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International Journal of Indonesian Business Review
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 28279018     DOI : https://doi.org/10.54099/ijibr
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
International Journal of Indonesian Business Review (IJIBR) is 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 10 Documents
 1 
Search results for , issue "vol. 5 no. 2 (2026)" : 10 Documents clear
The Influence of Budget Participation, Work Motivation, Job Satisfaction on Managerial Performance with The Quality of Leader Member Exchange as An Intervening Variable in Manufacturing Companies Mardani Supranata; Tiolina Evi Nausta Pardede
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1719

Abstract

Purpose – This study aims to examine the effect of budget participation, work motivation, and job satisfaction on managerial performance, as well as to analyze the mediating role of Leader-Member Exchange (LMX) in explaining the relationships between these antecedent variables and managerial performance within manufacturing companies.. Methodology/approach –This research employs a quantitative approach using primary data collected through structured questionnaires. The sample consists of 260 managerial-level employees working in manufacturing companies. Data were analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) technique to test both direct and mediating effects among the proposed constructs. Findings – The results show that budget participation and work motivation have a significant positive effect on managerial performance, whereas job satisfaction has no direct significant impact. LMX does not mediate the relationship between budget participation and managerial performance. However, LMX significantly mediates the effects of work motivation and job satisfaction on managerial performance, emphasizing the importance of high-quality leader–subordinate relationships in enhancing managerial performance. Novelty/value–This study enriches managerial accounting and organizational behavior literature by incorporating Leader-Member Exchange (LMX) as a mediating variable between budget participation, psychological factors, and managerial performance in manufacturing firms. The findings provide empirical evidence that LMX strengthens the effects of work motivation and job satisfaction on performance, offering practical insights for organizations to improve managerial effectiveness through enhanced leadership quality and participative management practices.
Explaining Turnover Intention among Generation Z Contract Employees through Psychological, Physical, and Social Capital: Evidence from the Telecommunications BPO Industry Zihaul Haq; Puspita Wulansari
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1898

Abstract

Purpose – Employee turnover has become a major human resource challenge in the telecommunications Business Process Outsourcing (BPO) industry, particularly among Generation Z contract employees. This study examines the effects of psychological capital, physical capital, and social capital on turnover intention, with job satisfaction as a mediating variable. Methodology/approach – A quantitative explanatory approach was employed using survey data collected from 338 Generation Z employees working under fixed-term employment contracts in the telecommunications division of BPO Company XYZ. Respondents were selected through purposive sampling. Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 was utilized to assess both direct and indirect relationships among the proposed constructs. Findings – The results indicate that psychological capital, physical capital, and social capital significantly enhance job satisfaction, with physical capital exerting the strongest effect. Job satisfaction significantly reduces turnover intention and mediates the relationships between all three forms of capital and turnover intention. The model explains 63.2% of the variance in job satisfaction and 51.5% of the variance in turnover intention. Descriptive findings further highlight career opportunity, trust, work facilities, optimism, and resilience as priority areas for improving employee retention. Novelty – This study contributes to the Human Resource Management and Organizational Behavior literature by proposing an integrated model that examines psychological, physical, and social capital simultaneously as antecedents of turnover intention through the mediating role of job satisfaction. It also provides empirical evidence from Generation Z contract employees in the telecommunications BPO industry, offering a more comprehensive perspective on employee retention strategies.
The Influence of Investigative Audit Procedure Accuracy and Professional Skepticism on Digital Fraud whida Permata sukma; Ety Meikhati; Umi Hanifah
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1901

Abstract

This study aims to examine the effect of the appropriateness of investigative audit procedures and professional skepticism on auditors' ability to detect digital fraud. A quantitative approach was employed using primary data collected from 80 auditors working at Public Accounting Firms (KAPs) in the Surakarta and Special Region of Yogyakarta (DIY), Indonesia. The data were analyzed using multiple linear regression with SPSS version 27. The findings reveal that the appropriateness of investigative audit procedures and professional skepticism both have a positive and significant effect on auditors' ability to detect digital fraud. These results suggest that implementing investigative audit procedures tailored to digital forensic practices, together with maintaining a high level of professional skepticism, plays a crucial role in enhancing auditors' capability to identify increasingly sophisticated digital financial fraud. Therefore, Public Accounting Firm (KAP) need to improve auditor competency in implementing investigative audit procedures that are appropriate to the characteristics of digital fraud and strengthen the application of professional skepticism through continuous training and development.
The Moderating Role of Audit Risk in the Use of Information Technology on Auditors' Professional Skepticism kezia agustin Nugrahaningrum; Ety Meikhati; Erna Chotidjah Suhatmi
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1902

Abstract

This study aims to analyze the influence of information technology use on auditors' professional skepticism and examine the moderating role of audit risk in this relationship. This study is motivated by the inconsistency of research results regarding the influence of information technology use on auditors' professional skepticism, so it is necessary to examine situational factors that can strengthen this relationship. The study uses a quantitative approach with primary data obtained through distributing questionnaires to 80 auditors at 13 Public Accounting Firms in the Surakarta and Yogyakarta areas selected using a purposive sampling technique. Data analysis was performed using Moderated Regression Analysis (MRA) with the help of SPSS version 26. The results show that the use of information technology has a positive effect on auditors' professional skepticism. In addition, audit risk is proven to moderate this relationship by strengthening the influence of information technology use on auditors' professional skepticism. These findings indicate that the effectiveness of information technology utilization in increasing professional skepticism will be higher when auditors face a high level of audit risk. This study provides an empirical contribution in explaining the role of audit risk as a situational factor that strengthens the relationship between the use of information technology and auditors' professional skepticism.
Determinants of Taxpayer Compliance in Indonesia's Integrated Identification System: Literacy, Socialization, Digital Services, and Security Silvana Renjani Fitri; Annathasia Puji Erasashanti
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1903

Abstract

ABSTRACT Purpose – This paper seeks to examine the factors influencing MSME taxpayer compliance during the transitional era of National Identity Number (NIK) and Taxpayer Identification Number (NPWP) integration. Specifically, it analyzes the roles of tax literacy, personal data security, digital service quality, and tax socialization in shaping compliance among small business owners. Methodology/approach – A quantitative approach was employed, collecting primary data through surveys. The sample consisted of 200 MSME entrepreneurs operating in the DKI Jakarta region, predominantly dominated by young, female digital-native entrepreneurs within the food and beverage sector. The collected data were analyzed using structural equation modeling via SmartPLS 4 to test the proposed hypotheses. Findings – It was found that all four proposed factors significantly and positively predict MSME taxpayer compliance. Personal data security emerged as the strongest predictor (Original\ Sample = 0.253, P = 0.002), followed by tax socialization (0.198, P = 0.045), tax literacy (0.193,P = 0.007), and digital service quality (0.134, P = 0.042). The results underscore that guaranteeing cybersecurity and simplifying digital tax systems are vital to fostering voluntary compliance during regulatory transitions. Novelty/value – As Indonesia undergoes a major structural shift toward a unified identity system (NIK-NPWP), this study offers timely empirical insights into how structural data security concerns and digital infrastructure readiness directly dictate compliance behavior among micro and small enterprises. Keywords: Taxpayer compliance, Literacy, NIK-NPWP integration, Personal data security, Digital tax service.
The The Role of Job Satisfaction in Mediating Career Development, Rewards, and Employee Well-Being on Employee Performance Yani Fitriani; Puspita Wulansari
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1878

Abstract

Purpose – This study aims to examine the effect of career development, rewards, and employee welfare on employee performance through job satisfaction as a mediating variable at PT Infomedia Nusantara. Methodology/approach – This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 163 employees of PT Infomedia Nusantara selected using purposive sampling. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. Findings – The results indicate that rewards and employee welfare have a positive and significant effect on job satisfaction, while career development has no significant effect on job satisfaction. Job satisfaction was found to have a positive and significant effect on employee performance. Furthermore, job satisfaction mediates the relationship between rewards and employee performance as well as between employee welfare and employee performance. However, job satisfaction does not mediate the relationship between career development and employee performance. Novelty – This study contributes to the human resource management literature by examining the mediating role of job satisfaction in the relationship between career development, rewards, employee welfare, and employee performance within the Business Process Outsourcing (BPO) industry. The findings reveal that rewards and employee welfare are more influential factors in enhancing job satisfaction and employee performance than career development, providing new insights for organizations in designing effective human resource management strategies
The The Role of Employee Engagement in Mediating Transformational Leadership and Compensation on Employee Performance: A Study at PT Infomedia Nusantara Riza Ariefiandhi; Puspita Wulansari
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1905

Abstract

Purpose – This study aims to examine the effect of transformational leadership and compensation on employee performance through employee engagement as a mediating variable at PT Infomedia Nusantara, a business-process-outsourcing (BPO) company that experienced a three-year decline in employee performance. Methodology/approach – This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 350 employees of PT Infomedia Nusantara using purposive and accidental sampling with a five-point Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. Findings – The results indicate that transformational leadership has a positive and significant effect on employee performance, whereas compensation has no significant direct effect. Employee engagement has a positive and significant effect on performance and is the strongest predictor. Employee engagement does not mediate the relationship between transformational leadership and performance, but it fully mediates the relationship between compensation and performance. Novelty – This study contributes to the human resource management literature by revealing an engagement paradox in the BPO industry: although engagement rose, performance declined. It demonstrates that compensation improves performance only when it is translated into employee engagement, while leadership drives performance directly, offering new insight for designing human-capital strategies in service organizations.
Work Discipline and Employee Performance: The Mediating Role of Employee Well-Being Tresna Nuryandi; Dr. Dian Indiyati, S.H., S.E., M.Si.
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1907

Abstract

Purpose – This study aims to examine the effects of work discipline and work stress on employee performance through employee well-being as a mediating variable among inbound call center agents of PT Infomedia Nusantara, Telkomsel Bandung service. Methodology/approach – This study employed a quantitative explanatory approach using a survey method. Data were collected through questionnaires distributed to 155 inbound call center agents of PT Infomedia Nusantara selected using simple random sampling techniques. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. Findings – The results indicate that work discipline has a positive and significant effect on employee performance and employee well-being. Employee well-being also has a positive and significant effect on employee performance and partially mediates the relationship between work discipline and employee performance. However, work stress does not have a significant effect on employee well-being or employee performance. Furthermore, employee well-being does not mediate the relationship between work stress and employee performance. Novelty – This study contributes to the human resource management literature by examining the mediating role of employee well-being in the relationship between work discipline, work stress, and employee performance within the Indonesian Business Process Outsourcing (BPO) call center industry. The findings reveal that employee well-being serves as an important psychological mechanism through which work discipline improves employee performance, while work stress appears to have limited influence on employee outcomes in the inbound call center context.
The Determinants of Retention among BPO Contract Employees in Indonesia: Retaining BPO Contract Employees: Interplay of Career Growth, Compensation Paradox, and Organizational Support Andi Teguh Imawan; Dian Indiyati
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1915

Abstract

ABSTRACTPurpose - This study investigates the turnover phenomenon within the Business Process Outsourcing (BPO) sector, specifically addressing the high attrition rate among temporary contract workers. The primary objective is to evaluate how Organizational Career Growth (OCG) and Pay and Benefit Satisfaction (PBS) influence Turnover Intention (TI), with Perceived Organizational Support (POS) functioning as a mediating mechanism. Methodology/approach - Employing a quantitative research framework, empirical data were gathered from 451 temporary employees at PT X, a leading BPO company in Indonesia. A proportional random sampling technique was utilized, and the formulated hypotheses were tested using Structural Equation Modelling-Partial Least Squares (SEM-PLS). Findings - The structural evaluation demonstrates that OCG significantly mitigates TI. Conversely, PBS reveals a paradoxical positive effect on TI, driven by the intense pressure of performance-based targets. Importantly, POS serves as a critical mediator that effectively neutralizes the adverse psychological impacts associated with such compensation structures. Novelty/value - This research contributes a unique empirical standpoint on the "compensation paradox" within high-stress work settings. It highlights that monetary rewards linked to rigorous key performance indicators can unintentionally elevate turnover intentions, while emphasizing the indispensable role of robust emotional support systems in counterbalancing this pressure. ABSTRAKTujuan - Penelitian ini menginvestigasi fenomena turnover di sektor Business Process Outsourcing (BPO), khususnya membahas tingginya tingkat atrisi di antara karyawan kontrak sementara. Tujuan utamanya adalah untuk mengevaluasi bagaimana Organizational Career Growth (OCG) dan Pay and Benefit Satisfaction (PBS) memengaruhi Turnover Intention (TI), dengan Perceived Organizational Support (POS) berfungsi sebagai mekanisme mediasi. Metodologi/pendekatan - Menggunakan kerangka penelitian kuantitatif, data empiris dikumpulkan dari 451 karyawan kontrak sementara di PT X, sebuah perusahaan BPO terkemuka di Indonesia. Teknik proportional random sampling digunakan, dan hipotesis yang dirumuskan diuji menggunakan Structural Equation Modelling-Partial Least Squares (SEM-PLS). Temuan - Evaluasi struktural menunjukkan bahwa OCG secara signifikan memitigasi TI. Sebaliknya, PBS menunjukkan efek positif yang paradoks terhadap TI, didorong oleh tekanan intens dari target berbasis kinerja. Yang terpenting, POS berfungsi sebagai mediator krusial yang secara efektif menetralkan dampak psikologis merugikan yang terkait dengan struktur kompensasi tersebut. Kebaruan/nilai - Penelitian ini menyumbangkan sudut pandang empiris yang unik mengenai "paradoks kompensasi" dalam lingkungan kerja bertekanan tinggi. Penelitian ini menyoroti bahwa imbalan finansial yang dikaitkan dengan indikator kinerja utama yang ketat dapat secara tidak sengaja meningkatkan turnover intention, sekaligus menekankan peran tak tergantikan dari sistem dukungan emosional yang kuat dalam menyeimbangkan tekanan tersebut.
The Role Of Compensation, Work Overload, And Career Development On Sustainable Employee Performance Through Job Satisfaction Nadya Ulva; Aslam Mei Nur Widigdo
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1940

Abstract

Purpose – This study aims to analyze the influence of compensation, excessive workload, and career development on job satisfaction and their impact on sustainable employee performance among educational support staff at Universitas Pertamina. Methodology/approach – A quantitative approach with a causal-associative design was used. The study population consisted of 110 active educational support staff members. Using a saturation sampling technique (census), 101 valid responses were obtained and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0.Findings – The results indicate that compensation and career development have a positive and significant effect on job satisfaction and sustainable employee performance. Conversely, excessive workload has a significant negative effect on both. Job satisfaction positively influences sustainable employee performance and acts as a partial mediator in the relationship between the three independent variables and sustainable performance. Novelty/value – Unlike most studies in higher education that focus on academic lecturers, this research highlights the critical role of educational support (non-academic) staff and links human resource practices to long-term sustainability outcomes.

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