cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dewi Muliasari
Contact Email
-
Phone
+6281230431443
Journal Mail Official
ijebar.aas@gmail.com
Editorial Address
Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java
Location
Kota surakarta,
Jawa tengah
INDONESIA
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 2,235 Documents
 217   218   219   220   221 
EXPLORING GREEN PURCHASE INTENTION USING A SYSTEMATIC LITERATURE REVIEW Maria Cempaka Putri Wijayanto; Elisabet Dita Septiari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 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.v10i2.19664

Abstract

This study presents a systematic literature review on green purchase intention behaviour. From an initial pool of 26 journals, 16 were selected for in-depth analysis. The review reveals that most studies adopt the Theory of Planned Behaviour (TPB). Online survey methods and PLS-SEM were commonly employed for data collection and analysis. The findings show that environmental self-identity and positive attitudes toward eco-friendly products are the strongest predictors of green purchase intention, while personal norms and value-driven motivations also play significant roles. Sociodemographic factors, such as age, gender, and cultural background, are identified as important moderators. Future research should consider incorporating the Self-Determination Theory (SDT) to explore intrinsic and extrinsic motivations, the Protection Motivation Theory (PMT) to assess the role of perceived environmental threats, and the Diffusion of Innovations Theory (DOI) to examine adoption patterns based on consumer categories. Expanding research to cross-national contexts and integrating broader socio-cultural variables could further enhance understanding. This synthesis provides valuable insights for researchers in designing effective strategies to promote environmentally friendly purchasing decisions.
Bahasa Inggris Putri Sheila Amalia; Afrizal Firman
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 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.v10i2.19685

Abstract

This research is to investigate the function of trust as a mediating variable between purchase intention and electronic word-of-mouth, live streaming, customer experience, and promotion in Makassar, Indonesia. In the context of real-time online commerce, this research aims to clarify the relationship between consumers' confidence in interactive digital marketing activities and their subsequent purchase behavior. A structured survey was sent out to 173 customers who had with live-streaming commerce platform, and a quantitative research technique was used using SmartPLS 4.1. According to the results, there is a strong relationship between electronic word-of-mouth, live streaming, customer experience, and promotion and consumer trust. Trust in turn, serves as a critical mediating mechanism linking digital service interaction with purchase intention. According to the findings, trust is enhancing user engagement and behavioral intention within live streaming commerce platforms. Therefore, digital service providers are encouraged to build trust through interactive communication, transparency, and service authenticity.
THE INFLUENCE OF ORGANIZATIONAL CULTURE, INTERNAL COMMUNICATION, AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT THE TRANSPORTATION DEPARTMENT OF BANDAR LAMPUNG CITY Saskia Indah Prameswari; Iskandar Ali Alam
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 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.v10i2.19703

Abstract

Employee performance is a key factor in the effectiveness of public organizations, especially in service-oriented agencies such as the Transportation Agency of Bandar Lampung City. Organizational culture, internal communication, and work discipline are suspected to play a strategic role in shaping work behavior and employee productivity. This study aims to assess the influence of organizational culture, internal communication, and work discipline on employee performance, both individually and collectively. A survey approach is employed in conjunction with an explanatory quantitative research method. Data were subjected to classical assumption tests, reliability tests, validity tests, and multiple linear regression analysis. (1) Organizational culture positively and significantly impacts employee performance; (2) Internal communication positively and significantly affects employee performance; (3) Work discipline positively and significantly influences employee performance; and (4) Organizational culture, internal communication, and work discipline collectively have a significant effect on employee performance. Work discipline was proven to be the most dominant variable affecting performance.
MAPPING THE ORGANIZATIONAL CHANGE LANDSCAPE: A SYSTEMATIC LITERATURE REVIEW OF CHANGE CLASSIFICATIONS AND THEIR CHARACTERISTICS Yesika Isma W; Anang Kistyanto; Jun Surjanti; Dwiarko Nugrohoseno
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 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.v10i2.18983

Abstract

This research aims to map and combine modern typologies and definitions of organizational change based on a systematic literature review (SLR) in Scopus-registered literature from 2015 to 2025. Utilizing the PRISMA 2020 protocol, twenty research papers were thematically analyzed to understand conceptual trajectories and typological shifts in the literature on organizational change. The analysis identifies five distinct and broad typologies of change consisting of planned, emergent, incremental, transformational, and adaptive/hybrid, with flares to their boundaries. This study highlights a shifting paradigm towards adaptive and learning-based model from control and linear, to agility, digital transformation and resilience. Through the conceptual integration of classical and contemporary typologies and definitions, organizational change is shifted from being one discrete event to a continuous strategic capability. This review provides an elaborate conceptual mapping that draws the most theoretical learning and implications for adaptive leadership and sustainable organizational development.
EVALUATION OF THE KIRK PATRICK MODEL FOR ENTREPRENEURSHIP COURSES IN THE MANAGEMENT AND ACCOUNTING STUDY PROGRAM AT THE FACULTY OF ECONOMICS AND BUSINESS, UNIVERSITAS WIJAYA KUSUMA SURABAYA (UWKS) Adrianto Trimarjono; Gimanto Gunawan; Djojo Dihardjo
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 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.v10i2.19300

Abstract

This research provides a description of how the Kirkpatrick Evaluation Model is implemented in evaluating the Entrepreneurship Course for Management and Accounting students at the Faculty of Economics and Business, Universitas Wijaya Kusuma Surabaya. Evaluation tools varied across the model's four levels. The assessment of student outcomes, like business plan proposals, was conducted through performance evaluation. Adopting a mixed-methods descriptive design, the research applies qualitative and quantitative analysis, with an independent sample t-test used to examine differences. Participants included 60 students from the Management and Accounting Study Programs within the Faculty of Economics and Business at Universitas Wijaya Kusuma Surabaya. Data were gathered via closed questionnaires, and the reliability of these instruments was verified using Cronbach's Alpha. Student learning evaluation was obtained through performance assessment rubrics. The results indicate that the Kirkpatrick Evaluation Model in the Entrepreneurship Course Learning Program is highly effective, and there is no significant difference between students in the Management and Accounting study programs.
PENGARUH KARAKTERISTIK DIREKTUR UTAMA TERHADAP PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA TAHUN 2020 – 2024 Salfa Syaharani; Edy Supriyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 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.v10i2.19370

Abstract

This research aims to explore the relationship between CEO characteristics and tax avoidance behaviour of publicly traded manufacturing firms in Indonesia Stock Exchange (IDX) over a three year period from 2020 to 2024. Four important areas of investigation for this study include: (1) age of CEO; (2) sex/gender of CEO; (3) education level/background of CEO; and (4) length of time serving as CEO. A quantitative methodology was applied using multiple regression on a panel data set containing 250 firm level observations. Findings revealed that the education level and time served as a CEO were significantly and positively correlated with tax avoidance behaviour while both age and gender were not determined to statistically impact tax avoidance behaviour.  These findings provide direct implications for tax authorities and corporations to consider with respect to how corporate executive characteristics impact tax strategy decisions. Keywords: Tax Avoidance, President Director, Educational Background, Tenure, Executive Characteristics.
STRUKTUR TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI Cyntia Carolina Sugiarto; Ni Nyoman Sri Rahayu Damayanti; Luh Putu Lusi Setyandarini Surya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 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.v10i2.19413

Abstract

This study aims to analyze the influence of corporate governance structure on financial performance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2024. Corporate governance structure in this study is proxied by the board of commissioners and audit committee, while financial performance is measured using Return on Assets (ROA). Furthermore, company size is used as a control variable to minimize the influence of external factors outside the research model. This study uses secondary data obtained from annual financial statements and company annual reports published on the official IDX website. The sampling method was carried out using a purposive sampling technique, resulting in 82 companies as research samples. The data analysis technique used was multiple linear regression with prior descriptive statistical analysis and classical assumption tests. The results of the study indicate that simultaneously, the board of commissioners, audit committee, and company size have a significant effect on financial performance. Partially, the board of commissioners has no significant effect on company financial performance, while the audit committee has a positive and significant effect on company financial performance. The control variable of company size is also proven to have a positive and significant effect on company financial performance. These findings indicate that audit committee effectiveness and company size play an important role in increasing the profitability of consumer goods companies.
Analisis Hubungan Brand Awareness, Brand Image, Dan Repurchase Intention Pada Konsumen Usia 17–25 Tahun: Studi Kasus Ekosistem Teknologi Samsung Sebagai High-Tech Brand MH. Galang Sabilillah; Yanuar Dananjaya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 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.v10i2.19431

Abstract

This study aims to examine and analyze the influence of Entertainment, Customization, Trendiness, Interaction, and Word of Mouth on Brand Awareness, as well as the impact of these five variables on Brand Image, followed by the effect of Brand Awareness and Brand Image on Repurchase intention among consumers aged 17–25 years of Samsung as a High-Tech Brand. The research model was developed based on previous studies and tested using a quantitative method with survey data. Data were collected from respondents aged 17–25 years who had used Samsung products. The sampling technique used purposive sampling, and data were obtained through online questionnaires. A total of 209 valid responses were analyzed using multiple linear regression. The results show that Entertainment, Customization, Interaction, and Word of Mouth significantly affect Brand Awareness, while Trendiness has no significant impact. Meanwhile, Entertainment and Customization significantly influence Brand Image, while Trendiness, Interaction, and Word of Mouth do not. Furthermore, both Brand Awareness and Brand Image significantly affect Repurchase intention. These findings indicate that enhancing brand-related content and strengthening brand positioning can increase consumer intention to repurchase Samsung products.
Bahasa Inggris Afrizal Firman; Gwyneth Rachel Sentosa; Angelina Jocelyn Djunaidy; Liong Kellen; Mustika Kusuma Basir
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 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.v10i2.19436

Abstract

This research analyzes the influence of Live Streamers and Influencers on Impulsive Buying behavior among Ciputra School of Business (CSB) Makassar students. Using a quantitative approach, the primary data was collected through an online survey using the Google Form tool which had 100 active students as respondents. This research focuses on how Live Streamers and Influencers can affect Impulsive Buying; with data analysis used in the research is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show a significant positive relationship between Influencer and Impulsive Buying. However, in contrast to previous studies, Live Streamers showed a negative relationship to Impulsive Buying. This indicates that respondents prioritize a product’s value compared to the characteristics of the Live Streamer broadcasting the stream. These findings provide new insight into the impact of digital marketing strategies on student consumer behavior. Furthermore, the findings also provide guidance for businesspeople to design more effective strategies to promote their products.
MEMAHAMI DAMPAK PARADOKSAL INOVASI ANGGARAN TERHADAP KINERJA MANAJERIAL DALAM KONTEKS NEGARA BERKEMBANG Okto Irianto; Fenty Yoseph Manuhutu; Andi Mattulada; Muliati Muliati; Rudy Usman
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 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.v10i2.19446

Abstract

Despite widespread promotion of budgetary innovation in developing countries, empirical evidence reveals contradictory performance outcomes that remain inadequately explained. This study investigates budgetary innovation's paradoxical effects on managerial performance in developing country public sectors. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) with data from 230 structural officials across 27 Indonesian government agencies in Merauke Regency (100% response rate), we find that budgetary innovation produces significant negative direct effects on managerial performance (β = -0.156, p = 0.013) while simultaneously generating equally strong positive indirect effects through enhanced job satisfaction (β = +0.156, p < 0.001), resulting in complete offsetting with near-zero net impact. Grounded in the Job Characteristics Model and Affective Events Theory, findings demonstrate that innovations disrupt performance through operational challenges, learning demands, and resource constraints while enhancing performance through improved work meaningfulness, autonomy, skill variety, and feedback mechanisms. The paradox reconciles contradictory evidence in existing literature and suggests public sector leaders should anticipate temporary performance decrements while deliberately investing in participatory implementation, comprehensive training, and satisfaction enhancement strategies to achieve net positive outcomes in resource-constrained developing country contexts.

Page 219 of 224 | Total Record : 2235

 217   218   219   220   221 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 2026 Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026 Vol 10 No 1 (2026): IJEBAR: Vol. 10, Issue 1, March 2026 Vol 10 No specialissue (2026): Vol. 10, Special Issue, 2026 Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025 Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025 Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025 Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025 Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 7 No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7 No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022 Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6 No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6 No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6, No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6 No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6, No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022 Vol 6, No 3 (2022): IJEBAR Vol 6, No 1 (2022): IJEBAR Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021 Vol 5 No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021 Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021 Vol 5 No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021 Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020 Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4 No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020 Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019 Vol 4 No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 3, No 03 (2019): IJEBAR, VOL. 03 ISSUE 03, SEPTEMBER 2019 Vol 3, No 02 (2019): IJEBAR, VOL. 03 ISSUE 02, JUNE 2019 Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019 Vol 2, No 04 (2018): IJEBAR, VOL. 02 ISSUE 04, DECEMBER 2018 Vol 2, No 03 (2018): IJEBAR, VOL. 02, ISSUE 03, September 2018 Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 2018 Vol 2, No 01 (2018): IJEBAR, Vol. 02, ISSUE. 01, March 2018 Vol 1, No 02 (2017): IJEBAR, VOL. 01, ISSUE 02, December 2017 Vol 1, No 01 (2017): IJEBAR, VOL. 01, ISSUE 01, September 2017 More Issue