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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 1,104 Documents

107 108 109 110 111

The Influence of Growth Opportunities, Debt Covenant, Capital Intensity, and Financial Distress on Accounting Conservatism Dian Kusumawati; Devi Febrianti; Amrizal Imawan; Ninik Mas'adah
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.5192

The purpose of this research is to dissect the relationship between accounting conservatism and growth prospects, debt covenants, capital intensity, and financial hardship. Medical providers trading on the Indonesia Stock Exchange between 2020 and 2023 were the focus of this study. Using secondary data collected from healthcare industry annual reports and audited reports, this quantitative research examined the topic. A total of 108 data points were collected using the purposive sampling method. A multiple linear regression analysis was performed on this research. We used IBM SPSS version 25 to do the analysis. The findings revealed that accounting conservatism was impacted by capital intensity, while growth prospects, debt covenants, and financial difficulties were not. This discovery lends credibility to the idea that capital intensity could back conservative practices in corporate accounting. In the healthcare industry, the primary variables that led to the adoption of conservative accounting practices over the research period were not development prospects, as assessed by sales growth and debt covenants, as proxied by DAR, and financial hardship, as evaluated by the Altman Z score. The findings of this study have practical relevance for managers' decision-making processes and provide empirical support to the growing body of literature on sustainable practices and conservative accounting.

The Effect of Current Ratio and Working Capital Turnover on Net Profit Margin in Transportation and Logistics Companies Listed on the Indonesia Stock Exchange for the 2018-2024 Period Cristine Prestarika Lukito; Hasanudin
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.5231

This study aims to determine the effect of the current ratio and working capital turnover on the net profit margin of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period 2018–2024. The research method used is quantitative. The sample in this study consists of 48 observations. Data analysis techniques include classical assumption tests, multiple regression, and hypothesis testing using EViews 12 software. The results show that, when analyzed partially, the Current Ratio does not have a significant effect on the Net Profit Margin, with a t-calculated value < t-table (0.105003 < 2.004) and a significance level of 0.9168 < 0.05. Therefore, H01 is accepted and Ha1 is rejected. Working Capital Turnover, when analyzed partially, does not have a significant effect on the Net Profit Margin, with a calculated t-value < table t-value (0.250980 < 2.004) and a significance level of 0.8029 > 0.05; therefore, H02 is accepted and Ha2 is rejected. The results of the F-test indicate that the Current Ratio and Working Capital Turnover simultaneously have a significant effect on the Net Profit Margin, with the calculated F-value > the table F-value (5.225155 > 3.16) and a significance level of 0.000064 < 0.05. Therefore, Ha1 is accepted and H0 is rejected. With a coefficient of determination of 41.10%, the remaining 58.90% is influenced by other factors.

The Effect of Operating Cash Flow, Capital Expenditure, and Earnings Quality on Firm Value Keysya Rosalina; Purwatiningsih
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.5283

This research aims to examine the influence of operating cash flow, capital expenditure, and earnings quality on the value of companies in the IDXQ30 index listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The type of this research is quantitative with an associative approach. Data collection techniques were carried out thru documentation by accessing annual reports and financial statements of companies listed in the IDXQ30 stock index on the Indonesia Stock Exchange for the period 2020–2024. The research instrument consists of secondary data observation sheets, which were analyzed using E-Views 12 software. The research population includes 52 companies in the IDXQ30 index, while the sample was determined thru purposive sampling, resulting in 15 companies with a total of 75 observation data points. The research results show that, simultaneously (F-test), operating cash flow, capital expenditure, and earnings quality have an impact on the company's value. Partially, operating cash flow affects the company's value, earnings quality affects the company's value, while capital expenditure does not affect the company's value.

The Influence of Public Service Quality and Village Employee Performance on the Level of Public Satisfaction in Balai Tongah Koto Village, North Payakumbuh District Payakumbuh City Mertha Yulia Angelina; Muhammad Ihsan
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.5415

Public service quality is an essential indicator of government performance because it reflects the ability of public institutions to meet citizens' needs and expectations. Community satisfaction is influenced not only by the quality of public services but also by the performance of government employees in delivering those services. Therefore, improving service quality and employee performance is expected to enhance public satisfaction and strengthen public trust in local government. This study aimed to analyze the effect of public service quality and employee performance on community satisfaction at the Balai Tongah Koto Urban Village, North Payakumbuh District, Payakumbuh City. This study employed a quantitative research approach using a survey method. The population consisted of residents who had received public services at the Balai Tongah Koto Urban Village Office. A total of 150 respondents were selected using a quota sampling technique. Data were collected through questionnaires, supported by interviews, observations, and documentation. The collected data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²) with the assistance of SPSS software. The findings revealed that public service quality has a positive and significant effect on community satisfaction. Likewise, employee performance also has a positive and significant effect on community satisfaction. Simultaneously, public service quality and employee performance significantly influence community satisfaction, indicating that improvements in both aspects contribute to higher levels of public satisfaction. The coefficient of determination further demonstrated that both independent variables provide a substantial contribution to explaining variations in community satisfaction. In conclusion, enhancing public service quality and improving employee performance are crucial strategies for increasing community satisfaction. The findings suggest that local governments should continuously improve service standards, strengthen employee competence and professionalism, and optimize public service systems to achieve better service quality and greater public trust.

The Influence of Civil Servant Integrity, Internal Control Effectiveness and Accountability on Fraud Prevention in Sub-districts in Palembang City Syaraveni Haravei; Sopiyan Ar; Rosy Armain
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.5501

Fraud prevention is an integrated effort that can suppress and minimize the factors causing fraudulent acts. Forms of misappropriation or fraud committed intentionally to gain personal or group benefits will damage the order and finances of an organization and will eliminate public trust in the performance of state apparatus. The objectives of this study are (1) to examine the effect of Apparatus Integrity on fraud prevention, (2) to examine the effect of Internal Control Effectiveness on fraud prevention, and (3) to examine the effect of Accountability on fraud prevention. The type of research used is quantitative with a causal study approach. The sample in this study amounted to 86 people using a purposive sampling technique through questionnaire distribution. The data analysis method in this study is multiple linear regression using SPSS version 2.6 software. The results of this study indicate that partially the variables of apparatus integrity and internal control effectiveness have a positive and significant effect on fraud prevention. Meanwhile, the accountability variable does not affect fraud prevention carried out in sub-districts in the city of Palembang.

The Mediating Role of Job Satisfaction in the Effect of Motivation and Career Development on Employee Performance at the Management Unit of Mangusada Regional Hospital, Badung Regency Ni Made Ayu Sukartini; Ni Luh Putu Agustini Karta; Ni Ketut Dewi Irwanti; I Gede Anindya Perdana Putra
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.5728

Employee performance in public health-care organisations is a key determinant of service quality, yet the factors that shape it continue to yield inconsistent findings. This study analyses the effect of motivation and career development on employee performance and examines the mediating role of job satisfaction at the management unit of Mangusada Regional Hospital, Badung Regency. A quantitative approach was adopted. The population consisted of 125 management employees, and the sample was determined using the Slovin formula with a 5% margin of error, yielding 95 respondents selected through simple random sampling. Data were collected using a five-point Likert-scale questionnaire and analysed with Structural Equation Modelling–Partial Least Squares (SEM-PLS) using SmartPLS software. The results indicate that motivation (β = 0.312; p = 0.048) and career development (β = 0.624; p = 0.000) exert a positive and significant effect on job satisfaction, and that job satisfaction (β = 0.633; p = 0.000) exerts a positive and significant effect on employee performance. However, neither motivation (β = 0.136; p = 0.086) nor career development (β = 0.226; p = 0.062) has a significant direct effect on employee performance. Job satisfaction was found to fully mediate the effects of both motivation (β = 0.398; t = 1.990) and career development (β = 0.395; t = 4.390) on employee performance. The model explains 91.5% of the variance in employee performance.

The Influence Of Financial Literacy and Accounting Technology on The Sustainability OF MSMEs Lindayani Ritonga
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.5768

Negotiation is Study This aim For analyze influence Literacy finance and technology accountancy to Sustainability of Micro, Small, and Medium Enterprises (MSMEs). Research methods used is approach quantitative with technique analysis multiple linear regression. Primary data obtained of 74 MSME actors through questionnaire based Likert scale. Analysis results show that literacy finance and technology accountancy own influence positive and significant to sustainability of MSMEs, with mark coefficient determination (R²) of 0.65. Findings This indicates that improvement understanding to draft finance as well as utilization technology accountancy can strengthen Power resistance and capacity growth of MSMEs in face challenge business. Research This give recommendation strategic in the form of integration training literacy finance and technology accountancy to in a sustainable MSME empowerment program. With thus, it is hoped that MSMEs capable increase efficiency operational, transparency finance, and resilience business in a way comprehensive research this also opens room for studies continuation that explores other variables such as digital innovation and access financing as factor supporters sustainability of MSMEs.

Political Connections, Governance Mechanisms, Firm Size, and Sustainability Report Disclosure in Indonesian Mining Companies 2021–2024 Rania Fairuz Khalisha; Wiwik Saraswati; Yanzil Azizil Yudaruddin
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.5775

This study aims to examine the effect of political connection, governance mechanism, and firm size on sustainability report disclosure of mining companies listed on the Indonesia Stock Exchange. The study is motivated by the still limited transparency of a number of mining companies in disclosing the social and environmental impacts of their operational activities, as well as the inconsistency of previous research findings regarding the determinants of sustainability report. This study employed a quantitative approach using secondary data obtained from the annual reports of mining companies during the 2021–2024 period. The sample was determined using purposive sampling, resulting in 143 firm-year samples that met the criteria. The data were analyzed using multiple linear regression analysis with the assistance of SPSS. The results indicate that political connection and governance mechanism have no effect on sustainability report disclosure, whereas firm size has a positive effect on sustainability report disclosure. These findings suggest that mining companies' decisions to disclose sustainability reports are driven more by operational scale and public legitimacy pressure than by political proximity or formal governance quality. This study contributes empirically to the development of legitimacy theory and provides considerations for regulators and mining companies in encouraging transparency in sustainability reporting.

Effect of Current Ratio, Return on Assets, and Firm Size on Debt Policy Indonesia 2022–2025 Adhe Marselina Putri; Purwo Atmojo; Dika Karlinda Sari
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.5776

This study examines the effects of Current Ratio (CR), Return on Assets (ROA), and Firm Size on debt policy in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. The study is motivated by the capital-intensive nature of the mining industry, which requires substantial external financing and makes debt policy a crucial financial decision. Previous empirical studies have reported inconsistent findings regarding the influence of liquidity, profitability, and firm size on debt policy, indicating the existence of a research gap. This study employs a quantitative research design using secondary data obtained from the annual financial statements of mining companies listed on the IDX. The sample consists of 86 firm-year observations selected through purposive sampling. The hypotheses are tested using multiple linear regression analysis with IBM SPSS version 27. The empirical findings reveal that Current Ratio has a positive and significant effect on debt policy, whereas Return on Assets and Firm Size do not significantly influence debt policy. These findings provide updated empirical evidence regarding the determinants of debt policy in Indonesian mining companies and contribute to the development of Agency Theory in explaining corporate financing decisions within capital-intensive industries.

Effects of Firm Size, Liquidity, Leverage, and Investment Opportunity Set on Earnings Quality Prety Syahwa Nabilla; Miswaty; Ika Makherta Sutadji
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.5777

This study investigates the influence of firm size, current ratio, debt-to-equity ratio, and investment opportunity set on the earnings quality of textile and garment manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The research is motivated by the unstable performance of Indonesia's textile and garment industry, along with inconsistent findings reported in previous studies regarding the determinants of earnings quality. A quantitative research design was employed using secondary data obtained from audited annual financial statements. The sample consisted of 14 companies selected through purposive sampling, resulting in 70 firm-year observations. The hypotheses were tested using multiple linear regression analysis with IBM SPSS. The empirical findings reveal that firm size, current ratio, and investment opportunity set do not significantly affect earnings quality, whereas the debt-to-equity ratio has a positive and significant effect. These findings provide updated empirical evidence regarding the determinants of earnings quality in Indonesia's textile and garment manufacturing sector and contribute to the development of financial accounting literature, particularly in the context of emerging markets.

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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