cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rizal Kamsurya
Contact Email
rizal_kamsurya@stkipmnc.ac.id
Phone
+6285243611246
Journal Mail Official
ifi-jeb@indo-intellectual.id
Editorial Address
Jl. Panjang No.1, RT.1/RW.3, Kedoya Utara, Kec. Kb. Jeruk, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta 11520 Dusun Kotania Atas, Desa Eti Kec. Seram Barat Kabupaten Seram Bagian Barat Propinsi Maluku
Location
Kab. seram bagian barat,
Maluku
INDONESIA
Indo-Fintech Intellectuals: Journal of Economics and Business
Published by Lembaga Intelektual Muda Maluku
ISSN : 28082443     EISSN : 28082222     DOI : https://doi.org/10.54373/ifijeb
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Indo-Fintech Intellectuals: Journal of Economics and Business (IFI-JEB) is a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and students, published by Lembaga Intelektual Muda (LIM) Maluku. IFI-JEB is a periodical publication (two times a year, in March and September) with the primary objective to disseminate scientific articles in the fields of economics, business, and accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 931 Documents
 89   90   91   92   93 
IMPLEMENTASI MANAJEMEN MUTU DALAM MENINGKATKAN MUTU KINERJA TATA USAHA SDN NO.1 DOMPU sri wahyuni wahyuni; M. Ikhwan Mansyuri; Sumarni
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.2839

Abstract

Penelitian ini bertujuan untuk mengetahui implementasi manajemen mutu dalam meningkatkan mutu kinerja tata usaha SDN NO 01 DOMPU. Adapun metode penelitian yang digunakan dalam penelitian ini yaitu jenis penelitian kualitatif, dengan pendekatan deskriptif. Teknik pengumpulan data kualitatif dalam penelitian ini secara umum yang sering dilakukan peneliti sosial antara lain; observasi, wawancara dan studi literatur atau studi Pustaka (dokumentasi) kepada SDN NO 01 DOMPU. Dengan informenya terdiri dari kepala sekolah, kepala tata usaha, staf tata usaha dan guru. Berdasarkan hasil penelitian maka diperlukan strategi untuk meningkatkan pengetahuan dan kompetensi tata usaha. Hasil penelitian secara umum SDN NO 01 DOMPU sudah melakukan implementasi manajemen mutu dalam meningkatkan mutu kinerja tata usaha dengan Sangat baik meliputi beberapa aspek seperti kepemimpinan,manajemen, kurikulum, pembelajaran, evaluasi dan kerja sama namun masih perlu dilakukan Pelatihan, pengembangan juga Workshop dan seminar-seminar juga Monitoring terhadap seluruh perangkat atau tenaga tata usaha dilingkungan SDN NO 01 Dompu untuk meningkatkan mutu kinerja tata usaha
ANTESEDEN TRANSFER PRICING PADA PERUSAHAAN SEKTOR ENERGI YANG DI MODERASI KEPEMILIKAN MODAL (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023) Auro Osti Berliana Hutabarat; Nella Yantiana; Rudi Kurniawan
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.4216

Abstract

Penelitian ini bertujuan untuk untuk menganalisis pengaruh leverage, ukuran perusahaan dan profitabilitas terhadap transfer pricing dengan kepemilikan manajerial sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Penelitian ini menggunakan program Econometric Views (Eviews) versi 13 sebagai teknik analisis data. Metode pengambilan sampel yang digunakan adalah purposive sampling, keseluruhan observasi yang dilaksanakan sebanyak 175 laporan keuangan tahunan dari 35 perusahaan sektor energi. Temuan penelitian ini mengungkapkan leverage dan ukuran perusahaan memiliki pengaruh positif signifikan terhadap transfer pricing, namun profitabilitas berpengaruh negatif dan tidak signifikan terhadap transfer pricing. Kepemilikan manajerial sebagai variabel moderasi berpengaruh positif langsung terhadap transfer pricing, namun tidak mampu memoderasi hubungan profitabilitas terhadap transfer pricing.
ANALISA LAPORAN AUDIT PEMERINTAH PERIODE 2021-2023 PROVINSI NTT Maria Roberty Stevy Benyamin; Maria Prudensiana Leda Muga; Minarni A. Dethan
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.4746

Abstract

Penelitian ini bertujuan untuk menganalisis data laporan audit pemerintah Provinsi NTT dan menguji pengaruh temuan audit, ketidakpatuhan, dan efektivitas tindak lanjut rekomendasi audit. Data yang digunakan dalam penelitian ini merupakan data sekunder dari LHP BPK atas LKPD Provinsi NTT (2018-2023), IHPS Semester I dan II serta Laporan Pemantauan Tindak Lanjut Hasil Pemeriksaan. Teknik pengumpulan data dilakukan melalui studi dokumentasi dengan mengunduh dan mengkaji LHP BPK yang tersedia diweb resmi BPK. Hasil penelitian menunjukkan bahwa kinerja keuangan Pemerintah Provinsi Nusa Tenggara Timur menunjukkan pola perkembangan yang positif dan konsisten. Penelitian ini juga menunjukkan bahwa temuan audit dan ketidakpatuhan memiliki dampak negatif terhadap kinerja keuangan regional, sementara efektivitas tindakan tindak lanjut memiliki dampak yang positif.    
SOSIALISASI PERPAJAKAN MEMEDIASI HUBUNGAN PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KUPANG Ni Luh Ayu Setiawati; I Komang Arthana; Yemima Eka Christi Windya
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.4795

Abstract

The Indonesian tax system continues to undergo transformation in line with advances in information technology and the increasing demand for efficiency in public administration. As the primary source of state revenue, taxation contributes more than 70% of total government income in the 2019–2023 national budget, making taxpayer compliance a crucial factor for sustaining national development. This study aims to examine the influence of tax administration modernization and tax knowledge on individual taxpayer compliance, with tax socialization serving as a mediating variable.  A quantitative descriptive approach was applied using a survey method involving 72 individual taxpayers registered at the Kupang Primary Tax Office (KPP Pratama Kupang).  Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that both tax administration modernization and tax knowledge exert a positive influence on taxpayer compliance, however, the effect of modernization is positive yet statistically insignificant, whereas tax knowledge demonstrates a positive and significant effect. Within this relationship, tax socialization emerges as an important variable, as it also produces a positive and significant effect on taxpayer compliance, thereby strengthening the overall mechanism for enhancing compliance.  In addition to its direct impact, tax socialization functions as an effective mediating variable that reinforces the influence of tax administration modernization on individual taxpayer compliance.  Nevertheless, socialization does not significantly mediate the relationship between tax knowledge and individual taxpayer compliance.  These findings underscore that the success of digital reforms within the tax system relies heavily on the intensity of tax socialization and public tax literacy.  Consequently, adaptive and digitally driven tax communication strategies must be strengthened by tax authorities to support more effective compliance outcomes.
PENGARUH INSENTIF DAN BUDAYA KERJA TERHADAP KINERJA PEGAWAI PADA DINAS TENAGA KERJA DAN SOSIAL KABUPATEN TULANG BAWANG BARAT Nety Kumalasari
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.4819

Abstract

Penelitian ini bermaksud membuat pemaparan secara sistimatis, faktual, dan akurat mengenai fakta dan sifat populasi tertentu. Penelitian ini menggunakan 35 responden penelitian. Ada tiga variabel dalam penelitian ini yaitu: 2 (dua) variabel bebas (X1 dan X2) dan 1 (satu) variabel terikat dimana insentif (X1), kepuasan kerja (X2) sebagai variabel bebas dan kinerja pegawai (Y) sebagai variabel terikat. Hasil pengolahan data telah berhasil ditemukan jawaban hipotesis yakni sebagai berikut; terdapat pengaruh Insentif (X1) terhadap kinerja pegawai (Y), dengan tingkat pengaruh (R-square) sebesar 37,5% yang berarti Insentif memberikan pengaruh sebesar 37,5% terhadap kinerja pegawai. Terdapat pengaruh antara Kepuasan Kerja (X2) terhadap kinerja pegawai (Y), dengan tingkat pengaruh sebesar 38,2% yang berarti bahwa disiplin kerja memberikan pengaruh sebesar 38,2% terhadap kinerja pegawai. Terdapat pengaruh antara Insentif (X1), Kepuasan kerja (X2) dengan kinerja pegawai (Y), dengan tingkat pengaruh sebesar 39,7% yang berarti bahwa Insentif dan Kepuasan Kerja memberikan pengaruh sebesar 39,7% terhadap kinerja pegawai
Analisis Peningkatan Kinerja Karyawan Melalui Gaya Kepemimpinan, Motivasi Kerja, Dan Disiplin Kerja Studi Kasus pada PT CJ Feed and Care Semarang Plant (Bagian Packing) Dina Ulayya Aziizah; Muarifudin; Luthfi Arie Widzayanto
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.4842

Abstract

Penelitian ini dilakukan untuk mengevaluasi pengaruh gaya kepemimpinan, motivasi kerja, dan disiplin kerja terhadap kinerja karyawan di PT CJ Feed and Care Semarang Plant (Bagian Packing). Metode penelitian yang digunakan adalah pendekatan kuantitatif, dengan pengumpulan data melalui penyebaran kuesioner kepada para responden. Seluruh karyawan bagian packing beserta pimpinan di PT CJ Feed and Care Semarang Plant. ditetapkan sebagai populasi penelitian. Teknik pengambilan sampel dilakukan dengan metode jenuh, sehingga jumlah responden yang terlibat dalam survei berjumlah 66 orang. Temuan penelitian memperlihatkan bahwa variabel Gaya Kepemimpinan (X1) memberikan dampak positif serta signifikan, ditunjukkan melalui nilai t hitung 2,858 yang lebih tinggi daripada nilai t tabel 2,019, dengan tingkat signifikansi 0,0004 (< 0,05), sehingga hipotesis pertama (H1) dapat diterima. Sementara itu, variabel Motivasi Kerja (X2) meskipun memberikan pengaruh positif, tetapi tidak signifikan. Data empiris menunjukkan bahwa nilai t hitung sebesar 0,070 berada di bawah nilai t tabel sebesar 2,019, dengan tingkat signifikansi 0,944 (> 0,05); oleh karena itu, hipotesis kedua (H2) tidak dapat diterima. Selain itu, variabel Disiplin Kerja (X3) menunjukkan pengaruh yang positif dan signifikan, sebagaimana dibuktikan oleh t hitung sebesar 3,195, yang melampaui nilai t tabel sebesar 2,019, bersama dengan nilai signifikansi 0,001 (< 0,05). Dengan demikian, hipotesis ketiga diterima. Secara kolektif, ketiga variabel tersebut Gaya Kepemimpinan, Motivasi Kerja, dan Disiplin Kerja memberikan pengaruh sebesar 54% terhadap kinerja karyawan di PT CJ Feed and Plant Semarang Plant (Bagian Packing).
MENDAPATKAN LOYALITAS PELANGGAN MELALUI GAMIFIKASI : A SYSTEMATIC LITERATURE REVIEW Hermanto Hermanto; Alditya Aris Rinandy
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.5067

Abstract

This research aims to evaluate the role of relationship between gamification and customer loyalty through a Systematic Literature Review approach. The SLR stages applied include formulating research questions, conducting a literature search using Google Scholar and ScienceDirect, screening based on inclusion–exclusion criteria, and assessing article quality. The initial identification process yielded 318 national and international indexed articles published between 2020–2025. After a series of screening steps, 18 articles relevant to gamification and customer loyalty were selected for descriptive analysis. The findings indicate that gamification has a positive and significant effect on customer loyalty, and this influence becomes stronger when user engagement functions as a mediator. Gamification elements such as points, rewards, badges, and leaderboards are shown to enhance intrinsic motivation, enjoyable user experience, and emotional attachment to digital platforms, which subsequently encourage repeat purchases, user recommendations, and brand commitment. Thus, user engagement serves as an essential psychological mechanism that connects game-based experiences with the formation of customer loyalty. Future studies are recommended to expand sample contexts, consider demographic and cultural factors as moderating variables, and employ longitudinal methods to obtain a more comprehensive understanding of loyalty dynamics driven by gamification.
PENGARUH LINGKUNGAN KERJA, MOTIVASI KERJA, KOMITMEN ORGANISASI, KEPUASAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA LUTHFI ARIE WIDZAYANTO
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.5103

Abstract

Penelitian ini bertujuan menganalisis pengaruh Lingkungan Kerja (X1), Motivasi Kerja (X2), Komitmen Organisasi (X3), Kepuasan Kerja (X4), dan Disiplin Kerja (X5) terhadap Kinerja Karyawan (Y) pada Bank BPR Daerah. Urgensi penelitian ini terletak pada upaya penguatan SDM di tengah persaingan perbankan yang ketat. Menggunakan metode sensus (sampel jenuh), penelitian ini melibatkan seluruh populasi sebanyak 92 pegawai. Analisis data dilakukan secara kuantitatif melalui pendekatan Partial Least Squares Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa Motivasi Kerja dan Komitmen Organisasi berpengaruh positif dan signifikan terhadap Kinerja Karyawan, dengan Motivasi Kerja sebagai faktor paling dominan. Sebaliknya, Lingkungan Kerja, Kepuasan Kerja, dan Disiplin Kerja terbukti tidak berpengaruh signifikan. Hal ini mengindikasikan bahwa faktor psikologis dan keterikatan emosional jauh lebih krusial dibandingkan fasilitas fisik atau aspek administratif formal. Manajemen disarankan memprioritaskan penguatan sistem penghargaan non-material dan pengembangan karakter untuk membangun komitmen jangka panjang. Dengan demikian, organisasi dapat menciptakan daya dorong motivasi yang kuat untuk mencapai performa berkelanjutan.
TWO DECADES OF PERCEIVED VALUE RESEARCH IN MARKETING: A BIBLIOMETRICE ANALYSIS OF TRENDS, THEMES, AND INTELLECTUAL STRUCTURE (2000-2025) Ditha Riyansa
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.5154

Abstract

This study maps two decades (2000–2025) of customer perceived value (CPV) research in marketing to identify publication trends, intellectual structures, and emerging research fronts. Using a dual-source dataset from Dimensions.ai and Google Scholar (via Publish or Perish), this study employs three bibliometric lenses: keyword co-occurrence, source co-citation, and document bibliographic coupling. Data were processed using VOSviewer to visualize thematic clusters and evolutionary trajectories. The analysis reveals a robust intellectual backbone linking value to satisfaction and loyalty. Four dominant thematic clusters emerged: (1) the value–satisfaction–loyalty chain, (2) utilitarian versus hedonic experiential value, (3) green perceived value and ESG, and (4) digital/platform-mediated commerce. While the classic dimensional architecture (functional, social, and emotional) remains foundational, research is rapidly shifting toward live-streaming commerce, sustainability, and platform services. By triangulating two open-access databases, this review provides a more comprehensive coverage of the CPV landscape than single-source studies. It offers transparent node/edge data to support replicability and presents a prioritized research agenda for perceived value landscape evolving digital and sustainable marketing contexts Bibliometric analysis, VOSviewer, Value dimensions
PSYCHOLOGICAL INTERVENTION IN INTERNAL AUDITS: ANALYSING STAKEHOLDER BEHAVIOUR AND ITS IMPACT ON INTERNAL AUDITOR INDEPENDENCE IN PUBLIC FINANCIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FROM 2022-2024 WITHIN THE BEHAVIOURAL ACCOUNTI Dhani Wirianto
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.5164

Abstract

This study investigates how psychological interventions by stakeholders can influence the independence of internal auditors in the financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022-2024, and explores the moderating role of whistleblowing protection in this context. The main focus of this research is to analyse the mechanisms of psychological intervention and its impact on auditor independence, as well as to test whether whistleblowing protection effectively mitigates the negative effects caused by such interventions. Using a quantitative approach, the study adopts a causal-comparative survey design and involves 150 internal auditors selected through stratified random sampling from financial sector companies listed on the IDX. Data were collected using a Likert scale questionnaire, which was then analysed through multiple linear regression and Structural Equation Modelling (SEM) to examine the relationships between the studied variables. The results indicate that psychological interventions negatively affect auditor independence, while whistleblowing protection plays a significant moderating role in reducing the impact of these interventions. This study contributes theoretically by enriching the literature on the psychological influence in auditing practices and auditor independence, and offers practical recommendations for whistleblowing protection policies that can strengthen auditor independence in the financial sector. The findings also provide additional insights into how effective internal policies can help mitigate the pressures auditors face while performing their duties with high objectivity

Page 91 of 94 | Total Record : 931

 89   90   91   92   93 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026) Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025) Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025) Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025) Vol. 5 No. 1 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025) Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024) Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press) Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 1 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 3 No. 2 (2023): Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 3 No. 1 (2023): Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 2 No. 2 (2022): Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 2 No. 1 (2022): Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 1 No. 1 (2021): Indo-Fintech Intellectuals: Journal of Economics and Business More Issue