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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,
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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
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Articles 353 Documents
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Assessing Governance Frameworks for Effective Oversight of Upstream Petroleum Operations: Adopting Best Practices in Tanzania’s Sector Governance Dickson, Pastory; 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.v7i2.1247

Abstract

Ineffective governance structures and regulatory practices have continued to affect transparency, accounts, and efficiency in Tanzania’s upstream petroleum sector, which makes the sector prone to risks associated with compliance and challenges in governance. The study aims to evaluate the impact of governance structures and best practices to the oversight of the country’s upstream petroleum sector. This study was guided by Agency Theory, which focuses on monitoring and accountabilities between regulators and operators, and Institutional Theory, which focuses on Legitimacy and Best Practices based on global standards. A cross-sectional research design and approach based on a quantitative strategy was used employed. 328-sample size were sought from various organizations in Tanzania. Semi-structured questionnaire instrument was used as data collection methods. GLM to control for regression was adopted for data analysis. The results show highly positive relationship between governance structures and oversight effectiveness in Tanzania’s upstream petroleum sector with ρ of 0.747, p < 0.01 and a highly positive relationship between Best Practices and oversight effectiveness in Tanzania’s upstream petroleum sector with ρ of 0.686, p < 0.01. GLM tests showed both governance structures (β = 0.512, p < 0.001) and Best Practices (β = 0.427, p < 0.001) have positive influences on oversight effectiveness in Tanzania’s upstream petroleum sector and explained a total joint percentage of 62%. Study concluded that effective governance structures and Best Practices have played a crucial role in oversight effectiveness in Tanzania’s upstream petroleum sector. It recommends the improvement of the regulatory clarity, coordination of institutions, engagement of stakeholders, capacity enhancement, and technology-enabled monitoring of sustainable upstream petroleum governance in Tanzania.
Recalculation of Fixed Assets in Substantive Testing of Fixed Assets by KAP BCD (Case Study at PT. XYZ) Yasmeen, Labila Berliana; Harahap, Dea Arme Tiara
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.v7i2.1248

Abstract

Fixed assets are a critical element of financial statements due to their material value and their direct impact on a company’s financial position and performance through depreciation. Inaccurate recognition or measurement of fixed assets may lead to material misstatements, making substantive audit procedures essential. This study aims to examine the implementation of fixed asset recalculation as part of substantive testing conducted by a public accounting firm in auditing the financial statements of PT XYZ. The research employs a qualitative descriptive approach, using observation, documentation, interviews, and literature review to obtain relevant audit evidence. The recalculation procedure focuses on verifying acquisition costs, depreciation expenses, accumulated depreciation, and book values of fixed assets in accordance with applicable accounting standards. The results show that several discrepancies were identified between management records and auditor recalculations, primarily caused by inconsistencies in depreciation timing, assets not yet in use, and misclassification of accounts. These discrepancies were subsequently corrected through audit adjustments and did not result in material misstatements in the financial statements. Overall, the study concludes that fixed asset recalculation is a vital substantive audit procedure that enhances the accuracy, reliability, and fairness of fixed asset reporting. The findings emphasize the importance of recalculation in supporting the auditor’s professional judgment and providing reasonable assurance regarding the presentation of fixed assets in financial statements.
Effectiveness of Material Compliance Supervision to Improve Tax Compliance at The Cirebon Satu Primary Tax Service Office Andi Alimudin Zaen; Moh Taufik Hidayat; Ipik Permana
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.v7i2.1185

Abstract

Tax revenue plays a vital role in supporting national development, particularly in countries implementing a self-assessment tax system such as Indonesia. Under this system, effective tax oversight is crucial to ensure taxpayer compliance, particularly material compliance, which relates to the substantive accuracy of tax reporting. This study aims to analyze the effectiveness of Material Compliance Oversight (PKM) in improving taxpayer compliance at the Cirebon Satu Primary Tax Service Office (KPP Pratama Cirebon Satu) and to identify factors influencing its implementation. This study adopted a descriptive qualitative approach. Data were collected through in-depth interviews with Public Accountant Representatives, supervisory officials, and tax consultants, supported by direct observation and documentation analysis. Data were analyzed using qualitative analysis stages, including data reduction, data presentation, and conclusion drawing, with triangulation techniques applied to ensure data validity. The results indicate that Material Compliance Oversight has contributed to improving taxpayer compliance, although its effectiveness remains at a moderate level. Economic deterrence, particularly through administrative sanctions and perceived tax audit risk, was found to be the most influential factors in driving compliance. Conversely, normative motivation alone did not consistently lead to higher material compliance. Taxpayers' perceptions of the tax system, including administrative simplicity, service quality, and legal certainty, positively influence the acceptance of supervision results. Perceptions of fairness and equality strengthen the legitimacy of supervisory actions and encourage cooperative compliance behavior. Factors supporting the effectiveness of PKM include data- and risk-based supervision, increased digitalization of tax administration, and enhanced human resource competency. However, limited data quality, variations in communication skills among supervisors, taxpayer financial constraints, and frequent changes in performance indicators were identified as inhibiting factors. This study concludes that optimizing Material Compliance Supervision requires strengthening data quality, enhancing supervisory competency, and integrating law enforcement with educational and service-oriented approaches to support sustainable taxpayer compliance and state revenue performance. Keywords: Material compliance supervision, tax compliance, account representative, tax administration, taxpayer behavior
Responsibility in Public Services at The Tirta Darma Ayu Regional Public Drinking Water Company, Sindang Service Branch, Indramayu Regency Kurniawan, Putra; Nariyah, Hery; 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.v7i2.1192

Abstract

Abstract Service responsiveness is a critical dimension of public service quality, particularly in essential sectors such as clean water provision, where service disruptions directly affect community welfare. This study aims to analyze the responsiveness of public service delivery in handling customer complaints at the Sindang Service Branch of the Tirta Darma Ayu Regional Public Drinking Water Company (PERUMDAM) in Indramayu Regency. The research focuses on identifying the level of responsiveness, the constraints faced in service implementation, and potential strategies to improve complaint handling performance. This study employs a qualitative descriptive approach. Data were collected through observations, in-depth interviews, and document analysis involving key informants, including managerial staff, service officers, technical personnel, and customers. The data were analyzed using the Miles and Huberman interactive model, consisting of data reduction, data presentation, and conclusion drawing, supported by triangulation techniques to ensure data validity. The findings reveal that service responsiveness at the Sindang Service Branch has been procedurally institutionalized, particularly in the initial stages of service interaction. Customers generally receive prompt acknowledgment, and complaint recording mechanisms are systematically implemented through both offline and digital channels. However, responsiveness remains predominantly procedural rather than outcome-oriented. Timeliness emerges as the weakest dimension, especially in technically complex services such as pipeline repairs and new household connection installations. Constraints related to procedural rigidity, limited technical personnel, uneven staff competence, and insufficient integration between administrative and technical units hinder effective service resolution. The study concludes that while the Sindang Service Branch demonstrates commitment to responsive public service delivery at the procedural level, improving performance-based responsiveness requires strengthening service-level standards, enhancing human resource capacity, improving inter-unit coordination, and optimizing integrated information systems. These efforts are essential to improve service timeliness, customer satisfaction, and public trust in regional drinking water services. Keywords: Service responsiveness, public service quality, customer complaint handling, regional drinking water company, public administration
The Influence Of Brand Trust On Brand Loyalty With Brand Love As Mediator (Case Study Of Kopi Roemah Kesambi) Safitri, Auliya; Dedu, May; Maulany, Soesanty
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.v7i2.1194

Abstract

Coffee consumption in Indonesia has changed from being a necessity to a part of a modern lifestyle due to the industry's rapid growth. This is especially true for the younger generation, whose visits to coffee shops are influenced not only by the taste but also by the atmosphere, brand image, and emotional attachment provided. This phenomenon provides a dilemma for local coffee shops such as Kopi Roemah Kesambi which, despite having excellent sales levels, nevertheless confronts variations in client retention such that brand loyalty has not been securely established. Although contemporary marketing theory highlights the significance of consumer emotional attachment to the brand as a foundation for long-term loyalty, the role of brand trust and brand love in forming brand loyalty in the context of local coffee shops is still rarely studied. This creates a research gap because the majority of prior studies emphasize product customer quality and satisfaction as determinants of loyalty. With a population of 368 active Kopi Roemah Kesambi customers and a sample of 192 respondents chosen using the Slovin formula with a 5% margin of error, this study employs a quantitative approach with an explanatory research method and a probability sampling technique through simple random sampling to close this gap. Data were obtained by a closed questionnaire based on a 1-5 Likert scale and analyzed using SEM-PLS through SmartPLS 4.0. It is hoped that this study will add to the body of knowledge on consumer behavior and help local coffee shops create more sustainable and successful customer retention strategies by examining the impact of brand trust on brand loyalty, with brand love serving as a mediator.
Determinants of Timeliness of Submission of Financial Reports Nabila, Nyimas Anandhita Jasmine; Hadiyati, Siti Nur
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.v7i2.1198

Abstract

Timely submission of financial statements is a crucial aspect of financial reporting quality and capital market transparency, as it reduces information asymmetry and supports informed decision-making by investors and regulators. Despite clear regulatory deadlines in Indonesia, delays in financial report submission remain a recurring issue, particularly among publicly listed companies. This study aims to examine the determinants of the timeliness of annual financial report submission by focusing on firm size, ownership structure, firm age, leverage, and profitability. The research specifically investigates food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative associative research design using secondary data obtained from audited annual reports. A purposive sampling method was applied, resulting in 114 firm-year observations. Data analysis was conducted using multiple linear regression, supported by classical assumption tests to ensure the robustness of the model. Hypothesis testing was performed using partial t-tests to evaluate the individual effect of each independent variable on reporting timeliness. The results indicate that firm size, leverage, and profitability have a significant positive effect on the timeliness of financial report submission. Larger firms tend to report more promptly due to stronger external monitoring and better internal resources. High leverage increases pressure from creditors, encouraging timely disclosure, while profitable firms are motivated to quickly report positive performance. In contrast, ownership structure and firm age do not show a significant influence on reporting timeliness. These findings suggest that financial characteristics play a more dominant role than organizational attributes in determining reporting punctuality. The study provides practical implications for regulators and stakeholders in improving compliance with financial reporting deadlines.
Leverage, Sales Growth, and ESG as Determinants of Financial Performance (Moderating Analysis of Board of Commissioners Size in Manufacturing Companies in Indonesia) Siti inayah; Tri Neliana
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.v7i2.1252

Abstract

This study examines the effects of leverage, sales growth, and Environmental, Social, and Governance (ESG) disclosure on the financial performance of manufacturing companies in Indonesia, with board size as a moderating variable. The research is motivated by the need to understand how internal financial and non-financial factors influence firm performance in a dynamic economic environment. A quantitative associative approach is employed using secondary data obtained from annual reports and sustainability reports of consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The data are analyzed using panel regression and moderated regression analysis. The results indicate that leverage has a negative and significant effect on financial performance, suggesting that higher debt levels reduce profitability. Sales growth, however, does not have a significant effect, implying that increased revenue does not necessarily translate into improved financial outcomes. In contrast, ESG disclosure shows a positive and significant effect, highlighting the importance of sustainability practices in enhancing firm performance. Furthermore, board size is not found to moderate the relationships between leverage, sales growth, ESG, and financial performance, indicating that the effectiveness of corporate governance depends more on the quality of oversight rather than the number of board members. Overall, this study emphasizes the importance of optimal capital structure and ESG implementation in improving financial performance, while also providing insights into the limited moderating role of board size in the manufacturing sector.
Determinants of The Development of Small and Medium Industries and Their Development Strategies in Regencies and Cities in Jambi Province Suhadi; Rachmad R, Muhammad; Nurhayani
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.v7i2.1284

Abstract

Industrialization is a fundamental pillar in the structural transformation of the national and regional economies. As a developing country, Indonesia continues to strive to accelerate the industrialization process to increase economic added value, expand employment opportunities, and reduce dependence on the primary sector. This study aims to analyze the determinants of Small and Medium Enterprises (SMEs) development and formulate development strategies in districts/cities in Jambi Province for the 2020–2024 period. The variables analyzed include business capital, human resource (HR) quality, technology, market access, and product innovation, which contribute to SME development. The analytical method used is panel data regression with a Fixed Effect Model (FEM) approach to identify influential factors, and a Quantitative Strategic Planning Matrix (QSPM) to formulate and prioritize development strategies. The results show that all independent variables simultaneously have a significant effect on SME development. However, partially, technology, market access, and innovation significantly influence SME development, while business capital and HR quality do not. Furthermore, the coefficient of determination (R²) of 0.8036 indicates that the model is able to explain 80.36 percent of the variation in SME development. Based on the QSPM analysis, the priority strategy for SME development in Jambi Province is strengthening the business capacity of SMEs with the highest Total Attractiveness Score (TAS). The next strategies, in order, are improving human resource quality, utilizing technology and digitalization, increasing labor productivity, and developing markets.
Antecedents of Organizational Performance Moderated by Gender in Indonesian Woodcarving SMEs Kuwara Sari, Rycha; Bahtiar Usman; Sarfilianty Anggiani
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.v7i2.1302

Abstract

This study aims to analyze the effect of entrepreneurial strategy, strategic human resource management, and government support on organizational performance, both directly and indirectly through strategic change management as a mediating variable, as well as to examine the role of gender as a moderating variable. This study employs a quantitative method using a non-probability sampling approach, where the unit of analysis is the owner/leader of micro enterprises. A total of 120 respondents were included in the analysis. The collected data were analyzed using SmartPLS version 3. The findings reveal that entrepreneurial strategy and strategic change management have a positive effect on organizational performance, while strategic human resource management and government support do not have a direct effect on organizational performance. Furthermore, strategic human resource management and government support are found to have a positive effect on strategic change management, whereas entrepreneurial strategy does not significantly influence this variable. In indirect testing, strategic change management is proven to mediate the effect of strategic human resource management and government support on organizational performance, but it does not mediate the effect of entrepreneurial strategy. In addition, gender is found to act as a moderating variable that strengthens or weakens the relationship between strategic change management and organizational performance. These findings highlight the crucial role of strategic change management as a key mediator in improving organizational performance and demonstrate that gender functions as a boundary condition influencing the strength of relationships among variables in the model. The limitation of this study is that the respondents were limited to owners/leaders of wood carving micro-enterprises in Central Java, with limited variables and research methods. Future research is recommended to include more MSMEs with broader geographical coverage, develop research models with additional exogenous variables, and employ qualitative or mixed-method approaches.
BI Rate Forecasting Using the Fuzzy Time Series Method with Percentage Change as the Universe of Discourse Felisya, Nadhira Shafa; Parmikanti, Kankan; 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.v7i2.1169

Abstract

BI Rate is a policy interest rate that reflects the direction of Bank Indonesia’s monetary policy and has a significant impact on financial sector stability and overall economic conditions. The fluctuating movement of BI Rate necessitates the use of forecasting methods capable of accurately capturing data patterns. This study aims to forecast BI Rate using the Fuzzy Time Series method with percentage change as the universe of discourse. BI Rate data from January 2009 to September 2025 are used as historical data in the forecasting process. The research stages include transforming the data into percentage change form, constructing the universe of discourse, determining main intervals and sub-intervals, performing fuzzification, establishing fuzzy logic relationships, and conducting defuzzification to obtain forecasting results. The forecasting process forms 9 main intervals and 13 sub-intervals. The forecasting accuracy is evaluated using the Mean Absolute Percentage Error (MAPE), resulting in a value of 1.56%, indicating that the Fuzzy Time Series method with the percentage change approach performs well in forecasting BI Rate and is suitable as an alternative method for policy interest rate forecasting.

Page 35 of 36 | Total Record : 353

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