOUBT AND PURCHASE INTENTIONS IN THAILAND Pandey, Arti; Li, Haonan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 1 (2026): IJEBAR: Vol. 10, Issue 1, March 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.v10i1.19245

Abstract

Abstract: This study examines how obstacles in Thailand’s electric vehicle market reshape consumer psychology and reduce readiness to buy by integrating the Technology Acceptance Model with the Theory of Planned Behavior into a single path where price burden, infrastructure gaps, technical uncertainty and policy opacity elevate perceived risk, recast usefulness and ease beliefs, weaken attitudes and perceived control, and thereby depress intention. A structured questionnaire in Thai, English, and Chinese produced four hundred valid responses from prospective buyers recruited through convenience sampling, the instrument underwent translation and back translation with a pilot of thirty cases, and robust reliability and validity checks supported subsequent regression tests. Results indicate that financial, technical, and charging constraints significantly increase consumer doubt, that doubt is a strong negative predictor of purchase intention, and that barriers retain a direct association with intention, revealing partial rather than complete mediation. The findings enrich adoption theory by situating doubt within a stimulus organism response sequence and offer practical guidance for finance, warranty communication, and dependable public and workplace charging that together improve perceived control and reduce anxiety. Keywords: Electric vehicles, Consumer doubt, Adoption barriers, Purchase intention, Technology Acceptance Model, Theory of Planned Behavior, Thailand
THE IMPACT OF DIGITAL TECHNOLOGIES ON MULTICHANNEL RETAILING: FUTURE TRENDS AND RESEARCH DIRECTIONS Yadav, Divya; Jyoti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 1 (2026): IJEBAR: Vol. 10, Issue 1, March 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.v10i1.19299

Abstract

This paper examines the influence of emerging digital technologies on multichannel retailing, particularly regarding customer experience and retailer performance. A systematic literature review reveals that technologies like Artificial Intelligence (AI), the Internet of Things (IoT), Augmented and Virtual Reality (AR/VR), and Big Data enhance personalized shopping experiences and operational efficiency. However, challenges such as high costs, data privacy issues, and integration difficulties are noted. The study also identifies a research gap concerning the long-term effects of technology on customer loyalty and retailer profitability, while synthesizing current insights and proposing future research directions.
FROM READINESS TO RESULTS THE MEDIATING POWER OF DIGITAL MARKETING IN THE RELATIONSHIP BETWEEN SUSTAINABILITY AND SME PERFORMANCE Dhaula Patta Raya; Sisno Riyoko; Mohamad Rifqy Roosdhani
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.19414

Abstract

This study aims to examine the effect of sustainability orientation, digital readiness, and entrepreneurial orientation on the marketing performance of small and medium-sized enterprises (SMEs), with digital marketing acting as a mediating variable. The research is grounded in the view that strategic orientations and internal readiness must be effectively translated into digital marketing activities to achieve superior marketing outcomes. A quantitative approach was employed, and data were collected through a survey distributed to SME owners and managers. The collected data were analyzed to assess both direct and indirect relationships among the research variables. The findings reveal that sustainability orientation, digital readiness, and entrepreneurial orientation positively influence marketing performance. Moreover, digital marketing serves as a key mechanism that strengthens the impact of these strategic factors on marketing performance. These results indicate that sustainability values, digital capabilities, and entrepreneurial initiatives generate greater marketing benefits when implemented through effective digital marketing strategies. This study contributes to the literature on SME marketing by highlighting the integrative role of digital marketing in enhancing performance and offers practical insights for SME practitioners and policymakers in developing competitive, digitally driven, and sustainable marketing strategies.
THE EFFECT OF SERVICE QUALITY AND INTEREST RATES ON CREDIT DECISIONS AT PT PEGADAIAN UPC GLUGUR MEDAN Sinaga, Wirna; Siagian, Nalom; Sitorus, Lampola
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.19450

Abstract

: This research was conducted to evaluate the impact of service quality and interest rates on credit decision-making at PT Pegadaian UPC Glugur Medan. The study utilized a quantitative approach, with data gathered through a questionnaire. The population consisted of customers from Pegadaian UPC Glugur Medan. The sample size was determined using the Slovin formula, leading to a total of 98 respondents. Accidental sampling was the method used for selecting participants. Data analysis was performed using SPSS version 26.0. This study fulfilled both validity and reliability criteria. The data analysis included classical assumption tests and multiple linear regression tests, with the variable X1 (Service Quality) showing a coefficient of 0.375, the variable X2 (Interest Rate) at 0.382, and an R-squared value of 0.701. The findings of this research indicate that both service quality and interest rates exert a simultaneous and individual influence on credit decision-making.

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