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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 2,235 Documents
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THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL EFFICACY, AND INVESTMENT KNOWLEDGE ON INVESTMENT INTEREST IN THE CAPITAL MARKET AMONG STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS, AAS INDONESIA BUSINESS TECHNOLOGY INSTITUTE Dela Setiarini; Suprihati; Agus Subekti
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.v10i2.20200

Abstract

This study aims to analyze the influence of financial literacy, financial efficacy, and investment knowledge on investment interest in the capital market among students of the Faculty of Economics and Business, AAS Indonesia Institute of Business Technology. This study used a quantitative method with a sample of 88 respondents and a sampling technique using Slovin. The data analysis technique used was multiple linear regression with the help of the SPSS program. The results showed that investment knowledge influenced investment interest, while financial literacy and financial efficacy did not. Simultaneously, the three independent variables influenced the dependent variable, namely investment interest. Thus, it can be concluded that the most dominant factor influencing investment interest is investment knowledge.
ANALYSIS OF THE DEVELOPMENT POTENTIAL OF THEMATIC CREATIVE ECONOMY SECTORS TO SUPPORT ECONOMIC GROWTH AND COMMUNITY WELFARE IN SURAKARTA CITY Herwiyanto; Inna Nur Rokhmah; Aziz Baizuri; Iin Emy Prastiwi; Nahla Uyuni Salsabila
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.v10i2.20227

Abstract

This study explore the development potential of thematic creative economy sectors in Surakarta, including batik, handicrafts, culinary products, and design, to support economic growth and enhance community welfare. The research is motivated by the transition from a resource-based economy to one driven by creativity, innovation, and knowledge. As a city with a strong cultural identity and rich artistic heritage, Surakarta has significant opportunities to strengthen the competitiveness of its creative industries. A descriptive qualitative approach was employed, with data collected through interviews, observations, and documentation. The data were analyzed using descriptive analysis, SWOT analysis, and the Analytical Hierarchy Process (AHP) to identify development priorities and formulate strategic recommendations. The study examines the characteristics and potential of creative economy subsectors, identifies challenges in developing thematic creative economy zones, and proposes an integrated and sustainable development framework. The findings provide insights for policymakers and stakeholders in designing effective development strategies. These strategies are expected to enhance regional competitiveness, strengthen local cultural identity, create employment opportunities, and promote inclusive and sustainable economic development in Surakarta.
BUILDING A TRUSTED AND RISK-RESILIENT DIGITAL FINANCIAL ECOSYSTEM: A GOVERNANCE FRAMEWORK FOR MSME SCALING IN INDONESIA Wiwiek Prihandini; Andi Fariana; Siti Safaria; Andyni Yulfanis Aulia Masrifa
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.v10i2.20420

Abstract

Digital transformation has created new opportunities for micro, small, and medium enterprises (MSMEs) to expand access to finance, reach wider markets, and improve business efficiency through digital financial services. At the same time, the rapid adoption of digital technologies has introduced new challenges, including digital fraud, cyber threats, data misuse, platform dependency, and emerging risks associated with artificial intelligence. These developments suggest that the success of MSME digitalization depends not only on technological advancement and financial access but also on the level of trust and resilience within the digital financial ecosystem. This study develops a governance framework to support the creation of a trusted and risk-resilient digital financial ecosystem that enables sustainable MSME scaling in Indonesia. The study adopts a qualitative conceptual approach based on a comprehensive literature review, thematic analysis, and the synthesis of academic studies, policy documents, and institutional reports. The findings indicate that trust and risk resilience play a pivotal role in linking the digital financial ecosystem to MSME growth and long-term sustainability. Building on these findings, the study proposes the Trusted and Risk-Resilient Digital Financial Ecosystem Governance Framework (TRR-DFEG Framework), which comprises five interrelated pillars: digital trust governance; cyber and operational resilience governance; data governance and responsible AI; consumer protection and capability governance; and collaborative ecosystem governance. The framework offers a conceptual foundation and practical policy guidance for regulators, financial institutions, and other stakeholders seeking to build a secure, inclusive, and sustainable digital financial ecosystem that supports MSME development. Keywords: digital financial ecosystem; governance; trust; risk resilience; MSMEs; financial system stability.
COMMUNITY-BASED ENTREPRENEURSHIP EMPOWERMENT PROGRAM AND ITS ROLE IN WOMEN'S ECONOMIC INDEPENDENCE: A CASE STUDY IN BANYUMAS REGENCY Fatwa Zuhanea
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5 No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.20462

Abstract

Women's economic independence remains a persistent challenge in developing economies, particularly at the grassroots level. This study investigates the influence of community-based entrepreneurship empowerment programs on women's economic independence in Banyumas Regency, Central Java, Indonesia. Grounded in the Social Learning Theory of Bandura (1977) and the Resource-Based View (RBV), this research examines the mediating role of entrepreneurial skills acquisition and access to capital between program participation and economic independence. Using a quantitative approach with a cross-sectional survey, data were collected from 132 women participants of Kelompok Usaha Bersama (KUBE) programs in five sub-districts of Banyumas Regency. The results of Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis indicate that community-based empowerment programs significantly and positively influence women's economic independence (β = 0.431, p < 0.001). Entrepreneurial skills acquisition and access to capital partially mediate this relationship. The findings contribute both theoretical and practical insights into how grassroots-level empowerment programs can serve as effective tools for promoting gender-inclusive economic growth in rural settings.Keywords: community-based empowerment, women's economic independence, entrepreneurship program, KUBE, Banyumas Regency   Keywords: community-based empowerment, women's economic independence, entrepreneurship program, KUBE, Banyumas Regency  
HYBRID MENTORING AS A POST-PANDEMIC HRD STRATEGY: EXAMINING ITS EFFECT ON EMPLOYEE COMPETENCY AND ADAPTIVE RESILIENCE Fatwa Zuhanea
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6 No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.20463

Abstract

The COVID-19 pandemic fundamentally transformed HRD practices, accelerating hybrid mentoring, a blended approach combining face-to-face and technology-mediated developmental interactions as a primary vehicle for employee competency development and resilience building. This study examines the effects of hybrid mentoring quality on employee competency and adaptive resilience in the post-pandemic healthcare sector in Banyumas Regency, Central Java, with employee competency as a mediating variable. Grounded in the Hybrid Sustainable Human Empowerment Framework (HSHEF; Zuhaena, 2026) and Social Learning Theory (Bandura, 1977), four hypotheses were tested using PLS-SEM with 131 healthcare workers from six Puskesmas and two district hospitals in Banyumas Regency. Results show that hybrid mentoring quality significantly affects employee competency (β = 0.452, p < 0.001) and adaptive resilience directly (β = 0.319, p < 0.001), employee competency significantly affects adaptive resilience (β = 0.394, p < 0.001), and employee competency partially mediates the mentoring-resilience relationship (indirect β = 0.178, p < 0.01). The model explains 64.1% of adaptive resilience variance (R² = 0.641). Findings provide evidence-based guidance for HRD practitioners designing hybrid mentoring programs in post-pandemic healthcare settings. Keywords: hybrid mentoring; employee competency; adaptive resilience; post-pandemic HRD; healthcare workers; HSHEF model; Banyumas
THE ROLE OF BRAND TRUST AS A MEDIATOR BETWEEN PRODUCT QUALITY AND INNOVATION ON PURCHASE INTENTION OF KIMPLAST DISTRIBUTORS Jeremy Lauren Mahendra; Thomas Srefanus Kaihatu
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.v10i2.20165

Abstract

This study examines the effect of Product Quality and Product Innovation on the Purchase Intention of KIMPLAST distributors, with Brand Trust serving as a mediator. A quantitative approach was employed via a survey of 109 active KIMPLAST distributors across Eastern Indonesia. Data were collected using a structured 5-point Likert scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess direct, indirect, and mediating relationships. The results indicate that Product Quality and Product Innovation have a positive and significant effect on Brand Trust, which subsequently enhances distributors’ Purchase Intention. Brand Trust is confirmed as a vital mediator that strengthens the influence of product attributes on purchasing decisions in a B2B context. This study contributes to B2B literature by providing empirical evidence on the crucial mediating role of Brand Trust within the industrial plastic products distribution sector. Consequently, companies should prioritize strategies that enhance Brand Trust through product quality and innovation to boost distributor loyalty and stabilize purchasing behavior. The study is limited by its cross-sectional design and a sample size of 109 distributors, suggesting future research should expand the sample size and explore additional variables such as price or after-sales services.
ANALYSIS OF THE DIGITALIZATION OF FINANCIAL RECORD-KEEPING AMONG MSMEs IN GONILAN VILLAGE Rifadah Qoribah Salsabila; Rukmini Rukmini; Sri Laksmi Pardanawati
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

Abstract

This study aims to examine: (1) the implementation of digital financial record-keeping among MSMEs in Gonilan Village based on SAK EMKM; and (2) the challenges faced by MSMEs in Gonilan Village in implementing digital financial record-keeping. This study employed a descriptive qualitative research design. The subjects of the study were MSME actors in Gonilan Village who had used digital media to record their business finances. Data were collected through observation, interviews, and documentation. The data obtained were then analyzed through data reduction, data display, and conclusion drawing.The results of the study show that: (1) the implementation of digital financial record-keeping among MSMEs in Gonilan Village has been carried out through the use of digital media, such as Majoo, Spreadsheet, BukuKas, BukuWarung, and Bilas.id. However, based on SAK EMKM, its implementation is not yet fully complete. The income statement component is the most strongly implemented, while the statement of financial position has only been partially implemented, and the notes to the financial statements remain the weakest component; and (2) the challenges faced by MSMEs include limited understanding of basic accounting, uneven digital literacy, limited time, simple record-keeping habits, and the suboptimal use of financial information for business decision-making. Keywords: Digital Financial Record-Keeping, MSMEs, SAK EMKM.
IMPACT OF SERVICE QUALITY AND SERVICESCAPE ON CUSTOMER RETENTION MEDIATED BY CUSTOMER SATISFACTION AT SSAMAYA BALINESE SPA Fiktor Tandi Pasapan; J.E. Sutanto
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.v10i2.20367

Abstract

Spa industry is part of experience-based services, faces increasing challenges in retaining customers amid intensifying competition. This study aims to examine the effects of service quality and services cape on customer retention, with customer satisfaction as a mediating variable at Ssamaya Balinese Spa. This research employed quantitative approach using a survey of 220 repeat customers. Data were analyzed using SmartPLS4 and the findings reveal that service quality has a positive and significant effect on customer satisfaction and customer retention. Servicescape also exerts a positive and significant influence on customer satisfaction and customer. Furthermore, customer satisfaction positively and significantly affects customer retention and serves as a significant mediator in the relationships between service quality and customer retention. The concludes that service quality is the most influential factor in enhancing customer satisfaction and retention. Servicescape functions as a supporting factor that strengthens the overall customer experience through increased satisfaction.
THE IMPACT OF MARKETING STRATEGY, PRODUCT INNOVATION, AND DIGITAL LITERACY ON IMPROVING THE PERFORMANCE OF SMEs IN PALANGKARAYA CITY WITH COMPETITIVE ADVANTAGE AS A MEDIATION VARIABLE I Made Irham Muhammad; J.E. Sutanto
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.v10i2.20368

Abstract

Most SMEs in Palangkaraya City still rely heavily on traditional marketing methods. This situation indicates that most SMEs have not yet been able to adapt to developments in modern marketing technology, resulting in limited competitiveness, low market penetration, and slow business growth compared to businesses in other regions. The objective of this study is to examine the influence of marketing strategies, product innovation, digital literacy, and competitive advantage on SME performance, as well as to determine the influence of marketing strategies, product innovation, and digital literacy on SME performance through competitive advantage as a mediating variable. This study includes a sample of 230 SMEs in Palangkaraya City across the handicrafts, food and beverages, and retail sectors. The research method used is quantitative, employing Partial Least Squares. The findings indicate that marketing strategies, product innovation, digital literacy, and competitive advantage have a significant and positive impact on SME performance; furthermore, competitive advantage mediates the relationship between marketing strategies, product innovation, and digital literacy and SME performance.
DO FIRM SIZE AND FIRM AGE MATTER FOR SDG DISCLOSURE? EVIDENCE FROM INDONESIA Fitri Nuryanti; Wika Harisa Putri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 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.v10i3.20407

Abstract

This study examines the effect of firm size and firm age on the number of Sustainable Development Goals (SDG) disclosures among publicly listed companies on the Indonesia Stock Exchange during 2023–2024. Using a quantitative approach and purposive sampling, this study analyzes 404 firm-year observations from companies that published annual or sustainability reports and disclosed SDG-related information. SDG disclosure is measured through content analysis using a binary scoring approach across the 17 SDGs. The data are analyzed using Poisson regression, with Ordinary Least Squares (OLS) regression and robust standard errors as a robustness check. The results show that firm size has a positive and significant effect on the number of SDG disclosures, indicating that larger firms tend to disclose SDG-related information more extensively. In contrast, firm age has no significant effect, suggesting that a longer operating history does not necessarily lead to broader SDG disclosure. This study provides empirical evidence that resource capacity and public visibility are more relevant than organizational age in explaining SDG disclosure among Indonesian listed companies. Keywords: firm age, firm size, SDG disclosure, sustainability report, publicly listed companies

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