International Journal of Business, Law, and Education
International Journal of Business, Law, and Education disseminates knowledge about Business, Law, and Education that useful to academics, educators, scholars, managers, practitioners, policy makers, consumers, and other stakeholders all around the world.
Articles
687 Documents
<![CDATA[The Impact of Financial Technology and Virtual Customer Service on Customer Satisfaction ]]>
<![CDATA[Mentari, Theresia]]>;
<![CDATA[Setiawan, Ricky Yunisar]]>;
<![CDATA[Wiriatmaja, Nuraini Ulya]]>;
<![CDATA[Hutauruk, Joseph Reynaldo]]>;
<![CDATA[Muhyiansyah, Ahmad Rafli]]>;
<![CDATA[Rahman, Nita]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
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DOI: 10.56442/ijble.v5i2.916
<![CDATA[This study was conducted to examine the effect of Financial Technology, Virtual Customer Service on Customer Satisfaction. This study uses a quantitative approach using primary data obtained from the results of a questionnaire and measured using a Likert scale. The population in this study were BRI Unit Cilik Riwut customers who used Financial Technology and Virtual Customer Service. The sample used in this study are 177 respondents who were determined using the Nonprobability Sampling method with Purposive Sampling type. This study uses the PLS-SEM analysis method which is processed with the SmartPLS 3.2.9 program. The results of this study indicate that Financial Technology partially has a positive effect on Customer Satisfaction and Virtual Customer Service partially have a positive effect on Customer Satisfaction. It is expected to add other variables and indicators that can affect customer satisfaction in order to obtain new and accurate research results.]]>
<![CDATA[Analysis of the Mediation Effect of Green Competitive Advantage: Reviewing the Influence of Green Innovation on SMEs' Business Performance ]]>
<![CDATA[Sudirman, Acai]]>;
<![CDATA[Kusuma, Rr. Chusnu Syarifa Diah]]>;
<![CDATA[Halim, Fitria]]>;
<![CDATA[Sembiring, Lenny Dermawan]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
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DOI: 10.56442/ijble.v5i2.917
<![CDATA[To achieve sustainability and meet the demands of an increasingly environmentally conscious market, many SMEs have begun to adopt environmentally friendly innovations as part of their business strategies. This innovation is expected to improve environmental performance and strengthen the company's competitiveness. This study aims to analyze the mediating role of green competitive advantage in the relationship between green innovation and business performance in small and medium enterprises. The number of samples used was 110 respondents, as determined by the purposive sampling method. The collected data were analyzed using the path and SEM-PLS methods. The results of this study confirm that green innovation has a positive and significant effect on green competitive advantage. Furthermore, green innovation and green competitive advantage have a positive and significant effect on business performance. The mediation effect analysis also proves that green competitive advantage can mediate the relationship between green innovation and business performance. These findings provide important implications for entrepreneurs and policymakers, who can consider environmentally friendly competitive advantage as an essential factor in designing sustainability strategies to improve SMEs' competitiveness and business performance]]>
<![CDATA[The Effect of Working Capital Management, Operational Efficiency, and Profitability on Financial Sustainability of SMEs ]]>
<![CDATA[Rahmiyati, Nekky]]>;
<![CDATA[Wahidhani, Eha Hasni]]>;
<![CDATA[Fitrianingsih, Dwi]]>;
<![CDATA[Rachmawati, Titiek]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
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DOI: 10.56442/ijble.v5i2.918
<![CDATA[This study examines the effects of working capital management (WCM), operational efficiency (OE), and profitability on the financial sustainability (FS) of small and medium-sized enterprises (SMEs). Utilizing quantitative analysis and data collected from a diverse sample of SMEs, the research highlights the significant relationships between these variables. The results indicate that effective WCM and enhanced OE positively influence profitability, which, in turn, plays a crucial mediating role in promoting financial sustainability. This study contributes to the existing literature by demonstrating how integrated management strategies that prioritize working capital practices and operational improvements can enhance the financial health of SMEs. The findings provide practical implications for SME owners and managers, suggesting that a focus on these critical factors is essential for achieving long-term financial viability. Future research directions are proposed to explore sector-specific impacts and longitudinal effects on financial sustainability.]]>
<![CDATA[Exploring the Influence of Digital Transformation, Change Management, and Employee Engagement on Organizational Performance of Non Profit Organization in Indonesia ]]>
<![CDATA[Komariyah, Imas]]>;
<![CDATA[Ismawanti, Resty]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
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DOI: 10.56442/ijble.v5i2.919
<![CDATA[This study explores the influence of digital transformation, change management, and employee engagement on the organizational performance of nonprofit organizations in Indonesia. Using a quantitative approach with 250 respondents from various nonprofit sectors, the results indicate that all three factors significantly impact organizational performance. Change management emerges as the most influential variable and mediates the effects of digital transformation and employee engagement. These findings highlight the critical role of effective change management in ensuring that digital initiatives and employee engagement efforts translate into improved organizational outcomes. The study emphasizes the importance of strategic investments in technology, fostering employee engagement, and strong change management practices to enhance nonprofit performance. Recommendations for further research are also provided to expand the understanding of these relationships in different contexts.]]>
<![CDATA[Juridical Review of The Amount of Administrative Sanctions in the Form of Interest and Interest Rewards PP No 35 of 2023 ]]>
<![CDATA[Tanry, Clarisa Adelia]]>;
<![CDATA[Pakpahan, Kartina]]>;
<![CDATA[Pakpahan, Elvira Fitriyani]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
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DOI: 10.56442/ijble.v5i2.922
<![CDATA[This research is motivated by the tax collection system in Indonesia using the Self Assessment System. The Self Assessment System is a tax collection system in which the government gives full trust to taxpayers to calculate, deposit and report their own tax obligations. Taxpayers are considered capable of calculating taxes, able to understand the current tax regulations, and have high levels of honesty, and are aware of the importance of paying taxes. Thus, the success of tax collection depends a lot on the taxpayers themselves. The legal research method used in this research is normative juridical research which is research carried out or aimed only at written regulations with the nature of descriptive analysis research which is a method that functions to describe or provide an overview of the object being studied. The data source used is secondary data with quantitative data analysis. The results of this research are Article 113 of the Job Creation Law, taxpayers submit requests for interest compensation to the Head of the KPP where the Taxpayer is registered or where the PKP is confirmed. Submission of applications can be done electronically or in writing by including the Taxpayer's domestic account number. After the taxpayer submits a request for interest compensation to the KPP, no later than one month after the application for interest compensation is received in full, the KPP will process the Taxpayer's application. Interest compensation is paid by the Directorate General of Taxes by transferring it to the account of the Taxpayer who is entitled to receive the interest compensation, then the reporting of the receipt of the interest compensation is reported in the Annual SPT in the following tax yea]]>
<![CDATA[Impact of Attitudes and Social Norms on AQUA Purchase Decisions: The Role of Buying Intent in Jabodetabek ]]>
<![CDATA[Afrina, Fitri]]>;
<![CDATA[Saputra, Fendi]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
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DOI: 10.56442/ijble.v5i2.923
<![CDATA[This study examines the influence of attitudes and subjective norms on purchasing decisions for AQUA mineral water, with purchase intention as a mediating variable. Using a quantitative approach, data were collected through questionnaires from 220 Aqua consumers in Greater Jakarta, selected via purposive sampling. Data analysis was conducted with SmartPLS 4.1 using Partial Least Square (PLS), assessing both outer and inner models. Findings reveal that attitudes and subjective norms significantly impact purchasing decisions. However, purchase intention does not affect purchasing decisions and does not mediate the relationship between attitudes, subjective norms, and purchasing decisions.]]>
<![CDATA[The Impact of Teaching Style and Course Structure on Intermediate Accounting Students Understanding ]]>
<![CDATA[Sudarto, Triadi Agung]]>;
<![CDATA[Juliardi, Dodik]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
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DOI: 10.56442/ijble.v5i2.924
<![CDATA[Many students face great difficulties in completing Intermediate Accounting courses well. One of the factors that is considered influential is the teaching style. Another factor that can affect students' understanding in studying Intermediate Accounting is the learning structure (course structure). A good learning must include the correct and coherent choice of topics in order to present the learner's point of view and not only from the point of view of experts, in this case lecturers (experts). Based on the results of the research test, the following results can be obtained: 1) Teaching Style has a significant positive effect on students' understanding of the Intermediate Accounting Course; 2) Course Structure has a significant positive effect on Student Understanding in the Intermediate Financial Accounting Course. The implication of this study is that the application of the theory of interpersonal behavior is answered. The results show that this theory can be a valuable tool for understanding and improving interpersonal relationships, and for identifying strategies for solving problems. Furthermore, the practical implications show that the existence of the right teaching style and a course structure that is structured and based on the principle of interrelation between materials can increase student learning motivation because students feel that they can follow the learning flow better. With a clear structure, students tend to understand the concept thoroughly and uninterruptedly]]>
<![CDATA[Human Capital Performance in Manufacturing Companies in Indonesia: Analysis of the Influence of Team Work Management and Work satisfaction ]]>
<![CDATA[Siregar, Robert Tua]]>;
<![CDATA[Pantas, Hendrick]]>;
<![CDATA[Sudirman, Acai]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
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DOI: 10.56442/ijble.v5i2.925
<![CDATA[The manufacturing industry requires skilled human resources personnel who can work effectively in teams and have high work satisfaction because these factors can contribute significantly to the company's performance and competitiveness. The main objective of this study is to analyze the effect of teamwork management and work satisfaction on human capital performance in manufacturing companies. The sample used was 200 respondents, as determined by the purposive sampling method. The study's results confirmed that teamwork management and work satisfaction positively and significantly affect human capital performance. Management that supports this collaboration can reduce stress levels and increase employee engagement, which strengthens the company's performance and competitiveness of human capital. In addition, work satisfaction can also reduce stress levels and employee turnover, contributing to the stability and efficiency of human capital. This study's results are expected to guide manufacturing companies in building stronger and more competitive human resources, ultimately supporting economic growth and Indonesia's position in the global supply chain]]>
<![CDATA[Analysis of Financial Statements in Assessing the Financial Performance of the North Sumatra Provincial Government ]]>
<![CDATA[Hutagaol, Junita]]>;
<![CDATA[Irawan, Irawan]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
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DOI: 10.56442/ijble.v5i2.927
<![CDATA[Good regional financial management can affect the progress of a region. In addition, the competence of human resources and the potential of supporting natural resources can also affect it. Financial statements can also reflect how the region's finances are managed. This study aims to find out the financial performance of the North Sumatra Provincial Government from 2020 to 2023. The data analysis technique used is quantitative descriptive using the local government financial ratios which can be seen from: (1) Regional Financial Independence Ratio, (2) Regional Financial Dependency Ratio, (3) Regional Financial Decentralization Degree Ratio, (4) PAD Effectiveness Ratio, (5) PAD Efficiency Ratio, (6) Compatibility Ratio, and (7) Growth Ratio. The data collection technique used is documentation. This study uses secondary data, namely financial statements that have been audited by the Financial Audit Agency obtained from the official website of the North Sumatra Provincial Government. The results of this study are the Financial Performance of the North Sumatra Provincial Government in 2020-2023: (1) The Regional Financial Independence Ratio is included in the delegative category, with an average percentage of 103.36%. (2) The Regional Financial Dependence Ratio is included in the high category with an average percentage of 48.87%. (3) The Degree of Decentralization Ratio is included in the very good category with an average percentage of 50.51%. (4) The PAD Effectiveness Ratio is included in the category of quite effective with an average percentage of 95.32%. (5) The PAD Efficiency Ratio is included in the inefficient category with an average percentage of 90.81%. (6) The Compatibility Ratio is included in the good category with an average percentage of 61.60% for operating expenditure and 12.99% for capital expenditure. (7) The Growth Ratio is included in the good/positive category with an average percentage of 5.87% PAD growth and 7.65% regional expenditure growth.]]>
<![CDATA[The Influence of Financial Literacy, Budgetary Control, and Strategic Planning on Business Success of Startups in Indonesia ]]>
<![CDATA[Mirda, SE. MM, DR. Hj Rizyana]]>;
<![CDATA[Sari, SE., MM, Pipit Novila]]>;
<![CDATA[Rimbano, Dheo]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
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DOI: 10.56442/ijble.v5i2.928
<![CDATA[This study investigates the influence of financial literacy, budgetary control, and strategic planning on the business success of startups in Indonesia. Using a quantitative approach, data were collected from 150 startup founders through structured questionnaires, and multiple regression analysis was employed to assess the relationships between the variables. The results reveal that financial literacy, budgetary control, and strategic planning all have positive and significant impacts on business success, with strategic planning being the strongest predictor. The findings emphasize the critical role of financial management and strategic foresight in enhancing the growth and sustainability of startups. Practical implications include the need for increased financial education and support for strategic planning within the entrepreneurial ecosystem. Limitations and directions for future research are discussed]]>
