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International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Published by CV. RADJA PUBLIKA
ISSN : -     EISSN : 28084713     DOI : https://doi.org/10.54443/ijebas
Core Subject : Economy,
This journal aims to examine new breakthroughs and current issues regarding advances in science and technology in the fields of Economics, Business, Sharia Administration, Accounting and Agriculture Management
Articles 36 Documents
Search results for , issue "Vol. 5 No. 3 (2025): June" : 36 Documents clear
ANALYSIS OF FRAUD TRIANGLE FACTORS AND FINANCIAL DISTRESS THAT INFLUENCE FINANCIAL STATEMENT FRAUD IN REAL ESTATE COMPANIES LISTED ON THE IDX Vahrunnisa Purba; Abdillah Arif Nasution; Narumondang Bulan Siregar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3266

Abstract

This study aims to determine the influence of fraud triangle factors including financial stability, external pressure, opportunity and rationalization and financial distress on financial statement fraud in Real Estate companies listed on the IDX in 2018 - 2022. The study was conducted based on the 2022 ACFE report that financial statement fraud has the highest average loss of any type of fraud and it is known that the Real Estate industry is the industry that experiences the most average losses from fraud. The sampling technique used was purposive sampling with a sample of 33 companies during 5 years of observation so that the total number of observation samples was 165. The analysis technique used was regression analysis on quantitative data with panel data on Eviews software version 13. The results of the study indicate that opportunity and financial distress have a positive effect on financial statement fraud and rationalization has a negative effect on financial statement fraud. While financial stability and external pressure do not affect financial statement fraud.
CONSUMERS WILLINGNESS TO PAY FOR PORANG RICE IN MEDAN CITY Syaifullah, Adli Nadhif; Sihombing, Vista Uli; Ginting, Kristiawan Hadinata; Siregar, Futri Medwina
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3271

Abstract

A healthy lifestyle and the desire to avoid various diseases motivate consumers to switch to healthy foods such as porang rice. However, the limited availability of porang rice products in various cities such as Medan makes the price expensive, so most consumers still do not regularly buy porang rice, while some consumers buy it regularly. This study aims to analyze consumers' willingness to pay for porang rice in Medan City and the various factors influencing it. The study uses primary data with a snowball sampling method and sample calculation using the Lemeshow formula, resulting in 100 porang rice consumers as the sample. The data was analyzed using the contingent valuation method and logistic regression. The results of the study indicate that consumers' willingness to pay for porang rice has increased compared to the previous price, ranging from 0.79% to 8.68%. The study also revealed that variables such as occupation, ease of access, and health significantly influence consumers' willingness to pay for porang rice, while other factors such as age, education level, income, number of family members, and gender do not significantly influence consumers' willingness to purchase porang rice.
THE EFFECT OF THE APPLICATION OF POSITIVE PSYCHOLOGY ON THE DEVELOPMENT OF HUMAN RESOURCE PERFORMANCE AT PT MANDIRI ABADI PERMAI KOTA MEDAN Liandra Khairunnisa; Hafiz Nurdiansyah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3387

Abstract

This study aims to analyze the influence of the application of positive psychology on the development of human resource (HR) performance at PT Mandiri Abadi Permai Medan City. This study uses a quantitative approach with explanatory methods and simple linear regression analysis techniques. A sample of 92 respondents was selected through simple random sampling from a total population of 120 employees. The research instrument was in the form of a closed questionnaire with a Likert scale and tested for validity and reliability. The results of the study show that there is a positive and significant influence between positive psychology and human resource performance. A significance value of 0.000 < 0.05 and a coefficient of determination (R²) of 0.398 showed that 39.8% of variations in HR performance could be explained by the application of positive psychology, while the rest were influenced by other factors. These findings are reinforced by Seligman's positive psychology theory and Luthans' concept of Psychological Capital, which emphasizes the importance of optimism, hope, and resilience in supporting work productivity. Thus, companies need to integrate positive psychology approaches in HR development strategies to create a healthy, adaptive, and productive work environment.
THE EFFECT OF BUSINESS CAPITAL ON FARMERS' INCOME IN SUKATEPU VILLAGE, NAMAN TERAN DISTRICT, KARO REGENCY Nenni Lestari Br Surbakti; Rizka Hilda Siregar; Cindy Indah Sari Br Silaban; Tasia Tabita Br Sitepu
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3461

Abstract

This study aims to analyze the effect of business capital on farmers' income in Sukatepu Village, Naman Teran District, Karo Regency. Business capital is one of the main keys in running and developing a business. Sufficient capital allows business actors to buy raw materials and carry out effective marketing. Fruit and Vegetable Farmers, Adequate capital also affects the ability to maintain product quality. For example, the use of good storage technology can reduce losses due to decay and increase product competitiveness in the market. Income is the amount of results obtained by each entrepreneur from activities carried out in a certain period of time, such as daily, weekly, monthly, or annually. In general, income includes the total income of individuals or households in that period of time. Based on these two definitions, it can be concluded that income is income received by the community that reflects their performance during a certain period. This income can be in the form of money or non-money, and can be calculated daily, monthly, or annually. This study uses SPSS data processing. Determination of the sample using Purposive Sampling of all farmers in Sukatepu village with the number of selected samples being 97 Farmers. The results of the study found that Business Capital had a significant effect on Farmer income. Thus, with high business capital, it will increase Farmer income.
STUDY OF THE EFFECT OF CULTIVATION PATTERNS AND COFFEE FRUITS BORING PEST ATTACKS (CBF) ON THE PHYSICAL QUALITY AND EXPORT FEASIBILITY OF ARABICA COFFEE (Coffea arabica L.) IN NORTH TAPANULI DISTRICT Flora Erika Simbolon; Nurhayati; Asmanizar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3481

Abstract

Arabica coffee is one of Indonesia's leading export commodities that is highly dependent on the physical quality of the beans and the accuracy of cultivation practices. This study aims to examine the effect of cultivation patterns and Coffee Berry Borer (PBKo) attacks on the physical quality and export feasibility of Arabica coffee in North Tapanuli Regency. The method used is a descriptive quantitative approach with field surveys, direct observation, and laboratory tests on coffee beans from 91 farmers assisted by PT Sumatera Specialty Coffee (SSC). Data were analyzed using descriptive statistics, multiple linear regression, and Pearson correlation. The results showed that good cultivation patterns significantly improved the physical quality of coffee, while PBKo attacks had a negative impact on export feasibility. It was found that selective harvesting techniques and integrated pest control significantly reduced the number of defective beans and increased the uniformity of bean size and color. These findings confirm that the integration of high-standard cultivation practices and effective pest management is needed to improve the competitiveness of Arabica coffee from North Tapanuli in the global market.
THE INFLUENCE OF CONVENIENCE AND PRICE ON REPURCHASE INTEREST AT RAMAYANA TEBING TINGGI SUPERMARKET Alif Tromi Gulo; Angga Fitra Hadi; Markahasa Timbul; Imelda Mardayanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3496

Abstract

This study aims to determine the Effect of Convenience and Price on Repurchase Interest at the Ramayana Tebing Tinggi Supermarket. The analysis method used in this study is to use an instrument test, namely validity and reliability tests. Classic assumption tests, namely normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, determination coefficient analysis (R2), hypothesis tests, namely the T test and F test. The results of the study indicate that Convenience Affects Repurchase Interest at the Ramayana Tebing Tinggi Supermarket, Price Does Not Affect Repurchase Interest at the Ramayana Tebing Tinggi Supermarket, Convenience and Price Influence Simultaneously on Repurchase Interest at the Ramayana Tebing Tinggi Supermarket.
THE INFLUENCE OF OCCUPATIONAL SAFETY AND HEALTH ON JOB SATISFACTION OF EMPLOYEES OF THE PORT MASTER AND PORT AUTHORITY OFFICE CLASS III KUALA TANJUNG Etika Sri Mardiandani; Agus Triyanda Sinaga; Eka Mayastika Sinaga; Willy Cahyadi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3497

Abstract

This study aims to determine the effect of occupational safety and health on employee job satisfaction at the Office of the Harbourmaster and Port Authority Class III Kuala Tanjung. The population in this study consisted of 57 employees. The data analysis techniques used include classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis to measure the effect of independent variables on the dependent variable, and hypothesis testing through t-test and F-test. The results showed that partially, occupational safety has a significant effect on employee job satisfaction. Likewise, occupational health also has a significant effect on job satisfaction. Simultaneously, occupational safety and health have a significant effect on employee job satisfaction at the Office of the Harbourmaster and Port Authority Class III Kuala Tanjung. These findings highlight the importance of implementing proper occupational safety and health standards to enhance employee satisfaction.
THE EFFECT OF ADVERTISING AND PERCEPTION OF QUALITY ON PURCHASE DECISIONS FOR SKINTIFIC CUSHION IN TIKTOK SHOP Armanda Fitri Aulia Br Manurung; Mutiara Dwinata; Dedy Dwi Arseto; Mhd Sofian
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3498

Abstract

This study aims to analyze the impact of advertising and perceived quality on purchasing decisions for Cushion Skintific products on TikTok Shop. In the context of the Indonesian market, which is a potential market for the beauty industry, Skintific products, which originate from Canada and are manufactured in China, have succeeded in attracting consumers' attention thanks to the latest skincare technology innovations. The method used in this study is quantitative, with data collection through questionnaires distributed to 100 respondents who are users of Cushion Skintific products. The results of the analysis show that effective advertising and high perceived quality have a significant contribution to purchasing decisions. Sales data recorded a significant increase, especially in December 2024, where sales reached 86,602 pcs. These findings emphasize the importance of creative promotional strategies and positive perceptions of product quality in influencing consumer purchasing decisions, especially among the younger generation who are active on social media. This study provides valuable insights for marketers to continue to improve product quality and advertising intensity in order to maintain attractiveness in a competitive market.
MARKETING STRATEGY AND FINANCIAL LITERACY IN CONTEMPORARY COFFEE BUSINESSES IN MEDAN CITY Fadila Zikri; Rina Asnita Damanik; Rosmawati Br Sipayung; M Ramadhani Syah Chandra; Fauzan Ananda H; Rukmini
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3499

Abstract

The contemporary coffee business in Medan City is experiencing significant growth in line with the increasing lifestyle of urban people who make coffee not only as a consumption need, but also as part of social and lifestyle trends. This study aims to examine in-depth the marketing strategies applied by contemporary coffee businesses and how the level of financial literacy affects the management and sustainability of their businesses. The research used a descriptive qualitative approach with data collection techniques in the form of in-depth interviews with several coffee business owners and managers in Medan City, direct observation in the field. The results showed that although most business owners have been able to effectively utilize modern marketing strategies to increase brand visibility and sales volume, there are significant weaknesses in terms of business financial management. The low level of financial literacy means that many businesses do not have systematic financial reports, have difficulty separating personal and business finances, and have difficulty planning for business expansion. Therefore, improvement efforts are needed through training, workshops, and mentoring from related institutions. The integration of innovative marketing strategies with good financial management is believed to optimize the competitiveness and sustainability of contemporary coffee businesses Medan City.
RESOURCE-BASED THEORY (RBT) MODEL IN IMPROVING EMPLOYEE PERFORMANCE: INCLUSIVE LEADERSHIP AND SELF-EFFICACY APPROACH Yanti Musyawarah; Nuzuliati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3540

Abstract

This study aims to explore the application of Resource-Based Theory (RBT) in improving employee performance through an inclusive leadership and self-efficacy approach. Based on RBT, an organization's internal resources, including leadership and individual self-confidence, are strategic assets that can provide competitive advantage. An inclusive leadership approach is seen as being able to create a work environment that supports diversity, collaboration, and innovation, thereby strengthening employee ownership and motivation. In addition, employee self-efficacy, which is the belief in their ability to achieve work goals, is an important factor in maximizing individual potential. This study uses a quantitative method with a survey of employees in various industrial sectors. The results show that inclusive leadership significantly increases self-efficacy, which ultimately has a positive impact on employee performance. These findings provide theoretical and practical contributions, especially in human resource management, by emphasizing the importance of inclusive leadership and self-efficacy development to optimize organizational performance. This study also recommends strategies that can be implemented by managers in building an inclusive work culture to achieve sustainable competitive advantage.

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