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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 991 Documents
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THE ROLE OF BANK SIZE IN MODERATING THE IMPACT OF CREDIT PORTFOLIO DIVERSIFICATION ON BANK PROFITABILITY IN ASEAN Ginaya Mughni Utami Hasibuan; Syarief Fauzie
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
Publisher : CV. Radja Publika

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Abstract

This study examines the impact of credit portfolio diversification on bank profitability, with a specific focus on the moderating role of bank size in ASEAN commercial banks. Using a panel dataset comprising 56 banks across six ASEAN countries from 2017 to 2023, the research applies a random effects panel regression model to analyze the effect of credit concentration, measured by the Herfindahl-Hirschman Index (HHI), on Return on Assets (ROA). The results reveal a significant negative relationship between HHI and ROA, indicating that higher diversification enhances profitability. Additionally, the interaction between HHI and bank size (measured by the logarithm of total assets) is negative and significant, suggesting that the positive effect of diversification weakens as bank size increases. These findings are robust across multiple model specifications and control variables, including capital adequacy, credit risk, liquidity, inflation, GDP growth, and state ownership. The study highlights the nuanced dynamics between diversification and institutional scale and provides implications for both banking strategy and regulatory policy. It recommends size-sensitive diversification approaches and capital management strategies to maximize performance outcomes in the ASEAN banking sector.
ANALYSIS OF EDUCATIONAL CONTENT AND WORD OF MOUTH ON THE DECISION TO PAY ZAKAT WITH TRUST AS A VARIABLE INTERVENING IN THE NATIONAL ZAKAT COLLECTION INSTITUTION BAITULMAAL MUAMALAT Budi Syahputra; Mesra B; Muhammad Dharma Tuah Putra Nasution
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 analyze the influence of educational content and word of mouth on zakat payment decisions with trust as a mediating variable. The study used the Partial Least Squares approach with 85 respondents. The test results show that educational content has a significant effect on trust with a coefficient value of 0.585 and a direct effect on zakat payment decisions with a coefficient value of 0.448. Word of mouth also has a significant effect on trust with a coefficient value of 0.311 and influences zakat payment decisions with a coefficient value of 0.167. Trust is proven to have a significant influence on zakat payment decisions with a coefficient value of 0.265. The R-Square value for zakat payment decisions is 0.678 while the R-Square value for trust is 0.646 which indicates a strong predictive ability of the model. These findings confirm that educational content and word of mouth have an important role in shaping trust and encouraging muzakki decisions. The implications of the study recommend the need for informative and credible communication strategies to increase trust and zakat participation through formal institutions.
THE EFFECT OF PROMOTION, BRAND IMAGE AND SERVICE QUALITY ON CUSTOMER LOYALTY AT KENTUCKY FRIED'S FAST FOOD RESTAURANT CHICKEN (KFC) IN LHOKSEUMAWE CITY Wahyu Syahputra; Hamdiah; Adnan; Rusydi
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 analyze the effect of Promotion, Brand Image, and Service Quality on Customer Loyalty at Kentucky Fried Chicken (KFC) fast-food restaurant in Lhokseumawe City. Customer loyalty is an important factor in maintaining business sustainability amid increasingly intense competition in the fast-food industry. Companies are required to implement effective marketing strategies and provide high-quality services in order to retain customers and enhance competitiveness. This research employed a quantitative approach using a survey method. The population of this study consisted of KFC customers in Lhokseumawe City. The sample comprised 120 respondents selected through purposive sampling, with the criterion that respondents had made purchases more than once. Data were collected through questionnaires developed based on the indicators of each research variable. The data were then analyzed using multiple linear regression analysis with the assistance of SPSS software. The results show that partially, service quality has a positive and significant effect on customer loyalty. This indicates that better service quality leads to higher customer loyalty. Meanwhile, promotion and brand image do not have a significant effect on customer loyalty in Lhokseumawe City. Simultaneously, promotion, brand image, and service quality collectively influence customer loyalty. The findings of this study are expected to provide valuable insights for KFC management in formulating more effective marketing strategies to improve customer loyalty.
THE INFLUENCE OF INFLUENCERS, DISCOUNTS, AND LIVE SHOPPING ON BRAND PURCHASE DECISIONS THE ORIGINOTE IN THE TIKTOK APPLICATION (STUDY PAD A FEB UNIVERSITY STUDENT MALIKUSSALEH) Manhasa Hira Nur'Asyi AL Utary; Hamdiah; Ikramuddin; Heriyana
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 analyze the effects of influencers, discounts, and live shopping on purchasing decisions for the Originate brand on TikTok, focusing on female students of the Faculty of Economics and Business at Malikussaleh University. The background of this research is based on the rapid development of digital marketing through social media, particularly TikTok, which has evolved not only as an entertainment platform but also as an effective marketing medium influencing consumer behavior. This study employs a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to respondents who met the research criteria. The independent variables in this study are influencers, discounts, and live shopping, while the dependent variable is purchasing decisions. The results indicate that, partially, influencers, discounts, and live shopping do not have a significant effect on purchasing decisions. Furthermore, simultaneously, these three variables also do not significantly influence purchasing decisions for the Originate brand on TikTok. These findings suggest that purchasing decisions among female students are not solely influenced by these digital marketing strategies, but may also be influenced by other factors outside the research model. This study is expected to contribute to the development of digital marketing knowledge and serve as a reference for businesses in formulating more effective and targeted marketing strategies, especially in using social media as a promotional tool.
EFFECTIVENESS OF NON-CASH MOTOR VEHICLE TAX PAYMENTS AT REGIONAL TECHNICAL SERVICE UNITS (UPTD) AT THE BITUNG REGIONAL REVENUE AGENCY Febrilly Indra Panelewen; Recky H. E. Sendouw; Meidy S. S. Kantohe
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 was to analyze the effectiveness of cashless Motor Vehicle Tax (PKB) payments at the Regional Technical Service Unit (UPTD) in Bitung. The method used was a descriptive qualitative approach, with data collected through interviews, observation, and documentation. Effectiveness was measured based on eight indicators: clarity of objectives, clarity of strategy, policy analysis process, thorough planning, appropriate program development, availability of infrastructure, effective and efficient implementation, and monitoring and control systems. The research results showed that seven indicators were met: taxpayers understood the policy's objectives and strategies, planning and programs were well-developed, digital infrastructure was adequate, and the monitoring system was running periodically. However, one indicator, namely effective and efficient implementation, was not met due to ongoing challenges such as banking network disruptions and application errors . Therefore, the non-cash vehicle tax (PKB) payment policy at the Bitung Technical Implementation Unit (UPTD) was declared conceptually effective but technically suboptimal.
PERFORMANCE ANALYSIS OF REGIONAL FINANCIAL BUDGET PLANNING IN THE REGIONAL SECRETARIAT OF NORTH MINAHASA DISTRICT Muliawahyuni Joice Kaparang; Wilson Bogar; Meidy Kantohe
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 analyze the performance of the regional financial budget planning process and identify influencing factors within the North Minahasa Regency Regional Secretariat. Using a descriptive qualitative approach, this study involved five key informants who were structural and functional officials in the Regional Secretariat and the Regional Development Planning Agency (Bappeda). Data were collected through semi-structured interviews, field observations, and document studies. Data analysis adopted the interactive model of Miles and Huberman, which includes data reduction, data presentation, and conclusion drawing. Data validity was tested through source and document triangulation, as well as member checking. The results showed that the preparation of the Regional Work Plan (RKPD) and Regional Budget (RAPBD) documents administratively met the Ministry of Home Affairs deadline, but the substantive quality remained weak. Planning tended to be incremental and reactive, characterized by disparities in infrastructure allocation between regions, inaccurate PAD projections, and low realization of direct spending. The main inhibiting factors included suboptimal human resource capacity in preparing evidence-based justifications, short-term political dynamics, high fiscal dependency, reactive institutional coordination, and limited utilization of the Regional Budget Information System (SIPD) for administrative purposes. It was concluded that poor budget planning performance is a manifestation of the gap between procedural compliance and institutional analytical capacity. Strategic recommendations include strengthening the spatial equity-based allocation formula, optimizing the analytical features of the SIPD, improving the accuracy of fiscal forecasting, and transforming the work culture toward public value-based planning.
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 (ON PROGRESS)
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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.
OPTIMIZATION OF LOCAL ORIGINAL INCOME AT THE BITUNG CITY REGIONAL REVENUE AGENCY Satrio Farli Tangkudung; Fitri H. Mamonto; Goinpeace H. Tumbel
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 describe and analyze the intensification process and evaluate the monitoring mechanisms implemented by the Bitung City Government in optimizing Regional Original Revenue (PAD). The background to this research is the phenomenon of fluctuations in PAD realization, where the Regional Tax sector showed significant growth while the Regional Retribution sector experienced a drastic decline between 2015 and 2025. Furthermore, the regional financial condition facing a debt burden demands stronger fiscal independence The research method used was a qualitative approach with a post-positivistic paradigm. Data were collected through in-depth interviews with key informants from the Regional Revenue Agency (Bapenda) and the Transportation Agency (Dishub), supplemented by field observations and documentation studies. The research focused on the intensification and oversight of parking fees as a potential target. The results of the study indicate that: (1) The parking levy intensification process is not yet optimal due to the collection system which is still manual (tickets), network constraints on digital tools, and inter-agency coordination (Bapenda and Transportation Agency) which is only carried out once a year; (2) The competence of officers in the field is still limited due to the lack of formal technical training; (3) The monitoring mechanism has not been automatically integrated and still relies on the annual audit stage. This study concludes that digitalization of the collection system and increasing the frequency of data reconciliation are crucial to reduce budget leakage and achieve the expected PAD targets.
CONSUMPTION PATTERNS, PRICE VOLATILITY, AND HOUSEHOLD ADAPTATION BEHAVIOR TOWARD THE RED CHILI COMMODITY IN MEDAN CITY R. B. Moh. Ibrahim Fatoni; Rulianda Purnomo Wibowo; Dian Pebriyani
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
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Red chili is among the most volatile horticultural commodities and a principal driver of food inflation in Medan City. This study aims to analyze household food consumption patterns, the dynamics and volatility of red chili prices, and consumer adaptation behavior in response to chili price fluctuations. A quantitative-descriptive approach was employed, drawing on a survey of 1,026 households distributed across more than thirty traditional markets, combined with daily market price data for the January 2023–September 2025 period. The data were analyzed using volatility measures (coefficient of variation) and a percentile-based threshold, price–consumption correlation, and chi-square tests. The findings reveal that food expenditure absorbs 65–75 percent of monthly household spending, while red chili is purchased by 92 percent of households on a daily-to-weekly basis, predominantly through traditional markets. The average curly red chili price reached IDR 36,890/kg with a coefficient of variation of 0.40, the highest among the commodities examined. Price and consumption are strongly and negatively correlated (r = –0.68), and the chi-square test confirms a significant relationship between chili price fluctuation and consumption reduction (χ² = 28.512; p = 0.000). Households adapt defensively by seeking cheaper markets, reducing portions, and substituting fresh chili with dried chili or bottled sauce, thereby lowering nutritional quality among low-income coastal households. The policy implications emphasize early-warning price systems, cold-chain strengthening, and supply diversification.
THE INFLUENCE OF LEGAL COMPLIANCE OF HUMAN RESOURCE POLICIES AND THE IMPLEMENTATION OF CORPORATE GOVERNANCE ON EMPLOYEE PERFORMANCE: THE ROLE OF JOB SATISFACTION AND K3 LEGAL ASSURANCE AS MEDIATION VARIABLES (A Study of PT. Trio Kencana, Parigi Mouton M.Amsyahar; Alamsyah; Nur Indah; Astri Aryanti Amsyahar
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 analyze and prove the influence of legal compliance of human resource policies and the implementation of good corporate governance on employee performance, as well as to test the role of job satisfaction and legal guarantees of Occupational Safety and Health (K3) as mediating variables. The background of the study is based on the phenomenon of the continued inconsistency of internal policy implementation with laws and regulations, as well as the weak application of governance principles which result in performance fluctuations and the risk of legal disputes in mining companies. This study was conducted at PT. Trio Kencana, a large-scale gold mining company operating in Parigi Moutong Regency, Central Sulawesi, with a total of 500 permanent employees as respondents. The research method uses a quantitative approach with an explanatory research design. The data analysis techniques used are descriptive analysis, classical assumption tests, multiple linear regression analysis, and path analysis with the help of IBM SPSS Statistics 25 software. The results of the study prove that: (1) Legal compliance of human resource policies and the implementation of corporate governance have a positive and significant effect on job satisfaction and legal guarantees of K3; (2) Legal compliance of human resource policies and the implementation of corporate governance have a positive and significant effect on employee performance; (3) Job satisfaction and legal assurance of OHS have a positive and significant effect on employee performance; and (4) Job satisfaction and legal assurance of OHS have been proven to be able to partially and significantly mediate the effect of legal compliance of human resource policies and the implementation of corporate governance on employee performance. These findings confirm that the legal aspect is not merely a formality, but rather a strategic business instrument. This study concludes that improving employee performance and business sustainability can only be achieved if the company aligns all management policies with applicable legal provisions, implements transparent governance, and guarantees legal certainty for employee safety and welfare. The results of this study provide theoretical contributions to the development of business and management law, as well as practical recommendations for mining company management in designing policies based on legal compliance and labor protection.

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