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INDONESIA
Indonesian Journal of Economics, Business, Accounting, and Management
ISSN : -     EISSN : 29880211     DOI : -
Core Subject : Economy, Social,
We invite researchers, academics and practitioners to submit research results, internship reports, and business design manuscripts to the Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM). Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) is an open peer-reviewed journal dedicated to the publication of research articles, internship reports, and business design articles of economic, business, accounting and management quality, but not implicitly limited. The peer-review process is applied and ethical consideration is in our best interest. All publications in the Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) are open access which allows articles to be freely available online without any subscription and free of charge. please click here to submit online. The cost of publishing articles can be accessed by clicking here. Acceptance of manuscripts has started from now on. We are waiting for your best manuscripts for quality publications. Thank you
Articles 119 Documents
Research on the Application of Artificial Intelligence for Human Resource Management through Knowledge Resources Harsh, Om Kumar; Harsh, Akhilesh
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 3 No 8 (2025): December 2025
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v3i8.160

Abstract

This theoretical study defines the potential applications of Artificial Intelligence (AI), explicit and tacit knowledge and the respective knowledge reuse for the development of human resource environments. It primarily examines the influence and specific features of Artificial Intelligence (AI), providing an essential understanding of its role in modern organizational contexts. It then analyses the influence of Artificial Intelligence (AI) on improving human resource environments by examining explicit, tacit knowledge, and their reuse. The study then analyses the main bottlenecks and limitations that hinder the optimal integration of Artificial Intelligence (AI)into organizational management practices. Finally, it highlights the Main Advantages of Artificial Intelligence (AI) in human resources strategic development. It has been noted that the management of explicit and tacit knowledge and their reuse benefits establishments or organizations. They result in increased efficiency, including reduced task repetition, followed by improved performance of new employees. These studies adopted a conceptual or theoretical approach and presented an innovative concept for integrating tacit, explicit, and reusable knowledge.
PENGARUH GREEN FINANCING DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA Muhammad Aziz Ramadhani
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 3 No 8 (2025): December 2025
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v3i8.170

Abstract

This study aims to analyze the effect of green financing on profitability and firm value, as well as the role of profitability as a mediating variable in manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative approach using secondary data obtained from annual financial statements and sustainability reports during the 2021–2024 period. The samples were selected using the purposive sampling method and analyzed through multiple linear regression. The results indicate that green financing does not significantly affect profitability or firm value, and profitability does not mediate the relationship between green financing and firm value. These findings suggest that the economic benefits of green financing tend to be long-term and have not been fully reflected in companies’ financial performance or market valuation.
Rural E-Commerce Promoting the Development of Small Holder Farmers in Rivers State, Nigeria Augustine, Adira
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 3 No 8 (2025): December 2025
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v3i8.80

Abstract

Effective rural e-commerce as a factor of development of small holder farmers in the new era has become a fundamental, crucial, and interesting topic for researchers in the past few decades. And in quest to specifically identify its impacts, challenges and platforms responsible for the promotion and development of small holder farmers operating e-commerce in Rivers State Nigeria, a descriptive survey design comprised of 84 rural small holder farmers with a self-made survey questionnaire was adopted. Using Cronbach Alpha Reliability Coefficient tool, and by analyzing the reliability coefficient, Mean, Standard Deviation and Z-test of the hypotheses, the study deduced that small holder farmers in the area utilizes Facebook, Instagram, YouTube and whatsApp as e-commerce platforms that improves farmers income, performance and enhances agricultural development in the area. Finally, the paper put forward suggestive measures hopeful of ensuring sustainable agriculture, promotes and develop e-commerce operation in the study area. Figure 1 Shown below.
Impact of Corporate Culture on Financial Performance:a Study on the Accepted External Commitment Values of Listed Food and Beverage Companies on The Vietnam Stock Market Chau Thi Le, Duyen; Van, Dan Phan; Tuyet, Anh Nguyen Pham; Gia, Thuan Tran; Tran, Luan Ly
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 3 No 8 (2025): December 2025
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v3i8.104

Abstract

This study investigates the impact of external commitment values on business performance, measured by Return on Assets (ROA), for food and beverage companies in Vietnam from 2019 to 2021. Utilizing a quantitative research model, the study analyzes data from 108 annual reports of publicly listed companies on the Vietnamese stock market. The model examines seven externally validated commitment values derived from the annual reports: quality-innovation, economic, customer, people, product, social responsibility, and financial. Findings reveal that quality-innovation, people, and social responsibility values positively influence business performance, whereas economic and customer values have a negative impact.
The Influence of Financial Literacy, Lifestyle, and Use of Financial Technology on Financial Management Behavior of Generation Z Gheovani Dery Setiawan; Ratih Kusumawardhani; Johannes Maysan Damanik
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 4 No 1 (2026): Februari 2026
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v4i1.169

Abstract

This study aims to analyze the influence of financial literacy, lifestyle, and the use of financial technology on financial management behavior among Generation Z students at the Faculty of Economics, Sarjanawiyata Tamansiswa University. This study used a quantitative method with an associative approach. Data were collected through questionnaires distributed to 100 respondents selected using a stratified random sampling technique. Data analysis was carried out using descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression. The results showed that financial literacy and lifestyle had no significant effect on financial management behavior, while the use of financial technology had a positive and significant effect. These findings indicate that the use of financial technology plays an important role in shaping the financial management behavior of Generation Z.
The Nonlinear Relationship Between Inflation and Economic Growth A Macroeconomic Investigation Khaira Rizka Pane; Voni Uviani; Nuraini Asriati; Syamsuri
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 4 No 1 (2026): Februari 2026
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v4i1.172

Abstract

Inflation is a key indicator of a country’s economic stability and is closely linked to economic growth. However, the relationship between inflation and economic growth is not always linear. This study aims to analyze the nonlinear relationship between inflation and economic growth and to identify the threshold level of inflation that affects economic growth. The method used in this study is a literature review, analyzing various empirical studies that discuss the relationship between inflation and economic growth in various countries. The results of the study indicate that low to moderate levels of inflation can have a positive impact on economic growth as they can stimulate production and investment activities. However, when inflation rises beyond a certain threshold, its impact on economic growth becomes negative due to increased economic uncertainty, a decline in purchasing power, and a reduction in investment activity. Therefore, inflation stability is a critical factor in maintaining sustainable economic growth. This study implies that effective monetary policy must maintain inflation at an optimal level to support economic stability and long-term growth.  
An Analysis of Factors Affecting Consumer Intentions Toward Green Products Ika Wulandari Ridwan
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 4 No 1 (2026): Februari 2026
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v4i1.173

Abstract

This study aims to examine the factors influencing consumers’ intention to use green products. A quantitative research approach was employed, involving 300 respondents who are users of Philips MyCare LED Bulb products. Data were analyzed using descriptive statistical analysis, Structural Equation Modeling (SEM), and Partial Least Squares (PLS). The results indicate that social approval has a positive effect on consumer attitudes and also positively influences behavioral intention. Ease of use has a positive and significant effect on consumer attitudes; however, its effect on behavioral intention is positive but not significant. Perceived risk is found to have a positive effect on both consumer attitudes and behavioral intention. Furthermore, consumer attitude has a positive and significant effect on behavioral intention. These findings provide insights into the key determinants of consumer intention in adopting environmentally friendly products, highlighting the importance of social influence, usability, and perceived risk in shaping attitudes and behavioral intentions.
Analysis of Ease of Use as a Moderating Variable in Factors Influencing Behavioral Intention to Use Green Product Innovation Intan Mahalayati
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 4 No 1 (2026): Februari 2026
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v4i1.174

Abstract

This study examines the factors influencing consumer behavioral intention to adopt green products, focusing on the moderating role of perceived ease of use. Using a sample of 300 respondents, the research analyzes the effects of perceived relative advantage, compatibility, complexity, trialability, observability, and ease of use on behavioral intention to adopt Philips MyCare LED bulbs. Data analysis was conducted using multiple linear regression and moderation testing in SPSS. Results indicate that all factors positively influence behavioral intention, and perceived ease of use strengthens the relationships between the independent variables and behavioral intention. The model explains 66% of behavioral intention variance, suggesting strong predictive power. The findings offer theoretical contributions to green innovation adoption literature and practical guidance for companies developing environmentally friendly products, emphasizing ease of use, compatibility, and perceived benefits to encourage consumer adoption.
Analysis of the Relationship Between Digital Service Quality, Perceived Value, and Loyalty in the Public Sector: A Study at Social Security Administrator for Employment (BPJS Ketenagakerjaan) Yogyakarta Branch Zikra Merjanti
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 4 No 1 (2026): Februari 2026
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v4i1.175

Abstract

This study examines the relationships among E-S-Qual, perceived value, and customer loyalty among users of the BPJSTKU application at BPJS Ketenagakerjaan Yogyakarta Branch. A quantitative approach was applied, using data collected from 200 respondents through structured questionnaires measured on a five-point Likert scale. The data were analyzed using Structural Equation Modeling (SEM) with AMOS 23. The findings reveal that E-S-Qual has a positive and significant effect on both perceived value and customer loyalty. Additionally, perceived value significantly influences customer loyalty and serves as a mediating variable in the relationship between E-S-Qual and customer loyalty. These results emphasize the critical role of electronic service quality in shaping customer perceptions and strengthening loyalty. This study contributes to the literature by confirming the mediating role of perceived value and offers managerial insights for enhancing digital service performance.

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