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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 52 Documents
The Influence of Brand Trust, Brand Image and Perceived Quality on Pepsodent Toothpaste Brand Loyalty (Study on the Community of Tuah Madani District, Pekanbaru City) Rachmad, Ferizal; Mardatilla, Mardatilla
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10829893

Abstract

The purpose of this study was to determine whether the influence of Brand Trust, Brand Image and Perception of Quality on Brand Loyalty in the community of tuah madani sub-district, pekanbaru city. The rapid development of the company has led to intense competition between companies to win the hearts of consumers. This is indicated by the increasing number of companies that produce similar products, in order to meet consumer needs. The data collection technique used a questionnaire. The population in this study were pepsodent toothpaste users in the tuah madani sub-district of pekanbaru city 2024. In this study, the sample amounted to 100 respondents using purposive sampling technique. Data analysis used in this study is quantitative with multiple linear regression methods. Based on the results of the simultaneous test, it can be seen that the variables of brand trust, brand image and perceived quality together have an effect on the loyalty of the pepsodent toothpaste brand in the community of tuah madani subdistrict, pekanbaru city. Then test partially, from this test it can be seen that the brand trust variable has a significant effect on brand loyalty and the brand image variable has a significant effect on brand loyalty and perceived quality has a significant effect on brand loyalty. Obtained R square value of 0.737 or equal to 73.7% while the remaining 26.3% is influenced by other variables not included in this study.
Effect of Institutional Ownership, Managerial Ownership, Profitability, Company Size and Tax Avoidance on Cost of Debt Cahyarani, Aurin; Martias, Dony
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10886954

Abstract

This research aims to determine the influence of Institutional ownership, managerial ownership, This research aims to determine the influence of institutional ownership, managerial ownership, profitability, company size, and tax avoidance partially and simultaneously on the Indonesia Stock Exchange (BEI) in 2020-2022. This type of research is quantitative. The number of samples in this research was 11 companies with the sampling method using the purposive sampling method. The data analysis method was carried out using panel data regression with the help of Eviews 9 which consists of descriptive statistical analysis, classical assumption testing, panel data regression model selection and hypothesis testing. This research uses secondary data obtained via www.idx.co.id. The results of data analysis or panel data regression show that institutional ownership, managerial ownership, profitability, company size and tax avoidance simultaneously have a significant effect on the cost of debt. The contribution of institutional ownership, managerial ownership, profitability, company size and tax avoidance variables in this research explains 96.31% of the variation in the cost of debt variable. Meanwhile, the remaining 3.69% is influenced by other variables not measured in this regression model. Partially, the institutional ownership variable has a significant effect on the cost of debt, while the managerial ownership variable has a negative and insignificant effect. The variables profitability, company size and tax avoidance partially have a negative and significant effect on the cost of debt.
Factors Influencing MSME’s Interest In Transacting In E-Commerce Fabillah, Ikhsan Habib; Prasetyo, Tri Joko; Sudrajat, Sudrajat
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11507000

Abstract

The purpose of this study is to provide empirical evidence regarding the factors that influence MSME interest in transacting in e-commerce. This research was conducted in Lampung province which consists of 13 districts and 2 municipalities with analysis of MSME that have used e-commerce as a place to sell, where the sample in this study was 400 respondents. The sampling technique used was nonprobability sampling. The data analysis method used is a quantitative method using the Structural Equation Model (SEM) model. The results of this research show that perceived usefulness, perceived ease to use, social perception do not influence MSMEs’ interest in transacting in e-commerce. Meanwhile, perceived trust, perceived enjoyment and perceived profits have a positive and significant effect on MSME interest in transacting in e-commerce
The Influence Of The Village Financial System, Government Internal Control System, Transparency, And The Role Of Village Apparatus On Accountability Of Village Financial Management Selpiy, Jurmaini; Aira, Aras
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11504812

Abstract

This study aims to determine the influence of the village financial system, government internal control system, transparency and the role of village apparatus on the accountability of village financial management in villages in the Kuantan Tengah District, Kuantan Singingi Regency. This type of research is quantitative. The data used are primary data obtained from the distribution of questionnaires. The population of this study is all village officials and BPD members from 20 villages in the Kuantan Tengah sub-district. The sampling technique uses purposive sampling. The data analysis method used is Structural Equation Modeling based on – Partial Least Square (SEM-PLS) with Smart PLS 4 data analysis tool. The results of this research show that the village financial system, government internal control system, transparency and the role of village officials influence management accountability. village finances. The R square test results show that the contribution of all independent variables in explaining the dependent variable is 71.9%, while the other 28.1% is influenced by other factors outside this research.
The Influence Of Brand Love And Brand Trust On Repurchase Intention Through Consumer Satisfaction Of Indomie Products In Pekanbaru City Kennedy, Nurul Fadilla; Wijayanto, Gatot; Nursanti, Aida
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11617624

Abstract

This study was conducted to determine the effect of Brand Love and Brand Trust on Repurchase Intention through Consumer Satisfaction of Indomie products in Pekanbaru City. The population in this study are consumers who know and have bought Indomie products. In sampling using nonprobability sampling with purposive sampling technique so that a sample of 114 respondents was obtained. The data analysis method uses Structural Equation Modeling (SEM) with the SmartPLS version 4 program. The results showed that Brand Love and Brand Trust affect the Consumer Satisfaction of Indomie products in Pekanbaru City. Brand Love and Brand Trust affect Repurchase Intention in Indomie products in Pekanbaru City. Consumer Satisfaction affects Repurchase Intention in Indomie products in Pekanbaru City. Brand Love and Brand Trust affect Repurchase Intention through Consumer Satisfaction of Indomie products in Pekanbaru City.
Comparative Analysis of Financial Performance of Conventional Bank With BUMD Sharia Bank Riau Kepri Listiana, Mia; Halim, Edyanus Herman; Efni, Yulia
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11669811

Abstract

This study was conducted This research was conducted on conventional and sharia Riau Riau Riau banking in Riau. The purpose of this research is to compare the financial performance between Bank Riau Kepri Syariah and Bank Riau Kepri Conventional in Indonesia using financial ratios for the period 2021 to 2023. The financial ratios used to measure bank financial performance consist of the CAR, NPL, BOPO ratios. , LDR, ROA, and ROE. The population in this research is conventional Bank Riau Kepri and Bank Riau Kepri sharia. This research was carried out through different t-test analysis.The results of the research show that: (1) There is a significant difference in the CAR ratio when analyzed using the Paired Samples Test, (2) There is a significant difference in the NPL ratio of conventional banks and Islamic banks in Riau, Kepri, (3) There is a significant difference in BOPO ratio of conventional banks and Islamic banks in Riau, (4) There is a significant difference in the LDR ratio of conventional banks and Islamic banks in Riau, (5) There is a significant difference in the ROA ratio of conventional banks and Islamic banks in Riau, Kepri and (6) There is a difference significant to the ROE ratio of conventional banks and Islamic banks in Riau, Kepri. The overall results of the research are that there are significant differences in the financial performance of conventional banks and Syari'ah Banks in Roau Kepri.
Audit Committee, Auditor Tenure and Company Size: Implications for The Integrity of Financial Reports Pitria, Indah; Miftah, Desrir
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12635243

Abstract

The discovery of company dishonesty in disclosing financial reports can have a negative impact on interested parties because it can be misleading in decision making due to inaccurate information presented. This research aims to determine the influence of the Audit Committee, Audit Tenure, and Company Size on the Integrity of Financial Reports in Insurance Sub-sector Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research uses quantitative methods. The sample in this study was selected using a purposive sampling technique and obtained 68 analysis units from 17 companies. Data analysis in this research uses panel data analysis. The results of this research indicate that the Audit Committee and Audit Tenure have a negative effect on the integrity of financial reports, while company size has no effect on the integrity of financial reports.
The Contribution Of Virtual Fitting Room In Fashion Clothing Business: A Systematic Literature Review Kamilah, Fadilah Haya; Hasya, Afina; Darmastuti, Ismi
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12577579

Abstract

Virtual Fitting Room is the new technologies for trying on clothes without actually trying it. Many studies have conducted research of VFR, but not many conclude the research to help businesses and researchers better understand VFR. The purpose of this systematic literature review is to gather the research journals of VFR and being a guid for future research on knowing more about VFR in the past 5 years. With the selected 20 research journals, this study covers the geographic distribution of VFR research, the method used by researchers and the outcome variables used in VFR research. Our study shows that the majority of research conducted are from USA and china, the method used by most researchers was experiment which have a various outcome, while the most selected key contribution is usage intention’s.
Predicting Stock Prices: The Role of Profitability, Operating Performance, Capital Expenditure and Growth Opportunity Before and After Spin-Offs Apriana, Yulia; Evana, Einde; Syaipudin, Usep
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12759513

Abstract

In the last few decades there has been an increase in the number of merger and acquisition (M&A) deals. However, there is a relatively new trend to divest a company's operating activities. This research focuses on spin-off as a divestment method which is defined as the separation of a subsidiary or division from the parent company by creating a new, independent company. The aim of this research is to assess the parent company's share price response to the spin-off announcement and measure the long-term performance of the parent company that is carrying out the spin-off. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2010 - 2023. The sampling technique used was purposive sampling and a sample of 32 companies was obtained with 192 observation consisting of 3 (three) years before the spin-off and 3 (three) years after the spin-off. The analysis method used is multiple linear regression using SPSS Ver 22. The research results show that profitability and growth opportunity influence share prices before the spin-off event, whereas after the spin-off event only the growth opportunity variable influences share prices. The operating performance and capital expenditure variables have no effect on share prices either before the spin-off event or after the spin-off event. The abnormal return value is smaller in the event after the spin-off.
Carbon Emission Disclosure, Capital Expenditure, and Institutional Ownership on Company Value: A Literature Review Aisyah, Siti; Evana, Einde; Metalia, Mega
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12759340

Abstract

This literature review explores the impact of carbon emission disclosure on company value, synthesizing findings from eight recent peer-reviewed articles published between 2021 and 2023. The analysis reveals a consistent positive relationship between carbon emission disclosure and firm value, driven by increased investor confidence and enhanced market responses. Institutional investors play a crucial role in this dynamic, promoting sustainable practices and holding companies accountable for their environmental impact. Additionally, the review highlights the multifaceted relationship between capital expenditure and firm value, influenced by factors such as market competition and information asymmetry. Capital investments, particularly in sustainable practices, are shown to enhance transparency and corporate governance, further boosting firm valuation. The findings underscore the growing importance of environmental, social, and governance (ESG) criteria in investment decisions, suggesting that companies engaging in proactive carbon emission disclosure and sustainability investments are better positioned to attract responsible investors and achieve long-term market success. This comprehensive review provides valuable insights for policymakers, investors, and corporate leaders, emphasizing the strategic significance of carbon emission transparency and sustainable investments in fostering sustainable economic growth and improving company value.