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Rico Nur Ilham
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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 41 Documents
Search results for , issue "Vol. 5 No. 6 (2025): December" : 41 Documents clear
THE INFLUENCE OF INDEPENDENT BOARD OF COMMISSIONERS AND ENVIRONMENTAL DISCLOSURE ON FIRM VALUE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE IN CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2024. Moza Safira; Fahmi Natigor Nasution; Ibnu Austrindanney Sina Azhar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4858

Abstract

This study aims to analyze the influence of independent board of commissioners and environmental disclosure on firm value with financial performance as a moderating variable in consumer goods sector companies listed on the Indonesia Stock Exchange in 2021-2024. This study employs a quantitative approach. The research population consists of consumer goods sector companies listed on the Indonesia Stock Exchange in 2021-2024, with a sample of 22 companies selected using purposive sampling technique, resulting in 88 observations during the research period. The type of data used is secondary data, and the data analysis techniques employed are panel data regression and Moderated Regression Analysis (MRA). The research findings indicate that an independent board of commissioners has a positive and significant effect on firm value, environmental disclosure has a negative and significant effect on firm value, and financial performance significantly moderates and strengthens the influence of an independent board of commissioners on firm value.
POST-MERGER BUSINESS SUSTAINABILITY STRATEGY AT PT SANDANG JAYA ABADI IN FACING COMPETITION IN THE GARMENT INDUSTRY IN BANDUNG Anes Salim; Ridlwan Muttaqin; Ezra Karamang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4909

Abstract

This study aims to analyze the business sustainability strategy of PT Sandang Jaya Abadi after the merger with SGJB Group in facing competition in the baby garment industry in Bandung. This study uses a qualitative descriptive method through interviews, observations, and company document studies. The analysis was conducted using the PESTEL and Porter's Five Forces models to assess the external conditions of the industry, as well as the IFE and EFE matrices to identify the company's internal and external factors. Furthermore, SWOT and TOWS were used to formulate alternative business sustainability strategies, and the Business Model Canvas was used to describe the company's post-merger business model. The results show that the company has strengths in production flexibility and stable product quality, but weak digital integration, high COGS, and post-merger operational coordination are the main obstacles. Opportunities come from increasing demand in e-commerce and local product trends, while threats arise from cheap imported products and price competition. Recommended strategies include production cost efficiency, operational system digitization, strengthening quality control, and optimizing digital-based marketing. This study is expected to serve as a reference for management in determining the direction of future business development strategies.
FARMER GROUP DEVELOPMENT STRATEGY IN SUNGAI RAYA SUB-DISTRICT EAST ACEH REGENCY Adhiana; Chaidir; Setia Budi; Nove Rina Br Ginting
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4913

Abstract

The study aims to formulate a strategy for developing farmer groups in Sungai Raya District. This study uses a descriptive approach with a SWOT analysis to identify the actual conditions of farmers, while Analytical Business Questions Model (ABQM) was applied to determine priority strategies based on the urgency of the problem and institutional potential. Data were obtained through observation, interviews, and documentation of farmer group in 13 villages. The results showed that Sungai Raya District has significant agricultural potential, supported by land availability, commodity diversity, and support from agricultural extension workers. However, several weakness exist, such as limited capacity, utilizing agricultural technology, increasing access to capital, and developing innovations based on the experience of farmer group members are key factors in supporting the sustainability of farmer groups.
THE EFFECT OF EXPERIENTIAL MARKETING AND PERCEIVED PRICE ON CUSTOMER LOYALTY: THE MEDIATING ROLE OF CUSTOMER SATISFACTION AND REVISIT INTENTION Syamsul Bahri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4921

Abstract

Indonesia is a beautiful archipelago, with its mountainous terrain making it a popular tourist destination. One such location is Lake Lut Tawar in Central Aceh Regency, ideal for camping. Companies must improve customer satisfaction and loyalty due to the intense competition in the Indonesian tourism industry, which attracts both domestic and international visitors. Customer loyalty is the dependent variable in this study, and customer satisfaction and revisit intention are the intervening variables. The independent variables examined in this study are experiential marketing and perceived price. The results show that experiential marketing has been shown to increase customer satisfaction; perceived price has been shown to increase customer satisfaction; experiential marketing has been shown to increase revisit intention; perceived price has been shown to increase revisit intention; experiential marketing has not been able to increase customer loyalty; perceived price has been shown to increase customer loyalty; customer satisfaction has been shown to increase customer loyalty; revisit intention has been shown to increase customer loyalty. In addition, customer satisfaction has a positive and significant effect on customer loyalty. This shows that when customer satisfaction increases, customer loyalty will increase; customer satisfaction cannot mediate the relationship between experiential marketing and customer loyalty. and finally, revisit intention partially mediates the relationship between perceived price and customer loyalty.
EVALUATION OF THE IMPLEMENTATION OF THE GOVERNMENT PURCHASE PRICE GRATITUDE ABSORPTION PROGRAM IN XXX DISTRICT, ACEH PROVINCE Rusdi Faizin; Dedy Darmansyah; Maulidil Fajri; Ina Yuyun
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4922

Abstract

This study aims to evaluate the effectiveness of the implementation of the Government Purchase Price (HPP) policy in XXX Regency, a rice production center in Aceh Province. The method used in this study is the Importance-Performance Analysis (IPA) approach to assess farmer satisfaction and perceptions of the Government Purchase Price policy. The results show that most indicators have a high level of importance and performance, such as the availability of fertilizers and pesticides, land productivity, facilities and infrastructure, the availability of extension workers, and government program support. These factors are the main strengths that need to be maintained to maintain the sustainability of farming businesses. However, several important aspects were also found to have low performance, such as the price of grain according to the Government Purchase Price, transparency and speed of absorption by Bulog, access to financing, and suboptimal farmer institutions. This indicates the need for more attention to the agricultural marketing system and empowerment of farmer institutions to improve the welfare and competitiveness of farmers in XXX Regency.
THE EFFECT OF JOB DESCRIPTION CLARITY AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE WITH WORK DISCIPLINE AS AN INTERVENING VARIABLE AT MNC FINANCE AREA ACEH Syafrizal Lubis; Yeni Absah; Evawany Yunita Aritonang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4950

Abstract

This study aims to analyze the influence of job description clarity and work motivation on employee performance, with work discipline as an intervening variable at PT MNC Finance Aceh Area. The background of this study is based on the post-pandemic phenomenon that causes unclear division of tasks and responsibilities between divisions, low work motivation, and inconsistency in employee discipline, which impacts target achievement and work effectiveness. This study uses a path analysis method with a census approach, involving 60 employee respondents at PT MNC Finance Aceh Area. The results show that job description clarity has a positive effect on employee performance, although the direct effect is not significant. However, the indirect effect through work discipline makes a strong contribution to improving performance. Work motivation also has a positive but relatively weak effect on performance, and a positive effect on work discipline with a smaller effect than job description. Work discipline is proven to have a positive and significant effect on employee performance, and acts as a partial intervening variable that strengthens the relationship between job description clarity and work motivation on performance. Overall, the research results confirm that improving employee performance at PT MNC Finance Area Aceh can be achieved through clear job descriptions, increasing motivation, and consistent work discipline development.
CHALLENGES AND OPPORTUNITIES IN IMPLEMENTING SUSTAINABLE HRM IN DEVELOPING COUNTRIES Ashari Ariandi Nasution; Akhmad Soleh Rowandi Siregar; Zulmi Syahputra; Hairul Hanafi Purba; Rizki Adha; Malik Syahputra Purba; Rakesh Sitepu; Anggia Sari Lubis
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4951

Abstract

Sustainable Human Resource Management (Sustainable HRM) has gained increasing attention as organizations seek to balance economic performance, social responsibility, and environmental sustainability. In developing countries, the implementation of Sustainable HRM presents unique challenges and opportunities due to economic constraints, institutional limitations, cultural diversity, and varying levels of technological readiness. This paper aims to examine the key challenges faced by organizations in adopting Sustainable HRM practices in developing countries, including limited resources, lack of awareness, weak regulatory frameworks, and resistance to change. At the same time, it explores emerging opportunities such as digital transformation, growing stakeholder pressure for sustainability, and the potential of human capital development to support long-term organizational and societal goals. By reviewing relevant literature and contextual factors, this study highlights the strategic role of HRM in promoting sustainable development. The findings are expected to contribute to a deeper understanding of how organizations in developing countries can leverage Sustainable HRM as a driver of competitive advantage and sustainable growth.
FINANCIAL FEASIBILITY ANALYSIS OF SMALL AND MEDIUM ENTERPRISES: A CASE STUDY OF UD. MANGGENG FOOD IN MANGGENG DISTRICT, SOUTHWEST ACEH REGENCY Bagio; Cut Nidawati; Akhmad Baihaqi; Sri Handayani; Qhisthina Atikah; Safrika; Liston Siringo Ringo; Nana Ariska; Alfis Yuhendra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4976

Abstract

This study analyzes the financial feasibility of the Manggeng Peanut business at UD. Manggeng Food in Southwest Aceh Regency. This agro-industrial MSME plays a strategic role in driving the local economy, but faces challenges from fluctuating raw material prices and supplies that impact cash flow instability. This quantitative descriptive study uses primary and secondary data from production activities in 2024 to evaluate the profitability and feasibility of the business. The analysis results show that this business is profitable with revenue of Rp. 195,437,334. The Revenue Cost (R/C) Ratio of 1.30 indicates business feasibility, where every Rp. 1,000 expenditure generates IDR . 1,300 in revenue. The Break Even Point (BEP) analysis supports these findings, showing that the actual selling volume and price of all product variants far exceed the break-even point, with the highest profit margin in the 1.3 kg package. It is concluded that the Manggeng Peanut business at UD. Manggeng Food is not only financially viable but also has a resilient financial foundation and profitable prospects for further development, despite the volatility of raw materials.
IMPLEMENTATION OF COMMUNITY BASED TOURISM IN MANAGING COMPETITIVE TOURIST VILLAGES: A QUALITATIVE STUDY OF KUTUH TOURIST VILLAGE I Wayan Chandra Adyatma; I Made Dwi Sumba Wirawan; I Made Dwi Harmana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.5005

Abstract

The development of community-based tourism villages is an important strategy for realizing sustainable and competitive tourism. The Community-Based Tourism (CBT) approach positions local communities as the primary actors in tourism management, including planning, implementation, and utilization of tourism products. This study aims to analyze the implementation of Community-Based Tourism in the management of Kutuh Tourism Village, Badung Regency, Bali Province, and to examine the role of the community, governance dynamics, and the contribution of CBT to the competitiveness of tourism villages. This study uses a qualitative approach with a case study design. Data were collected through in-depth interviews, participant observation, and documentation studies involving village governments, traditional villages, tourism village managers, Pokdarwis (tourism group groups), MSMEs, and community leaders as research informants. Data analysis was conducted using thematic analysis to identify key patterns and themes related to CBT implementation. The results show that CBT implementation in Kutuh Tourism Village has been ongoing, but is not yet fully optimal. Community participation is more dominant in the operational aspects of tourism, while involvement in strategic decision-making is still limited. The governance of tourism villages shows the dominance of certain actors, which has implications for limited space for community participation and the unequal distribution of tourism economic benefits. Nevertheless, the implementation of CBT contributes to increasing the competitiveness of tourist villages by strengthening local cultural identity and community involvement in tourism activities. This study concludes that strengthening community participation, enhancing human resource capacity, and improving more inclusive and transparent governance are essential prerequisites for optimizing the implementation of Community-Based Tourism in enhancing the competitiveness and sustainability of tourist villages.
THE EFFECT OF PROVIDING PHOTOSYNTHESIS BACTERIA DOSES ON THE GROWTH AND PRODUCTION OF RED CHILI VARIETIES (Capsicum annuum L.) Imelda Sari Harahap; Suryanyo; Wirdah Febrina Siregar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.5006

Abstract

Red chili cultivation still faces the obstacle of low productivity, so more efficient biofertilization innovations are needed, one of which is through the use of photosynthetic bacteria (PSB). This study aims to evaluate the effect of various PSB doses on the growth and production of three red chili varieties and test for their interaction. The study was conducted from May–August 2025 at the UMT Selatan experimental field using a factorial Randomized Block Design (RAK) with two factors, namely PSB dose (0, 5, 10, 15 ml/L) and varieties (Super Baja, Faruq, Ateng), each with three replications. A quantitative approach was used by measuring growth parameters (plant height, leaf area, stem diameter) and production (number of fruits, fruit weight per sample and per plot). The results showed that PSB had a very significant effect on all parameters, with a dose of 15 ml/L producing the highest vegetative growth and production. Variety also had a significant effect, with Super Baja showing the best performance. There was a significant interaction between PSB dose and variety, with the combination of B3V1 producing optimal production. This study concludes that PSB is effective as a biofertilizer to increase red chili productivity, with important implications for the development of environmentally friendly cultivation and agricultural input efficiency.