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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,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 90 Documents
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Business Sustainability Transformation in Creative Culinary SMEs in Surakarta City Utami, Indah Wahyu; Hastuti, Indra; Ardiyanto, Marta; Saputri, Lisa Nur Savira Dewi; Adirangga, Ihsan Kandung
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.v7i2.3194

Abstract

The creative industry is one of the strategic sectors that can significantly drive national economic growth. In this context, Micro, Small, and Medium Enterprises (MSMEs) operating in the creative industry, particularly the culinary sector, demonstrate great potential in creating economic value while also opening up employment opportunities. This study aims to develop a business sustainability model for creative industry MSMEs through business diversification and the implementation of environmentally friendly human resource management practices. The research focuses on culinary sector MSMEs in the city of Surakarta as a representation of the rapidly growing and highly competitive creative industry. Data collection methods include literature review, surveys, and interviews with culinary sector MSMEs in the city of Surakarta. The results of this study are expected to contribute theoretically to the development of a business sustainability model and serve as a practical guide for SMEs in enhancing the resilience and sustainability of their businesses amid the dynamic, competitive, and sustainable business environment
Enhancing Performance Through Work-Life Balance and Work Engagement: A Systematic Review in the Manufacturing Sector M. Romanda Akbar
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 1 (2026): January 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i1.3329

Abstract

This study systematically reviews the empirical and conceptual literature to examine how Work-Life Balance (WLB) and Work Engagement (WE) collectively affect employee performance in the manufacturing sector. Using the PRISMA method, nineteen relevant studies published between 2020 and 2025 were analyzed from the Scopus, Emerald, and Google Scholar databases. The research findings revealed that WLB contributes positively to employee performance by reducing stress, increasing satisfaction, and maintaining productivity, while WE mediate these relationships through increased motivation, enthusiasm, and dedication. This review highlights that integrating flexible work arrangements, psychological development programs, and supportive supervision can optimize WLB and WE outcomes. Furthermore, the implementation of environmentally friendly human resource management practices strengthens sustainable engagement and performance. Despite having positive relationships, variations across cultural and industrial contexts demonstrate the need for longitudinal and experimental research. The study provides theoretical insights into the human factors that drive manufacturing excellence and practical recommendations for organizations to design integrated strategies that improve sustainable performance.
POWER, EGO, AND POLITICAL EMBEDDEDNESS: EXPLAINING TAX AVOIDANCE IN INDONESIAN MINING COMPANIES Supriatiningsih Supriatiningsih; Nova Rini; Pandaya Pandaya; Hidayat Darwis; Luckman Ibrahim
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 2 (2026): July 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i2.3313

Abstract

This study examines the effect of opportunity and ego on tax avoidance and investigates the moderating role of collusion in mining companies in Indonesia within the framework of agency theory. The research population consists of 46 mining firms listed on the Indonesia Stock Exchange, using secondary data from annual reports accessed via the official exchange website (www.idx.co.id). Panel data regression is employed as the analytical technique, with data processed using Stata 17. The findings reveal that opportunity and ego do not exert a direct and significant influence on tax avoidance, suggesting that existing regulations, monitoring mechanisms, and corporate governance practices are effective in constraining opportunistic managerial behavior. However, collusion functions as a significant moderating variable: it weakens the relationship between opportunity and tax avoidance while simultaneously strengthening the effect of ego on tax avoidance. These results indicate that tax avoidance practices are more likely to emerge when individual psychological factors, particularly managerial ego, are reinforced by unethical collaborative arrangements that undermine the effectiveness of monitoring mechanisms between agents and principals.
Cultural values, status signalling and quiet luxury adoption in collectivist emerging markets Cut Kesuma Pahlufi; Muhammad Dharma Tuah Putra Nasution
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 1 (2026): January 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i1.3464

Abstract

Purpose: Existing status signalling frameworks, developed within individualistic cultural contexts, cannot predict luxury consumption in collectivist societies, where affluent consumers favour understated expressions despite possessing both the economic means and the social motivation to signal status conspicuously.Design/methodology/approach: We develop Cultural Signalling Adaptation Theory by integrating status signalling theory, cultural values research, and acculturation mechanisms, illustrated through Indonesia as a collectivist emerging market case study.Findings: The framework identifies four mechanisms through which cultural values reshape luxury signalling: cultural filtering, which suppresses materialist motivation; identity protection, which generates resistance to culturally incongruent consumption; bicultural competence, which enables navigation between global sophistication Research limitations/implications: The framework is conceptual and requires empirical validation across diverse collectivist markets. Priority directions include scale development for cultural adaptation strategies, boundary condition testing across Southeast and South Asian contexts, and longitudinal tracking of adaptation patterns.Practical implications: Luxury brands should emphasise cultural sensitivity, quality craftsmanship, and community-oriented positioning over status symbolism, with segmentation based on cultural adaptation approaches rather than economic capability alone.         Originality/value: This paper extends signalling theory beyond individualistic assumptions by demonstrating cultural moderation of the wealth-status relationship
Going Concern Opinion: A Signaling Theory Perspective Nyimas alya tiara putri; Khairudin
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 2 (2026): July 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i2.3465

Abstract

This study examines the factors influencing the issuance of going-concern audit opinions in companies listed on the Indonesia Stock Exchange. The phenomenon of a number of companies being delisted from the Indonesia Stock Exchange indicates problems related to the business continuity of public companies. This condition emphasizes the importance of the going-concern opinion as an early signal for investors and stakeholders regarding the company's ability to maintain its operational continuity. Therefore, this study aims to analyze the influence of audit quality, debt ratio, company size, and financial distress on going-concern opinions. The novelty of this study lies in testing the determinants of going-concern opinions using a sample of cross-sector companies on the IDX with the most recent observation period. This study uses a quantitative method with secondary data in the form of financial statements and independent auditor reports for the period 2021–2024. Data analysis was performed using logistic regression. The results show that audit quality, debt ratio , and financial distress have a positive and significant effect on going-concern opinions , while company size has no significant effect. Simultaneously, all independent variables have a significant effect on going-concern opinions
Analysis of Creativity Management in Achieving Maximum Human Resource Productivity Djunarto; Nanda Ravenska; Teni Listiani; Herty Ramayanti Sinaga; Gusti Noorlitaria Achmad
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 2 (2026): July 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i2.3470

Abstract

Creativity management and human resource productivity are crucial pillars that determine the sustainability and competitiveness of an organization in this dynamic modern era. Balancing these two elements requires a holistic leadership approach, where decision-makers focus not only on the quantity of work output but also on the quality of innovative ideas generated. The purpose of this study is to analyze creativity management in achieving maximum human resource productivity. This research uses narrative research. This narrative is supported by secondary data sources, such as books and journals. The results of this study indicate that creativity management is no longer simply facilitating unique ideas, but rather a strategic approach to converting employees' cognitive potential into high-value output. In the context of achieving maximum human resource productivity, creativity acts as a catalyst for efficiency, problem-solving, and process innovation. To transform creativity into real productivity, management must manage three things are the work environment, flexible work design, and an appropriate reward system
How Work Motivation Shapes the Effects of Leadership, Compensation, and Job Satisfaction on Employee Performance: Evidence from Timor-Leste Veronica Sunarto Ximenes; Miswanto Miswanto; Titik Kusmantini
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 2 (2026): July 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i2.3471

Abstract

Employee performance is widely recognized as a key determinant of organizational effectiveness, yet empirical evidence on the roles of leadership style, compensation, job satisfaction, and work motivation remains inconclusive. This study examines the effects of leadership style, compensation, and job satisfaction on employee performance and evaluates the moderating role of work motivation. A quantitative explanatory design was employed using survey data collected from 200 employees of organizations in Timor-Leste through purposive sampling. The hypotheses were tested using Moderated Regression Analysis (MRA). The results show that leadership style and compensation have positive and significant effects on employee performance, whereas job satisfaction does not significantly influence performance. Work motivation strengthens the positive effects of leadership style and compensation, indicating that motivated employees benefit more from effective leadership and equitable compensation. By contrast, work motivation weakens the relationship between job satisfaction and employee performance, suggesting that highly motivated employees rely less on job satisfaction to sustain their performance. These findings extend Social Exchange Theory by showing that the role of work motivation depends on the organizational context and the antecedents of employee performance.
The Influence of Company Size, Leverage, and Ownership Concentration on Audit Report Lag Nurul Pratiwi; Mazda Eko Sri Tjahjono; Tri Wahyudi
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 1 (2026): January 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i1.3479

Abstract

This study aims to analyze the effect of company size, leverage, and ownership concentration on audit report lag. The research objects used in this study are Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This study employs a quantitative approach with secondary data sources consisting of audited annual financial statements and annual reports obtained through the official website (www.idx.co.id). The research sample was selected using a purposive sampling method, resulting in 305 observational data  from 61 companies. The analytical technique employed was panel data regression analysis using EViews 12. The results show that company size and ownership concentration have a negative and significant effect on audit report lag. These findings indicate that large-scale companies possess operational advantages, and majority shareholders with high ownership concentration exert substantial control over the company, thereby enabling faster completion of the audit report lag. However, leverage does not have a significant effect on audit report lag. This result suggests that the level of corporate debt does not influence the length of the audit report lag, as auditors work in accordance with applicable professional standards
Audit Committee Characteristics, Board Size, and Audit Report Lag: The Role of Ownership Concentration Shanaya Alayka; Mazda Eko Sri Tjahjono; Muhammad Nawawi
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 1 (2026): January 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i1.3480

Abstract

Timely audited financial statements are essential for market discipline, yet Indonesian property and real-estate firms still show substantial variation in audit completion time. Using ownership concentration as a moderator variable, this study investigates at how audit report lag is affected by the frequency of audit committee meetings, audit committee expertise, and board size. Property and real estate firms listed between 2020 and 2024 on the Indonesia Stock Exchange (IDX) are the subject of the study. Secondary data was gathered from audited annual financial statements and annual reports using a quantitative method. 305 observations from 61 businesses chosen by purposive sampling. Panel data regression and Moderated Regression Analysis (MRA) using EViews 12 were used to analyze the data. The results show that while audit committee expertise and board size have a significant positive impact on audit report lag, the number of audit committee meetings has a negative but insignificant effect. Additionally, the association between audit committee expertise and audit report lag, as well as the frequency of audit committee meetings, is strengthened by ownership concentration. On the other hand, the association between the size of the board size and audit report lag is weakened by ownership concentration. These results emphasize how crucial ownership concentration is in determining how well corporate governance systems work to increase audit timeliness.
Machiavellianism, Internal Locus of Control, and Time Pressure as Correlates of Dysfunctional Audit Behavior at a Government Inspectorate Zakia Amanda Zais; Mazda Eko Sri Tjahjono; Sabaruddinsah
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 1 (2026): January 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i1.3481

Abstract

Dysfunctional audit behavior can weaken evidence quality and public accountability. This study examines the associations of machiavellianism, internal locus of control, and time pressure with dysfunctional audit behavior among government internal-audit personnel in Banten Province, Indonesia. An attempted census invited 110 eligible personnel and produced 71 usable questionnaires collected from 8 to 22 April 2026. Multiple regression yielded a significant model, F (3, 67) = 21.009, p < .001, R² = .485. Machiavellianism (β = .300, p = .005) and time pressure (β = .496, p < .001) were positively associated with dysfunctional behavior, whereas internal locus of control was not significant (β = -.021, p = .824). Inspectorates should combine ethical supervision with realistic workload and time-budget controls.

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