cover
Contact Name
Rico Nur Ilham
Contact Email
admin@radjapublika.com
Phone
+6281263081010
Journal Mail Official
admin@radjapublika.com
Editorial Address
Jl.Pulo Baroh No.12 Lancang Garam Kecamatan Banda Sakti Kota Lhokseumawe, Aceh, Indonesia
Location
Kota lhokseumawe,
Aceh
INDONESIA
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. 5 (2025): October" : 36 Documents clear
THE INFLUENCE OF AUDIT COMPETENCY AND WORK EXPERIENCE ON COMPUTER-ASSISTED AUDIT TECHNIQUES AND THEIR IMPACT ON AUDIT QUALITY AT THE BPK REPRESENTATIVE OFFICE OF NORTH SUMATRA PROVINCE Rizqi Anggraini; Eka Nurmala Sari; Irfan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4400

Abstract

This study aims to determine, analyze and test the effect of auditor competence and work experience on computer-assisted audit techniques and their impact on audit quality. This type of research is quantitative. This research was conducted using a survey method by distributing questionnaires to auditors working at BPK representative office in North Sumatra Province. Sampling using saturated sampling with a total of 95 respondents. Data analysis was performed using path analysis techniques by using the SPSS program. The results of this research to show that work experience affects computer-assisted audit techniques, computer-assisted audit techniques affect audit quality, auditor competence affects audit quality, work experience affects audit quality. However, the auditor competence has no effect on computer-assisted audit techniques. The results of the Sobel test also prove that work experience affects audit quality through computer-assisted audit techniques but the auditor competence does not affect audit quality through computer-assisted audit techniques. These results conclude that computer-assisted audit techniques can mediate (intervening) work experience on audit quality.
THE EFFECT OF MUDHARABAH AND MUSYARAKAH FINANCING ON NET INCOME THROUGH REVENUE SHARING IN ISLAMIC BANKS IN INDONESIA Laster Jujanwar Bancin; Irfan; Maya Sari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4402

Abstract

In general, problems that are often experienced by companies cannot be separated from the funds needed to finance its business. In meeting their needs, almost everything companies utilize banking services. One of them is sharia banking that channels funds in the form of financing, including mudharabah finance, and musyarakah financing in the hope that Islamic banks will receive profit sharing from these financing. In the case of repayment of financing disbursed by Islamic banks has the potential to risk the risk of traffic jams in repayment, so that it can affect earnings. The study aims to (1) analyze the effect of Mudharabah, Musyarakah Financing and Profit Sharing Funding on Net Profit partially and simultaneously on Islamic Banks listed on the IDX. (2) analyze the effect of mudharabah and musyarakah financing, using Path Analysis of Net Profit through Revenue Sharing Revenue at Islamic Banks. population in this study are all Sharia Banks Listed on the Indonesia stock exchange. Based on the results of the study, it is obtained (1) direct influence, namely, a) mudharabah financing does not significantly influence the Profit Sharing of 0.930, b) Musyarakah financing significantly influences the Profit Sharing of 0.000, c) mudharabah financing significantly influences the Net Profit equal to 0.034, d) Musyarakah financing significantly influences the Net Profit of 0.001, e) revenue sharing significantly influences the Net Profit of 0.000, (2) the indirect effect, namely, a) the effect of the Mudharabah financing coefficient on Net Profit through Profit Sharing.
THE EFFECT OF EXPERIENCE QUALITY ON CUSTOMER PERCEIVED VALUE AND CUSTOMER SATISFACTION AND ITS IMPACT ON COFFEE TRUCK CUSTOMER LOYALTY IN LHOKSEUMAWE CITY Muhammad Aris Muladi; Jullimursyida; Ikramuddin; Naufal Bachri; Mariyudi; Sapna Biby
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4403

Abstract

The purpose of this study is to examine the influence of Experience Quality on Customer Perceived Value and Customer Satisfaction, and its impact on Customer Loyalty in Lhokseumawe City. The data in this study were 135 Truck Cafe visitors who responded to a questionnaire distributed through Google Forms. The data analysis tool used Structural Equation Modeling, operated with Amos. The results showed that Experience Quality had a significant effect on Customer Perceived Value, Customer Satisfaction, and Customer Loyalty. Then Customer Perceived Value has a significant effect on Customer Satisfaction and Customer Loyalty. Furthermore, the direct test also found that Customer Satisfaction had an effect on Customer Loyalty. And in the mediation effect test, it was found that Customer Perceived Value and Customer Satisfaction were partial mediating variables between Experience Quality and Customer Loyalty of truck cafes in Lhokseumawe City, and full mediation between Customer Perceived Value and Customer Loyalty. The results of this study are expected to provide an important contribution for stakeholders in developing coffee shop business management strategies, especially for truck coffee .
THE EFFECT OF ENTREPRENEURIAL ORIENTATION ON SOCIAL MEDIA MARKETING ADOPTION AND MSME PERFORMANCE: THE MODERATING ROLE OF INNOVATION ABILITY Muhammad Al Hafis; Naufal Bachri; Mohd. Heikal; Ikramuddin; Adnan; Heriyana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4404

Abstract

This study aims to examine the influence of entrepreneurial orientation on the adoption of social media marketing and the performance of MSMEs: the moderating role of innovation capability. This study was conducted on 120 MSMEs in North Aceh Regency, and data collection was carried out through questionnaires distributed through Google Forms. The data analysis tool used Structural Equation Modeling (SEM) operated with Amos. The results of the study found that entrepreneurial orientation significantly influenced the adoption of social media marketing and the performance of MSMEs. The adoption of social media marketing and innovation capability also significantly improved the performance of MSMEs. And in testing the mediation effect of social media marketing adoption significantly mediated the influence of customer value on customer loyalty. Furthermore, in testing the moderation effect, innovation capability significantly moderated the influence of social media marketing adoption on MSME performance. The results of this study are expected to provide important contributions for stakeholders in formulating MSME business marketing policies and strategies in the future
THE IMPACT OF SOCIAL MEDIA ON THE WAY TEENS SOCIALIZE IN THE GLOBAL ERA Aisyah Kurnia Putri; Ainaa Farah Sulaiman; Adibah Safira; Alghaisya Naurah Hardin; Abdur Rasyid Humaidi; Andi Irawan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4405

Abstract

The rapid development of information technology has brought changes in the culture of Indonesian society.. It cannot be denied that the impact of the Industrial Revolution 4.0 cannot be avoided with the presence of the internet.. Social mediaSocial media provides individuals with the tools they need to build online identities, interact with others, and build social networks. This study aims to discuss the impact of social media on how teenagers socialize in the global era.This research uses qualitative methods through literature review and in-depth interviews. The literature review includes scientific articles, reports, and previous research findings. This research indicates that social media hasimpactsignificantly impacts adolescents' lifestyles and social interactions. Social media introduces global trends, shapes self-identity, and creates new social patterns that expand opportunities for friendship but also pose challenges in the context of mental health and social anxiety.
THE INFLUENCE OF HUMAN RELATIONS AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLE AT PT. EVERBRIGHT MEDAN Asmaul Husna; Geby Citra Ananda; Iskandar Muda
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4562

Abstract

This study aims to analyze the effect of human relations and work environment on employee performance at PT. Everbright Medan, as well as to examine the role of organizational commitment as a moderating variable. Data were collected from 215 employee respondents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that human relations have a positive and significant effect on employee performance, while the work environment has a negative but significant effect. Organizational commitment also shows a positive and significant impact on employee performance. However, the role of organizational commitment as a moderating variable is not significant in strengthening or weakening the effect of human relations and work environment on employee performance. These findings emphasize the importance of harmonious interpersonal relationships, a conducive work environment, and strengthening organizational commitment to enhance employee performance. The results are expected to serve as a basis for the company in designing more effective human resource management strategies.

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