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International Journal of Digital Entrepreneurship and Business (IDEB)
Published by STIE Jakarta International College
ISSN : -     EISSN : 27235432     DOI : https://doi.org/10.52238/ideb.v2i1
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other
Digital entrepreneurship enables entrepreneurs to leverage digital technologies to improve their organizations. In the current business landscape, many digital entrepreneurial endeavors provide interesting case studies showing innovative paths to entrepreneurship. Digital Entrepreneurial research explores new economic corridors that could provide employment opportunities, disruptive innovation, and an overall increase in economic efficiency and growth. The International Journal of Digital Entrepreneurship and Business (IDEB) is an academic journal that publishes high quality manuscripts dealing with digital entrepreneurship and digital business. IDEB provides a multi-disciplinary forum for entrepreneurs, researchers, managers, consultants, and practitioners in the field of digital entrepreneurship. The journal includes case studies, conceptual and empirical papers that study the relationship between digital technologies and businesses to provide a better understanding of entrepreneurial approaches to doing business. IDEB publishes original papers that contribute to advancements in the field of digital entrepreneurship and business. Subjects suitable for publication include, but are not limited to the following fields of: Digital Marketing Entrepreneurship and Innovation Digital Business Green Marketing Government Policy on Entrepreneurship Digital Entrepreneurship Small Business Accounting Organizational Efficiency Entrepreneurship in Developing and Transitional Countries Sustainable Finance International Marketing Social Entrepreneurship Social Marketing Strategic Marketing Customer Behavior Leadership for Entrepreneurs Sustainable Development Business Corporate Strategies Accounting, Tax, & Legal Issues for Entrepreneurs Accounting Information Systems Sustainable Accounting The primary audience for this journal will be researchers of entrepreneurship and digital business. IDEB is published twice a year, in April and in October. Occasionally the journal publishes special issues on specific topics related to the focus of the journal. IDEB places great emphasis on the quality of the papers it publishes.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 45 Documents
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The Financial Drivers of CSR Disclosure: Evidence from Indonesian Coal Mining Companies Ramadhan, Syahril; Nugroho, Arissetyanto; Darmasyah, Darmansyah
International Journal of Digital Entrepreneurship and Business Vol 5 No 2 (2024): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : Universitas Jakarta Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v5i2.172

Abstract

This study explores the influence of company size, profitability, and leverage on Corporate Social Responsibility (CSR) disclosure among coal mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Despite the increasing global emphasis on sustainability reporting, research on CSR disclosure determinants in emerging markets, particularly in coal mining industry, remains limited. This study is examining how financial and organizational factors shape CSR disclosure in a sector that faces intense scrutiny due to its environmental and social footprint. Utilizing stakeholder theory, legitimacy theory, and resource-based theory, the research employs multiple linear regression analysis to investigate these relationships. The findings reveal that company size positively impacts CSR disclosure, indicating that larger firms are more likely to engage in CSR activities to meet stakeholder expectations and maintain legitimacy. However, profitability and leverage do not significantly affect CSR disclosure, suggesting that financial performance and risk levels do not directly dictate CSR practices in the examined companies. These results underscore the importance of contextual factors and strategic resource allocation in understanding CSR disclosure. For policymakers, the findings highlight the need for regulatory measures that encourage all firms, regardless of size or financial standing, to enhance transparency in sustainability reporting. For corporate managers, it suggests that CSR disclosure should not be solely driven by financial performance but rather integrated into long-term stakeholder engagement and risk management strategies. Given the growing expectations for environmental accountability, companies should proactively align their CSR initiatives with regulatory trends and stakeholder demands to enhance legitimacy and competitive advantage.  
Investigating The Effect of IFRS Implementation on Accounting Information Relevance Mulyadi, Nanda Pramayasti; Maharani, Neni; Valdiansyah, Riyan Harbi
International Journal of Digital Entrepreneurship and Business Vol 5 No 2 (2024): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : Universitas Jakarta Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v5i2.189

Abstract

The primary objective of this study is to evaluate the impact of International Financial Reporting Standards (IFRS) on the value of accounting information, as this metric serves as the predominant benchmark for a company's financial statements. This study employs a literature review methodology to compare pre- and post-IFRS implementation values in Indonesia against an understanding of accounting information value from existing companies. The findings of this study indicate that IFRS adoption does not significantly alter the value of accounting information in Indonesia. The implementation of IFRS principles is unlikely to induce substantial changes in countries such as Indonesia, which operates within a legal system that is unable to provide investors with adequate safeguards for secure investments. This situation is further exacerbated by the limited capacity of the legal function in these countries, particularly in the context of the predominant role of banks. The influence of global factors on the value of accounting information, particularly in Indonesia, further compounded these challenges.
THE EFFECT OF THIN CAPITALIZATION, CAPITAL INTENSITY ON TAX AVOIDANCE WITH THE USE OF TAX HAVENS COUNTRY AS A MODERATING VARIABLE Ningrum, Rut Cahyo; Nurhayati, Nurhayati
International Journal of Digital Entrepreneurship and Business Vol 6 No 1 (2025): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : Universitas Jakarta Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v6i1.199

Abstract

The purpose of this study was to determine the effect of thin capitalization, capital intensity on tax avoidance with the use of tax havens as a moderating variable. This study uses a quantitative approach with a population with a sample of energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique used purposive sampling and obtained 80 companies as samples. This study uses Partial Least Square or commonly known as variant-based PLS and the analysis used is Structural Equation Modeling (PLS-SEM). Data is processed through SmartPLS software. The results showed that thin capitalization has no significant (negative) effect on tax avoidance, while capital intensity has a significant positive effect on tax avoidance. Further research shows that tax havens cannot moderate the effect of thin capitalization on tax avoidance, but tax havens strengthen the effect of capital intensity on tax avoidance.
bahasa inggris Yaramah, Wati; Fitri Dianingsih, Ayu
International Journal of Digital Entrepreneurship and Business Vol 5 No 2 (2024): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : Universitas Jakarta Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v6i1.279

Abstract

This study aims to examine the effects of Audit Committee Tenure, Audit Committee Meeting, Institutional Ownership, and Company Age on Earnings Management in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research employed a quantitative approach using multiple linear regression analysis with EViews 12 software. Data were collected from 20 industrial companies selected through purposive sampling, and the dependent variable, earnings management, was measured using the Modified Jones Model as a proxy for discretionary accruals. The results indicate that Company Age has a negative and significant effect on earnings management, while Audit Committee Tenure, Audit Committee Meeting, and Institutional Ownership have no significant impact. These findings suggest that older companies tend to have lower tendencies to engage in earnings management practices. The implications highlight the importance of corporate governance effectiveness and the role of company maturity in shaping the integrity of financial reporting. For regulators, auditors, and management, the study provides insights to enhance oversight mechanisms, strengthen financial transparency, and promote ethical governance practices. Keywords: Earnings Management, Audit Committee Tenure, Audit Committee Meeting, Institutional Ownership, Company Age.
PERANAN STRUKTUR MODAL MEMODERASI, HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN PERPUTARAN MODAL KERJA TERHADAP NILAI PERUSAHAAN Fahira, Nabila Maulia; Sugiyanto, Sugiyanto
International Journal of Digital Entrepreneurship and Business Vol 5 No 2 (2024): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : Universitas Jakarta Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v5i2.209

Abstract

This research is quantitative research, the data used is secondary data in the form of financial reports. This research aims to analyze the influence of corporate social responsibility (CSR) and working capital turnover on company value and look at the moderating role of capital structure in this relationship. CSR is one of the company's strategies to improve reputation and financial performance, while working capital turnover reflects the efficiency of managing current assets. Capital structure can function as a moderating variable that influences the relationship between CSR, working capital turnover, and company value. This research uses data from financial sector companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2023 period. The analysis technique used is panel data regression with a moderated regression analysis (MRA) approach. The research results show that CSR has a positive effect on company value, while working capital turnover does not have a significant effect on company value. However, capital structure does not moderate the relationship between CSR and company value and the relationship between working capital turnover and company value. The results of this research provide implications for companies to pay more attention to CSR policies and working capital management in increasing company value. Additionally, investors can consider these variables in making investment decisions.

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