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Contact Name
Purniadi Putra
Contact Email
putrapurniadi@gmail.com
Phone
+6285252101729
Journal Mail Official
putrapurniadi@gmail.com
Editorial Address
Dusun Turusan Desa Lorong Kecamatan Sambas Kabupaten Sambas Kalimantan Barat
Location
Kab. sambas,
Kalimantan barat
INDONESIA
International Journal of Management and Business Economics
Published by CV putra publisher
ISSN : -     EISSN : 29649412     DOI : https://doi.org/10.58540/ijmebe.v1i1
Core Subject : Economy, Science,
The International Journal of Management and Business Economics is a peer-reviewed journal that publishes scientific articles in the fields of operational management, human resource management, financial management, marketing management, Entrepreneurship, Administrative Management, Development Economics, Micro and Macroeconomics that are managed and published by Cv Putra Publisher The articles published in the IJMEBE Journal include the results of original scientific research (top priority) and new scientific review articles (not importance) from various academics and researchers that have not been published elsewhere.
Articles 12 Documents
Search results for , issue "Vol. 4 No. 2 (2026): February" : 12 Documents clear
A DMAIC-Based Six Sigma Analysis in Culinary MSMEs: A Case Study of Refresh Seafood Camelia Rizki Agrina; Chelsea Ananda Balqis; Ghina Ayu Larasati
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1364

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector frequently face operational quality challenges, particularly service time variability, raw material waste, and limited capacity during demand surges. These problems are largely driven by process variation rather than defects in final products, especially in micro-scale enterprises with limited quantitative data. This study aims to analyze operational quality issues at Refresh Seafood, a micro-scale culinary MSME, using the Six Sigma method with the DMAIC (Define, Measure, Analyze, Improve, and Control) approach, and to formulate practical improvement strategies aligned with MSME characteristics. A descriptive qualitative approach was employed through semi-structured interviews and direct observation. Data were analyzed using the DMAIC framework supported by qualitative indicators and fishbone analysis. The findings reveal that service time instability between dine-in and delivery orders, suboptimal raw material utilization, and reactive capacity management are the main quality issues. Proposed improvements include developing mini standard operating procedures (SOPs), optimizing order flow, implementing batch preparation during peak periods, and utilizing leftover raw materials. This study demonstrates that Six Sigma can be flexibly applied in micro-scale culinary MSMEs to improve process stability and service efficiency.
The Role of MSMEs and the Challenges of Their Development: A Qualitative Study Through MSME Owner Interviews Muhammad Aqshel Revinzky Nizar; Rizky Ramadhan; Mochammad Chairul Ihsan; Cattleya Rejito; Rd. Rifqi Dwisanto; Adhadian Akbar
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1371

Abstract

This community service program aims to strengthen the capacity and competitiveness of small businesses (UMKM) in Kecamatan Cibeunying, Bandung, through mentoring and business assistance. Background observations indicate that many UMKM still face limitations in marketing, financial management, and digital utilization, which hinder business growth and sustainability. The activity employed a participatory approach by conducting interviews and direct mentoring with selected UMKM actors to identify their main problems and needs. Assistance focused on improving basic financial recording skills, simple digital marketing (use of social media and online catalogs), and product packaging improvement. The results show an increase in participants’ understanding of financial management, better product presentation, and initial adoption of digital platforms for promotion. This program concludes that targeted, field-based mentoring can effectively improve the managerial and marketing capabilities of UMKM, and recommends periodic follow-up to ensure business continuity and development.
Digital Innovation for Quality Assurance in Higher Education: A Bibliometric Insight Over a Decade Desty Hapsari Kirana; Kurnia Khafidhatur Rafiah
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1372

Abstract

This study aims to map the development of research on digital innovation in higher education quality assurance during 2015–2025 through a bibliometric analysis of 556 Scopus-indexed articles. The results show a significant increase in publications, especially since the COVID-19 pandemic, with a shift in focus from basic digitalization to the integration of intelligent technologies such as artificial intelligence and digital assessment in quality assurance systems. Keyword visualization reveals six main thematic clusters: higher education, COVID-19, e-learning, digitalization, digital transformation, and artificial intelligence. Citation analysis shows that the most influential literature highlights institutional digital transformation, technological readiness, online learning quality, and data-driven QA frameworks. These findings provide a comprehensive overview of the conceptual evolution and strategic challenges in strengthening digital-based quality assurance systems in higher education.
The Effect Of Tax Socialisation and Motivation To Pay Tax On Tax Payment Awareness Among Universitas Padjadjaran Students Cempaka, Adisti Gilang; Fauzan Akmal Ramadhan
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1393

Abstract

This study aims to examine the influence of tax socialisation and motivation to pay tax on tax awareness among university students. A quantitative approach was applied, using primary data by distributing questionnaires to Universitas Padjadjaran students. The sampling technique was carried out by purposive sampling technique. Data were analysed using Multiple Regression Analysis. The findings indicate that tax socialization and motivation to pay tax positively and significantly affect tax awareness among Universitas Padjadjaran students. The study provides for tax authorities, that the synergy between external education through socialization and strengthening internal motivation is crucial in forming a tax awareness culture in the university environment that can lead to tax compliance.
The Role Of Educational Environment In Academic Stress: The Mediating Effects Of Self-Efficacy And Social Support Among University Students Kurnia Khafidhatur Rafiah; Sulwani Husna Afrizal
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1394

Abstract

This study examines the role of the educational environment in academic stress among university students, focusing on the mediating effects of self-efficacy and social support. A total of 106 undergraduate students from universities in Indonesia participated in an online survey measuring educational environment, self-efficacy, social support, and academic stress. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the educational environment has a significant positive effect on self-efficacy (β = 0.640, p < .001) and social support (β = 0.590, p < .001) but does not directly reduce academic stress (β = −0.095, p = .24). Self-efficacy has a significant negative effect on academic stress (β = −0.219, p = .002), whereas social support does not show a significant effect (β = 0.045, p = .494). The indirect effect of the educational environment on academic stress through self-efficacy is significant (β = −0.141, p = .019), while the indirect path through social support is not. The model explains a small portion of the variance in academic stress (Adjusted R² = 0.041; Q² = 0.027), indicating the presence of other relevant stressors beyond the educational environment. These findings highlight the importance of fostering self-efficacy within supportive educational environments to help students cope with academic stress.
Open Innovation In Marketing Research: A Bibliometric Review Of Conceptual and Empirical Developments Ifghaniyafi Farras, Joval; Maryana, Lina
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1400

Abstract

Open innovation (OI), defined as the purposive management of knowledge inflows and outflows to accelerate innovation, has become an increasingly prominent framework in marketing scholarship as markets digitize and value creation shifts toward interactive ecosystems. Despite this growing interest, marketing oriented OI research remains conceptually dispersed across adjacent constructs such as co creation, customer engagement, user innovation, social media enabled collaboration, and platform mediated communities. This study provides a bibliometric review that maps the conceptual and empirical development of OI in marketing research through an analysis of keyword co occurrence patterns and thematic evolution. Following established bibliometric guidelines, the domain is synthesized using VOSviewer science mapping techniques, including network, overlay, and density visualizations. The resulting network structure positions open innovation as a central hub connected to three dominant thematic areas. These include co creation and new product development, frequently examined in SME and Industry 4.0 contexts; digital and social media enabled engagement and prosumption; and value co creation and interactive marketing within customer communities and networked organizational forms.
Beyond Philanthropy: Can Waqf Be Indonesia's Key to Sustainable Development? Ken Paramitha Aryana; Hasan, Annisa
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1417

Abstract

This study examines the strategic and multi-dimensional role of waqf in supporting the achievement of the Sustainable Development Goals (SDGs) in Indonesia. With a significant financing gap hindering the realization of the SDGs, this research explores how waqf, a unique Islamic philanthropic instrument, can serve as a vital non-conventional funding source. Employing a qualitative approach and a literature review method, the study synthesizes scholarly articles, official reports, and historical data to build a comprehensive argument. The findings reveal a strong synergy between the principles of waqf and the 17 SDGs. The perpetual and productive nature of waqf assets allows for long-term, sustainable impact across social, economic, and environmental sectors. Case studies demonstrate waqf's direct contributions, from funding healthcare and education (SDGs 3 & 4) to empowering communities and promoting environmental conservation (SDGs 5, 14 & 15). However, the full potential of waqf remains largely untapped due to challenges in public literacy and institutional governance. The study concludes that optimizing waqf through integrated regulations, technological adoption, and innovative financing models is crucial for bridging the financing gap and advancing Indonesia's sustainable development agenda.
Impact of Internal Control on Fraudulent Financial Statement Of State Owned Enterprises Zaki, Muhammad Jawad; Adrianto, Zaldy
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1420

Abstract

This study examines the influence of internal control effectiveness on the likelihood of financial statement fraud among 26 State-Owned Enterprises (SOEs) during the 2023–2024 period, using secondary data obtained from annual reports and analyzed through a Common Effect Model regression. Internal control effectiveness is measured using an Internal Control Index, while the probability of fraudulent reporting is proxied by the Beneish M-Score. The findings reveal that internal controls, in aggregate, have a significant negative effect on the potential for financial statement fraud. At the component level, Risk Assessment, Information and Communication, and Monitoring show significant negative effects, whereas Control Environment and Control Activities do not exhibit significant influence. Moreover, the average Beneish M-Score indicates a tendency toward potential financial reporting fraud within the sampled SOEs.
From Oversight to Governance: A Bibliometric Mapping of Internal Audit Research in Higher Education Institutions Fury Khristianty Fitriyah
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1421

Abstract

This study provides a comprehensive bibliometric analysis of internal audit research within higher education institutions, mapping the intellectual structure, evolution, and emerging trends in this specialized field from 1994 to 2024. Using bibliometric analysis with the Bibliometrix R package and Biblioshiny interface, this study analyzed 162 documents from the Scopus database. The analysis employed multiple techniques including co-occurrence network analysis, thematic mapping, Bradford's Law application, and temporal evolution tracking to identify research patterns, influential works, and collaboration networks. The research reveals three distinct evolutionary phases: Foundation (1994-2010), focusing on compliance and financial controls; Growth (2011-2020), emphasizing risk management and governance frameworks; and Acceleration (2021-2024), integrating digital transformation and sustainability concerns. Analysis identified 441 contributing authors across 113 sources, with limited international collaboration (20.97%). Thematic analysis revealed four primary clusters: governance mechanisms, internal control systems, audit effectiveness, and emerging technologies. The field demonstrates a paradigm shift from traditional compliance-focused auditing to strategic governance partnership, with increasing emphasis on value creation, institutional resilience, and stakeholder accountability. Higher education institutions should reconceptualize internal audit functions as strategic governance partners rather than compliance monitors. The findings suggest the need for enhanced digital capabilities, sustainability integration, and cross-functional collaboration in audit practices. The study provides a comprehensive mapping of internal audit research specifically within higher education contexts, offering unique insights into the field's evolution and future trajectories. The multi-dimensional analysis framework contributes methodologically to bibliometric research while providing actionable intelligence for academic administrators, audit practitioners, and policy makers.
Employment Vulnerability And Financial Well-Being In Indonesia: Insights From A Systematic Literature Review Tarada Berlian Megananda; Dara Sagita Triski
International Journal of Management and Business Economics Vol. 4 No. 2 (2026): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i2.1426

Abstract

Employment vulnerability has emerged as a critical issue affecting workers’ financial well-being, particularly in developing economies such as Indonesia, where informal and precarious employment remains widespread. This study aims to systematically review and synthesize existing empirical evidence on the relationship between employment vulnerability and financial well-being among workers in Indonesia. Adopting a Systematic Literature Review (SLR) approach guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, relevant peer-reviewed journal articles were identified, screened, and analyzed thematically. The review focuses on key dimensions of employment vulnerability, including job insecurity, income instability, lack of social protection, and exposure to economic shocks, particularly during the COVID-19 pandemic. The findings reveal that employment vulnerability consistently undermines workers’ financial well-being through increased financial stress, reduced savings capacity, and heightened psychological distress. Moreover, financial literacy and access to financial services emerge as important mitigating factors that can enhance financial resilience among vulnerable workers. The review also highlights significant disparities between formal and informal workers, as well as gaps in policy protection for marginalized groups. This study contributes to the literature by integrating insights from labor economics and financial well-being research, offering policy-relevant implications for improving employment security, financial capability, and social protection systems in Indonesia.

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