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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 1,109 Documents
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HUMAN CENTRIC DIGITAL TRANSFORMATION IN SMES: THE ROLE OF DIGITAL COMPETENCE , EMPOWERMENT PSYCHOLOGY AND LEADERSHIP TO WORKFORCE ADAPTABILITY Ahyani Ridzky Ramadhan; Irsan Tricahyadinata; Wirasmi Wardhani
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

Digital transformation demands improvement adaptability power work , especially in business small and medium enterprises (SMEs) that have limitations source power . Research This aim test influence digital competence and empowerment psychological to adaptability employees , with consider role moderation characteristics owner business . Using approach quantitative explanatory , data obtained of 334 respondents from the SME sector culinary and analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS). The results show that digital competence and empowerment psychological influential positive significant to adaptability , with empowerment psychological as the most dominant determinant . In addition , the characteristics owner proven strengthen second connection the findings . This confirm that adaptability power Work No only determined by capability technical , but also by conditions psychological and contextual leadership . Research This contribute with integrate dynamic capability perspective , Self-Determination Theory, and deep leadership explain adaptability in the context of SMEs, as well as expand human-centric approach in studies digital transformation.
EFFECT OF THE APPLICATION OF ARTIFICIAL INTELLIGENCE (AI) AND AUDITOR COMPETENCIES ON AUDIT QUALITY AT PUBLIC ACCOUNTING FIRMS IN WEST JAVA Iendy Cinta Maharani; Moh Yudi Mahadianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the influence of the implementation of Artificial Intelligence (AI) and auditor competencies on audit quality at Public Accounting Firms (PAFs) in West Java. This study employs a quantitative approach using primary data collected via a questionnaire measured on a 1–5 Likert scale. The population of this study consists of auditors working at Public Accounting Firms in West Java. The sample was determined using non-probability purposive sampling, resulting in 128 auditor respondents. Data analysis was conducted using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The results indicate that the implementation of Artificial Intelligence (AI) has a positive and significant effect on audit quality. Furthermore, auditor competence also has a positive and significant influence on audit quality. These findings suggest that the integration of AI technology, supported by adequate auditor competence, can improve audit quality at Public Accounting Firms
CONSTRUCTION OF THE CONVERGENCE COMMUNICATION MODEL: HARMONIZING SOCIAL AND DIGITAL CAPITAL IN INTERGENERATIONAL AGRICULTURAL COLLABORATION Agus Kristian; Eko Purwanto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

The global agricultural sector is currently facing a serious threat in the form of a farmer regeneration crisis amid the ambition to achieve sustainable food security. Although Smart Farming technology is available, its adoption rate is hindered by a sharp communication gap between senior farmers and the younger generation. This study aims to construct a convergence communication model capable of harmonizing the social capital of senior farmers and the digital capital of the younger generation. The method used is qualitative with a Systematic Literature Review approach. The analysis was conducted on various reputable literatures from Scopus, Web of Science, and Sinta databases within the last ten years. The results show a divergence in characteristics between the bonding social capital of senior farmers, which tends to be exclusive, and the digital capital of the younger generation, which is technocentric but lacks social relations. As a solution, this study constructs a Convergence Communication Model that integrates reverse mentoring strategies and cyclical dialogue to achieve mutual understanding. The implications of this model are the acceleration of inclusive farmer regeneration, increased resource efficiency based on the green economy, and the strengthening of national food stability through the synergy of resilient intergenerational assets.
ANALYSIS OF FACTORS THAT INFLUENCE CUSTOMER LOYALTY IN WAPRES COFFEE Febrian Reinaldy Siahaan; Junfrian Hangoluan Lumban gaol; Eka Mayastika Sinaga; Imelda Mardayanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20557751

Abstract

This study aims to analyze the factors that influence customer loyalty at Wapres Coffee, focusing on Generation Z customers. The factors studied include product quality, service quality, price, and cafe atmosphere. This study uses a quantitative approach with a survey method. The research sample consisted of 100 respondents selected using a purposive sampling technique, with the criteria of having made at least two purchases and being among Generation Z. Data collection was carried out through a structured questionnaire with a 5-point Likert scale. Data analysis used Structural Equation Modeling based on Partial Least Square (PLS) with the help of SmartPLS 3.0. The results showed that product quality (t = 2.429; p = 0.015) and cafe atmosphere (t = 2.108; p = 0.036) had a positive and significant effect on customer loyalty. Conversely, service quality (t = 0.996; p = 0.320) and price (t = 1.226; p = 0.221) were not proven to have a significant effect on customer loyalty. Product quality is the most dominant factor in shaping customer loyalty, with a path coefficient of 0.351. An R-squared value of 0.727 indicates that the four independent variables can explain 72.7% of the variation in customer loyalty. This study confirms that consistent product quality and a comfortable cafe atmosphere are key to building and maintaining Generation Z customer loyalty at Wapres Coffee.
THE FACTORS AFFECTING TRANSFER PRICING DURING COVID-19 WITH PROFITABILITY AS A MODERATING VARIABLE Jasmine; Fahmi Natigor Nasution; Isfenti Sadalia
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

The purpose of this study is to examine and analyze whether tax rates, exchange rates, bonus mechanisms, and leverage affect transfer pricing, with profitability as a moderating variable, in healthcare subsector companies listed on the Indonesia Stock Exchange during COVID-19 period and the post-COVID-19 period. The research data were collected through documentation techniques by accessing secondary data from the official website of the Indonesia Stock Exchange. The sampling method used was purposive sampling. Hypothesis testing was conducted using moderated regression analysis. The results show that during the COVID-19 period, tax rates, bonus mechanisms, and leverage have an effect of transfer pricing. In addition, profitability is able to moderate the effect of tax rates on transfer pricing but does not moderate the other variables. In the post-COVID-19 period, tax rates and leverage affect transfer pricing, whereas exchange rates and bonus mechanisms do not have a significant effect. Furthermore, profitability is not able to moderate the effect of any variables on transfer pricing in the post-COVID-19 period.
STRENGTHENING INTEGRATED ENVIRONMENTAL POLICIES THROUGH A GREEN AND CIRCULAR ECONOMY APPROACH TO ENCOURAGE MSME EMPOWERMENT AND POVERTY ALLEVIATION Hastuti Handayani Harahap; Frederick Rudy Sentosa Rajagukguk; Indra Welly Arifin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the influence of integrated environmental policies through a green and circular economy approach in encouraging MSME empowerment and poverty alleviation. The research approach used is mixed methods, namely a combination of quantitative and qualitative methods. Quantitative data were analyzed using Partial Least Squares (PLS-SEM), while qualitative data were obtained through in-depth interviews and field observations. The results of the quantitative study indicate that integrated environmental policies have a significant effect on the green and circular economy, with a T-statistic of 4.663 and P-values ​​of 0.000. The green and circular economy also has a significant effect on MSME empowerment and poverty alleviation with a T-statistic of 4.762 and P-values ​​of 0.000. In addition, integrated environmental policies also have a direct effect on MSME empowerment and poverty alleviation, and are proven to have an indirect effect through the mediating variable of the green and circular economy. The research model shows an R-square value of 0.677 for the green and circular economy variable and 0.848 for the MSME empowerment and poverty alleviation variable, which indicates a strong explanatory power of the model. Qualitative results indicate that the implementation of a green and circular economy in MSMEs is still in the transition phase, with positive impacts in the form of business efficiency, increased revenue, and expanded market access. However, obstacles remain, including limited capital, low environmental literacy, and limited access to technology. Nevertheless, significant opportunities exist through government policy support, green financing, and MSME digitalization.
MULTI-OBJECTIVE OPTIMIZATION MODEL APPROACH FOR SUSTAINABLE MSME SUPPLY CHAINS: A BALANCE APPROACH BETWEEN ECONOMIC, ENVIRONMENTAL AND OPERATIONAL PERFORMANCE IN DEVELOPING COUNTRIES Indra Welly Arifin; Hastuti Handayani Harahap; Frederick Rudy Sentosa Rajagukguk
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the influence of supply chain strategy on sustainable supply chain performance in Micro, Small, and Medium Enterprises (MSMEs), considering the role of operational efficiency and integration as intervening variables. The approach used is quantitative with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method using SmartPLS software. Data were obtained through distributing questionnaires to MSMEs in developing countries. The results of the study indicate that supply chain strategy does not have a significant direct effect on sustainable supply chain performance. However, supply chain strategy has a positive and significant effect on operational efficiency and integration, and operational efficiency and integration have a positive and significant effect on sustainable supply chain performance. In addition, the results of the mediation test indicate that operational efficiency and integration fully mediate the relationship between supply chain strategy and sustainable supply chain performance. The R-square value is in the moderate to strong category and the high Goodness of Fit value indicates that the research model has good predictive ability. These findings confirm that improving sustainable supply chain performance in MSMEs depends not only on strategy selection but also on the effectiveness of strategy implementation through increased operational efficiency and integration. This research provides theoretical contributions in the development of multi-objective optimization models as well as practical implications for MSMEs and policy makers in designing more efficient, integrated, and sustainable supply chain strategies.
THE INFLUENCE OF PSYCHOLOGICAL CAPITAL IN SHAPING ENTREPRENEURIAL MINDSETS AND ENCOURAGING INNOVATION ORIENTATION AND BUSINESS RESILIENCE IN MSMES Frederick Rudy Sentosa Rajagukguk; Indra Welly Arifin; Hastuti Handayani Harahap
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the influence of Psychological Capital on Entrepreneurial Mindset and its impact on Innovation Orientation and Business Resilience in Micro, Small, and Medium Enterprises (MSMEs). This study uses a quantitative approach with the Partial Least Squares-based Structural Equation Modeling (SEM-PLS) method using SmartPLS software. The results show that Psychological Capital has a positive and significant influence on Entrepreneurial Mindset as well as Innovation Orientation and Business Resilience. However, Entrepreneurial Mindset does not have a significant direct effect on Innovation Orientation and Business Resilience. Nevertheless, Entrepreneurial Mindset is proven to have a role as a mediating variable in the relationship between Psychological Capital and Innovation Orientation and Business Resilience. This finding confirms that increasing innovation and business resilience in MSMEs is not only directly influenced by psychological capital, but also through the formation of a strong entrepreneurial mindset. Therefore, strengthening the psychological aspects of MSMEs is an important factor in increasing business competitiveness and sustainability.
THE EFFECT OF INDEPENDENT COMMISSIONERS, BOARD OF DIRECTORS SIZE, AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORTING (A Study Of Manufacturing Companies In The Industrial Sector Listed On The Indonesian Stock Exchange For The 2020–2023 Period) Mardiaton; Rifzan Fikra; Asy-Syura; Cut Putri Mellita Sari; Zulfan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20501354

Abstract

This study examines the role of Independent Commissioners, Board of Directors Size, and Audit Opinion in influencing the timeliness of financial reporting. Using a quantitative approach with panel data regression, secondary data from corporate financial statements were analyzed. Model selection through the Chow, Hausman, and Lagrange Multiplier tests indicated the Common Effect Model (CEM) as the most suitable. The findings show that, both individually and simultaneously, the three governance variables do not significantly affect reporting timeliness. The limited explanatory power of the model suggests that other factors outside governance mechanisms play a more dominant role. These results highlight the need for broader investigation into determinants of timely financial disclosure, particularly in emerging market contexts.
ESG PERFORMANCE AND FIRM VALUE: THE MODERATING ROLE OF OWNERSHIP CONCENTRATION Taufik; M. Arief Noer Wibowo; Sulastri; Yuliani; Isni Andriana; Afriyadi Cahyadi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
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Abstract

The purpose of this study is to analyze how ESG Performance influences firm value and whether ownership concentration moderates the relationship between ESG performance and firm value. The population used is 128 companies in three ASEAN countries (Indonesia, Malaysia, and Thailand) from 2021–2024. A sample of 85 companies was selected using purposive sampling. The results of the study show that ESG performance has a positive effect on firm value and that ownership concentration moderates the relationship between ESG performance and firm value. For further research, it is recommended to add research period and other independent variables inluencing firm value.

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