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INDONESIA
Indonesian Journal of Business Analytics (IJBA)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 28080718     DOI : https://doi.org/10.55927/ijba.v2i1
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2025): February 2025" : 8 Documents clear
The Influence of Corporate Social Responsibility (CSR), Company Size, and Sales Growth on Tax Avoidance Ramadhani, Novi; Jamaluddin, Jamauddin
Indonesian Journal of Business Analytics Vol. 5 No. 1 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i1.12618

Abstract

This study aims to determine the influence of corporate social responsibility (CSR), company size, and sales growth on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The technique used was purposive sampling with a sample size that met the criteria of 26 companies. The type of data used is quantitative with secondary data sources from financial annual reports and corporate sustainability reports. This study uses the SPSS version 22 analysis tool. The test results show that corporate social responsibility (CSR) has a significant and negative impact on tax avoidance, and company size has a significant and positive impact on tax avoidance. Simultaneously, sales growth does not affect tax avoidance.
The Effect of Organizational Culture and Work Environment on Employee Performance Mediated by Job Satisfaction Trievanni Chantika; Sulaiman Helmi; Muji Gunarto; Fitriasuri
Indonesian Journal of Business Analytics Vol. 5 No. 1 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i1.13288

Abstract

This study aims to analyze the impact of organizational culture and work environment on employee performance, with job satisfaction as a mediating variable, at PT XX. The research addresses issues such as declining employee performance, high absenteeism, and inequalities in facilities and policies. Using a quantitative approach with causal explanatory design, data were collected from 94 employees through a Google Form-based questionnaire. The results show that organizational culture and work environment significantly influence job satisfaction, which in turn affects employee performance. Organizational culture and work environment positively contribute to performance, with job satisfaction acting as a key factor in improving employee productivity. This study highlights the importance of enhancing organizational culture and work environment to optimize performance.
The Impact of E-Performance Implementation and Work Motivation on Employee Performance: The Role of Technology Acceptance as a Mediator Suryaningsi Primasari; Trisninawati; Fitriasuri; Dina Mellita
Indonesian Journal of Business Analytics Vol. 5 No. 1 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i1.13623

Abstract

This study aims to analyze the impact of e-performance implementation and work motivation on employee performance with technology acceptance as a mediating variable at the XX Department of XYZ Province. This study discusses issues such as declining employee performance, utilization of new technology, and employees who are 45 years and over. Using a quantitative approach with an explanatory causal design, data were collected from a total of 114 employees through a Google Form-based questionnaire and printed questionnaire sheets. The results indicated that the implementation of e-performance and work motivation significantly influenced technology acceptance, which further impacted employee performance. The implementation of e-performance and work motivation contributed positively to employee performance, with technology acceptance as a key factor in increasing specific areas of productivity. This study highlights the importance of prioritizing the implementation of e-performance and work motivation to enhance employee performance and productivity.
The Influence of Competence and Career Development on Employee Performance With Work Motivation as a Mediating Variable in the Back Office Department of Pt. Sumber Alfaria Trijaya Sidoarjo Branch Arie Ardiansyah Siswanto; Dhani Icsanuddin Nur; Sugeng Purwanto
Indonesian Journal of Business Analytics Vol. 5 No. 1 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i1.13641

Abstract

The purpose of this research is to determine the effect of competence and career development on employee performance with work motivation as a mediation variable. The research method used is descriptive quantitative approach using Smart-PLS software. This study used a sample of 70 respondents from employees in the Department of Sumber Alfaria Trijaya Sidoarjo Branch. The results showed that: 1) competence affects employee performance, 2) Career Development affects employee performance, 3) work motivation can mediate the effect of competence on employee performance 4) work motivation can mediate the effect of career development on employee performance.
The Role of the Capital Market in Defense Industry Funding from the Perspective of Benefit and Risk Analysis Cucun Cunayah; Sri Sundari; Suwito
Indonesian Journal of Business Analytics Vol. 5 No. 1 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i1.13706

Abstract

The defense industry requires significant funding to achieve self-sufficiency and reducing reliance on imported defense equipment. This research aims to analyze the benefits and risks if the government considers the option of funding the state-owned defense industry through the capital market. This alternative has been successfully implemented in several countries. This research employs qualitative methods by collecting secondary data obtained through a literature study, including journal articles, books, and research-related sources. The techniques used include data collection, data reduction, data presentation, data analysis, and drawing conclusions. The research results indicate that funding through the capital market offers multiple benefits but also poses potential risks that must be mitigated through a series of appropriate policies to safeguard the country's strategic interests.
The Effect of Financial Literacy, Financial Management Behavior, Digital Financial Inclusiveness and Internal Factors on the Sustainability of Micro, Small and Medium Enterprises Participating in the PT PNM Mekaar Financing Program Syofiatul Aziza Arofani; Adhitya Bayu Suryantara
Indonesian Journal of Business Analytics Vol. 5 No. 1 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i1.13869

Abstract

This study examines influence of financial literacy, financial management, digital financial inclusiveness, and internal factors on the sustainability of MSMEs with a quantitative approach and descriptive method. Data were obtained through questionnaires distributed to PT PNM Mekaar customers with the criteria of Mekaar Plus customers and loans of 8 million and above. So that 232 customers were obtained as research samples. The data were processed with PLS-SEM analysis using SmartPLS 4.0. The results show that financial management and digital financial inclusivity have a good and large impact on MSME sustainability, while financial literacy has no discernible influence on firm sustainability. Internal factors, such as business type and age and financial record keeping, also contribute to MSME sustainability.
Political Connections and Tax Avoidance in the Indonesian Banking Industry Patlial Hunaida; Elin Erlina Sasanti
Indonesian Journal of Business Analytics Vol. 5 No. 1 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i1.13941

Abstract

The purpose of this study is to examine the effect of political connections on tax avoidance, with size, profitability, and leverage as control variables. The population in this study consists of 47 banking companies listed on the Indonesia Stock Exchange (IDX), and the sample was selected using purposive sampling. Based on predetermined criteria, 31 companies were chosen as the sample, resulting in 155 observations. The sample size was determined using the Central Limit Theorem, which states that a minimum of 30 samples is required to achieve a normal distribution curve. The data analysis technique used in this study is multiple linear regression analysis using SPSS software. The results indicate that, partially, political connections have an effect on tax avoidance. However, size, profitability, and leverage do not have an effect on tax avoidance.
The Influence of Compensation and Position Promotion on Job Satisfaction with Extrinsic Motivation as an Intervening Variable Edi Riesnandar
Indonesian Journal of Business Analytics Vol. 5 No. 1 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i1.13968

Abstract

Compensation and promotion of office are two things that the main purpose of a person working. This study aims to determine the influence of compensation and job promotion on employee job satisfaction with extrinsic motivation as an intervening in PT Chandra Asri,Tbk. The research method used a quantitative approach by distributing questionnaires to 89 samples of employees selected through stratified random sampling technique. Research data was analyzed using Partial Least Squares (PLS) through outer and inner test model. The results showed that the compensation effect on job satisfaction and employee extrinsic motivation. While promotion of office has no effect on job satisfaction but has an effect on employee extrinsic motivation. The extrinsic motivation effect on job satisfaction and become intervening compensation and promotion of position to employee job satisfaction in PT Chandra Asri,Tbk. Job promotion system that is less transparent becomes a matter of concern to the company in order to provide maximum employee satisfaction.  

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