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Contact Name
Arif Hartono
Contact Email
arif.hartono@seb.co.id
Phone
+6282112414180
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Editorial Address
Pundong I, Tirtoadi, Mlati, Sleman, DIY 55287
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Daerah istimewa yogyakarta
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 130 Documents
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.
Central Bank-Led Fintech Competition and Bank Digital Transformation in Cambodia: Evidence from Bakong, Khqr, and Interoperable Payment Infrastructure: Evidence From Bakong, Khqr, and Interoperable Payment Infrastructure Sam Ean Lay; Vuddneath Som; Sothearak; Sophat Phon; Pidor Ngin
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 4 No 2 (2026): April 2026
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v4i2.176

Abstract

This article examines how fintech competition has reshaped financial intermediation in Cambodia and how incumbent commercial banks have responded to central-bank-led interoperable payment infrastructure. Using a qualitative explanatory case-study design and documentary analysis of policy documents, official payment-system statistics, institutional reports, and peer-reviewed research, the study analyzes Bakong, KHQR, and the broader digital payments ecosystem as public infrastructure shaping private financial-sector transformation. The findings show that Cambodia’s fintech evolution is better understood as state-enabled restructuring of the competitive field than as simple displacement of banks by fintech entrants. By the end of 2023, Cambodia recorded 19.7 million e-wallet accounts, 601.3 million payment-service-provider transactions, and USD 75.8 billion in payment-service value, while Bakong had 74 members, approximately 19.5 million connected accounts, and 200.93 million cumulative transactions. The Cambodian case demonstrates that public payment rails can intensify competition while reducing fragmentation, but sustainable gains depend on financial literacy, cybersecurity, data governance, institutional capability, and proportionate regulation.
The Effect of Capital Structure and Dividend Policy on Firm Value with Good Corporate Governance as a Moderating Variables in Financial Sector Companies Nikita Eka Silviana; Sri Hermuningsih; Ratih Kusumawardhani
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 4 No 2 (2026): April 2026
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v4i2.177

Abstract

This study aims to examine the effects of capital structure (debt to asset ratio) and dividend policy (dividend payout ratio) on firm value (price to book value) for financial sector companies listed on the IDX during 2020-2024, with managerial ownership as a moderating proxy for good corporate governance. A quantitative approach using secondary annual financial statement data and purposive sampling produced 32 companies and 160 observations over five years. Data were analyzed using multiple linear regression and moderated regression analysis in SPSS 27. Result indicate that dividend payout ratio has a significant positive effect on firm value, while debt to assets ratio is not significant. Managerial ownership strengthens the positive relationship between dividend policy and firm value but does not moderate the effect between capital structure on firm value. The findings underscore the importance of dividend policy and managerial governance in enhancing firm value in Indonesian financial sector.
Impact of Digital Transformation on Reducing Money Laundering Kadhim H. Hamad
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 4 No 2 (2026): April 2026
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v4i2.178

Abstract

Digital transformation has become an important strategy for improving banking efficiency, transparency, and risk management. Meanwhile, money laundering remains a major challenge that threatens financial system stability. This study examines the impact of digital transformation on reducing money laundering in government and private banks in Babylon Governorate, Iraq. A quantitative descriptive-analytical approach was applied using questionnaire data collected from 100 bank employees. Data were analyzed using SPSS through descriptive analysis, one-sample t-test, and Pearson correlation analysis. The results indicate that digital transformation implementation has reached a significant level and contributes positively to reducing money laundering activities. The findings highlight the importance of digital infrastructure, employee capabilities, and technology-based monitoring systems in strengthening anti-money laundering practices in banking institutions.
Understanding Investment Intention in Digital Gold Investment Applications: A Prospect Theory Perspective Enggar Kartika Cahyaning
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 4 No 2 (2026): April 2026
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v4i2.179

Abstract

This study investigates the factors influencing investment intention toward digital gold investment applications from the perspective of Prospect Theory. A quantitative approach was employed by distributing an online questionnaire to 200 respondents who had experience using digital gold investment applications. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The findings reveal that financial literacy positively and significantly influences perceived benefit and investment attitude. Perceived benefit also has a significant positive effect on investment attitude. Furthermore, investment attitude and trust significantly enhance investment intention toward digital gold investment applications. These findings suggest that improving financial literacy, strengthening customers’ perceived benefits, and fostering trust are essential for encouraging greater investment intention in digital gold investment platforms.
Behavioral Factors Influencing Borrowing Intention Toward Online Lending Applications: A Prospect Theory Perspective Kashari; Wanda Khairun Nasirin; Yasintha Wahida Tiana
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 4 No 2 (2026): April 2026
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v4i2.180

Abstract

This study examines the factors influencing borrowing intention toward online lending applications based on Prospect Theory. A quantitative approach was employed using a structured online questionnaire distributed through Google Forms. Data were collected from 300 respondents selected using purposive sampling, consisting of individuals who had previously used or were familiar with online lending applications. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The findings indicate that financial literacy positively and significantly affects perceived benefit, borrowing attitude, and borrowing intention. Perceived benefit also positively influences borrowing attitude and borrowing intention, while borrowing attitude significantly enhances borrowing intention. These findings demonstrate that Prospect Theory effectively explains borrowers' behavioral intentions toward online lending applications by emphasizing the roles of financial literacy, perceived benefit, and borrowing attitude in shaping borrowing decisions. Theoretically, this study extends the application of Prospect Theory to digital borrowing by demonstrating that financial literacy shapes borrowing intention both directly and through perceived benefit and borrowing attitude, while practically highlighting the importance of financial education and transparent digital lending design in promoting informed borrowing decisions.
Determinants of Consumer Acceptance of AI-Powered Virtual Try-On Technology in Online Fashion Commerce: An Extended Technology Acceptance Model Approach Dheti Septiana; Ayu Fitri Rosianie; Nurul Maghfirotul Jannah
Indonesian Journal of Economics, Business, Accounting, and Management (IJEBAM) Vol 4 No 3 (2026): June 2026
Publisher : PT SOLUSI EDUKASI BERDIKARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63901/ijebam.v4i3.181

Abstract

AI-powered virtual try-on technology has emerged as an innovative solution to enhance online fashion shopping experiences. This study aims to examine consumer acceptance of virtual try-on technology by extending the Technology Acceptance Model (TAM) with perceived realism, perceived enjoyment, and trust. A quantitative approach was conducted using data from 500 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results indicate that perceived realism significantly influences perceived usefulness and trust. Moreover, perceived enjoyment and perceived usefulness positively affect attitude toward virtual try-on, while attitude and trust significantly influence purchase intention. This study emphasizes the importance of realistic, enjoyable, and trustworthy AI-based shopping experiences in increasing consumer adoption of virtual try-on technology.

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