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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 962 Documents

93 94 95 96 97

Systematic Literature Review : The Role Of Financial Reports In Improving Government Accountability And Transparency Selia Meilantika; 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.v4i06.2590

This study aims to identify and analyze the role of financial reports in realizing transparency and accountability in local governments through a Systematic Literature Review (SLR) approach. The main focus of this study is to map trends, themes, methods, and research gaps related to accountability and transparency in public sector financial reporting in Indonesia. This study is a Systematic Literature Review (SLR) of 20 scientific articles selected from a total of 1,310 articles obtained through the SINTA-accredited national journal database and several internationally indexed sources. The analysis was conducted descriptively by examining the thematic focus, research methods, and empirical relevance between financial reports, transparency, and public accountability in the 2016-2025 period. The results of the study indicate that financial reports play a significant role in improving government accountability and transparency. Analysis of research from 2016-2025 revealed that the quality of report presentation, information accessibility, and the implementation of electronic financial systems such as e-budgeting and SIPD consistently strengthen transparency, efficiency, and public trust. However, challenges remain, including limited human resources, system integration, and public literacy. Overall, financial reports serve a strategic function as an instrument for establishing transparent and accountable governance. The findings of this study emphasize the importance of financial reports as a strategic tool in strengthening public trust and accountability in local governments. The results can serve as a reference for local governments in strengthening financial reporting systems, digitizing fiscal information, and increasing the capacity of public finance officials. This study provides novelty in the form of a systematic mapping of research trends, directions, and gaps regarding the relationship between financial reports, transparency, and public sector accountability in Indonesia, and offers directions for further research related to the digitalization and transformation of financial reporting.

Accounting in Theory Development: A Systematic Literature Review Mery Rohaya Sihombing; 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.v4i06.2591

This study aims to identify and explore the development of accounting theory during the period 2012–2022. Using a Systematic Literature Review (SLR) approach, this study analyzes the main trends, dominant theories, and the relevance of accounting theory to modern business practices and needs. Data were collected through Publish or Perish 8 (PoP 8) software with a literature restriction that included articles related to normative and positive accounting theory, published in reputable journals during the period. The results show that accounting theory continues to evolve from a pragmatic to a positive approach, with each phase making important contributions to enriching the discipline. Methodological analysis shows the dominance of qualitative approaches, while quantitative approaches continue to validate the relationships between variables. Furthermore, international contributions demonstrate the strong influence of globalization and technology, including artificial intelligence (AI), in driving the development of accounting theory and practice. This study concludes that accounting theory must continue to be refined to address local and global challenges. A combination of local and global approaches is needed to produce more relevant, inclusive, and sustainable theory.

Systematic Literature Review: The Role Of Internal Audit On Accounting Fraud In Indonesia 2020/2025 Period Al Dzahabi Rachman; 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.v4i06.2592

This study aims to analyze the role of internal audit in preventing accounting fraud in Indonesian organizations during the period 2020–2025. Using the Systematic Literature Review (SLR) method, this research examines 10 national journal articles indexed by SINTA that discuss internal audit, internal control, and fraud prevention. Thematic analysis was employed to identify repeated patterns across studies. The findings show that internal audit plays a significant role in detecting and preventing fraud through monitoring activities, strengthening internal control systems, and supporting good corporate governance. Auditor competence and independence are identified as essential determinants of audit effectiveness. The study also highlights the growing importance of technology-based audits (digital audit) in enhancing fraud detection. This review contributes to providing a comprehensive understanding of recent developments in internal audit practices in Indonesia.

The Role of Dividend Policy, Leverage, and Profitability in Influencing Profit Management in the Food and Beverage Sub-Sector on the IDX in 2021–2023 Hendrayanti, Silvia; Fidyah Yuli Ernawati
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2593

Earnings management is a management effort to influence reported earnings. The purpose of this study is to determine the effect of dividend policy, leverage and profitability on earnings management in food and beverage subsector companies listed on the Indonesian Stock Exchange in 2021-2023. The population in this study were all food and beverage sub-sector companies Listed on the Indonesian Stock Exchange totalling 95. The sample in this study used purposive sampling so that 29 companies were obtained. The dependent variable in this study is earnings management, and the independent variables are dividend policy (XI), Leverage (X2) and Profitability (X3). The analysis method uses multiple linear regression analysis. Based on the results of the data analysis, it was concluded that dividend policy had no effect on earnings management with a significance value of 0.6885 0.05. Leverage affects earnings management with a significance value of 0.000 «0.05. Profitability affects earnings management with a significance value of 0.020 C0.05. The coefficient of determination value is 40.356. Suggestions that can be given to investors to pay attention to the leverage and profitability ratios because they affect profit management in the company, so that investment will be more profitable. For further researchers to take samples in other sectors so that results are obtained that better describe the condition of the company as a whole.

Corporate Governance, Profitability And Firm Value: A Systematic Literature Review Kharimah Murni; Enggar Diah Puspa Arum; 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.v4i06.2599

This study conducts a systematic literature review combined with bibliometric analysis to map the intellectual landscape, conceptual development, and research trends surrounding Corporate Governance, Profitability, and Firm Value within contemporary academic scholarship. Using the PRISMA framework, peer-reviewed articles published up to November 2025, written in English, and indexed in the Scopus database were rigorously identified, screened, and synthesized. Bibliometric techniques using VOSViewer were applied to visualize citation structures, co-authorship networks, and keyword co-occurrence patterns, enabling a comprehensive understanding of the field’s thematic evolution. The review reveals that scholarly interest in the nexus between corporate governance mechanisms, profitability indicators, and firm value has grown substantially over the past decade. However, the research stream remains dispersed across varying methodological approaches and is dominated by specific corporate governance constructs, such as board characteristics and ownership structure. Influential authors, dominant themes, and existing research gaps are identified, underscoring the need for deeper theoretical integration, stronger causal designs, and broader cross-country comparisons. The combined methodology of systematic review and bibliometric mapping provides a robust analytical foundation, clarifying the trajectory of the field and offering direction for future empirical and conceptual contributions to corporate governance and value-creation research.

Literature Review: The Effect Of Roa, Roe, And Der On Stock Prices Of Manufacturing Companies On The Idx Maulana Akmal Malik; 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.v4i06.2600

This study aims to analyze the relationship between profitability ratios, represented by Return on Assets (ROA) and Return on Equity (ROE), and stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2024 period. This sector was chosen because it has relatively stable characteristics compared to other sectors and is a key driver of national economic growth. Amid the economic dynamics following the COVID-19 pandemic, many companies face pressure on profits and operational efficiency, which ultimately impacts investors' perceptions of company value in the capital market. Based on signaling theory, financial performance reflected in profitability ratios can be an important signal for investors in assessing a company's prospects. This study uses a quantitative approach with multiple linear regression to examine the relationship between ROA, ROE, and stock prices. Secondary data were obtained from annual financial reports and stock price data of food and beverage subsector companies listed on the IDX during the observation period. Data analysis was conducted using the classical assumption test, the coefficient of determination (R²), and partial (t-test) and simultaneous (F-test) tests to ensure the validity of the research model. The results show that ROE has a positive and significant effect on stock prices, meaning that the higher the return on equity, the greater investor interest in the company's shares. Meanwhile, ROA had no significant effect on stock prices, indicating that asset utilization efficiency is not yet a primary concern for investors in this subsector. This finding supports signaling theory, which states that investors are more responsive to financial ratios that directly reflect shareholder returns than to a company's operational efficiency. The practical implications of this study suggest that management of companies in the food and beverage subsector needs to focus more on increasing shareholder equity value through effective financial strategies, such as earnings management, consistent dividend policies, and capital structure optimization. For investors, the results of this study can serve as a reference in making investment decisions, emphasizing equity-based profitability analysis. From an academic perspective, this research provides originality by examining the relationship between ROA, ROE, and stock prices in the post-pandemic period, focusing on subsectors with defensive characteristics, such as food and beverages. This research also broadens understanding of the role of profitability ratios as financial signals in the context of the Indonesian capital market, which is experiencing economic recovery.

Trends in Scientific Publications on The Relationship Between Emotional Intelligence, Burnout, and Nurses' Turnover Intention: A Bibliometric Analysis 2012–2024 Sinollah; Sudarmiatin; Agus Hermawan
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.v4i06.2603

Emotional intelligence (EI) has emerged as a critical psychological resource influencing nurses’ resilience, job satisfaction, and intention to remain in the profession. However, research connecting EI, burnout, and turnover intention among nurses remains fragmented, lacking a comprehensive synthesis of global trends and policy implications. This study aims to map the evolution, thematic structure, and research collaboration patterns of scientific publications on the relationship between emotional intelligence, burnout, and nurses’ turnover intention from 2012 to 2024, using bibliometric analysis as an integrative approach. Data were retrieved from Scopus and Web of Science databases using Boolean search strategies. A total of 528 articles were analyzed using VOSviewer (v1.6.20) and Biblioshiny (R/Bibliometrix) to identify performance indicators, co-authorship networks, keyword co-occurrence, and thematic evolution. The study also assessed the linkage between research trends and public policy development in nursing workforce management. The findings reveal a substantial increase in publications after 2020, primarily driven by the COVID-19 pandemic’s impact on nurses’ emotional well-being. Four major thematic clusters were identified: (1) emotional intelligence and resilience, (2) burnout and coping, (3) turnover intention and retention, and (4) health policy and mental well-being. The USA, China, and South Korea emerged as the top contributors, while Frontiers in Psychology and Journal of Nursing Management were the leading publication outlets. Research on EI–burnout–turnover intention has evolved from individual-level psychological inquiry to policy-oriented organizational frameworks. The integration of emotional intelligence into workforce policies and leadership models is crucial for sustaining nursing retention and mental health resilience

The Moderating Role of Firm Size in the Relationship Between Sustainability Reporting, Liquidity, and Financial Performance: Evidence from Indonesian Regional Development Banks Pamor Nugroho; Bulan Prabawani; Andi Wijayanto
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2606

The financial performance of Regional Development Banks (BPD) is influenced by internal and external factors that reflect their commitment to sustainability and asset management stability. This study aims to analyze the effect of Sustainability Reports and liquidity on financial performance, with firm size as a moderating variable. A quantitative approach was used, with panel data regression and Moderated Regression Analysis (MRA) methods, implemented in EViews, on the 15 largest asset BPDs in Indonesia during the 2022–2024 period. The results show that Sustainability Reports have a positive and significant effect on financial performance, while liquidity has no significant effect. In addition, firm size is proven to moderate the relationship between Sustainability Reports and financial performance with a negative effect, but does not moderate the relationship between liquidity and financial performance. These findings underscore the importance of optimizing sustainability reporting strategies and resource management within regional development banks to support sustainable financial performance.

Systematic Literature Review: Audit Committee on Audit Report Lag Jenny Liana; Enggar Diah Puspa Arum; Wiralestari
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2614

This study aims to review articles related to the effect of the audit committee on audit report lag. A bibliometric-based Systematic Literature Review (SLR) method is employed to identify, evaluate, and synthesize relevant empirical findings from the reputable Scopus database. The literature search was conducted using a combination of the keywords “audit committee” and “audit report lag.” Of the 64 articles initially identified, 20 articles met the inclusion criteria after a screening process using the PRISMA protocol. The findings indicate that audit report lag is an important indicator of reporting quality, influenced by a combination of firm-level internal factors, auditor characteristics, and governance mechanisms. Several studies position the audit committee as a governance mechanism that affects not only the quality of financial reporting but also the speed with which reports reach the market. The impact of the audit committee on audit report lag is not one-directional: a committee that is “strong but overly busy” may prolong the process, whereas a committee that is independent, expert, focused, and led by a competent chairperson can act as a key catalyst in improving the timeliness of financial reporting.

Systematic Literature Review: The Role Of Transparency In Government Accounting Almira Yumna Putri; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2615

This research applies a Systematic Literature Review (SLR) to investigate the relationship between transparency and government accounting, including how these studies are distributed and categorized. Findings indicate that transparency in governmental accounting significantly enhances accountability, public confidence, and the overall quality of state financial administration. A large portion of the literature highlights that adopting accrual-based accounting standards, maintaining publicly accessible financial reporting, and utilizing information technology contribute positively to improving transparency outcomes. However, challenges such as insufficient human resource competence, lack of managerial commitment, and regulatory limitations still impede achieving optimal transparency in the public sector. Based on evidence from 14 national and international journal articles, transparency supports accountability and public trust, especially when combined with accrual-based accounting and information technology utilization, although limitations in expertise and institutional readiness remain barriers. This study offers a novel contribution by merging a systematic literature review approach with a focused analysis of transparency and government accounting within the 2016–2025 timeframe.

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Editorial Address jungke RT 02 rw 01

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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