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Contact Name
Rizal Ula Ananta Fauzi
Contact Email
rizalmanajemen@gmail.com
Phone
+6282139474255
Journal Mail Official
rizalmanajemen@gmail.com
Editorial Address
jl raya solo no 11 suratmajan Maospati,magetan jawa timur Indonesia
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Kab. magetan,
Jawa timur
INDONESIA
International Journal of Business and Quality Research
ISSN : -     EISSN : 29859468     DOI : https://doi.org/10.99075/ijbqr.v1i01.990
Core Subject : Economy, Science,
International Journal of Business,and Quality research (IJBQR) is a high quality open access peer reviewed research journal. providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality empirical and theoretical research papers, case studies. This journal focuses on every research discipline related to social behavior science, entrepreneurship and business management such as human resource management, marketing management, financial management, production/operational management, strategic management, sharia business management, halal industry management, tourism management, banking management, industrial management, agribusiness management, business administration, entrepreneurial activities, micro, small and medium enterprises (MSMEs), consumer behavior, purchasing decisions, consumer satisfaction, consumer loyalty and several areas of business behavior, also includes community social research
Articles 305 Documents
Analysis of Internal Control and Financial Governance on the Performance of the Simo Djojo Makmur Village-Owned Enterprise (BUMDes) in Simoketawang Village, Sidoarjo Regency Mario Febrianus Rion Gan; Benedict Robin Lambur; Francis Femas San; Aloisius Hama
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3683

Abstract

This study aims to analyze the effect of Internal Control and Financial Governance on the financial performance of the Simo Djojo Makmur Village-Owned Enterprise (BUMDes) in Simoketawang Village, Sidoarjo Regency, which employs 44 staff members. Internal Control functions as a mechanism that helps the organization manage and direct resources effectively and efficiently to achieve operational and strategic objectives. Meanwhile, Financial Governance serves as a guideline for creating transparency, accountability, and integrity in organizational management, which is essential for enhancing performance and stakeholder trust.The method used in this study is a quantitative analysis with a multiple linear regression approach. This technique is employed to examine the influence of the independent variables, namely Internal Control and Financial Governance, on the dependent variable, which is financial performance.The results of the analysis indicate that both Internal Control and Financial Governance have a positive and significant effect on financial performance. Effective Internal Control supports the organization in evaluating and improving ineffective operations, while the implementation of Financial Governance enhances the quality of financial management, contributing to the efficiency and effectiveness of financial performance.
Analysis of Tax Literacy, Digital Literacy, and the Implementation of the CoreTax Application on Individual Taxpayer Compliance at KPP Madya Surabaya Siprianus Dargo; Aprilianus Adiputra; Aloisius Hama
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3684

Abstract

This study aims to empirically analyze how tax literacy affects individual taxpayer compliance and to examine the role of digital literacy as a moderating factor that strengthens the relationship between tax literacy and tax compliance. In addition, this research explores the impact of using the Coretax application on taxpayer compliance, as well as the simultaneous relationship among tax literacy, digital literacy, and Coretax application usage on compliance levels. The study employs a quantitative descriptive approach with multiple linear regression analysis to test the influence of independent variables on the dependent variable. The research population comprises individual taxpayers registered at KPP Madya Surabaya, totaling 3,507 individuals, with a sample of 50 respondents. The results indicate that tax literacy, digital literacy, and the Coretax Application Usage significantly affect taxpayer compliance levels. Overall, these three variables contribute substantially to enhancing taxpayer compliance. These findings provide empirical evidence of the importance of tax literacy, digital literacy, and the utilization of technological applications in supporting tax compliance among individual taxpayers.
Analysis Of Production Efficiency In Large Red Chili Farming In Kampili Village, Pallangga Subdistrict, Gowa Regency Muh Saldi; Mohammad Natsir; Andi Amran Asriadi; Nailah; Muh. Rusman Al Aswar
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3686

Abstract

This study aims to analyze the factors influencing large red chili pepper production and estimate the efficiency level of large red chili pepper farming in Kampili Village, Pallangga District, Gowa Regency. The sampling method used was 30 large red chili farmers. The sample size used in the study was 30 people, or 15% of the total population of large red chili farmers. The results of the regression analysis showed that not all input variables significantly influenced production (Y). The variables seed (X2), urea fertilizer (X3), and NPK Phonska fertilizer (X4) had a positive and significant effect on production, as their significance values ​​were less than 0.05. Meanwhile, the variables land area (X1), petroganic organic fertilizer (X5), demolish pesticide (X6), and labor (X7) did not have a significant effect, having a significance value greater than 0.05. Nevertheless, all regression coefficients were positive, indicating that all input variables tended to increase large red chili production. Meanwhile, input efficiency indicates that most production factors are not being utilized optimally. The variables land area (X1), seeds (X2), urea fertilizer (X3), Phonska NPK fertilizer (X4), Petroganic organic fertilizer (X5), and Demolish pesticide (X6) are inefficient, requiring increased utilization to achieve maximum production. Labor (X7) is inefficient, with an economic efficiency value of less than one, requiring reduction or more efficient management. Overall, large red chili farming still has opportunities to increase production and income through optimizing the use of production inputs, particularly land area, seeds, fertilizer, pesticides, and controlling labor costs.
Community Participation And Village Head Leadership In Village Fund Management In Baru Sungai Sakai Village, Tiang Pumpung District, Merangin Regency, Jambi Province Reiny Erica Sonia; Sri Rahayu; Rico Wijaya Z
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of community participation and village head leadership on village fund management in Baru Sungai Sakai Village, Tiang Pumpung District, Merangin Regency, Jambi Province. The study used a descriptive quantitative approach with a survey method using a questionnaire. The study sample consisted of 132 heads of families selected using a purposive sampling technique. Data were collected through a structured questionnaire with a Likert scale of 1–5 that measured three main variables: community participation, village head leadership, and village fund management. The results showed that community participation was still relatively low, especially in the decision-making and program evaluation stages. The village head's leadership was also not yet effective, as reflected in low transparency, weak communication, and limited participation opportunities opened by the village head. These two factors together contributed to the suboptimal management of village funds in accordance with the mandate of applicable regulations.
Dynamics Of Food Commodity Prices And Local Inflation Post-Earthquake: A Literature Review Of The Model Economic Disaster Prediction Alhusna Nupiah; Dini Sisri Putri; M. Hasbi Nasution
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3872

Abstract

Earthquake earth is shock exogenous that fundamentally disrupts​ chain supply food and trigger volatility price commodities strategic at the level local, but the prediction model conventional often fail​ catch magnitude impact current consequence complexity mechanism non - linear transmission. Research This aim For synthesize corpus literature about dynamics price food and inflation local post-earthquake as well as evaluate evolution of predictive models economy disaster. The method used is studies literature with data sources in the form of books, articles journal scientific, and reports research. Synthesis results disclose four findings main. First, disruption chain supply and panic buying behavior creates scarcity the pseudo that pushes volatility price extremes in commodities rice, chilies, and cooking oil. Second, transmission impact show differentiation spatial significant, with the island region experience pass-through and persistence coefficients inflation more tall compared to land areas. Third, there is shift paradigm modeling from approach balance such as Input-Output and CGE towards approach complexity such as Agent-Based Modeling and Big Data analysis. Fourth, effectiveness market intervention is of a nature contextual, with essential market operations in the phase I temporary cash transfer without condition more effective in the phase recovery. Research conclusions confirm the need approach hybrid in modeling and policy stabilization differentiated pricing​ in a way spatial as well as sequenced temporally. Implementation results research directed at development system warning early inflation big data based, strengthening logistics contingency in the archipelago region, and the formation of group task integrated For stabilization price post-disaster.
Optimizing Natural Resource Value-Added through Creative Human Capital Empowerment in the Regional Digital Economy Ecosystem Syamsu Rijal; Muhammad Nur Afiat; Mustari; Marhawati Najib
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3882

Abstract

The world economy is changing, and this research examines how to maximize profits from a place's natural resources. It does this by building the skills of inventive people in the area’s digital world. Essentially, it’s about how combining digital tools with people’s imagination can turn basic materials into things that are actually in demand and worth a lot of money. After a thorough review of past research, the report shows that a combination of government plans to process materials using digital means and increasing the skills of the people who live in the area is the most important way to establish growth for the region that’s both lasting and benefits everyone. The creative economy isn't just something to help the economy; it’s the main thing that will allow a region to rely less on selling off raw materials and more on new ideas. The findings offer guidance to those in charge of areas, showing them how to build an economic development plan that considers future resource management and strengthens the digital market.
Business Development Strategy Analysis to Increase Visitors at Kampoeng Vietnam Tourism Attraction in Bandar Lampung Robby Aji Saputra; Dora Rinova
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3885

Abstract

Tourism destinations must continuously develop business strategies to remain competitive and attract visitors. Kampoeng Vietnam in Sumber Agung, Kemiling, Bandar Lampung, is a nature-based destination offering mountain views, green hills, sea scenery, cool air, and instagramable photo spots. However, it still faces challenges such as limited attraction variety, undeveloped cultural and special-interest tourism, poor road accessibility, and limited use of digital marketing. This study aims to analyze business development strategies for increasing visitors to Kampoeng Vietnam. Using a descriptive qualitative case study approach, data were collected through observation, interviews with the owner, staff, and visitors, documentation, and visitor data analysis. The analysis applied the 4A tourism concept, consisting of attraction, accessibility, amenities, and ancillary services, supported by SWOT analysis. The findings show that Kampoeng Vietnam has strong natural tourism potential, affordable entrance fees, adequate facilities, live music, and supporting services. Therefore, integrated strategies involving attraction diversification, digital marketing optimization, improved access, better signage, facility enhancement, and community collaboration are needed to increase visitor interest and support sustainable tourism development. These efforts can significantly strengthen competitiveness and encourage repeat tourist visits.
Analyzing the Economic Feasibility of Circular Economy Practices in Natural Resource Utilization Syamsu Rijal; Muhammad Nur Afiat; Mustari
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3891

Abstract

The transition from a linear, extractive economy to a circular economy is crucial for Indonesia, a resource-rich country, in maintaining long-term economic resilience. This study aims to analyze the economic feasibility of circular economy practices in natural resource utilization in Indonesia using a longitudinal approach over a decade (2014–2024). The methodology used is descriptive quantitative with Net Present Value (NPV) analysis, Internal Rate of Return (IRR), and the integration of Green Accounting to monetize environmental externalities. The results show that circular economy projects in the downstream mineral and plantation sectors reach break-even on average within 4.5-6 years, with an increase in operational efficiency of 18–25% through waste reduction and raw material substitution. The novelty of this study lies in the use of 10-year time-series data, which validates that circularity significantly reduces the company's financial risk profile to global commodity price volatility. The implications of this study emphasize the need to standardize secondary material prices and to implement more aggressive fiscal incentives to accelerate the national green economy transformation.
The Role Of Labor Policies In Promoting Inclusive Economic Growth: A Systematic Literature Review Nabila Mutia Sari; Inayati Nuraini Dwiputri
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3916

Abstract

Inclusive economic growth has become a critical issue in modern development because high economic growth does not necessarily lead to equitable distribution of societal well-being. In this context, labor policies play a strategic role as instruments for enhancing employment opportunities, worker protection, productivity, and the reduction of socioeconomic inequality. This study aims to analyze the role of labor policies in promoting inclusive economic growth through a Systematic Literature Review (SLR) approach. The study employs a qualitative method using a PRISMA-based SLR design. Research data were sourced from scientific articles in the Scopus database using the keywords “labor policies” and “qualitative.” The literature selection process was conducted through the stages of identification, screening, eligibility, and inclusion, resulting in 29 relevant articles for analysis. Data analysis was performed using a thematic analysis approach to identify patterns, themes, and relationships among the studies. The research findings indicate that labor policies contribute to inclusive economic growth through five key aspects: labor protection, human resource capacity building, reduction of economic inequality, adaptation to the digital economic transformation, and strengthening of social collaboration in policy implementation. This study also found that the main challenges in implementing labor policies include weak protection for informal workers, gender inequality, high labor market flexibility, and suboptimal integration of social and economic policies. Therefore, the government needs to strengthen policies on job training, social protection, and cross-sectoral collaboration so that economic growth not only increases economic output but also creates sustainable and equitable social welfare
Marketing Strategy Analysis on Sales Performance as a Basis for Managerial Decision Making (Case Study at Perum BULOG Kerinci Branch Office) Selia Meilantika; Fredy Olimsar; Wirmie Eka Putra; Yuliusmanÿ
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3927

Abstract

This research is based on the marketing of Our Products, where in the marketing of Our Products there are still many people who do not or do not know what products are owned by Perum BULOG, even though the prices offered are relatively cheap. This causes competitiveness with other products to be weak and only a few people know Our Products. This condition also has an impact on the less than optimal sales performance of Our Products, so that the right marketing strategy is needed as a basis for managerial decision making. The purpose of this study is to determine what strategies are used by Perum BULOG in attracting consumer buying interest, improving sales performance, and supporting managerial decision making on Our Products. This study employed qualitative methods. Data were collected through interviews and direct field observations. The results indicate that Perum BULOG's marketing strategy for Our Products includes opening fostered outlets (RPK), conducting market operations, bazaars, and product promotions. This strategy has resulted in increased public purchasing interest and sales performance, which subsequently serves as a basis for management in determining marketing and business development policies.