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Profixa: International Journal of Economic and Business Research
Published by CV SCRIPTA INTELEKTUAL MANDIRI
ISSN : -     EISSN : 3124372X     DOI : 10.65310
Core Subject :
Profixa: International Journal of Economic and Business Research is a peer-reviewed academic journal dedicated to advancing knowledge in the fields of economics, business, and management. The journal provides an international platform for researchers, academics, practitioners, and policymakers to share original empirical research, theoretical insights, and applied studies that address contemporary economic and business challenges. Profixa welcomes manuscripts in English or Indonesian and emphasizes academic rigor, originality, and relevance. Its scope includes, but is not limited to: economic development and policy, macroeconomics and microeconomics, business and management studies, accounting and finance, entrepreneurship and innovation, marketing, human resource management, digital economy, corporate governance, sustainability, and small and medium enterprise (SME) studies. Published quarterly (January, April, July, October), Profixa operates under an open-access model with no article processing charges (APC). All articles are licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), ensuring free access and the ability to share and adapt the work with proper attribution. By fostering interdisciplinary research and evidence-based perspectives, Profixa aims to support sustainable economic growth, enhance organizational performance, and inform policymaking at both national and international levels.
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Articles 25 Documents
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The Influence of Financial Literacy, Financial Inclusion, Hedonistic Lifestyle, and Peer Groups on the Personal Financial Behavior of Management Students at the Faculty of Economics and Business, University of Mataram Sa’adatallayyali Sa’adatallayyali; Burhanudin Burhanudin
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ey2x4m40

Abstract

This study examines the influence of financial literacy, financial inclusion, hedonistic lifestyle, and peer groups on the personal financial behavior of Management students at the Faculty of Economics and Business, University of Mataram. The research applied a quantitative approach with an associative design involving 170 respondents selected through purposive sampling. Data were collected using structured questionnaires distributed through online platforms and analyzed using Structural Equation Modeling based on Partial Least Squares with SmartPLS 4 software. The findings indicate that financial literacy positively influences personal financial behavior by strengthening financial competence, rational decision making, and financial control. Financial inclusion also demonstrates a positive effect through improved access to formal financial services and digital financial ecosystems. Hedonistic lifestyle negatively affects personal financial behavior because pleasure oriented consumption tendencies encourage impulsive spending and weaken financial discipline. Peer groups exert the strongest positive influence by shaping behavioral adaptation, financial habits, and social norms related to money management. The study confirms that students’ financial behavior is simultaneously influenced by cognitive, social, and behavioral dimensions within contemporary university environments.
Green Human Capital as a Preventive Factor of Climate Anxiety in the Workplace: A Phenomenological Study Among Generation Z Employees Randika Shafly Fawwaz; Eva Fachria; Reni Nur Arifah
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/6vybds06

Abstract

This study investigates the role of Green Human Capital as a preventive factor in reducing climate related psychological vulnerability among Generation Z employees within contemporary workplace environments. The research applies a qualitative phenomenological design to explore how employees interpret environmental uncertainty, sustainability practices, and organizational responsibility through lived workplace experiences. Twelve participants from technology, manufacturing, and service industries were selected using purposive sampling, while data were collected through semi structured in depth interviews and analyzed using phenomenological thematic analysis. The findings reveal that climate related psychological discomfort emerges alongside increasing environmental awareness and perceived organizational responsibility toward sustainability issues. Green Human Capital contributes to emotional adaptation by strengthening environmental understanding, psychological preparedness, resilience, and constructive meaning formation regarding ecological uncertainty. Organizational sustainability culture further reinforces emotional well being through institutional trust, supportive leadership, transparent sustainability communication, and collective environmental engagement. The study demonstrates that sustainability oriented organizational environments function as emotional ecosystems that strengthen employee security, workplace attachment, and psychological resilience. These findings extend Green Human Capital literature by emphasizing its psychological and organizational significance beyond environmental performance and sustainability management.
The Influence of Live Streaming Shopping, Content Quality, and Customer Engagement on Purchase Intention with Consumer Trust as an Intervening Variable on Tiktok Shop Consumers Ifani Wahyururiasanti; Lidhiatul Izzah; I Made Suparta; Ida Bagus Cempena
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/1hvc7h44

Abstract

This study examines the rapid evolution of TikTok Shop in Indonesia, which has transformed into one of the largest social commerce markets in Southeast Asia through the integration of entertainment and e-commerce. The research aims to analyze the impact of live streaming shopping, content quality, and customer engagement on consumer trust and purchase intention. Using a quantitative methodology, data were collected from 125 TikTok Shop consumers in Surabaya and analyzed using Partial Least Square (PLS). The results demonstrate that all seven proposed hypotheses are significantly supported, with live streaming shopping emerging as the most dominant factor in building trust and driving purchase intention due to its transparent, real-time interactive nature. Theoretically, these findings validate the Stimulus-Organism-Response (SOR) and Social Exchange Theory (SET) frameworks in the context of digital social commerce. The study concludes that a synergy between seller credibility, aesthetic information, and active audience participation is crucial for commercial success, suggesting that TikTok Shop prioritize the optimization of live streaming features and authentic content to mitigate perceived transactional risks.
Activity-Based Costing and Profitability A Hybrid Systematic Literature Review and Bibliometric Analysis Kharimah Murni; Yuliusman Yuliusman; Wirmi Eka Putra; Fredy Olimsar
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/7a5r3419

Abstract

This study employs a systematic literature review integrated with bibliometric analysis to examine the intellectual structure, conceptual evolution, and emerging research trends in the intersection of Activity-Based Costing, profitability, and firm value. Adhering to the PRISMA framework, peer-reviewed articles indexed in the Scopus database, published up to May 2026 and written in English, were systematically identified, screened, and synthesized. Bibliometric techniques facilitated through VOSviewer software were applied to map citation networks, co-authorship patterns, and keyword co-occurrence structures, thereby enabling a thorough examination of the field's thematic development over time. The review demonstrates that academic interest in the relationship between Activity-Based Costing mechanisms, profitability indicators, and firm value has expanded considerably in recent years. Nevertheless, the existing body of literature remains fragmented across diverse methodological approaches and tends to concentrate on specific costing constructs, particularly time-driven frameworks and overhead allocation methods. Prominent contributors, dominant thematic clusters, and notable research gaps are identified, highlighting the necessity for greater theoretical integration, more rigorous causal research designs, and expanded cross-industry comparative analyses. The combination of systematic review and bibliometric mapping establishes a robust analytical foundation, illuminating the trajectory of this research domain and providing clear direction for future empirical and conceptual contributions to cost management and organizational value-creation scholarship.  
Systematic Literature Review: The Role of Internal Control Systems on Sustainability Disclosure Almira Yumna Putri; Wirmie Eka Putra; Yuliusman Yuliusman; Fredy Olimsar
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/6qjgx748

Abstract

This study employs a bibliometric Systematic Literature Review (SLR) approach to examine the role of internal control systems in sustainability disclosure and to map the development of related research during the 2016–2025 period. The study utilized articles indexed in the Scopus database and other reputable scientific sources by applying purposive sampling techniques. A total of 20 selected articles were analyzed based on publication trends, research sectors, methodologies, and thematic focus. The findings indicate that internal control systems play a significant role in supporting corporate sustainability by enhancing transparency, accountability, reporting integrity, and governance effectiveness. Internal control has evolved from a compliance-oriented mechanism into a strategic instrument for achieving long-term sustainability goals within organizations. The review also reveals that integrating internal control systems with Environmental, Social, and Governance (ESG) strategies, corporate social responsibility (CSR), digital governance, and sustainability accounting systems contributes positively to organizational performance across financial, social, environmental, and governance dimensions. Furthermore, bibliometric mapping demonstrates a significant increase in scholarly attention to this topic, particularly during the 2022–2024 period, reflecting the growing global demand for sustainable business practices and ESG reporting. The study also identifies several research gaps, particularly the limited number of studies conducted in developing countries and the lack of research examining the influence of digital governance, organizational culture, and gender diversity on the effectiveness of internal control systems in sustainability disclosure. Overall, this study provides both theoretical and practical contributions to the development of sustainability governance and highlights future research opportunities in the field of internal control and sustainability disclosure.
A Structural Model of the Influence of Artificial Intelligence Use and Self-Efficacy on Communication Skills Through Critical Thinking Among Economics Education Students at the Faculty of Economics and Business, University of Yogyakarta Aprillia Dwi Handayani; Ahmad Hafidh Saiful Fikri
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/jx2zv617

Abstract

This study examined the structural relationships among Artificial Intelligence use, self efficacy, critical thinking, and communication skills among undergraduate students of the Economics Education Program at the Faculty of Economics and Business, Yogyakarta State University. The study employed a quantitative explanatory approach using an ex post facto design. Data were collected from 249 students through a structured questionnaire based on a five point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling. The findings revealed that Artificial Intelligence use and self efficacy significantly and positively influenced critical thinking. Artificial Intelligence use, self efficacy, and critical thinking also demonstrated significant positive effects on communication skills. Critical thinking emerged as the strongest predictor of communication skills and functioned as a significant mediating variable in the relationships between Artificial Intelligence use and communication skills as well as between self efficacy and communication skills. The results indicate that the effectiveness of Artificial Intelligence in higher education depends not only on technological utilization but also on students’ cognitive capabilities in evaluating, interpreting, and communicating information. The study highlights the strategic importance of integrating Artificial Intelligence supported learning environments with initiatives that strengthen self efficacy and critical thinking to improve students’ academic communication competence.
The Influence of 360-Degree Feedback and Performance Appraisal Fairness on Employee Motivation Eva Fachria
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/xpkj2219

Abstract

This study investigates the influence of 360 degree feedback and performance appraisal fairness on employee motivation to improve performance through the mediating role of Leader Member Exchange. The research adopts a quantitative explanatory approach using Structural Equation Modelling to examine causal relationships among the proposed constructs. Data were collected from 207 employees working in formal sector organizations that implemented 360 degree feedback systems. The findings reveal that 360 degree feedback significantly enhances Leader Member Exchange, while performance appraisal fairness also contributes positively to the quality of supervisor employee relationships. Leader Member Exchange demonstrates a significant positive effect on motivation to improve performance. The mediation analysis further confirms that Leader Member Exchange serves as a significant mechanism linking both 360 degree feedback and performance appraisal fairness with employee motivation. The results indicate that employees are more motivated to improve performance when appraisal practices are perceived as fair and are supported by strong relational exchanges characterized by trust, respect, and support. The study contributes to performance management literature by highlighting the central role of relational dynamics in transforming appraisal practices into motivational outcomes.
Systematic Literature Review: Determinants of Financial Statement Disclosure in Local Governments and Implications for Jambi City Government Mery Rohaya Sihombing; Sri Rahayu; Rico Wijaya
International Journal of Economic and Business Research Vol. 1 No. 2 (2026): : April: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/kmqmhs27

Abstract

Financial statement disclosure is a critical element of public sector accountability and transparency, yet the determinants influencing disclosure quality in local governments remain fragmented across the literature. This study aims to systematically review and synthesize the determinants of local government financial statement disclosure and to derive implications for the Jambi City Government. Using a Systematic Literature Review (SLR) approach, relevant studies were identified from major academic databases and analyzed through thematic synthesis and qualitative content analysis. The findings indicate that disclosure quality is influenced by interconnected factors, including human resource competence, governance quality, internal control systems, audit mechanisms, organizational commitment, information systems, and accounting standards implementation. The review also reveals growing attention to technological and organizational dimensions alongside traditional governance and compliance factors. The synthesis suggests that effective disclosure practices require integrated institutional, managerial, and technological support rather than reliance on regulatory compliance alone. The study contributes by providing a comprehensive framework of disclosure determinants and offering evidence-based insights for strengthening financial transparency and accountability in local governments.
Customer Satisfaction with PLN Mobile Application at PT PLN (Persero) ULP Samarinda Ilir: A Qualitative Study Darmawan Aprianto; Martin Pongsonggo; I Made Suparta; Endah Budiarti
International Journal of Economic and Business Research Vol. 1 No. 3 (2026): : July: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/za2acq87

Abstract

PLN Mobile is a digital service platform developed by PT PLN (Persero) to facilitate customer access to electricity services, including bill payments, token purchases, service requests, and complaint handling. Despite supporting the company's digital transformation, users continue to experience system instability, slow response times, login failures, and limited responsiveness of complaint features. This study aims to analyze customer satisfaction with the PLN Mobile application among users of PT PLN (Persero) ULP Samarinda Ilir by examining perceived usefulness, ease of use, system quality, and service quality. A qualitative case study approach was employed. Data were collected through in-depth interviews, observations, and documentation involving 15 customers selected using purposive sampling. Data were analyzed using the Miles and Huberman interactive model and thematic coding. The findings indicate that users are generally satisfied with PLN Mobile, with perceived usefulness emerging as the strongest determinant of satisfaction due to its convenience, time efficiency, and accessibility. However, system quality remains the primary challenge because of application errors, slow performance, and login disruptions. The study concludes that while PLN Mobile provides substantial functional benefits, improvements in system reliability, complaint responsiveness, and feature optimization are essential to enhance customer satisfaction and encourage sustained application use.
Analysis of Consumer Attitudes, Purchasing Patterns, and Consumption Patterns in Choosing Broiler Chicken and/or Local Chicken in Natar District, South Lampung Regency Navarina Ajeng Pratiwi; Firdasari Firdasari; Adia Nugraha
International Journal of Economic and Business Research Vol. 1 No. 3 (2026): : July: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/zg2vzm66

Abstract

This empirical study examines the structural interplay among consumer attitudes, purchasing patterns, and domestic consumption trajectories in selecting broiler and local chicken within Natar District, South Lampung Regency. Utilizing a cross sectional survey design with sixty household food decision makers selected via accidental sampling at traditional and modern retail hubs, primary behavioral datasets were collected and evaluated through the Multiattribute Fishbein model alongside descriptive statistical processing. The empirical results demonstrate that consumer attitudes toward both poultry variants fall into the moderately favorable category, with total attitude scores reaching 120.99 for broiler chicken and 121.68 for local chicken. Broiler chicken exhibits superior performance in economic accessibility, market availability, and muscle fiber tenderness, while local chicken is favored for taste authenticity, nutrient density, and health safety. Purchasing and consumption patterns indicate a balanced reliance on traditional and modern market channels, with broiler chicken functioning as the dominant weekly protein staple owing to intensive regional supply trajectories, short preparation cycles, and clear sensory preferences for fried thigh and breast cuts.  

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