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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 941 Documents
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BREAK-EVEN POINT (BEP) ANALYSIS OF THE IMPACT OF PAYMENT METHODS AND SALES VOLUME ON HEIHO HEALTHY FOOD CATERING BUSINESS IN DEPOK, 2024 Tumanggor, Mutawaqil Bilah; Samosir, Suhaila Husna; Sri Fitria Jayusman; Lienda Millania Ladya
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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Abstract

Advances in digital technology have encouraged small and medium-sized enterprises (SMEs) to shift to cashless payment systems, including the Quick Response Code Indonesian Standard (QRIS). This study aims to assess the effect of QRIS implementation on the cost structure, profitability, and break-even point (BEP) of Heiho Healthy Food Catering in Depok in 2024. The method used is BEP analysis, taking into account an additional cost of 0.3% in the form of the Merchant Discount Rate (MDR) for QRIS transactions. The results show that before implementing QRIS, the contribution margin per unit was IDR 21,451.61 with a BEP of 3,131 units. After using QRIS without any adjustment to the selling price, the margin decreased to IDR 21,296.77, and the BEP increased to 3,155 units, indicating a higher risk to profitability if sales decline. However, increasing the selling price by 0.3% to IDR 50,150 per unit raised the margin to IDR 21,446.77, and the BEP decreased to 3,134 units, approaching the level before QRIS implementation. The findings indicate that QRIS can still generate profit, provided that it is accompanied by an appropriate pricing adjustment strategy to maintain margins and business efficiency.
THE INFLUENCE OF HUMAN RESOURCE PRACTICE AND CREATIVITY ON SMALL BUSINESS PERFORMANCE IN MEDAN JOHOR DISTRICT Angga Ardi Prasetya Siregar; Rindang Ni Bulan; Winda Ardiani
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
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Abstract

This study aims to determine the effect of Human Resource Practice and Creativity on MSME Business Performance in Medan Johor District. This type of research is quantitative research which is associative in nature. The population used in this study were MSME owners in Medan Johor District. Sampling was done non-randomly using judgment sampling technique. The number of respondents used as samples was 100 MSME units in Medan Johor District. The method of analysis of this research is statistical analysis using SPSS Version 25 software. Research Results There is a positive and significant influence of Human Resource Practice on MSME Business Performance in Medan Johor District. There is a positive and significant influence of Creativity on the Performance of MSMEs in Medan Johor District. There is a positive and significant influence of Human Resource Practice and Creativity on the Business Performance of MSMEs in Medan Johor District. From the results of the research conducted, it is obtained that Human Resource Practice is the dominant variable affecting MSME Business Performance in Medan Johor District by 65.8%, while the Creativity variable is the dominant variable affecting MSME Business Performance in Medan Johor District by 40.2%.
THE EFFECT OF WORK COMPETENCY, WORK ENVIRONMENT AND JOB SATISFACTION ON THE PERFORMANCE OF EMPLOYEES OF THE LEGAL BUREAU OF THE REGIONAL SECRETARIAT OF NORTH SUMATRA PROVINCE M. Rizki; Feni Tiona Br Simangunsong; Goval Sunici Conan Sinaga; Lina; Tri Siwi Agustina
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
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Abstract

Legal Bureau of the Regional Secretariat of North Sumatra Province, A government unit office functions as the main support unit in local government legal affairs, The establishment of this bureau began with the need to handle various legal issues related to local government policies, including the preparation of regional regulations, providing legal opinions, and government defense in legal cases. The total population in this study was 45 employees from the Legal Bureau of the North Sumatra Governor's Office, and saturated samples were used to analyze the results. The results showed that work competence influenced the results of 0.002<0.05 The estimated tvalue of 3.284 shows this, exceeding the critical value of 2.021. Positively and significantly employee performance, the work environment influences the results of 0.026<0.05 indicating that the work environment influences several aspects of employee performance. As evidence, note the calculated tvalue of 2.302>ttable 2.021. positively and significantly employee performance, as well as job satisfaction influences The pvalue of 0.003<0.05 indicates that job satisfaction influences employee performance. The fact that the predicted tvalue of 3.143 exceeds the ttable value of 2.021 positively and significantly affects employee performance. Overall, Job Competence, Work Environment, and Job Satisfaction have a positive and significant influence on Employee Performance.
FROM DISCOUNTS TO DECISIONS: THE ROLE OF BRAND REPUTATION IN TIKTOK GO'S F&B CONSUMER ECOSYSTEM Novia Fitri Yanti Saragih; Herning Indriastuti; Heni Rahayu Rahmawati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
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Abstract

This study aims to examine the effect of TikTok discount vouchers on consumer purchase decisions in the food and beverage (F&B) sector, with brand reputation as a mediating variable within the social commerce ecosystem. The growing use of TikTok Go as a promotional channel reflects a shift in consumer behavior from passive content exposure to transaction-driven digital engagement. However, the effectiveness of discount strategies in this context is not solely determined by price incentives, but also by perceived brand reputation. This research employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected through a survey of consumers who have used TikTok discount vouchers for F&B products. The results indicate that TikTok discount vouchers have a positive and significant effect on both brand reputation and purchase decisions. Furthermore, brand reputation significantly influences purchase decisions and acts as a mediating variable in the relationship between discount vouchers and purchase decisions. These findings suggest that the effectiveness of discount strategies in social commerce depends not only on price-based stimuli but also on the ability of brands to maintain a strong reputation. This study contributes to digital marketing literature by highlighting the integration of price promotions and brand perception in shaping consumer behavior.
THE EFFECT OF WORK ENVIRONMENT, SERVICE, CUSTOMER SATISFACTION ON EMPLOYEE PERFORMANCE AT COFFEE SHOP GEKO MEDAN CITY Alisahelga Ivana Meliala; Muhammad Alfaredo Tarigan; Kiki Rizky Priwanda Putri; Deni Faizal Mirza; Muhammaad Fadlan Mirza; Nurlina Harahap
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
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Abstract

This study aims to analyze the influence of work environment, service, customer satisfaction on employee performance at Coffee Shop Geko Medan City. The research sample was 30 respondents. Based on the results of the t hypothesis test, it can be concluded that work environment, service and customer satisfaction have a significant effect on employee performance. Based on the results of the F hypothesis test, it can be concluded that simultaneously/together work environment, service and customer satisfaction on employee performance with an Fcount 39.713 > Ftable 2.975 and a significance value of 0,000 < 0,05. Based on the analysis of the coefficient of determination, the coefficient of determination or Adjusted R-Square value of 0.800 or 80% of work environment, service and customer satisfaction on employee performance, while 20% is the influence of other variables that did not participate in this study.
ANALYSIS OF TAX COMPLIANCE AMONG MSMES IN SEMARANG: THE ROLE OF TAX LITERACY, TAX SOCIALIZATION, AND THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM Sri Kawuri; Ika Listyawati; Duffin; Dewi Rafiah Pakpahan; Adi Harianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
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Abstract

This study aims to analyze the effect of tax literacy, tax socialization, and the implementation of the Core Tax Administration System on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Semarang. MSMEs play a significant role in Indonesia’s economy; however, their level of tax compliance remains relatively low, creating challenges for optimizing tax revenue. Therefore, understanding the factors that influence compliance is essential. This research employs a quantitative approach using primary data collected through questionnaires distributed to MSME taxpayers in Semarang. The sampling technique used is purposive sampling, with criteria including active MSME actors who possess a Taxpayer Identification Number (NPWP). Data were analyzed using multiple linear regression to examine the relationship between independent variables tax literacy, tax socialization, and the Core Tax Administration System and the dependent variable, tax compliance. The results indicate that all three independent variables have a positive and significant effect on MSME tax compliance. The implementation of the Core Tax Administration System has the strongest influence, followed by tax literacy and tax socialization. These findings suggest that both behavioral factors (knowledge and awareness) and structural factors (system efficiency and accessibility) play important roles in shaping compliance behavior. In conclusion, improving MSME tax compliance in Semarang requires an integrated approach that enhances tax literacy, strengthens tax socialization programs, and ensures the effective implementation of digital tax systems. This study contributes to the existing literature by providing empirical evidence on the combined effects of these variables in a local context. The findings are expected to support policymakers in designing more effective tax strategies and improving overall tax administration.
THE INFLUENCE OF MOTIVATION, DISCIPLINE, AND WORK COMPETENCE ON EMPLOYEE PERFORMANCE AT THE BAWASLU SECRETARIAT OF NORTH SUMATRA PROVINCE Elisa Rusmayanti Sianturi; Sapta Pratama Sembiring; Melia Putri; Mila Yulia Herosian; Dwita Sakuntala
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
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This study aims to determine and analyze the influence of motivation, discipline and work competence on employee performance at the Secretariat of BAWASLU of North Sumatra Province. This type of research uses quantitative research. The research sample was 85 respondents. The data analysis method used multiple linear regression analysis. Based on the results of the t hypothesis test, it can be concluded that motivation has a significant effect on employee performance with a calculated tvalue of 3.313>ttable 1.990 and a significance value of 0.001<0.05, discipline has a significant effect on employee performance with a calculated tvalue of 3.835>ttable 1.990 and a significance value of 0.000<0.05 and competence has a significant effect on employee performance with a calculated tvalue of 3.01>ttable 1.990 and a significance value of 0.003<0.05. Based on the results of the F hypothesis test, it can be concluded that motivation, discipline, and competence simultaneously influence employee performance, with an Fvalue of 38.098 > ttable 2.720 and a significance value of 0.000 <0.05. Based on the coefficient of determination analysis, the coefficient of determination or Adjusted R-Square was obtained at 0.570, or 57% of motivation, discipline, and competence influence employee performance, while 43% is the influence of other variables not included in this study.
THE EFFECTIVENESS OF INSTAGRAM SOCIAL MEDIA MARKETING IN INCREASING BRAND AWARENESS OF THE INTEGRATED STATISTICS SERVICE OF BPS-STATISTICS TANGERANG REGENCY Reza Septian Pradana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
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The low utilization of the Integrated Statistics Service (PST) of BPS-Statistics Tangerang Regency indicates a problem in the level of public brand awareness, even though the quality of service is classified as very good, so a more effective communication strategy is needed through social media marketing, especially Instagram. This study aims to analyze the effectiveness of utilizing Instagram in increasing brand awareness of the PST BPS Tangerang Regency using a qualitative method through a case study approach, where data is collected through social media analytics-based observations and in-depth interviews with three internal sources, and analyzed comparatively between conditions in 2023 and 2024. The results of the study show a significant increase in the number and quality of Instagram content in 2024 compared to 2023, although the proportion of content specifically containing PST information is still relatively limited; however, the increase in audience interaction, the number of followers, and the increase in offline service users indicate that social media marketing through Instagram is effective in increasing brand awareness to reach the level of brand recognition and brand recall in the general public as well as brand dominance in the local government segment. The decline in online service users does not entirely reflect Instagram's ineffectiveness, but is influenced by external factors such as user behavior that does not follow service procedures, so strategy optimization is needed through increasing content variety and intensity, delivering more comprehensive service information, utilizing interactive features such as reels, and integrating email marketing to significantly increase engagement, loyalty, and conversion of service usage.
THE PRINCIPAL'S STRATEGY IN DEVELOPING EXTRACURRICULAR ACTIVITIES AT MTS TERPADU BERKAH PALANGKA RAYA Bambang; Musyarafah; Rio Irawan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
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The strategy of the madrasah principal at MTs Terpadu Berkah Palangka Raya in developing extracurricular activities with the main aim of fostering holistic student development, through extracurricular activities, it is necessary to make commitment efforts that consider the positive and negative impacts. This study aims to describe how the strategy for developing extracurricular activities at MTs Terpadu Berkah Palangka Raya. This study uses a descriptive qualitative method using data sources taken from three informants through in-depth interviews selected using purposive sampling techniques , the informants selected are the Madrasah Principal, Extracurricular Teacher, and Students participating in extracurricular activities at MTs Terpadu Berkah. All interview results were then analyzed using data reduction techniques, data presentation, and conclusion drawing. The results of the analysis in this study are: 1) Extracurricular activities at MTs Terpadu Berkah consist of 2 types of groups, namely 5 mandatory extracurriculars and 4 electives with a vision, mission and objectives that are closely related to the Qur'an. 2) The strategy for developing extracurricular activities at MTs Terpadu Berkah Palangka Raya consists of 3 steps, namely Strategy Formulation by forming a vision, mission and objectives. The principal uses SWOT analysis steps to find opportunities, threats, strengths and weaknesses. Followed by Strategy Implementation, namely forming an extracurricular organizational structure. Ending with Strategy Control in developing extracurricular activities at school, namely by setting standards, providing performance recognition, making work comparisons with work standards, and taking corrective actions that can be seen from weekly and monthly accountability reports, as well as attendance lists for each activity, both weekly and monthly.
THE INFLUENCE OF AUDIT TENURE, COMPANY SIZE, AUDIT ROTATION, AND PROFITABILITY ON GOING CONCERN AUDIT OPINION IN REAL ESTATE AND PROPERTY SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2024 Winnie Trecia; Hottua Samosir; Audris Lrticia; Felicia; Margaretha; Elfina Okto Posmaida Damanik
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
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The purpose of this study is to analyze and determine the effect of Audit Tenure, Company Size, Audit Rotation, and Profitability on Going Concern Audit Opinions in Sub Companies in the Real Estate and Property Sub-Sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research method used in this study is a quantitative research method. The population in this study consists of Property and Real Estate Sub-Sector companies listed on the IDX during the 2021–2024 period, and the sample used in this study is 100 samples. The research results indicate that audit tenure does not affect the going concern audit opinion. Company size has a positive effect on the going concern audit opinion. Audit rotation does not affect the going concern audit opinion. Profitability does not affect the going concern audit opinion. However, audit tenure, company size, audit rotation, and profitability simultaneously have an effect on the going concern audit opinion.

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