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Profixa: International Journal of Economic and Business Research
Published by CV SCRIPTA INTELEKTUAL MANDIRI
ISSN : -     EISSN : 3124372X     DOI : 10.65310
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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 33 Documents
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Digital Financial Innovation's Impact, Cash Holding, and Investment Efficiency on Firm Size as a Moderating Variable and Firm Value via Financial Flexibility Desita Mustikasari Wijayanti; Imelda Mutiara Chandra; Merryscha Putri Az Zahra; Nina Nor Fadilah; Ulfa Ulfa; Tiffany Shahnaz Wati; Maria Yovita R. Pandin
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/vfs7h611

Abstract

This study aims to examine the effect of Digital Financial Innovation, Cash Holding, and Investment Efficiency on Firm Value, both directly and indirectly through Financial Flexibility as a mediating variable, as well as Firm Size as a moderating variable. A quantitative approach was employed using secondary data from companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. The sample was selected using purposive sampling, resulting in 30 firms with 90 firm-year observations. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS software. The results show that Digital Financial Innovation and Investment Efficiency do not have a significant direct effect on Firm Value, but both have a positive and significant effect on Financial Flexibility. Cash Holding is found to have a positive and significant effect on both Firm Value and Financial Flexibility. However, Financial Flexibility does not significantly affect Firm Value and does not mediate the relationship between the independent variables and Firm Value. Firm Size also has no significant effect on Firm Value and does not moderate the relationship between Financial Flexibility and Firm Value, acting only as a predictor variable. These findings highlight the importance of liquidity management and digital readiness in strengthening corporate financial resilience. Investors should consider liquidity, digital strategy, and financial structure beyond firm size.
The Effect of Macroeconomic Fundamentals, Capital Structure, Good Corporate Governance, and Firm Size on Financial Performance with Earnings Management as an Intervening Variable: Evidence from Primary Consumer Goods Companies Listed on the Indonesia Stock Exchange (2020–2024) Devi Nadia Agustina; Hwihanus Hwihanus
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/ca6cs044

Abstract

This study aims to analyze the effect of macroeconomic fundamentals, capital structure, Good Corporate Governance, and firm size on financial performance with earnings management as an intervening variable in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research applies a quantitative approach using purposive sampling, resulting in a final sample of four companies. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that capital structure has a significant negative effect on financial performance, while firm size has a significant positive effect on earnings management. Macroeconomic fundamentals, Good Corporate Governance, and firm size do not have a significant direct effect on financial performance. In addition, earnings management does not mediate the relationship between macroeconomic fundamentals, capital structure, Good Corporate Governance, and firm size on financial performance, as all indirect effect p-values exceed 0.05. The R-square values indicate that the model explains 22.8% of the variance in earnings management and 49.1% of the variance in financial performance, while the remaining variation is attributable to factors outside the proposed model.    
Analysis of the Level of Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the Quality of MSME Financial Reports in Manado City Jeshlyn Evania Stefanny Rombang; Jenny Morasa; Midian C. Rori
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: 10.65310/85ds8014

Abstract

This study examines the level of implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and its effect on the quality of MSME financial reports in Manado City. A quantitative approach with a causal associative design was employed, using simple linear regression analysis. Primary data were collected through structured questionnaires distributed to 80 MSME owners selected using purposive sampling. The research instrument was evaluated through validity and reliability tests, while the regression model was assessed using classical assumption tests before hypothesis testing. The findings indicate that the implementation of SAK EMKM among MSMEs is generally categorized as good, with an average implementation score of 57.01 out of a maximum of 65, although weaknesses remain in the preparation of Notes to the Financial Statements (CALK). Hypothesis testing reveals that the implementation level of SAK EMKM has a positive and statistically significant effect on the quality of MSME financial reports (t = 11.509; p < 0.001). The coefficient of determination (R² = 0.629) demonstrates that 62.9% of the variation in financial reporting quality is explained by the level of SAK EMKM implementation. These findings highlight the importance of strengthening accounting standard implementation to improve the transparency, reliability, and decision usefulness of MSME financial reporting.
The Effect of Internal Audit on The Quality of Financial Reporting: The Mediating Roles of Internal Control and Management Accountability in Private Hospitals in Lumajang Regency, Indonesia Jumkhairiyah Jumkhairiyah; Agung Budi Sulistyo; Ahmad Roziq
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/jstae912

Abstract

This study examines the effect of Internal Audit on Financial Reporting Quality, both directly and indirectly through the mediating roles of Internal Control and Management Accountability, in private hospitals in Lumajang Regency, Indonesia, that have implemented the Hospital Management Information System (SIMRS). An explanatory quantitative design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Primary data were collected through questionnaires from 55 respondents selected using purposive sampling from six private hospitals, including finance staff, Internal Supervisory Unit (SPI) members, and management personnel. The findings reveal that Internal Audit has no significant direct effect on either Financial Reporting Quality or Internal Control. Conversely, Internal Audit significantly enhances Management Accountability, while both Internal Control and Management Accountability positively influence Financial Reporting Quality. Mediation analysis indicates that Internal Control does not mediate the relationship between Internal Audit and Financial Reporting Quality, whereas Management Accountability fully mediates this relationship. The study extends Agency Theory by demonstrating that the effectiveness of Internal Audit in improving financial reporting quality depends primarily on strengthening managerial accountability rather than solely on reinforcing internal control mechanisms, providing practical implications for governance improvement in private hospitals implementing SIMRS.  
The Impact of Sharia Securities Crowdfunding on The Performance of The Islamic Capital Market in Indonesia: A Conceptual Review of Strengthening The Islamic Financial Ecosystem Masruri Masruri; Ahmad Solekhan
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/sy4mgy05

Abstract

The rapid advancement of financial technology has accelerated the development of Sharia Securities Crowdfunding (SSCF) as an innovative financing and investment mechanism within Indonesia's Islamic financial ecosystem. This study aims to conceptually examine the impact of SSCF on the performance of the Islamic capital market through a qualitative approach employing library research integrated with a Systematic Literature Review (SLR). The analysis synthesizes evidence from academic publications, regulatory documents, and institutional reports to evaluate the strategic role of SSCF from the perspectives of Financial Intermediation Theory, Financial Inclusion Theory, and Signaling Theory. The findings indicate that SSCF strengthens the Islamic capital market by improving financial intermediation, expanding financing access for Micro, Small, and Medium Enterprises (MSMEs), broadening investor participation, and enhancing market transparency through Sharia-compliant digital platforms. Nevertheless, its sustainable development remains constrained by regulatory adaptation, governance quality, financial literacy, cybersecurity, and stakeholder coordination. Strengthening regulatory harmonization, institutional collaboration, digital infrastructure, and Islamic financial literacy is therefore essential to maximize the contribution of SSCF to a resilient, inclusive, and sustainable Islamic financial ecosystem in Indonesia.
Crisis Communication Strategies for Restoring Brand Image and Brand Trust Among Generation Z for Pinkflash Products Oshianna Lady Christine Gultom; Imam Syafganti; Wahyudi Utomo
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: 10.65310/4zpncb45

Abstract

The rapid growth of the cosmetics industry has intensified competition among brands while increasing their vulnerability to reputational crises driven by the rapid dissemination of information through social media. As one of the leading affordable cosmetic brands, Pinkflash faced public concern following the circulation of allegations regarding harmful ingredients and adverse product effects, creating challenges in maintaining brand image and brand trust, particularly among Generation Z consumers who actively engage with digital platforms. This study aims to examine the differences in Generation Z consumers' brand image and brand trust before and after exposure to Pinkflash's crisis communication strategy and to evaluate the effectiveness of the rebuild strategy consisting of apology, corrective action, and compensation. A quantitative approach was employed using a one-group pretest–posttest experimental design. Data were collected from 100 Generation Z respondents aged 15–30 years residing in the Greater Jakarta area who had previously used Pinkflash products and met the predetermined purposive sampling criteria. The research instrument utilized a seven-point Likert scale, and the data were analyzed using IBM SPSS Statistics version 27. Instrument validity and reliability, manipulation checks, and normality tests were conducted before hypothesis testing using the paired sample t-test. The results revealed statistically significant differences in both brand image and brand trust before and after the treatment, with significance values of p < 0.001 for both variables. The higher posttest mean scores indicate that the rebuild crisis communication strategy effectively restored consumers' perceptions and strengthened trust toward the Pinkflash brand among Generation Z.
The Influence of Organizational Culture and Leadership on Employee Performance at PT TD Automotive Compressor Indonesia Nia Tarmuji Anti
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/p83z1j23

Abstract

This study examined the influence of organizational culture and leadership on employee performance at PT TD Automotive Compressor Indonesia, a joint venture of Toyota Industries Corporation, the Astra Group, and the Denso Group. An empirical quantitative approach with an explanatory research design was employed to investigate the causal relationships among the proposed variables. Data were collected from 50 employees using a structured five-point Likert-scale questionnaire and analyzed using IBM SPSS Statistics 25 through validity and reliability tests, classical assumption testing, multiple linear regression, coefficient of determination analysis, and partial and simultaneous hypothesis testing. The results indicate that both organizational culture and leadership have positive and significant effects on employee performance, with organizational culture demonstrating a slightly stronger contribution than leadership. The findings further reveal that the integration of strong organizational values, including discipline, occupational safety, teamwork, and continuous improvement, with effective leadership practices enhances employees' ability to achieve the company's SQCDMPE operational performance targets. This study provides empirical evidence that organizational culture and leadership function as complementary organizational resources in improving employee performance and offers practical insights for strengthening sustainable organizational performance in the Indonesian automotive manufacturing industry.  
The Role of Company Size in Moderating the Effects of Islamic Corporate Governance and Sharia Compliance on the Financial Performance of Sharia Commercial Banks in Indonesia Elma Halim; Ani Widayati
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/ea950x76

Abstract

This study examines the effects of Islamic Corporate Governance (ICG) and Sharia Compliance on the financial performance of Islamic Commercial Banks in Indonesia, while assessing the moderating role of company size. The study employed a quantitative approach using secondary panel data obtained from the annual reports of Islamic Commercial Banks during the 2020–2024 period. The population consisted of 14 Islamic Commercial Banks registered with the Financial Services Authority (OJK), from which eight banks were selected through purposive sampling, resulting in 40 firm-year observations. Financial performance was measured using Return on Assets (ROA), whereas Sharia Compliance was represented by the Profit Sharing Ratio (PSR) and Zakat Performance Ratio (ZPR). Panel data regression and Moderated Regression Analysis (MRA) were performed using EViews 12. The findings indicate that Islamic Corporate Governance, Profit Sharing Ratio, and Zakat Performance Ratio do not significantly influence financial performance. Company size also fails to moderate the relationships between Islamic Corporate Governance and ROA as well as between Profit Sharing Ratio and ROA. However, company size significantly moderates the relationship between Zakat Performance Ratio and financial performance, indicating that larger Islamic banks are more capable of translating zakat performance into improved profitability. These findings highlight that improving financial performance in Islamic banking requires not only stronger governance and Sharia compliance practices but also effective organizational capacity to optimize their implementation.
Trust and Country-of-Origin Effects on Imported-Product Purchase Intention in Cross-Border E-Commerce Muhammad Aqshel Revinzky Nizar; Cattleya Rejito; Adhadian Akbar
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/gjtgr646

Abstract

Cross-border e-commerce (CBEC) platforms such as Shopee, Lazada, and TikTok Shop enable consumers to purchase imported products directly, making consumer behavior an increasingly important dimension of international business. This article examines how country-of-origin (COO), consumer trust, consumer ethnocentrism, and consumer animosity shape purchase intention toward imported products in CBEC. Using a narrative conceptual literature review, the study synthesizes relevant literature published between 1982 and 2025 and develops an integrative framework grounded in the Theory of Planned Behavior (TPB). The review indicates that COO effects vary across product categories and market contexts, whereas trust consistently functions as a mechanism for reducing uncertainty in cross-border transactions. Consumer ethnocentrism emerges as a countervailing influence that can weaken favorable evaluations of foreign products, while religiosity and event-specific animosity may intensify resistance toward products associated with particular countries in Indonesia. The findings also indicate that platform characteristics, logistics performance, and interactive digital engagement increasingly shape the formation of consumer trust in CBEC transactions. Product category and geopolitical context further condition the extent to which consumers translate favorable product evaluations into purchase intention. The proposed framework integrates these cognitive, relational, normative, and situational mechanisms and formulates seven theoretical propositions for future empirical testing. The study contributes theoretically by connecting consumer-behavior and international-business perspectives and extending TPB to explain imported-product purchase intention in cross-border digital trade.
From Product Quality to Green Credibility: A Bibliometric Review of Quality Management and Green Marketing Desty Hapsari Kirana; Camelia Rizki Agrina
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/t4cc5p86

Abstract

This study examines the evolution of research at the intersection of quality management and green marketing, focusing on the shift from product quality toward green credibility. A bibliometric review analyzed 103 Scopus-indexed journal articles and reviews published between 2015 and 2026. Performance analysis and science mapping identified publication trends, influential sources, major themes, and conceptual relationships among quality and green marketing constructs. VOSviewer was used to analyze keyword co-occurrence and collaboration networks. The findings reveal increasing scholarly attention in recent years and identify four major clusters: quality management, sustainability, and greenwashing; green consumer behavior and sustainable consumption; green marketing, perceived quality, and market outcomes; and green perceived quality, trust, and credibility. Green marketing emerged as the central concept, while product quality, perceived quality, green perceived quality, green trust, and greenwashing connected operational quality with market-oriented sustainability. The findings indicate a shift from functional and product-level quality toward the credibility, trustworthiness, and consistency of environmental claims with organizational practices. This study contributes by integrating quality management and green marketing perspectives and positioning quality as a foundation for credible environmental positioning. Future research should examine how quality systems, certification, traceability, and environmental performance influence green credibility and sustainable market outcomes.

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