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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 1,022 Documents

96 97 98 99 100

The Effect The Effect of Product Differentiation and Customer Relationship on the Increase in Organic Fertilizer Sales in Sidoarjo Regency Ridwan; Ferriswara, Dian; Herawati, Andry; Ayuningtiyas, Galuh Ajeng
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.v5i01.2676

This study is intended to evaluate the impact of product differentiation and customer relations on the increase in organic fertilizer sales volume in the Sidoarjo Regency area. A quantitative approach was applied through a survey involving 120 participants, namely farmers and organic fertilizer traders in the area. Sample selection was carried out by stratified random sampling technique. Information collection was carried out through a questionnaire, then processed using multiple linear regression analysis with the support of SPSS software version 25. The findings of the study revealed that product differentiation had a significant positive effect on the increase in organic fertilizer sales, with a coefficient of 0.458 (p<0.05). Similarly, customer relationships showed a significant positive impact on the increase in sales, with a coefficient of 0.412 (p<0.05). Simultaneously, product differentiation and customer relationships contributed significantly to the increase in organic fertilizer sales, with a percentage of 71.6% (R² = 0.716), while the remaining 28.4% were influenced by external variables that had not yet been explored. This study suggests that organic fertilizer makers in Sidoarjo Regency continue to innovate in product differentiation and strengthen long-term ties with consumers to encourage higher sales.

The Influence of Financial Performance and Company Value on Environmental, Social, and Governance (ESG) Disclosure with Accounting Information Systems as a Moderating Variable: An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Ex Selia Meilantika; Ratih Kusumastuti; Achmad Hizazi
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.v5i01.2686

This study aims to analyze the effect of financial performance and firm value on Environmental, Social, and Governance (ESG) disclosure with Accounting Information Systems (AIS) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This study uses a quantitative approach with secondary data obtained from annual reports and corporate sustainability reports. The research sample was determined using a purposive sampling technique to obtain companies that meet the research criteria. Financial performance variables are proxied by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), firm value is measured using Price to Book Value (PBV), ESG disclosure and AIS are measured using dummy variables. Data analysis was performed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The results show that financial performance has a positive and significant effect on ESG disclosure. Firm value also has a positive and significant effect on ESG disclosure. In addition, financial performance has a positive effect on firm value. Accounting Information Systems have been shown to moderate the influence of financial performance on ESG disclosure, but not the influence of firm value on ESG disclosure. This research is expected to provide empirical contributions to the development of sustainability accounting literature and provide considerations for management and investors in decision-making.

The Effect of Auditor Competence and Auditor Independence on Audit Quality with Professional Skepticism as a Moderating Variable Mochamad Andrianto Saputra
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.v5i01.2692

This study aims to analyze the effect of auditor competence and auditor independence on audit quality, with professional skepticism as a moderating variable. The phenomenon of audit failures indicates that there are still problems in the quality of audits produced by auditors. This study employs a quantitative approach using a survey method by distributing questionnaires to 365 auditors working at public accounting firms in the DKI Jakarta and Tangerang areas. Data analysis was conducted using Moderated Regression Analysis with the assistance of SPSS version 26. The results show that auditor competence has a positive and significant effect on audit quality with a beta coefficient of 0.486, and auditor independence has a positive and significant effect on audit quality with a beta coefficient of 0.392. Professional skepticism is proven to moderate the relationship between auditor competence and audit quality with an interaction coefficient of 0.156, and to moderate the relationship between auditor independence and audit quality with an interaction coefficient of 0.142. The R-square value increases from 0.621 to 0.712 due to the moderating effect. This study implies that public accounting firms need to develop comprehensive strategies to enhance competence, maintain independence, and foster auditors’ professional skepticism in order to achieve optimal audit quality.

Analysis Of Accounting Information System Output Based On Consistency Of Financial Report Presentation Ratu Munawarah; Ratih Kusumastuti; Achmad Hizazi
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.v5i01.2693

This study aims to analyze the quality of Accounting Information Systems (AIS) output by focusing on the consistency of financial statement presentation as a key indicator of the reliability of accounting information. Consistency of presentation is an important principle in financial reporting because it allows report users to conduct comparative performance evaluations from period to period. However, in many organizations, especially medium-sized companies and trading companies, variations in formats, account classifications, and differences in recording methods are still found, which affect the comparability of reports. This study uses secondary data in the form of annual financial statements of trading companies that have been published publicly for three consecutive years. The analysis is conducted by assessing the conformity between presentation standards for each period, the stability of the use of accounting methods, and the uniformity of account classifications produced by the AIS. The results of this study indicate that the consistency of financial statement presentation is largely determined by the quality of the AIS design, the company's level of compliance with accounting standards, and the effectiveness of the data input process. Several companies demonstrated a high level of consistency, characterized by similarities in report structure and measurement methods across periods. Conversely, companies that experienced changes in report formats and variations in account classifications showed that their AIS output was not optimal in maintaining report comparability. These findings indicate the importance of improving the input process by system users, strengthening internal control procedures, and updating the system to ensure that the AIS is capable of producing reliable and consistent financial reports. This study provides a practical contribution to companies in evaluating AIS performance and serves as a basis for recommendations to improve the quality of financial reporting in the future.

Quality of Academic Administration Services at the Faculty of Social Sciences Gorontalo State University: Analysis with the SERVQUAL Model Rahman H. Lahabu; Asna Aneta; Juriko Abdussamad; Irawaty Igirisa; Fenti Prihatini Tui; Rustam Tohopi
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.v5i01.2694

Academic administration services are a central element in supporting the smooth educational process in higher education because it is the entrance to all student academic activities. This study aims to describe the quality of academic administration services at the Faculty of Social Sciences, Gorontalo State University using the SERVQUAL model. The research approach is qualitative with interview, observation, and documentation techniques. The results show that the reliability and physical evidence of the service are good, but responsiveness, reassurance, and empathy need to be improved especially in periods of high workload. The research recommends optimizing SOPs, increasing human resource capacity, and digitizing services to improve the quality of academic administration services.

Digital Marketing Strategy: A Hybrid Systematic Literature Review and Bibliometric Analysis from the Scopus Database Nanik Wahyuningtiyas; Sudarmiatin; Agus Hermawan
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.v5i01.2702

This paper explores the key elements and challenges of digital marketing strategies, focusing on how businesses, particularly SMEs, can effectively navigate the evolving digital landscape. A systematic literature review and bibliometric analysis of 280 articles from the Scopus database were conducted to identify trends, challenges, and gaps in digital marketing strategies. The study finds that digital marketing strategies are critical due to technological advances and shifting consumer behaviors. Challenges include ROI measurement, data privacy, and the integration of emerging technologies like AI and big data. This paper provides valuable insights into the evolution of digital marketing, emphasizing the need for businesses to adapt to new technologies and ethical considerations

A Literature Review of The Effect of Work-Life Balance Towards Employee Performance Putri Fasya, Velicia; Elliv Hidayatul Lailiyah
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.v5i01.2703

With Generation Z entering the workforce, they bring a new perspective to their work expectations, prioritizing balance and flexibility in their work. This literature review has the purpose of analyzing any impact from Work-life balance towards performance by employee in companies nowadays. By examining 10 recently empirical studies conducted across various sectors also geographical contexts, this study provides consistent evidence of a true and significantally association between WLB and employee performance. Work–life balance reflects individuals’ capacity to manage work-related demands alongside personal responsibilities and is widely recognized as a key factor in fostering a healthy, productive, and sustainable work environment. These findings confirm that organizations that effectively implement WLB policies are able to boost employee well-being and also boost their quality work. Therefore, work–life balance needs to be prioritized as part of human resource management strategies to support improved employee performance and organizational or company sustainability. This review provides a conceptual contribution to companies and researchers in understanding the necessity of Work–life balance become main aspect for improving employee quality of work.

The Effect of Auditor Competence and Auditor Independence on Audit Quality with Professional Skepticism as a Moderating Variable Mega Nasution; Mona Eftarina; Harti Budi Yanti
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.v5i01.2715

This study aims to examine the effect of auditor competence, independence, and professionalism on audit quality, with evidence competence acting as a mediating variable. The research adopts a quantitative approach using a survey method. Data were collected through questionnaires distributed to auditors working in public accounting firms. The research population comprises all auditors employed at public accounting firms located in the DKI Jakarta and Tangerang regions. Based on 2024 data, there are 187 public accounting firms with approximately 2,340 auditors. Using the Slovin formula with a 5% margin of error, a sample of 342 respondents was determined. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings indicate that audit quality is strongly influenced by auditor competence and independence, both of which have a positive and significant direct effect on audit quality, while professionalism does not show a significant direct effect. Furthermore, evidence competence plays a crucial mediating role by significantly strengthening the effects of competence, independence, and professionalism on audit quality

Analysis Of Evizia Effectiveness In The Process Of Recording And Processing Doctors' Medical Services Towards The Automation Of The Financial Reporting Process Of Jih Hospital, Yogyakarta Adira Valda Khakim; Nurfauziah
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.v5i01.2732

This study aims to analyze the effectiveness of the Evizia Information System in recording and managing doctors' medical services and its impact on the automation of financial reporting processes at JIH Hospital, Yogyakarta. Using a qualitative research method based on the DeLone and McLean Information System Success Model, data were collected through interviews and observation.. The findings reveal that Evizia has improved the efficiency of recording processes and data accuracy, replacing manual methods with digital solutions; however, it still faces issues such as limited automation, unstable internet connectivity, and lack of formal user training. Despite being regularly used and integrated into hospital workflows, user satisfaction remains moderate due to incomplete system functionalities and reliance on IT support. These results suggest that while Evizia contributes positively to transparency and time efficiency, further system development is necessary to enhance decision-making capabilities and fully realize its strategic benefits for hospital financial management. The study implies that investing in infrastructure, training, and feature integration is crucial for optimizing hospital information systems.

The Economic Prospects of Fisher-Laborers Amidst Climate Dynamics: From Vulnerability to Decent Conditions (Case Study of Tambakrejo Fishers, Semarang City) Indah Susilowati; Siti Nur Arofah; Hira Davika; Silviana Ika Susanti
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.v5i01.2736

The fisheries sector plays a crucial role in global economic development, particularly for food security and the well-being of coastal communities. It is a cornerstone of national economic development for citizens whose economic growth depends on the primary sector. In the context of fisheries, vulnerability arises from a combination of biophysical factors such as increased frequency of natural disasters, extreme weather changes, and oceanographic dynamics, all of which are beyond human control. Tropical coastal ecosystems are experiencing significant ecological stress as a direct consequence of atmospheric warming. The economic vulnerability of coastal communities is not only triggered by environmental aspects due to climate change, but is also caused by socio-economic factors, institutional access, fishing technology, and local social structures, which either strengthen or weaken the level of vulnerability. The environmental, social, and economic aspects of Tambakrejo fishing laborers' susceptibility might also be examined. The first objective is to explore the resources found in the waters of Tambakrejo; the second objective is to identify fishermen's perceptions of the factors that make them vulnerable; and the third objective is to identify the adaptive capacity of fishermen.The qualitative approach was conducted thru simple triangulation with the assistance of the ATLAS.ti software to address the fourth research objective, which is to analyze strategies that enable fishermen to improve their conditions from vulnerable to sustainable. This research uses primary and secondary data. The respondents in this study consisted of 30 fishermen selected using purposive sampling technique.

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Home Page

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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