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Nia D Simanjuntak
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admin@multitechpublisher.com
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INDONESIA
International Journal of Economics, Business Management and Accounting
Published by MULTITECH PUBLISHER
ISSN : -     EISSN : 30326028     DOI : https://doi.org/10.59890/ijebma.v6i2
Core Subject : Economy, Science,
International Journal of Economics, Business Management and Accounting (IJEBMA) is a research journal in the discipline of economics, business, management, information management, and accounting which is aimed to contribute to a novelty or state-of-the-art academic development or real-world business applications or both. This journal encompasses original research articles, including Economics, Business, management, Accounting, Finance, Behavioral Accounting, Accounting Management, information management, business Ethics, and entrepreneurship. IJEBMA is published by Multitech Publisher twice a year (January and July).
Articles 81 Documents
Qualitative Insights Into Consumer Satisfaction Strategies at Padma Hotel Semarang: The Role of Facilities and Services Berliana, Ina; Wijoyo, Tuwuh Adhistyo
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 1 (2025): January 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i1.2855

Abstract

This research aims to explore the strategies employed by Padma Hotel Semarang to enhance consumer satisfaction through its facilities and services, with a focus on identifying the key factors that contribute to a superior guest experience. Using a qualitative research approach, data was collected through semi-structured interviews with heads of department, including the Front Office Manager, Marketing Manager, and Food and Beverage Manager, as well as non-participant observations within the hotel’s key operational areas. The study highlights the importance of high-quality facility management, personalized service delivery, integrated marketing strategies, and effective cross-departmental collaboration in shaping guest satisfaction. The findings reveal that Padma Hotel Semarang’s commitment to maintaining excellent facilities, offering tailored services, utilizing customer feedback, and fostering collaboration across departments contributes significantly to a positive guest experience. This research provides valuable insights for hotel management professionals seeking to improve service quality and customer loyalty. The originality of this study lies in its focus on qualitative insights from department heads, offering a deeper understanding of the strategies behind consumer satisfaction in a luxury hotel setting
The Significance of Leadership Style, Organizational Culture and Organizational Citizenship Behavior on Employee Performance: A Quantitative Approach with a Descriptive Method at PT Tunas Digital Indonesia Chaerunnisa, Indah; Hasan, Diana
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 1 (2025): January 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i1.2856

Abstract

This research aims to explore the impact of leadership style, organizational culture, and organizational citizenship behavior on employee performance at PT Tunas Digital Indonesia. A quantitative approach with a descriptive method was applied in this study. Data collection was conducted by distributing questionnaires to 56 respondents. The findings reveal that at PT Tunas Digital Indonesia, leadership style has a positive yet insignificant influence on employee performance, while organizational culture significantly and positively affects employee performance. Conversely, organizational citizenship behavior does not exhibit any notable or significant effect on employee performance. The study emphasizes the necessity of establishing a supportive organizational culture, encouraging OCB practices, and enhancing leadership strategies. These insights highlight the critical role of fostering a conducive organizational environment, promoting OCB, and refining leadership approaches to improve employee performance
Determinant of Firm Value and the Role of Firm Size as a Moderating Variable: Empirical Evidence from Top 100 Listed Companies in Indonesia Eka, Yuliana Yuspita; Azazi, Anwar; Syahbandi; Wendy; Mustika, Uray Ndaru
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 2 (2025): July 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i2.3091

Abstract

Firm value reflects investors’ confidence in a company’s management capabilities, ultimately affecting their financial returns. Assessing a firm's value is crucial for investment decisions as it shapes investor perceptions. This research aims to examine the influence of profitability, tax planning, and leverage on firm value in Indonesian companies listed on the Kompas 100 index, with firm size as a moderating variable. The samples were selected using purposive sampling, yielding 222 observations from 37 companies. The panel data were analyzed using moderated regression analysis with EViews 13. The findings reveal that whereas leverage has no appreciable beneficial effect on firm value, profitability and tax planning do. Furthermore, firm size significantly moderates these relationships, enhancing the positive effects of profitability and tax planning, and mitigating the negative impact of leverage on firm value. This research implies that in corporate management should prioritize profitability through operational efficiency and sustainable growth strategies, and utilize legal and efficient tax planning to enhance firm value
Impact of Financial Literacy and Attitudes on FEB Untan Students' Financial Management Behavior Dio, Louisio; Listiana, Erna; Syahputri, Anggraini; Giriati; Azazi, Anwar
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 2 (2025): July 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i2.3101

Abstract

Attitudes and financial literacy are increasingly recognized as pivotal factors in shaping responsible financial management behavior among university students. In today’s complex financial environment, where digital transactions and consumer credit are more accessible than ever, equipping students with the right knowledge and mindset has become essential (Lusardi & Mitchell, 2020; OECD, 2023). This study explores the influence of financial literacy and financial attitudes on students' financial behavior, focusing on 217 students from the Economic Education program at FEB Untan, selected through purposive sampling. Data were analyzed using SPSS to ensure statistical reliability. The results indicate that students with higher levels of financial knowledge and more positive financial attitudes demonstrate better financial management practices. Their ability to make informed decisions, budget effectively, and avoid impulsive spending reflects the integration of financial understanding into everyday behavior. These findings underscore the importance of enhancing financial literacy and fostering positive financial attitudes to better prepare students for navigating increasing financial complexities and achieving long-term financial well-being
Optimizing Human Resource Management in the Front Office Department: A Study on Employee Engagement and Service Quality Laia, Serwita; Widagdo, C Susmono
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 2 (2025): July 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i2.3020

Abstract

This research aims to explore how human resource management (HRM) strategies can be optimized to enhance employee engagement and service quality in the front office department of hotels. Using a qualitative research approach, this study collected data through semi-structured interviews with key managerial informants, including the Front Office Manager, Marketing Manager, and Human Resource Manager. The originality of this study lies in its managerial perspective, providing insights into the strategic implementation of HRM practices in hotel front office operations. The findings reveal that training and development, employee motivation and recognition, workload management, and interdepartmental coordination are critical to optimizing HRM in this department. However, challenges such as budget constraints, inconsistent reward systems, high job stress, and communication gaps hinder effectiveness. To address these issues, this study recommends the adoption of technology-driven training solutions, transparent performance-based incentives, AI-driven workforce scheduling, and digital communication platforms to improve service efficiency and employee satisfaction. The value of this research lies in its contribution to hospitality management literature by providing practical recommendations for enhancing HRM strategies in hotel front office operations. Future research should explore longitudinal impacts of HRM strategies, leadership influence on employee engagement, and employee perspectives to further improve workforce management in the hospitality industry
Work Flexibility and Rewards Affect Gen Z Employee Retention Through Job Satisfaction Mediation Lazuardi, Muhammad Abdul Latief; Hasanudin; Yakin, Ikram
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 2 (2025): July 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i2.3057

Abstract

The phenomenon of job hopping is increasingly common among Generation Z, who seek flexible work arrangements, fair rewards, and job satisfaction. In Indonesia, particularly in West Kalimantan, Gen Z dominates the productive-age population, prompting companies to adopt effective retention strategies. This study investigates the effect of work flexibility and rewards on employee retention, with job satisfaction as a mediating variable. The research involved 250 Gen Z employees working in the creative industry companies in West Kalimantan. Respondents were aged 17–28 and had at least six months of work experience, working in hybrid arrangements. Data was collected through an online questionnaire and analyzed using Structural Equation Modeling (SEM) with SmartPLS 4. Results show that both work flexibility and rewards significantly influence employee retention directly and indirectly through job satisfaction. These findings highlight that Gen Z values a supportive, flexible work environment and transparent reward systems. Enhancing job satisfaction is essential for increasing their retention in organizations
The Effect of Digital Marketing and CRM on Repurchase Intention with Customer Experience Mediation at Consina Store Pontianak on Shopee Fauzan, Ahmad Hilmi; Fauzan, Rizky; Fitriana, Ana; Listiana, Erna; Ahmadi
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 2 (2025): July 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i2.3132

Abstract

The rapid development of digital technology has significantly transformed consumer behavior and business practices across various countries, including Indonesia. This study examines the relationship between digital marketing strategies, customer relationship management (CRM), and customer experience in shaping repurchase intention on the Shopee platform, with a specific focus on Consina Store Pontianak. A quantitative approach was employed using a survey design and purposive sampling of 163 respondents who have purchased or plan to purchase products from Consina Store Pontianak via Shopee. Data were collected through Google Forms and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The model assessment included indicator validity, reliability, discriminant validity, and structural analysis to test the relationships between variables using path coefficients, t-statistics, and p-values. The results reveal that digital marketing does not have a direct significant effect on repurchase intention; however, customer experience plays a crucial mediating role between digital marketing, CRM, and repurchase intention. CRM has a strong positive influence on both customer experience and repurchase intention. These findings highlight the importance of personalized customer interactions and effective relationship management in driving purchasing decisions on e-commerce platforms like Shopee. By integrating digital marketing, CRM, and customer experience, this study provides both theoretical and practical contributions for e-commerce business practitioners. The synergy among these three aspects is key to enhancing repurchase intention and maintaining competitive advantage in Indonesia’s digital era
Oil Shocks and Food Inflation in Nigeria: Cointegration and Granger Causality Test Lawali, Lukman; Yusuf, Abdullahi; Maccido, Mustapha
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 2 (2025): July 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i2.3177

Abstract

This study uses monthly time series data from January 2012 to January 2025 to investigate the dynamic relationship between food inflation and shocks to the oil price in Nigeria.  It examines how domestic oil prices, international oil prices (per US dollar), and monetary policy rates affect food inflation using the Johansen Cointegration approach, Vector Error Correction Model (VECM), and Granger Causality tests. The application of cointegration analysis is supported by the unit root tests, which demonstrate that all variables are integrated to order one. According to empirical findings, there is a significant long-run positive relationship between domestic oil prices and food inflation, implying that increases in fuel costs drive food price volatility. In contrast, international oil prices have a small and statistically insignificant long-run effect. The monetary policy rate has an unexpectedly strong positive long-run effect on food inflation, highlighting the limited effectiveness of monetary tightening in addressing cost-push inflation. Granger causality results show a bidirectional causality between domestic oil prices and food inflation, as well as a unidirectional causality between food inflation and the monetary policy rate. According to the study, Nigeria's inflationary pressures are primarily driven by energy-related costs and structural inefficiencies, not monetary factors. As a result, it recommends targeted energy reforms, improved food supply infrastructure, and a coordinated policy response to reduce the inflationary impact of oil price shocks
Corporate Tax Responsibility: Analysis of the Role of Companies in Promoting Sustainable Tax Behavior Firanda, Irfan; Diantimala, Yossi; Meutia, Rita
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 2 (2025): July 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i2.3178

Abstract

This study aims to analyze Corporate Tax Responsibility (CTR) in Indonesia, specifically how companies disclose tax-related information in their reports. This study focuses on a qualitative content analysis of annual reports and financial statements of companies in Indonesia that have reported their finances using eXtensible Business Reporting Language (XBRL) to the Indonesia Stock Exchange (IDX) and the Directorate General of Taxes (DGT) from 2019 to 2023. The results of the study indicate that Indonesian companies are increasingly aware of their role in the national tax system. It was found that the phrase “Tax Policy” appeared most frequently in the reports, followed by “Tax Reconciliation” and “Effective Tax Rate,” which were consistently disclosed. In conclusion, companies in Indonesia largely comply with mandatory reporting requirements and provide technical details in their financial notes. This study recommends that companies provide a more comprehensive narrative about their tax policies and governance
Leveraging Social Media Marketing for Enhanced Brand Visibility and Engagement: A Strategic Approach N.Sangeetha; Priyadharshini, B.Indira
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 2 (2025): July 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i2.3192

Abstract

Businesses now use social media marketing to improve their standing, encourage user involvement, and develop lasting links with consumers. This paper investigates how social media helps to promote brands and keep customers loyal to them. Everything in the paper focuses on major brand strategies companies are adopting, such as tailored content, working with influencers, using shared content, and engaging with online communities to appear more prominently. The study takes a look at Apple’s #ShotOniPhone, Coca-Cola’s “Share a Coke,” and Nike’s “Just Do It” influencer campaign to prove how they create strong outcomes for the organizations. Besides, the manuscript outlines the difficulties brands experience, including receiving too much information, changes in how algorithms work, and maintaining an honest image in front of the public. Since there are new trends like customized AI for marketing, live broadcasting, and online shopping through social media, this paper covers the future outlook of social media marketing and how it affects brand recognition. In brief, using online platforms for marketing calls for continuous adjustment to trends, fitting customers’ needs, and smart use of data to ensure steady growth of the brand