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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 1,075 Documents

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Transparency Still Valuable When Budget Details Are Wrong? Tri Diana Sari; Nuri Susilawati; Teguh Wahyudi; Masita Nur Hayati
International Journal of Economics, Business and Innovation Research Vol. 3 No. 01 (2024): January, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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This research aims to explore how universities use budgets to achieve their goals. Using a qualitative approach, we interviewed the deputy dean responsible for managing the university budget and the head of planning and budgeting to explain how they interpreted the 2023 budget to achieve the university's goals. Based on their statements, this research found that there were inconsistencies, meaningless words, and ambiguous descriptions but the aim remained the same. So our findings suggest that objectives become unimportant when the budget is irrelevant, transparency becomes useless due to incorrect budget details.

The Influence Of External Locus Of Control, Professional Commitment, Complexity Of Tasks On Moral Reasoning And Dysfunctional Audit Behavior (Case Study Of Auditors In The Public Accounting Office Of Surabaya City) Tarenza Noviandari; Tri Ratnawati; Nursaadatun Nisak Ahmad
International Journal of Economics, Business and Innovation Research Vol. 3 No. 01 (2024): January, International Journal of Economics, Business and Innovation Research
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This research was conducted with the aim of finding out whether moral reasoning as mediation can influence dysfunctional audit behavior. The research was conducted at a Public Accounting Firm in the City of Surabaya, with a sample of 60 auditors. Hypothesis testing in research uses the SmartPLS 3.0 application with outer model and inner model testing. The research results show that moral reasoning has a significant effect on dysfunctional audit behavior. This shows that with moral reasoning, auditors must be careful in taking action and making decisions to prevent dysfunctional audit behavior. Dysfunctional audit behavior can occur due to fraud or behavior that deviates from audit standards carried out by an auditor in carrying out audit tasks.

Purchase Decisions on the Shopee Application with the effects of Promotion, Price, Trust and Consumer Reviews Buyung Romadhoni; Andi Risfan Rizaldi; Asriani Hasan; Amir Amir; Faidhul Adzim
International Journal of Economics, Business and Innovation Research Vol. 3 No. 01 (2024): January, International Journal of Economics, Business and Innovation Research
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This research aims to analyze the influence of promotions, price, trust and consumer reviews on purchasing decisions. In this research, the research method used is quantitative research methods to test the hypotheses that have been established. The population in this research is consumers who have used Shopee services in Makassar City.The type of non-probability sampling method used is judgmental sampling which places limits on respondents who meet the criteria.So the total sample for this research is 96 Shopee consumers. This research uses multiple linear regression analysis. Based on the results of the analysis, it is concluded that the variables promotion, price, trust and consumer reviews each have a positive and significant effect on purchasing decisions.

Financial Statement Fraud Model: (Case Study on BUMN Companies for the 2021-2022 Period) Iin Ardi Yanti; Riswan Riswan; Aminah Aminah
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
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The fraud problem that occurred at PT Waskita Karya recently became the background of this research. The purpose of this study was to determine the effect of the independent board of commissioners and institutional ownership on financial statement fraud and the role of financial performance in mediating the effect of the independent board of commissioners and institutional ownership on financial statement fraud. A quantitative approach is used in this study with the population, namely BUMN companies, for the 2021–2022 period, and purposive sampling is used to select samples. The number of samples was 17 for a two-year period, so 34 research data points were obtained. The results of this study show that the independent board of commissioners and institutional ownership have a negative and significant effect on financial statement fraud, and financial performance can mediate the effect of independent commissioners and institutional ownership on financial statement fraud. The conclusion of this study indicates that the number of commissioners in the company and the number of shares owned by institutions that can affect financial statement fraud, as well as the amount of supervision from independent commissioners and institutions that invest capital, will have an impact on the better financial performance of the company, and this will reduce the actions of managers to commit financial statement fraud.

Fiscal Decentralization, Government Performance on Regional Government Financial Reporting Accountability Sema Millenium Dua Ribu; Nurdiono Nurdiono; Reni Oktavia
International Journal of Economics, Business and Innovation Research Vol. 3 No. 01 (2024): January, International Journal of Economics, Business and Innovation Research
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This research aims to test the effect of Fiscal Decentralization and Government Performance on Regional Government Financial Reporting Accountability. This research is a literature review research. The literature review used is the latest journal that is no more than 10 years old. The research results show that Fiscal Decentralization and Government Performance have a positive and significant effect on the Accountability of Regional Government Financial Reporting.

Building Identity: Agrotourism Brand Building Strategy in Sayum Village, Sabah Sekar Chalifah Segara; Ihsan Effendi; Adelina Lubis
International Journal of Economics, Business and Innovation Research Vol. 3 No. 01 (2024): January, International Journal of Economics, Business and Innovation Research
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Sayum Saba Village is one of the villages in Sibolangit District which has beautiful views and a clear river. However, the natural beauty of Sayum Saba has not been well exposed so it is not widely visited by tourists. This is very unfortunate considering that the village has natural beauty and unique culture so that it can actually become a favorite tourist destination in North Sumatra. The urgency of this research is that an appropriate marketing strategy model (brand building) is needed to increase the number of visits to Sayum Saba village agrotourism. The aim of this research is to create an appropriate marketing adaptation model for the development of agrotourism in Sayum Sabah village. Data collection includes primary and secondary data. Data was collected using literature studies, observations, interviews, and Focus Group Discussions. Data was analyzed using SWOT analysis.

Strategies to Reduce Earnings Management: The Role of Leverage, Profitability and Company Size Frasiska Risma Yolanda; Khairudin Khairudin; Aminah Aminah
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
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This research was conducted to determine the test results on the effect of financial performance in the form of leverage, profitability and company size on earnings management with a focus on all sub-sectors of holding and investment companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The financial statements of a company are the data used in this study. This research is important because earnings management has a negative impact that can lead to bankruptcy for an entity, so it needs to be considered in order to prevent and minimize the impact that occurs. The findings presented in this research are based on the results of multiple linear regression tests which state that (1) leverage significantly has a positive effect on earnings management; (2) profitability has a negative and significant effect on earnings management; and further findings state (3) company size has a negative and significant effect on earnings management. The results obtained in this research are a form of empirical confirmation of the importance of taking action to minimize earnings management practices for the sustainability of the company in the future. The novelty of this research is in the object of research, namely the holding and investment company sub-sector. Keywords: Leverage, Profitability, Company Size, Earnings Management.

Determinants Of Interest In Using The E-Wallet Application (Case Study on UBL Accounting Students) Rada Ameka; Riswan Riswan; Haninun Haninun
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
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The use of e-wallet applications, which are currently widely used for transactions and replace cash payments, is the background of this study. This study aims to determine the effect of perceived benefits and convenience on interest in using e-wallet applications and the role of perceived usefulness in mediating the effect of perceived benefits and perceived convenience on interest in using e-wallet applications. This study uses a quantitative approach using primary data obtained through the distribution of questionnaires. The population in this study were all students of the Faculty of Economics and Business, Bandar Lampung University, Accounting study program. The sample in this study were students who actively transacted using e-wallets. The result is that perceived benefits have an insignificant effect on interest in using the e-wallet application, while perceived convenience has a positive and significant impact on interest in using the e-wallet application. And perceived usefulness is able to mediate the effect of perceived benefits and perceived convenience on interest in using e-wallet applications. It can be concluded that the easier it is to use the e-wallet application, the stronger the user's attractiveness and encourage interest in using the e-wallet application.

The Influence of Retail Awareness, Retail Association, Retail Perceived Quality, and Retail Loyalty on Purchase Intentions Hanna Lula Latiefa; Drs. Anas Hidayat, MBA., Ph.D; Binarin Tirto Andika, S.E., M.Sc
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
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This research aims to explain the influence of retail awareness, retail association, retail perceived quality, and retail loyalty on purchase intentions at Ami Mart retail in Magelang. Along with the rapid development of technology which influences people's lives in every way, especially the aspect of people's shopping life which has slowly changed dynamically, where most people are now interested in shopping in modern markets which are now found in every corner of Indonesia. In the current situation, modern markets are developing rapidly, especially in Indonesia. The sample used in this research was 115 respondents spread across Indonesia. The sampling technique uses convenience sampling. The analysis technique used is SEM analysis and processed with the AMOS version 24 application. The research results show that there is a positive and significant influence of retail awareness, retail association, retail perceived quality, and retail loyalty on purchase intentions. Keywo

Does Financial Literacy Affect the Use of Cashless Payment among Gen Z in Medan City Dewi Rafiah Pakpahan
International Journal of Economics, Business and Innovation Research Vol. 3 No. 01 (2024): January, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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This study aims to determine whether financial literacy affects the use of non-cash payments for Gen Z in Medan City. This study uses a quantitative research approach to analyze and describe the influence between independent variables consisting of Finncial Literacy (FL), Performance Expectancy (PE), and Social Influence (SI) and using intention to use non-cash payments (BI) as an independent variable. The population of this research is Gen Z in Medan City. Gen Z was chosen as the respondent because they are considered to have complex financial knowledge ranging from basic to advanced levels. this study analyzed the relationship between variables using the Partial Least Square (PLS) analysis model. The results of this study are Directly shows that financial literacy has a positive effect on the intention to use non-cash payments. Performance Expectancy directly has a positive effect on the intention to use non-cash payments, and social influence has a positive effect on the intention to use non-cash payments. Suggestions to non-cash service providers to be able to use a variety of different communication communication tools to create usage trends or hire influential figures to promote their products or services to attract consumers to use non-cash payment systems.

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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