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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 493 Documents
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The Role of Green Accounting, Good Corporate Governance, and Environmental Performance Corporate Social Responsibility Taufiq, Abd Rohman; Sanusi, Anwar; Assih, Prihat
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8763

Abstract

The goal of the research is to find out how environmental performance is affected in industrial businesses listed on the IDX between 2017 and 2020 by sustainable accounting and good corporate governance. A manufacturing company with managerial ownership shares for the yearly report and continual involvement in the PROPER program makes up the study's population. Using the SPSS 22 analytic tool, the multiple line regression technique was used to 66 yearly reports as a sample and data processing procedures. The results of this research indicate that, while green accounting is voluntary and has not been fully implemented in the nation of Indonesia, it does have an impact on the nation's environmental performance. Second, environmental performance is affected by the implementation of sound corporate governance.
Indonesia According to Sam Ratulangie: a Contribution of thoughts from Minahasa to Indonesia Rogahang, Steven S. N.
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8773

Abstract

This article departs from the central issue that Indonesia is currently again faced with the issue of religious radicalism and ethnic sentiment. The roots of the Pancasila ideology, namely nationalism, religion and communism, which are the basic values ​​of the nation's ideology and philosophy, are starting to be opposed to one another. Religious people once again put forward the issue of communism as the source of the nation's problems. Meanwhile, lay people and academics tend to see the politicization of religion in it. This also had an impact on national-local ideological turmoil. The assumption that Pancasila is not yet fully understood and fully supported at the local level, so it is full of conflicts and interests, makes the author interested in raising this title. Minahasa, as part of Indonesia which has a Christian majority, feels that it has contributed to the process of becoming Indonesian. Using a descriptive-analytical method, this article aims to describe the ideas of Sam Ratulangie - thinker, fighter and futurologist from Minahasa - about being Indonesian, then analyze them to obtain the contribution of Minahasa ideas and thoughts to Indonesia. This article ultimately concludes that Minahasa plays a very important role in the process of becoming Indonesian.  
Detection Accounting Fraud: Role Internal Auditor and Whistleblowing Data System in Study Literature Prasetiyo, Yudhi; Riyani, Etik Ipda; Novita Nugraheni
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8849

Abstract

This research was conducted with the aim of finding out and analyzing the role and influence of the independence of internal auditors and whistleblowing data systems in detecting accounting fraud in private, public sector organizations or non-governmental organizations. This research is qualitative research with descriptive analysis methods based on literature studies with secondary data through scientific articles, news, books, previous research and the internet over the last five years, namely 2019-2023. The results of this research are that the independent attitude of internal auditors and the whistleblowing data system is very good and has a significant effect on detecting accounting fraud. Although there are several factors that influence the effectiveness of implementing an independence attitude and whistleblowing system, such as the control environment, relationships with clients, incentives for whistleblowers, and binding regulations and other related factors.
Optimizing Sales of Candied Mangoes through Digital Martketing on the Whatsapp Business Platform Nur Intan; Dedu, May
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8883

Abstract

This research aims to investigate the potential for optimizing sales of candied mango fruit through digital marketing strategies using the WhatsApp Business platform. With the emergence of information and communication technology, the use of digital platforms has become important for small and medium businesses, including candied fruit producers. This research uses a qualitative approach with in-depth interviews and observations of mango candied producers who have implemented WhatsApp Business in their marketing strategy. The collected data was analyzed using the content analysis method. The research results show that using WhatsApp Business can increase consumer accessibility to candied mango products. Through features such as product catalogs, automated messages, and discussion groups, manufacturers can effectively communicate product information to potential customers. Additionally, WhatsApp Business enables direct interaction between manufacturers and customers, which can increase customer trust and loyalty. However, challenges faced include the need to ensure consistent product availability and quality, as well as managing orders efficiently. This research concludes that using WhatsApp Business as a digital marketing platform can be an effective strategy for candied mango producers to increase sales and expand their market reach.
The Influence of Competence and Motivation on Employee Performance Putri Aziziah; Diana, Deti; Anugrah, Siti Amelia Nur; Kartono, Kartono
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8901

Abstract

The purpose of this study is to investigate how motivation and competence affect worker performance. This study employed a quantitative descriptive research design. The 74 participants in this study were all workers at Bappelitbangda Cirebon City. For the variables of competency, motivation, and employee performance, this research data collection technique uses interview and questionnaire methods with statement items. The study's findings demonstrate that employees at Cirebon City Bappelitbangda perform better and more significantly when they are competent. There is no discernible correlation between employee motivation and performance at Cirebon City Bappelitbangda. Employee performance at Cirebon City Bappelitbangda is positively and significantly impacted by both competence and motivation at the same time.
Comprehensive Analysis of the Impact of Service and Product Quality on Purchasing Decisions through Purchase Intentions for Ice Cream Products Prihatiningsih, Rahayu; Afronjiah, Afronjiah; Astuti, Ramlah Puji
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8903

Abstract

The aim of this study was to examine the influence of product and service quality on purchasing decisions, mediated by purchase intention as an intervening variable. The research was conducted to enhance purchasing decisions at Ice Cream Shop in Cirebon. Purposive sampling was used to select participants.  The data were analysed using partial least squares structural equation modelling (SEM-PLS) with the Smart-PLS 3.0 application. The results indicate that service quality has a positive impact on purchase intention but does not significantly affect purchasing decisions. Additionally, the service quality variable affects purchase intention but does not significantly impact purchasing decisions. The study found that the purchase intention variable mediated the relationship between product quality and service quality on purchasing decisions. This study suggests that future researchers could investigate additional variables that may influence purchasing decisions at ice cream shops.
Effect of tax Planning, Deferred Tax Charge, and Good Corporate Governance on Company Value With Profit Management as an Intervening Variable Leni, Leni Hartati; Adriani Gunawan; Abdul Khoir
Indonesian Journal of Business Analytics Vol. 4 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i3.8979

Abstract

This study uses earnings management as an intervening variable to examine the effects of tax planning, deferred tax expense, and good corporate governance. Regression analysis was the study approach employed, and a sample of seventeen businesses in the textile and garment subsector that were listed on the Indonesia Stock Exchange between 2014 and 2021 was obtained using a purposive sampling technique. The research results demonstrate that while deferred taxes, profitability, and leverage have no appreciable impact on earnings management, good corporate governance and tax planning have a favorable and considerable impact. Additional findings indicate that firm value, deferred tax expense, and tax planning all significantly and favorably increase the value of a company. Earnings management, however, can not considerably mediating the impact of sound corporate governance and tax planing on firm value.
Effectiveness of Digital Marketing and Product Innovation on Marketing Performance with Competitive Advantage as an Intervening Variable in Small Industries Rita Setyaningsih; Nur Novia Wati; Rika Marlina; Yusuf
Indonesian Journal of Business Analytics Vol. 4 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i3.9123

Abstract

This research aims to improve the marketing performance of rattan SMEs to create advantages for small industries and is expected to be useful for the Cirebon district government so that it can develop the small industrial economy. This type of research uses quantitative descriptive methods and the population in this research is 1,200 people. The type of sample used was 220 people taken as samples using the Slovin formula. This research obtained research instrument method data using questionnaires, then the data was processed using Smart-PLS3. The results of this research show that digital marketing has a positive effect on competitive advantage because value 0.000 < 0.5 digital marketing has a positive effect on marketing performance 3.09 > than 1.96. Competitive advantage has a positive effect on marketing performance because table is 14.305 > 1.96.
Financial Literacy and Financial Management on Access to Financing for Small and Medium Enterprises: Moderation of Securities Crowdfunding Dandi Juana; Rizqi Khalda Suryanto; Abdul Haris
Indonesian Journal of Business Analytics Vol. 4 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i3.9125

Abstract

Small and medium enterprises (SMEs) are an important sector in the Indonesian economy. Ease of access to financing is a major factor for growth. This study aims to analyze the relationship between financial literacy, financial management, securities crowdfunding, and access to SME financing. Data were obtained from 100 SMEs in Cirebon City through questionnaires and using the Structural Equation Modeling (SEM) method on the basis of Partial Least Squares (PLS). The results showed that financial literacy and financial management have a significant positive influence on SMEs' access to financing. However, securities crowdfunding does not have a significant influence on SMEs' access to finance. In addition, securities crowdfunding also moderates the relationship between financial management and financial literacy with access to SME financing. This research contributes to the importance of increasing financial literacy and financial management in supporting the growth and progress of SMEs, as well as how securities crowdfunding influences SME financing alternatives.
The Role of Inflation in Moderating the Effect of Investment Decisions and Capital Structure on Company Value Nabila Putri Utami; Widyastuti; Destari Putri Chaerunnisa; Benny Dhevyanto
Indonesian Journal of Business Analytics Vol. 4 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i3.9126

Abstract

The purpose of this study is to ascertain and examine how inflation influences capital structure and investment choices in the real estate and property industries. This study employs a quantitative research design and uses secondary data from the Indonesia Stock Exchange (IDX) and the websites of up to 17 different companies throughout the course of three years, beginning in 2020 and ending in 2022. Eviews 13 was used to process the research data. The study's findings demonstrated that capital structure, which was proxied by the long-term debt to equity ratio, and investment decisions, which were proxied by return on investment, had no discernible effects on the price book value of the company. In the meanwhile, choices on investments can be moderated by inflation. on capital structure's impact on a company's worth, and the findings of this study also suggest that inflation may act as a moderator of the impact of investment choices on a company's worth.

Page 25 of 50 | Total Record : 493

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