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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 1,109 Documents
DIAGNOSING TELKOMSEL MOBILE REVENUE UNDERPERFORMANCE FOLLOWING FIXED-MOBILE CONVERGENCE INTEGRATION Pingkan Reinne Ticoalu; Utomo Sarjono Putro
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21333487

Abstract

In July 2023, Telkom merged the B2C business of IndiHome into Telkomsel, creating the largest Fixed-Mobile Convergence (FMC) operator in Indonesia and is expected to drive growth through convergence synergies. However, despite the increase in consolidated revenue after the merger, the performance of Telkomsel’s core mobile business was deteriorating. Mobile revenue fell, ARPU was flat and RPMB declined, even as the customer base expanded and data consumption grew. This study investigates whether the decline was caused by industry-wide circumstances or a company-specific execution gap. The analysis is based on a qualitative case study approach, using publicly available data from 2021-2024, combining PESTEL, Porter’s Five Forces, competitor benchmarking, revenue driver performance diagnostic, Marketing Mix analysis, Kepner-Tregoe Problem Analysis and Cause Mapping. The results show that the fall was mainly due to internal monetization problems rather than declining demand or network competitiveness. The three root causes were: Pricing strategy prioritizing traffic growth over value capture; Revenue dilution from OTT substitution and revenue sharing business scheme; and FMC monetization gap limiting synergy realization. The study concludes that recovery depends on monetization discipline, better execution of convergence and better capture of value from digital services, not pursuing new sources of competitive advantage.
ANALYSIS OF ERP SAP S/4HANA IMPLEMENTATION DESIGN TO IMPROVE PROCESS EFFICIENCY AND FINANCIAL REPORTING ACCURACY AT PT IAS Zaini Widya Ramadhani; Fahmi Natigor Nasution; Meilita Tryana Sembiring
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

PT IAS operates five business entities with four unintegrated ERP systems running in parallel — SAP ECC, SAP Business One, Acumatica, and Gamatechno. This condition has resulted in systemic inefficiencies, including a prolonged monthly financial close cycle, delayed group financial consolidation, manual intercompany reconciliation consuming 3–5 days per period, a data error rate of 2–5%, and 8–12 audit findings per year, with incomplete compliance with PSAK 110. This study aims to: (1) analyze the current state of PT IAS Group's financial reporting systems; (2) design an ERP SAP S/4HANA implementation to enhance process efficiency and reporting accuracy; (3) identify supporting factors and implementation challenges; and (4) develop an appropriate phased implementation roadmap. This study employs a qualitative descriptive approach using a case study method, with data collected through in-depth interviews, document analysis, and Root Cause Analysis (RCA) based on the Fishbone Diagram across five dimensions: People, Process, Technology, Data, and Governance. The findings indicate that SAP S/4HANA — encompassing the FI/CO, Group Reporting, MM, and SD modules, along with SAP BTP — is the optimal solution to address all identified gaps in the current state. The proposed implementation design is projected to reduce the monthly financial close to ≤3 working days (an 80% improvement), accelerate group consolidation to ≤2 days, improve reporting accuracy to ≥99.5%, and reduce audit findings to ≤2 per year. A three-year phased roadmap (2026–2028) is structured as follows: Phase 1: Finance Core (2026); Phase 2a: Source-to-Pay (2027); Phase 2b: Lead-to-Cash (2027); and Phase 2c: Technical & Governance (2027). The primary success factor is top management commitment and the IGH ecosystem, while critical risks — including poor master data quality and user resistance — are mitigated through a four-pillar change management strategy: People, Process, Technology, and Governance.
THE INFLUENCE OF LOCATION MOBILITY AND SAMAHAH SERVICE HOSPITALITY ON MOBILE COFFEE SALES VOLUME IN MEDAN CITY WITH CONSUMER BUYING INTEREST AS AN INTERVENING VARIABLE Nanda Fitria Aulanda; Nina Annisa; Nur Fatiha Utami Nasution; Ari Prabowo
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 analyze the effect of location mobility and samahah service hospitality on mobile coffee sales volume in Medan City, with consumer buying interest as an intervening variable. This research uses a quantitative approach with a sample size of 400 respondents who are consumers of mobile coffee. The data analysis technique employs SmartPLS version 3 through outer model and inner model testing. The results show that location mobility has a negative and significant effect on sales volume, while samahah service hospitality has a positive and significant effect on sales volume. Location mobility and samahah service hospitality have a positive and significant effect on consumer buying interest. Consumer buying interest also has a positive and significant effect on sales volume. In addition, consumer buying interest is proven to significantly mediate the effect of location mobility and samahah service hospitality on sales volume. The findings of this study emphasize that high mobility creates a suppressor effect that reduces sales consistency, while implementing ethical hospitality and smart relocation scheduling play an important role in maximizing transaction rates.
THE EFFECT OF PATIENT EXPERIENCE AND PROMOTION STRATEGY ON OUTPATIENT LOYALTY WITH WORD OF MOUTH AS A MEDIATING VARIABLE Luciawati; Hery Winoto Tj
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

To survive in the increasingly tight healthcare competition, hospitals must maintain clinical and operational service quality to build long-term patient loyalty. This study examines the effect of patient experience and promotion strategies on outpatient loyalty, both directly and indirectly through word of mouth (WOM) as a mediating variable. A purposive sampling technique was used in the data collection process, involving 180 outpatient respondents at RS Sentra Medika Cikarang. Data analysis was performed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) via SmartPLS 3.0 software. The test results show that patient experience and promotion strategies are essential aspects that significantly drive positive word of mouth. Furthermore, patient experience and word of mouth have a significant positive direct effect on patient loyalty. In contrast, the promotion strategy does not directly influence patient loyalty. Mediation analysis reveals that word of mouth partially mediates the effect of patient experience on loyalty, while it fully mediates the impact of promotion strategy on patient loyalty.
IMPLEMENTATION AND EVALUATION OF ESG RISK RATINGS: A CASE STUDY OF PT PERTAMINA HULU ENERGI (PHE) Sandra Zakiya Dwifitriana; Yudo Anggoro
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
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Abstract

Environmental, Social, and Governance (ESG) performance has become essential for oil and gas companies due to the impact of their operations on the environment, communities, employee safety, and governance. As the upstream subholding of PT Pertamina (Persero), PT Pertamina Hulu Energi (PHE) is expected to implement sustainable practices, making the identification of current ESG risk management and areas for improvement important for the company's competitiveness. This study assesses the implementation of ESG risk management at PHE using the MSCI ESG Ratings methodology, addressing how ESG risk is managed under the MSCI Key Issue Framework and which aspects require improvement. Agency Theory and Stakeholder Theory underpin the research. A qualitative case study method was applied, drawing on sustainability and annual reports, company disclosures, MSCI ESG Assessment documents, and surveys and semi-structured interviews with representatives from Compliance, Human Capital, Environment, Safety, and Supply Chain Management divisions. PHE's performance was assessed across seven MSCI Key Issues, followed by a gap analysis. Results show PHE achieved an MSCI ESG Rating of BBB with an Industry Adjusted Score of 5.4 in 2025, an improvement from the previous year, with strong performance in Community Relations, Biodiversity & Land Use, and Toxic Emissions & Waste. Priority areas for improvement include absolute carbon emission reduction targets, measurable health and safety targets, and greater governance transparency.
THE ROLE OF OPERATIONAL CAPABILITIES IN TRANSFORMING LONG-TERM PRODUCTION COSTS AND PLANTATION INVESTMENT INTO SUSTAINABLE PRODUCTIVITY : EVIDENCE FROM GAYO ARABICA COFFEE AGRIBUSINESS Devi Andriyani; Ichsan; Hijri Juliansyah; Ratna
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21404775

Abstract

Sustainable productivity has become a strategic issue in the development of Gayo Arabica coffee agribusiness due to increasing production costs, the need for plantation investment, and the growing demand for efficient and sustainable farming practices. This study aims to examine the effects of long-term production costs and plantation investment on sustainable productivity through operational capabilities in the Gayo Arabica coffee agribusiness sector in Aceh, Indonesia. A quantitative approach with an explanatory research design was employed. Data were collected through a survey of Gayo Arabica coffee farmers using a structured Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that long-term production costs and plantation investment have positive and significant effects on operational capabilities. Furthermore, both variables positively and significantly influence sustainable productivity. Operational capabilities also have a positive and significant effect on sustainable productivity and mediate the relationships between long-term production costs, plantation investment, and sustainable productivity. These findings suggest that improvements in coffee productivity are not determined solely by the amount of production costs and investments incurred, but also by farmers’ ability to effectively manage resources, technology, and operational processes. This study reinforces the Resource-Based View and Dynamic Capability Theory by highlighting the critical role of operational capabilities as a mechanism for transforming resources into sustainable performance. Practically, the findings provide valuable insights for policymakers, cooperatives, and agribusiness stakeholders in formulating strategies to enhance the sustainable productivity of Gayo Arabica coffee through increased investment and the development of farmers’ operational capabilities.
TRANSFORMATION OF MSME’s COFFEE SHOPS IN MEDAN CITY: THE ROLE OF SUPPLY CHAINS AND BUSINESS INNOVATION IN IMPROVING COMPETITIVENESS THROUGH ENTERPRENEURIAL COMPETENCE AS A CATALYST Syukron Arjuna; Munthe Abdillah; Yasir Pohan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21523728

Abstract

The coffee shop business is growing rapidly, with many entrepreneurs facing problems in maintaining the sustainability of their businesses. Some of the main problems that often arise include limitations in financial management, a lack of innovation in products and services, and problems in the supply chain for quality coffee beans. The purpose of this study is to determine the direct and indirect effects of supply chains and business innovation on competitiveness through entrepreneurial competence. This type of research is associative research. The types of data used are primary data and secondary data obtained from interview questionnaires and documentation studies. The population in this study is all coffee shop MSMEs in Medan City, the number of which cannot be determined with certainty. Accidental sampling was used. Based on the Lameshow formula, the sample size is 100 respondents, but the researcher added 50 respondents so that the total sample became 150 respondents in order to make the results more representative and avoid data bias. Data analysis was carried out using structural equation modeling (SEM) techniques with Smart-PLS analysis tools to test the direct and indirect relationships between these variables. The results explain that supply chains directly do not have a significant effect on entrepreneurial competence, business innovation directly has a significant effect on entrepreneurial competence, supply chains directly have a significant effect on competitiveness, business innovation directly has a significant effect on competitiveness, and business innovation directly has a significant effect on competitiveness. Supply chains and business innovation indirectly have a significant effect on competitiveness through entrepreneurial competence.
MOBILE BANKING AS A DIGITAL MARKETING CHANNEL: ROLE IN CUSTOMER ENGAGEMENT AND PRODUCT ACQUISITION IN INDONESIAN SOE KBMI 4 BANKS Venessa Hardi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21868864

Abstract

The increasing adoption of mobile banking has also changed the interaction of customers with financial institutions in Indonesia. The effect of marketing elements on product acquisition is still uncertain. This study is an analysis of the relationship between the variables of perceived usefulness, perceived ease of use, trust, customer engagement and product acquisition in the use of mobile banking at KBMI 4 Banks in Indonesia namely Bank Mandiri, Bank Negara Indonesia, and Bank Rakyat Indonesia, using the Technology Acceptance Model (TAM) and Customer Engagement Theory. A quantitative approach was adopted and hypotheses were tested by means of a survey of 200 active mobile banking users analyzed by using partial least squares structural equation modeling (PLS-SEM). The PLS-SEM was carried out using SmartPLS 4. The results indicate that mobile banking engagement has an indirect effect to product acquisition, with perceived usefulness and trust as significant mediators between engagement and acquisition behavior. Perceived ease of use, on the other hand, does not play a significant part in this process, pointing to the fact that the ease of use of the interface has become a standard expectation, and not a key consideration when deciding upon purchasing. The TAM model is expanded to capture the idea of digital banking innovation, optimizing mobile banking as an effective channel for product acquisition.
ANALYSIS OF CONSUMER PREFERENCES FOR TEMPE PRODUCT ATTRIBUTES IN FAKFAK REGENCY Novita Fransisca
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
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Abstract

Consumer preference refers to the level of importance or degree of liking that consumers assign to a product they intend to purchase or consume. Product attributes, including taste, price, and size, are key factors influencing purchasing decisions. The problem addressed in this study is identifying which product attributes significantly influence consumers' purchase intentions. This study aims to determine the product attributes that influence the purchasing decisions of the people of Fakfak and to analyze their preferences for tempe products. The research was conducted at Tanjung Wagom Market in Fakfak Regency, West Papua, Indonesia. A quantitative research approach was employed. The study population consisted of the residents of Fakfak Regency, and data were collected from 30 respondents through a survey. The sample comprised 30 respondents selected using the accidental sampling technique. The analytical methods used in this study were conjoint analysis and the Likert scale. The results indicate that the product attribute with the highest utility value is taste, specifically the savory level, with a utility value of 1.041. The second highest-ranked attribute is price, at IDR 5,000, with a utility value of 0.274, while the third is size, with the large size level having a utility value of 0.307. The importance value analysis shows that the taste attribute is the most influential factor, accounting for 54.469% of consumer preferences.
INFLUENCE INTELLIGENCE EMOTIONAL AND RESILIENCE PSYCHOLOGICAL TO EFFECTIVENESS LEADERSHIP IN SOCIAL ORGANIZATION LEADERS Frederick Rudy Sentosa Rajagukguk; Indra Welly Arifin; Hastuti Handayani Harahap
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
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Abstract

This research aims analyze influence intelligence emotional and resilience psychological to effectiveness leadership in leaders organization social services in Tebing Tinggi City . This study is important Because organization social often face limitations source power , dynamics volunteers , pressure service society , as well as need taking quick and empathetic decisions . Research​ use approach quantitative with design survey explanatory . Research sample totaling 120 leaders organization selected social​ through purposive sampling based on experience lead at least one year . Data collected use questionnaire Likert scale and analyzed through validity , reliability and assumption tests classical , correlation , and multiple linear regression . Research results show that intelligence emotional influential positive and significant to effectiveness leadership (β = 0.413; t = 5.972; p < 0.001). Resilience psychological factors also have an influence positive and significant (β = 0.352; t = 5.083; p < 0.001) . simultaneous , both variables explains 54.9% of the variation effectiveness leadership . This finding confirms that ability understand emotions , managing pressure , adapt , and remain productive in situation difficult is factor important in increase quality leadership organization social .