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InJEBA : International Journal of Economics, Business and Accounting
Published by PT. Basecamp Economics PubMed
ISSN : -     EISSN : 30323754     DOI : 10.5281
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences Other
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 52 Documents
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The Impact of Carbon Emission Disclosure and Green Innovation on Company Value: Moderating Role of Environmental Performance Oriska, Selvia; Kusumawardani, Niken
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12948519

Abstract

This study investigates the impact of carbon emission disclosure and green innovation on corporate value, moderated by environmental performance, among Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. Drawing on data from annual and sustainability reports, as well as PROPER evaluations, the research employs a purposive sampling method to select 55 relevant companies. Findings reveal that carbon emission disclosure significantly enhances corporate value, indicating the importance of transparency in addressing environmental concerns and attracting stakeholders. Similarly, green innovation positively influences corporate value, highlighting its role in bolstering environmental stewardship and stakeholder approval. However, environmental performance, measured through PROPER ratings, does not significantly moderate these relationships, suggesting that while high environmental performance ratings may enhance credibility, they do not necessarily drive extensive carbon disclosure or green innovation efforts. These findings underscore the need for companies to prioritize transparent carbon reporting and proactive green initiatives to enhance both financial performance and environmental sustainability. Future research directions could explore additional variables like eco-efficiency and corporate social responsibility to further enrich understanding of sustainable corporate practices and their impact on valuation.
Audit Quality With Auditor Ethics as a Moderating Variable Lestari, Rya Aristia; Djamil, Nasrullah
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.13162421

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.
Analysis of Price Perception and Celebrity Endorser on Purchasing Decisions for Skintific Skincare Products of UNRI Gen Z Graduate Students with Intervening Variables Online Customer Review Jayanti, Fitri; Zulkarnain , Zulkarnain; Machasin, Machasin
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13279669

Abstract

This study was conducted to determine Analysis of Price Perception and Celebrity Endorser on Purchasing Decisions for Skintific Skincare Products of UNRI Gen Z Graduate Students with Intervening Variables Online Customer Review. The study was conducted by distributing questionnaires to 210 active postgraduate students at the University of Riau born between 1996 and 2010. The results of this study indicate that Celebrity Endorser, Online Customer Review, and price perception have a positive effect on purchasing decisions. Celebrity Endorser and price perception have a positive effect on Online Customer Review. Online Customer Review significantly mediates the relationship between Celebrity Endorser and purchasing decisions. Online Customer Review significantly mediates the relationship between price perception and purchasing decisions.
Performance Analysis Bank Group Based on Core Capital 4 (KBMI4) 2017–2022 Santosa, Bernadus Dwi Joko; Efni, Yulia; Indrawati, Novita
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13280058

Abstract

In this research, a sample of banks from the KBMI 4 group is used to describe banking sustainability during the COVID-19 crisis. In this group, bank profits and assets increased during the event period. The aim of this research is to see and analyze the influence of six (six) independent variables on bank profit achievement. Apart from that, this research also evaluates and analyzes the influence of the type of ownership and the time period of the incident on the achievement of bank profits, to determine which entity is most effective in achieving bank profits at this time. In this research, multiple regression methods and difference tests were used. The results show that three variables (ASSET, BOPO, and LDR) have an impact on profits, while three variables (CAR, NPL, and NIM) have no influence. However, based on the type of bank ownership between State-Owned Enterprises and National Private Enterprises or based on the time period of the incident, there is no difference in influence in achieving bank profits.
The Influence of Online Customer Review and Perceived Risk on E-Trust and Purchase Intention on E-Commerce Lazada in Pekanbaru City Helfiyana, Helfiyana; Alwie, Alvi Furwanti; Samsir, Samsir
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13291575

Abstract

This study aims to determine The Influence of Online Customer Review and Perceived Risk on E-Trust and Purchase Intention on E-Commerce Lazada in Pekanbaru City. Primary data was collected by questionnare and hypothesis testing was conducted using Structural Equation Modelling – Partial Least Square (SEM – PLS) method with software SmartPLS version 4 program. Technique sampling was carried out by purposive sampling method with total of 180 respondents were selected based on certain criteria. The result of this study showed that online customer review has a significant effect on perceived risk, online customer review and perceived risk has a significant effect on e-trust, online customer review has a positive but not significant effect on purchase intention, perceived risk and e-trust has a significant effect on purchase intention. This result also showed that online customer review and perceived risk has a positive and significant effect on purchase intention with mediation of e-trust as an intervening variabel on e-commerce Lazada in Pekanbaru City.
The Effect of Social Media Marketing on Purchase Intention Through Brand Awareness on Sociolla E-Commerce Users in Pekanbaru City Sitorus, Kristina Permata Sari; Wijayanto, Gatot; Nursanti, Aida
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13292823

Abstract

This study aims to determine the effect of social media marketing on buying interest through brand awareness on sociolla e-commerce users in pekanbaru city. The sampling technique used purposive sampling with non-probability sampling. Data was obtained by distributing questionnaires to 120 respondents. The approach used in this research is quantitative and uses the SEM-PLS model and SmartPls 4.0 software as a tool for this research. The results of this study indicate that: there is a positive and significant influence of social media marketing on brand awareness on Sociolla e-commerce users in Pekanbaru City, there is a positive and significant influence of brand awareness on buying interest in Sociolla e-commerce users in Pekanbaru City, there is a positive and significant influence of social media marketing on buying interest in Sociolla e-commerce users in Pekanbaru City, there is a positive and significant influence of social media marketing on buying interest through brand awareness on Sociolla e-commerce users in Pekanbaru City. For further researchers, it is hoped that this research will become a reference and analyze the time period and develop more research.
Analysis of Leading Sectors Supporting Tourism Using Location Quotient and Shift-Share in East Nusa Tenggara (2018-2022) Amelia, Yesi; Husaini, Muhammad; Putri, Resha Moniyana
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13629069

Abstract

This study examines the leading sectors supporting tourism in East Nusa Tenggara (NTT) Province from 2018 to 2022, utilizing Location Quotient (LQ) and Shift-Share analyses. By analyzing the Gross Regional Domestic Product (GRDP) across 21 districts and 1 city, the research identifies the transportation, accommodation, and information and communication sectors as critical contributors to tourism. The LQ analysis reveals that nine regions have transportation as a base sector, while four regions each specialize in accommodation, restaurant, iinformation, and communication. Kupang City stands out with all three sectors as basic. The Shift-Share analysis further indicates that most regions experience growth in the transportation sector driven by national trends, though many still face competitive challenges. These findings highlight the importance of enhancing infrastructure and services in these key sectors to bolster tourism development in NTT. The study offers valuable insights for regional planning and policymaking aimed at leveraging tourism for economic growth.
Implementation of Quality Function Deployment (QFD) to Improve Service Quality at Neat Barbershop in Bandar Lampung Anggraini, Lilie; Rr. Erlina; Ambarwati, Dwi Asri Siti
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13629045

Abstract

Neat Barbershop is a business in the service sector located on Jl. Gajah Mada No. 55 CD, Kota Baru Bandar Lampung which aims to provide the best quality haircut service of consumer choice. However, Neat Barbershop experiences instability in the number of customers who come and tends to decrease every month. This instability can cause lagging and reduce consumer interest in using services. This study aims to identify the services needed by consumers through the voice of the customer, then analyze which services need to be improved or maximized to achieve customer satisfaction. The method used in this research is the Quality Function Deployment (QFD) method which is a tool to change what consumers want into quality characteristics and develop quality planning to get a satisfactory final result with one of the techniques, House Of Quality (HOQ). Through HOQ analysis, the calculation results for each improvement and development priority resulted in 5 unsatisfactory for consumers, 5 attributes of consumer interest, and technical characteristics of the business that need to be improved to optimize the best service quality.
Institutional Quality and Macroeconomic Indicators on Foreign Direct Investment in Developing Asian Countries Erlina, Serli; Nairobi; Sitorus, Nurbetty Herlina
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13691563

Abstract

This research endeavors to scrutinize the influence of institutional quality and macroeconomic factors on Foreign Direct Investment (FDI). The institutional quality dimensions analyzed include political stability and corruption, while the macroeconomic variables encompass Gross Domestic Product (GDP) and exchange rates. The study's sample comprises developing Asian nations over the period from 2012 to 2019. Employing a quantitative methodology, the study leverages panel data analysis to derive its findings. The results indicate that political stability and exchange rates do not exert a statistically significant effect on FDI. In contrast, corruption is found to have a negative and significant association with FDI, whereas GDP shows a positive and significant correlation. Based on these outcomes, it is advised that developing countries in Asia should prioritize the enhancement of institutional quality, particularly by mitigating corruption, as it poses a substantial impediment to FDI inflows. Future research is encouraged to refine the model by incorporating additional variables and employing dynamic panel data analysis to facilitate a more comprehensive exploration of the evolving interrelations among variables over time.
The Effect of Green Accounting Quality on Sustainability Report with Company Size as Moderating Variable Oktaviani, Zulmia; Sudrajat; Metalia, Mega
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13737283

Abstract

This research investigates the influence of green accounting quality on sustainability reporting, with company size as a moderating variable. The study focuses on companies listed on the Indonesia Stock Exchange from 2017 to 2022, evaluating their sustainability reports using Global Reporting Initiative (GRI) standards and green accounting quality through PROPER ratings. Descriptive statistics and Moderated Regression Analysis (MRA) reveal that while green accounting quality positively impacts sustainability reporting, company size does not significantly moderate this relationship. The findings highlight the importance of green accounting in enhancing sustainability disclosures, aligning with legitimacy and stakeholder theories. However, the expected moderating role of company size was not supported, suggesting that factors such as sectoral differences and variations in environmental reporting practices may influence the results. This study contributes to understanding the dynamics between green accounting and sustainability reporting in the context of corporate environmental responsibility.

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