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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 810 Documents
 66   67   68   69   70 
Reassessing Inequality in India: A Contemporary Sociological review Mohsin Hassan Hajam; Indira Priyadarshini
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2755

Abstract

India, as one of the fastest-growing economies, also remains one of the most unequal societies. Over the past three decades, economic inequality has widened significantly, with the wealthiest individuals accumulating wealth at an unprecedented rate while marginalized communities continue to struggle for fair wages, quality education, and healthcare. This growing disparity disproportionately impacts women and children, exacerbating social vulnerabilities. The Time to Care report, released before the 50th annual meeting of the World Economic Forum (WEF), highlights that the wealthiest 1% of India’s population holds four times more wealth than 70% (approximately 950 million people) of the population. Furthermore, the global billionaire count has doubled in the past decade, intensifying socioeconomic divisions. Gender inequality, a critical dimension of this disparity, is evident in political representation, economic participation, and healthcare access. Reports indicate a consistent decline in India’s gender equality rankings: 108th among 153 countries in 2019, 112th in 2020, 140th in 2021, 135th in 2022, 127th in 2023, and 129th in 2024. This growing inequality, particularly gender-based disparities, raises significant sociological concerns. This article, therefore, offers a sociological analysis of economic, gender, education and Healthcare inequality in India, structured into these key discussions.
CORAL FISH DIVERSITY IN THE MARINE WATERS OF CENTRAL TAPANULI REGENCY Hasan Sitorus; Kimberly Febrina Kodrat
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2770

Abstract

This study aims to identify and analyze the diversity of coral fish in the marine waters of Central Tapanuli Regency, which includes the areas of Mursala Island, Binasi Beach, and Pandan Waters. The method used is a qualitative approach with field observation, visual identification of species, and interviews with coastal communities. The results showed that there were 35 species of reef fish from 12 families identified, with Mursala Island being the location with the highest diversity. The dominant families include Pomacentridae, Chaetodontidae, and Labridae. Variations in diversity between locations are influenced by coral reef conditions, human activities, and the quality of the aquatic environment. Population declines of some reef fish species were also identified, which were related to environmentally unfriendly fishing practices and habitat degradation. These results reinforce the importance of sustainable management of marine resources by involving local communities as the main actors of conservation. This research provides an initial overview of the potential for marine biodiversity in Central Tapanuli and is the basis for coral reef ecosystem conservation policies in western Indonesia.
THE INFLUENCE OF BUDGET TRANSPARENCY ON PUBLIC PARTICIPATION IN REGIONAL FINANCIAL SUPERVISION: A SYSTEMATIC LITERATURE REVIEW Lilis Karfina AR; Haliah; Nirwana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2841

Abstract

This systematic literature review explores the impact of budget transparency on public participation in regional financial supervision. The review highlights the essential role of transparency in promoting accountability, fostering public trust, and enhancing the efficiency of local governance. Public participation, as a key element in the budgeting process, helps to ensure that government expenditures align with the needs and priorities of citizens, thereby improving the effectiveness of financial oversight. The review also addresses the challenges and barriers faced in implementing budget transparency and public participation, such as limited public access to financial information, lack of civic engagement, and political resistance. By synthesizing findings from various studies, the review underscores the significance of fostering a transparent, inclusive environment that encourages active public participation in regional financial management. The study concludes that effective budget transparency, coupled with robust public involvement, is essential for achieving sustainable development and good governance at the regional level.
ANALYSIS OF BUSINESS MODEL DEVELOPMENT AT TUNAS BANGSA GUNUNG SAHARI CHRISTIAN ELEMENTARY SCHOOL USING BUSINESS MODEL CANVAS Maruli Toga Mulia; A. Dewantoro Marsono
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2880

Abstract

This study aims to map, evaluate, and improve the business model of Tunas Bangsa Gunung Sahari Christian Elementary School. The method used is qualitative, with data collection techniques through Focus Group Discussions (FGD) and in-depth interviews to gather information and analyze the business model. The subject of this research is Tunas Bangsa Gunung Sahari Christian Elementary School. The results of the study show that Tunas Bangsa Gunung Sahari Christian Elementary School has not fully implemented the Business Model Canvas approach. As a future business development effort, the nine elements in the Business Model Canvas were added and adjusted for the improvement of the existing business model. Additionally, the results of the SWOT analysis produced ten alternative strategies that can be used to support future business development.
THE EFFECT OF SALES GROWTH, COMPANY SIZE AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH AUDIT COMMITTEE AS A MODERATING VARIABLE IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2023 Juni Vivi Engjelina Sianturi; Fahmi Natigor Nasution; Yeni Absah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2890

Abstract

This study aims to examine the effect of sales growth, company size, and capital intensity on tax avoidance with the audit committee as a moderating variable. This study utilized 66 mining companies listed on the Indonesia Stock Exchange (IDX). With Purposive Sampling Technique with a total sample of 88 companies during the period 2020 to 2023. The research data is in the form of secondary data obtained from previously published annual reports by accessing the official site of the Indonesia Stock Exchange website at www.idx.co.id. Data analysis was carried out using Moderated Regression Analysis (MRA) with SPSS 30 software. The results of the study showed that sales growth, company size and capital intensity had a positive and significant effect on tax avoidance. However, when sales growth, company size and capital intensity were moderated by the audit committee, their influence was negative (weakening) and significant on tax avoidance.
THE EFFECT OF PERCEIVED USEFULNESS AND PERCEIVED EASE OF USE ON THE USAGE INTENTION OF SELF-APPOINTMENT ON MYSILOAM APPS MEDIATED BY TRUST Laurentia Cindy Gani Wijaya; Hery Winoto TJ
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2898

Abstract

Introduction: Appointment system is very important for people who often have busy schedules to ensure that no time is wasted. Patients mostly dissatisfy on consultation waiting time when they go to the outpatient department. By making it easier for them to make their own appointments, hospitals can also improve operational efficiency. Web-based Appointment System (WAS) in real time model that have been integrated into mobile phone applications such as MySiloam apps can be a strategy though the adoption is still not optimal. Aim: To assess if the perceived usefulness (PU) and perceived ease of use (PEOU) application can influence on the usage intention of the self-appointment feature in the MySiloam application and trust can be a mediator. Method: A quantitative method. The quiestionnaire data from 106 samples was analyzed using Structural Equation Model (SEM) approach. SEM analysis and hypothesis testing using the WarpPLS application with the Partial Least Squares (PLS) method. Results: MySiloam users at RS K Jakarta mostly are women aged 17-30 years with a bachelor's degree and work as employee. Analysis results show that PU and PEOU has a significant positive effect on trust of MySiloam user. Perceived Usefulness does not have a significant effect on intention to use while PEOU has. Trust also has a significant positive effect on the intention to use MySiloam. Indirectly, PU has a significant positive effect on the intention to use MySiloam mediated by trust while PEOU does not have significant effect through trust. Discussion: The hypothesis in this study was rejected because the results were not significant, meaning that the perception of usefulness in the MySiloam application did not have a major impact on the intention to use of MySiloam users. It can happen because the factors that influence usage intention of an application are various such as user experience, application quality and hospital responsiveness. Therefore, users may find MySiloam useful but do not intend to use it because there are other factors that are more influential in their considerations. This also happened in other study where the users felt it doesn’t make any difference to use application or go directly to the hospitals. Thus, application developers should consider all of the factors and promote the benefit of MySiloam especially in PEOU and trust so that users will have more intention to use it.
ALIGNING ORGANIZATIONAL STRATEGY FOR MAINTENANCE 4.0: A McKINSEY 7S ANALYSIS OF MRT JAKARTA’S RAILWAY INFRASTRUCTURE MAINTENANCE DIGITAL TRANSFORMATION Irham Ahmadirizka; Gatot Yudoko
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2912

Abstract

This paper is researching on the readiness of MRT Jakarta’s Railway Infrastructure Maintenance (RIM) Division to improve its level of maintenance, through alignment of organizational strategy with digital transformation. The reliability of equipment is the key for successful Urban Metro, therefore MRT Jakarta is looking to transition from reactive and preventive to predictive, data-driven maintenance. Drawing on the McKinsey 7S framework with Maintenance Digital Transformation (MDT) elements, the research assesses digital readiness in seven dimensions: Strategy, Structure, Systems, Shared Values, Skills, Style, and Staff. A mixed-method approach was adopted, including quantitative surveys and qualitative interviews to determine maturity and pinpoint key areas of weakness. Findings indicate moderate maturity in the majority of dimensions, areas of weakness found in digital system integration, leadership commitment, and staff skills. The paper outlines the Digital Transformation Acceleration Program (DTAP), the structured guide that highlights system automation, integration between departments, and digital competency building. The findings highlight that digital transformation is not merely about technological improvements but demands overall synergy of human, technical, and strategic resources. The study provides tangible insights into action for public infrastructure agencies looking to upgrade maintenance functions and realign internal capabilities to new digital standards.
THE INFLUENCE OF LOCAL GOVERNMENT CHARACTERISTICS ON REGIONAL FINANCIAL PERFORMANCE ACEH PROVINCE Nadira Salsabila; M Rasyidin; M Saleh
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2913

Abstract

This study aims to examine the Influence of Regional Government Characteristics on the Financial Performance of Aceh Province. The characteristics of the regional government studied include the size of the region, the level of dependence on the center and regional financial performance examined using the Harmony Ratio which includes operating expenses, capital expenditures and regional expenditures. The research method used is quantitative. This study uses secondary data using time series data for 30 years from 1994 to 2023. The data used in this study are annual data from each variable sourced from the official website (BPS and PPID). Data analysis uses multiple linear regression analysis. The results of this study state that regional size does not affect regional financial performance as measured using the harmony ratio, namely operating expenses, capital expenditures and regional expenditures. While the variable Level of dependence on the center has a positive and significant effect on regional financial performance as measured using the harmony ratio, namely operating expenses, capital expenditures and regional expenditures in Aceh Province.
DIGITAL MARKETING ADOPTION BY MSMES IN INDONESIA: BETWEEN TECHNOLOGICAL AWARENESS AND RESOURCE LIMITATIONS Rakesh Sitepu
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2914

Abstract

This research delves into the burgeoning landscape of digital marketing adoption among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. While technological awareness of digital marketing's potential benefits is growing, significant resource limitations often hinder widespread implementation. This abstract explores the interplay between this awareness and these constraints, examining the opportunities and challenges faced by Indonesian MSMEs in leveraging digital tools for growth and competitiveness. The study investigates the key factors influencing the adoption of digital marketing strategies, including the level of digital literacy, financial resources, access to infrastructure, and perceived benefits. It also considers the types of digital marketing tools and platforms most commonly utilized by MSMEs in the Indonesian context. Furthermore, the research analyzes the impact of digital marketing adoption on various aspects of MSME performance, such as market reach, customer engagement, and sales growth. Ultimately, this research aims to provide insights into the current state of digital marketing adoption within the Indonesian MSME sector, identify the key barriers to broader uptake, and suggest potential strategies to facilitate more effective integration of digital marketing practices. By understanding these dynamics, stakeholders can develop targeted interventions to empower Indonesian MSMEs to thrive in the digital economy.
THE EFFECT OF TRANSFER PRICING , SALES GROWTH AND PROFITABILITY ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Melita Manurung; Rina Bukit; Irman Syarif
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2923

Abstract

This study aims to analyze the effect of transfer pricing, sales growth and profitability on tax avoidance with the company size pandemic as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. This type of research is quantitative which uses secondary data with testing tools in the form of EVIEWS 12, and the sample used was 38 energy sector companies with purposive sampling technique as the sample selection technique. The results of hypothesis testing show that Transfer pricing and sales growth have a positive and significant effect on tax avoidance. Profitability has a negative and significant effect on tax avoidance. Company size significantly moderates the effect of transfer pricing and sales growth on tax avoidance. Company size does not significantly moderate the effect of profitability on tax avoidance.

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