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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 2,224 Documents
 218   219   220   221   222 
DIGITAL TRANSFORMATION RESISTANCE AMONG ENGINEERING EMPLOYEES IN HIGH-RISE PROPERTY MANAGEMENT: THE ROLE OF UTAUT AND GENERATIONAL HETEROGENEITY Gusti Febriyanto; Cosmas G. Haryono; Teofilus Teofilus
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.v10i2.19616

Abstract

This study examines the effects of performance expectancy, effort expectancy, social influence, and facilitating conditions on digital transformation resistance among engineering employees in high-rise property management, while also assessing cross-generational heterogeneity. Using an explanatory quantitative design, data were collected through a survey of 150 respondents working in the Greater Jakarta area. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), followed by Measurement Invariance of Composite Models (MICOM) and Multi-Group Analysis (MGA). The pooled-sample results indicate that performance expectancy and effort expectancy have significant negative effects on digital transformation resistance, whereas social influence does not show a significant effect. Facilitating conditions exhibit a significant positive relationship and are therefore treated as an unexpected finding that requires theoretical caution. The study also finds that most respondents still operate within a hybrid digital-manual system, suggesting that resistance in this context is better understood as a burden of transition rather than as pure anti-technology rejection. Partial measurement invariance is supported only for the comparison between Generation X and Generation Z. Within this boundary, performance expectancy appears more salient for Generation X, whereas effort expectancy appears more salient for Generation Z. Findings involving Generation Y are treated as exploratory and are not used as a basis for strong generalization.
THE IMPACT OF SOCIAL MARKETING ON LIBERICA COFFEE BRANDING IN INCREASING CONSUMPTION INTENTION Gusti Noorlitaria Achmad; Dwi martiyanti; Arvita Rachmawaty; Purwadi; Muhammad Wasil
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.v10i2.19635

Abstract

This study aims to analyze the effect of social marketing on consumption intention toward Liberica coffee in East Kalimantan, with branding serving as a mediating variable. As a local commodity, Liberica coffee has considerable potential; however, it remains less favored among the younger generation. Therefore, a social marketing approach is considered strategic in constructing social and emotional narratives that foster awareness, trust, and preference for local products. This study uses quantitative research methods with survey techniques by involving 120 youth respondents in East Kalimantan. The results were calculated by the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The findings show that social marketing has a positive impact on both branding and consumption intention. In addition, brand also plays a strong impact on consumption intention and is found to mediate the relationship of social marketing and consumption intention. The results have theoretical and practical implications for MSME actors, as well as stakeholders to achieve the best social massages wrapped on an authentic and personal branding strategies to increase the consumption of Liberica coffee.
BOARD GENDER DIVERSITY, CORPORATE REPUTATION, AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM SRI-KEHATI INDEX COMPANIES Mutiara Rachma Ardhiani; Fairuza Arindra
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.v10i2.19641

Abstract

This study aims to examine the impact of Board of Directors Gender Diversity and Corporate Reputation on CSR Disclosure among companies listed on the SRI-KEHATI index on the Indonesia Stock Exchange for the period 2019-2024. The research sample was selected through a purposive sampling technique, focusing on companies listed on the SRI-KEHATI index. The study used multiple linear regression to analyze the data. The results showed that Board of Directors Gender Diversity had no significant effect on CSR Disclosure, while Corporate Reputation showed a positive and significant effect on CSR Disclosure. These results indicate that corporate reputation is a factor that motivates companies to increase transparency in their social responsibility disclosure, while gender diversity on the company's board of directors does not directly affect the level of CSR disclosure. This study adds to existing research on corporate governance and corporate social responsibility, particularly in terms of how corporate reputation can encourage transparency in CSR reporting.
THE EFFECT OF FINANCIAL LITERACY AND HEDONISTIC LIFESTYLE ON PAYLATER FINANCIAL MANAGEMENT BEHAVIOR: THE MEDIATING ROLE OF SELF-CONTROL Ade Nurohmah; Mardiyani
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.v10i2.19704

Abstract

This research is motivated by the increasing use of payLater among young people in theCirebon region, which has the potential to lead to the risk of default due to less controlled financial management behavior. The purpose of this study is to analyze the influence of financial literacy and a hedonistic lifestyle on financial management behavior, with self-control as a mediating variable. The research method used is a quantitative method with a causal associative approach. The sampling technique used was purposive sampling with 120 selected respondents who met the criteria. Data analysis using SmartPLS 4.0. The research results indicate that financial literacy significantly influences financial management behavior and self-control. Meanwhile, a hedonistic lifestyle does not significantly affect financial management behavior but significantly impacts self-control. Additionally, self-control is proven to significantly mediate the influence of financial literacy and a hedonistic lifestyle on financial management behavior.
CLIMATE RISK MANAGEMENT AND SUSTAINABLE FINANCE: CHALLENGES IN INDONESIA’S GREEN BANKING SECTOR Indira Shofia Maulida; Ruswaji Ruswaji; Indah Kurniyawati; Lilik Nurcholidah
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.v10i2.19767

Abstract

Climate change poses significant risks to the banking sector, particularly in terms of asset stability and sustainable financing. Indonesia, as a developing country, faces unique challenges in implementing climate risk management and sustainable finance practices. This study employs a Systematic Literature Review (SLR) approach to identify, evaluate, and synthesize research on climate risk management and sustainable finance within Indonesia’s green banking sector. Data were collected from Scopus, Web of Science, ScienceDirect, Google Scholar, as well as official reports from OJK, World Bank, and NGFS, with inclusion criteria for articles published between 2017 and 2024. The review of 25 articles indicates that the main challenges include limited climate risk data, suboptimal integration of climate risks into bank risk management, low profitability of green financing, and inconsistent disclosure standards. The study concludes that enhancing technical capacity, regulatory harmonization, and transparency in reporting are essential to accelerate green banking implementation in Indonesia. This research also provides a basis for developing a more contextualized climate risk framework for national banks.
THE EFFECT OF PROFITABILITY AND LEVERAGE ON FIRM VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE IN CONSUMER NON-CYCLICAL FIRMS Kholid Ubaedillah; Erwin Budianto; Agustina Budianto
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.v10i2.19865

Abstract

This study aims to measure the impact of profitability and leverage on firm value, with institutional ownership serving as a moderator variable. Focusing on companies in the Non-Cyclical Consumer Goods sector listed on the Indonesia Stock Exchange from 2022 to 2024, this study employs a quantitative associative approach and uses secondary financial data. Through purposive sampling, this study analyzes 36 firm-year observations using SPSS 25 via multiple linear regression and moderated regression analysis. Empirical findings indicate that profitability (ROA) positively and significantly influences firm value (Tobin’s Q). Similarly, leverage (DER) exerts a positive and significant effect on firm value in the baseline model. Moderation analysis reveals that institutional ownership strengthens the relationship between profitability and firm value, but does not significantly moderate the effect of leverage. The uniqueness of this study lies in its focus on the Non-Cyclical Consumer Goods sector amid recent economic changes. These results suggest that future research should incorporate additional corporate governance indicators and cross-industry comparisons to better identify the drivers of firm value.
INTEGRATING FINANCIAL LITERACY INTO GEN Z'S PAYLATER CONSUMPTION AND FINANCIAL WELL-BEING: A CONCEPTUAL PAPER Asterina Anggraini; Annisa Wardhani; Nuraeni Hadiati Farhani
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.v10i2.19925

Abstract

This paper discusses how using Buy Now Pay Later (BNPL) affects the financial well-being of Generation Z in Indonesia. This comes at a time when digital financial services are rapidly growing and young consumers are spending more. The study aims to create a framework that explains the connection between PayLater usage, impulsive buying, financial literacy, and financial well-being. It uses a conceptual and explanatory method, including a thorough review of recent studies on fintech behavior, behavioral finance, and digital consumption trends. The findings show that using PayLater can lead to more impulsive buying. This is due to deferred payment options, the convenience of digital transactions, and strong online promotions. These factors may harm financial well-being by increasing stress, leading to high digital debt, weak spending habits, and reduced saving ability. However, financial literacy is seen as a protective factor. It can help lessen the negative impact of PayLater by promoting smarter financial choices and better money management among Generation Z. This paper adds to the understanding of fintech and behavioral finance in the context of Indonesia’s digital economy.
EMPLOYEE ENGAGEMENT AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR IN SMES: THE MEDIATING ROLE OF PSYCHOLOGICAL SAFETY Fatwa Zuhaena; Heru Cahyo; Arinastuti
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.v9i4.19982

Abstract

Small and medium enterprises (SMEs) increasingly require employees who are willing to contribute beyond formal job responsibilities to maintain organizational sustainability and competitiveness. Organizational citizenship behavior (OCB) consequently becomes an important organizational asset because voluntary employee behavior strengthens teamwork, flexibility, and organizational effectiveness. This study aims to examine the relationships among employee engagement, psychological safety, and organizational citizenship behavior, as well as the mediating role of psychological safety among SME employees in Indonesia. This study employed a quantitative approach using a cross-sectional survey design. Data were collected from 198 SME employees through an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that employee engagement positively affects psychological safety and organizational citizenship behavior. Psychological safety also positively influences organizational citizenship behavior and significantly mediates the relationship between employee engagement and organizational citizenship behavior. The study confirms that engaged employees are more likely to demonstrate extra-role behavior when they perceive psychologically safe workplace environments characterized by trust, openness, and supportive interpersonal relationships. The findings strengthen Social Exchange Theory in explaining reciprocal employee behavior within SME environments and provide practical implications for developing supportive organizational climates that encourage voluntary employee participation and organizational sustainability. Keywords: Employee Engagement; Psychological Safety; Organizational Citizenship Behavior; SMEs; Social Exchange Theory
STRATEGIC PLANNING FOR THE DEVELOPMENT OF PREFABRICATED HOUSE CONSTRUCTION INDUSTRY IN INDONESIA Muhammad Rizal; Andi Sani Silwanah; Aldo Valentino Benjamin Puturuhu; Rafiandi Normansyah; Cica Permatasari
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.v10i2.18955

Abstract

The prefabricated house construction industry in Indonesia has enormous potential, driven by the high demand for housing, which reached 9.9 million, and supportive government policies, but it is still hit by multidimensional challenges that require comprehensive strategic planning. Thus, this study aims to map strategic planning to develop the prefabricated house construction industry in Indonesia. The research questions of this study are: (1) What are the factors that affect the development of the prefabricated house construction industry in Indonesia? (2) What strategic planning does Indonesia implement to develop this industry? This research was compiled by uncovering the growth of the prefabricated house construction industry and its situation in Indonesia, and adopting secondary data analysis to collect data. The results of the study by integrating the Diamond Porter Model and SWOT/TOWSanalysis revealed that the success of industrial development depends on a synergistic multi-stakeholder approach involving integrated policy support, technology adoption, supply chain consolidation, and comprehensive market education to transform Indonesia's housing sector towards greater efficiency, scalability, and sustainability.
DETERMINANTS OF FINANCIAL DISTRESS IN INDONESIAN TEXTILE AND GARMENT COMPANIES EVIDENCE FROM 2017– 2019 Legowo Dwi Resihono; Retnoningrum; Luluk Takari; Sri Hutami
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.v10i2.19590

Abstract

This study investigates the determinants of financial distress in Indonesian textile and garment firms listed on the Indonesia Stock Exchange during the 2017–2019 period. Specifically, it examines the effects of profitability (Return on Assets), liquidity (Current Ratio), leverage (Debt-to-Total-Assets Ratio), and activity (Fixed Asset Turnover) on the likelihood of financial distress. Using a quantitative approach, this study analyzes secondary data from 18 firms, resulting in 54 firm-year observations. Financial distress is proxied using the Altman Z-score and transformed into a binary variable. Logistic regression is employed to test both individual and joint effects of the explanatory variables. The findings reveal that liquidity and activity ratios significantly influence financial distress, while profitability and leverage do not exhibit significant individual effects. However, all variables jointly explain financial distress. The model demonstrates acceptable goodness of fit, with a Hosmer–Lemeshow significance of 0.538, classification accuracy of 79.6%, and a Nagelkerke R² of 0.476. These results suggest that short-term solvency and asset utilization efficiency play a more critical role than profitability and leverage in explaining financial distress in Indonesian manufacturing firms. This study contributes to the financial distress literature by providing industry-specific evidence from an emerging-market context and highlighting the importance of operational efficiency and liquidity management in asset-intensive industries.

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