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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 841 Documents
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ANALYSIS OF FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD WITH EXTERNAL AUDIT QUALITY AS A MODERATING VARIABLE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2023 Nuri Wandasari; Rina Br Bukit; Narumondang Bulan Siregar
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.v5i6.4809

Abstract

This study aims to analyze and determine the influence of the elements of the Fraud Hexagon Theory in detecting financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2023. Furthermore, this study also aims to determine whether External Audit Quality can be used as a moderating variable in this study. The population in this study was 92 property and real estate companies. Purposive sampling was used to select 29 companies with 145 analysis units. The data used were secondary data derived from company financial reports accessible through the Indonesia Stock Exchange website ( www.idx.co.id ) and related company websites . The results show that Financial Stability partially has a significant positive effect on financial statement fraud and CEO's Educational Background partially has a significant negative effect on financial statement fraud. Meanwhile, Cooperation with Government Projects, Ineffective Monitoring , Change in Auditor , Frequent Number of CEO's Picture have no effect on financial statement fraud. Meanwhile, the results of the Moderated Regression Analysis test in this study indicate that the moderating variable External Audit Quality is only able to moderate the relationship between Financial Stability's influence on Financial Statement Fraud.
STRATEGY FOR STRENGTHENING THE INSTITUTION OF WOMEN'S FARMING GROUPS IN AN EFFORT TO SUPPORT FAMILY FOOD INDEPENDENCE IN KALIMANAH DISTRICT PURBALINGGA REGENCY Tutut Dwi Purwani; Tyas Retno Wulan; Hariyadi
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.v5i6.4828

Abstract

The Women Farmers Group (KWT) is a forum for women to participate in advancing the agricultural sector, encouraging innovation, economic independence, and improving the welfare of families and communities. KWT plays a strategic role in supporting family food independence while strengthening national food security. However, not all KWTs have strong and sustainable institutions. This study aims to map the institutional conditions of KWT and formulate institutional strengthening strategies in an effort to support family food independence in Kalimanah District, Purbalingga Regency. The study uses a qualitative approach with data collection techniques through in-depth interviews, direct observation, Focus Group Discussion (FGD), and document study. Informants were determined using purposive sampling by selecting three KWTs that represent different institutional conditions, namely KWT Aglonema (advanced), KWT Sri Lestari (developing), and KWT Melati (declining). Data analysis was conducted using a SWOT approach combined with Richard Scott's institutional theory, which includes regulatory, normative, and cognitive pillars. The results showed that the institutional conditions of KWTs in Kalimanah Subdistrict varied, influenced by leadership, member participation, internal rules, and external support. Institutional strengthening strategies were directed at increasing human resource capacity, strengthening organizational systems, partnerships, diversifying yard-based food activities, and optimizing the role of agricultural extension workers. Sustainable institutional strengthening of KWT is expected to increase the role of women farmers in achieving family food self-sufficiency.
THE EFFECT OF PERFORMANCE RECOGNITION AND WORK-LIFE BALANCE ON EMPLOYEE PERFORMANCE WITH EMPLOYEE JOB SATISFACTION AS AN INTERVENING VARIABLE AT PT. BANK MANDIRI OUTLET PRIORITY OF MEDAN PULAU PINANG Angela Kezia Sianturi; Prihatin Lumbanraja2; Nismah Penjaitan
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.v5i6.4838

Abstract

This study aims to analyze the effect of performance recognition and work-life balance on employee job satisfaction at PT. Bank Mandiri Priority Outlet Medan Pulau Pinang. It also examines the influence of performance recognition, work-life balance, and employee job satisfaction on employee performance at the same institution. Additionally, it investigates the indirect effect of performance recognition and work-life balance on employee performance through employee job satisfaction. The research employs an associative method, with a sample of 93 employees. Path analysis was conducted using SPSS 27 software. The results indicate that performance recognition has a positive and significant effect on employee job satisfaction. Work-life balance also positively and significantly influences employee job satisfaction. Performance recognition, work-life balance, and job satisfaction each have a positive and significant direct effect on employee performance. Furthermore, performance recognition and work-life balance indirectly and positively influence employee performance through the mediating role of job satisfaction
THE INFLUENCE OF INDEPENDENT BOARD OF COMMISSIONERS AND ENVIRONMENTAL DISCLOSURE ON FIRM VALUE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE IN CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2024. Moza Safira; Fahmi Natigor Nasution; Ibnu Austrindanney Sina Azhar
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.v5i6.4858

Abstract

This study aims to analyze the influence of independent board of commissioners and environmental disclosure on firm value with financial performance as a moderating variable in consumer goods sector companies listed on the Indonesia Stock Exchange in 2021-2024. This study employs a quantitative approach. The research population consists of consumer goods sector companies listed on the Indonesia Stock Exchange in 2021-2024, with a sample of 22 companies selected using purposive sampling technique, resulting in 88 observations during the research period. The type of data used is secondary data, and the data analysis techniques employed are panel data regression and Moderated Regression Analysis (MRA). The research findings indicate that an independent board of commissioners has a positive and significant effect on firm value, environmental disclosure has a negative and significant effect on firm value, and financial performance significantly moderates and strengthens the influence of an independent board of commissioners on firm value.
POST-MERGER BUSINESS SUSTAINABILITY STRATEGY AT PT SANDANG JAYA ABADI IN FACING COMPETITION IN THE GARMENT INDUSTRY IN BANDUNG Anes Salim; Ridlwan Muttaqin; Ezra Karamang
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.v5i6.4909

Abstract

This study aims to analyze the business sustainability strategy of PT Sandang Jaya Abadi after the merger with SGJB Group in facing competition in the baby garment industry in Bandung. This study uses a qualitative descriptive method through interviews, observations, and company document studies. The analysis was conducted using the PESTEL and Porter's Five Forces models to assess the external conditions of the industry, as well as the IFE and EFE matrices to identify the company's internal and external factors. Furthermore, SWOT and TOWS were used to formulate alternative business sustainability strategies, and the Business Model Canvas was used to describe the company's post-merger business model. The results show that the company has strengths in production flexibility and stable product quality, but weak digital integration, high COGS, and post-merger operational coordination are the main obstacles. Opportunities come from increasing demand in e-commerce and local product trends, while threats arise from cheap imported products and price competition. Recommended strategies include production cost efficiency, operational system digitization, strengthening quality control, and optimizing digital-based marketing. This study is expected to serve as a reference for management in determining the direction of future business development strategies.
FARMER GROUP DEVELOPMENT STRATEGY IN SUNGAI RAYA SUB-DISTRICT EAST ACEH REGENCY Adhiana; Chaidir; Setia Budi; Nove Rina Br Ginting
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.v5i6.4913

Abstract

The study aims to formulate a strategy for developing farmer groups in Sungai Raya District. This study uses a descriptive approach with a SWOT analysis to identify the actual conditions of farmers, while Analytical Business Questions Model (ABQM) was applied to determine priority strategies based on the urgency of the problem and institutional potential. Data were obtained through observation, interviews, and documentation of farmer group in 13 villages. The results showed that Sungai Raya District has significant agricultural potential, supported by land availability, commodity diversity, and support from agricultural extension workers. However, several weakness exist, such as limited capacity, utilizing agricultural technology, increasing access to capital, and developing innovations based on the experience of farmer group members are key factors in supporting the sustainability of farmer groups.
THE EFFECT OF EXPERIENTIAL MARKETING AND PERCEIVED PRICE ON CUSTOMER LOYALTY: THE MEDIATING ROLE OF CUSTOMER SATISFACTION AND REVISIT INTENTION Syamsul Bahri
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.v5i6.4921

Abstract

Indonesia is a beautiful archipelago, with its mountainous terrain making it a popular tourist destination. One such location is Lake Lut Tawar in Central Aceh Regency, ideal for camping. Companies must improve customer satisfaction and loyalty due to the intense competition in the Indonesian tourism industry, which attracts both domestic and international visitors. Customer loyalty is the dependent variable in this study, and customer satisfaction and revisit intention are the intervening variables. The independent variables examined in this study are experiential marketing and perceived price. The results show that experiential marketing has been shown to increase customer satisfaction; perceived price has been shown to increase customer satisfaction; experiential marketing has been shown to increase revisit intention; perceived price has been shown to increase revisit intention; experiential marketing has not been able to increase customer loyalty; perceived price has been shown to increase customer loyalty; customer satisfaction has been shown to increase customer loyalty; revisit intention has been shown to increase customer loyalty. In addition, customer satisfaction has a positive and significant effect on customer loyalty. This shows that when customer satisfaction increases, customer loyalty will increase; customer satisfaction cannot mediate the relationship between experiential marketing and customer loyalty. and finally, revisit intention partially mediates the relationship between perceived price and customer loyalty.
EVALUATION OF THE IMPLEMENTATION OF THE GOVERNMENT PURCHASE PRICE GRATITUDE ABSORPTION PROGRAM IN XXX DISTRICT, ACEH PROVINCE Rusdi Faizin; Dedy Darmansyah; Maulidil Fajri; Ina Yuyun
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.v5i6.4922

Abstract

This study aims to evaluate the effectiveness of the implementation of the Government Purchase Price (HPP) policy in XXX Regency, a rice production center in Aceh Province. The method used in this study is the Importance-Performance Analysis (IPA) approach to assess farmer satisfaction and perceptions of the Government Purchase Price policy. The results show that most indicators have a high level of importance and performance, such as the availability of fertilizers and pesticides, land productivity, facilities and infrastructure, the availability of extension workers, and government program support. These factors are the main strengths that need to be maintained to maintain the sustainability of farming businesses. However, several important aspects were also found to have low performance, such as the price of grain according to the Government Purchase Price, transparency and speed of absorption by Bulog, access to financing, and suboptimal farmer institutions. This indicates the need for more attention to the agricultural marketing system and empowerment of farmer institutions to improve the welfare and competitiveness of farmers in XXX Regency.
THE EFFECT OF JOB DESCRIPTION CLARITY AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE WITH WORK DISCIPLINE AS AN INTERVENING VARIABLE AT MNC FINANCE AREA ACEH Syafrizal Lubis; Yeni Absah; Evawany Yunita Aritonang
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.v5i6.4950

Abstract

This study aims to analyze the influence of job description clarity and work motivation on employee performance, with work discipline as an intervening variable at PT MNC Finance Aceh Area. The background of this study is based on the post-pandemic phenomenon that causes unclear division of tasks and responsibilities between divisions, low work motivation, and inconsistency in employee discipline, which impacts target achievement and work effectiveness. This study uses a path analysis method with a census approach, involving 60 employee respondents at PT MNC Finance Aceh Area. The results show that job description clarity has a positive effect on employee performance, although the direct effect is not significant. However, the indirect effect through work discipline makes a strong contribution to improving performance. Work motivation also has a positive but relatively weak effect on performance, and a positive effect on work discipline with a smaller effect than job description. Work discipline is proven to have a positive and significant effect on employee performance, and acts as a partial intervening variable that strengthens the relationship between job description clarity and work motivation on performance. Overall, the research results confirm that improving employee performance at PT MNC Finance Area Aceh can be achieved through clear job descriptions, increasing motivation, and consistent work discipline development.
CHALLENGES AND OPPORTUNITIES IN IMPLEMENTING SUSTAINABLE HRM IN DEVELOPING COUNTRIES Ashari Ariandi Nasution; Akhmad Soleh Rowandi Siregar; Zulmi Syahputra; Hairul Hanafi Purba; Rizki Adha; Malik Syahputra Purba; Rakesh Sitepu; Anggia Sari Lubis
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.v5i6.4951

Abstract

Sustainable Human Resource Management (Sustainable HRM) has gained increasing attention as organizations seek to balance economic performance, social responsibility, and environmental sustainability. In developing countries, the implementation of Sustainable HRM presents unique challenges and opportunities due to economic constraints, institutional limitations, cultural diversity, and varying levels of technological readiness. This paper aims to examine the key challenges faced by organizations in adopting Sustainable HRM practices in developing countries, including limited resources, lack of awareness, weak regulatory frameworks, and resistance to change. At the same time, it explores emerging opportunities such as digital transformation, growing stakeholder pressure for sustainability, and the potential of human capital development to support long-term organizational and societal goals. By reviewing relevant literature and contextual factors, this study highlights the strategic role of HRM in promoting sustainable development. The findings are expected to contribute to a deeper understanding of how organizations in developing countries can leverage Sustainable HRM as a driver of competitive advantage and sustainable growth.

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