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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,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1,023 Documents
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THE EFFECT OF FINANCIAL DISTRESS, LEVERAGE AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE Wibisono; Erlina; Abdillah Arif Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze and determine the effect of Financial Distress, Leverage, and Capital Intensity on Tax Avoidance with Firm Size as a moderating variable in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2024. This research uses a quantitative research method. The population in this study consists of all property and real estate companies listed on the Indonesia Stock Exchange, totaling 92 companies. The sample in this study comprises 18 companies with 108 observations during the research period. The data used are secondary, obtained from published company financial statements. Data collection was conducted through a documentation study. The data analysis methods used include descriptive statistics, panel data regression analysis, classical assumption tests, coefficient of determination (R²), partial significance tests (t-tests), and Moderated Regression Analysis (MRA) using Eviews software. The results of this study indicate that Financial Distress has no significant effect on Tax Avoidance; Leverage has no significant effect on Tax Avoidance; and Capital Intensity has a positive and significant effect on Tax Avoidance. Firm size does not moderate the effect of financial distress on tax avoidance. However, firm size does not moderate the effect of leverage and capital intensity on tax avoidance.
FRAMEWORK OF POTENTIAL AND CAREER ARCHITECTURE OF BORDER APPARATUS AND ITS RELATIONSHIP WITH SERVICE PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW Romawi Martin; Maria Christiana Iman Kalis; M. Irfani Hendri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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This article aims to develop a systematic quantitative synthesis regarding the framework of potential and career architecture of Indonesian border apparatus and its relationship with service performance. The background of this study is the limited number of studies that directly connect apparatus potential, talent management, career design, and service performance in border areas, even though these regions have geographical, social, security, and service complexities that differ from non-border areas. The method used in this study is a systematic quantitative literature review guided by PRISMA 2020. The literature was selected from the 2016-2026 period through the Scopus, Google Scholar, Garuda, SINTA, DOAJ databases, and open-access journal portals, with priority given to quantitative studies on competence, talent, merit systems, career development, and civil servant performance, as well as contextual studies on Indonesian border governance. A total of 15 research articles were selected for extraction, consisting of 6 core quantitative studies, 3 supporting studies on career architecture and competence, and 6 contextual studies on border areas. The synthesis shows that competence, talent management, merit systems, work discipline, servant leadership, and bureaucratic reform tend to have a positive relationship with apparatus performance. In the border context, this relationship needs to be mediated through a career architecture that integrates potential assessment, talent pools, competency development, rotation, promotion, and placement based on regional needs. This article produces a conceptual model that can be empirically tested through SEM/PLS-SEM on civil servants working in Indonesian border areas.
IMPROVING MANAGED SECURITY SERVICE ADOPTION THROUGH GO-TO-MARKET STRATEGY TRANSFORMATION: A CASE STUDY OF SQURA CYBERSEC Imam Rizky Hambali; Utomo Sarjono Putro
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

Indonesia’s cybersecurity industry continues to experience rapid growth driven by digital transformation, cloud adoption, increasing cyber threats, and stronger cybersecurity regulations. However, cybersecurity providers continue to face challenges in accelerating Managed Security Service Provider (MSSP) adoption and achieving sustainable recurring revenue growth. This study aims to analyze the internal and external factors influencing MSSP adoption and formulate strategic recommendations to improve the cybersecurity Go-To-Market (GTM) strategy of SQURA Cybersec at PT Aplikanusa Lintasarta. A qualitative case study approach was taken, involving semi-structured interviews with internal stakeholders, enterprise customers and cybersecurity technology principals. The collected data were analysed using thematic coding and interpreted using PESTEL Analysis, Porter’s Five Forces, VRIO Analysis, SWOT Analysis, TOWS Matrix, Segmentation–Targeting-positioning (STP) and 7P Marketing Mix framework. The findings show the key challenge, not the lack of cybersecurity capability but how to convert operational capability into sustainable market differentiation and scalable execution. The study identifies major barriers to MSSP adoption as principal dependence, fractured commercial communication, inconsistent service packaging and poor operational coordination. To tackle these challenges, we propose four strategic directions to reinforce market positioning, enhance service integration, fortify proprietary capability development and introduce a more disciplined operating model to support the growth of recurring revenue.
APPLICATION OF THE FAILURE MODE AND EFFECT ANALYSIS METHOD IN QUALITY CONTROL OF STREET LAMP POLE PRODUCTION PROCESS IN MEDAN CITY Muhammad Naufal Ghani Siregar; Yeni Absah; Anizar Anizar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

The production process for galvanized street lamp poles in Medan City involves six main stages, each of which can lead to product failures. The absence of a standardized, documented quality control system means these potential failures cannot be proactively identified or controlled. This study aims to identify potential failures, calculate Risk Priority Numbers (RPNs), and formulate quality control action recommendations using the Failure Mode and Effects Analysis (FMEA) method. The study employed a descriptive, qualitative approach with a single-case study design. Data were collected through in-depth interviews, direct observation, and documentation studies involving four key informants. The results identified eleven (11) potential failures across six production process stages. Three failures were categorized as top priority, with the highest RPN values: weld defects—porosity, undercut, and incomplete fusion (RPN 315); zinc coating thickness below the minimum standard (RPN 288); and defective products passing through to the shipping stage (RPN 280). Recommended control actions include developing standard operating procedures, implementing a welder certification program, conducting batch-by-batch zinc thickness testing, adopting standardized inspection checklists, and periodically calibrating measuring instruments.
COST EFFECTIVE APPROACH: OPTIMAL CONTROL APPLICATION IN NARCOTICS ABUSE MODEL BY INVOLVING THE NUMBER OF DEATHS Thaibil Anwar; Eka Nurmala; Wahyudi; Sanusi; Sultan; Muhammad David
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Narcotics abuse represents a critical global public health challenge requiring strategic intervention through prevention and treatment mechanisms. This study addresses a significant gap in existing mathematical models of narcotics abuse by incorporating mortality as an explicit variable. While the foundational LH (Light user–Heavy user) model has been instrumental in understanding drug abuse dynamics, it fails to account for the substantial mortality burden associated with narcotics abuse. This research develops an extended LHD (Light user–Heavy user–Death) model by adding a death state to the original LH framework. The model is calibrated using data from Indonesia's National Narcotics Agency (BNN) through parameter selection that approximates observed trends. Optimal control theory is applied to minimize prevention and treatment budgets while maximizing intervention effectiveness. Simulations were conducted under three budget scenarios: unrestricted, restricted (Rp 735 billion based on 2014 allocation), and balanced (fifty–fifty allocation). Results demonstrate that prevention strategies dominate under unrestricted budget conditions, achieving a 78.8% reduction in light users, while treatment interventions become more prominent under budget constraints, with optimal resource allocation varying significantly across scenarios. The findings provide empirical evidence for evidence-based policy formulation in narcotics control programs and contribute methodologically to the field of mathematical epidemiology by explicitly modeling mortality dynamics in substance abuse.
ARTIFICIAL INTELLIGENCE AND THE TRANSFORMATION OF EARLY TAX NON-COMPLIANCE RISK DETECTION SYSTEMS IN MULTINATIONAL ENTERPRISES Ira Nasriani; Sri Rahayu indah Azhari; Ari Sarwo Indah Safitri; Andi Nurhasanah; Trisnawaty Trisnawaty
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

The development of Artificial Intelligence (AI) has transformed tax administration from conventional monitoring systems into more predictive and data-driven risk-based compliance management. However, the complexity of multinational corporations’ activities, including cross-jurisdictional transactions and sophisticated tax planning strategies, has increased the challenges of early detection of tax non-compliance risks. Although previous studies have examined the application of AI in taxation, the existing literature remains fragmented and lacks an integrated understanding of the AI technologies utilized, the factors influencing their effectiveness, and the interrelationships among these factors within tax risk detection systems. This study aims to synthesize the literature on the role of AI in the early detection of tax non-compliance risks among multinational corporations. Using a Systematic Literature Review (SLR) approach based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, 25 articles retrieved from the Scopus and Web of Science databases were analyzed through thematic content analysis. The findings indicate that the dominant AI technologies employed include machine learning, deep learning, natural language processing, predictive analytics, and anomaly detection. Furthermore, the study identifies four key dimensions that determine the effectiveness of AI implementation, namely AI capability, data quality and integration, organizational readiness, and the regulatory and governance environment
THE ROLE OF CASHLESS PAYMENT CONVENIENCE AND TRANSACTION EXPERIENCE ON CONSUMER LOYALTY TOWARD CULINARY MSMES IN TEBING TINGGI CITY Ananda Alfiyah; Anisa Agustina; Didik Gunawan; Willy Cahyadi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August (ON PROGRESS)
Publisher : CV. Radja Publika

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This study examines the influence of the ease of cashless payments and transaction experiences on consumer loyalty toward culinary MSMEs in Tebing Tinggi City, where intense competition and low repurchase rates pose significant challenges to business sustainability. Using a quantitative explanatory approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, data were collected from 96 respondents via accidental sampling. The results indicate that the ease of cashless payments has a positive and significant effect on consumer loyalty, with a dominant contribution compared to transaction experience. Transaction experience was also found to have a positive and significant effect on consumer loyalty. Together, these two variables explain 64.6% of consumer loyalty, while the remaining 35.4% is influenced by other factors not examined in this study. These findings provide strategic implications for MSME operators to optimize digital payment systems and improve transaction quality, and serve as a basis for local government policies to accelerate MSME digital transformation programs in the digital era.
AN EVALUATIVE STUDY OF THE MILLENNIAL FARMERS CAPACITY DEVELOPMENT PROGRAM BY CV PENDAWA KENCANA MULTIFARM USING THE CIPPO MODEL Rena Suryaningsih; R Hermawan; Sukadi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20703644

Abstract

The agricultural sector plays a strategic role in national development, particularly in ensuring food security and supporting economic sustainability. However, Indonesia is currently facing a decline in the number of agricultural actors and a regeneration crisis among farmers, especially in the younger generation. In response to this issue, various capacity-building programs for millennial farmers have been implemented, including the program conducted by CV Pendawa Kencana Multifarm. This study aims to evaluate the effectiveness of the millennial farmer capacity development program using the CIPPO evaluation model (Context, Input, Process, Product, Outcome). This research employed a descriptive quantitative approach involving 42 millennial farmer respondents selected through proportional random sampling using the Slovin formula. Data were collected using questionnaires based on a 1–5 Likert scale and analyzed using descriptive statistics and the Program Effectiveness Index (PEI) to measure each CIPPO component. The results show that the program is categorized as effective, with an overall IEP score of 86.87%. Each component also falls within the effective category, with scores of 85.19% for Context, 87.62% for Input, 88.24% for Process, 87.81% for Product, and 85.48% for Outcome. The highest effectiveness was found in the Process component, indicating strong participant engagement and effective implementation of participatory, practice-based learning. Meanwhile, the Context component recorded the lowest score, suggesting the need for improved alignment between program design and participants’ specific needs. Overall, the program has proven effective in improving participants’ knowledge, skills, and farming capacity, as well as contributing to behavioral change and farming sustainability. However, further refinement is needed in the planning stage to enhance contextual accuracy and long-term impact.
THROUGH BRAND IMAGE, PRICE PERCEPTION, AND WORD OF MOUTH) ON THE DECISION TO PURCHASE SYIFA POTATO DONUTS Rizki Ayunda Lestari; Anastasya Putri Khumaira.S; Rakhmawati Purba; Willy Cahyadi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the influence of Brand Image, Price Perception, and Word of Mouth (WOM) on purchasing decisions of Syifa Potato Donuts in Tebing Tinggi, North Sumatra, amidst tight culinary competition. Using a quantitative approach with SmartPLS analysis on 96 consumer respondents through a Likert scale questionnaire, the results show that partially the three variables have no significant effect (t-statistic <1.96), but simultaneously have a positive and significant effect (F-count 10.2469> F-table 3.09) with a contribution of 51.5% (R-square 0.515). The conclusion emphasizes an integrated strategy of the three factors to build competitive advantage.
EXPLORATION OF NON-MUSLIM COMMUNITY'S DECISION TO BECOME THIRD PARTY FUND CUSTOMERS AT BANK SUMUT CAPEM SYARIAH PERDAGANGAN: ANALYSIS OF SERVICE QUALITY AND PERCEPTION OF FAIRNESS OF PROFIT SHARING Ponco Setio Wijaksono; Muhammad Irwan Padli Nasution; Andri Soemitra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to explore the decisions of non-Muslims to become Third Party Fund (DPK) customers at Bank Sumut Capem Syariah Perdagangan, focusing on service quality and perceptions of the fairness of the profit-sharing system. The study employed a descriptive qualitative approach with a case study method. The informants included branch managers, customer service representatives, fund marketers, and non-Muslim customers with sharia savings, current accounts, and time deposits. Data collection techniques included in-depth interviews, field observations, and documentation. Data analysis employed the Miles and Huberman model, which encompasses data reduction, data presentation, conclusion drawing, and verification. The results indicate that the decisions of non-Muslims to become DPK customers at Bank Sumut Capem Syariah Perdagangan are driven by rational and economic considerations. Inclusive, friendly, responsive, and non-discriminatory service quality builds initial customer trust in sharia banks. Furthermore, the profit-sharing system in Mudharabah products is perceived as fair, transparent, and profitable, as profits are aligned with fund management performance. For Wadi'ah products, customers consider competitive administration fees and bonuses attractive added value. Other factors influencing decisions include recommendations between traders and a heterogeneous social environment. Research findings indicate that the principles of fairness, transparency, and service quality are the primary reasons non-Muslims choose DPK products at Bank Sumut Capem Syariah Perdagangan.

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