cover
Contact Name
Khaeruman
Contact Email
khaeruman@esc-id.org
Phone
+6281287832889
Journal Mail Official
ijebef@esc-id.org
Editorial Address
Jl. Raya Ciruas Petir, Komplek Puri Citra Blok B2 No. 34 Kelurahan Pipitan Kecamatan Walantaka Kota Serang - Banten 42183
Location
Kota serang,
Banten
INDONESIA
Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF)
ISSN : 27766179     EISSN : 27766187     DOI : https://doi.org/10.53067/ijebef
Core Subject : Economy,
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.
Articles 217 Documents
PENGARUH IKLIM ORGANISASI, KEDISPLINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA MELALUI EFIKASI DIRI PT ISS CABANG SOUTH QUARTER JAKARTA SELATAN Ali, Muhammad Nur; Christianto, Reinardus Dwi Prio
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 6 No. 1 (2026): 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.v6i1.309

Abstract

Muhammad Nur Ali: The Influence of Organizational Climate, Discipline and Work Environment on Performance Through Self-Efficacy of PT ISS South Quarter Branch, South Jakarta. The purpose of this research is to determine the influence of organizational climate, discipline and work environment on performance through self-efficacy of PT ISS Indonesia South Quarter Branch, South Jakarta. The method in this research is survey research with a quantitative approach, assessment based on numbers using statistical calculations, using Saturated Sampling/census techniques. This research used a sample of 114 employees. Data was processed using the SEM, Smart PLS, 3.0 method.The research results show that the Organizational Climate variable (X1) directly has no effect on Self-Efficacy (Z), Discipline (X2) directly has a significant positive effect on Self-Efficacy (Z), Work Environment (X3) directly has no effect on Self-Efficacy ( Z), Organizational Climate (X1) and, Discipline (X2) do not directly have a significant positive effect on Performance (Y), Work Environment (X3) directly has a positive and significant effect on Performance (Y), and Self-Efficacy (Z) directly does not directly have a significant effect on Performance (Y) at PT ISS South Quarter Branch, South Jakarta.
PENINGKATAN KINERJA MELALUI DISIPLIN DAN LINGKUNGAN KERJA FISIK (STUDI EMPIRIK PADA KARYAWAN PENYEDIA JASA LAINNYA PERORANGAN RSPON PROF DR MAHAR MARDJONO JAKARTA Febriana, Novita; Sunarto, Ading
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 6 No. 1 (2026): 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.v6i1.310

Abstract

This study aims to examine the effect of work discipline and physical work environment on the performance of PJLP (Individual Other Service Providers) employees at RS PON Prof. Dr. dr. Mahar Mardjono Jakarta. This research used a quantitative method with an associative approach. The sample consisted of 83 respondents selected using a saturated sampling technique. Data were collected through questionnaires and direct field observations. The data analysis techniques included validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing (t-test and F-test) using IBM SPSS version 27. The results of the study show that the regression equation obtained was Y = 5.167 + 0.856X₁ + 0.066X₂. Work discipline has a positive and significant effect on employee performance with a significance value of 0.000 < 0.05, while the physical work environment partially does not have a significant effect with a significance value of 0.538 > 0.05. However, simultaneously, work discipline and physical work environment have a significant effect on employee performance with a significance value of 0.000 < 0.05. The coefficient of determination (R² = 0.561) indicates that 56.1% of the variation in employee performance can be explained by work discipline and physical work environment, while the remaining variation is influenced by other factors outside this study.
MANAJEMEN PENGEMBANGAN SDM BERBASIS PEMBELAJARAN KONTEKSTUAL TERHADAP PENINGKATAN KOMPETENSI DAN KOMITMEN ORGANISASI Paeno, Paeno; Kamsidik, Kamsidik
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 6 No. 1 (2026): 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.v6i1.311

Abstract

This study aims to analyze the effect of human resource (HR) development management based on contextual learning on the improvement of employee competencies and organizational commitment. The research employs a quantitative approach using a survey method, involving 150 respondents consisting of employees and managers in educational and business sector organizations. Data were collected through structured questionnaires and analyzed using multiple linear regression to examine the relationships between variables. The results indicate that the implementation of contextual learning in HR development significantly enhances employee competencies, which in turn contributes to the improvement of organizational commitment. These findings underscore the importance of HR development strategies that emphasize real-world learning experiences, task relevance, and practical application in daily work. The study provides practical implications for HR managers in designing effective development programs to improve human resource quality and strengthen organizational commitment.
ANALISIS IMPLEMENTASI GOOD GOVERNANCE DALAM PENGELOLAAN KEUANGAN DESA TIRTAYASA Afiah, Efi Tajuroh; Nurizki, Aris Trismayadi; Kusumawati, Nugrahini; Fatari , Fatari
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 6 No. 1 (2026): 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.v6i1.312

Abstract

This study examined the implementation of good governance principles in the financial management of Tirtayasa Village, focusing on transparency, accountability, and community participation. The problem addressed in this research was the gap between normative governance regulations and their practical application at the village level, particularly in managing public financial resources. A descriptive qualitative approach with a case study method was employed. Data were collected through in-depth interviews, observation, and document analysis involving village officials, members of the Village Consultative Body, and community representatives. The findings showed that transparency had been implemented through formal information disclosure mechanisms, but public understanding of financial information remained limited. Accountability procedures were conducted in accordance with administrative requirements; however, they tended to emphasize compliance rather than performance and social accountability. Community participation occurred mainly during formal planning forums, yet involvement in monitoring and evaluation processes was minimal and dominated by local elites. The study concluded that the implementation of good governance in Tirtayasa Village had progressed at a procedural level but had not fully achieved substantive governance outcomes. Strengthening institutional capacity, improving financial literacy, and enhancing participatory accountability mechanisms were identified as essential steps to improve village financial governance and support sustainable local development.
EKSPLORASI KESIAPAN UMKM KOTA SERANG DALAM MENERAPKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM) Komarudin, Mochamad Fahru; Pebrianti, Pebrianti; Afriani, Raden Irna
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 6 No. 1 (2026): 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.v6i1.313

Abstract

This study aims to explore the readiness of MSMEs in Serang City in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study employed a descriptive qualitative approach using interviews, observations, and documentation as data collection techniques. Data analysis was conducted using NVivo software to identify the main research themes. The results showed that the readiness of MSMEs in Serang City is still at a developing stage. Most business owners understand the importance of financial recording, but they do not yet fully understand the technical implementation of SAK EMKM. The main obstacles found include low accounting literacy, limited time, lack of administrative staff, insufficient training, and suboptimal use of digital technology. However, most MSME owners showed willingness to adopt better financial recording systems if practical and continuous assistance is provided. This study concludes that the implementation of SAK EMKM among MSMEs in Serang City requires support from local government, academics, and related institutions through training programs, mentoring, and digitalization of financial records. The findings are expected to serve as a policy basis for improving financial management quality and MSME competitiveness in the region.
DETERMINASI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR PERBANKAN Kartika, Rika; Sifa Ni’mah, Ratu
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 6 No. 1 (2026): 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.v6i1.314

Abstract

Financial statements must be presented in a timely manner to remain relevant; however, delays still occur. This study examines the effect of profitability and leverage on the timeliness of financial reporting in banking companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative approach with multiple linear regression is used on 11 companies (55 observations). The results show that partially, profitability (sig 0,564 > 0,05) and leverage ((sig 0,442 > 0,05) have no significant effect (H1 and H2 rejected). However, simultaneously, they have a significant effect (sig 0,042 < 0,05; H3 accepted). The R Square value of 0.205 indicates a 20.5% contribution. In conclusion, profitability and leverage do not affect timeliness individually but have a joint effect with low explanatory power, indicating the influence of other factors such as firm size, liquidity, audit quality, and corporate governance.
PENGARUH MANAJEMEN TALENTA DAN WORK-LIFE BALANCE TERHADAP RETENSI KARYAWAN GENERASI Z DI SEKTOR JASA KOTA SERANG: PERAN MEDIASI KEPUASAN KERJA Agung Wibowo, Cokorda; Setiawan, Andriyansah
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 6 No. 1 (2026): 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.v6i1.315

Abstract

The paradox of high unemployment alongside high turnover rates among Generation Z in the service sector requires a targeted human resource strategy. This study investigates the effect of Talent Management and Work-Life Balance (WLB) on Generation Z Employee Retention, with Job Satisfaction acting as a mediating variable. Conducted in the service sector of Serang City, the research employs a quantitative causal-associative design. Data were collected via purposive sampling from 100 Gen Z employees and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The empirical results demonstrate that Talent Management and WLB significantly and positively impact Job Satisfaction. Furthermore, Talent Management and Job Satisfaction directly influence Employee Retention. However, a critical finding reveals that WLB does not directly affect Employee Retention; it requires Job Satisfaction as a full mediator. Talent management also partially mediates retention through job satisfaction. The study concludes that WLB acts as a hygiene factor, whereas talent development and job satisfaction are the primary drivers of retention. Managerial implications suggest shifting from generic retention strategies to personalized talent development and meaningful work-life integration.