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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 380 Documents
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Analysis of Term Life Insurance Premium Reserves Using the Zillmer Method with Hull–White Interest Rates Fatahillah Akmal; Riaman; Nurul Gusriani
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.v7i2.1172

Abstract

This study analyzes the valuation of premium reserves for term life insurance using the Zillmer method under a stochastic interest rate framework. In conventional actuarial practice, premium reserves are commonly calculated using deterministic interest rate assumptions, which may inadequately reflect the dynamic nature of interest rate movements over long-term policy horizons. To address this limitation, this study applies the one-factor Hull–White interest rate model to incorporate stochastic interest rate dynamics into the reserve calculation process. The Hull–White model parameters are estimated using historical interest rate data, and interest rate paths are generated through numerical simulation. These simulated interest rates are then employed to compute discount factors in the calculation of Zillmer premium reserves. The analysis focuses on illustrating how stochastic interest rate movements influence the development of premium reserves over the policy duration, rather than on probabilistic risk measurement or capital adequacy assessment. The results show that premium reserves calculated under the stochastic interest rate framework exhibit dynamic patterns over time, particularly during the early and middle policy periods. Compared to deterministic interest rate assumptions, the stochastic approach captures variations in reserve values arising from interest rate fluctuations. This finding highlights the sensitivity of Zillmer premium reserves to interest rate dynamics. Overall, this study demonstrates that integrating the Hull–White stochastic interest rate model with the Zillmer method provides a descriptive and flexible framework for analyzing premium reserves in term life insurance. The proposed approach may serve as a basis for further research on stochastic valuation methods in actuarial applications.
The Influence Of Storytelling Marketing On Purchase Intention Mediated By Brand Image: A Case Study Of Mekayo Coffee Shop Rara Indah Oktaviani; May Dedu; Soesanty Maulany
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.v7i2.1195

Abstract

Abstract The coffee shop industry in Indonesia is expanding swiftly, although not all establishments can compete effectively. The Mekayo coffee business has seen variable sales figures. This case study seeks to assist the firm in overcoming the problems posed by intensifying competition. This study aims to investigate the role of brand image as a mediator in the relationship between narrative marketing and purchase intention. This study employed a quantitative technique. The sampling approach employed a purposive sampling technique. The research sample comprised 360 respondents, all of whom were followers of Coffee Mekayo on Instagram. A survey using the Likert approach was employed for data gathering. The data analysis approach employed was SmartPLS software version 4. The data demonstrated that narrative marketing has a substantial impact on brand image, brand image significantly influences purchase intention, and storytelling marketing greatly influences purchase intention. Additional data suggest that brand image somewhat mediates the impact of narrative marketing on brand image. These findings demonstrate the significance of narrative marketing in establishing brand image and fostering customer purchase intention. Keywords: storytelling marketing, brand image, purchase intention, coffee industry.
The Effect of Tokopedia Application Features and User Experience on The Ease of The Digital Payment System (E-Wallet Integration) on Tokopedia Purchases Reza Febrian Nur Rizki; Rahmadi
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.v7i2.1229

Abstract

The development of digital payment systems in e-commerce platforms has emphasized the importance of ease of transactions for users. As one of the largest e-commerce platforms in Indonesia, Tokopedia has enhanced customer convenience by integrating various e-wallet-based digital payment features. The purpose of this study is to examine how application features and user experience impact the ease of digital payment systems, also known as e-wallet integration. This study employed a quantitative and associative approach. Data were obtained through purposive sampling by distributing questionnaires to 150 selected Tokopedia application users. Data analysis was performed using multiple linear regression analysis using SPSS. The results showed that application features had a positive and significant effect on the ease of digital payment systems. In addition, user experience also had a positive and significant effect on the ease of digital payment systems, with a coefficient of determination of 66.1%. These results indicate that improving the quality of application features improves the ease of digital payment systems. It is hoped that this research will help e-commerce platform managers develop application features and designs that focus on user convenience and comfort.
The Influence of Work Motivation, Work-Life Balance, and Compensation on the Performance of Generation Z Employees at DC Shopee Cirebon Ramadhan Prawira Pratama; Edy Hartono
International Journal of Business, Economics, and Social Development Vol. 7 No. 3 (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.v7i3.1203

Abstract

This study has the aim to do an analysis on the influence of work motivation, work-life balance, as well as compensation on employee performance of Generation Z at DC Shopee Cirebon. Quantitative method was used for this study, with an associative approach. A total of 110 Generation Z employees were selected as the sample of research through the technique of purposive sampling. Data were gathered from a Likert scale questionnaire and subsequently analyzed with the use of multiple linear regression conducted in SPSS. The findings revealed that work motivation along with compensation significantly affect employee performance, whereas no significant partial influence is shown by work-life balance on employee performance. Simultaneously, work motivation, work-life balance, as well as compensation significantly influence employee performance of Generation Z at DC Shopee Cirebon. This study is expected to provide valuable insights for companies to enhance employee performance through effective human resource management.
The Effect of Work–Life Balance and Work Engagement on the Performance of Part-Time Students in Cirebon City Heny Mimins Lestari; Agi Syarif Hidayat
International Journal of Business, Economics, and Social Development Vol. 7 No. 3 (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.v7i3.1207

Abstract

This inquiry explores the pivotal determinants of performance among university students in Cirebon City who simultaneously navigate the demands of part-time employment. Anchored in a quantitative paradigm, the study deployed a survey mechanism to a cohort of 131 individuals managing these dual responsibilities. The gathered empirical data were subjected to rigorous analysis via Partial Least Squares Structural Equation Modeling (PLS-SEM). Statistical evidence confirms that achieving a harmonious work-life balance significantly bolsters student performance. However, the analysis further illuminates that work engagement plays a substantially more commanding role, emerging as the primary predictor of performance outcomes. Consequently, these findings suggest that while equilibrium between roles is beneficial, the intensity of a student’s psychological immersion in their work is the critical driver for sustaining high academic and occupational standards.
The Impact of Store Atmosphere and Price on Customer Purchase Intention: Survey Findings at Rabbani Store, Cirebon City Adinda Putri Indarjo; Muhammad Santoso; Jefry Romdonny
International Journal of Business, Economics, and Social Development Vol. 7 No. 3 (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.v7i3.1208

Abstract

The primary objective of this quantitative inquiry is to empirically examine the impact of store ambience and pricing strategies on consumer purchase intention within the specific context of Rabbani Shop Cipto, Cirebon City. Adopting a survey-based methodological design, the study targeted a cohort of 133 distinct patrons who had previously transacted at the location.  Data processing was executed via multiple linear regression algorithms facilitated by SPSS software, revealing that both store atmosphere and price exert a statistically significant and positive influence on purchase intention, manifesting both independently and synergistically. In terms of individual magnitude, store atmosphere accounts for a substantial 36.5% of the variance, whereas price contributes 28.8%. Collectively, these predictors explain 42.6% of the fluctuation in purchase intention, with the remaining variance attributable to unobserved exogenous factors. Consequently, these insights underscore the critical necessity of curating an immersive retail environment alongside a perception aligned pricing strategy to effectively catalyze consumer purchasing behavior.
Personal Financial Management in the Digital Age: The Role of Financial Planning and E-Wallets Selfiya; Mardiyani
International Journal of Business, Economics, and Social Development Vol. 7 No. 3 (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.v7i3.1209

Abstract

This study examines the impact of financial planning and e-wallet usage on personal financial management, with lifestyle serving as a mediating variable. The research was conducted using a quantitative approach among 150 active e-wallet users in Cirebon, selected through purposive sampling, and the data were collected via questionnaires and analyzed using the SEM-PLS method. The study's results indicate that financial planning and the use of e-wallets have a positive, significant effect on personal financial management. Lifestyle has a significant effect on personal financial management but does not mediate the relationship between financial planning or e-wallet usage and personal financial management. These results indicate that personal financial management is more directly shaped by financial planning, while lifestyle changes resulting from e-wallet usage have not contributed to improving financial management quality. Therefore, the study highlights the importance of increasing awareness of sound financial planning and the responsible use of e-wallets, particularly among young people, to prevent excessive consumerist behavior that may negatively affect personal financial management.
Liquidity and Leverage Effect on Firm Profitability: Evidence from Property and Real Estate Companies in Indonesia (2021-2024) Alda Wulan Vitari; Erwin Budianto
International Journal of Business, Economics, and Social Development Vol. 7 No. 3 (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.v7i3.1212

Abstract

This study examines the influence of liquidity and leverage on firm profitability in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The property sector represents a capital-intensive industry characterized by long project cycles, high financing requirements, and sensitivity to macroeconomic fluctuations. These characteristics make financial structure and working capital management critical determinants of corporate performance. Profitability is measured using Return on Assets (ROA), while liquidity and leverage are proxied by the Current Ratio (CR) and Debt to Equity Ratio (DER), respectively. A quantitative research design was employed using secondary data derived from audited annual financial reports. The sample consisted of 18 companies selected through purposive sampling, resulting in 72 firm-year observations. Following classical assumption testing and outlier adjustment, 62 observations were deemed suitable for regression analysis. Multiple linear regression analysis was conducted using IBM SPSS version 27. The empirical findings reveal that liquidity exerts a significant negative effect on profitability, indicating that excessive current assets may reduce asset utilization efficiency. Similarly, leverage demonstrates a significant negative relationship with profitability, suggesting that higher debt levels increase financial burdens that suppress net income. Simultaneously, liquidity and leverage jointly influence profitability, highlighting the importance of balanced financial management strategies. These results emphasize that both overinvestment in liquid assets and excessive reliance on debt financing may weaken firm performance. Overall, the study underscores the necessity for property companies to optimize working capital allocation and maintain a sustainable capital structure to enhance profitability and asset efficiency.
The Impact of Citizens' Perceptions on Professionalism, Work Communication, and Motivation on Employee Performance in Citangtu Village Adry Setia Abdul Majid; Muhamad Alwi
International Journal of Business, Economics, and Social Development Vol. 7 No. 3 (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.v7i3.1214

Abstract

Public services at the village level require professional, communicative, and highly motivated civil servants who directly interact with the community. Residents’ perceptions of the quality of civil servants play a crucial role in reflecting and influencing employee performance. This study analyzes the impact of residents' perceptions of professionalism, work environment communication, and work motivation on the performance of employees in Citangtu Village, Kuningan District. A quantitative approach with an explanatory method was employed. Data were collected using a Likert scale questionnaire from 100 residents of Citangtu Village who had received public services. Data analysis was performed using SPSS, involving validity testing, reliability testing, classical assumption testing, and multiple linear regression analysis. Hypothesis testing was conducted using t-tests, F-tests, and the coefficient of determination (R²). Results showed that professionalism, communication in the work environment, and work motivation had a significant impact on employee performance. However, professionalism alone did not significantly affect performance, while communication and work motivation showed a positive and significant effect. Communication emerged as the most dominant factor influencing employee performance. The high coefficient of determination suggests that most of the variation in employee performance can be explained by these three independent variables. These findings indicate that improving employee performance requires more than professionalism; strengthening communication and enhancing motivation are equally essential.
The Effect of Capital Intensity, Inventory Intensity, and Leverage on Tax Effectiveness with Company Size as a Moderator Shandra Khaerunissa; Rina Destiana
International Journal of Business, Economics, and Social Development Vol. 7 No. 3 (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.v7i3.1224

Abstract

Tax effectiveness represents an important aspect of corporate financial management and fiscal compliance. Variations in effective tax payments are often associated with differences in company asset structures and financing policies. This study aims to examine the influence of capital intensity, inventory intensity, and leverage on tax effectiveness, with firm size acting as a moderating variable. The research focuses on manufacturing companies in the raw materials subsector listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs a quantitative approach using panel data regression analysis. Tax effectiveness is proxied by the Cash Effective Tax Rate (Cash ETR), which reflects actual cash-based tax payments. Capital intensity, inventory intensity, and leverage are utilized as explanatory variables, while firm size is incorporated as a moderating variable. The estimation model is conducted using Panel EGLS (Cross-section Weights) to address heteroskedasticity across firms. The empirical findings indicate that capital intensity, inventory intensity, and leverage have negative and statistically significant effects on Cash ETR. These results suggest that higher proportions of fixed assets, inventory, and debt usage are associated with lower cash-based tax payments. Furthermore, firm size is found to moderate the relationships between inventory intensity and leverage on tax effectiveness, while no significant moderating effect is observed in the relationship between capital intensity and tax effectiveness. Overall, this study highlights the importance of corporate financial characteristics in shaping tax effectiveness. The findings contribute to the understanding of tax management behavior, particularly within asset-intensive manufacturing sectors in emerging markets.

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