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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 868 Documents
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THE EFFECT OF DIGITAL COMPETENCE, EMPLOYEE INNOVATION, AND TECHNOLOGY SUPPORT ON EMPLOYEE PERFORMANCE AT THE DEPARTMENT OF CULTURE AND TOURISM TANJUNGPINANG CITY Wahyurina; Sabri; Suyono
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19355009

Abstract

This study aims to determine the influence of Digital Competence, Innovation and Technological Support on Performance atTanjungpinang City Culture and Tourism Office. The population in this study amounted to 80 respondents, using a saturated sampling technique so that the entire population became a sample, namely 80 respondents. The sampling technique was carried out with a saturated sample. Data collection was carried out by distributing questionnaires to respondents. The collected data were processed using SPSS software. The results of the study show that partially, Digital Competence has a significant effect on employee performance with a significance value of <0.001 (<0.05), Innovation has a significant effect on employee performance with a significance value of 0.002 (<0.05), and technological support has a significant effect on employee performance with a significance value of 0.004 (<0.05). Simultaneously, digital competence, innovation and technological support have a significant effect on employee performance with a significance value of 0.001 (<0.05).
THE EFFECT OF GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL COSTS ON FINANCIAL PERFORMANCE WITH CSR DISCLOSURE AS MODERATION Thioly T. Sitanggang; Fahmi Natigor Nasution; Amlys Syahputra Silalahi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19357281

Abstract

This study aims to analyze the influence of green accounting , environmental performance, and environmental costs on financial performance with Corporate Social Responsibility (CSR) disclosure as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study uses a quantitative approach with a causal research type. The data used are secondary data obtained from annual reports and company sustainability reports. The study population includes 40 companies, with a sample of 26 companies determined through a purposive sampling technique, resulting in 104 panel data observations. Data analysis was performed using panel data regression with the help of EViews software, through the stages of descriptive statistics, classical assumption tests, regression model selection, and hypothesis testing. Based on the results of the study, green accounting and environmental performance have a positive but insignificant effect on financial performance, while environmental costs have a positive and significant effect. In the moderating role, CSR disclosure is unable to strengthen the effect of green accounting , but it is able to strengthen the effect of environmental performance, and weaken the effect of environmental costs on financial performance. These findings indicate that the role of CSR is contextual in moderating the relationship between variables.
From Fields to Festivities: Understanding the Cultural Essence of Pongal Shabir Ahmad Lone; Eugenia Vanina; Kulatunga Mudiyanselage Rohitha Dasanayaka; Alemayehu Erkihun Engida; Rawnaq Ara Parvin; R. Abida Begum; Javad Ahmad Mir; B. Sheela
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v6i1.5370

Abstract

Pongal is one of the most significant harvest festivals of South India, deeply rooted in agrarian life, cultural traditions, and spiritual gratitude. Celebrated mainly in Tamil Nadu, the festival marks the end of the harvest season and expresses thankfulness to nature, the Sun God, cattle, and the land that sustains life. This study explores the cultural essence of Pongal by tracing its journey from agricultural fields to vibrant festive rituals. The preparation of Pongal rice, community gatherings, traditional music, kolam designs, and cattle worship reflect a close relationship between humans and nature. Beyond its agricultural importance, Pongal serves as a symbol of social unity, shared labor, and collective joy, strengthening bonds within families and communities. The festival also highlights values of simplicity, sustainability, and respect for natural resources. By examining Pongal as both a cultural and social event, the study reveals how this harvest celebration continues to preserve South India’s cultural identity while adapting to modern social contexts.
Major Shift On Screen:Historical Significance Of New Wave Movies In Malayalam Akshara B S
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19356251

Abstract

The new wave Malayalam films played an important role in Indian film history and it introduced realistic social criticisicm and artistic experimentation in Malayalam movies. Directors like Adoor Gopalakrishnan G Aravindan ,K G George etc express to Kerala society in a more realistic manner and through their films they portrayed caste,class, gender and other social evils in more realistic manner. It is very relevant today to analyse how films can be used as historical sources. Films like 'Swayamvaram','Elippathayam','Uttarayanam','Kumari' captured Kerala's Complex socio political and cultural complexities.It also examine how Malayalam new wave movement influenced films of other Indian languages .Change in the representation of women in Malayalam movies,change in narrative structure,response of society about the social transformation in Kerala,and how new wave malayalam movies were accepted globally and screened in film festivals were analysed.aNew wave movies were entirely different from commercial movies.It challenged mainstream narratives and introduced realistic and complex themes .To analyse Kerala's shift from traditional society to modern,new wave malayalam movies served as a historical document.This paper examines how new wave malayalam movies reshaped India's film narration,and how much a new wave malayalam movie can be used as a powerful historical source.
Kashmir Valley As A Timeless Tourist Destination: A Historical Study Shabir Ahmad Lone; Indira P Suryavanshi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v6i1.5372

Abstract

Kashmir Valley has long been celebrated as a timeless tourist destination, attracting travelers, pilgrims, scholars, and rulers across centuries. This qualitative study explores the historical evolution of tourism in the Kashmir Valley by examining travel accounts, historical texts, cultural traditions, and heritage sites. From ancient times, Kashmir served as a center of spiritual pilgrimage, learning, and natural retreat, drawing visitors due to its scenic landscapes, sacred shrines, and rich cultural life. During the medieval period, Sufi traditions, Mughal patronage, and artistic developments further enhanced the valley’s appeal. In the colonial and post-colonial eras, Kashmir emerged as a prominent leisure destination, shaping modern tourism infrastructure while retaining its historical charm. The study highlights how geography, culture, spirituality, and hospitality collectively contributed to Kashmir’s enduring tourist identity. By emphasizing continuity and transformation, the paper underscores the historical depth of tourism in Kashmir Valley and its significance in understanding the region’s cultural and economic heritage.
THE INFLUENCE OF OCCUPATIONAL SAFETY AND MOTIVATION ON WORK PRODUCTIVITY MEDIATED BY EDUCATION AND TRAINING IN A PRIVATE PHARMACEUTICAL COMPANY, JAKARTA Reza Adrian; PM. Budi Haryono; Fushen
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19355747

Abstract

Work productivity is crucial for achieving organizational goals. Using education and training as mediating variables, this study investigates how occupational safety and work motivation influence the work productivity of employees at PT X in Jakarta. A quantitative approach was used in conjunction with a survey. After asking PT X employees to complete the survey, the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method was used to analyze the data. The results showed that work motivation had a positive and significant effect on education and training, as well as work productivity. Conversely, occupational safety did not affect work productivity or education and training. Furthermore, training and education were shown to be unable to control the relationship between occupational safety and work motivation on work productivity. Compared with perceptions of occupational safety and existing education and training programs, these findings indicate that motivation has a greater influence on increasing work productivity at PT X. Therefore, the company should evaluate its education and training programs and strengthen strategies to improve work motivation to meet operational needs and improve work productivity.
Exploring Religious Tourism Spots In Srinagar District Of Kashmir Valley – A Historical Study Shabir Ahmad Lone; Dr. E. Ravi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

rinagar, the summer capital of Jammu and Kashmir, is often dubbed as the Venice of the East. Renowned through ancient times to the present, it has captivated travelers with its beauty. Serving as the backbone of Kashmir's economy, Srinagar attracts tourists from far and wide. While the district boasts numerous tourist spots, this document focuses solely on its religious sites, both renowned and lesser-known. The author's firsthand experiences shed light on Srinagar's significance as the nucleus of Kashmir's tourism industry.
Advancing Climate Resilience through Sustainable Forest Management: Integrating Ecosystem Response Modeling, Adaptation–Mitigation Strategies, and Carbon Conservation Frameworks Gazala Yousuf Mir
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Forest ecosystems are increasingly recognized as essential components in strengthening climate resilience and addressing the growing challenges posed by global climate change. Effective forest management not only supports ecological stability but also contributes significantly to climate change mitigation and adaptation efforts. With the rising intensity and frequency of extreme climatic events, traditional forest management approaches require transformation toward more adaptive, science-based, and forward-looking strategies. This study emphasizes the integration of adaptation and mitigation measures within the framework of Sustainable Forest Management (SFM) to enhance ecosystem stability and long-term resilience. Anticipating how forest species and ecological processes respond to variations in temperature, precipitation patterns, and climatic extremes is fundamental for informed decision-making. The use of advanced monitoring technologies, predictive modeling, and early-warning systems enables managers to detect ecological shifts, including species redistribution, altered growth dynamics, and increased vulnerability to disturbances. Adaptation strategies involve modifying silvicultural practices, adjusting harvesting regimes, promoting climate-tolerant species, and improving overall forest productivity and regeneration capacity. Simultaneously, mitigation measures focus on strengthening carbon sequestration through afforestation, reforestation, improved forest conservation, and sustainable utilization of forest resources. The combined implementation of adaptation and mitigation strategies enhances forests’ capacity to function as resilient ecosystems while contributing to the reduction of greenhouse gas emissions. Given the critical role forests play in regulating the global carbon cycle, integrating carbon management into routine forestry practices is essential for achieving international climate objectives. A comprehensive and balanced management approach that incorporates ecological sustainability, economic viability, and social well-being is therefore necessary to ensure that forests continue to deliver ecosystem services and maintain their resilience under future climate uncertainties.

Page 87 of 87 | Total Record : 868

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