cover
Contact Name
GENESIS SEMBIRING DEPARI
Contact Email
genesissembiring@gmail.com
Phone
+6285359562521
Journal Mail Official
admin@formosapublisher.org
Editorial Address
Jl. Ir Juanda No 56b, Medan
Location
Unknown,
Unknown
INDONESIA
Indonesian Journal of Business Analytics (IJBA)
ISSN : -     EISSN : 28080718     DOI : https://doi.org/10.55927/ijba.v2i1
Core Subject : Economy, Science,
Indonesian Journal of Business Analytics (IJBA) is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Business Analytics and related fields. IJBA provides an outlet for the increasing flow of interdisciplinary research cutting across business, business data mining, predictive analytics, descriptive analytics, prescriptive analytics, Quantitative business method, management, finance, information system, accounting, Entrepreneurship, Business ethics, Sustainability, Knowledge Management, Learning Organization and economics disciplines. It is an essential reading for academics, graduate students, policy makers and business practitioners. IJBA publishes articles twice in a year on April and October.
Articles 12 Documents
Search results for , issue "Vol. 4 No. 6 (2024): December 2024" : 12 Documents clear
The Impact of Ease, Security, and Trust on TikTok Purchase Decisions: A Focus on Generation Z Putra, Yahya Adhani; Bahri, Mohammad Saiful; Rahmansyah, Ahmad Iskandar
Indonesian Journal of Business Analytics Vol. 4 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i6.12170

Abstract

This study examines the impact of Ease of Use, Security, and Trust on the Purchase Decisions of TikTok users, specifically among students from the Faculty of Economics and Business at Universitas Panca Marga. Using a quantitative approach, data were collected from 110 students via a Google Form questionnaire. Analysis through SmartPLS software revealed that Security significantly affects Purchase Decisions, while Ease of Use and Trust showed minimal influence. Findings suggest that TikTok’s data security features play a crucial role in user confidence and purchase intent. This research contributes to understanding how social media platforms influence consumer behavior differently compared to traditional e-commerce sites.
The Influence of Good Corporate Governance and Green Accounting Disclosure on Company Value with Profitability as a Mediating Variable Istiva Yuan Amelia
Indonesian Journal of Business Analytics Vol. 4 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i6.12318

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) and Green Accounting disclosure on firm value, with profitability serving as a mediating variable. The study focuses on companies in the mining, energy, and oil and gas sectors listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The data used consists of secondary data obtained from financial and sustainability reports. The analysis method applies a Partial Least Square (PLS) approach to examine the relationships among the variables involved. The study results indicate that GCG and Green Accounting significantly influence firm value both directly and through profitability. Additionally, Green Accounting plays an important role in strengthening investor trust in the company, which ultimately enhances firm value. These findings provide insights for companies on increasing firm value through effective GCG implementation and transparent environmental information disclosure.
The Role of Management Accountants in the Vuca Era Syamsuddin; Sri Mutiah Husaini; Nur Azizah Afifah Idrus; Sri Sundari
Indonesian Journal of Business Analytics Vol. 4 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i6.12659

Abstract

This article aims to present a literature review discussing the role of management accountants in the VUCA era and how they adapt to rapidly changing and unpredictable conditions. The management accounting profession faces numerous challenges in this era, requiring effective strategies to address them while adhering to professional ethical codes. The analysis conducted based on relevant literature indicates that management accountants are expected to be responsive to technological changes by developing digital technology skills.
Implementation of Government Policy to Increase Competitiveness Cirebon City SMEs (Case Study of UKM Assisted by DKUKMPP Cirebon City) Fauziyyah Melati Andriana; Moch Zidan Nurfadilah; Mukarto Siswoyo
Indonesian Journal of Business Analytics Vol. 4 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i6.12680

Abstract

The implementation of government policies to enhance the competitiveness of Small and Medium Enterprises (SMEs) in Cirebon City faces various challenges, especially related to the effectiveness of resources. Based on Edward III’s policy implementation theory, there are four key elements that influence the success of policy implementation: communication, resources, the disposition or attitude of implementers, and bureaucratic structure. This research uses a descriptive qualitative method, with data collected through in-depth interviews, observations, and documentation. In the context of Cirebon City, the main issue lies in the suboptimal management of resources, including limited access to funding, low labor force, and lack of supporting facilities and infrastructure. This impacts the limited ability of assisted SMEs to compete in an increasingly competitive market. This study aims to analyze the implementation of government policies, identify the barriers faced, and provide strategic recommendations to improve policy effectiveness. Through a comprehensive approach, this study is expected to provide insights to strengthen the competitiveness of SMEs as a driving force of the local economy in Cirebon City.
Digital Transformation of BUMDes Financial Management: The Effectiveness of BUMDes Financial Application Features in Improving the Accuracy and Ease of Financial Reporting for Service and Trade Companies Najmudin; Nunik Kadarwati; Muhammad Taufiq; Sofiatul Khotimah
Indonesian Journal of Business Analytics Vol. 4 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i6.12656

Abstract

This study analyzes the effectiveness of digital transformation in improving financial management of Village-Owned Enterprises (BUMDes) through financial applications. Using a qualitative descriptive approach, data were collected via interviews, observations, and document analysis from BUMDes utilizing such applications. Results show these applications enhance efficiency in financial data processing, provide real-time reporting, minimize errors, and improve access to financial information, especially for service and trade units. Despite these benefits, challenges persist, including inadequate infrastructure and limited technological skills. Continued development and support for these applications are crucial to optimize financial management and promote transparency, accountability, and better governance in BUMDes operations.
Analysis of Bank Health Level to Potential of Financial Distress Distress Using the RGEC Method (Case Study of Regional Development Banks in Indonesia for the 2019-2023 Period) Isti Fajri Khairunnisa; Wiralestari; Friyani, Rita
Indonesian Journal of Business Analytics Vol. 4 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i6.12748

Abstract

The objective of this study is to examine the financial health of Regional Development Banks in Indonesia from 2019 to 2023 using the RGEC method as proxies for the Non-Performing Loan (NPL) Ratio, Load to Deposit Ratio (LDR), Proportion of Independent Commissioners (KI), Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). Secondary data collected from all of Indonesia's regional development bank sites is utilized in this quantitative descriptive research. There were 105 pieces of company data analyzed in this study, with 21 companies making up the sample. Multiple linear regression analysis is the method used for the analysis. The SPSS software was utilized to conduct this computational analysis. Financial distress was found to be significantly affected by the following variables: Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR), but not by the Noan Performing Loan (NPL) variable, independent commissioners, Return On Assets (ROA), or Return On Equity (ROE).   
The Budegtary Slack Behavior in Ogan Ilir Regency: The effect of Budget Participation, Internal Locus of Control and Environmental Uncertainty as Moderating Variable Mukhtaruddin; Mikael Mangapu Simarmata; Iwan Efriandy; Shelly F. Kartasari
Indonesian Journal of Business Analytics Vol. 4 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i6.12750

Abstract

Budgetary slack (BS) is a deliberate mistake made by the budget creator when preparing the budget. The prevalence of BS is influenced by a number of internal and external factors. This study intends to investigate the factors that lead to BS in the Ogan Ilir Regency, including budgetary participation (BP), internal locus of control (ILC), and environmental uncertainty (EU) as a moderating variable. With a sample size of 68 respondents, questionnaires were distributed to regional organizations in the Ogan Ilir Regency to collect the study's primary data, which were then analyzed using moderated regression analysis (MRA). According to the study's findings, BP has no impact on BS, ILC has a favorable impact on BS, and the EU is unable to moderate the impact of BP and ILC on BS. This study's limitation is that the regression model still does a poor job of describing when BS happens.
The Role of Zakat Literacy and Zakat Spirituality on Muzakki Compliance Behavior Muhammad Yusran; A. Maharani Dozabrina; Nuraeni M; Nur Hidayah; Erty Rospyana Rufaida
Indonesian Journal of Business Analytics Vol. 4 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i6.12782

Abstract

This study examines the influence of zakat literacy and zakat spirituality on the compliance behavior of muzakki in paying zakat. The independent variables are zakat literacy and zakat spirituality, while the dependent variable is compliance behavior in paying zakat. A quantitative approach was employed, with the research conducted in Majene District, West Sulawesi. The population consists of muzakki who meet the criteria for the study. A sample of 80 respondents was selected using purposive sampling, with calculations based on the percentage formula. Data analysis was performed using multiple linear regression. The results show that both zakat literacy and zakat spirituality significantly and positively influence the compliance behavior of muzakki in paying zakat.
Human Resource Management Policies to Improve Organizational Innovation: A Theoretical Perspective Iswar Rizal; Derianov Abidin; Muhammad Inshany Renhoran; Hesmi Fahd Roswah; Tias Wahyuni; Huriyana Inas Sumaryan; Freddy Johanis Rumambi
Indonesian Journal of Business Analytics Vol. 4 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i6.12784

Abstract

Innovation is crucial for an organization’s competitiveness and sustainability in the global market. This study examines human resource management (HR) policies as key drivers of organizational innovation. HR policies that focus on skill development, diversity, cross-disciplinary collaboration, and experimentation are proven to foster a culture of innovation. Using a qualitative descriptive approach based on literature, this study explores how HR policies enhance individual and team creativity, facilitate new idea exploration, and address innovation challenges through diversity and open communication. The findings suggest that continuous training, respect for diversity, and leadership that encourages risk-taking are critical for innovation success. Companies are encouraged to prioritize policies that promote creative skills, cross-functional teamwork, and diversity integration. Further research is recommended using quantitative methods and case studies to deepen understanding of how these policies impact innovation across different sectors. The results highlight HR’s strategic role in creating a competitive advantage through continuous innovation.
How is the Implementation of Business Analytics in Asia? Genesis Sembiring Depari
Indonesian Journal of Business Analytics Vol. 4 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i6.12872

Abstract

It addresses the unique challenges and strategies of business analytics adoption across the Asian diversity, drawing on the findings of 30 academic publications. It recognizes that for Asian enterprises, Data-driven culture in collectivist and hierarchy-based cultural dynamics requires good leadership buy-in and cross-functional collaboration. Moreover, the diverse regulatory landscape of the region requires customized data governance frameworks to comply with local privacy regulations and establish confidence among stakeholders. As companies across Asia level up their data adoption, organisations need to focus on scalable technology, build a workforce which is data-literate, develop a flexible compliance framework, enable cross-functional collaboration, engage local experts and build an ethical data culture, the study noted. By The findings serve to enhance comprehension of how analytics can be implemented across the Asian context, emphashighlightening the need for a flexible and contextatively approach in addressing the unique technological, cultural and institutional landscapes of the region.

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