cover
Contact Name
Nasrullah Djamil
Contact Email
basecampecopubmed@gmail.com
Phone
+6281218981978
Journal Mail Official
basecampecopubmed@gmail.com
Editorial Address
Jl. Cipta Karya, Perum. Villa Citra Kencana, Blok D1, Panam, Pekanbaru, Riau or Jl. Pinang Gg. Buntu 97/3, Kota Pekanbaru, Riau
Location
Kota pekanbaru,
Riau
INDONESIA
InJEBA : International Journal of Economics, Business and Accounting
ISSN : -     EISSN : 30323754     DOI : 10.5281
InJEBA : International Journal of Economics, Business and Accounting as a scholarly platform dedicated to the exploration and dissemination of cutting-edge research in the domains of economics, business, and accounting. This journal strives to foster intellectual exchange among academics, researchers, and practitioners worldwide, contributing to the advancement of knowledge and practice in these interconnected fields.
Articles 5 Documents
Search results for , issue "Vol. 2 No. 4 (2024): InJEBA (December)" : 5 Documents clear
Female Executive Leadership, Executive Compensation, and Corporate Governance on Company Performance: A Literature Review Zainal
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 4 (2024): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14498128

Abstract

This literature review analyzes the relationship between female executive leadership, executive compensation, corporate governance, and company performance. Using a systematic approach, peer-reviewed articles from 2018 to 2023 were gathered from databases focusing on empirical studies, theoretical frameworks, and meta-analyses. The selected studies address how gender diversity in leadership roles, corporate governance structures, and executive compensation practices influence firm performance across different industries and geographic contexts. Findings indicate that female leadership positively impacts managerial ability, decision-making, and financial resilience, especially during economic fluctuations. Additionally, strong corporate governance practices, such as board diversity and effective audit committees, contribute significantly to financial performance indicators like Return on Assets (ROA) and Return on Equity (ROE). This review highlights the crucial role of integrating gender diversity and robust governance in fostering sustainable organizational success.
Comparison of Tax Avoidance Between Non-Financial Sectors at IDX (Case Study: IDX-IC Classification Period 2018-2022) Hanifah, Nahlia; Ridwansyah, Eksa; Damayanti, Damayanti
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 4 (2024): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14348109

Abstract

Each sector has different regulations regarding tax calculation and of course there are variations in tax avoidance between these regulations. The aim of this research is to analyze the differences and comparative levels of tax avoidance practices between non-financial sectors on the Indonesian Stock Exchange with the IDX-IC classification measured by BTD, Cash ETR, Curremt ETR, GAAP ETR, LRC ETR, and TAXPLAN. The method used in this research is quantitative description. The results of the analysis show that there are differences in tax avoidance practices carried out by each sector. The findings of this research also show that, compared to other industries studied using the BTD proxy, the property and real estate industry has the lowest tax avoidance, while the research results tested with Cash ETR, Current ETR, GAAP ETR, LRC ETR, and TAXPLAN showed different results where the Property and Real Estate Sector carried out greater tax avoidance practices in the five year research period.
The Influence Of Content Marketing And Viral Marketing On Purchase Decisions At Norma Coffee On The Millennial Generation In Pekanbaru Diamanda, Asyiffa; Rachmad, Ferizal
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 4 (2024): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14766046

Abstract

Norma Coffee is a coffee shop in Pekanbaru that focuses on creating a comfortable atmosphere for various activities, offering high-quality products, and prioritizing consistent, warm, and friendly service. The purpose of this study is to determine the influence of Content Marketing and Viral Marketing on TikTok on Purchase Decisions at Norma Coffee among the Millennial Generation in Pekanbaru. The sample size in this study is 96 respondents, selected using purposive sampling. Data collection was conducted by distributing questionnaires to the respondents. Both primary and secondary data were used. The data analysis method applied is multiple linear regression using SPSS 29 software. The results of partial testing show that the Content Marketing and Viral Marketing variables each have a partial influence on Purchase Decisions. Simultaneous testing results indicate that Content Marketing and Viral Marketing on TikTok have a positive and significant impact on Purchase Decisions at Norma Coffee among the Millennial Generation in Pekanbaru. The R Square value of 0.491, or 49.1%, indicates that Content Marketing and Viral Marketing collectively account for 49.1% of the influence on the Purchase Decision variable, while the remaining 50.9% is influenced by other variables not examined in this study.
Building Marketing Communication Mix to Increase Consumer Loyalty Oppo Mobile Phones of Students of STIE Dharma Putra Pekanbaru Indriaty, Indriaty; Wibowo, Yudho; Nanda Ria, Bayu Sedih
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 4 (2024): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14766191

Abstract

This study aims to determine the effect of marketing communication mix on the loyalty of Oppo mobile phone consumers among STIE Dharma Putra Pekanbaru students. The marketing communication mix variables consist of Advertising, Sales Promotion, Personal Selling, Public Relations, and Direct and Digital Marketing. The population in this study were STIE Dharma Putra Pekanbaru students and used a judgmental sampling technique totaling 42 respondents. The results of the study showed that the variables of advertising, Sales promotion, Personal Selling, Public Relations, and Direct and digital marketing had a partial effect on Oppo Mobile Phone Consumer Loyalty and the Marketing Communication Mix Variable had a simultaneous effect on Consumer Loyalty. The results also showed that the contribution of the marketing mix influenced Oppo Mobile Phone Consumer Loyalty by 54.8%, the rest was influenced by other variables not examined in this study.
Audit Quality: Audit Fees, Audit Tenure, Audit Rotation, Auditor Reputation and Audit Specialization Djamil, Nasrullah
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 4 (2024): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14885370

Abstract

This study aims to determine the effect of competence, independence, professionalism, work experience, and time budget pressure on audit quality with auditor ethics as a moderating variable. The research method used is quantitative method. The population in this study were all auditors who worked at the Pekanbaru City Public Accounting Firm and the sample was auditors at the Pekanbaru City Public Accounting Firm. The sampling technique in this study uses saturated sampling or often called total sampling (census). The data source used is the main / primary data obtained directly from the questionnaire distributed to respondents. The data analysis method used in this study uses the Partial Least Square (PLS) method to test the six hypotheses proposed in this study. Each hypothesis will be analyzed using SmartPLS 4 software to test the relationship between variables. The results of this study indicate that competence, independence, time budgte pressure have a positive influence on audit quality and auditor ethics can moderate work experience on audit quality. Meanwhile, professionalism and work experience are not proven to have a positive influence on audit quality.

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