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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 1,109 Documents
 101   102   103   104   105 
ANALYSIS OF THE EFFECT OF TAX AVOIDANCE AND TAX RISK ON FIRM VALUE WITH INDEPENDENCE COMMISSIONERS AS A MODERATING VARIABLE IN BASIC AND CHEMICAL INDUSTRY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2022 Loist Villi Darmawan; Abdillah Arif Nasution; Sirojuzilam Hasyim
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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Abstract

This study aims to empirically examine and analyze the effect of tax avoidance and tax risk on firm value with independent commissioners as a moderating variable in basic and chemical industry companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022, based on shareholder theory. This research was conducted using descriptive statistical methods with the assistance of Eviews 12, where the sampling technique employed purposive sampling. The panel data regression method was applied to test the hypothesis, while Moderated Regression Analysis (MRA) was used to determine whether the moderating variable strengthens or weakens the relationship between the independent variables and the dependent variable. A total of 35 companies were selected as the research sample. The result of the outlier test indicated that the remaining sample used in the analysis consisted of 122 observations. The results of the study indicate that the tax avoidance variable has a negative and significant effect on firm value. The tax risk variable has a negative but not significant effect on firm value. Independent commissioners are able to strengthen the negative effect of tax avoidance on firm value. However, independent commissioners are not able to significantly strengthen the negative effect of tax risk on firm value.
GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE: EVIDENCE OF PROFITABILITY MEDIATION IN INDONESIAN ENERGY COMPANIES Bambang Hermawan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 4 (2025): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20988448

Abstract

This study aims to analyze the effect of Green Accounting and Corporate Social Responsibility Disclosure (CSRD) on firm value, with profitability as a mediating variable, in energy sector companies listed on the Indonesia Stock Exchange during the 2018-2023 period. This study employs a quantitative approach using a sample of 13 companies selected through purposive sampling, resulting in 78 observations. Data were analyzed using panel data regression with the Random Effect Model (REM), and mediation was tested using the Sobel Test. The results show that Green Accounting has a positive and significant effect on profitability, whereas CSRD has no significant effect on profitability. Green Accounting and CSRD do not have a significant effect on firm value, while profitability has a positive and significant effect on firm value. The Sobel Test results indicate that profitability mediates the effect of Green Accounting on firm value but does not mediate the effect of CSRD on firm value. These findings show that the market responds more strongly to financial performance reflected in profitability than to sustainability information disclosed by companies. This study provides empirical evidence of the importance of profitability as a mechanism explaining the relationship between sustainability practices and firm value in the Indonesian energy sector.
LEGAL ASPECTS OF THE LEGAL STATUS OF COMPANIES OR BUSINESS ENTITIES IN BUSINESS ACTIVITIES Rahmawati Hutagalung
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

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Abstract

Companies are always connected with third parties and want to protect honestly run companies ("te goeder trouw"), then it is very important the meaning of the legality of a company in business activities. Legality of a company or business entity is the most important element, because the legality is the identity of a legal or legalized a business entity so recognized by the community. Company legality must be legitimate according to the laws and regulations, in which the company is protected or protected by various documents until it is lawful. Forms of Corporate Legality There are several types of identity that legalize business entities, including: company name, corporate brand, and trading business license. While the benefits of the legality of the company is as a means of legal protection, means of promotion, evidence of compliance with the law, facilitate a project and facilitate business development. The number of companies established without legalizing the company, is very detrimental to other companies that carry out their business activities honestly.
THE EFFECT OF BI RATE, EXCHANGE RATE, AND WORLD OIL PRICES ON GREEN INVESTMENT IN INDONESIA Yulia Risma; Weri; Miksalmina; Talbani Farlian; Cut Zakia Rizki; Fakhruddin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

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Abstract

This study examines how monetary policy and external shocks influence green investment in Indonesia, proxied by the SRI-KEHATI Index. Drawing on the perspective of asset pricing theory, macroeconomic variables are treated as systematic factors affecting sustainable stock performance. Using monthly data from 2007-2024 and an ARDL approach, the results reveal distinct short-run and long-run dynamics. In the short run, higher interest rates and exchange rate depreciation significantly reduce green investment, while global oil prices initially exert a positive influence before turning negative in subsequent periods. In the long run, exchange rates and global oil prices have a positive and significant effect on green investment, whereas interest rates are not statistically significant. These findings indicate that green investment is more responsive to external factors than domestic monetary policy over longer horizons. This study contributes to the limited empirical evidence on green finance in emerging markets by jointly examining monetary and external determinants within a unified framework. The results highlight the importance of exchange rate stability and energy transition strategies in supporting the development of sustainable financial markets in Indonesia.
DEMAND PATTERN-SPECIFIC FORECASTING FOR SPARE-PART INVENTORY: ENSEMBLE MODEL EVIDENCE FROM INDONESIAN HEAVY EQUIPMENT DISTRIBUTION Like Ati Handayani; Dermawan Wibisono
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.21486023

Abstract

PT Cakra Harmoni Sentosa (HCS), the largest heavy equipment distributor in Indonesia, faces a supply chain performance problem at its highest-revenue plant, Plant Sungai Danau (SDU). With IDR 1.1 trillion in annual spare-part transactions, SDU records a customer service level of 75%, which is five percentage points below the 80% target, while Days of Inventory reaches 87 days against the 75-day benchmark. Both shortfalls originate from reliance on a 12-month Moving Average forecasting method applied uniformly across a portfolio where 90% of SKUs show intermittent or lumpy demand patterns. This paper evaluates 23 forecasting model variants per demand pattern through walk-forward validation. Methods tested range from classical statistical approaches including Croston, SBA, and TSB to machine learning models such as XGBoost and LightGBM, deep learning architectures including LSTM and N-Beats, and ensemble combinations. Performance is assessed using RMSE and MAE on non-zero periods alongside the Stock-Keeping-Oriented Prediction Error Cost metric with stockout-weighted parameters. Findings show that a demand-pattern-specific Ensemble of SES, SBA, LSTM, and N-Beats achieves the strongest performance for lumpy and intermittent SKUs, cutting RMSE by 43.9% and SPEC by 36.3% on lumpy items relative to the MA12 baseline.
INTEGRATION OF PERFORMANCE MANAGEMENT WITH RISK MANAGEMENT USING THE RISK-BASED PERFORMANCE MANAGEMENT MODEL TO IMPROVE COMPANY PERFORMANCE Andri Sahputra; Meilita Tryana Sembiring; Nazaruddin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

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Abstract

This study aims to formulate an integrated model for performance and risk management through a Risk-Based Performance Management (RBPM) approach to improve company performance at PT XYZ, an airport operator. The research is motivated by the continued failure to meet several performance indicators, suboptimal operational cost efficiency, and the lack of integration between risk management and performance management, which prevents risk information from fully supporting strategic decision-making. In addition, the results of the risk maturity assessment indicate that there are still gaps in governance, process integration, and the use of risk data and technology. The study uses a qualitative descriptive approach with a case study at PT XYZ. Data were obtained through analysis of company documents, performance reports, risk profile reports, Risk Maturity Index (RMI) assessment results, observations, and interviews with related work units. The analysis compared the existing conditions of performance management and risk management implementation with the Risk-Based Performance Management framework to identify gaps and formulate improvement plans. The results show that performance management and risk management are still running partially, risk appetite has not been consistently internalized in target setting, and performance indicators, risk indicators, and control indicators are not yet connected in an integrated system. The RBPM model is designed to integrate Key Performance Indicators (KPIs), Key Risk Indicators (KRIs), and Key Control Indicators (KCIs) through strategic alignment, risk appetite, dashboard-based monitoring, and an early-warning system. Implementing this model can improve decision-making quality, strengthen governance, enhance organizational resilience to uncertainty, and encourage more stable, measurable, and sustainable performance.
THE INFLUENCE OF PERFORMANCE EXPECTANCY AND EFFORT EXPECTANCY ON QRIS BEHAVIORAL INTENTION IN COFFEE SHOPS IN MEDAN CITY Assyifa Yasmien; Ade Indah Sari; Alvin Fahlevi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

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Abstract

The use of information technology is inextricably linked to the use of the internet, one of the key needs for conducting financial transactions (financial technology), as evidenced by the emergence of digital wallets. Furthermore, technological advancements have also led to an increase in the number of financial service providers offering services through applications that facilitate access to financial transactions. The use of QRIS has recently become a positive trend for both users and businesses. Given its benefits in facilitating more efficient cashless transactions, the use of QRIS by MSMEs will help improve their business performance. This study aims to analyze the effect of performance expectancy and effort expectancy on behavioral intention in Coffee Shop consumers in Medan City. The population in this study is 100 customers and samples in this study using the Sampling Technique of Hair Method. The analysis technique used is multiple linear regression. The results showed that performance expectancy had a positive and significant effect on behavioral intention. Effort expectancy has a positive and significant effect on behavioral intention. Simultaneously showing that Performance Expectancy and Effort Expectancy have a significant effect on behavioral intention in Coffee Shop consumers in Medan City.
THE EFFECT OF PRICE, STORE AMBIENCE AND SERVICE QUALITY ON CUSTOMER LOYALTY AT FRITTO CHICHEN IN MEDAN CITY Delina Hati Maduwu; Tika Nirmala Sari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

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Abstract

This study aims to determine and analyze the effect of price, store ambience, and service quality on customer loyalty at Fritto Chicken Medan City. This study uses a quantitative method with a causal associative approach. The population in this study were Fritto Chicken Medan City customers with a sample of 100 respondents obtained using quota sampling and purposive sampling techniques. Data collection techniques were carried out through a questionnaire with a Likert scale. Data were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination. The results of the study indicate that partially price, store ambience, and service quality have a positive and significant effect on customer loyalty at Fritto Chicken Medan City. Simultaneously, price, store ambience, and service quality also have a positive and significant effect on customer loyalty. The service quality variable is the most dominant variable influencing customer loyalty. The results of this study are expected to be a consideration for companies in increasing customer loyalty through appropriate pricing, a comfortable restaurant atmosphere, and quality service.
THE EFFECT OF SERVICE QUALITY, PRICE, AND FACILITIES ON CUSTOMER SATISFACTION OF BOAT CHARTERING AT PT. MITRA TSUNAMI LAUT Lulu Adelia; Yahya Tanjung
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
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Abstract

Customer satisfaction is very important for companies engaged in air transportation services in the increasingly tight business competition conditions as it is today. One of the strategic advantages for companies regarding the importance of maintaining customer satisfaction is the reward of long-term and cumulative satisfaction. This type of research uses associative research with quantitative methods. Data sources consist of primary data and secondary data. The location of the research was carried out by PT. Mitra Tsunami Marine, located at Jl. TM Pahlawan Lor. Pemancar No. 100 Belawan- North Sumatra -20411. The time of this research was conducted from March 2025 to January 2026. The population in this study were customers of PT. Mitra Tsunami Marine whose number could not be known with certainty. Due to cost, distance and time limitations, the researcher directly determined the number of samples in this study was 42 respondents. The data collection technique in this study used a research questionnaire, with linear regression analysis and analysis tools using SPSS version 26. The results of this study Service quality does not have a partial positive and significant effect on customer satisfaction at PT. Mitra Tsunami Marine. Price does not have a partial positive and significant effect on customer satisfaction at PT. Mitra Tsunami Marine. Facilities have a partial positive and significant effect on customer satisfaction at PT. Mitra Tsunami Marine. Service quality, price, and facilities simultaneously have a positive and significant effect on customer satisfaction at PT. Mitra Tsunami Marine.
ANALYSIS OF SUSTAINABLE PROPERTY BUSINESS DEVELOPMENT STRATEGY IN NORTH SUMATRA REGION AT PT. XYZ Muhammad Habib Rizki; Tuti Sarma Sinaga; Nazaruddin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

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Abstract

This study aims to analyse the sustainable property business development strategy implemented by PT XYZ in North Sumatra, identify supporting and inhibiting factors, and formulate strategic recommendations to enhance the company's competitiveness. This research adopts a qualitative approach, using a case study and SWOT analysis as the main analytical frameworks. Data were collected through direct observation, in-depth interviews with company management, and analysis of PT XYZ's internal documents and Ministry of Public Works and Housing (PUPR) data on FLPP quotas for the period 2021–2025. The results indicate that PT XYZ's KPR Subsidi/FLPP sales performance fluctuated during the study period, with annual sales realisations ranging from 55 to 142 units and an average FLPP quota absorption rate of 0.70%. Five recommended sustainable business development strategies include: comprehensive long-term planning, strong positioning as a trusted local developer, integrated digital marketing, effective human resource management, and product and service differentiation oriented toward sustainability. The main supporting factors include North Sumatra's population growth, Medan's geographical advantages, and regional economic growth. The main inhibiting factors are competition from national developers, low consumer literacy, volatility in building material prices, and credit default risk. Concludes that optimal utilisation of the KPR Subsidy/FLPP program through an integrated strategy will increase the company's business capacity and social contribution in providing decent housing for low-income communities in North Sumatra.

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