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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 Effect of Green Accounting and Management Compensation on Tax Avoidance with Family Ownership as a Moderating Variable Heri Sitompul; Lodang Prananta Widya Sasana
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.v5i05.6213

This study aims to analyze the effect of Green Accounting and management compensation on tax avoidance with family ownership as a moderating variable in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This study uses a quantitative method with secondary data obtained from the company's annual financial reports. The sampling technique used purposive sampling, resulting in 7 companies with a total of 35 observations. Data analysis was performed using panel data regression with the help of the EViews 12 program. The data analysis methods used include multiple linear regression analysis to test the direct effect and Moderated Regression Analysis (MRA) to test the role of moderating variables. The results show that Green Accounting has a positive and significant effect on tax avoidance. Management compensation also has a positive and significant effect on tax avoidance. Simultaneously, Green Accounting and management compensation have a significant effect on tax avoidance. However, family ownership is unable to moderate the relationship between Green Accounting and tax avoidance, and is unable to moderate the relationship between management compensation and tax avoidance.

Analysis of Customer Engagement and Brand Intimacy in the Context of Mobile Games Anita Rimala Lifna; Erlita Ridanasti
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.v5i05.6215

The development of the mobile game industry has increased the need for developers to build customer engagement and strong emotional connections with players. This study aims to analyze the influence of advice seeking, self-image expression, and game involvement on customer engagement, as well as the influence of customer engagement on brand intimacy with enjoyment as a moderating variable in Mobile Legends. The study used a quantitative approach with non-probability sampling through purposive sampling. The study population was Mobile Legends users in Indonesia with a sample of 150 respondents who played at least three times a day and had been using Mobile Legends for more than a year. Data were collected through a six-level Likert scale online questionnaire and analyzed using PLS-SEM with SmartPLS 4 through outer and inner model testing. The results showed that advice seeking and game involvement had a positive and significant effect on customer engagement, while self-image expression had no significant effect. Customer engagement had a positive and significant effect on brand intimacy, while creation did not have the strongest impact and enjoyment did not moderate the relationship. In conclusion, increasing active player engagement is a major factor in strengthening Mobile Legends' brand intimacy.

The Effect of Business Strategy, Inventory Intensity, and Thin Capitalization on Tax Avoidance Nasywa Siti Barjah; Sri Nitta Crissiana Wirya Atmaja
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.v5i05.6294

This study aim to analyze the effect of Business Strategy, Inventory Intensity, and Thin Capitalization on Tax Avoidance in Consumer Non-Cylicals companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study employed a quantitative method with an associative approach. The data used were secondary data in the form of companies’ annual financial statements obtained from the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in 22 companies observed over a five-year period, with a total of 110 observations. The data were analyzed using panel data regression with EViews 12 software. The result show that Business Strategy, Inventory Intensity, and Thin Capitalization simultaneously have a significant effect on Tax Avoidance. Partially, Business Strategy and Inventory Intensity have no significant effect on Tax Avoidance, while Thin Capitalization has a significant effect on Tax Avoidance.

The Influence of Job Satisfaction, Work Discipline, and Work Engagement on the Performance of Human Resources Personnel of the Bandar Lampung Police Department Trio Sandi; Rini Loliyani; Helmita Helmita; Andi Surya; Armalia Reni WA
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.v5i05.6306

Personnel performance is an important aspect in organizational effectiveness, especially in police institutions that require accurate, responsible, and consistent task execution. This study aims to analyze the influence of job satisfaction, work discipline, and work engagement on the performance of personnel of the Bandar Lampung Police Department's Human Resources Division. This study uses a quantitative approach with a causal associative research type. The population and sample amounted to 40 personnel determined through saturated sampling techniques. Data were collected using a five-point Likert scale questionnaire and analyzed through validity, reliability, classical assumptions, multiple linear regression, t-test, F-test, and coefficient of determination. The results show that job satisfaction, work discipline, and work engagement each have a positive and significant effect on personnel performance. Simultaneously, all three have a significant effect with an R² value of 0.853. In conclusion, increased personnel performance is strongly related to job satisfaction, work discipline, and work engagement, with work engagement as the variable with the largest regression coefficient

The Influence of Social Media Marketing, Perceived Brand Image, and Experiential Marketing on Purchasing Decisions at Umah Kopi Muara Bungo Yulia Putri; Dini Elida Putri; Fenisi Resty
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.v5i05.6442

This study aims to examine and analyze the influence of social media marketing, brand image perception, and experiential marketing on purchasing decisions at Umah Kopi Muara Bungo. The study is motivated by the increasingly competitive coffee shop business landscape, which necessitates marketing strategies capable of driving consumer purchasing decisions. A quantitative method with an associative approach was employed. The study population consisted of all Umah Kopi Muara Bungo consumers, with a sample of 150 respondents selected using purposive sampling. Data were collected via questionnaires using a Likert scale. Data analysis techniques included validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²) using SPSS version 20 software. The results indicate that, individually (partially), the social media marketing variable does not have a positive or significant effect on purchasing decisions. Conversely, brand image perception and experiential marketing have positive and significant effects on purchasing decisions at Umah Kopi Muara Bungo. Simultaneously, social media marketing, brand image perception, and experiential marketing exert a positive and significant influence on purchasing decisions. The Adjusted R-Square value of 0.622 indicates that 62.2% of purchasing decisions can be explained by these three independent variables, while the remaining 37.8% is influenced by variables not examined in this study. These findings are expected to provide valuable insights for Umah Kopi to enhance purchasing decisions by strengthening its brand image and creating superior consumer experiences.

The Role of Google Maps, Social Media, and Brand Identity in Raising Brand Awareness at the Gemilang Jaya Coffe Factory, Pasar Muara Bungo Subdistrict Bungo Regency Adella Zurnia; Dini Elida Putri; Fenisi Resty
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.v5i05.6446

This study aims to analyze the role of Google Maps, social media, and brand identity in enhancing brand awareness at the Gemilang Jaya Coffee Factory, Pasar Muara Bungo District, Bungo Regency. This focus is driven by the intensifying competition within the local coffee industry, which demands the strategic utilization of digital marketing and brand reinforcement. A descriptive qualitative research method was employed in this study. Data collection was conducted through direct observation, documentation, and in-depth interviews with six informants, including the business owners, business-to-business (B2B) clients, and individual buyers. The gathered data were analyzed using data reduction, data display, source triangulation, and conclusion drawing techniques. The results indicate that Google Maps plays a crucial role in improving geographical accessibility and expanding business visibility for new consumers and out-of-town business partners. The brand identity elements, represented by an iconic thumb logo and informative packaging design, serve as a primary differentiator that effectively establishes consumer brand recall. Conversely, social media platforms (Instagram and WhatsApp) contribute to product introduction, yet their effectiveness remains sub-optimal due to inconsistent content management and a lack of active promotional scheduling. Accumulatively, the brand awareness of the Gemilang Jaya Coffee Factory is remarkably strong in the local market, heavily sustained by consistent product quality and organic word-of-mouth recommendations. The implications of this study suggest that management should optimize information updates on Google Maps and implement an active social media content calendar to sustain market retention.

The Influence of Social Media Promotion, Product Design, and Lifestyle on Silver Jewelry Purchase Decisions in the Lower-Income Market of Bungo City Eci Syeftia; Dini Elida Putri; Yesi Gusteti
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.v5i05.6447

This study aims to analyze the influence of Social Media Promotion, Product Design, and Lifestyle on the Purchase Decision of Silver Jewelry at Pasar Bawah, Bungo City. This research employed a quantitative method with an associative approach. Primary data were collected by distributing questionnaires to 150 respondents selected using a purposive sampling technique, namely consumers who had purchased silver jewelry from three silver jewelry stores in Pasar Bawah, Bungo City. The data were analyzed using multiple linear regression with the assistance of SPSS version 20, including validity testing, reliability testing, classical assumption testing, t-test, F-test, and the coefficient of determination. The results of the study indicate that, partially, the Social Media Promotion variable has a positive but insignificant effect on purchase decisions (t = 0.564; Sig. = 0.573 > 0.05), while the Product Design variable has a negative and insignificant effect on purchase decisions (t = -0.026; Sig. = 0.979 > 0.05). Meanwhile, the Lifestyle variable has a positive and significant effect on purchase decisions (t = 9.750; Sig. = 0.000 < 0.05). Simultaneously, the Social Media Promotion, Product Design, and Lifestyle variables have a significant effect on purchase decisions (F = 49.231; Sig. = 0.000 < 0.05). The Adjusted R Square value of 0.493 indicates that the variables of Social Media Promotion, Product Design, and Lifestyle explain 49.3% of the variation in purchase decisions, while the remaining 50.7% is influenced by other variables outside the research model.

Labor Absorption in Gerbangkertosusilo Plus: Mediating Effects of Firm Numbers on Regional Employment Dynamics Fajar Firmansyah; Farida Rahmawati
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.v5i05.6491

Industrial agglomeration is expected to stimulate economic activity and employment; however, the Gerbangkertosusilo Plus (GKS Plus) area, the main industrial hub of East Java Province, continues to experience an unemployment rate above the national average. This study investigates the determinants of labor absorption in the GKS Plus agglomeration area by examining both direct and indirect effects through the mediating role of the number of firms. A quantitative causal research design was employed using panel data from ten cities and regencies in the GKS Plus area covering the 2017–2024 period. Panel data regression with a path analysis framework was applied to estimate the relationships among variables, while the Sobel test was used to assess the significance of indirect effects. The estimated results indicate that industrial sector GRDP, government capital expenditure, and the agglomeration index are significant determinants of labor absorption, both through direct relationships and through indirect pathways mediated by the number of firms. This study provides new insights into how economic factors affect labor absorption through the mediating role of the number of manufacturing firms. The research also offers analytical novelty by expanding the scope of the Gerbangkertosusilo agglomeration area from the conventional seven regions to ten cities and regencies. These findings highlight the importance of maintaining industrial diversification while regulating the growth of firms within environmental carrying capacity to reduce excessive competition, pollution, congestion, and rising land costs, thereby sustaining the positive employment effects of industrial agglomeration. Keywords: Agglomeration, Business Entities, Employment, Industry.

Impact Analysis Of Tiktok-Based Digital Content Creation As A Promotional Tool For Msmes In Kampung Pesona Madiun Lor Intan Puspitasari; Basuki Rahmat; Nuryadi Nuryadi; Ardhika Fadhilah Yogastoro; Andi Febrianto
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.v5i05.6493

Lapak Pesona is a key driver of the local economy in Madiun Lor, consisting of a group of vendors within the Kampung Pesona tourism area. This study aims to analyze the impact of creating TikTok-based digital content as a promotional tool for MSMEs in Kampung Pesona, Madiun Lor Urban Village, Madiun City. The research employs a qualitative method with a case study approach. The informants consist of five MSME operators at Lapak Pesona who utilize TikTok for promotion. Data were collected through observation, in-depth interviews, and documentation, then analyzed using the Miles and Huberman interactive model, which encompasses data reduction, data display, and conclusion drawing and verification. The results indicate that the use of TikTok has transformed MSME promotional practices—shifting from reliance on banners, direct communication, and word-of-mouth to short-form video content with a wider reach. MSME operators have also begun to consider metrics such as view counts, engagement, and upload times when evaluating their promotional efforts. Leveraging TikTok has resulted in increased product visibility, the acquisition of new customers, and higher sales figures. However, challenges remain regarding limitations in content creation skills, keeping up with trends, time constraints, and the effective use of TikTok features.

Return on Asset and Firm Size to Value of Firm: Study on Banking Financial Industry Listed on Indonesian Stock Exchange Tonny Serfius Maringka; Sweetly Mumu; Josua S. Pangau
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.v5i05.6501

This study aims to analyze the influence of Return on Assets and firm size on firm value within the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Firm value in this study is proxied by the Price-to-Book Value (PBV) ratio. The independent variables employed are Return on asset (ROA), serving as an indicator of profitability, and firm size, measured using the natural logarithm of total assets. This study utilizes a quantitative method employing multiple linear regression analysis. The data used is secondary data derived from the banks' annual financial reports, obtained from the official IDX website and individual company publications. The sample was selected using a purposive sampling method to identify banks that met the established criteria throughout the observation period. The results indicate that, when analyzed individually, Return on Asset (ROA) does not have a significant effect on firm value. Conversely, firm size has a positive and significant effect on firm value, implying that larger firm size leads to higher investor appreciation for the company. When analyzed simultaneously, both Return on Asset (ROA) and firm size have a significant effect on firm value. Thus, it can be concluded that Return on Asset (ROA) has a positive but insignificant effect, whereas firm size has a positive and significant effect.

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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