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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

92 93 94 95 96

The Influence Of Human Resource Capacity And The Use Of Regional Property Information Technology On The Quality Of Financial Reports Through Regional Property Management Fajar Hidayanto; Suryawati, Dina; Wulandari, Kusuma
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2572

This study aims to analyze the influence of human resource capacity and the use of information technology on the quality of financial reports with the management of Regional Assets as a mediating variable. The background of the study is based on the important role of competent human resources and optimal utilization of information technology in realizing accountable regional asset management, which ultimately has implications for the quality of regional government financial reports. The research method uses a quantitative approach with a survey technique with PLS-SEM (SmartPLS 3.0). The study population amounted to 114 apparatus related to the management of BMD and the preparation of LKPD. A sample of 89 respondents was determined using the Slovin formula (e = 5%) and stratified random sampling based on roles (asset administrators, eBMD operators/preparers of Regional Government Financial Reports, and managers of Regional Assets in Situbondo Regency).

Implementation of Planning and Budgeting as a Business Development Strategy: A Case Study of Pataya 'Thai Tea' Shop Nur abdi, Muhammad; Syah, Firman; Muhammad Iqram
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2575

This study aims to provide an understanding of the implementation of planning and budgeting in the context of developing the Pataya "Thai Tea" shop as a business development strategy. The research was descriptive qualitative. The results showed that the Thai Tea beverage business has very good opportunities, this is indicated by the large number of enthusiasts who like this drink, ranging from children to adults. Supporting driving factors are strategic sales locations, attractive packaging, and achieving the desired target market. The process of preparing and implementing the Pataya Shop business development budget is considered to be in accordance with the four stages of budgeting (determining guidelines, preparation, determination, and implementation of the budget). The business development strategy of Mas Joe, the owner of Pataya Shop, focuses on expanding the business scale (additional branches). Capital for business development comes from own capital collected from setting aside daily income. The components of the cost budget prepared in the context of business development include premises, equipment, and supplies. This strategy is also supported by marketing, such as adding flavor variants and providing hangout spots, which have been proven to stabilize income amidst competition. With a controlled budget planning and implementation process that directly involves the owner, budget realization is considered not to deviate far from what was planned.

Analysis of the Role of Customer Satisfaction Mediation and Customer Value on the Influence of Service Quality on the Revisit Intention of BPJS Health Patients in the Inpatient Facility of Mitra Siaga Tegal Hospital Rohmatullah, Rohmatullah; Hari Susanta Nugraha; Andi Wijayanto
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2577

Demands for improved quality of healthcare services in Indonesia, coupled with an increase in the number of public complaints, have raised public expectations of hospitals offering quality services, adequate facilities, and affordable costs. As a result, every hospital service must continuously strive to meet these expectations. This study aims to analyse the mediating role of customer satisfaction and customer value on the effect of service quality on the revisit intention of BPJS Kesehatan patients at the Inpatient Facility of Mitra Siaga Hospital in Tegal. The research method was conducted using a survey design through the distribution of questionnaires to inpatients who are BPJS Kesehatan participants. Data analysis was performed using SmartPLS. The results showed that service quality had a positive and significant effect on customer satisfaction and customer value, but did not have a direct effect on revisit intention. Customer satisfaction had a positive and significant effect on customer value and revisit intention, while customer value also had a positive and significant effect on revisit intention. Furthermore, it was found that Customer Satisfaction and Customer Value significantly mediate the effect of Service Quality on Revisit Intention. The results of this study confirm that the success of hospital management in improving service quality, satisfaction, and customer value will have an impact on the intention of BPJS Kesehatan patients to revisit the hospital. Management must implement patient-oriented strategies, strengthen a culture of excellent service, and integrate effective service systems to maintain the sustainability and competitiveness of the hospital. This study contributes both theoretically and practically by demonstrating that quality service will increase customer satisfaction and value, which in turn encourages BPJS Kesehatan participants' intention to revisit. Mitra Siaga Tegal Hospital management needs to adopt service strategies that are oriented towards customer satisfaction and value to build sustainable patient loyalty. Keywords: Customer Satisfaction, Customer Value, Service Quality, Revisit Intention

The Influence Of Source Credibility And Discount Framing On Brand Reputation And Brand Image In Increasing Buying Interest In E-Commerce Shopee Indonesia Muhammad Iqbal Prawira Yuda; Albari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2579

This study aims to analyze the influence of source credibility, discount framing, brand reputation, and brand image on purchase intention among consumers of the Shopee Indonesia e-commerce platform. The research involved 200 respondents who have purchase intentions toward products sold on Shopee and employed a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that source credibility and discount framing significantly affect brand image, while discount framing also exerts a strong influence on brand reputation. Furthermore, brand reputation positively enhances brand image, and brand image emerges as the most dominant factor driving purchase intention, followed by brand reputation. These results indicate that marketing strategies emphasizing influencer credibility, transparent discount communication, and the strengthening of brand image and brand reputation are essential for increasing consumer purchase intention.

Financial Performance and Company Value: Systematic Literature Review Argianov Ramadhan; Enggar Diah Puspa Asum; Wiralestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2580

This article aims to conduct a systematic literature review of empirical and theoretical studies in the last five years (2020–2024) which discuss the relationship between financial performance and company value in various countries. This research summarizes the most commonly used financial performance indicators, such as ROA, ROE, EPS, and NPM, and evaluates their contribution to company value. In addition, this article analyzes the consistency and variation of research results based on methodology, geographic location, industry type, and theoretical approaches such as signal, agency, and stakeholder theory. The literature selection process is carried out through leading databases (Scopus, Web of Science, Pro Quest) with certain inclusion criteria. The results of the review show that internal factors such as CSR, ESG, green innovation, and risk management generally have a positive influence on company performance and value, depending on the context in which they are applied. It is hoped that this article will become a critical and useful reference for future researchers in developing similar studies.

Systematic Literature Review: Financial Performance on Financial Distress Jenny Liana; Enggar Diah Puspa Arum
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2581

This study aims to examine articles related to the effect of financial performance on financial distress. This study uses the Systematic Literature Review (SLR) method to identify, evaluate, and synthesize relevant empirical research results from reputable databases such as Scopus and Shinta. The literature search was conducted using a combination of the keywords “financial performance” and “financial distress.” Of the 171 articles identified, 20 articles met the inclusion criteria after undergoing a selection process using the PRISMA protocol, consisting of 13 articles from Scopus and 7 articles from Shinta. The results of this study indicate that financial performance affects financial distress. Several studies show various types of models/systems for predicting financial distress and other factors that influence financial distress. The results of this research can be expected to increase in-depth knowledge about the correlation between financial performance and financial distress, as well as provide useful insights for academics, regulators, and practitioners in managing corporate financial risk. By providing the best understanding of the components that influence financial distress, companies can take more proactive measures to maintain their financial stability and improve their overall operational performance.

Systematic Literature Review: Factors Affecting The Quality Of Local Government Financial Reports In Indonesia Nurul Huda; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2586

Research Objectives : This research uses a bibliometric Systematic Literature Review (SLR) which aims to determine the factors that influence the quality of regional government financial reports in Indonesia and then map these studies. Method/Approach : This research is a bibliometric-based Systematic Literature Review (SLR) related to factors that influence the quality of local government financial reports in Indonesia and then mapping these studies. Results : This study shows that it can be useful for local governments in making decisions to realize effective and efficient financial reporting management. With the regional financial accounting system partially significantly and positively influenced by three factors, namely attitude, motivation, and perception. Therefore, policy recommendations should focus not only on improving individual competencies but also on strengthening the system and governance framework synergistically to achieve transparent and reliable public financial reporting. Practical Implications : Findings from 3 international and national journals show that factors influencing the quality of local government financial reports in Indonesia play an important role in strengthening integrated accounting and financial governance systems. Originality/novelty : This research has a strong element of novelty compared to previous research because it combines a systematic literature review (SLR) approach with a very specific focus on the regional financial accounting system during the 2017-2025 period.

Systematic Literature Review: The Profitability Of Liquidity Leverage On Company Value Reiny Erica Sonia; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2587

Research objectives: This study aims to evaluate the correlation between profitability, liquidity, leverage, and corporate value, while investigating the impact of tax avoidance and Good Corporate Governance (GCG) as additional variables that influence financial performance. Method/Approach: The methodology used is a Systematic Literature Review (SLR), which analyzes eight scientific articles indexed by Sinta and Garuda from 2018 to 2024. Each article is evaluated based on topic relevance, research methodology, and empirical results. Results: The study shows that profitability has a positive and significant impact on firm value, as it indicates a company's ability to generate consistent profits. Liquidity is crucial for maintaining financial stability; however, excessive liquidity can reduce operational efficiency. Leverage has a dual effect: judicious use of debt can increase firm value through the capital multiplier effect, while excessive leverage increases the risk of bankruptcy. Furthermore, tax avoidance affects firm value both directly and indirectly; this strategy can increase short-term profits while creating reputational risks. Governance, culture, and growth (GCG) and business size have been shown to enhance the correlation between financial performance and firm value by encouraging greater transparency and accountability. Practical Implications: practical implications for corporate management to maintain a balance between profitability, liquidity, and leverage. Originality/Novelty: This research has a strong element of novelty compared to previous research because it combines a systematic literature review (SLR) approach with a very specific focus on the relationship between profitability, liquidity, leverage, and firm value during the period 2016–2025.

Systematic Literature Review: The Role Of Audit Risk On Audit Quality Almira Yumna Putri; Enggar Diah Puspa Arum
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2588

This study employs a Systematic Literature Review (SLR) approach with the aim of identifying the role of audit risk on audit quality and subsequently mapping the related research findings.This research is a Systematic Literature Review (SLR) examining the role of audit risk on audit quality and compiling thematic and methodological mapping of previous studies. The results affirm that audit quality is influenced not merely by the level of risk auditors confront, but also by the institution’s capacity to integrate technological capabilities, sustain effective internal control frameworks, and uphold ethical standards across audit practices. Thus, future research should focus on developing an audit model that is more adaptive to digital advances, auditor behavior, and cross-country comparative analysis to gain a comprehensive understanding of the relationship between audit risk and audit quality in a global context. Evidence gathered from eighteen international publications confirms that audit risk significantly influences the resulting level of audit quality. The distinct contribution of this study lies in its application of the SLR method to a concentrated analysis of audit risk and audit quality, specifically across research works published between 2018 and 2025.

Audit Quality Audit Fee On Audit Risk Ratu Munawarah; Enggar Diah Puspa Arum
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study is a Systematic Literature Review (SLR) of SINTA-indexed articles from 2023–2025 that discuss the relationship between audit quality, audit fees, and audit risk in Indonesia. Articles were collected through Google Scholar and the SINTA portal using selection and content analysis methods. The results indicate that audit fees have a positive effect on audit quality, but this relationship can change depending on the level of audit risk. Audit risk also acts as a moderating or mediating variable in improving audit effectiveness. This study highlights the limited number of studies that combine these three variables in a single research model.

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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