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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 918 Documents
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THE ROLE OF INTERNAL CONTROL SYSTEMS AND BEHAVIORAL ACCOUNTING ON THE EFFECTIVENESS OF PHILANTHROPIC FUND COLLECTION IN NORTH SUMATRA: MODERATION OF AMIL BEHAVIOR Armansyah; Maya Sari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19995103

Abstract

This study aims to analyze the influence of internal control and behavioral accounting on the effectiveness of philanthropic fundraising, with amil behavior as a mediating variable. This study uses a quantitative approach with a survey method, where data are analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The test results indicate that internal control and behavioral accounting have a positive and significant effect on the effectiveness of philanthropic fundraising. In addition, both variables also have a significant effect on amil behavior. The results of the indirect effect test prove that amil behavior is able to significantly mediate the relationship between internal control and behavioral accounting on the effectiveness of philanthropic fundraising. This finding confirms that the effectiveness of philanthropic fundraising is not only determined by organizational systems and procedures, but is also greatly influenced by the behavior of amil as the main implementer of fundraising activities.
FINANCIAL BEHAVIORAL BIASES (PRESENT BIAS AND OVERCONFIDENCE) ON CONSUMER DEBT DECISION MAKING AMONG MANUFACTURING WORKERS IN BATAM Etty Sri Wahyuni; Henry Aspan; Faris Ramadhan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19969283

Abstract

This study investigates the influence of present bias and overconfidence on consumer debt decision-making among manufacturing workers in Batam, Indonesia, incorporating financial literacy as a moderating variable. Batam, a strategic free trade zone and major industrial hub, faces a growing phenomenon of consumer over-indebtedness fueled by the rapid expansion of digital lending platforms and online loans among its workforce. A quantitative cross-sectional survey design was employed, with a sample of 215 manufacturing workers drawn from Batam’s major industrial estates through purposive sampling. Data were collected via validated Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that: (1) present bias exerts the strongest positive and significant effect on consumer debt decisions (β = 0.387; p < 0.001); (2) overconfidence positively and significantly affects consumer debt decisions (β = 0.294; p < 0.001); (3) financial literacy significantly weakens the relationship between present bias and consumer debt decisions (β = –0.168; p < 0.01); however, (4) financial literacy does not significantly moderate the relationship between overconfidence and consumer debt decisions (β = –0.074; p > 0.05). These findings reveal an asymmetric moderation effect, indicating that conventional financial education is effective in mitigating present bias but insufficient in reducing overconfidence, which requires fundamentally different intervention approaches targeting metacognition rather than knowledge acquisition. The study contributes to behavioral finance literature by extending the application of hyperbolic discounting and overconfidence theories to consumer debt contexts in developing-country industrial zones and offers practical implications for financial regulators and corporate financial wellness programs.
THE EFFECT OF TAX AWARENESS AND PERCEIVED EQUITY ON TAX COMPLIANCE OF DIGITAL ECONOMY ACTORS IN BATAM: THE MODERATING ROLE OF VAT ON ELECTRONIC TRANSACTION (PPN PMSE) COLLECTION POLICY Faris Ramadhan; Etty Sri Wahyuni; Mercy Reyne Marlina Tirayoh; Benni Sumarman; Basri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19982491

Abstract

The rapid expansion of Indonesia’s digital economy demands a strengthened digital taxation framework. This study examines the effect of tax awareness and perceived equity on tax compliance among digital economy actors in Batam, Indonesia’s largest Free Trade Zone (FTZ), with the Value Added Tax on Electronically Traded Transactions (PPN PMSE) collection policy serving as a moderating variable. Using a quantitative cross-sectional survey, data were collected from 198 digital economy actors across Batam’s major e-commerce ecosystems through validated Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that: (1) tax awareness exerts the strongest positive and significant effect on tax compliance (β = 0.412; p < 0.001; f² = 0.224); (2) perceived equity positively and significantly affects tax compliance (β = 0.318; p < 0.001; f² = 0.138); (3) the PPN PMSE collection policy positively and significantly moderates the tax awareness–compliance relationship (β = 0.147; p < 0.01); however, (4) the PPN PMSE collection policy does not significantly moderate the perceived equity–compliance relationship (β = 0.063; p > 0.05). These findings reveal an asymmetric moderation effect: platform-based VAT collection functions as a behavioral nudge that amplifies tax awareness effects but is structurally incapable of correcting deeply rooted perceptions of tax inequity—particularly the perceived unfairness between FTZ-based and non-FTZ digital sellers, and between digital and conventional businesses. The study contributes to digital taxation literature by integrating the Slippery Slope Framework with Nudge Theory, empirically demonstrating the conditional and asymmetric moderating capacity of third-party collection mechanisms, and identifying a novel “spatial equity” dimension relevant to free trade zone taxation. Practical implications are offered for Indonesia’s Coretax administration reform and the design of differentiated compliance strategies.
THE URGENCY OF CRIMINALIZING DOXING AS A CYBER CRIME IN INDONESIAN CRIMINAL LAW Olden Siahaan; Rahmayanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19979962

Abstract

The rapid development of digital technology in Indonesia has given rise to new forms of cybercrime, including doxing—the unauthorized collection and public dissemination of personal data with the intent to intimidate, harass, or cause harm. Despite the escalating prevalence of doxing incidents, particularly targeting journalists, activists, and ordinary citizens, Indonesian criminal law does not yet contain a specific provision that explicitly criminalizes doxing as a distinct cyber offense. This study examines the urgency of criminalizing doxing within the framework of Indonesian criminal law by employing normative legal research with statutory, conceptual, and comparative approaches. The analysis evaluates the adequacy of existing legal instruments—namely Law No. 1 of 2024 on Electronic Information and Transactions (ITE Law) and Law No. 27 of 2022 on Personal Data Protection (PDP Law)—in addressing doxing. Furthermore, a comparative analysis is conducted with the legal frameworks of Hong Kong, Singapore, and the European Union. The findings reveal that current Indonesian regulations are insufficient to address the specific characteristics of doxing, creating a significant legal vacuum. The study concludes that Indonesia urgently requires explicit criminalization of doxing, supported by clear legal definitions, graduated sanctions, and robust enforcement mechanisms aligned with international human rights standards.
ANALYSIS OF THE INFLUENCE OF DIVIDEND POLICY ON STOCK VOLATILITY OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Andi Izatul Fiddah; Amraeni; Nursinah Amrullah; Ririn Mardhani Syakur
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19972342

Abstract

This study aims to examine how the dividend payout ratio and dividend yield impact stock price volatility, with inflation as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2023. Secondary data are used in this study, drawn from financial statements and annual reports. This study includes manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2023, as well as those that have held an IPO since at least 2018. Forty-four companies met the research criteria, selected using a purposive sampling method. This study used multiple regression analysis. The results show that only the dividend payout ratio significantly influences stock price volatility. Stock prices are riskier when the dividend payout ratio is more dynamic, and vice versa. The study also shows that the dividend payout ratio and dividend yield do not affect stock price volatility.
THE IMPACT OF FLURAL LIVING'S CONSUMPTION BEHAVIOR ON STATE REVENUE AFTER A 12% VAT INCREASE Dillah Faradilla Hasanah; Nurlaila Syarifah Asfo; Andi Sutra Rimba; Andi Sumarlin K
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19973372

Abstract

The increase in Value Added Tax (VAT) to 12% in Indonesia has had various impacts on people's consumption patterns, especially in the natural living lifestyle that reflects sustainable, experience-based, and digital consumption. This study aims to analyze the impact of the consumption behavior of natural living on state revenues following the VAT increase policy. A quantitative approach was used with a survey method of 500 respondents from five major cities in Indonesia. Primary data was collected through an online questionnaire, while secondary data was obtained from official government reports and related literature. The increase in Value Added Tax (VAT) to 12%, implemented in Indonesia in 2022, has triggered significant changes in consumer behavior, particularly in the Flural Living segment. This article aims to analyze the impact of Flural Living's consumer behavior on state revenue following the VAT increase. Utilizing statistical data and relevant case studies, this article will discuss how changes in consumer behavior can affect state revenue through increases or decreases in the consumption of goods and services. The analysis is expected to provide insights for policymakers in formulating more effective tax strategies. This study concludes that a sustainable living lifestyle is a potential source of increased state revenue from VAT. However, incentive policies to encourage sustainable consumption and public education to raise awareness of tax contributions are needed. These results are expected to provide input to the government in formulating a more inclusive tax strategy and supporting sustainable economic development.
THE EFFECT OF SERVICE QUALITY, BRAND IMAGE AND PROMOTION ON CUSTOMER SATISFACTION AT CV. ABC HARDWARE INDUSTRY MEDAN SUNGGAL Yessica Andiny Chandra; Friska Rosanti Zega; Helen Aurora; Nirwana Br Bangun; Jarungjung Hutagaol
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19970753

Abstract

This study aims to determine and analyze the effect of service quality, brand image, and promotion on customer satisfaction at CV ABC Hardware Industry Medan Sunggal using a quantitative descriptive correlational approach. The sample consisted of 62 respondents selected through simple random sampling using the Slovin formula from customers who made transactions during January–July 2025. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS, including validity, reliability, classical assumption tests, t-test, F-test, and coefficient of determination. The results show that partially service quality (t-value 2.778; sig 0.007), brand image (t-value 4.405; sig 0.000), and promotion (t-value 2.439; sig 0.018) have a significant effect on customer satisfaction, and simultaneously these three variables also have a significant effect with an F-value of 212.456 and sig 0.000. The Adjusted R Square value of 0.912 indicates that 91.2% of the variation in customer satisfaction can be explained by service quality, brand image, and promotion.
Continuous and Comprehensive Evaluation in School Education: A Critical Qualitative Review of Its Conceptual Framework, Implementation Practices, and Challenges. Dr. Aadil Hussain Mir
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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

Abstract

Continuous and Comprehensive Evaluation (CCE) represents a major reform in educational assessment, aiming to shift from traditional examination-oriented practices to a more holistic and continuous evaluation of students’ overall development. This qualitative review paper critically examines the conceptual foundations, implementation practices, advantages, and challenges associated with CCE in school education. Drawing upon policy documents, theoretical perspectives, and existing empirical studies, the paper highlights that CCE promotes formative assessment, encourages regular learning, reduces examination-related stress, and enhances student engagement and participation in the learning process. It also supports the assessment of both scholastic and co-scholastic domains, thereby fostering holistic development. However, despite its progressive intent, the implementation of CCE has faced several challenges, including inadequate teacher training, increased administrative workload, lack of clarity in evaluation procedures, and limited infrastructural support in schools. These constraints have affected the consistency and effectiveness of its application across different educational contexts. The paper concludes that while CCE has significant potential to transform assessment practices, its success depends on systemic reforms, continuous professional development of teachers, and context-specific adaptations to ensure meaningful and effective implementation in schools.
EVALUATION OF THE EFFECTIVENESS OF THE IMPLEMENTATION OF SERVICE STANDARD POLICIES ON SERVICE QUALITY IN THE CALIBRATION LABORATORY OF THE TESTING AND TESTING UPT MEDAN GOODS QUALITY CERTIFICATION Eka Farra Dewi Sitompul; Sukaria Sinulingga; Fadli; Sugih Arto; Syafrizal Helmi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19968910

Abstract

This study aims Optimal and excellent public service, the expectation of all citizens, serves as a benchmark for the performance of public service institutions/agencies. Describing public dissatisfaction with public services will consistently inform government improvements in evaluating implemented policies To achieve these goals, good, high-quality service is required.Because good, quality service can help the government achieve these goals. Service is crucial for every citizen, as the better the quality of service provided, the greater the public's trust in the government operating in that service sector. Service standards are benchmarks used as guidelines for service delivery and as a reference for assessing service quality as an obligation and promise of service providers to the public in the context of providing quality, fast, easy, affordable, and orderly services. , a hypothesis is a temporary answer to a research problem, where the problem statement can be a statement about the relationship between two or more variables, comparisons, or independent variables
THE EFFECT OF PROFITABILITY, ASSET GROWTH AND SALES GROWTH ON CAPITAL STRUCTURE IN MANUFACTURING COMPANIES IN THE SUB-SECTOR COSMETICS AND HOUSEHOLD LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019-2023 Arsya Ardana; Jummaini; Rico Nur Ilham; Ghazali Syamni
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19982063

Abstract

This study aims to examine the effect of profitability, asset growth, and sales growth on capital structure in Cosmetics and Household sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The capital structure in this study is proxied by the Debt to Asset Ratio (DAR), profitability is proxied by Return on Assets (ROA), asset growth is proxied by asset growth (AG) and sales growth is proxied by sales growth (SG). The data collection technique uses secondary data in the form of financial reports accessed from the official website www.idx.co.id and also from the website of each company. The sample used in this study is a cosmetics and household company listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample selection used a purposive sampling technique with a population of 7 companies and a sample of 6 companies according to the established criteria. Then the data that has been collected is then processed using eviews, the data analysis method used in this study is panel data regression analysis. The results of the study indicate that profitability has a negative and significant effect on capital structure, asset growth has a negative and significant effect on capital structure, while sales growth has a positive but insignificant effect on capital structure in cosmetics and household companies listed on the Indonesia Stock Exchange for the period 2019-2023. Further research can consider the influence of these variables and expand the scope of research to other industrial sectors. The results of this study not only provide new insights into the financial management situation in companies, but can also be a basis for further refining and developing existing theories.

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