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Husnayain Business Review
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : 24771368     EISSN : 28298039     DOI : https://doi.org/10.54099/hbr
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Husnayain Business Review (JHBR) is a peer-reviewed economic journal serving as a forum for Business Economics Scholars concerning to area of Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management. This open accessed Journal publishes original research and review papers. This journal encompasses original research articles including: 1. Banking and Financial Institution 2. Behavioral Economics 3. Development Economics 4. Environmental Economics 5. International Economics 6. Accounting 7. Bussiness and Entrepreneurship 8. Human Resources Management 9. Monetary Economics 10. Public Finance 11. Political Economy 12. Bussiness Management 13. Urban and Rural Economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 74 Documents
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The Effect of Credit Collection Policy on Loan Performance in the Banking Sector in Central region of Uganda Alex Semusu; Eton Marus; Kaaya Siraje; Eliab Byamukama Mpora
Husnayain Business Review Vol. 6 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v6i1.1703

Abstract

This study examined the effect of credit collection policy on loan performance in the banking sector of Central Uganda. Despite the presence of formal credit collection frameworks, commercial banks in Uganda continue to experience persistent loan defaults, raising concerns about the effectiveness of existing collection practices in improving loan performance. Anchored in a pragmatic research paradigm, the study adopted a mixed-methods approach. Quantitative data were collected using structured questionnaires administered to selected commercial banks and analyzed through Covariance-Based Structural Equation Modeling (CB-SEM) using Jeffrey’s Amazing Statistical Program (JASP) version 0.19.3.0. Exploratory Factor Analysis (EFA) was employed to validate the measurement model. Qualitative data were obtained through key informant interviews and analyzed thematically to complement and explain the quantitative findings. The results revealed that credit collection policy had a negative but statistically non-significant relationship with loan performance (β ≈ −0.04, p > 0.05). While the measurement model demonstrated acceptable construct validity and reliability, the structural model indicated that formal credit collection policies did not significantly influence loan performance outcomes. Qualitative findings provided further insight, showing that collection practices were largely reactive, with recovery efforts typically initiated only after loans became non-performing. In addition, heavy reliance on third-party debt collectors and delayed borrower engagement weakened internal ownership and accountability in the credit recovery process. The study contributes empirical evidence from Uganda’s banking sector by demonstrating that the effectiveness of credit collection policy is determined less by formal policy design and more by proactive implementation and early borrower engagement. By integrating quantitative SEM results with qualitative insights, the study offers a nuanced explanation for the weak linkage between credit collection policies and loan performance, with implications for strengthening credit risk management policies in developing economies.
How Cooperative Governance Improves Quality Consistency in Patchouli Essential Oil Value Chains Mochammad Rafli Naseery; Pramesti Salsabil Putri Herjuno; Zainur Rijal; Ario S. Setiadi
Husnayain Business Review Vol. 6 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v6i1.1736

Abstract

Quality inconsistency remains a persistent challenge in smallholder-based patchouli essential oil value chains, where fragmented production systems and weak coordination limit compliance with market quality standards. This study examines how cooperative governance improves quality consistency by functioning as a coordination authority within a quality-sensitive agricultural value chain. Using a qualitative case study of a patchouli essential oil cooperative in Legok, Indonesia, data were collected through field observations, semi-structured interviews with cooperative managers, member farmers, and downstream buyers, as well as document analysis. The findings reveal that cooperative governance enhances quality consistency by centralizing production standards, coordinating harvesting and distillation processes, and embedding traceability as an internal governance mechanism rather than a standalone technological tool. This governance arrangement reduces quality variability, strengthens accountability among value chain actors, and improves the cooperative’s bargaining position in downstream markets. The study contributes to agribusiness and value chain governance literature by demonstrating that quality upgrading in smallholder systems is primarily driven by governance reconfiguration rather than technical interventions alone, offering practical implications for cooperative management and policy design in quality-sensitive agricultural markets.
Socio-Economic Impact of Digital Credit Accessibility: A Quantitative Analysis of Shopee Paylater Adoption and Consumptive Behavior Yuneline, Mirza Hedismarlina; Ruchiyat, Elvita Fujiyama
Husnayain Business Review Vol. 6 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v6i1.1766

Abstract

Purpose – This study investigates the psychological and technical determinants of digital credit-driven consumption within localized Indonesia administrative districts, specifically focusing on the influence of perceived ease of use and perceived usefulness on the consumptive behaviour of the community in Sumedang Regency. The objective of the study is to analyse the extent to which the Shopee Paylater feature catalyses unplanned and irrational spending patterns among diverse demographic groups. Methodology/approach – Utilizing a quantitative methodology characterized by descriptive and verification analysis, the study surveyed 100 respondents in Sumedang Regency through purposive sampling, employing multiple liner regression and classical assumption testing via SPSS software. Findings – The research findings indicate that perceived ease of use and perceived usefulness both exert a positive and significant influence on consumptive behaviour, both partially and simultaneously with the Technology Acceptance Model (TAM) variables collectively accounting for 38 percent of the variance in consumer spending habit. Novelty/value – The originality of this research lies in its localized focus on semi-urban regency, providing granular insight into how digital payment innovations transform financial behaviour outside of major city, where traditional credit penetration remains low. Keywords: Perceived Ease of Use, Perceived of Usefulness, Consumptive Behavior, Shopee Paylater
Reducing Accounting Fraud Tendencies: The Role of Internal Control Effectiveness, Information Asymmetry, and Religiosity Nadi, I Nyoman Arta; Datrini, Luh Kade
Husnayain Business Review Vol. 6 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v6i1.1768

Abstract

Purpose – This study aims to examine the effect of internal control effectiveness, information asymmetry, and religiosity on the tendency of accounting fraud in Village Credit Institutions (LPD) in Baturiti District. Methodology/approach – This research employed a quantitative approach using primary data collected through questionnaires distributed to LPD management and employees directly involved in financial management. The population consisted of 139 individuals, with 107 respondents selected through purposive sampling. Data were analyzed using multiple linear regression techniques. Findings – The results indicate that internal control effectiveness has a negative and significant effect on the tendency of accounting fraud, while information asymmetry has a positive and significant effect. Religiosity also shows a negative and significant influence on the tendency of accounting fraud. These findings suggest that stronger internal controls and higher religiosity reduce fraud tendencies, whereas greater information asymmetry increases the likelihood of fraud. Novelty/value – This study provides empirical evidence on the combined role of organizational control systems, information transparency, and moral values in preventing accounting fraud within LPDs. The results can serve as a reference for improving governance and fraud prevention strategies in rural financial institutions. Keywords: Internal Control Effectiveness, Information Asymmetry, Religiosity, Accounting Fraud Tendency, Village Credit Institutions (LPD)

Page 8 of 8 | Total Record : 74

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