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M. Rizky Mahaputra
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INDONESIA
Siber International Journal of Digital Business
Published by Siber Nusantara Review
ISSN : 29879337     EISSN : 29879329     DOI : https://doi.org/10.38035/sijdb.v1i1
Core Subject : Economy, Science,
iber International Journal of Digital Business (SIJDB) is a scientific research journal on science and technology in digital business management, managed and published by Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER). SIJDB contains articles that contribute to the understanding, theory development, theoretical concepts, and implementation of digital science and technology theory at all levels. This journal publishes original research articles, reviews, essays, and case studies in all fields of digital business management science and technology-related fields and their applications.
Articles 95 Documents
Determinants and Theoretical Foundations of Repurchase Intention in the Digital Marketplace: A Systematic Literature Review Using the PRISMA 2020 Framework (2021–2025) Fadillah, Fadillah; Moh. Rizan; Agung Wahyu Handaru
Siber International Journal of Digital Business (SIJDB) Vol. 3 No. 4 (2026): (SIJDB) Siber International Journal of Digital Business (April - June 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v3i4.358

Abstract

Repurchase intention is typically regarded as an essential measure of customer loyalty and competitiveness in digital markets. With ever-changing individual behavior and technological advancements, recent literature indicates that researchers lack agreement on what motivates customers to replay. In that light, the paper will conduct a systematic synthesis of the underlying determinants and theories of repurchase intention between 2021 and 2025. The study will adopt the Systematic Literature Review (SLR) research methodology, guided by the PRISMA 2020 guidelines, to ensure transparency and replicability. Identifying the materials involved in the synthesis involved four key phases: identification, screening, eligibility, and inclusion. Peer-reviewed articles within the last five years were retrieved from the Scopus database. Narrative synthesis was then conducted among the eligible papers, combining both quantitative and qualitative results to highlight recurring theories and constructs within the field. The analysis indicates that PLS-SEM is the most widely used technique in the field. From a theoretical standpoint, CAT, TPB, and S-O-R models dominate. Trust, satisfaction, perceived usefulness, and service quality stood out as the main constructs that drive repurchase intention, while anger and sadness inhibited re-purchases. Though the studies consider multiple geographical regions, including the US, China, India and Vietnam, among others, few cross-cultural and demographic studies exist. Repurchase intention is, therefore, a result of the interaction between cognitive, emotional, and relational factors. Further research needs to employ advanced analytics, machine learning, QCA, and biometric sentiment analysis to explore emotion- and situational-moderating factors. It is up to marketers to provide customers with emotionally engaging, trustworthy digital platforms where relationships can be developed and sustained. This review is among the first to synthesize evidence on repurchase intention research from 2021 using the PRISMA 2020 framework.
The Impact of Experiental Yoga Pop-Up Events and Community Development on Relationship Marketing: A Case Study of Zenyogaspace, South Jakarta Ningsih, Adrian; Andhyka, Bintang
Siber International Journal of Digital Business (SIJDB) Vol. 3 No. 4 (2026): (SIJDB) Siber International Journal of Digital Business (April - June 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v3i4.352

Abstract

The proliferation of healthy lifestyle–oriented communities has underscored the strategic importance of relationship marketing in sustaining member engagement and long-term participation. Within the context of yoga communities, pop-up class events and community development programs constitute salient experiential mechanisms that foster direct interaction and reinforce social cohesion among members. This study aims to investigate the extent to which pop-up class events and community development influence relationship marketing in a yoga community setting. Scholarly inquiry into relationship marketing within local yoga communities remains limited, particularly studies that simultaneously integrate experiential event-based activities and community development as predictive constructs. Employing a quantitative research design, this study utilized an explanatory survey involving 92 yoga community members. Data were collected using Likert-scale questionnaires and analyzed through multiple linear regression following rigorous validity, reliability, and classical assumption testing. The results demonstrate that both pop-up class events and community development exert a positive and statistically significant effect on relationship marketing, both individually and collectively. These findings indicate that the strategic integration of experiential events with community development initiatives is effective in strengthening sustainable, long-term relational ties. Overall, this study highlights the critical role of relational strategies in the governance and sustainability of lifestyle-based communities.
Integrating Value Co-Creation, Experiential Learning, and University Signaling to Strengthen Graduate Employability Juanna, Andi; Rizan, Mohammad; Wibowo, Ferry Setyo
Siber International Journal of Digital Business (SIJDB) Vol. 3 No. 4 (2026): (SIJDB) Siber International Journal of Digital Business (April - June 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v3i4.361

Abstract

Digital transformation and changing labor-market expectations have repositioned universities as strategic ecosystems that co-create value with students, industries, alumni, and society. This study conducts a Systematic Literature Review to examine how Value-Based Marketing, Experiential Learning, and Signaling Theory are integrated to strengthen graduate employability in higher education. Guided by the PRISMA 2020 protocol, articles were collected from ScienceDirect, Emerald Insight, and MDPI databases during the 2020–2026 period. From 734 initial records, 51 studies met the inclusion criteria and were analyzed through bibliometric mapping and thematic synthesis using VOSviewer. The findings reveal four dominant themes: value co-creation and service logic, experiential learning and student engagement, university reputation and signaling mechanisms, and career readiness and employability outcomes. The review shows that graduate employability is not merely an individual achievement but the result of a collaborative value ecosystem involving institutional strategy, meaningful learning experiences, industry engagement, and credible reputation signals. This study contributes an integrative perspective on how value logic, learning experience, and institutional signaling create sustainable competitive advantage for universities in the Industry 5.0 era
Reduction of Regional Economic Disparities Through the ASEAN Economic Community Framework Baby Azzura; Irnes Febrinabila; Naia Khusnul Nabila; Radhwa Zahirah; Salsabila Salsabila
Siber International Journal of Digital Business (SIJDB) Vol. 3 No. 4 (2026): (SIJDB) Siber International Journal of Digital Business (April - June 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v3i4.363

Abstract

Regional economic integration through the ASEAN Economic Community (AEC) framework, established in 2015, aims to create a single market and production base while promoting equitable development and reducing poverty across Southeast Asia. However, economic disparities remain a persistent structural challenge within the region. This study examines the multi-dimensional facets of inequality among ASEAN member states encompassing severe gaps in income, infrastructure connectivity, and digital literacy and analyzes them through the lens of Fernando Henrique Cardoso’s dependency theory. The data reveals profound disparities, highlighted by a stark 77:1 ratio in per capita GDP between Singapore and Myanmar , alongside a severe digital divide where internet penetration in CLMV countries (Cambodia, Laos, Myanmar, and Vietnam) remains below 50%. Although mechanisms like the Initiative for ASEAN Integration (IAI) offer technical assistance and capacity building , their efficacy is limited by low institutional absorption and financial volatility. Under current conditions, the AEC risks inducing a state of "dependent development," where less developed economies are relegated to low-value raw material suppliers and cheap labor, while developed members capture high-value gains. This study concludes that resolving these disparities requires structural interventions, including robust funding commitments for infrastructure, long-term human capital cultivation, comprehensive digital inclusion frameworks, and upgraded social safety nets in lagging nations.
The Effect of Firm Size, Profitability, Leverage, Firm Age, and Underwriter Reputation on Initial returns of Consumer Sector Companies Conducting Initial Public Offerings (IPOs) on The Indonesia Stock Exchange During the 2021 - 2024 Period Muhammad Rizki Avisena; Josua Panatap Soehaditama; Hikmah Abdul Rahman
Siber International Journal of Digital Business (SIJDB) Vol. 4 No. 1 (2026): (SIJDB) Siber International Journal of Digital Business (July - September 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v4i1.370

Abstract

An Initial Public Offering (IPO) is the process through which a company offers its shares to the public for the first time to obtain additional capital. Factors such as firm size, profitability, firm age, leverage, and underwriter reputation are believed to influence the level of initial return, as they reflect the degree of risk and information available to investors during the IPO process. This study aims to analyze the effect of firm size, profitability, firm age, leverage, and underwriter reputation on the initial return of 29 consumer sector companies that conducted IPOs on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative method with an associative approach and purposive sampling technique, and the data were analyzed using multiple linear regression. The results indicate that all independent variables have no significant effect on initial return, either partially or simultaneously. The coefficient of determination (R²) value of 0.160 indicates that the research variables explain only 16% of the variation in initial return, while the remaining 84% is influenced by other factors outside the model. Therefore, the variables examined in this study are not able to significantly explain changes in initial return among consumer sector companies conducting IPOs on the Indonesia Stock Exchange during the 2021–2024 period.
Optimizing Digital Marketing in Strengthening Tourist Destination Marketing: A Conceptual Study in the Tourism Sector of Jambi Province Gupron Gupron; M. Ridho Mahaputra; Andri Yandi
Siber International Journal of Digital Business (SIJDB) Vol. 3 No. 4 (2026): (SIJDB) Siber International Journal of Digital Business (April - June 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v3i4.376

Abstract

Digital transformation has shifted the marketing paradigm of tourist destinations through the utilization of various digital platforms capable of reaching tourists more broadly and interactively. Nevertheless, the implementation of digital marketing in the tourism sector in Jambi Province still faces challenges in optimizing its impact on strengthening destination marketing. On the other hand, most previous studies tend to examine the effect of digital marketing on brand awareness, electronic word of mouth (e-WOM), or visit intention partially, while studies that integrate these three aspects within a single conceptual framework in the context of regional tourist destinations remain relatively limited. This study aims to develop a conceptual model for optimizing digital marketing in strengthening tourist destination marketing through enhancing brand awareness, e-WOM, and visit intention in the tourism sector of Jambi Province. The research employs a qualitative approach using a conceptual review method through systematic literature study of relevant scholarly articles, books, and publications on digital marketing and tourist destination marketing. The findings indicate that an integrated digital marketing strategy has the potential to build destination brand awareness, encourage the dissemination of positive information through e-WOM, and increase tourist visit intention. These three constructs are interrelated and form a mechanism that strengthens the effectiveness of tourist destination marketing. The novelty of this research lies in the development of a conceptual model that integrates brand awareness, e-WOM, and visit intention as primary mechanisms in optimizing digital marketing within the context of the tourism sector in Jambi Province, thereby serving as a foundation for empirical research as well as for formulating digital-based destination marketing strategies.
The Influence of Financial Literacy and Consumptive Lifestyle on the Decision to Use Paylater Features Among University Students in Denpasar, Indonesia Tettie Setiyarti; Kadek Wayuningtyas; Sagung Agung Diah Pradnya Handayani; I.G.G. Oka Pradnyana
Siber International Journal of Digital Business (SIJDB) Vol. 4 No. 1 (2026): (SIJDB) Siber International Journal of Digital Business (July - September 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v4i1.383

Abstract

Fintech has changed how young consumers pay, with many now buying first and paying later as a matter of routine. This study examines what drives that behavior among university students in Denpasar, Bali, focusing on financial literacy and consumptive lifestyle. The research gap addressed is the limited number of studies that examine these two variables together within a single model among Indonesian students, particularly outside Java. Using a quantitative approach and multiple linear regression, 100 students who had used a paylater service were surveyed, with instruments checked for validity and reliability. Classical assumption tests for normality, multicollinearity, and heteroscedasticity were satisfied, so the regression model can be trusted. Results show that financial literacy has a positive, significant effect on the decision to use paylater, and consumptive lifestyle has an even stronger positive effect, making it the dominant driver. Together, the two variables explain 59.2 percent of the variation in paylater usage decisions. The novelty of this study lies in explaining, through established behavioral theory, why financial literacy predicts more rather than less paylater use, and in demonstrating that financial literacy and consumptive lifestyle operate as distinct, non-overlapping predictors. Implications for paylater providers, university financial literacy programs, and policymakers are discussed.
The Consumer Confidence Index and the Promp Manufacturing Index on IDX Basic Material Hana Tamara Putri
Siber International Journal of Digital Business (SIJDB) Vol. 4 No. 1 (2026): (SIJDB) Siber International Journal of Digital Business (July - September 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v4i1.368

Abstract

This study aims to analyze the effect of Tracking Error and Total Volume Activity on Firm Size, with the Consumer Confidence Index (CCI) and Prompt Manufacturing Index (PMI) as moderating variables. This study focuses on issuers in the basic material sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. Tracking Error measures the level of mismatch between portfolio performance and the expected benchmark, while Total Volume Activity indicates the number of stock transactions that can reflect market liquidity. The study results indicate that tracking error and total volume activity significantly affect firm size as measured by the expected return indicator and Tobins Q. In addition, the interaction with CCI and PMI strengthens the influence of independent variables on Firm Size. This research provides essential contributions for investors, asset managers, and financial market stakeholders in understanding the dynamics between market liquidity, company size, and macroeconomic indicators. The findings also provide practical implications for investment management strategies in the Basic Material Sector in Indonesia.
Tax Avoidance in Mining Companies Tutty Nuryati; Rimi Gusliana Mais; Uswatun Khasanah
Siber International Journal of Digital Business (SIJDB) Vol. 4 No. 1 (2026): (SIJDB) Siber International Journal of Digital Business (July - September 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v4i1.381

Abstract

Revenue from tax funds is Indonesia's main revenue, where around 80% of Indonesia's APBN revenues come from tax revenues. This is certainly a concern of the Government to pay attention to everything related to increasing tax revenues. Tax evasion is something that is actually an attempt to minimize tax revenue by taxpayers, which of course the government does not want. However, this is an act that is permissible, as long as it is carried out within reasonable limits. The purpose of this study is to determine the extent to which tax avoidance is influenced by profitability, capital structure, and managerial ownership in mining companies listed on the Indonesia Stock Exchange in 2016-2020. This study used a descriptive quantitative approach and analyzed using linear regression with panel data using the Eviews 10 software program. This study used secondary data with data collection techniques using the documentation method through the official IDX website. The research population taken is mining companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sample was determined based on the purposive sampling method with a sample of 13 companies, so that the total observations in this study were 65 observations. The results of the study show that profitability has a significant effect on tax avoidance, while capital structure and managerial ownership have no effect on tax avoidance  
The Role of Environmental Disclosure in Tax Avoidance Tutty Nuryati; Uswatun Khasanah; Rimi Gusliana Mais
Siber International Journal of Digital Business (SIJDB) Vol. 4 No. 1 (2026): (SIJDB) Siber International Journal of Digital Business (July - September 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v4i1.382

Abstract

This study analyzes the relationship between green accounting, stakeholder pressure, environmental disclosure, and carbon tax avoidance using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach via SmartPLS software. The research data were obtained through the distribution of a structured questionnaire to 280 companies from various industrial sectors in Indonesia. The analysis was conducted in two stages: testing the measurement model to ensure construct reliability and validity, and testing the structural model to evaluate direct, indirect, and mediating effects using the bootstrapping technique with 5,000 resamples. The results of the study show that green accounting and stakeholder pressure influence environmental disclosure, underscoring the importance of these two factors in enhancing corporate transparency. Environmental disclosure was found to have a negative effect on carbon tax avoidance, indicating that higher levels of transparency can reduce companies’ opportunistic behavior in carbon tax avoidance. However, green accounting does not have a direct effect on carbon tax avoidance; rather, it exerts an indirect influence through the mediating effect of environmental disclosure. Conversely, stakeholder pressure has a direct effect on carbon tax avoidance without going through a mediating mechanism. These findings enrich the sustainability accounting literature by integrating internal accounting practices and external stakeholder dynamics in explaining corporate tax compliance behavior.

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