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Contact Name
Rico Nur Ilham
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admin@radjapublika.com
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+6281263081010
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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
The Effect of Family-to-Work Conflict and Job Satisfaction on Job Performance among Pussenkav Personnel (Pussenkav TNI AD) Windi Ayu Setianingrum; Rima Rahmayanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
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Abstract

This study aims to examine the effects of Family-to-Work Conflict and Job Satisfaction on Job Performance, with Emotional Exhaustion serving as a mediating variable among personnel of the Indonesian Army Cavalry Center (Pusat Kesenjataan Kavaleri/Pussenkav). A quantitative explanatory research design was employed. Data were collected through a structured questionnaire distributed to 170 respondents selected using proportional stratified random sampling from a population of 295 personnel. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that Job Satisfaction has a positive and significant effect on Job Performance (β = 0.823, p < 0.001) and Emotional Exhaustion (β = 0.132, p = 0.033). Family-to-Work Conflict has a positive and significant effect on Emotional Exhaustion (β = 0.720, p < 0.001), but does not significantly affect Job Performance (β = 0.050, p = 0.554). Furthermore, Emotional Exhaustion has no significant effect on Job Performance (β = –0.031, p = 0.731) and does not mediate the relationships between Family-to-Work Conflict and Job Performance, or between Job Satisfaction and Job Performance. These findings suggest that job satisfaction is the primary determinant of personnel performance, while family-related conflict and emotional exhaustion do not directly impair job performance within the highly disciplined and professional military organizational context.
THE EFFECT OF HUMAN RESOURCE QUALITY, WORK PROFESSIONALISM, COMPENSATION AND WORK ENVIRONMENT ON ORGANIZATIONAL COMPETITIVENESS AT PT. HEXALAB SUMATERA UTARA-MEDAN Alicia Dyna Salsabila; Winda Ardiani
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
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Abstract

This study aims to determine the effect of human resource quality, work professionalism, compensation and work environment on organizational competitiveness. This study uses an associative approach with quantitative research methods, as a research analysis tool using SPSS version 25. The population in this study were all employees of PT. Hexalab North Sumatra-Medan totaling 55 people. The sampling method in this study was using the nonprobability sampling method with census sampling techniques. So the number of samples in this study was 55 employees/respondents of PT. Hexalab North Sumatra-Medan. The results of the study explain that the quality of human resources partially has a significant effect on organizational competitiveness, work professionalism partially has a significant effect on organizational competitiveness, compensation partially has no significant effect on organizational competitiveness, the work environment partially has a significant effect on organizational competitiveness and the quality of human resources, work professionalism, compensation, work environment simultaneously have a significant effect on organizational competitiveness at PT. Hexalab North Sumatra-Medan.
THE INFLUENCE OF WORK MOTIVATION, WORK ENVIRONMENT, AND LEADERSHIP STYLE TO PRODUCTIVITY WORK EMPLOYEE ON PTPN IV MARJANDI PLANTATION Lisnawati; Santi Rizki; Eva Solita Pasaribu
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
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Abstract

This study aims to analyze the influence of work motivation, work environment, and leadership style on employee work productivity at PTPN IV Kebun Marjandi. This study was motivated by the inconsistency of previous research findings regarding factors influencing work productivity and the limited research in the state-owned plantation sector. The study used a quantitative approach with an explanatory survey method. The study population was 170 permanent employees of PTPN IV Kebun Marjandi, with a sample of 119 respondents determined using the Slovin formula and simple random sampling techniques . Data were collected through a questionnaire using a five-level Likert scale. Data analysis was carried out using multiple linear regression with the help of IBM SPSS Statistics version 27, which was preceded by validity, reliability, and classical assumption tests. The results showed that work motivation, work environment, and leadership style partially and simultaneously had a positive and significant effect on employee work productivity (p < 0.05). Work motivation was the variable that had the most dominant influence on work productivity compared to other variables. The coefficient of determination value showed that variations in work productivity could be largely explained by the three independent variables in the research model. These findings confirm that increasing work productivity requires an integrated human resource management strategy through strengthening work motivation, creating a conducive work environment, and implementing an effective leadership style. This research provides an empirical contribution to the development of human resource management studies in the plantation sector and serves as a basis for company management in formulating policies for increasing work productivity sustainably.
THE INFLUENCE OF DIGITAL LEADERSHIP AND DIGITAL TRANSFORMATION ON EMPLOYEE WORK EFFECTIVENESS IN GOVERNMENT AGENCIES IN GUNUNGSITOLI CITY Tolona Gea; Maretta Ginting; Kuras Purba; Santi Rizki; Eva Solita Pasaribu
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
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Digital transformation in the government sector requires organizations to implement adaptive leadership and technology-based work systems to improve employee work effectiveness. This study aims to analyze the influence of Digital Leadership on employee work effectiveness, the influence of Digital Transformation on employee work effectiveness, and the influence of both variables simultaneously on the Regional Government Organization of Gunungsitoli City Government. The study used a quantitative approach with a questionnaire distribution method. The population was 1,468 people with a research sample of 94 employees selected using purposive sampling. Data were collected through a Likert scale questionnaire with a research instrument that had met validity requirements with a Corrected Item-Total Correlation value greater than 0.30 and reliability with a Cronbach's Alpha value of each variable above 0.70 and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression. The results showed that Digital Leadership had no significant effect on employee work effectiveness with a regression coefficient of 0.080 and a significance value of 0.559 (>0.05). In contrast, Digital Transformation has a positive and significant effect with a regression coefficient of 0.489 and a significance value of 0.000 (<0.05). Simultaneously, Digital Leadership and Digital Transformation have a significant effect on employee work effectiveness (F = 18.716; sig. = 0.000). The coefficient of determination (R²) value of 0.291 indicates that both variables are able to explain 29.1% of the variation in employee work effectiveness. This study concludes that employee work effectiveness is more influenced by the success of digital transformation implementation than individual digital leadership. Therefore, the Gunungsitoli City Government needs to strengthen digital transformation through infrastructure development, system integration, increasing digital competency of the apparatus, and strengthening digital leadership capacity on an ongoing basis.
EXPLORING THE RELATIONSHIP BETWEEN SERVANT LEADERSHIP, SOCIAL RESPONSIBLE LEADERSHI , AND ORGANIZATIONAL COMMITMENT IN HOSPITALS Muhammad Haykal; Nur Faliza; Marbawi; Khairawati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
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Abstract

This study aims to examine the relationship between Servant Leadership, Socially Responsible Leadership, and Organizational Leadership. Commitment among hospital employees. This study uses primary data obtained through questionnaires distributed to 119 employees. The data analysis technique used was Structural Equation. Modeling-Partial Least Squares (SEM-PLS) which includes validity, reliability, and hypothesis testing. The results of the study revealed that Servant Leadership has a positive and significant effect on Affective Commitment , Continuance Commitment , and Normative Commitment . Furthermore, Socially Responsible Leadership also has a positive and significant effect on the three dimensions of Organizational Commitment . These findings demonstrate the importance of leadership in shaping and enhancing employee loyalty, emotional attachment, and moral responsibility towards the hospital.
CORE COMPETENCIES OF BANCASSURANCE SALES MANAGERS IN INDONESIA: A CASE STUDY OF THE BANCASSURANCE CHANNELThe life insurance industry in Indonesia faces increasingly complex growth challenges, particularly in the bancassurance channel, which operates under Ariesta Handoko Pratama; Dedy Sushandoyo
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
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Abstract

The life insurance industry in Indonesia faces increasingly complex growth challenges, particularly in the bancassurance channel, which operates under high target pressure, and with dependence on the quality of collaboration between insurance and banking companies. Under these conditions, the role of the Bancassurance Sales Manager (BSM) are responsible for achieving sales targets, managing teams, maintaining business relationships, and ensuring the effectiveness of field activities. This study aims to identify the core competencies of high-performing BSMs in Indonesia using a sequential exploratory mixed-method approach. The first stage was conducted through in-depth interviews with six high-performing BSMs. The second stage consisted of a survey of 38 respondents using a questionnaire based on Hersey and Blanchard's situational leadership. The results identified four core competencies of high-performing BSMs : (1) situational leadership, (2) business relationship, (3) adaptive team management, and (4) time management. The quantitative findings showed the dominance of S1 and S3 leadership styles as well as significant correlations in sales coaching and team meeting activities. These findings confirm that BSM effectiveness is determined by the ability to adapt in leading, build strategic business relationships, manage teams flexibly, and regulate time in a disciplined manner according to the demands of the bancassurance business.
LEGAL CERTAINTY IN THE TRANSFER OF LAND RIGHTS THROUGH ELECTRONIC CERTIFICATES IN THE PRACTICE OF LAND DEED OFFICIALS (PPAT) Markus Gunawan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
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The migration of Indonesian land administration from paper certificates to electronic certificates, initiated by Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency No. 1 of 2021 and consolidated by Regulation No. 3 of 2023, is presented by the State as a guarantee of legal certainty. This study interrogates that claim at the point where it is actually tested: the office of the Land Deed Official (Pejabat Pembuat Akta Tanah, PPAT), through which every conveyance of registered land must pass. Using a normative juridical method with statutory, conceptual, and case approaches, the study examines whether the electronic certificate regime in fact delivers certainty in the transfer of land rights, and identifies the obstacles that arise in PPAT practice. The findings are threefold. First, electronic certificates strengthen what may be termed documentary and procedural certainty - integrity of the record, verifiability, and speed - but they do not and cannot alter the substantive character of Indonesian land registration, which remains a negative system with positive tendencies under Article 19 of the Basic Agrarian Law and Article 32(2) of Government Regulation No. 24 of 1997. Digitalisation improves the reliability of the register; it does not confer indefeasibility of title. Second, a structural normative tension persists between the electronic land regime and Article 5(4) of the Electronic Information and Transactions Law, which excludes instruments required by law to take the form of a notarial or official deed from the scope of electronic documents; the PPAT deed therefore remains a paper instrument executed in physical presence, while the certificate it operates upon has become electronic. Third, in practice the resulting hybrid produces friction: incomplete media conversion, dual-format certificates circulating simultaneously, uneven readiness of land offices and PPAT offices, unresolved allocation of liability for verification failures, and personal-data exposure under Law No. 27 of 2022. The study argues that legal certainty in electronic conveyancing depends less on the digital format of the certificate than on the coherence of the norms surrounding it, and proposes a targeted reform agenda comprising an explicit statutory basis for electronic PPAT deeds, a standardised electronic verification protocol with a defined evidentiary effect, a clear allocation of liability between the Land Office and the PPAT, and a transitional framework governing the coexistence of analogue and electronic certificates.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE WITH PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES Robin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
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Abstract

Purpose – This study investigates whether profitability moderates the association between Good Corporate Governance (GCG) mechanisms and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The key argument is that GCG effectiveness in constraining tax avoidance is conditional upon firm profitability levels, as higher profitability simultaneously increases both tax avoidance incentives and political costs of non-compliance. Design/Methodology/Approach – This study analyzes 460 firm-year observations from 92 manufacturing companies selected through purposive sampling. The primary analysis employs panel data regression with firm fixed effects and year dummies using Stata 17, complemented by Moderated Regression Analysis (MRA) to test interaction effects. GCG is proxied by independent commissioners, audit committee size, institutional ownership, and external audit quality (Big Four affiliation). Tax avoidance is measured using Cash Effective Tax Rate (CETR), and profitability by Return on Assets (ROA). Robustness checks include pooled OLS, Book-Tax Difference as an alternative proxy, and split-sample analysis by profitability median. Findings – Independent commissioners (β = 0.148; p < 0.01), institutional ownership (β = 0.178; p < 0.01), and audit quality (β = 0.218; p < 0.01) are significantly positively associated with CETR indicating lower tax avoidance. Audit committee size shows no significant association (p = 0.132). Profitability significantly moderates the associations between independent commissioners (β = 0.164; p < 0.01) and institutional ownership (β = 0.142; p < 0.01) with tax avoidance, but does not moderate the audit committee and audit quality paths. Research Implications – The sample is confined to manufacturing companies, limiting cross-sector generalizability. CETR is influenced by temporary differences between accounting and taxable income. Audit quality is proxied solely by Big Four affiliation, not capturing qualitative dimensions. The observational design precludes definitive causal claims. Originality/Value – This study provides evidence consistent with profitability functioning as a moderating mechanism that explains when GCG is effective in constraining tax avoidance. The findings reveal that strategic monitoring mechanisms (independent commissioners and institutional investors) are conditionally effective depending on profitability, while procedural compliance mechanisms (audit committees and external auditors) operate more universally. The 2020–2024 period covering pandemic disruption, fiscal incentives, and the implementation of Indonesia's Tax Harmonization Law provides a unique empirical setting.
THE ROLE OF AGRICULTURAL EXTENSION WORKERS IN SUPERVISING RICE FARMING AFTER HYDROMETEOROLOGICAL DISASTER IN DEWANTARA DISTRICT NORTH ACEH REGENCY Nopri Yanto; Setia Budi; Eva Wardah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21861833

Abstract

Agricultural extension workers play a strategic role in assisting farmers to restore and improve the productivity of irrigated rice farming following hydrometeorological disasters. This role includes providing motivation, facilitating access to technology and production inputs, disseminating innovations, and strengthening farmers' capacity to cope with disaster risks. This study aims to analyze the role of agricultural extension workers in assisting irrigated rice farming operations following hydrometeorological disasters in North Aceh Regency. The study employed a quantitative descriptive method using a survey approach. Respondents were irrigated rice farmers affected by hydrometeorological disasters who were under the guidance of agricultural extension workers. Primary data were collected through interviews using a questionnaire designed based on indicators of the extension workers' roles, while the data were analyzed descriptively using a Likert scale. The results indicate that the roles of agricultural extension workers as facilitators, motivators, and educators were rated highly in supporting the recovery of irrigated rice farming operations following the disaster. However, the extension workers' roles in expanding farmers' access to production inputs, climate change adaptation technologies, and strengthening farmer institutions still need to be enhanced so that the resilience of rice farming operations against hydrometeorological disasters can be achieved sustainably.