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International Journal of Business and Quality Research

IJBQR
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Published by CV. Cita Utilitas Utama

ISSN : - EISSN : 29859468 DOI : https://doi.org/10.99075/ijbqr.v1i01.990

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 364 Documents

33 34 35 36 37

The Effect of Corporate Governance and Fixed Asset Intensity on Tax Avoidance (A Study) Empirical In Manufacturing Companies (on The Indonesian Stock Exchange) Nuridz Dzatiwa Ihwabas; La Ane
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.5893

Tax avoidance is a strategy employed by companies to legally minimize tax expenses by taking advantage of applicable tax regulations. This practice is influenced by several factors, including corporate governance mechanisms and fixed asset intensity. This study aims to examine the effect of independent commissioners, audit committees, institutional ownership, managerial ownership, and fixed asset intensity on tax avoidance. The study is expected to provide empirical evidence regarding the factors influencing tax avoidance practices in food and beverage manufacturing companies. The population of this study consisted of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2023–2025 period. The sample was selected using a purposive sampling technique, resulting in 33 companies with a total of 99 observations. This study employed secondary data obtained from the companies' annual reports and financial statements. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the assistance of SPSS version 25. The results indicate that independent commissioners, institutional ownership, and managerial ownership have a negative and significant effect on tax avoidance. In contrast, the audit committee and fixed asset intensity do not have a significant effect on tax avoidance. Simultaneously, all independent variables significantly affect tax avoidance. The Adjusted R Square value of 0.691 indicates that 69.1% of the variation in tax avoidance can be explained by the research model, while the remaining 30.9% is explained by other factors outside the model. Based on the findings, it can be concluded that effective corporate governance plays an important role in reducing tax avoidance practices. Independent commissioners, institutional ownership, and managerial ownership have proven to function as effective monitoring mechanisms in enhancing corporate tax compliance. The findings are expected to provide useful insights for companies, investors, and regulators in strengthening corporate governance practices. Future research is recommended to expand the research scope, extend the observation period, and incorporate additional variables to obtain more comprehensive findings

The Role of Micro, Small, and Medium Enterprises (MSMEs) in Enhancing the ‎Economic Well-Being of Low-Income Communities: A Case Study in Curio Village, ‎Curio District, Enrekang Regency, South Sulawesi Nurlativa Beta Beta
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.5906

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in community economic development, particularly in increasing income, creating employment opportunities, and promoting the empowerment of low-income communities. This study aims to analyze the role of MSMEs in improving the economic well-being of low-income communities in Curio Village, Curio District, Enrekang Regency, South Sulawesi, and to identify the supporting and inhibiting factors affecting their development. The study employed a qualitative approach using a case study method. Research data were obtained through observations of MSME conditions in Curio Village and an examination of various aspects related to community economic empowerment through MSMEs. The findings indicate that MSMEs play a significant role in enhancing community economic well-being by increasing household income, creating employment opportunities, and fostering economic self-reliance. The presence of MSMEs provides alternative sources of income for community members who previously depended on agriculture and irregular employment. Furthermore, MSMEs generate both direct and indirect employment opportunities through the involvement of supporting sectors, including raw material suppliers, trade, and distribution services. However, the development of MSMEs continues to face several challenges, such as limited business capital, inadequate managerial capacity, suboptimal utilization of digital technology, restricted market access, and insufficient business mentoring. Based on the findings, it can be concluded that MSMEs are an essential instrument for the economic empowerment of low-income communities in Curio Village. Strengthening MSME capacity through improved access to financing, enhancement of human resource quality, product innovation, effective utilization of digital technologies, and continuous business support is necessary to enable MSMEs to achieve sustainable growth and make a greater contribution to improving community welfare and promoting inclusive rural economic development.

Can Narrative-Driven Digital Strategy Strengthen Brand Image And Market Reach Of Green Batik Gentongan Tresna Art Bangkalan? Wening Patmi Rahayu; Deni Bagas Pradana; Yesiana Ihda Kusnayain; Rachmad Hidayat; Zamzami Zainuddin; Lutfi Asnan Qodri
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.6135

Green Batik Gentongan is a rare and environmentally sustainable traditional textile from Bangkalan, Madura, produced and preserved by Tresna Art, a cultural gallery founded by Supik Amin in the 1990s and formally opened to the public in 2005. Despite its considerable cultural and ecological value, Tresna Art's market reach has remained confined to word-of-mouth referrals and incidental visits, without any online sales channel or systematic digital presence. This study employed a qualitative case study design guided by the CDM (Crafting, Digitizing, Managing) framework to document and validate Tresna Art's authentic narrative as a unique selling proposition, analyze its current brand image and market position, and develop a contextually appropriate e-catalog and social media strategy. Tresna Art was purposively selected as the case, and primary data were collected through two field visits, an initial observation on 30–31 May 2026 and an in-depth data collection visit on 27–28 June 2026, using in-depth interviews, field observation, and documentation. Data were analyzed thematically and verified through member checking with the founder, Supik Amin. The findings revealed that Tresna Art's 'intentional invisibility', a deliberate choice to operate without digital commerce, constitutes a distinctive brand identity that can significantly expand market visibility while preserving experiential authenticity when strategically communicated through narrative-driven digital tools. The study concludes that a narrative-first, education-led e-catalog and social media strategy can strengthen Tresna Art's brand image and market reach without compromising its cultural authenticity. The study recommends that Tresna Art and similar culturally grounded MSMEs adopt the CDM framework as a structured pathway toward digital visibility, and that future stages of digitization and content management be pursued to translate this strategy into measurable outcomes

Hazard Identification And Risk Assessment In MS Bubble Laundry Rietias Sarinastiti Nurmin; Salafudin; Andhini Putri Fitriani; Hendrika Octaviani N; Jono Suhartono; Dyah S. Pratiwi; Choerudin
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.6203

Every workplace contains potential hazards that can cause occupational injuries or illness; therefore, systematic hazard identification and risk assessment are important components of occupational safety and health management. This study aimed to identify workplace hazards and assess their risk levels at Ms Bubble Laundry using the Hazard Identification, Risk Assessment, and Risk Control (HIRARC) approach. A qualitative case-study design was applied through direct observation and interviews of laundry activities, followed by assessment of likelihood and severity. The observed activities included receiving, sorting, loading, washing, drying, hanging, ironing, folding, and packaging clothes. The identified hazards comprised biological, physical, chemical, electrical, and ergonomic hazards. The risk assessment showed that most identified hazards were within low-to-high risk ranges, with notable concerns associated with biological exposure during handling of dirty clothes, falls and manual handling during drying activities, heat and fire hazards during ironing, chemical irritation, and ergonomic fatigue. Risk controls should prioritize hazard elimination or engineering measures where feasible, followed by administrative controls and appropriate personal protective equipment. The findings provide a practical basis for strengthening occupational safety practices in small-scale laundry operations.

The Effect Of Competence, Compensation, And Work Experience On Employee Performance Through Motivation At PT. Sentral Mandiri In Sidoarjo Koen Irianto Uripan; Sutoyo
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.6210

This study aims to analyze the effect of competence, compensation, and work experience on employee performance at PT. Sentral Mandiri in Sidoarjo, both directly and through work motivation as a mediating variable. The research employs a quantitative approach using explanatory research methods to explain causal relationships among variables. The research design is causal, focusing on testing the direct and indirect effects of independent variables on employee performance. The population of this study consists of all 89 employees of PT. Sentral Mandiri in Sidoarjo, and the entire population was used as the research sample through a census method. Primary data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares (PLS) with Smart PLS 3.0 software, as the research model is causal and recursive. The results indicate that competence, compensation, and work experience have a positive direct effect on employee performance. Competence contributes to enhancing employees’ knowledge, skills, and abilities, thereby improving their performance. Fair compensation encourages employee motivation and positively affects work outcomes, while work experience increases employees’ ability to face job challenges, leading to higher performance. In addition to the direct effects, work motivation was found to mediate the relationship between competence and compensation on performance, but it did not mediate the effect of work experience. In other words, improvements in competence and compensation not only directly impact performance but also indirectly enhance it through work motivation. Conversely, work experience directly affects performance, but work motivation does not serve as a significant mediator.

The Influence of Digital Capability and Human Capital on the Performance of Village Administrations through Innovative Work Behaviour in Sungai Penuh City Hendra; Efrianto; Indra Budaya
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.6225

This study examines the influence of Digital Capability and Human Capital on the Performance of Village Administrations through Innovative Work Behaviour (IWB) in Sungai Penuh City, Indonesia. The study employed a quantitative explanatory design with a cross-sectional approach and involved 100 village administration officials as respondents. Data were analysed using Structural Equation Modeling (SEM) with AMOS to evaluate both direct and indirect relationships among the constructs. The results demonstrate that the proposed structural model achieves a satisfactory goodness of fit, with CMIN/DF = 1.62, GFI = 0.93, AGFI = 0.90, CFI = 0.97, TLI = 0.96, and RMSEA = 0.054. Digital Capability and Human Capital have significant positive effects on Innovative Work Behaviour and directly contribute to Performance. Innovative Work Behaviour also has a significant positive effect on Performance. Furthermore, Innovative Work Behaviour mediates the effects of Digital Capability and Human Capital on Performance, with indirect effects of 0.202 and 0.168, respectively. These findings highlight that digital capability and human capital are complementary strategic resources whose performance effects are strengthened through innovative behaviour. The study implies that improving village administration performance requires integrated efforts to enhance digital competencies, develop employee knowledge and skills, and establish an organisational environment that encourages innovation. Such integration can support more adaptive, efficient, responsive, and high-quality village public services in the digital era.

Analysis Of The Implementation Of Value Added Tax (VAT) In Trade Transactions Via Electronic Systems (E-Commerce) Tiurni Febri Tinambuhan
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.6243

The development of electronic commerce (e-commerce) has transformed people's economic transaction patterns and significantly contributed to the growth of the digital economy in Indonesia. On the other hand, this development poses challenges for the government in optimizing state revenue through the tax system, particularly Value Added Tax (VAT). This study aims to analyze the application of VAT to electronic commerce transactions, identify the resulting benefits, and examine the various obstacles encountered in its implementation. The study uses a qualitative approach with a descriptive research type. The data used are secondary data obtained through a literature review, including laws and regulations, books, scientific journals, reports from the Directorate General of Taxes, publications from the Ministry of Finance, and various official documents related to taxation and digital commerce. Data analysis was conducted qualitatively through the stages of data reduction, data presentation, and drawing conclusions. The results show that the application of VAT to e-commerce transactions has increased the effectiveness of tax administration through a digital platform-based collection mechanism, expanded the tax base, improved tax implementation, and made a positive contribution to state revenue. In addition, this policy is able to create fairer tax treatment between conventional and digital businesses. However, its implementation still faces several challenges, including low tax understanding among some business actors, the complexity of cross-border digital transactions, the rapid development of digital business models, and limited data integration within the tax oversight system. Therefore, regulatory improvements, strengthening of digital-based tax administration systems, increasing tax literacy, and optimizing the use of information technology are needed to support the effectiveness of VAT implementation in the digital economy era.

Work Motivation and Work Discipline as Predictors of Employee Productivity at the West Nusa Tenggara Provincial Health Office Bramantyo Dwipa Airlangga; Sulaimiah
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.6248

This study examines whether work motivation and work discipline predict employee productivity at the West Nusa Tenggara Provincial Health Office, both individually and jointly. A quantitative associative survey design was employed. The population comprised 129 permanent employees, and 56 respondents were selected using the Slovin formula and proportionate stratified random sampling. Data were collected through a five-point Likert questionnaire and analyzed with SPSS version 25 using validity and reliability testing, classical assumption testing, multiple linear regression, t tests, an F test, and the coefficient of determination. All retained items were valid, and construct reliability coefficients ranged from 0.759 to 0.766. Work motivation positively and significantly predicted productivity (B = 0.262, beta = 0.338, t = 2.497, p = 0.016), while work discipline showed a stronger positive prediction (B = 0.411, beta = 0.455, t = 3.362, p = 0.001). The overall model was significant, F(2, 53) = 31.748, p < 0.001, with R-squared = 0.545 and adjusted R-squared = 0.528. Descriptively, work motivation was high (M = 3.93), work discipline was very high (M = 4.23), and employee productivity was high (M = 4.08). Social needs were the strongest motivational dimension, whereas effective use of working time was the strongest discipline dimension. The findings indicate that public-sector productivity is supported by both psychological encouragement and consistent rule-oriented behavior. Managers should strengthen career security, recognition, development opportunities, and punctuality while maintaining compliance with procedures and effective time use.

The Influence Of Digital Marketing Capability And Service Quality On Participants' Decisions To Choose Training Services With Brand Image As A Mediation Variable At Pustama Indonesia Sunarni
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.6338

This study aims to analyze the influence of Digital Marketing Capability and Service Quality on Participants' Decisions to Choose Training Services with Brand Image as a mediating variable at PUSTAMA INDONESIA. This study uses a quantitative approach with a causal associative research type. The study population is participants who have attended or used PUSTAMA INDONESIA training services, with a sample of 150 respondents selected using a purposive sampling technique. Data collection was carried out through a questionnaire with a five-point Likert scale. Data analysis used Structural Equation Modeling-Partial Least Squares (SEM-PLS) through testing the measurement model and structural model. The results of the study indicate that Digital Marketing Capability has a positive and significant effect on Brand Image and Participant Decisions. Service Quality also has a positive and significant effect on Brand Image and Participant Decisions. Furthermore, Brand Image is proven to have a positive and significant effect on Participants' Decisions to Choose Training Services. The results of the mediation test indicate that Brand Image is able to mediate the influence of Digital Marketing Capability and Service Quality on Participant Decisions. The R-Square value shows that Digital Marketing Capability and Service Quality are able to explain 58.3% of the variation in Brand Image, while Digital Marketing Capability, Service Quality, and Brand Image are able to explain 67.2% of the variation in Participant Decisions. The research findings show that increasing participant decisions is not enough only through digital marketing activities, but needs to be supported by consistent service quality and a positive brand image. Therefore, PUSTAMA INDONESIA needs to develop an informative and interactive digital marketing strategy, improve service quality, and strengthen Brand Image to increase participant attraction and trust in training services.

The Effect of Digital Marketing on MSME Competitiveness : The Mediating Role of Sales Improvement Desak Ayu Sriary Bhegawati; A.A Sagung Istri Pramanaswari; Made Dian Putri Agustina
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.6345

Digital transformation has created new opportunities for Micro, Small, and Medium Enterprises (MSMEs) to expand their markets and strengthen their competitive position. Digital marketing enables MSMEs to reach consumers more broadly, interact directly with customers, and promote products through social media and online marketplaces. However, the extent to which digital marketing contributes to MSME competitiveness may depend on its ability to generate tangible improvements in sales. This study aims to examine the effect of digital marketing on sales improvement and MSME competitiveness, as well as the mediating role of sales improvement in the relationship between digital marketing and MSME competitiveness. This study employs a quantitative approach using primary data collected through questionnaires from MSME owners. The data were analyzed using multiple linear regression and mediation analysis with IBM SPSS. The results indicate that digital marketing has a positive and significant effect on sales improvement (β = 0,684; t = 13,352; p < 0.05). Sales improvement also has a positive and significant effect on MSME competitiveness (β = 0,521; t = 8,945; p < 0,05). Furthermore, digital marketing has a positive and significant direct effect on MSME competitiveness (β = 0,321; t = 5,763; p < 0,05). The mediation analysis demonstrates that sales improvement significantly mediates the relationship between digital marketing and MSME competitiveness, with an indirect effect of 0,356 (p < 0,05). The findings indicate that digital marketing contributes to MSME competitiveness both directly and indirectly through improvements in sales. Therefore, strengthening digital marketing capabilities and converting digital promotional activities into actual sales can become important strategies for improving MSME competitiveness.

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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

Location
Kab. magetan,

Jawa timur

INDONESIA