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International Journal of Business, Economics, and Social Development
Published by Research Collaboration Community
ISSN : 27221164     EISSN : 27221156     DOI : https://doi.org/10.46336/ijbesd
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 342 Documents
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The Effect of Financial Literacy, System Security, and Accounting Information System Quality on Transaction Effectiveness in Mobile Banking Usage Prihatini, Candra; Destiana, Rina
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.v7i1.1149

Abstract

The development of Mobile Banking services requires reliable information systems to support the effectiveness of digital financial transactions. This study aims to analyze the effects of financial literacy, system security, and accounting information system quality on the effectiveness of Mobile Banking transactions. This research employs a quantitative approach using a survey method, with data collected through questionnaires distributed to Mobile Banking users. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that, partially, financial literacy and system security do not have a significant effect on the effectiveness of Mobile Banking transactions. In contrast, the quality of the accounting information system has a positive and significant effect on transaction effectiveness and emerges as the most dominant variable. Simultaneously, financial literacy, system security, and accounting information system quality have a significant effect on the effectiveness of Mobile Banking transactions, with a coefficient of determination of 67.1%. These findings emphasize that the quality of accounting information systems plays a crucial role in enhancing the effectiveness of Mobile Banking transactions; therefore, banks need to prioritize the development of system quality to improve digital service performance.
The Influence of Information System Quality and Service Quality on User Satisfaction with the BCA Mobile Banking Application among Generation Z Harsono, Khaerunisa; Dzaky Cahaya Putra, Vicky
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.v7i1.1157

Abstract

The development of information technology has encouraged the banking sector to provide digital services, one of which is through mobile banking applications. BCA Mobile Banking serves as a solution to facilitate fast, secure, and flexible financial transactions, particularly for Generation Z, who have a high dependency on digital technology. However, in practice, various user complaints are still found, such as application errors, login failures, OTP system disruptions, and transaction issues that may potentially reduce user satisfaction. This study aims to analyze the influence of information system quality and service quality on user satisfaction with the BCA Mobile Banking application among Generation Z. The research method employed is a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 Generation Z respondents who are active users of BCA Mobile Banking, selected using a non-probability sampling technique with quota sampling. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS version 26 software. The results indicate that information system quality and service quality have a positive and significant effect on user satisfaction, both partially and simultaneously. Partially, information system quality and service quality each have a significant effect on user satisfaction. Simultaneously, these two variables are able to explain 53% of user satisfaction, while the remaining percentage is influenced by other factors beyond the scope of this study. These findings emphasize that improving information system quality and service quality is an important factor in enhancing user satisfaction with the BCA Mobile Banking application among Generation Z.
The Effect of Instagram Unsolicited Advertisements on Consumers Buying Decision: Evidence From Youth in Dar Es Salaam Nyange, Eunice Frank
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.v7i1.1197

Abstract

This study examines the influence of unsolicited advertisements on Instagram on consumers’ buying decisions, with a particularfocus on youth in Dar es Salaam, Tanzania. The rapid growth of Instagram as a visual and interactive social media platform hastransformed it into a key marketing channel, where users are frequently exposed to unsolicited promotional content. Using anexplanatory research design, the study integrates both quantitative and qualitative approaches. Primary data were collected from 75respondents through structured questionnaires and interviews, while secondary data were obtained through desk reviews.Descriptive analysis, supported by content analysis, was employed to interpret the findings. The results indicate that Instagramplays a significant role in shaping purchasing behavior among youth, with approximately 80% of respondents reporting that theyhave accessed goods or services through the platform. Sponsored advertisements and Reels emerged as the most dominant formsof unsolicited ads. In terms of content, business-oriented advertisements accounted for the largest proportion (44%), followed byentertainment content (36%), which strongly influences emotional engagement and purchase intention. Other content categories,including affective, modeling, health and wellness, and educational advertisements, showed relatively lower influence. The findingsfurther reveal that while unsolicited ads enhance product visibility and stimulate purchasing decisions, concerns remain regardingmisleading information and consumer protection. The study contributes theoretically by applying the AIDA Model and SocialMedia Theory to explain how unsolicited advertisements attract attention, stimulate interest, create desire, and ultimately driveaction within a digital environment. Practically, the findings provide insights for policymakers, platform regulators, and marketerson improving transparency, ethical advertising practices, and effective digital marketing strategies. Overall, the study underscoresthe growing impact of unsolicited Instagram advertisements on youth purchasing decisions in emerging economies.
The Exit Strategy Process in the Corporate Social Responsibility Program: A Case Study of the Kampung Berseka Program by PT Bio Farma (Persero) Resnawaty, Risna; Adiansah, Wandi; Firmansyah, Tendry; Setiadji, Hidayat
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.v7i1.1200

Abstract

Corporate Social Responsibility (CSR) practice is a form of corporate commitment to supporting sustainable social and environmental development. The success of CSR based on community development is not only determined by the achievements of the program, but also by the existence of an exit strategy that is able to encourage community independence and sustainability. This study aims to analyze the implementation of exit strategy in the BERSEKA Village Program implemented by PT Bio Farma (Persero) in Padaasih Village, Conggeang District, Sumedang Regency. The research uses a descriptive qualitative approach with data collection techniques through in-depth interviews with PT Bio Farma (Persero) who are directly involved in the formulation and implementation of the program, and supported by a documentation study consisting of program implementation reports, social mapping results, and monitoring and evaluation documents owned by PT Bio Farma (Persero). The results of the study show that the exit strategy in the BERSEKA Village Program is designed gradually and systematically through the phasing down, phasing out, and phasing over mechanisms. This strategy is realized through gradual reduction of the role of companies, strengthening local capacity and institutions, and transferring management roles to the community and village government. The implementation of the exit strategy contributes to maintaining the sustainability of the program and reducing the community's dependence on external interventions.
The Effect of Managerial Ownership and Institutional Ownership on Financial Performance of Technology Sector Companies Listed on the IDX in 2022-2024 Das, Nidia Anggreni; Asengbaramae, Rowiyah; Fitri, Dilla Ramadhani; Putri, Nadia Ananda; Sativa, Oriza; Putri, Puji Defani; Aini, Qurratun
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.v7i1.1210

Abstract

This study aims to analyze the effect of managerial ownership and institutional ownership on the financial performance of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Managerial and institutional ownership are considered as corporate governance mechanisms that may influence the effectiveness of decision-making and resource allocation within a company. Financial performance is measured using Return on Assets (ROA) to assess the efficiency of asset utilization in generating profits. This research employs a quantitative method with an associative approach. Data were obtained from the annual financial reports of technology companies listed on the IDX for the 2022–2024 period. The data analysis was conducted using multiple linear regression to examine the partial and simultaneous effects of ownership structure on financial performance. The results indicate that both managerial ownership and institutional ownership have a positive relationship with financial performance. However, these relationships are not statistically significant. Managerial ownership, although showing a positive coefficient, does not significantly influence ROA, and the same applies to institutional ownership, whose impact remains weak, possibly due to the lack of active monitoring from institutional investors. These findings suggest that ownership structure alone is insufficient to explain variations in financial performance within technology companies. Other factors such as company size, leverage, innovation, and operational efficiency may play a more dominant role. Therefore, future research should consider incorporating these additional variables to obtain a more comprehensive understanding. This study highlights the need for enhanced corporate governance practices, particularly active oversight from institutional investors, to improve company performance.
Realizing World-Class Tourism Through the Development of Leading Tourism Areas: An Analysis of Policy Implementation in Kuningan Regency Wardianto, Diding; Hidayat, Moh. Taufik; Nursahidin
International Journal of Business, Economics, and Social Development Vol. 7 No. 2 (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.v7i2.1175

Abstract

This study analyzes the implementation of the World Class Tourism Leading Tourism Area (KWU) Development Policy in West Java, with a case study focus on Kuningan Regency. The background of the study is based on the suboptimal implementation of the KWU policy as indicated by infrastructure constraints, limited human resources (HR), weak promotion, cross-stakeholder synergy, and environmental sustainability challenges. This study aims to (1) analyze the implementation of the KWU development policy; (2) identify the forms of innovation implemented; and (3) measure the contribution of KWU to Regional Original Income (also known as PAD in Indonesian) and economic growth in Kuningan Regency. This study uses a descriptive qualitative method, referring to the Van Meter and Van Horn Policy Implementation Model which includes six variables. The results show that the implementation of the KWU policy in Kuningan Regency is not fully optimal. The main obstacles include the uneven distribution of policy standards, limited resources (budget, infrastructure, and HR competencies), and unsynchronized communication and coordination between implementing organizations. Nevertheless, community-based innovation and the integration of cultural/natural/historical attractions, as well as the development of KWU, have been shown to positively contribute to increasing the tourism sector's regional revenue (PAD) and local economic growth. Although this contribution is still dependent on fluctuations in tourist visits and is not yet supported by sustainable tourism product diversification. Overall, it is concluded that strengthening coordination, increasing institutional capacity, and digital innovation are necessary to achieve world-class tourism.
Comparative Analysis of Endowment Life Insurance Premium Reserves Using the Canadian Method Based on the 2019 TMI and Gompertz’s Law Irene Araminta Febry; Riaman; Sukono
International Journal of Business, Economics, and Social Development Vol. 7 No. 2 (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.v7i2.1177

Abstract

Life uncertainty, particularly mortality risk, creates the need for financial protection through life insurance. Endowment life insurance is a product that provides both death benefits and survival benefits at the end of the coverage period; therefore, insurance companies must establish adequate premium reserves. This study aims to calculate premium reserves for endowment life insurance using the Canadian method and to compare the effects of different mortality models based on the 2019 Indonesian Mortality Table (TMI) and Gompertz’s law. The results show that premium reserves calculated using Gompertz’s law are higher than those calculated using the 2019 Indonesian Mortality Table (TMI). This difference indicates that the choice of mortality model affects the magnitude of the resulting premium reserves.
Business Development Strategy at PT Sentosa Jaya Teknik Bandar Lampung Using the Business Model Canvas (BMC) Approach Aprilia, Cindy; Oktaviannur, M.
International Journal of Business, Economics, and Social Development Vol. 7 No. 2 (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.v7i2.1179

Abstract

This study aims to develop an appropriate business strategy for PT Sentosa Jaya Teknik based on the Business Model Canvas. This type of research uses descriptive research with a qualitative approach. The informants in this study are the owner, employees, and consumers of PT Sentosa Jaya Teknik. The data collection techniques used are semi-structured interviews and documentation. The results of this study from the identification of the Business Model Canvas provide appropriate strategic development options for PT Sentosa Jaya Teknik in each element. The customer segment element shows that the company focuses on all expedition services. The value proposition element adds innovation. The channel element uses manual channels. The customer relationship element shows that the company provides newsletters. The revenue streams element adds new streams. The key resources element focuses on employee education for innovation. The key activities element focuses on product development. The key partnerships element shows the large number of partners of PT Sentosa Jaya Teknik. Meanwhile, the last element, namely the cost structure of PT Sentosa Jaya Teknik, consists of fixed costs and variable costs. The appropriate strategy for PT Sentosa Jaya Teknik is the weakness opportunities (WO) strategy.
Employee Perspectives on the Implementation of Servant Leadership in a Local Automotive Company in Indonesia: A Qualitative Case Study Bawengan, Amabel Odelia Criesyhans; Oktaviannur, M.; Sakti, Trenggono Pujo
International Journal of Business, Economics, and Social Development Vol. 7 No. 2 (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.v7i2.1191

Abstract

The dynamic transformation of the business environment has encouraged organizations to adopt leadership models that are flexible and human-centered. This study examines the implementation of servant leadership from the perspective of employees in a local automotive company operating in Bandar Lampung, Indonesia. Rooted in Greenleaf’s (1970) framework, servant leadership emphasizes leaders’ commitment to serving employees through ten core characteristics, including listening, empathy, healing, awareness, persuasion, conceptualization, foresight, stewardship, commitment to employee growth, and community building. This research employs a qualitative phenomenological approach with a case study design. Data were collected through in-depth interviews, non-participant observation, and document analysis, and were analyzed using the interactive model of Miles, Huberman, and Saldaña (2020). The findings reveal that servant leadership is only partially implemented within the organization, with four characteristics conceptualization, foresight, healing, and community building being consistently practiced. Key barriers to full implementation include the predominance of indirect communication patterns, a stronger emphasis on short-term business targets over human resource development, and the absence of systematic leadership training programs. The study concludes that the application of servant leadership in non-corporate local firms requires contextual adaptation, particularly in organizations characterized by family-oriented management structures and the socio-cultural dynamics of Indonesian business practices. These findings contribute to the servant leadership literature by highlighting the contextual limitations and practical challenges of implementing human-centered leadership models in small and medium-sized enterprises in emerging economies.
The Impacts of Multiple Taxation and Para-Fiscality on Financial Performance of Small and Medium Enterprises in Tanzania Mrindoko, Allen Emmanuel
International Journal of Business, Economics, and Social Development Vol. 7 No. 2 (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.v7i2.1246

Abstract

Small and Medium Enterprises (SMEs) are the backbone of economies globally, contributing considerably to employment, economic growth, and poverty reduction. However, SMEs face high failure rates due to limited access to finance, complex regulatory environment, low level of managerial and business skills, multiple taxation and para-fiscal taxes. Therefore, this study intends to assess the impact of multiple taxation and para-fiscality on the financial performance of SMEs in Tanzania. The study is guided by theoretical underpinning of Ability to Pay and Institutional Theories. The research was conducted in Arusha, Dodoma and Dar es Salaam Regions. The study adopted a descriptive research design and concurrent mixed-methods approach. The target population was all owners/managers of registered SMEs. The sample size was 368 SMEs owners/managers, who were selected proportionate random sampling technique. Also, trade and investment officers of selected regions, and managers of TCCIA in respective regions were purposively selected as key informants. Data were collected through structured questionnaires, interview guide, and documentary analysis Qualitative data was analysed using thematic analysis, while analysis of quantitative data was carried out using descriptive statistics and inferential statistics based on regression model. The study found that SMEs are highly exposed to multiple taxations and para-fiscal charges to a greater extent and that this situation have detrimental influence on SMEs operations. Moreover, this study found that both multiple taxation and para-fiscality have negative and statistically significant impact on financial performance of SMEs in the study areas. The study concluded that imposition of multiple taxes and para-fiscal charges results into complex and costly compliance procedures and tax burden on SMEs, which eventually shrink SME financial performance. Thus, the study recommended that the TRA establish tax incentives and revisit tax rates and simplify tax compliance rules for SMEs so as to foster SME profitability.

Page 34 of 35 | Total Record : 342

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