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International Journal of Economics, Business and Innovation Research

IJEBIR
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Published by CV. Cita Utilitas Utama

ISSN : - EISSN : 29640865 DOI : https://doi.org/10.99075/ijebir.v1i01.1073

Core Subject : Economy, Science,

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

International Journal of Economics, Business and Innovation Research (IJEBIR) 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 1,022 Documents

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Revealing the Readiness of Pet Shops in Bandung City to Adopt Private Entity SAK: Internal and External Factor Analysis Daniel Nababan; Ivan Gumilar Sambas Putra; Yana Hendayana
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2786

The adoption of standardized financial accounting practices remains a major challenge for micro, small, and medium enterprises (MSMEs) in Indonesia, particularly in sector-specific businesses such as pet shops that operate with relatively complex transactions. This study aims to examine the readiness of pet shop MSMEs in Bandung City to adopt Private Entity Financial Accounting Standards (SAK) by analyzing the influence of technology readiness, human resource competency, and external support on financial accounting system implementation. The study employs a quantitative research design using primary data collected through structured questionnaires distributed to 90 pet shop owners and managers. Data were analyzed using multiple linear regression supported by classical assumption testing. The results show that technology readiness, human resource competency, and external support all have positive and statistically significant effects on financial accounting system implementation. Among these factors, technology readiness emerges as the most dominant determinant, followed by human resource competency and external support. The findings indicate that readiness to adopt Private Entity SAK is primarily capability-driven rather than regulation-driven, reflecting a gradual process shaped by internal organizational preparedness and reinforced by external facilitation. This study contributes to the MSME accounting literature by providing empirical evidence from a relatively underexplored business sector and offers practical insights for policymakers and supporting institutions in designing more effective and context-sensitive strategies to enhance accounting standard adoption among micro-enterprises.

The Effect of Tax Knowledge, Tax Rates, and Tax Sanctions on E-Commerce Taxpayer Compliance in Indonesia Radea Respati Paramudhita; Ivan Gumilar Sambas Putra
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2787

The rapid expansion of e-commerce has transformed business activities and posed new challenges for tax compliance, particularly among individual digital entrepreneurs operating in platform-based markets. This study aims to examine the effects of tax socialization, tax knowledge, taxpayer awareness, and tax sanctions on e-commerce taxpayer compliance by employing a quantitative explanatory approach. Primary data were collected through structured questionnaires from 80 individual e-commerce entrepreneurs operating on the Shopee marketplace in Bandung City, Indonesia, and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 3.0. The results indicate that tax knowledge and taxpayer awareness have a positive and significant effect on taxpayer compliance, whereas tax socialization and tax sanctions do not significantly influence compliance behavior. These findings suggest that compliance in the digital economy is primarily driven by internal cognitive understanding and normative awareness rather than by external enforcement-oriented mechanisms. This study contributes to the accounting and taxation literature by reinforcing the relevance of behavioral perspectives, particularly compliance theory and the Theory of Planned Behavior, in explaining taxpayer behavior in digital business environments and provides practical implications for tax authorities to prioritize education- and awareness-based strategies supported by digital engagement to enhance voluntary compliance among e-commerce entrepreneurs.

Strategies To Enhance Customer Satisfaction With The Quality Of Beef Meatball Products At Bakso Robin Panjer Zebua, Kezia Evangelista; Dewa Ayu Anom Yuarini; I Wayan Gede Sedana Yoga
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2789

This study analyzes a significant sales decline of 20–30% for beef bakso at Bakso Robin Panjer, a direct consequence of intense market competition. The primary objective is to formulate an effective product quality improvement strategy utilizing the Quality Function Deployment (QFD) methodology. QFD, a framework applicable to address sales decline, was instrumental in identifying the critical quality attributes for subsequent evaluation and enhancement to ensure consumer satisfaction. This research identified 10 attributes influencing consumer satisfaction, namely: color, appearance, size, portion, shape, temperature, texture, aroma, taste, and doneness level. Based on a survey of 97 consumers, while all 10 quality attributes were rated as highly important, the satisfaction analysis uncovered a significant performance gap. Specifically, the sensory attributes of aroma (satisfaction score 3.79; improvement ratio 1.32), taste (3.86; improvement ratio 1.30), and texture (4.21; improvement ratio 1.19) were identified as the highest priorities for intervention due to their comparatively low satisfaction ratings. The subsequent House of Quality (HoQ) matrix analysis concluded that the technical strategy must be concentrated on four critically important process parameters: boiling (relative importance 22.4%), dough mixing (20.2%), meatball forming (16%), and raw material procurement (11.5%). The resulting strategic recommendations include dough reformulation by increasing the meat-to-filler ratio and incorporating aromatic spices, standardization of the boiling temperature to ensure consistent broth quality and doneness, and the utilization of a forming machine to guarantee product shape and texture consistency. These targeted interventions are projected to restore the company's competitiveness and maximize overall consumer satisfaction.

The Effect Of Knowledge Creation On The Competitiveness Of Msmes In The Sigerhub Business Incubator Bandar Lampung Through Innovation As A Mediating Variable Abid Hanan Rianda; Ayi Ahadiat
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2800

This study aims to analyze the effect of Knowledge Creation on the competitiveness of MSMEs participating in the SigerHub Business Incubator in Bandar Lampung and to examine the mediating role of innovation. The research employs an associative quantitative approach, with primary data collected through questionnaires administered to 130 MSME owners/managers under SigerHub’s incubation. Validity was tested using factor loading (>0.7) and AVE (>0.5), while reliability was measured using Cronbach’s Alpha (>0.7). Data were analyzed using SmartPLS SEM (Structural Equation Modeling), and hypothesis testing was conducted through bootstrapping. The results show that Knowledge Creation has a positive and significant effect on MSME competitiveness, and Innovation positively and significantly mediates the relationship between Knowledge Creation and Competitiveness. These findings indicate that knowledge creation through socialization, externalization, combination, and internalization can accelerate product/process innovation, thereby enhancing MSME profitability and productivity. Practically, MSMEs are encouraged to strengthen knowledge creation processes through training, knowledge-based SOPs, and collaboration. SigerHub is advised to enhance innovation development programs, while the government is expected to expand technological and financial support.

Bridging External Store Stimuli And Internal Psychological Drives To Increase Impulse Buying In Modern Stores Kumala Dwi, Shinta; ali; Widiastuti, Anna
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2802

This research aims to analyze the influence of product diversity on impulse buying behavior, with hedonic shopping motivation acting as a mediating variable within a modern retail environment. Amidst a significant shift in consumer behavior toward seeking experience and pleasure , this study addresses a research gap in the Southeast Asian market by examining how an extensive assortment of brands, sizes, and product qualities often exceeding 18,000 items captures consumer attention and triggers unplanned purchases. The methodology involves an empirical analysis of consumer responses to external store stimuli and internal psychological drives. Findings reveal that product diversity has a positive and significant effect on both impulse buying and hedonic shopping motivation. Furthermore, hedonic shopping motivation serves as a vital mediator, as the results indicate that a broad product range is most effective in driving impulse purchases when it successfully generates a pleasant emotional drive in the consumer. These results offer practical implications for retail managers, suggesting that to stabilize fluctuating transaction data and counter decreasing impulse buying frequency, they must focus on creating an emotionally stimulating shopping experience that enhances sensory satisfaction.

Digital Transformation and Employee Performance: The Mediating Role of Organizational Commitment and the Moderating Role of Organizational Culture in the Indonesian Public Sector Anggun Kurnia Dewi; Riswan
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2806

Digital transformation has become a strategic requirement for improving bureaucratic effectiveness, yet its success is strongly influenced by human and cultural factors. This study analyzes the effect of digital transformation on employee performance with organizational commitment as a mediator and organizational culture as a moderator at the Secretariat of the Regional House of Representatives (DPRD) of Pesisir Barat Regency, Indonesia. The study employs a quantitative explanatory survey of 68 employees and analyzes the data using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The analytical framework is grounded in the Resource-Based View (RBV) and Behavioral Perspective to explain the role of digital capabilities, employee attitudes, and organizational values. The results show that digital transformation has a positive and significant effect on employee performance, both directly and indirectly through organizational commitment. Meanwhile, organizational culture weakens the effect of digital transformation on performance. These findings extend the literature on digital transformation in the public sector by integrating mediation and moderation mechanisms within a single empirical model in a legislative institution context in Indonesia.

The Effect of Work Motivation on Employee Performance: The Mediating Role of Job Satisfaction in a Local Government Protocol Office Hansyah, Fajari; Riswan
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2807

Employee performance plays a critical role in ensuring the effectiveness of public sector organizations, particularly government protocol offices that demand high levels of professionalism, responsiveness, and time accuracy. This study aims to examine the effect of work motivation on employee performance, the effect of work motivation on job satisfaction, the effect of job satisfaction on employee performance, and the mediating role of job satisfaction in the relationship between motivation and performance. This study employed a quantitative explanatory approach using a census survey of 50 employees at the Protocol Office of West Lampung Regency, Indonesia. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3.0. The results indicate that work motivation has a positive and significant effect on employee performance and job satisfaction. Job satisfaction also significantly influences employee performance. Furthermore, job satisfaction partially mediates the relationship between motivation and employee performance. These findings support Herzberg’s Two-Factor Theory, emphasizing the importance of motivational factors in shaping job satisfaction and performance in public sector organizations. Practically, this study suggests that government institutions should integrate motivational strategies and job satisfaction management to enhance sustainable employee performance.

Generation Z and the Job-Hopping Phenomenon: An Exploration of Career Preferences and Expectations Dwiyono, Luhur Haris; Hartono, Arif
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2809

This study examines how Generation Z workers in Yogyakarta interpret work and engage in job hopping within their early career experiences. Using a qualitative phenomenological approach, in-depth interviews were conducted with six Generation Z individuals who had experienced multiple job transitions. The findings indicate that Generation Z holds a hybrid orientation toward work, integrating economic survival, career development, and value actualisation simultaneously. Job hopping is perceived not as impulsive or disloyal behaviour, but as a rational and adaptive career strategy when employment fails to meet financial, developmental, or psychosocial expectations. Career decisions are shaped by accumulated work experiences, educational background, family responsibilities, and local labour-market conditions, particularly relatively low wage levels. Participants demonstrate high emotional awareness and agency in responding to expectation reality misalignment through adaptive coping strategies, including skill development, parallel job searching, and planned exits.

The Effect Of Behavioral Finance, Investment Experience, And Risk Tolerance On Financial Allocation In Bond Instruments: - Kennale Justin Wang; I Gede Adiputra
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2815

In recent years, investment interest among the younger generation, particularly Generation Z, has increased significantly. This increase is inseparable from the development of financial technology and social media, which provide easy access to investment information and various digital financial services (Widjanarko, 2023). The availability of various financial instruments provides individuals with alternatives in allocating their funds. This condition indicates that financial decisions are no longer solely based on rational considerations, but are also influenced by psychological factors, individual experience, and risk preferences. This research is motivated by the increasing participation of Generation Z investors in the Indonesian capital market, particularly in bonds, which are influenced not only by rational factors but also by behavioral aspects, experience, and risk tolerance. Therefore, this study analyzes the influence of behavioral finance, investment experience, and risk tolerance on financial allocation in bond instruments. The results of this study indicate that behavioral finance has a positive and significant effect on financial allocation, investment experience does not have a significant effect on financial allocation, and risk tolerance does not have a significant effect on financial allocation.

Analysis of the Influence of Customer Experience and Customer Value on Customer Loyalty with Customer Satisfaction as a Mediating Variable in Umrah Travel Agencies in Indonesia Xaviera Amalia Putri; Ali; Anna Widiastuti
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2817

This study aims to analyze the factors that influence pilgrim loyalty in the Umrah travel agency industry in Indonesia, with a focus on the role of Customer Experience (CE), Customer Value (CV), and Customer Satisfaction (CS). Using a quantitative approach with the Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) method, data was collected from pilgrims who had used Umrah travel services. The results showed that customer experience and customer value had a positive and significant effect on customer satisfaction. Furthermore, customer satisfaction was found to play a significant mediating role in linking customer experience and value to loyalty. These findings emphasize that to maintain loyalty amid intense competition in the travel industry, companies must focus on creating satisfaction through memorable worship experiences and superior service value. Keywords: Customer Experience, Customer Value, Customer Satisfaction, Customer Loyalty, Umrah Travel Industry, PLS-SEM.

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Home Page

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Contact Name rizal ula ananta fauzi

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Editorial Address jungke RT 02 rw 01

Location Kab. magetan, Jawa timur INDONESIA

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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
jungke RT 02 rw 01

Location
Kab. magetan,

Jawa timur

INDONESIA