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International Journal of Entrepreneurship and Business Management
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 2808716X     DOI : https://doi.org/10.54099/ijebm
Core Subject : Science, Social, Engineering,
Decision Sciences, Operations Research & Management Industrial & Manufacturing Engineering Social Sciences
International Journal of Entrepreneurship and Business Management (IJEBM) 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 5 Documents
 1 
Search results for , issue "vol. 5 no. 2 (2026)" : 5 Documents clear
The Effect of Social Media Marketing Efforts on Brand Loyalty Through Mediating Roles of Cognitive and Emotional Engagement Sharaya Farisha; Maria Apsari Sugiat
International Journal of Entrepreneurship and Business  Management Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v5i2.1879

Abstract

This study investigates the impact of Social Media Marketing Efforts (SMMEs) on Brand Loyalty, with Cognitive Engagement and Emotional Engagement acting as mediating variables among Oemah Etnik’s Instagram followers. The research adopts a quantitative explanatory design using a survey method, with data collected from 398 respondents through an online questionnaire. The analysis is conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS), which allows for the examination of complex relationships between variables as well as mediation effects. The findings reveal that SMMEs have a positive and significant influence on Brand Loyalty, both directly and indirectly through engagement mechanisms. Social Media Marketing Efforts also significantly enhance both Cognitive Engagement and Emotional Engagement. Among the two mediating variables, Emotional Engagement demonstrates a stronger effect on Brand Loyalty compared to Cognitive Engagement, indicating that emotional attachment plays a more dominant role in shaping customer loyalty. These results suggest that while informative and interactive content is important in stimulating cognitive processing, building emotional connections through engaging and meaningful social media content is more critical in fostering long-term brand loyalty. This study provides both theoretical contributions by reinforcing the applicability of the Stimulus–Organism–Response (S-O-R) framework in digital marketing contexts and practical implications for brands aiming to strengthen customer relationships through emotionally driven social media strategies. Keywords: Brand Loyalty, Cognitive Engagement, Emotional Engagement, Ethnic Fashion, Instagram Marketing.
The Role of Service Quality and Bank Reputation in Building Customer Loyalty: The Mediating Effect of Customer Satisfaction I Nyoman Galih Surya Utama; Ni Made Wahyuni; I Ketut Darma; Ida Bagus Udayana Putra
International Journal of Entrepreneurship and Business  Management Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v5i2.1941

Abstract

Purpose – This study examines the effects of service quality and bank reputation on customer loyalty, with customer satisfaction as a mediating variable, among customers of Bank Central Asia (BCA), Gatot Subroto Barat Branch, Denpasar. Methodology/approach – A quantitative causal-associative design was employed. The population consisted of 9,800 customers, from which 100 respondents were selected using random sampling and the Slovin formula. Primary data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. Findings – Service quality has a positive and significant direct effect on customer loyalty, whereas bank reputation does not have a significant direct effect. Both service quality and bank reputation positively and significantly influence customer satisfaction. Customer satisfaction also has a positive and significant effect on customer loyalty and emerges as the strongest determinant in the model. Furthermore, customer satisfaction significantly mediates the relationships between service quality and customer loyalty, and between bank reputation and customer loyalty. The mediation is partial for service quality and full for bank reputation. Novelty/value – This study demonstrates that a strong bank reputation alone is insufficient to create customer loyalty unless it is translated into customer satisfaction. It also clarifies the distinct mediating mechanisms through which service quality and bank reputation build loyalty in a branch-level banking context.
The Effect of Human Resource Competency and Internal Control System on Financial Statement Quality with Accounting Information System as a Moderating Variable I Kadek Agus Sumayasa; I Gusti Lanang Putu Tantra; Ni Made Rai Juniariani; I Wayan Kartana; A.A Bagus Amlayasa
International Journal of Entrepreneurship and Business  Management Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v5i2.1943

Abstract

Financial records are crucial for LPD because they demonstrate management's responsibility to the traditional village community, aid decision-making, and ensure transparent fund management. This study examines internal control mechanisms, human resource competence, and financial report quality in Gianyar Regency LPDs. The study sampled 103 of 270 participants. Purposive sampling was used. The survey included 103 Gianyar Regency LPD chairpersons. This study uses SmartPLS for SEM research. The study found that human resource competency, internal control systems, accounting information systems, and the effects of the internal control system on financial statements are all positive and significant.
Extending the technology acceptance model to understand continuance intention to use QRIS in Denpasar Pande Gde Bagus Naya Primananda; Ni Putu Ina Trhisnawati Weca; Ketut Winda Pratiwi; Anak Agung Dharma Adi Pratidnya; Ni Made Devi Ratnasari
International Journal of Entrepreneurship and Business  Management Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v5i2.1938

Abstract

The growing use of QRIS as a digital payment method requires a better understanding of the factors that sustain its use after consumers have gained transaction experience. This study examines the effects of perceived ease of use and compatibility on QRIS continuance intention through perceived usefulness and attitude. A quantitative cross-sectional design was employed. Data were collected through questionnaires from 200 QRIS consumers in Denpasar City selected using purposive sampling and analyzed using Partial Least Squares–Structural Equation Modeling. The results show that perceived ease of use and compatibility positively affect perceived usefulness but have no significant direct effects on attitude. Perceived usefulness positively influences both attitude and continuance intention, while attitude is the strongest direct predictor of QRIS continuance intention. Perceived usefulness mediates the effect of perceived ease of use on continuance intention but does not mediate the effect of compatibility. Attitude mediates only the relationship between perceived usefulness and continuance intention, whereas its mediating roles in the effects of perceived ease of use and compatibility are insignificant. The novel finding reveals that perceived usefulness and attitude sequentially mediate the effects of both perceived ease of use and compatibility on continuance intention. Therefore, QRIS continuance is formed through a sequential cognitive and evaluative process. Service providers should ensure that ease of use and compatibility generate tangible benefits capable of developing positive consumer attitudes
The Role of Corporate Governance in Moderating the Effect of Board Gender Diversity and Managerial Ownership on Tax Aggressiveness Anak Agung Made Dian Oktavianti; Putu Yudha Asteria Putri; Ni Nengah Seri Ekayani; Partiwi Dwi Astuti; I Wayan Kartana
International Journal of Entrepreneurship and Business  Management Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v5i2.1942

Abstract

Purpose – This study examines the effects of board gender diversity, managerial ownership, and corporate governance on tax aggressiveness, and investigates the moderating role of corporate governance in those relationships. It is grounded in Agency Theory, Corporate Governance Theory, Gender Socialization Theory, and Risk Aversion Theory. Methodology/approach – The population consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using purposive sampling, 36 companies with 180 firm-year observations were selected. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS. Findings – Board gender diversity has a positive and significant effect on the Effective Tax Rate (ETR), suggesting that greater gender diversity is associated with lower tax aggressiveness. Managerial ownership has no significant effect on ETR, while corporate governance has a positive and significant effect on ETR, implying that stronger governance enhances tax compliance. However, corporate governance does not significantly moderate the relationship between board gender diversity and tax aggressiveness, nor between managerial ownership and tax aggressiveness. Novelty/value – The influence of board gender diversity and managerial ownership on tax aggressiveness is primarily determined by firms' internal characteristics rather than by the effectiveness of corporate governance as a moderating mechanism. The study integrates four theoretical perspectives into a single moderation-based empirical model.

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