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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,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 180 Documents
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The Effect Of Profitability, Capital Intensity, and Leverage On Tax Avoidance: Evidence From Indonesian Property and Real Estate Companies (2019–2022) Erlynda Yuniarti Kasim; Fira Sri Rahayu
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.1929

Abstract

Tax is the primary source of government revenue and plays a crucial role in financing national development and public services. However, efforts to optimize tax revenue continue to face challenges due to corporate tax avoidance practices. The property and real estate sector is particularly relevant for examining tax avoidance because it is characterized by substantial fixed asset ownership, intensive capital investment, and diverse financing structures, which may create opportunities for tax planning strategies. This study aims to analyze the effects of profitability, capital intensity, and leverage on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2022 period. This study employs a quantitative approach with an explanatory research design. Secondary data were obtained from companies’ annual financial statements. Using purposive sampling, 14 companies were selected, resulting in 56 firm-year observations. Profitability was measured using Return on Assets (ROA), capital intensity was measured by the ratio of fixed assets to total assets, leverage was measured using the Debt-to-Equity Ratio (DER), and tax avoidance was proxied by the Cash Effective Tax Rate (CETR). The data were analyzed using panel data regression with EViews 12 software. The results show that profitability has a positive and significant effect on tax avoidance, indicating that more profitable firms tend to engage in greater tax avoidance activities. Leverage also has a positive and significant effect on tax avoidance, suggesting that firms with higher debt levels are more likely to utilize tax-saving strategies. In contrast, capital intensity does not have a significant effect on tax avoidance. Simultaneously, profitability, capital intensity, and leverage significantly influence tax avoidance. This study contributes to the tax avoidance literature by providing empirical evidence from the Indonesian property and real estate sector, highlighting the importance of profitability and financing decisions in shaping corporate tax avoidance behavior. The findings offer insights for policymakers, regulators, and investors in understanding the determinants of tax avoidance in asset-intensive industries.
The Influence Of Brand Image And Electronic Word Of Mouth On The Decision To Purchase Vivo Smartphones Among Students At Stie Ekuitas Bandung Henny Utarsih; Muhammad Rizky Mubarokah Azis
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.1930

Abstract

The rapid growth of the smartphone industry has intensified competition among smartphone brands, making it increasingly important for companies to understand the factors influencing consumers' purchasing decisions. This study aims to examine the influence of brand image and electronic word of mouth (eWOM) on the purchasing decisions of Vivo smartphones among students at STIE Ekuitas Bandung. This research employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 respondents selected from the student population. The data were analyzed using multiple linear regression to examine both the partial and simultaneous effects of the independent variables on purchasing decisions. The findings indicate that brand image has a positive and significant effect on purchasing decisions, suggesting that a favorable brand perception increases consumers' intention to purchase Vivo smartphones. In addition, electronic word of mouth (eWOM) also has a positive and significant influence, indicating that online reviews, recommendations, and user experiences shared through digital platforms play an important role in shaping consumer purchasing decisions. Simultaneously, brand image and eWOM significantly influence purchasing decisions, implying that both variables are essential components of an effective marketing strategy. The findings provide practical implications for smartphone companies, particularly Vivo, in strengthening brand image and optimizing digital word-of-mouth strategies to enhance consumer trust and purchase decisions.  
The Influence Of Return On Equity, Debt-To-Equity Ratio, and Price To Book Value On Stock Prices (In Consumer Cyclicals Subsector Companies Listed On The Indonesia Stock Exchange For The Period 2018-2025) Dina Monica Sirait; Salza Adzri Arismutia; Santi Damayanti; Diah Febriyanti
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.1937

Abstract

This study examines the impact of Return on Equity (ROE), Debt to Equity Ratio (DER), and Price to Book Value (PBV) on the stock prices of Consumer Cyclical companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2025. Employing a quantitative, descriptive-verificative approach, data from 16 purposively selected companies (128 observations) were analyzed using their annual financial reports from the official IDX website. The analysis involved descriptive statistics, classical assumption tests, multiple linear regression, the coefficient of determination, and hypothesis testing. The findings indicate that ROE and PBV significantly positively influence stock prices, while DER does not. These variables collectively explain 44.4% of the variation in stock prices, highlighting the relevance of financial ratios for fundamental analysis in the Consumer Cyclicals sector.
The Role Of Micro Waqf Banks In Strengthening The Halal Industry Ecosystem Through Pesantren-Based MSME Empowerment: A Case Study Of Nurul Huda Micro Waqf Bank Zulfikri
International Journal of Management and Business Economics Vol. 4 No. 1 (2025): October
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i1.1959

Abstract

This study aims to analyze the role of the Nurul Huda Micro Waqf Bank (BWM) in empowering Micro, Small, and Medium Enterprises (MSMEs) and supporting the development of the halal industry in South Sumatra. The research employed a qualitative method with an empirical approach through observation, interviews, and documentation. The findings reveal that the Nurul Huda Micro Waqf Bank functions as a financing institution without engaging in fundraising activities, targeting productive low- to middle-income communities located around the Islamic boarding school. The institution's funding originates from a Corporate Social Responsibility (CSR) grant provided by Bank Sumsel Babel Syariah amounting to IDR 5 billion, of which IDR 1 billion is allocated for financing activities and IDR 4 billion is designated as an endowment fund to support operational sustainability. Through financing programs based on the qardh contract and continuous mentoring conducted through the Weekly Halaqah (HALMI) program, the institution has successfully contributed to increased business production and higher customer income. Furthermore, the mentoring activities have encouraged MSME actors to obtain halal certification, thereby supporting the development of the halal industry. This study concludes that the Nurul Huda Micro Waqf Bank plays a significant role in expanding access to financing, empowering MSMEs, and strengthening the pesantren-based halal industry ecosystem.
The Influence of Entrepreneurial Mindset on Students' Interest In Entrepreneurship: The Mediating Role on Entrepreneurial Self-Efficacy Juanda Juanda; Emalia Ariska; Feri Yanto; Laina Fadhliah
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.v4i2.1961

Abstract

Student entrepreneurial interest is an important factor in supporting the formation of graduates who are able to create job opportunities and adapt to the dynamics of the working world. In this context, entrepreneurial mindset and entrepreneurial self-efficacy are seen as factors that can encourage the formation of entrepreneurial interest. This study aims to analyze the influence of entrepreneurial mindset on students' entrepreneurial interest and to test the mediating role of entrepreneurial self-efficacy in students of the Management Study Program, Faculty of Economics and Business, National Islamic University of Indonesia (UNIKI). The study used a quantitative approach with a survey design of 120 students and was analyzed using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method. The results showed that entrepreneurial mindset has a positive and significant effect on entrepreneurial interest ( β = 0.341; p < 0.05 ) and entrepreneurial self-efficacy ( β = 0.740; p <0.05). Entrepreneurial self-efficacy also has a positive effect on entrepreneurial interest ( β = 0.478; p < 0.05 ) and partially mediates the relationship between entrepreneurial mindset and entrepreneurial interest ( β = 0.354; p < 0.05). This finding indicates that increasing students' entrepreneurial interest requires strengthening their entrepreneurial mindset followed by increased confidence in their own abilities
The Influence of Digital Competence on Lecturer Performance: The Mediation Role of Psychological Empowerment on Lecturers In The Management Study Program Mirza Mirza
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.v4i2.1963

Abstract

This study aims to analyze the effect of digital competence on lecturer performance with psychological empowerment as a mediating variable in lecturers of the Management Study Program. The research approach uses a quantitative method with Structural Equation Modeling analysis based on Partial Least Square (SEM-PLS). Data were collected through questionnaires and analyzed using validity and reliability tests, as well as structural model testing. The results of the study indicate that digital competence has a positive and significant effect on lecturer performance. In addition, digital competence also has a positive effect on psychological empowerment, and psychological empowerment has a positive effect on lecturer performance. The results of the mediation test indicate that psychological empowerment is able to partially mediate the relationship between digital competence and lecturer performance. This finding indicates that improving lecturer performance is not only determined by technical abilities in mastering digital technology, but also by psychological conditions in the form of psychological empowerment that strengthens the implementation of these competencies. Thus, developing lecturer performance in the digital era needs to integrate improving digital competence and strengthening psychological aspects simultaneously
The Effect of Digital Platform Adoption on the Performance of Cirebon Traditional Culinary MSMEs: A Technology Acceptance Model Analysis Bahtiar; Indra Surya Permana; Chasan Bisri
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.1996

Abstract

Digital transformation has changed how micro, small, and medium enterprises (MSMEs) market their products and build operational efficiency, including in the regional culinary sector. This study aims to analyze the effects of perceived ease of use (PEOU), perceived usefulness (PU), and attitude toward use (ATU) on behavioral intention (BI) to use digital platforms, as well as the impact of BI on actual use (AU) among traditional culinary MSMEs in Cirebon. The study employed a quantitative explanatory approach with a cross-sectional survey of 165 Cirebon culinary MSME owners who use digital platforms such as GoFood, ShopeeFood, GrabFood, Instagram, TikTok Shop, and WhatsApp Business. Data were collected using a 1-7 Likert scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that PEOU has a positive and significant effect on BI (beta = 0.384; t = 4.374; p < 0.001), and PU has a positive and significant effect on BI (beta = 0.235; t = 2.963; p = 0.004). However, ATU does not significantly affect BI (beta = 0.129; t = 1.632; p = 0.105). Furthermore, BI has a positive and significant effect on AU (beta = 0.339; t = 4.105; p < 0.001). The R-squared values are 0.357 for BI and 0.115 for AU. These findings confirm that ease of use and perceived usefulness are the primary drivers of digital platform adoption intention, while positive attitude alone is insufficient to drive usage intention in the context of Cirebon culinary MSMEs.
Top Management Support and Internal Auditor Competence as Determinants of Internal Audit Effectiveness: Evidence from Indonesian Public Higher Education Institutions Fury Khristianty Fitriyah
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.2019

Abstract

Internal audit effectiveness is central to organizational governance, accountability, and risk management in Indonesian public higher education institutions (HEIs). Despite its strategic importance, empirical evidence isolating the direct effects of top management support (TMS) and internal auditor competence (IAC) on internal audit effectiveness (IAE) without the confounding influence of mediating variables remains scarce in the Indonesian public sector context. Grounded in Resource-Based Theory (RBT), this study examines the direct relationships of TMS and IAC with IAE among 183 internal auditors from Autonomous Public HEIs (PTN-BH) and Public Service HEIs (PTN-BLU) in Indonesia, using Partial Least Squares Structural Equation Modelling (PLS-SEM) via SmartPLS 4.0. The findings confirm that both variables exert statistically significant positive effects on IAE. Internal Auditor Competence emerges as the stronger predictor (β = 0.317, t = 4.354, p < 0.001), while Top Management Support also demonstrates a significant, albeit more modest, direct effect (β = 0.137, t = 1.973, p = 0.049). Together, these findings highlight that cultivating auditor competence and securing genuine managerial commitment are complementary and indispensable drivers of audit effectiveness in the Indonesian public HEI sector. The study contributes to the IA effectiveness literature by providing a focused, direct-effects model that disentangles the independent contributions of organizational support and human capital quality.
Understanding Quiet Quitting Among Remote Workers: A Qualitative Phenomenological Study Choerul Fakih; Hariri; M. Waldin Rakhmatullah; ⁠Ichsan Prastya Firmansyah
International Journal of Management and Business Economics Vol. 5 No. 1 (2026): October (Inpres)
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v5i1.1893

Abstract

The phenomenon of quiet quitting has emerged as one of the most consequential yet understudied challenges in contemporary human resource management. Although quantitative attention to the construct has grown rapidly since 2022, qualitative evidence on how remote workers themselves experience quiet quitting remains scarce. This study addresses that gap with a direct objective: to explore how remote knowledge workers interpret, enact, and rationalise quiet quitting in digitally mediated work contexts. Drawing on in-depth semi-structured interviews with fifteen remote workers spanning six industries, we employed a Gioia-methodology inductive approach to generate a grounded theoretical account of quiet quitting as a situated social phenomenon. Participants were full-time remote employees with a minimum of twelve months’ tenure who self-identified as having deliberately reduced discretionary effort, drawn from technology, consulting, financial services, healthcare IT, publishing, and creative industries. Our analysis reveals three aggregate dimensions: (1) resource depletion through technological demands, (2) disrupted reciprocity in distributed employment relationships, and (3) motivational withdrawal as boundary protection. Each articulated through eleven first-order concepts and five second-order themes. We integrate these findings across four established motivational and relational theories to advance a process model we term Remote Quiet Quitting (RQQ). The model theorises RQQ as a staged, adaptive response to chronic need-thwarting and perceived contract breach, culminating in a ‘minimal viable presence’ strategy. Theoretical contributions, practical implications for HRM practice, and avenues for future research are discussed.
The Role of Sharia The Role Of Sharia Financial Literacy In Millennials' Adoption Of Islamic Financial Products At BMT Nu Besuki: Implications For Islamic Financial Inclusion Mohammad Alief Hidayatullah; Siti Sofiatun
International Journal of Management and Business Economics Vol. 5 No. 1 (2026): October (Inpres)
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v5i1.1927

Abstract

This study aims to analyze the role of Islamic financial literacy in influencing millennials' decisions to use Islamic financial products at BM T NU Besuki. The rapid development of Islamic financial institutions in Indonesia has not been fully supported by an adequate level of Islamic financial literacy, particularly among the millennial generation. This research employs a quantitative approach with a descriptive-correlational design. The population consists of millennial customers aged 25–40 years who are active members of BMT NU Besuki. Using purposive sampling technique, 75 respondents were selected as the research sample. Data were collected through a structured questionnaire based on a Likert scale and analyzed using descriptive statistics, Pearson correlation, and simple linear regression. The findings indicate that Islamic financial literacy has a positive and significant effect on the decision to use Islamic financial products. The higher the level of Islamic financial literacy, the stronger the tendency of millennials to choose and utilize sharia-based financial services. These results highlight the importance of strengthening Islamic financial literacy programs as a strategic effort to enhance product utilization and promote ethical financial behavior among millennials.

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