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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 380 Documents
Improving Job Satisfaction and Work Environment in Boosting Employee Performance at Pt. Savana Rattan Furniture Siti Chaerunisah; Noveria Susijawati
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.v7i3.1231

Abstract

Employee performance is a critical factor influencing organizational productivity, particularly in labor-intensive manufacturing industries such as the rattan furniture sector. This study aims to examine the effect of job satisfaction and work environment on employee performance at PT Savana Rattan Furniture Indonesia. A quantitative approach was employed using a survey method with questionnaires distributed to 110 employees selected through proportionate stratified random sampling. Data analysis was conducted using SPSS, including validity and reliability testing, descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results indicate that job satisfaction has a positive and significant effect on employee performance. Employees with higher levels of job satisfaction tend to demonstrate better productivity, work consistency, and performance outcomes. Similarly, the work environment was found to have a positive and significant effect on employee performance. A conducive work environment contributes to improved employee comfort, focus, and work effectiveness. Furthermore, job satisfaction and work environment simultaneously influence employee performance, with the regression model demonstrating strong explanatory power. These findings highlight the importance of psychological and organizational factors in enhancing employee performance. Improving employee satisfaction and creating a supportive work environment are essential strategies for maintaining productivity and performance stability, particularly in manual skills-based industries. This study provides empirical insights for organizations seeking to optimize workforce performance through human resource management practices.
The Influence of Job Training and Competence on Employe Performance at PT Nion Monita Food Indonesia Ainun Saadaturoin; Editya Nurdiana
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.v7i3.1232

Abstract

This study explores how job training and competency impact employee performance at PT Nion Monita Food Indonesia. At PT Nion Monita Food Indonesia, management faces challenges in adjusting to new machine technology and improving training efficacy, resulting in a slow pace of work. If not handled, this condition could jeopardize product quality consistency and the company's viability in a highly competitive market. The study employs a quantitative approach, utilizing Structural Equation Modeling (SEM) and SmartPLS on 109 personnel chosen through Proportionate Stratified Random Sampling. The study found that work training and competency can significantly improve employee performance. Structured skill development programs reduce technical errors, while improving individual competencies builds a responsive and independent workforce. These findings highlight the significance of integrating and adapting capacity development strategies to technology changes for long-term corporate performance stability in competitive markets.
The Influence of Work Discipline And Communication on Employee Performance at PT Savana Rattan Furniture Honesty Arief Sonjaya; Lissa Harry Sulistyowati; Sandi Nasrudin Wibowo
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.v7i3.1233

Abstract

The purpose of this study is to examine how work discipline and communication partially (t) or simultaneously (f) affect the performance of PT Savana Rattan Furniture employees. PT Savana Rattan Furniture employees are the subjects and population in this study. In this study, the sampling technique used was saturated sampling, which included all 100 employees. The method used to collect data for this study was a questionnaire, while the analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that work discipline has a significant positive effect on employee performance, as seen from the t-count being greater than the t-table 5.388>1.984, while organizational culture has a positive but insignificant effect, as seen from the t-count greater than the t-table 0.726<1.984. Simultaneously, the effect of the variables of work discipline and communication on employee performance is shown by F-count>F-table, namely 15.206 > 3.09. Partially, work discipline has a significance value of 0.000>0.05, communication has a significance value of 0.470>0.05, and simultaneously, work discipline and communication have a significance value of 0.000.
Promoting Work Motivation and Creating A Conductive Work Environment To Improve Employee Performance At PT Nion Monita Food Indonesia Ana Alfiah Nur Zanah; Noveria Susijawati
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.v7i3.1234

Abstract

This study aims to analyze the effect of work motivation and work environment on employee performance at PT Nion Monita Food Indonesia. This study uses a quantitative approach with a survey method of 109 employees who have worked for at least one year. The sampling technique used purposive sampling. Data were collected through a questionnaire with a five-point Likert scale and analyzed using multiple linear regression through the SPSS program. The results show that work motivation has a positive and significant effect on employee performance (β = 0.561; t = 6.132; p < 0.001). The work environment also has a positive and significant effect on employee performance (β = 0.318; t = 3.476; p = 0.001). Simultaneously, work motivation and work environment were able to explain 70.8% of the variation in employee performance (Adjusted R² = 0.708; F = 128.470; p < 0.001). These findings indicate that increasing work motivation supported by a conducive, comfortable, and safe work environment can optimally improve employee performance.
The Effect of Leverage on Financial Distress: Liquidity as a Moderating Variable in Transportation and Logistics Companies 2020–2024 Regita Purwaningsih; Krisdiana
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.v7i3.1236

Abstract

This research seeks to examine how leverage influences financial distress while considering liquidity as an interaction variable among transportation and logistics firms listed on the Indonesia Stock Exchange during 2020–2024. The background of this research is the high capital intensity and debt dependency within the sector, which can heighten the probability of financial distress, especially when liquidity management is not carried out effectively. Companies in the transportation and logistics sector generally require substantial capital to support operational activities, infrastructure development, and fleet procurement, which often leads to a high reliance on external financing sources such as debt. When the proportion of debt becomes excessive and is not balanced with adequate liquidity, companies may experience difficulties in meeting their short-term and long-term obligations, increasing the risk of financial distress. This study uses a quantitative research approach with purposive sampling criteria, resulting in 11 companies and 39 annual financial statement observations during the research period. The data were analyzed using multiple regression analysis and moderated regression analysis (MRA) with the assistance of SPSS software to examine the interaction effect of liquidity in the relationship between leverage and financial distress. The findings indicate that leverage has a positive influence on financial distress, implying that higher levels of debt increase the likelihood of companies experiencing financial difficulties. Liquidity also shows a positive relationship with financial distress and strengthens the relationship between leverage and financial distress as a moderating variable. These findings provide practical implications for managers and investors in determining optimal capital structures and improving liquidity management to reduce financial risk and maintain company stability.
The Influence of Intrinsic Motivation and Organizational Culture on Organizational Citizenship Behavior (OCB) among Employees of the Regional Secretariat of City XYZ Eva Nurhalizah; Siti Maryam
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.v7i3.1255

Abstract

Improving employee performance in the public sector requires not only formal task completion but also voluntary behaviors that support organizational effectiveness. One important form of such behavior is Organizational Citizenship Behavior (OCB), which reflects employees’ willingness to contribute beyond their formal responsibilities. This study aims to examine the influence of intrinsic motivation and organizational culture on Organizational Citizenship Behavior among employees of the XYZ City Regional Secretariat. The research adopts a quantitative associative approach using a survey method. Data were collected through questionnaires distributed to 120 employees selected using proportionate stratified random sampling from a population of 171 employees. The data were analyzed using statistical techniques with the assistance of SPSS software, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing through t-test and F-test. The results indicate that intrinsic motivation has a positive and significant effect on Organizational Citizenship Behavior, suggesting that employees with strong internal motivation are more likely to demonstrate voluntary behaviors that support organizational performance. Organizational culture also shows a positive and significant effect on Organizational Citizenship Behavior, indicating that a supportive and value-driven work environment encourages employees to engage in cooperative and pro-social behaviors. Furthermore, intrinsic motivation and organizational culture simultaneously have a significant influence on Organizational Citizenship Behavior, demonstrating that the combination of strong personal motivation and a positive organizational environment plays an important role in enhancing extra-role behavior among employees. These findings highlight the importance of strengthening both intrinsic motivation and organizational culture to improve employee engagement and organizational effectiveness in the public sector.
Do Intellectual Capital and Financial Performance Mitigate Financial Distress: Evidence from Kompas 100 Companies on the Indonesia Stock Exchange Nidia Anggreni Das; Juita Sukraini; Dilla Ramadhani Fitri
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.v7i2.1360

Abstract

His study aims to determine the effect of Intellectual Capital (X1) and Company Financial Performance (X2) on Financial Distress (Y). The results of the study indicate that there is an influence of Intellectual Capital (X1) on Financial Distress (Y). The results of the first hypothesis test are proven by the value of 6,651 ≥ 1,97944 and a t significance of 0,000 < 0,05. After that, there is an influence of Company Financial Performance (X2) on Financial Distress (Y). The results of the second hypothesis test are proven by the value of 18,250 ≥ 1,97944 and a t significance of 0,000 < 0,05. In addition, there is a simultaneous influence of Intellectual Capital (X1) and Company Financial Performance (X2) on Financial Distress (Y). The results of the third hypothesis test are proven by the value of 70,029 ≥ 3,07 and a significance F of 0,000 < 0.05. Companies with intellectual capital tend to have operational efficiency, The synergy between optimal intellectual capital management and good financial performance will strengthen the company's financial condition and minimize the risk of financial distress.
Integrating Green Business and Value Creation for Sustainable MSMEs Performance Sheila Najla Syahirah; Martha Fani Cahyandito; Susanti Withaningsih
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.v7i3.1370

Abstract

This study examines the integration of public policy, green business practices, and economic value creation in supporting the sustainability of micro, small, and medium enterprises (MSMEs), focusing on the case of Zunda White Tea in West Java, Indonesia. The research adopts a sustainability science perspective, emphasizing the interaction between economic, social, and environmental dimensions. Using financial analysis from 2022–2025 and applying the Economic Value Added (EVA) approach, this study evaluates whether the enterprise creates real economic value beyond accounting profits. The findings indicate that Zunda MSME demonstrates consistent financial growth, operational efficiency, and increasing profitability, supported by green business implementation such as organic inputs, eco-friendly packaging, and waste management. Furthermore, the study reveals that public policy plays a critical role in shaping sustainable agribusiness ecosystems, although its effectiveness depends on implementation consistency and alignment with MSME needs. The integration of Creating Shared Value (CSV), green business, and EVA provides a comprehensive framework for sustainable value creation. This study contributes to sustainability science by offering an integrative model that connects policy, business strategy, and financial performance in agribusiness MSMEs.
The Impact of Cybercrime on the Activities of Indigenous Entrepreneurs in Awka, Anambra State, Nigeria Stanley Ikenna Onwuchekwe; Victora Onyeoziri; Tochukwu Emmanuel Madu; George Nweke Igboanugo; Mmesoma Agbodike
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.v7i3.1383

Abstract

In recent time, cybercrime has emerged as a critical threat to economic stability in Nigeria, with disproportionate effects on local economies. This paper examines the impact of cybercrime on the activities of indigenous entrepreneurs in Awka, Anambra, Nigeria. A cross-sectional survey research design was adopted. Questionnaires were distributed to 87 respondents purposively selected from 22 indigenous enterprises and key community wealth creators in the study area. The presentation of data was done using frequency distribution tables, charts and relevant narratives. The study found out that cybercrime undermines business growth through financial losses, erosion of customer trust, and reduced investor confidence. These disruptions extend beyond individual enterprises, contributing to declining household incomes, weakened reinvestment capacity, and slower community wealth distribution. The study identifies weak law enforcement, low digital literacy, and poor cyber security infrastructure as key enablers of cybercrime. The study, therefore, recommends multi-interventions, including digital security training for indigenous entrepreneurs, stronger regulatory enforcement, and community-based awareness programs, among others.
Optimal Allocation of Carbon Tax Revenue in the State Budget: A Linear Programming Approach with Statutory Earmarking Constraints Moch Panji Agung Saputra; Cece Mulyadi; Wandi Adiansah
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.v7i2.1396

Abstract

The enactment of Law No. 7/2021 on the Harmonization of Tax Regulations (UU HPP) has mandated Indonesia's first carbon tax regime, with revenues designated for reallocation within the state budget (APBN). However, no mathematical framework currently exists to optimally determine how these revenues should be distributed across competing statutory priorities, namely, social protection transfers, renewable energy subsidies, green infrastructure investment, and fiscal buffer reserves, while simultaneously satisfying legally binding earmarking constraints. This paper addresses that gap by proposing a Linear Programming (LP) model for the optimal allocation of carbon tax revenue under APBN statutory constraints. Given projected revenue as a deterministic function of the carbon tax rate, the LP model maximizes an aggregate social-environmental benefit objective subject to three statutory earmarking bounds: a minimum social protection floor (α = 35%), a minimum combined green expenditure floor (β = 40%), and a maximum fiscal buffer ceiling (γ = 15%). The model is calibrated using empirical APBN parameters and evaluated across three statutory tax rate scenarios: IDR 30,000/ton CO₂e (statutory minimum), IDR 82,500/ton (policy-optimal midpoint), and IDR 150,000/ton (upper bound). Results are further compared across three earmarking policy regimes (Pro-Social, Balanced, and Pro-Environment) to generate a decision matrix for fiscal authorities. The analysis demonstrates that the LP framework consistently produces feasible, globally optimal allocations across all scenarios, with the Policy-Optimal scenario generating IDR 70.1 Trillion in annual revenue and a fully statutory-compliant allocation. Sensitivity analysis of the earmarking parameters reveals that marginal relaxation of the fiscal buffer ceiling yields the largest efficiency gain of the three constraints. The findings provide directly actionable guidance for Indonesia's Ministry of Finance in designing carbon revenue recycling policy under UU HPP.