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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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Analysis of the Effectiveness of Internal Control Systems for Receivables to Minimize Uncollectible Receivables at Pt. Abx Trivena Oktariani; Adam Zakaria; Choirul Anwar
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14764

Abstract

This study aims to analyze the effectiveness of PT ABX's internal control system for accounts receivable in minimizing uncollectible accounts. PT ABX is a consumer goods distribution company that conducts large-scale credit sales. Despite having implemented standard operating procedures (SOP) for accounts receivable management, the company experienced a significant increase in uncollectible accounts receivable from 2021 to 2023, indicating weaknesses in the implementation of the existing internal control system. Employing a descriptive qualitative approach, this study uses the case study method and references the COSO framework, consisting of five components: control environment, risk assessment, control activities, information and communication, and monitoring. Data were collected through in-depth interviews, direct observations, and document reviews and were analyzed using NVivo 12 Plus software. The results indicate that, although the control structure has been designed, it has not yet been implemented optimally. Various challenges were identified, including weak segregation of duties, insufficient customer risk assessment, limitations in the information system, and a lack of integrated monitoring. The study recommends improving customer risk analysis, the accounts receivable information system, and human resource training. It also recommends strengthening data-driven monitoring and evaluation. These findings emphasize that internal control system effectiveness depends not only on the existence of written procedures, but also on consistent implementation and ongoing cross-functional coordination.
Design of Accounting Information System Based on VBA Excel at Islamic Boarding School X Based on Non-Profit Organization Standards Muhamad Noval A; IGKA Ulupui; Etty Gurendrawati
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14782

Abstract

As a non-profit institution, Islamic boarding schools have an important role in education and character building of the community, but still face major challenges in financial management, especially in terms of transparency, accountability, and recording financial reports according to standards. This study aims to design and implement an Accounting Information System (AIS) based on VBA Excel that is adjusted to the ISAK 335 standard at Islamic Boarding School X. This study uses the Waterfall system development method which includes the stages of needs analysis, system design, implementation, verification, and maintenance.Data collection was conducted through observation, interviews, and literature studies on the financial management of Islamic boarding schools. The results of the study indicate that VBA Excel-based AIS can improve efficiency, accuracy, and speed in the process of recording and reporting finances. This system also facilitates the preparation of financial reports such as financial position reports, activity reports, and cash flow reports in accordance with non-profit organization standards. With the implementation of this system, Islamic boarding schools are expected to be able to improve accountability and transparency in fund management, so as to strengthen stakeholder trust and support the sustainability of the institution.
The Influence of Budget Goal Clarity, Budget Participation, and Accounting Information Systems on Managerial Performance with Organizational Commitment as a Moderating Variable (A Study on the Cosmetics Industry in Java Island) Regina Aprianti; Etty Gurendrawati; Rida Prihatni
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14800

Abstract

This study aims to analyze the effect of budget target clarity, budgeting participation, and accounting information systems on managerial performance, as well as the role of organizational commitment as a moderating variable. The study was conducted on cosmetic industry companies operating in Java Island. The research approach used is quantitative with a survey method. Data were collected through the distribution of questionnaires to managers and finance staff involved directly in the budgeting process. Data analysis was conducted using Moderated Regression Analysis (MRA). The results show that budget target clarity, budgeting participation, and accounting information systems positively affect managerial performance. In addition, organizational commitment was found to strengthen the relationship between these three independent variables and managerial performance. These findings highlight the importance of clear budget planning, active participation in the budgeting process, and the use of adequate accounting information systems to improve managerial performance, especially when supported by high organizational commitment.
Legal Protection for Contract Work Service Providers Due to Contractor Default in Road Paving Construction Services Contracts Based on Law Number 2 of 2017 Concerning Construction Services Rico Altito Deanova Sidebang; Roida Nababan; Besty Habeahan
Indonesian Journal of Business Analytics Vol. 5 No. 4 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i4.15202

Abstract

Contract service providers are often in a weak position in the implementation of construction service contracts, especially when the main contractor commits a breach of contract, such as through work delays or work that does not meet specifications. Therefore, this study aims to examine the forms of legal protection for contract service providers who suffer losses due to contractor default and examine the legal remedies that can be taken by these service providers. The research method used is a normative juridical approach with qualitative analysis techniques of laws and regulations, legal doctrine, and a case study of the Dolok Sanggul Siborong-borong asphalting project. The results show that legal protection for contract service providers can be carried out preventively through detailed contract agreements, performance guarantees, and business certification. As for repressive protection, protection is provided through efforts to summons, lawsuits for breach of contract, contract termination, and reporting to supervisory institutions. In the context of work delays, service providers can also take litigative and non-litigative routes such as mediation, arbitration, and court. Therefore, it is important for contract service providers to fully understand the contents of the contract and legal procedures to protect their rights fairly and proportionally.
The Effect of Profitability, Liquidity, Solvency and Firm Size on Debt Policy in Healthcare Companies (2019-2023) Elsa Rahmawati; Latifah Selamita; Benny Dheyanto; Krisdiana
Indonesian Journal of Business Analytics Vol. 5 No. 4 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i4.14774

Abstract

This research aims to examine how profitability, liquidity, solvency, and firm size influence debt policy in healthcare companies listed on Indonesia Stock Exchange (IDX). Annual financial reports that are accessible on each company’s website and official IDX website (www.idx.co.id) provide secondary data for this study.  From 2019 to 2023, 34 healthcare companies listed on IDX make up population.  A total of 43 observations were obtained after the outlier removal process by selecting 9 companies that satisfied criteria using a purposive sampling method. Data was analyzed using multiple linear regression. The findings indicate that profitability does not significantly impact debt policy. On other hand, liquidity and firm size have a significant negative impact, while solvency significant positive impact on debt policy.
Model of Individual Purchase Intention Determinants for Environmentally Friendly Products Sherly Novia; Mirza
Indonesian Journal of Business Analytics Vol. 5 No. 4 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i4.14873

Abstract

This study examines individuals’ purchase intentions toward environmentally friendly products, with the research object being Royco products from Unilever. The population used in this study consists of residents of DKI Jakarta who use Royco products from Unilever. The sample was collected using probability sampling with the simple random sampling method. The research framework is based on the Theory of Planned Behavior (TPB), which involves the variables of attitude, subjective norm, and perceived behavioral control. The study also includes additional variables, namely environmental knowledge, environmental awareness, and willingness to pay, to explore the main factors influencing consumers’ purchase intentions. Data analysis was conducted using the Structural Equation Modeling (SEM) method.
Analysis of Perceived Usefulness Perceived Ease of Use and Social Influence by Mediating Attitudes Towards Intention to Purchase Excess Food Through Surplus Application Chika Retno Astriani; Janfry Sihite
Indonesian Journal of Business Analytics Vol. 5 No. 4 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i4.14876

Abstract

Using the Surplus application, this study examines how users' suboptimal food purchase intentions are influenced by attitude, perceived utility, perceived ease of use, and social impact. 105 citizens of DKI Jakarta, Banten, and West Java who had downloaded but never used the Surplus app participated in the study. Purposive sampling and quantitative non-probability sampling were both employed in the study. The Structural Equation Modeling–Partial Least Square (SEM-PLS) approach was used to evaluate the data. The findings indicated that purchase intentions were positively but marginally impacted by perceived utility and perceived simplicity of use. Nonetheless, it has been demonstrated that attitudes and social influence significantly and favorably affect consumers' intentions to make purchases. Furthermore, attitude was positively and significantly impacted by social influence, perceived utility, and perceived simplicity of use. This study also demonstrates how attitude mediates the relationship between social influence, perceived utility, and perceived ease of use and purchase intentions. By encouraging reduced food waste, the Surplus app in particular has a noble goal of protecting the environment. The results of the study shed insight on factors that affect customers' choices to buy less-than-ideal food.
The Effect of Profitability, Leverage on Firm Value and Corporate Social Responsibility (CSR) as a Moderating Variable Abdullah Nasih Ulwan; Efi Deayu; Acep Komara; Krisdiana
Indonesian Journal of Business Analytics Vol. 5 No. 4 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i4.14948

Abstract

Firm value is commonly understood as an indicator of a company’s market performance, typically reflected through movements in its share price. This study seeks to examine the influence of profitability and leverage on firm value, while also evaluating the moderating role of Corporate Social Responsibility (CSR). The research focuses on companies within the energy sector—specifically those operating in the mining sub-sector—that were publicly listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. A purposive sampling technique was employed to select nine companies that met the study’s criteria. The research adopts a quantitative approach, with data analysed using EViews 12 through both multiple regression analysis and moderated regression analysis (MRA). The empirical results reveal that Return on Assets (ROA) does not have a statistically significant effect on firm value. Conversely, leverage demonstrates a significant and positive relationship. Additionally, CSR is found not to significantly moderate the relationship between either profitability or leverage and firm value, suggesting a limited moderating effect within the scope of this analysis.
Analysis of the Influence of Consumption Value on Green Purchase Intention of Environmentally Friendly Fuel Mediated by Green Trust Reza Ichsan Rizaldi; Achmad Fachrodji
Indonesian Journal of Business Analytics Vol. 5 No. 4 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i4.14960

Abstract

This study aims to determine and analyze the influence of functional value, conditional value, environmental value and green trust as mediating variables on green purchasing intention of RON 95 products. The population used in this study were respondents who had used environmentally friendly fuels. The method used in this study was non-probability sampling with a sampling technique using the Purposive sampling technique, while the sample criteria were users of environmentally friendly fuels and refueled in the DKI Jakarta area with a sample size of 100 respondents. The data analysis method applied in this study was the Structural Equation Model-Partial Least Square (SEM-PLS). Where the results of this study show that functional value, conditional value, environmental value have positive and significant results on green trust and green purchasing intention. While green trust also has positive and significant results directly on green purchasing intention, as well as mediating positively and significantly the three consumption values ​​(functional value, conditional value, & environmental value) on green purchasing intention.
The Influence of Work Life Balance, Quality of Work Life, and Self-efficacy on Job Satisfaction of Contract Employees of Java Heritage Hotel Purwokerto Ella Galih Cahyo Sakti Aji; Hermin Endratno; Hengky Widhiandono; Ika Yustina Rahmawati
Indonesian Journal of Business Analytics Vol. 5 No. 4 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i4.15097

Abstract

This study examines the influence of Work Life Balance (WLB), Quality of Work Life (QWL), and Self-efficacy on Job Satisfaction among contract employees at Java Heritage Hotel Purwokerto. Using a quantitative approach and saturated sampling, 107 respondents completed a five-point Likert scale questionnaire. Data were analyzed with Structural Equation Modeling - Partial Least Squares (SEM-PLS) via SmartPLS. Results show that WLB has a negative but insignificant effect on job satisfaction, while QWL and Self-efficacy have significant positive effects. These findings indicate that improving work environment quality and employee confidence plays a crucial role in enhancing job satisfaction. The study offers insights for HR strategies, especially in supporting contract-based employees.

Page 42 of 50 | Total Record : 493

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