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INDONESIA
International Journal of Business, Economics, and Social Development
ISSN : 27221164     EISSN : 27221156     DOI : https://doi.org/10.46336/ijbesd
International Journal of Business, Economics and Social Development (IJBESD) is published 4 (four) times a year and is the flagship journal of the Research Collaboration Community (RCC). It is the aim of IJBESD to present papers which cover the theory, practice, history or methodology of Business, Economics and Social Development. However, since Business, Economics and Social Development are primarily an applied science, it is a major objective of the journal to attract and publish accounts of good, practical case studies. Consequently, papers illustrating applications of Business, Economics and Social Development to real problems are especially welcome. GENERAL BUSINESS AND MANAGEMENT e-Business International Business Business Strategy Marketing Supply Chain Management Organization Studies Entrepreneurship and Business Development Enterprise Innovation Human Resource Management Business Ethics Business Economics Business Communication Business Finance International Business and Marketing Organizational Development and Challenges Leadership and Corporate Governance Tourism Operations Management Human Resources Economics Regional Economics Industrial Economics Financial Economics Labor Economics Law and Economics Regulatory Economics Economic Growth and Development Policy Technological Change, Innovation Research and Development Economic Systems GENERAL ECONOMICS Economic Methodology Schools of Economics Production and Organizations Market Structure and Pricing Welfare Economics Public Finance & Public Choice Prices, Business Fluctuations Economic Policy International Finance International Economics Institutional & Corporate Finance Accounting Insurance and Risk Management Monetary Banking Marketing Management Issues Innovation and Change Management Banking and Finance Natural Resource Economics Microeconomics Economics in Development and Sustainability Issues Comparative Economic Systems Stock Exchange Business Economics Capital Market Macroeconomics Economics Theory and Policy Issues Energy Economics and Policy Monetary Economics Public Economics Other areas of Economics COMMUNITY DEVELOPMENT Social Work Health and Sport Sciences Human Development Quality of Life Psychology Communication Public Administration Leadership Style Sociology Anthropology Religious Studies Civilizations Social Innovation Other areas of Social Studies and Art & Humanities Political Science Public Policy Political Psychology Protection of Children and Women Political Party System Education Social Sciences Education Science Education Pre-School Education Measurement and Evaluation Talent Development Education Management Education technology Street Children Education Ethnoscience and many more
Articles 342 Documents
TikTok as a Marketing Medium: The Influence of User Generated Content (UGC) and Viral Marketing on Online Purchase Decisions on Glad2Glow Skincare Products Ramadhan, Hikmah Akbar Robiul; Yeni, Tri; Misbak, Misbak; Muthiarsih, Tiara
International Journal of Business, Economics, and Social Development Vol. 6 No. 2 (2025)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i2.945

Abstract

TikTok social media has evolved into a social commerce platform, serving as an effective digital marketing tool. This study aims to ascertain how user-generated content (UGC) and viral marketing influence online purchasing decisions, with a case study on Glad2Glow products. Using quantitative methods and SPSS (Statistical Product and Service Solutions) version 22, this study utilized Roscoe's formula and used a purposive sampling approach with 210 respondents who met the criteria of TikTok users who had purchased Glad2Glow products. The findings of this study indicate that user generated content (UGC) and viral marketing influence the decision to buy Glad2Glow products online. With a determination value of R square of 0.764 or 76.4%, the research findings show that viral marketing is the most important component in spreading the message widely. User Generated Content (UGC), with a determination value R square User Generated Content (UGC) of 0.534 or 53.4%, states that User Generated Content (UGC) has an important role in building understanding before purchasing a product. These findings provide deeper insights into the effectiveness of digital marketing strategies through TikTok, as well as how the combination of User Generated Content and viral marketing can influence online purchasing decisions.
From Connectivity to Commitment: How Political Information Sources Shape Voter Participation in Bogor City and Regency Anggraeni, Khori Aulia Ria; Permatasari, Olivia Devita; Widjaya, Mochammad Fahrezi Putra; Hawari, Muhammad Haikal; Yuandari, Wulan; Jayawinangun, Roni
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1106

Abstract

This research stems from declining public political participation in the 2024 Regional Elections (Pilkada) in Bogor City and Regency. Indonesia, one of the world's largest democracies, faces low civic engagement in the electoral process, which is influenced by literacy and access to political information. This study aims to identify the main sources of political information; assess the knowledge, interest, and political participation of voters; and compare political behavior between urban and sub-urban areas. This research uses a quantitative explanatory approach with a survey method on 402 respondents from the Final Voter List (DPT) for the 2024 Pilkada. Descriptive tests and difference tests (t-test and Mann-Whitney. The results show that social media is the dominant source of political information in both areas, with the highest usage compared to conventional media, such as television and newspapers. Bogor City residents have more varied media consumption, indicating better digital literacy compared to Bogor Regency residents who rely more on social media. Political knowledge in both regions is relatively similar, but political interest and participation are higher in bogor. The difference tests showed significant differences emerge in participation and interest, with urban residents being more active in online and offline political activity. Overall, the study highlights that Indonesia’s increasingly digitalized democracy fosters broader information access but requires greater emphasis on digital literacy and civic education to transform online engagement into meaningful democratic participation. This study recommends strengthening digital political literacy through creative content, collaborating with digital platforms to counter disinformation, and establishing digital literacy agents at subdistrictrict level to encourage inclusive political engagement.
Urgency of Notification to the Owners of Collateral Goods in the Sale of Receivables Accompanied by Credit Transfer by Cession wijaya, Sevi Puri; Djumikasih; Susilo, Hariyanto
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1096

Abstract

Banking plays a vital role in society, especially with increasingly accessible credit facilities. Loans or credit must include collateral in the form of a mortgage, which must be fully surrendered to the creditor. However, a common problem in credit provision is bad debt or the inability of the debtor to fulfill their obligations. One solution adopted by the bank is the transfer of receivables (cession). In the transfer of receivables, several obligations must be fulfilled by the creditor, namely notification and the preparation of a deed of cession to the debtor and the collateral owner regarding the transfer of rights, as stipulated in the Civil Code. The purpose of this study is to analyze the meaning of notification to the collateral owner and the debtor, or approval in the sale of receivables accompanied by the transfer of credit through cession, and to analyze the legal protection for the collateral owner or the sale of receivables accompanied by the transfer of credit. This legal research is a normative legal research, the types and sources of data used are primary data, namely statutory provisions, and secondary legal materials, namely books, journals, and interviews collected by the author. Notification and approval of the collateral owner is the most important factor in the transfer of a cession and if it is not implemented, it will make the cession have no legal impact on the debtor or even be null and void by law.
An Instrument of Restructuring Policy to Overcome The Losses of District and City Public Drinking Water Companies in Jambi Province Yuvanda, Sesraria; Rachmad R, Muhammad; Ihsan, Mohammad; Zulfanetti
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1104

Abstract

The Regional Water Supply Company (in Indonesian it is called PERUMDAM) is a Regional Owned Enterprise or also known as BUMD, tasked with serving the community by providing clean water for both household and industrial consumption and seeking business profits. In reality, PERUMDAM still suffers losses in financial management despite its dual mandate. The purpose of this study is to examine the factors causing PERUMDAM's losses and formulate policies that can improve PERUMDAM's financial health through financial management in the province of Jambi. The analysis used is a panel data regression model and an in-depth panel data analysis model. The results of the study show that the variables of production cost, production efficiency, customer growth, and tariff fulfillment percentage are variables that significantly affect PERUMDAM losses and are priorities for policy formulation to improve PERUMDAM. Meanwhile, the variables of water loss and water meter replacement are variables that do not significantly affect PERUMDAM losses in districts/cities in Jambi Province. Policy instruments for addressing PERUMDAM losses can be implemented through three priority variables: reducing production cost, improving production efficiency, and increasing customer growth.
The Relationship between Self-Efficacy, Resilience, Social Support, and Subjective Well-being among Female Conditional Cash Transfer Beneficiaries in Panggungharjo Village, Indonesia Septiyanti, Liana; Rahayu, Ety
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1108

Abstract

Understanding the psychosocial factors shaping the subjective well-being of female Program Keluarga Harapan (PKH), a conditional cash transfer program in Indonesia, beneficiaries is fundamental to evaluating intervention success beyond economic metrics. The numerous persistent challenges faced by disadvantaged women in Indonesia have been shown to influence their assessments of well-being. This paper aims to investigate the relationship between self-efficacy, resilience, social support, and subjective well-being. This study utilizes a quantitative approach, employing a survey method and a purposive sampling technique for 198 female beneficiaries of the PKH conditional cash transfer in Panggungharjo Village, Yogyakarta Province, Indonesia. Data analysis was conducted using the Somers’d correlation test using SPSS version 29. The results indicate that self-efficacy (dyx = 0.131; p>0.05) is not significantly correlated with subjective well-being. In contrast, the finding reveals that resilience (dyx = 0.257; p<0.001) and social support (dyx = 0.219; p<0.05) are positively and significantly correlated with subjective well-being. These findings confirm that resilience and social support play a crucial role in enhancing subjective well-being. These findings underscore the importance of optimizing interventions that can strengthen resilience and social support, as well as exploring additional psychological variables to understand the psychosocial dynamics of subjective well-being. This research contributes to the literature on the psychosocial condition of female conditional cash transfer beneficiaries in Indonesia, while also serving as a basis for policy formulation aimed at reducing poverty levels in Indonesia.
The Role of Fraud Pentagon in Explaining Financial Reporting Fraud Cahyaningtyas, Fadilla; Andarsari, Pipit Rosita
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1109

Abstract

This study aims to examine the five elements of the fraud pentagon (ressure, opportunity, rationalization, capability, and arrogance) to enhance the detection and mitigation of financial statement fraud in companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. Using data from 221 firm consistently listed during the period, the study employs binary logistic regression with stata 17 to assess the influence of each elements on fraudulent financial reporting. The findings reveal that opportunity and arrogance significantly affect likelihood of financial statement fraud. Opportunity shows a positive relationship, suggesting that weak internal control and ineffective supervision increase the risk of fraudulent reporting. Conversely, arrogance exhibits a significant negative relationship, implying that grater public visibility of executives may reduce fraudulent tendencies through social mechanism. These results provide empirical support for the fraud pentagon framework and contribute to clarifying inconsistencies in previous research related to behavioral and governance factors influencing fraud. Thes study’s practical implications highlight the importance of reinforcing internal audit function, promoting ethical corporate culture, and maintaining transparency to reduce opportunities an rasionalization for fraud. Additionally, enhanced public disclosure and responsible leadership can serve as informal mechanisms to deter unethical practice. This research is limited to a three-years period and focuses on Indonesian listed firms. The measurement of arrogance using CEO photos may not fully capture to construct, and the model explains 5.46% of fraud variability, indicating the need future research that integrates qualitative methods and broader contextual factors.
Land and Building Tax Revenue Model on Sub-District in Jambi City Hasanah, Rizka; R, Muhammad Rachmad; Zulfanetti
International Journal of Business, Economics, and Social Development Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i1.1127

Abstract

This study aims to formulate a model of Determinants of Land and Building Tax revenue on Sub-district in Jambi City. This research applied the descriptive method by utilizing quantitative data. Time series data from 2020 to 2024 were used, as well as cross-section data from 11 sub-district in Jambi City. Panel regression analysis was used to examine the data for analyisis method. The result simultaneously showed that variable notification letters for land and building tax (SPPT), tax compliance, tax service, tax receivables, and tax digitalization significantly take effect on amount of Land and Building Tax revenue on sub-district in Jambi City with percentage of contribution on 99.09% during the 2020–2024 period. In partially, variable tax service, tax receivables, and tax digitalization have a positive and significant effect on amount of Land and Building Tax revenue in sub-district of Jambi City. Meanwhile, variable SPPT and tax compliance have no significant effect.
Exploring South Africa’s Policy Dilemmas and Strategic Pathways Naape, Baneng
International Journal of Business, Economics, and Social Development Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i1.1141

Abstract

This study had two primary objectives. It aimed to present sterilised facts on South Africa’s recent economic performance and its underlying drivers, and to propose actionable policy measures for addressing related socioeconomic challenges. The study reveals that while the democratic government has made strides in addressing historical disparities, significant gaps persist, particularly in tackling income and wealth inequality, enhancing state legitimacy, and promoting equitable economic opportunities and outcomes for all. The country continues to grapple with deep-rooted issues, including disparities in education, deteriorating infrastructure, widespread unemployment and inequality, and systemic corruption. The government should prioritise educational equity by investing in under-resourced schools, attracting skilled educators, and fostering inclusive learning environments. There is also a pressing need to strengthen infrastructure management, prioritise ongoing maintenance, and channel resources into research and development to spur innovation. To address inequality, the government should implement supply-side solutions, focusing on skill development, supporting small businesses, and enforcing fair labour practices. Combating corruption requires principled leadership, transparent governance, and active citizen engagement. Implementing these measures could help ease structural constraints and deliver both medium and long-term socioeconomic gains.
The Influence of Entrepreneurial Orientation and Market Orientation on Business Performance Moderated by Government Support Policy Bukhari, Eri; Hermawan, Asep; Anggiani, Sarfilianty
International Journal of Business, Economics, and Social Development Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i1.1145

Abstract

The objectives of this study are to analyze the moderating role of government support policy on business performance micro enterprises in the city of Bekasi with independent variables, namely entrepreneurial orientation and market orientation. This study uses a quantitative method with a non-probability sampling approach and purposive sampling technique, where the unit of analysis is the owner/leader of micro businesses. The number of samples that can be processed is 100 respondents. The collected data is analyzed using SmartPLS version 4. The findings of this study indicate that there is an influence of entrepreneurial orientation and market orientation on business performance. Government support policy was able to moderate the influence on business performance, but was unable to moderate the influence of entrepreneurial orientation on business performance. The theoretical implication of this study is that the moderating role of government support policy is a concrete manifestation of formal institutions that function as the main external context for the business performance of micro-businesses in the city of Bekasi. The limitations of this study are that the respondents were only owners/leaders of micro businesses in the Bekasi city area, with limited variables and research methods. Further research is recommended to involve more MSMEs with a wider geographical coverage, develop a research model with other exogenous variables, and be conducted using qualitative or mixed methods research.
How Do Political Actors on Social Media Drive Public Interest and Participation? Khori Aulia Ria Anggraeni; Jayawinangun, Roni; Aminuddin, Ahsani Taqwim
International Journal of Business, Economics, and Social Development Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i1.1150

Abstract

The intensification of political actors communication on social media has reshaped patterns of public political engagement, yet the mechanisms linking these interactions remain contested. This study examines the influence of political actors’ communication on political interest and political participation among residents of Bogor, while also evaluating whether political interest mediates this relationship. Using linear regression and a mediation analysis with PROCESS Model 4, the results show that political actors’ communication significantly increases political interest (B = 0.559; p < 0.05) and political participation (B = 0.316; p < 0.05). However, political interest does not significantly affect participation (B = 0.033; p > 0.05) and does not serve as a mediator, as indicated by a non-significant indirect effect (LLCI = –0.0064; ULCI = 0.0439). These findings reveal a direct-only effect, suggesting that political participation is driven more by impression-based and emotionally framed digital communication than by cognitive processes rooted in political interest. Beyond its statistical conclusions, this study underscores how social media environments can prompt individuals to engage in political behaviors even in the absence of strong intrinsic interest, highlighting the performative, immediate, and affective nature of political communication in digital spaces. Overall, the study enriches the understanding of contemporary political engagement by demonstrating that affective cues and online visibility play a more dominant role than traditional interest-based motivations, aligning with the principles of Communication Mediation Theory and Impression Management in the context of modern political communication.