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INDONESIA
Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF)
Published by Education and Social Center Publisher
ISSN : 27766179     EISSN : 27766187     DOI : https://doi.org/10.53067/ijebef
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) is a peer-refereed open-access National journal which has been established for the dissemination of state-of-the-art knowledge in the field of Economy. Starting from 2021, IJEBEF would be published Three times in a year. All submitted manuscripts will be initially reviewed by editors and are then evaluated by a minimum of Two Reviewers through the double-blind review process. This is to ensure the quality of the published manuscripts in the journal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 202 Documents
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PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019) Elyta, Maria; Wahyudi, Ickhsanto
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.226

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan pada sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2015–2019. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda untuk menguji hubungan antara variabel independen dan dependen. Hasil analisis menunjukkan bahwa secara simultan Profitabilitas, Leverage, dan Likuiditas memiliki pengaruh yang signifikan terhadap Nilai Perusahaan. Namun, secara parsial, masing-masing variabel tidak menunjukkan pengaruh yang signifikan. Variabel Return on Equity (ROE) sebagai indikator Profitabilitas tidak berpengaruh signifikan terhadap Nilai Perusahaan. Demikian pula, Debt to Asset Ratio (DAR) sebagai indikator Leverage serta Current Ratio (CR) sebagai indikator Likuiditas juga tidak memiliki pengaruh signifikan secara parsial terhadap Nilai Perusahaan. Temuan ini menunjukkan bahwa faktor-faktor lain kemungkinan juga memengaruhi Nilai Perusahaan secara individual di sektor ini.
PENGARUH FIRM SIZE, SALES GROWTH DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2019-2023 Lestari, Dini Martinda; Afriani, Raden Irna; Suwaroh, Suwaroh
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.227

Abstract

Tax is a sector that plays an important role in the economy, tax avoidance is one of the company's actions in avoiding taxes, one of the factors that can influence tax avoidance is firm size, sales growth and leverage. This research aims to determine the influence of firm size, sales growth and leverage on tax avoidance in transportation sector companies listed on the IDX for the 2019-2023 period, either partially or simultaneously. The research method used is descriptive quantitative, using a purposive sampling technique with a population of 12 companies while the sample is 9 companies with a 5-year observation period so that the total data is 45 data processed with SPSS Version 26. The results of testing the first hypothesis (H1) significance value = 0.001 < 0.05 and tcount = 2.327 with ttable = 2.01 then Ha is accepted H0 is rejected (H2) significance value = 0.032 < 0.05 and tcount = 2.327 with ttable = 2.01 then Ha is accepted H0 is rejected (H3) significance value = 0.003 < 0.05 and tcount = 2.456 with ttable = 2.01 then Ha is accepted H0 is rejected (H4) significance value is 0.007 < 0.05 or sig < 0 .05 and the value of Fcount>Ftable or Fcount = 4.679 and Ftable = 2.60 then Ha is accepted H0 is rejected. The conclusion of this research shows that (H1) there is an influence between firm size on tax avoidance (H2) there is an influence between sales growth on tax avoidance (H3) there is an influence between leverage on tax avoidance (H4) firm size, sales growth and leverage simultaneously influence against tax avoidance
PERMINTAAN KOPI INDONESIA: FAKTOR PENENTU DAN IMPLIKASINYA TERHADAP INDUSTRI KOPI Paryanto, Edi
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.228

Abstract

Coffee is a global commodity of high economic value and one of the most popular beverage ingredients in the world. Despite the challenges, such as climate change and farmer socio-economic issues, the coffee industry continues to adapt and find ways to meet the growing demand from global consumers. In Indonesia, coffee production tends to decrease but its consumption tends to increase, even higher than the growth of world coffee consumption. The increase in demand raises curiosity as to why this is happening. This research aims to identify what factors affect the demand for coffee in Indonesia. The research is a descriptive study with research locations in Indonesia selected using purposive due to demand coffee is high. The data used is secondary time series data from 1990–2022. Multiple regression analysis was applied with the amount of coffee demand as the dependent variable, and coffee prices (X1), international coffee prices (X2), tea prices (X3), and consumption per capita (X4) as the independent variables. The findings show that: 1) the factors studied jointly affect coffee demand in Indonesia at the 95% confidence level with a coefficient of determination (R square) of 0.997; 2) according to the partial analysis results at the 95% confidence level, not all variables have a significant effect on the consumption variable. Coffee prices (X 1) has no significant effect on the demand for coffee commodities, meanwhile tea prices (X 2) (substitute goods), international coffee prices (X 3), and consumption per capita (X 4) have significant effect on the demand for coffee commodities.  The key to increasing demand for coffee at the national level is a business strategy that is flexible and adaptive to international price fluctuations, as well as investing in increasing consumer awareness and preferences.
IMPLEMENTASI DIGITAL MARKETING TERHADAP PENINGKATAN PENJUALAN BAKSO HOME INDUSTRI DESA KEDAUNG KECAMATAN SAWANGAN KOTA DEPOK Abdurohman, Dede
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.229

Abstract

The rapid development of information technology has an impact on society in supporting various business activities, both large and small, so that they can be recognized globally. The most obvious impact is that apart from being known, it can also increase sales volume and profits. By using digital marketing, in this case social media, Meatball Traders from Kedaung Village, Depok City market home industry products in the form of small shop or home-made meatballs. Initially this activity was only used to fill free time, but now it has become the main activity to increase economic turnover in the household. In the past, the sales activities of this industrial product were conventional and traditional, they made products only based on orders. However, after getting to know about social media, some of the residents of Kedaung have started to receive lots of orders, so the sales volume has increased rapidly compared to when selling using the old method. Digital marketing is seen as the best media as the most effective and efficient means of promotion and is able to increase sales volume significantly.
PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT BINTANG NIAGA JAYA DICABANG HONDA BINTANG MOTOR CISEENG KABUPATEN BOGOR Suwanto, Suwanto
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.230

Abstract

This research aims to determine the influence of work motivation and work discipline on employee performance at PT Bintang Niaga Jaya Branch of Honda Bintang Motor Ciseeng, Bogor Regency. The method used is a quantitative descriptive method. The sampling technique used is saturated sampling. The sampling method uses the Solvin formula. Data analysis uses the Classic Assumption Test, Simple Linear Regression Test, Multiple Linear Regression Test, Correlation Coefficient Test, Determination Coefficient Test, Hypothesis Testing. Based on the research results, it was found that work motivation does not have a significant influence on employee performance, with a t-count value of 1.223 < t-table of 2.009, and a significance value of 0.227 > 0.05. On the other hand, work discipline has a significant influence on employee performance, with a t-count of 5,187 > t-table 2,009, and a significance value of 0.000 < 0.05. Apart from that, the simultaneous test results show that work motivation and work discipline together have a significant effect on employee performance. This is supported by the F-count value of 26.216 > F-table of 3.19, with a significance value of 0.000. The results of the coefficient of determination test show that 51.7% of the variation in employee performance can be explained by work motivation and work discipline, while the remaining 48.3% is influenced by other factors.
PENGARUH GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT BRECXELLE BERKAH UNITI KOTA DEPOK Ilham, Nurul
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.231

Abstract

This study aims to analyze the extent to which leadership style and work environment influence employee performance at PT Brecxelle Benture Bento. The approach used is quantitative with an associative method. The sample was determined using a saturated sampling technique, resulting in a total of 96 respondents. The data analysis process includes validity testing, reliability testing, classical assumption tests, regression analysis, correlation, determination, and hypothesis testing. The findings of the study indicate that leadership style has a significant impact on employee performance with a contribution of 34.6%, where the hypothesis test result shows that the t-value is greater than the t-table (7.049 > 1.986). Likewise, the work environment also has a significant influence, with a coefficient of determination of 43.8% and a t-value of 8.566, which also exceeds the t-table. Simultaneously, leadership style and work environment affect employee performance with a regression equation of 11.129 + 0.264x1 + 0.465x2. The total coefficient of determination is 48.4%, while the remaining 51.6% is influenced by other unexamined factors. The F-test result also shows a significant simultaneous effect, with an F-value of 43.306 greater than the F-table value of 3.090.
PENGEMBANGAN KAPASITAS SDM UNTUK MENINGKATKAN EFISIENSI DAN EFEKTIVITAS BUMDES DI DESA BIAK KECAMATAN LUWUK UTARA KABUPATEN BANGGAI Saudin, La
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.232

Abstract

This study aims to determine the development of human resource capacity to improve the efficiency and effectiveness of Village-Owned Enterprises (BUMDes) in Biak Village, through improving the quality of human resources. The role of BUMDes is very significant in improving community welfare. BUMDes acts as the main driver in developing local economic potential at the village level. This research method is carried out with a qualitative analysis approach and adding simple quantitative analysis, the data used in this study is primary data taken directly from the key person who has been determined in this study so that it can provide representative decision results. The results of this study can be explained that improving the quality of human resources is the main component in the development of BUMDes in Biak Village, Banggai Regency. While improving human resources in the development of BUMDes in Banggai Regency can be done through increasing capacity and innovation through education and training followed by education, knowledge and experience. Thus, improving the quality of human resources in the development of BUMDes in Banggai Regency can prioritize increasing capacity and innovation. The results of this study can provide empirical benefits as a basis for policies carried out for the development of BUMDes which can be carried out by prioritizing the improvement of human capital as one of the most important aspects in efforts to develop BUMDes by increasing the capacity and innovation of BUMDes management, education, knowledge and experience possessed by BUMDes actors, this study has limitations that the analysis used can only focus on the development of BUMDes Biak Village in Banggai Regency.
EFEKTIVITAS PENGELOLAAN ASET TETAP BARANG MILIK DAERAH PADA BADAN PENGELOLAAN KEUANGAN ASET DAERAH (BPKAD) KABUPATEN BANGGAI Yusni, Yusni; Fitriani, Fitriani; Yadasang, Rosfianti M.
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.233

Abstract

This study aims to determine the level of effectiveness of the fixed asset management process at the BPKAD Office (Regional Asset Financial Management Agency) of Banggai Regency in accordance with the Minister of Home Affairs Regulation No. 19 of 2016, and what factors are obstacles in implementing the management of fixed assets of regional property at the BPKAD Office. The results of the study indicate that the level of effectiveness of the fixed asset management process at the BPKAD Office (Regional Asset Financial Management Agency) of Banggai Regency is not in accordance with the Minister of Home Affairs Regulation No. 19 of 2016, because of the 11 indicators of regional property management, only 9 cycles can be passed by the Banggai Regency Regional Asset and Financial Management Agency and the factors that are obstacles in implementing the management of fixed assets of regional property at the BPKAD Office (Regional Asset Financial Management Agency) of Banggai Regency, namely human resource factors and leadership factors.
PERAN DEI DALAM MENINGKATKAN KINERJA ORGANISASI: ANALISIS LITERATUR PADA PERSPEKTIF MANAJEMEN SDM Latif, Latif; Wibowo, Cokorda Agung
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.234

Abstract

Diversity, equity and inclusion (DEI) in human resource management (HRM) is increasingly becoming a major concern in modern organizational strategies. This study aims to explore the role of DEI in improving organizational performance through a literature review approach of recent research published between 2020 and 2025. The results show that effective implementation of DEI has a positive impact on innovation, creativity, productivity, and employee well-being. In addition, inclusive leadership acts as a key catalyst to ensure that DEI values are optimally integrated into organizational policies and culture. However, while the benefits of DEI are widely recognized, its implementation still faces challenges such as resistance to change, systemic bias in hiring and promotion processes, and a lack of measurable strategies to assess the effectiveness of DEI programs. This study also identifies best practices that organizations can adopt, including the development of fairer hiring policies, ongoing anti-bias training, and the use of technology and data analytics to monitor the success of DEI initiatives. The management implications of the findings confirm that the success of DEI depends not only on policies, but also on committed leadership and the involvement of all stakeholders in creating an inclusive work environment. While the findings of this study provide valuable insights, there are some limitations to note, such as the lack of longitudinal research that can measure the long-term impact of DEI on organizational performance, as well as the variability of DEI implementation across different industries and cultural contexts. Therefore, future research is recommended to adopt a more empirical and contextual approach to better understand the dynamics of DEI and to develop more adaptive and effective implementation models for organizations in different industries.
EKSPLORASI HAMBATAN DALAM PENERAPAN SISTEM AKUNTANSI SEDERHANA PADA UMKM DI KOTA SERANG Kartika, Rika; Amyati, Amyati; Sari, Diah Permata
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.235

Abstract

This study aims to explore the barriers faced by MSMEs (Micro, Small, and Medium Enterprises) in Serang City in implementing a simple accounting system. The research found that the main obstacles include limited human resources, insufficient capital, low technology acceptance, and time constraints. These factors hinder MSMEs from adopting structured and efficient accounting practices. Limited knowledge in accounting, especially in managing finances, was a significant challenge, along with the lack of access to advanced accounting tools due to financial constraints. Additionally, MSME owners often resist using accounting technology, perceiving it as complex and unnecessary for their business needs. Time limitations were also identified, as many MSME owners prioritize daily operations over financial record-keeping. To overcome these barriers, the study recommends comprehensive support, such as intensive training and assistance for MSME owners, along with providing affordable access to accounting technologies.

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