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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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FINANCIAL FEASIBILITY ANALYSIS OF SMALL AND MEDIUM ENTERPRISES: A CASE STUDY OF UD. MANGGENG FOOD IN MANGGENG DISTRICT, SOUTHWEST ACEH REGENCY Bagio; Cut Nidawati; Akhmad Baihaqi; Sri Handayani; Qhisthina Atikah; Safrika; Liston Siringo Ringo; Nana Ariska; Alfis Yuhendra
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.v5i6.4976

Abstract

This study analyzes the financial feasibility of the Manggeng Peanut business at UD. Manggeng Food in Southwest Aceh Regency. This agro-industrial MSME plays a strategic role in driving the local economy, but faces challenges from fluctuating raw material prices and supplies that impact cash flow instability. This quantitative descriptive study uses primary and secondary data from production activities in 2024 to evaluate the profitability and feasibility of the business. The analysis results show that this business is profitable with revenue of Rp. 195,437,334. The Revenue Cost (R/C) Ratio of 1.30 indicates business feasibility, where every Rp. 1,000 expenditure generates IDR . 1,300 in revenue. The Break Even Point (BEP) analysis supports these findings, showing that the actual selling volume and price of all product variants far exceed the break-even point, with the highest profit margin in the 1.3 kg package. It is concluded that the Manggeng Peanut business at UD. Manggeng Food is not only financially viable but also has a resilient financial foundation and profitable prospects for further development, despite the volatility of raw materials.
IMPLEMENTATION OF COMMUNITY BASED TOURISM IN MANAGING COMPETITIVE TOURIST VILLAGES: A QUALITATIVE STUDY OF KUTUH TOURIST VILLAGE I Wayan Chandra Adyatma; I Made Dwi Sumba Wirawan; I Made Dwi Harmana
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.v5i6.5005

Abstract

The development of community-based tourism villages is an important strategy for realizing sustainable and competitive tourism. The Community-Based Tourism (CBT) approach positions local communities as the primary actors in tourism management, including planning, implementation, and utilization of tourism products. This study aims to analyze the implementation of Community-Based Tourism in the management of Kutuh Tourism Village, Badung Regency, Bali Province, and to examine the role of the community, governance dynamics, and the contribution of CBT to the competitiveness of tourism villages. This study uses a qualitative approach with a case study design. Data were collected through in-depth interviews, participant observation, and documentation studies involving village governments, traditional villages, tourism village managers, Pokdarwis (tourism group groups), MSMEs, and community leaders as research informants. Data analysis was conducted using thematic analysis to identify key patterns and themes related to CBT implementation. The results show that CBT implementation in Kutuh Tourism Village has been ongoing, but is not yet fully optimal. Community participation is more dominant in the operational aspects of tourism, while involvement in strategic decision-making is still limited. The governance of tourism villages shows the dominance of certain actors, which has implications for limited space for community participation and the unequal distribution of tourism economic benefits. Nevertheless, the implementation of CBT contributes to increasing the competitiveness of tourist villages by strengthening local cultural identity and community involvement in tourism activities. This study concludes that strengthening community participation, enhancing human resource capacity, and improving more inclusive and transparent governance are essential prerequisites for optimizing the implementation of Community-Based Tourism in enhancing the competitiveness and sustainability of tourist villages.
THE EFFECT OF PROVIDING PHOTOSYNTHESIS BACTERIA DOSES ON THE GROWTH AND PRODUCTION OF RED CHILI VARIETIES (Capsicum annuum L.) Imelda Sari Harahap; Suryanyo; Wirdah Febrina 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.v5i6.5006

Abstract

Red chili cultivation still faces the obstacle of low productivity, so more efficient biofertilization innovations are needed, one of which is through the use of photosynthetic bacteria (PSB). This study aims to evaluate the effect of various PSB doses on the growth and production of three red chili varieties and test for their interaction. The study was conducted from May–August 2025 at the UMT Selatan experimental field using a factorial Randomized Block Design (RAK) with two factors, namely PSB dose (0, 5, 10, 15 ml/L) and varieties (Super Baja, Faruq, Ateng), each with three replications. A quantitative approach was used by measuring growth parameters (plant height, leaf area, stem diameter) and production (number of fruits, fruit weight per sample and per plot). The results showed that PSB had a very significant effect on all parameters, with a dose of 15 ml/L producing the highest vegetative growth and production. Variety also had a significant effect, with Super Baja showing the best performance. There was a significant interaction between PSB dose and variety, with the combination of B3V1 producing optimal production. This study concludes that PSB is effective as a biofertilizer to increase red chili productivity, with important implications for the development of environmentally friendly cultivation and agricultural input efficiency.
GREEN FOOD MARKETING AND LOCAL EMPOWERMENT: BRANDING THE LOCAL ECONOMY THROUGH THE FREE NUTRITIOUS MEAL PROGRAM Indra Welly Arifin; Hastuti Handayani Harahap; Frederick Rudy Sentosa Rajagukguk
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.v5i6.5007

Abstract

This study aims to analyze the role of green food marketing in the Free Nutritious Meal Program (MBG) as an instrument for improving community nutrition while empowering the local economy. The study used a descriptive qualitative approach with a literature review of various studies related to MBG, green marketing, MSMEs, and the latest local food innovations (2020–2025). The results show that the integration of green food marketing principles, product and packaging innovation, and digital transformation can increase the added value, image, and branding of the local economy. MBG not only ensures nutritional fulfillment for schoolchildren, toddlers, and pregnant women but also strengthens MSMEs, farmers, and local businesses through a sustainable supply chain. The developed integrative conceptual model combines nutritional fulfillment, economic empowerment, green marketing, and digitalization, thus creating synergy between public health, local economic growth, and environmental sustainability. These findings serve as the basis for recommendations for the government and stakeholders in optimizing MBG as a holistic and sustainable local development strategy.
NOURISHING THE MIND: INTEGRATING FREE NUTRITIONAL MEAL POLICY WITH PSYCHOLOGICAL DEVELOPMENT AND GREEN HUMAN RESOURCES IN ELEMENTARY SCHOOLS Frederick Rudy Sentosa Rajagukguk; Indra Welly Arifin; Hastuti Handayani Harahap
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.v5i6.5008

Abstract

The Free Nutritious Meal Program (MBG) is a strategic government policy aimed at improving the nutritional quality of elementary school children while strengthening human resource development from an early age. This study aims to analyze the nutritional status and consumption patterns of elementary school students, examine the influence of MBG on students' psychological development, particularly their concentration on learning, motivation, and school attendance, and evaluate the program's role in shaping healthy eating behaviors and sustainable lifestyle habits from a green human resource perspective. The research approach uses a descriptive qualitative method with literature and policy analysis, supported by empirical findings from previous studies and reports from international institutions. The results show that the Free Nutritious Meal Program contributes positively to improving students' nutritional status and shifting consumption patterns towards healthier ones. In addition, MBG has been shown to support increased concentration on learning, motivation, and school attendance. However, the integration of green human resource values ​​in the implementation of MBG is still not optimal and tends to be partial. Therefore, a holistic and sustainable MBG policy integration model is needed that involves schools, families, and communities. This study concludes that MBG functions not only as a nutritional fulfillment program but also as a strategic instrument for developing green human resources that are healthy, have character, and are sustainable from an early age.
FREE NUTRITIOUS MEALS AS A STRATEGY FOR INCLUSIVE GREEN DEVELOPMENT: SYNERGY OF NUTRITION POLICY, HUMAN RESOURCE DEVELOPMENT, AND POVERTY ALLEVIATION IN INDONESIA Hastuti Handayani Harahap; Frederick Rudy Sentosa Rajagukguk; Indra Welly Arifin
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.v5i6.5009

Abstract

Nutritional inequality and poverty remain structural problems that impact the quality of human resources and sustainable development in Indonesia. The Free Nutritional Meal Program (PMBG) is a strategic government policy aimed not only at improving the nutritional status of the community, particularly children and vulnerable groups, but also at supporting the development of high-quality and competitive human resources. This study aims to analyze the role of PMBG in improving community nutritional status, encouraging human resource development, and realizing synergies between nutrition policies, poverty alleviation, and inclusive green economic development. The research method used is a qualitative approach through literature review of various scientific studies, policy reports, and international publications. The results show that PMBG has great potential to improve the quality of community health and cognition, increase future workforce productivity, and create an economic multiplier effect through the involvement of MSMEs and the sustainable local agricultural sector. However, the implementation of this program also faces challenges, such as budget constraints, cross-sector coordination, and the sustainability of an environmentally friendly food supply chain. Therefore, optimizing PMBG as an inclusive green development strategy requires strengthening governance, integrating cross-sector policies, and active participation of local communities and businesses to provide long-term impacts on human development and the green economy in Indonesia.
THE INFLUENCE OF LEVERAGE, PROFITABILITY, COMPANY SIZE, AUDIT QUALITY, AND TAX AVOIDANCE ON EARNINGS MANAGEMENT WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLES IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Marihot PH Simarmata; Erlina; Khaira Amalia Fachrudin
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.v5i6.5014

Abstract

This study aims to analyze the influence of Leverage, Profitability, Company Size, Audit Quality, and Tax Avoidance on Earnings Management, with Independent Commissioners as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research uses a quantitative approach with a census method, where the entire population of mining companies listed on the IDX from 2021–2024, totaling 54 companies, was used as the sample. Data were analyzed using panel data regression analysis with the Random Effect Model (REM) selected through the Chow test and Hausman test. Earnings management was measured using the Kasznik (1999) discretionary accrual model. The results show that: (1) Leverage and Tax Avoidance have a positive and significant effect on earnings management. (2) Profitability, Company Size, and Audit Quality have a negative and significant effect on earnings management. (3) Independent Commissioners significantly weaken (moderate) the relationship between Leverage, Profitability, Company Size, and Audit Quality on Earnings Management. (4) Independent Commissioners are not significant in moderating the relationship between Tax Avoidance and Earnings Management. This study confirms that financial factors and corporate governance play an important role in earnings management practices in the mining sector. The presence of Independent Commissioners proves effective as a supervisory mechanism that can curb the tendency for earnings management, except in the context of tax avoidance practices. These findings provide an important contribution for investors, regulators, and management in evaluating the quality of financial statements and the effectiveness of good corporate governance.
ANALYSIS OF THE EXPORT COMPETITIVENESS OF INDONESIAN ARECA NUTS TO THE UNITED ARAB EMIRATES Fery Putra Alam Bara Munthe; Rulianda P Wibowo; Tavi Supriana
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.v5i6.5025

Abstract

This study aims to analyze the export competitiveness of Indonesian areca nut to the United Arab Emirates (UAE). The objective of the research is to evaluate the comparative advantage of Indonesian areca nut exports compared to other exporting countries such as India, Myanmar, Malaysia, and Thailand from 2013 to 2023 using the Revealed Comparative Advantage (RCA) method. The study uses secondary data collected from Trademap and UN Comtrade, focusing on the value and volume of areca nut exports. The results indicate that Indonesia has a relatively strong export competitiveness, as shown by RCA values consistently above 1 in several years. However, Indonesia faces competition from Myanmar and Thailand, which also demonstrate significant comparative advantages. The findings suggest that the Indonesian government should focus on improving export policies, ensuring product quality, and expanding market access to sustain and improve the competitiveness of Indonesian areca nut in the UAE market.
ETHICS IN OPERATIONS MANAGEMENT: A LITERATURE REVIEW FROM A MULTIDISCIPLINARY PERSPECTIVE Yanita; T. Hasinta Melani; Neza Lestari Putri; Nailah Salsabila; Sabila Zuina; Masyithah; Fauzan Jordi
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.v5i6.5037

Abstract

This article presents a comprehensive literature review integrating six scholarly works related to ethics in operations management. The review encompasses various perspectives, including business ethics and corporate social responsibility (CSR), organizational culture, Islamic business ethics principles, case studies on ethical operational practices in small and medium enterprises (SMEs), and the influence of Artificial Intelligence (AI) on operational efficiency. The research employs a systematic literature review method by analyzing articles from reputable academic sources. The findings indicate that ethics plays a significant role in improving operational performance, strengthening public trust, enhancing organizational culture, supporting business sustainability, and minimizing operational risks. Additionally, the implementation of AI demonstrates substantial efficiency improvements but requires careful ethical governance related to privacy, data security, and social impact. Overall, ethics in operations management is a crucial component that influences organizational effectiveness and long-term sustainability.
Impact and Legal Challenges of Artificial Intelligence Violating Human Rights: A Socio-Legal Study Mohd Aamir Malik
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.v5i6.5040

Abstract

Artificial intelligence (AI) technologies have experienced a massive developmental process and have created unheard opportunities in several industries. But it has created a major alert related to plundering of basic human rights as well. Anthony M and Anthony have highlighted some of the issues with AI as bias in algorithms that endangers fair trial and equality, mass surveillance that imposes on privacy and freedom of expression. This socio-legal research examines the way the development of AI affects the protection of human rights and how the law in various states aces the challenge of addressing AI-generated rights infringements. Based on the concept of international human rights and the new jurisprudence, the research demonstrates an accountability, transparency and ethical protection regulation gap. It ends with a call to promote a humanistic vision of the law that would put innovation in line with respect of rights.

Page 84 of 85 | Total Record : 841

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