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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 556 Documents
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Compliance with Permendagri 47/2021 and SIPD Regarding the Unqualified Opinion: The Mediating Role of Regional Asset Disclosure Junaidi; Elok Heniwati; Nella Yantiana
Indonesian Journal of Business Analytics Vol. 6 No. 4 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i4.16734

Abstract

This study aims to examine the influence of compliance with Permendagri 47/2021 and the implementation of the Regional Government Information System (SIPD) on the acquisition of Fair Opinion Without Exception (WTP) from the Audit Board (BPK), with the Disclosure of Regional Property (BMD) as a mediation variable. The research uses a quantitative approach through a survey of 104 financial and asset management apparatus in the Regional Apparatus Organization (OPD) of Sanggau Regency, West Kalimantan. The sampling technique uses proportionate stratified random sampling with the Slovin formula (e=5%). The data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results of the study showed: (1) compliance with Permendagri 47/2021 had a positive and significant effect on BMD disclosure (β=0.384; p<0.001); (2) the implementation of SIPD has a positive and significant effect on BMD disclosure (β=0.421; p<0.001); (3) BMD disclosure had a positive and significant effect on WTP opinion (β=0.354; p<0.001); (4) compliance with Permendagri 47/2021 has a positive and significant effect on the WTP opinion (β=0.312; p=0.001); (5) the implementation of SIPD has a positive and significant effect on WTP opinion (β=0.287; p=0.002); and (6) BMD disclosure partially mediates the relationship between the compliance of Permendagri 47/2021 and SIPD with the WTP opinion (VAF=30.4% and 34.1%). These findings contribute theoretically within the framework of Stewardship Theory, Agency Theory, and Institutional Theory, and provide practical implications for local governments to prioritize asset governance and regional financial digitalization to achieve optimal public accountability.
The Process of Forming Public Acceptance of Household Gas Networks: A Study on Domestic Energy Users Charly Simanullang; Jahrizal; Lailan Tawila Berampu
Indonesian Journal of Business Analytics Vol. 6 No. 4 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i4.16736

Abstract

The development of the household gas network (jargas) supports the domestic energy transition, but its success depends on public acceptance, not just infrastructure. This qualitative research with grounded theory explores the process of receiving gas networks through interviews, observations, and documentation of active customers. The results showed that acceptance was formed from the interaction of benefit perception (convenience, efficiency, continuity), positive user experience, trust in the service, and social legitimacy in the community. Customer experience and social dynamics are proven to strengthen service adoption. These findings contribute to the study of energy consumer behavior and the marketing of public utility services.
Governance of Fresh Oil Palm Fruit Bunch Prices: Challenges of Supervision and Protection Strategies for Independent Smallholders in the Bangka Belitung Islands Province Jhon Hendri; Selamet Riyadi; Setyani Dwi Lestari
Indonesian Journal of Business Analytics Vol. 6 No. 4 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i4.16840

Abstract

This study aims to analyze the challenges of supervision in the price management of oil palm Fresh Fruit Bunches (FFB) and formulate a protection strategy for independent smallholders in the Bangka Belitung Islands Province. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation studies. The results of the study show that FFB price governance still faces various obstacles, including low transparency of price information, weak supervision of price implementation, information asymmetry, long marketing chain, and low bargaining position of farmers. The protection strategies formulated include strengthening farmer institutions, transparency of price information, participatory supervision, fair partnerships, and improving farmers' bargaining positions. The strategy is expected to be able to realize price stability and improve the welfare of independent smallholders in a sustainable manner.
The Influence of Physical and Non-Physical Work Environment on Employee Performance at Hilton Bali Resort I Nyoman Surya Abdi Wibawa; Nyoman Indah Kusuma Dewi; Yulia Tria Hapsari
Indonesian Journal of Business Analytics Vol. 6 No. 4 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i4.16845

Abstract

This research investigates how the physical work environment (X1) and the non-physical work environment (X2) relate to employee performance (Y) at Hilton Bali Resort. A quantitative causal-associative design was applied, with data obtained from a digital questionnaire completed by all 30 employees in the study population through saturation sampling. Instrument testing showed that every item was valid (r-value > r-table = 0.361) and that each variable had strong internal consistency (Cronbach's Alpha: X1 = 0.965, X2 = 0.946, Y = 0.948). After the data met the assumptions of normality, absence of multicollinearity, and homoscedasticity, multiple linear regression was performed using IBM SPSS Statistics version 26. The resulting model was Y = 1.938 + 0.132X1 + 0.532X2. Partial testing indicated a significant contribution from the physical work environment (t-count = 2.201 > t-table = 2.052; sig. = 0.036) and from the non-physical work environment (t-count = 4.668 > t-table = 2.052; sig. = 0.000). Simultaneous testing also confirmed that both predictors jointly affected performance (F-count = 35.814 > F-table = 3.34; sig. = 0.000), explaining 72.6% of the variance in employee performance. The standardized coefficients further show that the non-physical environment (β = 0.627) contributes more strongly than the physical environment (β = 0.296), emphasizing the importance of interpersonal and psychological conditions in supporting employee performance in a five-star hotel setting.
The Role of Digital Procurement in Strengthening Supply Chain Resilience Amid Global Disruptions Suci Nur Rahmadhani; Wahyuningsih Santosa; Gatri Lunarindiah; Febby Annisa
Indonesian Journal of Business Analytics Vol. 6 No. 4 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i4.16856

Abstract

This study aims to analyze the influence of data analytics, information sharing, and procurement process digitalizations on supply chain risk management and its impact on supply chain resilience. This study also examines the mediading role of supply chain risk management in the relationship between data analytics, information sharing, and procurement process digitalizations toward supply chain resilience. A quantitative approach with a survey method was employed. Data were collected through questionnaires distributed to respondents involved in procurement, supply chain, data analytics, and risk management activities. The sampling technique used was purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with AMOS software. The results show that all variables positively contribute to improving supply chain resilience through the role of supply chain risk management.
Determinant of Carbon Emission Disclosure and its Impact on Firm Value: Moderating Role of Profitability Kurniawati; Maureen Aurelia
Indonesian Journal of Business Analytics Vol. 6 No. 4 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i4.16874

Abstract

This study aims to identify determinants of carbon emission disclosure (CED) and to examine how CED, moderated by profitability, affects firm value. This study employs multiple liner regression to test determinants of CED (firm size, leverage and environmental management system). A moderated regression analysis assesses the effect of CED on firm value with profitability as moderator. Results show firm size is the only significant determinant of CED. This reflects that indicating that larger firms tend to disclose more information related to carbon emissions. Furthermore, this research also revealed that profitability strengthens the positive impact of carbon emission disclosure on firm value, indicating that carbon transparency is more valued by stakeholders when firms demonstrate strong financial performance. This study contributes to the literature on environmental disclosure and firm value by providing empirical evidence on the determinants of carbon emission disclosure and highlighting the moderating role of profitability.
The Influence of Government Capital Expenditure, Financial Performance, and Good Corporate Governance on Stock Returns (A Study of State-Owned Construction Enterprises Listed on the Indonesia Stock Exchange in the 2015–2024 Period) Dinar Rahmatulloh; Anisah Firli
Indonesian Journal of Business Analytics Vol. 6 No. 4 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i4.16898

Abstract

The infrastructure and construction sector plays a strategic role in Indonesia's economic growth. However, increased government capital spending is not always reflected in higher stock returns for state-owned construction companies listed on the Indonesia Stock Exchange. This study aims to analyze the effects of government capital spending realization, financial performance, and good corporate governance on stock returns for state-owned construction companies listed on the Indonesia Stock Exchange during 2015–2024. This study uses a quantitative approach with secondary panel data, purposive sampling, and panel data regression analysis. The results show that all independent variables simultaneously have a significant effect on stock returns. Partially, Debt to Equity Ratio and Earnings Per Share have a positive and significant effect, while government capital spending realization has a negative and significant effect. Meanwhile, Return on Assets, Current Ratio, Total Asset Turnover, and good corporate governance do not have a significant effect. These findings indicate that the market is more responsive to earnings per share and funding structure than to the amount of government fiscal support. Consequently, companies need to strengthen earnings quality and capital structure, while the government needs to ensure that capital spending translates into operational performance that is appreciated by the market.
Transformation Without Profitability? An Econometric Study of Cost Efficiency, Credit Risk, and Regional Economic Constraints in Bank Papua, 2015–2025 Gracia Billy Mambrasar
Indonesian Journal of Business Analytics Vol. 6 No. 4 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i4.16922

Abstract

This study examines why Bank Papua’s institutional and digital transformation did not result in sustained profitability improvement during 2015–2025. As a Regional Development Bank (RDB), Bank Papua must balance commercial profitability with regional development in Tanah Papua, despite high-cost geography, limited infrastructure, uneven financial inclusion, underdeveloped private-sector depth, and elevated credit risk. Using a quantitative explanatory design, this study applies an Ordinary Least Squares (OLS) model to assess the effects of BOPO, Non-Performing Loans (NPL), Loan-to-Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), asset size, regional economic growth, inflation, and a digital transformation dummy on profitability, measured by Return on Assets (ROA) and Return on Equity (ROE). The study argues that profitability stagnation reflects not only managerial issues, but also structural banking and regional development constraints. High operating costs, weak loan quality, and regional economic limitations may offset gains from asset growth and digital modernization. The findings are expected to contribute to the literature on Indonesian regional development banks, bank profitability, and financial transformation in peripheral economies.
The Role of ESG Reporting in Improving Financial Statement Transparency, Risk Mitigation, and Corporate Sustainability: A Systematic Literature Review Abisetyo Arrozaq Wijaya; Trinandari Prasetya Nugrahanti
Indonesian Journal of Business Analytics Vol. 6 No. 4 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i4.16923

Abstract

This study aims to analyze the role of Environmental, Social, and Governance (ESG) reporting in improving the transparency of financial statements and mitigating corporate risks. Using a qualitative systematic literature review approach based on 22 journal articles published in Google Scholar from 2021–2026, this study examines the relationship between ESG disclosures, financial reporting quality, investor perception, and risk mitigation. The results show that ESG reporting enhances the transparency of financial statements, reduces information asymmetry, strengthens investor confidence, and increases corporate resilience to economic and market risks. Companies with strong ESG disclosures also tend to demonstrate higher financial reporting quality, more stable firm value, and more effective risk management. In addition, ESG reporting strengthens corporate governance practices, improves the ability to identify and manage risks proactively, and supports corporate sustainability through more structured and sustainable risk mitigation. This study contributes to the development of sustainability accounting and provides practical implications for companies, investors, and regulators in integrating ESG reporting into modern and sustainable financial reporting systems.
Special Economic Zones and Innovation-Led Regional Transformation: A Qualitative Case Study of Batam, Indonesia, 2000–2025 Gracia Billy Mambrasar; Prajwalita Cinantya
Indonesian Journal of Business Analytics Vol. 6 No. 4 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i4.16925

Abstract

This paper examines how special economic zones can support innovation-led regional transformation, using Batam, Indonesia, as a qualitative case study from 2000 to 2025. While innovation is widely viewed as a driver of SEZ growth, limited attention has been given to how innovation emerges and becomes embedded within regional economies, especially in developing-country contexts. Using process tracing and thematic literature synthesis, this study analyzes the interaction between SEZ governance, institutional capacity, foreign direct investment, manufacturing clusters, human capital development, technology adoption, and regional economic change. The paper argues that innovation-led growth cannot be understood only through R&D spending or patent output, but through broader processes of technology diffusion, workforce learning, local capability building, and governance coordination. By positioning Batam within a wider global discussion on SEZ-led development, this article offers a qualitative explanatory framework for understanding how SEZs can evolve from investment-oriented zones into innovation-oriented regional growth nodes.

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