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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
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Unknown,
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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 480 Documents
Whistleblowing Intentions in Fraud Cases: The Interplay of Organizational Culture and Personal Ethic Riza Aulia Rachman; Ingka Ulupui; Indra Pahala
Indonesian Journal of Business Analytics Vol. 5 No. 6 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i6.15901

Abstract

Whistleblowing is a crucial mechanism for uncovering fraud and unethical behaviour within organizations, yet the decision to report misconduct is influenced by a complex interplay of organizational culture and personal ethics. This study explores the factors that drive employees to report fraud, focusing on how organizational culture and personal ethical beliefs interact to shape whistleblowing intentions. A systematic literature review (SLR) was conducted to synthesize recent studies from 2019 to 2024, analysing the role of ethical climates in organizations and individual moral values. The findings suggest that organizational culture significantly influences whistleblowing behaviour, with supportive and transparent environments fostering higher rates of reporting. Personal ethics, such as moral intensity and a sense of duty, also play a critical role, although their effect is moderated by the organizational context. The study highlights the importance of aligning personal ethical standards with organizational culture to encourage whistleblowing and reduce fraud. Recommendations for practice include creating a culture of ethical leadership, providing clear whistleblower protection policies, and promoting a transparent and supportive reporting system.
The Influence of Motivation, Self-Control and Financial Literacy on Financial Management of Gen Z Students in Tangerang Ika Pratiwi Simbolon; Christy Ayu Sarah Panjaitan; Lilis Susilawaty; Viola Anginette Muljo
Indonesian Journal of Business Analytics Vol. 5 No. 6 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i6.15902

Abstract

This study aims to examine the effect of motivation, self-control, and financial literacy on the financial management of Generation Z students in Tangerang. Using a purposive sampling method, 101 students who met the criteria of being part of Generation Z and domiciled in Tangerang were selected as respondents. The research employed a quantitative descriptive approach with data analyzed using SPSS. The findings reveal that motivation and financial literacy significantly influence financial management among Generation Z students, while self-control does not show a significant effect. These results underscore the importance of strengthening financial literacy and motivational factors to foster better financial behavior among young individuals. In today's rapidly changing economic environment, financial literacy provides a foundation for individuals to make informed financial decisions, manage their income wisely, and avoid risky financial behavior. Moreover, motivation plays a critical role in shaping an individual's willingness to plan, control, and pursue financial goals. Even though self-control is often associated with prudent financial behavior, this study finds it insufficient as a sole predictor of sound financial management among Generation Z. These insights are expected to serve as a valuable reference for educators, policymakers, and financial institutions in designing targeted programs that empower Generation Z with the knowledge and drive needed to make responsible financial decisions and achieve financial well-being in the future.
Sustainable Economic Development through Downstream Frankincense (Styrax Benzoin) Production in an Effort to Increase Farmers' Income in North Sumatra Ika Pratiwi Simbolon; Lilis Susilawaty; Ivana Valencia
Indonesian Journal of Business Analytics Vol. 5 No. 6 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i6.15903

Abstract

This study analyzes the potential of a frankincense downstreaming program as a strategy to increase community income in North Sumatra, the world's largest frankincense-producing province. Data on frankincense production and exports from North Sumatra for the 2020-2024 period show significant dominance in the global market, yet the added value received by farmers remains relatively low. This paper identifies the obstacles faced by farmers, such as limited access to processing technology, price fluctuations, and a lack of downstream infrastructure. Through a review of data from the Statistics Indonesia (BPS), the Ministry of Trade, and the North Sumatra Plantation Office, as well as a literature review related to sustainable economic development programs, this study proposes a downstreaming solution that focuses on the diversification of frankincense derivative products, increasing farmer human resource capacity, and an active government role in creating a conducive industrial ecosystem.
Evaluation of the Role of Public Accountants on the Application of Know your Customer Principle to Assess Client Risk in Preventing Money Laundering (Case Study on Public Accounting Firm in Yogyakarta Area) Salsabila Nur Aini Sekarningrum
Indonesian Journal of Business Analytics Vol. 5 No. 6 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i6.15905

Abstract

The purpose of this study is to describe the implementation and strategy of PMPJ implementation by Public Accountants (KAP) in the Yogyakarta region. In addition, this study also aims to understand the role of public accountants in the Yogyakarta region related to the implementation of PMPJ to assess client risk in preventing money laundering. This study uses a qualitative descriptive research method with a case study approach. There are two types of data sources used in this study: primary data obtained through in-depth interviews with KAPs in the Yogyakarta region using convenience sampling techniques and secondary data obtained through data related to PMPJ policies. The findings of this study, informants from four KAPs in the Yogyakarta region have implemented PMPJ in accordance with regulatory guidelines, namely SE Number 7/PPPK/2019. The role of public accountants in efforts to prevent money laundering is still necessary. In addition, auditing financial statements is also an obligation for companies and a form of professionalism of public accountants based on the principles of the profession, namely the embodiment of integrity and compliance with regulations.
Exploring the Influence of Digital Transformation on Human Capital Development: Evidence from Small and Medium Enterprises in Indonesia Meindro Waskito; Ali Mustafiq
Indonesian Journal of Business Analytics Vol. 5 No. 6 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i6.15908

Abstract

This study explores the causal and conditional influence of Digital Transformation (DT) on Human Capital Development (HCD) within Indonesian Small and Medium Enterprises (SMEs). A quantitative, cross-sectional survey was conducted among 405 SME managers across Indonesia’s trade, manufacturing, and service sectors. Using Structural Equation Modeling (SEM) with AMOS, the study tested five hypotheses linking digital strategy alignment (DSA), digital infrastructure investment (DII), and digital culture and flexibility (DCF) to two dimensions of HCD—digital skills (DS) and specialized digital knowledge (SDK)—while incorporating resource scarcity (RS) as a structural constraint and DS as a moderator. The results reveal that strategic alignment (DSA) exerts the strongest influence on specialized digital knowledge (SDK) (β=0.45, p<0.001), confirming that only strategically guided digitalization fosters advanced human capital formation. For SME managers, the study underscores that strategic digital alignment and continuous skill upgrading must precede technological investment to ensure sustainable transformation and competitiveness. This research advances the Resource-Based View (RBV) by empirically modeling human capital as a dynamic capability within digital transformation processes, offering rare quantitative evidence from an emerging economy context. It also introduces resource scarcity as a conditioning mechanism, enriching theoretical frameworks of digital maturity for developing countries.
The Role of Perceived Value in Mediating the Effect of Store Atmosphere and Service Quality on Repurchase Intention at OB.Second Outlets Robby Wahyu Al Ayubi; Aang Curatman; Jefry Romdonny
Indonesian Journal of Business Analytics Vol. 5 No. 6 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i6.15916

Abstract

The purpose of this study is to examine how customers of OB.Second stores in Cirebon use perceived value to mediate the impact of store atmosphere and service quality on repurchase intention. The fierce rivalry in the thrifting sector and the significance of keeping clients through a satisfying shopping experience serve as the foundation for the research background. This study uses a quantitative methodology, collecting data from 300 respondents who have previously made purchases at OB.Second via a Google Form. SEM-PLS was used to analyze the data using SmartPLS software.The findings show that perceived value is positively and significantly impacted by store atmosphere and service quality. Furthermore, it has been demonstrated that repurchase intention is positively and significantly impacted by perceived value. Other findings show that the store atmosphere and service quality directly affect repurchase intention, but their impact intensifies when mediated by perceived value.The study concludes that enhancing the store's atmosphere and the quality of service can foster a positive perceived value among customers, thereby motivating them to make repeat purchases.
Digital Marketing Capability as a Strategic Driver of Firm Performance: Evidence from Culinary MSMEs in Medan City Genesis Sembiring; Jenny Halim
Indonesian Journal of Business Analytics Vol. 5 No. 6 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i6.15920

Abstract

This study investigates the influence of Digital Marketing Capability, Organizational Agility, and Human Capital on Firm Performance among culinary MSMEs in Medan City. Using a quantitative approach, primary data were obtained from ninety-seven respondents, including business owners, managers, and employees, through structured questionnaires. The data were analyzed using descriptive statistics and multiple linear regression with SPSS version 25. The findings reveal that Digital Marketing Capability has a positive and significant effect on Firm Performance, while Organizational Agility and Human Capital show no significant effect. Simultaneously, the three variables have a positive impact on firm performance. These results suggest that mastery of digital marketing strategies plays a dominant role in enhancing competitiveness and business success. This study supports the Resource-Based View (RBV) theory, emphasizing that internal digital competence serves as a strategic asset for achieving sustainable firm performance among culinary MSMEs in Medan City.
Transformation of Food Security Analysis: A Data Science Approach to Agricultural Commodities in Ntt Rolland E. Fanggidae; Rikhard T. Ch. Bolang; Aldarine Molidya; Edy Purwanto; Ginanjar Aji Nugroho; Bonifasius Irmgardus Nggajo
Indonesian Journal of Business Analytics Vol. 5 No. 6 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i6.15921

Abstract

This study aims to assess food commodity data forecasting in East Nusa Tenggara (NTT) Province using the ARIMA model and to conduct a clustering analysis of food security status using the K-Means Clustering and Hierarchical Agglomerative Clustering (HAC) approaches. The analytical method used was the Autoregressive Integrated Moving Average (ARIMA) model to calculate the forecast of time series food commodity data in East Nusa Tenggara (NTT) Province, and the food security analysis used K-Mean Clustering and Hierarchical Agglomerative Clustering (HAC). The ARIMA test results produced forecasts of food commodity data or variables for 2025 to 2027. However, these results did not yield satisfactory results when evaluated using three different coefficients, one of which was the Mean Absolute Percentage Error (MAPE), which produced a relatively large value. This concludes that the test results for forecasting data or food commodity variables in NTT are inaccurate, requiring additional factors capable of producing good predictions. The importance of food security policies that adapt to regional capacity. Cluster 1 focuses on increasing production and stabilizing prices through simple irrigation, agricultural assistance, and market operations. Cluster 3 focuses on strengthening logistics through road infrastructure, distribution hubs, and digitalization. Across clusters, a simple food information system, interregional partnerships, and local climate adaptation are needed to make policies more realistic and measurable.
The Influence of Product Quality, Influencer Credibility and Online Customer Reviews on Purchase Decisions of Facetology Skincare Products (Study on Consumer Students of the University of Muhammadiyah Purwokerto) Burhan Feisal Fajri; M. Agung Miftahuddin; Arini Hidayah; Meydy Fauziridwan
Indonesian Journal of Business Analytics Vol. 5 No. 6 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i6.15923

Abstract

This study aims to determine the influence of product quality, influencer credibility, and online customer reviews on the purchase decision of Facetology skincare products. The research population included students of the University of Muhammadiyah Purwokerto with a total of 113 respondents who were selected using the purposive sampling technique. This study uses a quantitative approach with multiple linear regression analysis through the SPSS version 23 program. Based on the results of the analysis, it is shown that product quality and online customer reviews have a positive and significant effect, but the credibility of influencers has a negative and insignificant effect on purchase decisions. These findings are expected to serve as a reference for local skincare industry players in formulating more effective and credible marketing strategies.
The Effect of Workload and Physical Facility Infrastructure on the Performance of Security Personnel Kemala Widya Paramita; Ratri Wahyuningtyas; Fariz
Indonesian Journal of Business Analytics Vol. 5 No. 6 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i6.15944

Abstract

This study analyzes the effect of workload and physical facility infrastructure on the performance of security personnel at DEF University using a quantitative approach based on the Job Demands-Resources Model. Data were collected from 176 respondents (56.2% of 313 personnel) using a 37-item questionnaire based on SWAT and CPTED, and analyzed via PLS-SEM with 5,000 bootstrap iterations. The results show that infrastructure has a dominant effect (β=0.682; p<0.001) on performance, while workload is not significant (β=-0.115; p=0.074), confirming a significant buffering effect (β=-0.214; p=0.010). These findings suggest prioritizing investments in surveillance technology and communication systems as a strategy to mitigate extreme workload, with managerial implications including a roadmap for enhancing job resources to ensure sustainable campus security performance.