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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 Customer Experience Quality and Perceived Value on Emotional Attachment with Repurchase Intention as a Mediating Variable at Hotel Putra Kahayan, Palangka Raya City Tiara Manggalita Wulandari; Lelo Sintani; Rita Sarwala
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.v5i05.6502

This study aims to analyze and examine the influence of Customer Experience Quality (CEQ) and Perceived Value (PV) on Emotional Attachment (EA) with Repurchase Intention (RI) as a mediating variable among loyal guests of Hotel Putra Kahayan in Palangka Raya City. The study employed a quantitative approach with an explanatory, cross-sectional design. Data were collected through a Likert-scale (1-5) questionnaire administered to 100 respondents selected using purposive sampling based on the Slovin formula. The research instrument consisted of 100 items measuring four main constructs: CEQ (25 items, 4 dimensions: Product Experience, Outcome Focus, Moments of Truth, Peace of Mind), PV (25 items, 4 dimensions: Functional Value, Emotional Value, Social Value, Economic Value), RI (25 items, 4 dimensions: Intention to Return, Word of Mouth, Willingness to Pay Premium, Resistance to Alternatives), and EA (25 items, 4 dimensions: Affection, Connection, Passion, Self-Connection). Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that CEQ and PV have a positive and significant effect on RI; RI has a positive and significant effect on EA; and RI partially mediates the effect of CEQ on EA and the effect of PV on EA. The research model explains 57.6% of the variance in RI and 70.0% of the variance in EA. These findings confirm that enhancing the quality of guest experience and perceived value, converted into consistent repurchase intention, constitutes a strategic pathway for building guests' emotional attachment to local, regional hotels

Managing Corporate Risks for Value Creation: A Systematic Literature Review of Risk Governance, Resilience, and Firm Value Nur Fadilah Hanifah; Yusnaini Yusnaini; Shelly Febriana Kartasari
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.v5i05.6509

This study examines the transformation of corporate risk management as a strategic approach for value creation through the perspectives of risk governance, organizational resilience, and firm value using a Systematic Literature Review (SLR) approach. A total of 50 peer-reviewed articles published between 2021 and 2026 were analyzed based on PRISMA guidelines. The review focuses on risk governance mechanisms, organizational resilience, sustainability practices, digital transformation, and corporate strategies in managing uncertainty. The findings indicate that effective risk management contributes to adaptive decision-making, organizational resilience, and long-term value creation. The study highlights that integrating financial and non-financial factors strengthens stakeholder trust and supports sustainable competitive advantage. This research contributes to corporate risk literature by explaining how firms transform risks into strategic opportunities through integrated governance and sustainable approaches.

The Effect of Accounting Information System Implementation on the Financial Performance of Retail MSMEs in Mendalo, Jambi Luar Kota Ginanjar Wilujeng; Liona Efrina; Eka Julianti Efris Saputri; Vera Amalia
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.v5i05.6531

This study examines the effect of the implementation of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. The purpose of this study is to determine whether there is a significant effect of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. This research is a quantitative study with the independent variable being Accounting Information Systems and the dependent variable being financial performance. The data analysis method used is simple regression analysis, including partial testing (t test) and coefficient of determination (R test). The results of the study indicate that there is a positive and significant effect of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. This is evidenced by the t-value being greater than the t-table value (2.914 > 1.686), and the significance value of 0.006, which is less than 0.05 (0.006 < 0.05), meaning that the alternative hypothesis is accepted. The data show that the Accounting Information System variable has a positive and significant effect on financial performance in MSMEs in the retail sector in Mendalo, Jambi Luar Kota. The conclusion of this study is that Accounting Information Systems have a positive effect and impact on financial performance.

The Effect of Financial Technology, Financial Literacy, Economic Conditions, and Student Income on the Financial Behavior of Accounting Students Ade Hermansyah; Julianti Efris Saputri; Liona Efrina
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.v5i05.6532

This study examines the effect of financial technology, financial literacy, economic conditions, and student income on the financial behavior of accounting students. A quantitative approach was employed using 71 respondents selected through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that partially economic conditions and student income significantly affect financial behavior, while financial literacy and financial technology do not. Simultaneously, all variables do not significantly affect financial behavior. The coefficient of determination of 7.5 percent indicates that many other factors outside the model influence students' financial behavior.

The Changing Landscape of Introductory Accounting: A Literature Review in the Era of Artificial Intelligence and Digitalization Vincent Alexander Langgeng; Alexander Setiawan
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.v5i05.6543

Artificial intelligence, automation, cloud accounting, and data analytics are reshaping accounting practice and creating new expectations for introductory accounting education. This study aimed to synthesize recent evidence on how digitalization is changing accounting practices, curriculum priorities, student competencies, learning processes, and the relationship between technological capability and foundational accounting knowledge. A qualitative structured narrative literature review was conducted using scholarly publications from 2021 to 2025. The study population comprised relevant academic publications, from which 15 core peer-reviewed studies were purposively selected. A structured literature review and data extraction matrix served as the research instrument, while data were analyzed through qualitative thematic synthesis and descriptive comparison using deductive and inductive coding. The analysis identified five overlapping themes: curriculum and learning redesign, artificial intelligence adoption and technology readiness, digital competence and implementation conditions, transformation of professional accounting practice, and the continuing importance of critical thinking, ethics, and professional judgment. The findings showed that introductory accounting is shifting from predominantly procedure-centered instruction toward conceptually grounded, digitally augmented learning. This transition requires technology to complement rather than replace foundational accounting reasoning and professional judgment.

From Traditional Bookkeeping to Digital Accounting: A Literature Review on the Evolution of Introductory Accounting Practices Rivaldo Tan; Alexander Setiawan
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.v5i05.6544

Digitalization has substantially transformed accounting practices by shifting traditional manual bookkeeping toward computerized, cloud-based, automated, data-driven, and artificial intelligence-supported systems. This study aimed to examine the evolution of introductory accounting practices, identify the major technologies driving this transformation, and analyze their implications for accounting knowledge and education. A qualitative approach using a structured narrative literature review was employed. The population comprised scholarly publications on bookkeeping, digital accounting, accounting technology, automation, artificial intelligence, and accounting education published between 2021 and 2025, from which 51 eligible articles were selected through purposive document sampling. Data were collected using a structured literature review matrix and analyzed through qualitative thematic synthesis involving descriptive classification, thematic coding, constant comparison, and interpretive synthesis. The findings revealed five interconnected stages of accounting evolution: manual bookkeeping, computerized accounting, cloud-based accounting, automated and data-driven accounting, and artificial intelligence-supported accounting. Although technological developments increasingly automated routine procedures, fundamental accounting principles remained essential. Introductory accounting consequently shifted from a predominantly procedural orientation toward an integrated framework combining conceptual knowledge, digital competence, analytical reasoning, information evaluation, and professional judgment. The study concludes that digital transformation should complement rather than replace foundational accounting knowledge.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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