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Contact Name
Rico Nur Ilham
Contact Email
admin@radjapublika.com
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+6281263081010
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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 810 Documents
THE INFLUENCE OF ONLINE GAMES ON THE CHARACTERISTICS OF HIGH SCHOOL STUDENTS Naziha Andien Dalimunthe; Maria Ulfah Handayani
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4244

Abstract

Online gaming is deeply embedded in adolescent life and its effects on high-school students vary by motivation, play patterns, and context. This literature reviews current research to provide an overview of how online games influence student characteristics. Methods: independent literature searches were conducted across PubMed, and Google Scholar using literatures from at least 2020 on gaming addiction result based on several points: the potential for cognitive and social development, including enhanced problem-solving skills and the formation of robust online communities, the adverse impacts on academic performance and personal discipline, largely attributed to the displacement of study time and the intricate relationship with mental health, where gaming can serve as both a coping mechanism for stress and a contributor to conditions like depression and anxiety. Evidence suggests potential cognitive and socio-emotional gains alongside risks when play becomes compulsive, including displaced study time, sleep loss, and associations with depressive and anxiety symptoms.
THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE AND DEBT POLICY ON FIMR VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE IN BASIC INDUSTRY AND CHEMICAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Herdini Br Sitepu; Rina Br. Bukit; Sirojuzilam Hasyim
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4286

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and debt policy on firm value, with institutional ownership as a moderating variable. The research focuses on basic industry and chemical sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. Using a quantitative approach with secondary data from annual reports, sustainability reports, and financial statements, this study employs purposive sampling resulting in 30 companies with 120 observations. Data analysis utilizes panel data regression. The results indicate that ESG disclosure has a positive and significant effect on firm value, while debt policy has a negative effect on firm value. However, institutional ownership cannot strengthen the relationship between ESG and firm value. Conversely, institutional ownership actually weakens the effect of debt policy on firm value. This research provides contributions for company management, investors, and regulators to pay more attention to ESG disclosure as a strategy to enhance firm value, while carefully considering capital structure in the context of institutional ownership.
ANALYSIS OF THE EFFECT OF CO2 EMISSION DISCLOSURE, ENVIRONMENTAL PERFORMANCE, CAPITAL INTENSITY, SOCIAL PERFORMANCE, AND COMPANY SIZE ON FINANCIAL PERFORMANCE IN MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Rini Oktaria; Erlina; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4287

Abstract

The purpose of this study is to analyze the effect of CO2 emission disclosure, environmental performance, capital intensity, social performance, and company size on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with secondary data for a period of 5 years. The research population consisted of 63 companies using purposive sampling techniques, resulting in a sample of 17 data points used with panel data regression estimation analysis techniques. The results of this study indicate that CO2 emissions disclosure affects financial performance; environmental performance affects financial performance; capital intensity affects financial performance; environmental performance does not affect financial performance; and company size affects financial performance.
ANALYSIS OF THE DETERMINANTS OF ENVIRONMENTAL, SOCIAL & GOVERNANCE (ESG) WITH SENSITIVE INDUSTRY AS A MODERATING VARIABLE IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Sunny Angelia Naibaho; Keulana Erwin; Rina Bukit
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4288

Abstract

This study aims to determine the determinants of Environmental, Social & Governance (ESG), with sensitive industry as a moderating variable, in companies listed on the Indonesia Stock Exchange (IDX) from 2022–2024. This research is quantitative which uses secondary data with testing tools in the form of Eviews 12. Sample used was 32 companies which selected with purposive sampling technique. The results indicate that profitability has a positive and significant effect on Environmental, Social & Governance (ESG). Intellectual capital has a negative and significant effect on Environmental, Social & Governance (ESG). Media coverage has a positive and significant effect on Environmental, Social & Governance (ESG). Sensitive industry significantly moderates the effect of profitability on Environmental, Social & Governance (ESG); sensitive industry insignificantly moderates the effect of intellectual capital on Environmental, Social & Governance (ESG) and sensitive industry insignificantly moderates the effect of media coverage on Environmental, Social & Governance (ESG)
PRODUCTIVE WAKAF AS A STRATEGY TO SUPPORT THE ECONOMY OF THE PEOPLE Jumadiah; Hamdani; Sutriani; Nurdan; Mustika Amri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4309

Abstract

Waqf is one of the economic instruments of the people that can be used for the economic empowerment of the people. Basically, waqf is productive in the sense that it must produce because waqf can fulfill its purpose if it has produced where the results are used according to its intended purpose (mauquf alaih). This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The purpose of this study is to provide information related to waqf management. The results of the study show that the implementation of productive waqf to improve Islamic economic welfare can be carried out with various applications with development design models, including establishing mosques (places of worship), business shops, gas stations or gas stations, banking, offices, multi-purpose halls, photocopying, apartments or boarding houses, hotels, and others so as to achieve general benefits as a benefit for the people with social, economic, and cultural development of the community.
THE EFFECT OF MOTIVATION AND ABILITY ON THE PERFORMANCE OF VILLAGE CADRES AT THE FAMILY PLANNING EXTENSION CENTER IN TANAH PASIR DISTRICT, NORTH ACEH REGENCY Irfan; Azhari; Ismed Wijaya; Rahmiatul Aula; Isna Hayati; Muhammad Zubaili
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4327

Abstract

This study aims to identify the influence of motivation and ability on the performance of village cadres at the Family Planning Extension Center in Tanah Pasir District, North Aceh Regency. The research method used was descriptive quantitative, with data collection techniques through interviews and observations, questionnaires, and literature review. The data analysis used in this study was multiple linear regression. The results showed an R-squared value of 0.476, or 47.6%, indicating a fairly strong relationship between the independent and dependent variables in this study. This indicates a positive relationship between motivation and ability on cadre performance. The determination test results showed an R-squared value of 0.227, indicating that variables X1 and X2 influence Y by 22.7%, while other factors contribute 77.3% to the remaining 0.773.
STRATEGY FOR DEVELOPING GAYO ARABICA COFFEE PRODUCTS IN TAKENGON Taufiqurrahman
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: 10.54443/ijebas.v5i4.4347

Abstract

This study aims to analyze the development strategy of processed Gayo Arabica coffee products in Central Aceh and Bener Meriah Regencies as an effort to enhance the added value and competitiveness of this regional superior commodity. The research employed a descriptive quantitative method with data collected through observations, interviews, and surveys involving farmers and coffee industry actors. The analysis used the SWOT (Strengths, Weaknesses, Opportunities, Threats) approach combined with the IFE and EFE matrices to evaluate the internal and external conditions of the Gayo coffee industry. The results show that the strategic position of Gayo Arabica coffee lies in the Weakness–Opportunities (W–O) quadrant, indicating that development strategies should focus on utilizing external opportunities to overcome internal weaknesses. The main strengths are the distinctive flavor and aroma recognized globally, as well as institutional support such as cooperatives and international certifications (Fair Trade, Organic, and Geographical Indication). The primary weaknesses include limited processing technology, low human resource capacity, and restricted access to finance. The recommended strategies include improving post-harvest technology and human resource capacity, strengthening MSME and cooperative institutions, developing the “Gayo Specialty” brand, and utilizing digital marketing and coffee tourism. Implementing these strategies is expected to transform the Gayo coffee industry from a raw bean exporter into a high-value processed coffee industry with global competitiveness, thereby contributing to local community welfare and sustainable regional economic growth.
THE EFFECT OF TRANSFORMATIONAL LEADERSHIP AND TRANSACTIONAL LEADERSHIP ON JOB SATISFACTION WITH COMMITMENT ORGANIZATION AS AN INTERVENING VARIABLE Rina Malinda; A. Hadi Arifin; Yanita; Faisal Matriadi; Marbawi; Ikramuddin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4391

Abstract

This study aims to determine the effect of transformational leadership and transactional leadership on job satisfaction with organizational commitment as an intervening variable. The data used are primary data obtained through distributing questionnaires to 168 nurses at Cut Meutia General Hospital, North Aceh. The sampling technique used was Purposive Random Sampling. Data analysis was carried out using the structural analysis method (SEM) and processed with the Analysis Moment of Structural (AMOS) program. The results of the study indicate that transformational leadership and transactional leadership influence organizational commitment, and transformational leadership, transactional leadership, and organizational commitment influence job satisfaction. In addition, organizational commitment is proven to mediate the relationship between transformational leadership and transactional leadership on job satisfaction of nurses at Cut Meutia General Hospital, North Aceh.
THE INFLUENCE OF DIGITAL LITERACY AND SELF-EFFICACY ON DIGITAL ENTREPRENEURSHIP INTENTION WITH GROWTH MINDSET AS A MODERATOR. Henny Purnama Dewi; Ayu Teresia Hutauruk; Iskandar Muda
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4453

Abstract

The rapid development of digital technology opens up significant opportunities for young people to innovate through digital entrepreneurship. However, unequal digital literacy skills and varying levels of self-efficacy among university students pose challenges in maximizing this potential. This study aims to explore the influence of digital literacy and self-efficacy on digital entrepreneurial intentions, with growth mindset as a moderating variable. Data were collected from 215 university students in Medan and analyzed using Structural Equation Modeling (SEM). The results show that growth mindset has a direct positive effect on digital entrepreneurial intentions and moderates the influence of digital literacy and self-efficacy on these intentions. Digital literacy does not show a significant direct effect, while self-efficacy has a negative effect on digital entrepreneurial intentions. These findings emphasize the importance of developing a growth mindset to strengthen students' ability to utilize digital technology and build confidence in facing the challenges of digital entrepreneurship. The practical implications of this study point to the need to integrate growth mindset development into digital literacy programs and entrepreneurship training in higher education.
THE INFLUENCE OF AUDIT COMPETENCY AND WORK EXPERIENCE ON COMPUTER-ASSISTED AUDIT TECHNIQUES AND THEIR IMPACT ON AUDIT QUALITY AT THE BPK REPRESENTATIVE OFFICE OF NORTH SUMATRA PROVINCE Rizqi Anggraini; Eka Nurmala Sari; Irfan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4400

Abstract

This study aims to determine, analyze and test the effect of auditor competence and work experience on computer-assisted audit techniques and their impact on audit quality. This type of research is quantitative. This research was conducted using a survey method by distributing questionnaires to auditors working at BPK representative office in North Sumatra Province. Sampling using saturated sampling with a total of 95 respondents. Data analysis was performed using path analysis techniques by using the SPSS program. The results of this research to show that work experience affects computer-assisted audit techniques, computer-assisted audit techniques affect audit quality, auditor competence affects audit quality, work experience affects audit quality. However, the auditor competence has no effect on computer-assisted audit techniques. The results of the Sobel test also prove that work experience affects audit quality through computer-assisted audit techniques but the auditor competence does not affect audit quality through computer-assisted audit techniques. These results conclude that computer-assisted audit techniques can mediate (intervening) work experience on audit quality.