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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 1,156 Documents

112 113 114 115 116

The Influence of Local Culture and Traditional Values on Accounting Practices and Their Implications for the Accountability of Islamic Boarding School Education Units in West Java Vinny Fahrunnisa; Ida Rosnidah; Irwan Sutirman Wahdiat
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.v5i05.5471

The background of this research is based on the fact that the financial governance of Islamic boarding schools is not only influenced by the demands of administrative professionalism, but also by local culture and traditional Islamic values that live within the Islamic boarding school community. This study aims to analyze the influence of local culture and traditional values on accounting practices and their implications for the accountability of Islamic boarding school educational units in West Java. This study uses a quantitative approach with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method through the SmartPLS 4 application. The study population is the managers of Islamic boarding school educational units in West Java. The research sample of 128 respondents was selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using an inner model. The results of the study indicate that local culture has a positive and significant effect on accountability and accounting practices. Traditional values have a positive and significant effect on accounting practices, but do not have a significant direct effect on accountability. Accounting practices have a positive and significant effect on accountability and are the most powerful variables in explaining institutional accountability. Mediation testing shows that accounting practices partially mediate the influence of local culture on accountability, and fully mediate the influence of traditional values on accountability. In addition, the R-square value indicates that the model has good explanatory power, where accountability can be explained by 71.1% and accounting practices by 63.6% by the constructs in the research model. This study concludes that accountability in Islamic boarding school education units in West Java is not sufficiently built only through the strength of local culture and traditional values, but requires the institutionalization of these values into orderly, transparent, and accountable accounting practices.

The Influence of Political Connections on Income Smoothing with Institutional Ownership and Managerial Ownership as Moderating Variables in Manufacturing Companies Listed on the IDX Andi Tenri Uly Ganiyyu Wulandari; Hajrah Hamzah; Masdar Ryketeng
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.v5i05.5791

This study aims to analyze the effect of political connections on income smoothing and to determine whether institutional ownership and managerial ownership can moderate the relationship between political connections and income smoothing. This study uses political connections as the independent variable, income smoothing as the dependent variable, and institutional ownership and managerial ownership as moderating variables. This study uses secondary data from the annual reports of raw material companies listed on the Indonesia Stock Exchange for the period 2022-2024. The sample selection method used a purposive sampling method. Data analysis techniques used were descriptive statistical analysis, goodness of fit test, overall model test, multiple logistic regression analysis, coefficient of determination, hypothesis testing, and moderated regression analysis with the help of SPSS software version 27. The results show that political connections have a negative and significant effect on income smoothing. Institutional ownership has a negative and significant effect on income smoothing. Managerial ownership has a negative and significant effect on income smoothing. Institutional ownership and managerial ownership are unable to moderate the effect of political connections on income smoothing. Political connection, institutional ownership, and managerial ownership simultaneously have a significant effect on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange (IDX).

From The Screen To The Shopping Cart: The Effects Of E-Advertising And Product Quality On Purchase Decisions Lieoni Putri Agnesia; Nofiawaty Nofiawaty; Mohammad Eko Fitrianto; Diah Natalisa; Ghia Subagja
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.v5i05.5865

The rapid growth of e-commerce has intensified competition in the cosmetics industry, making e-advertising and product quality critical factors in purchasing decisions. This study aims to analyze the influence of e-advertising and product quality on the purchase decisions of Wardah cosmetic products on Shopee among female students at the Faculty of Economics, Sriwijaya University. The study employs a quantitative approach using descriptive and explanatory methods through a cross-sectional design. The population consisted of 2,404 female students, with a sample of 100 respondents selected using multistage random sampling. Data were collected via a Likert-scale questionnaire and analyzed using multiple linear regression, classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results indicate that e-advertising and product quality have a positive and significant effect—both partially and simultaneously—on purchasing decisions, with an R² value of 44.8%. The study’s conclusion affirms that optimizing digital advertising and ensuring high product quality can enhance consumer purchasing decisions.

Uncovering the Deviation Practices in Tax Consultant Decision Making I Putu Sujanayasa; Anantawikrama Tungga Atmadja; Lucy Sri Musmini
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.v5i05.5905

This study aims to determine the forms of deviation committed by tax consultants. The main problem involves tax consultants, taxpayers, and the government regarding violations committed by several tax consultants because tax consultants do not adhere to the tax consultant's code of ethics regarding relations with taxpayers. An external factor that can cause taxpayers not to implement the rules is trust in the government, especially regarding tax cases and compliance that are very often discussed recently. The formulation of the problem includes questions regarding the forms of deviation, processes, and action suggestions that can be given to overcome the deviations committed by tax consultants. The purpose of the study involves understanding the forms of deviation, processes, and actions that can be taken so that these deviations do not recur. In conclusion, forms of deviation committed were found, one of which concerns gray regulations that place consultants in a dilemma and are demanded to work in accordance with the law, as well as the consultant's feeling of sympathy for the taxpayer client.

The Effect of Financial Distress, Capital Intensity, and Leverage on Tax Aggressiveness Pertiwi Agustina; Muhammad Sopiyana
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.v5i05.6077

This study aims to analyze the influence of Financial Distress, Capital Intensity, and Leverage on tax aggressiveness. The population consists of 91 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Using a purposive sampling method based on specific criteria, the final sample comprised 40 financial reports from 8 companies. Data analysis was conducted using panel data regression, incorporating classical assumption tests and hypothesis testing, with the aid of Eviews 14 software. The results indicate that Financial Distress, Capital Intensity, and Leverage simultaneously influence tax aggressiveness. However, regarding partial effects, Financial Distress and Leverage have a positive and significant impact on tax aggressiveness, whereas Capital Intensity has no effect.

The Effect of Tax Planning, Foreign Ownership, and Firm Size on Transfer Pricing Marsanda Wanda Djoesidah; Muhammad Sopiyana
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.v5i05.6078

This study was conducted to empirically analyze the effect of Tax planning, Foreign Ownership, and Firm Size on Transfer pricing in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. Transfer pricing is an important issue in multinational business practices because it is often used as a strategy to minimize tax burdens through the manipulation of transaction prices between related companies, making it an interesting subject for examining the factors that influence it. The population in this study consists of all energy companies listed on the IDX, with the sampling technique using purposive sampling based on certain criteria, resulting in a sample of 7 companies that met the requirements over the five-year observation period. The data used in this study is secondary data sourced from the annual financial statements of each sample company. The analytical method used is panel data regression analysis with the assistance of EViews 12 software to test the relationships between variables both simultaneously and partially. The results of the study show that simultaneously, Tax planning, Foreign Ownership, and Firm Size have a significant effect on Transfer pricing. However, partially, the results show that Tax planning and Foreign Ownership do not have a significant effect on Transfer pricing, while Firm Size has been proven to have a significant effect on Transfer pricing. These findings imply that the scale of a company is a dominant factor that needs to be considered by regulators and tax authorities in supervising transfer pricing practices in the energy sector.

The Effect of Return on Asset, Current Ratio, and Debt to Equity Ratio on Stock Return of Energy Companies Listed on The Indonesia Stock Exchange for The 2021 - 2024 Period Erlangga Adi Satyo; Nur Aini
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.v5i05.6079

This study aims to examine the effect of Return on Asset (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on Stock Return in energy sector companies listed on the Indonesia Stock Exchange for the 2021 - 2024 period. The data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange and Stockbit securities. This study uses a purposive sampling method, resulting in a total of 96 samples. Data analysis was performed using multiple linear regression methods with the help of the IBM SPSS version 25 application. The results of this study indicate that Return on Asset has a significant positive effect on Stock Return, while Current Ratio and Debt to Equity Ratio have no effect on Stock Return. The findings suggest that profitability remains a primary consideration for investors in the energy sector, whereas liquidity and solvency ratios do not significantly influence short-term stock price fluctuations during the observed period. This research provides insights for investors to prioritize profitability indicators when making investment decisions in the energy industry and serves as a reference for future studies to incorporate additional variables or expand the scope of the analysis to capture a broader understanding of market behavior.

The Implementation of The Policy on The Use of Web-Based Applications on Trademark Registration Applications in Indonesia Mohammad Irvan; Sumiyarti; Rinaldi Rustam; Agustina Suparyati
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.v5i05.6084

This study aims to analyze and evaluate the implementation of the web-based application policy for trademark registration in Indonesia, focusing on the simplification of service procedures, ease of use, and technological aspects, as well as the quantitative implications for the volume of trademark applications, renewals, and Non-Tax State Revenue. A qualitative approach was employed, utilizing in-depth interviews with three policymakers from the Directorate General of Intellectual Property (DJKI) and ten users of the application. The interview data were subsequently processed using NVIVO 15 software. The analysis concludes that the implementation of the trademark application has successfully simplified service procedures and proven user-friendly; technologically, it meets standards for reliability and service capacity while driving an increase in trademark applications, renewals, and Non-Tax State Revenue derived from trademark services. Nevertheless, empirical findings also indicate room for further improvement in the policy's implementation.

The Influence of Accounting Knowledge, Business Age and Digital Literacy on the Use of Accounting Information in MSMEs Karina Aziza; Emilia Gustini
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.v5i05.6182

The use of accounting information is an important factor supporting financial management and decision-making in Micro, Small, and Medium Enterprises (MSMEs). However, many MSMEs still do not utilize accounting information optimally, so a study of the factors that influence it is necessary. This study aims to analyze the influence of accounting knowledge, business age, and digital literacy on the use of accounting information in MSMEs in Sematang Borang District, Palembang City. The study used a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method through SmartPLS 4.0 software. Data were collected by distributing questionnaires to 100 MSMEs in Sematang Borang District selected using probability sampling techniques with a simple random sampling method. The results showed that accounting knowledge, business age, and digital literacy each had a positive and significant effect on the use of accounting information. These findings indicate that increasing accounting understanding, business experience, and the ability to utilize digital technology can encourage more optimal use of accounting information. This study concludes that strengthening the internal resources of MSMEs through increasing accounting competency, experience, and digital literacy can support the quality of financial management and more effective business decision-making.

The Effect of Tax Avoidance and Capital Structure on Firm Value With Firm Size as a Moderating Variable Sehabul Mukhlis; Nofryanti
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.v5i05.6196

Abstract This study aims to examine the effect of tax avoidance and capital structure on firm value with firm size as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This research employed a quantitative method with a causal associative approach. The population consisted of 91 mining companies listed on the IDX, while the sample was selected using purposive sampling, resulting in 19 companies with a total of 95 observations. Secondary data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. The results show that tax avoidance has a positive and significant effect on firm value, capital structure has no significant effect on firm value, and firm size moderates the relationship between tax avoidance, capital structure, and firm value.

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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