InJEBA : International Journal of Economics, Business and Accounting

InJEBA : International Journal of Economics, Business and Accounting as a scholarly platform dedicated to the exploration and dissemination of cutting-edge research in the domains of economics, business, and accounting. This journal strives to foster intellectual exchange among academics, researchers, and practitioners worldwide, contributing to the advancement of knowledge and practice in these interconnected fields.

List of Papers (Total 49)

Audit Quality: Audit Fees, Audit Tenure, Audit Rotation, Auditor Reputation and Audit Specialization

This study aims to determine the effect of competence, independence, professionalism, work experience, and time budget pressure on audit quality with auditor ethics as a moderating variable. The research method used is quantitative method. The population in this study were all auditors who worked at the Pekanbaru City Public Accounting Firm and the sample was auditors at the...

Building Marketing Communication Mix to Increase Consumer Loyalty Oppo Mobile Phones of Students of STIE Dharma Putra Pekanbaru

This study aims to determine the effect of marketing communication mix on the loyalty of Oppo mobile phone consumers among STIE Dharma Putra Pekanbaru students. The marketing communication mix variables consist of Advertising, Sales Promotion, Personal Selling, Public Relations, and Direct and Digital Marketing. The population in this study were STIE Dharma Putra Pekanbaru...

The Influence Of Content Marketing And Viral Marketing On Purchase Decisions At Norma Coffee On The Millennial Generation In Pekanbaru

Norma Coffee is a coffee shop in Pekanbaru that focuses on creating a comfortable atmosphere for various activities, offering high-quality products, and prioritizing consistent, warm, and friendly service. The purpose of this study is to determine the influence of Content Marketing and Viral Marketing on TikTok on Purchase Decisions at Norma Coffee among the Millennial Generation...

Female Executive Leadership, Executive Compensation, and Corporate Governance on Company Performance: A Literature Review

This literature review analyzes the relationship between female executive leadership, executive compensation, corporate governance, and company performance. Using a systematic approach, peer-reviewed articles from 2018 to 2023 were gathered from databases focusing on empirical studies, theoretical frameworks, and meta-analyses. The selected studies address how gender diversity in...

Comparison of Tax Avoidance Between Non-Financial Sectors at IDX (Case Study: IDX-IC Classification Period 2018-2022)

Each sector has different regulations regarding tax calculation and of course there are variations in tax avoidance between these regulations. The aim of this research is to analyze the differences and comparative levels of tax avoidance practices between non-financial sectors on the Indonesian Stock Exchange with the IDX-IC classification measured by BTD, Cash ETR, Curremt ETR...

The Influence Of Online Customer Reviews, Online Customer Ratings and Price Consciousness on Purchasing Decisions in Shopee E-Commerce on Gen Z Sub-District Binawidya Pekanbaru City

This research was conducted in gen z, Binawidya District, Pekanbaru City. The aim of this research is to analyze the influence of online customer reviews, online customer ratings and price consciousness on purchasing decisions in Shopee e-commerce in Gen Z, Binawidya District, Pekanbaru City. The data collection technique uses a questionnaire. The type used in this research is a...

The Influence Of Strategic Shopeepay, Spaylater, And Cash On Delivery Payment Methods Purchasing Decisions in E-Commerce

This research to determine the influence of the ShopeePay, SpayLater, and Cash on Delivery variables on consumer purchasing decisions. The research was conducted on the Panam community in Pekanbaru City. The type of research used in quantitative research. The sample consisted of 96 people using purposive sampling technique. The data analysis method in this study uses multiple...

The Influence of Human Resource Competence and the Use of Information Technology on the Quality of BUMDES Financial Reports

This research aims to empirically prove the influence of human resource competence and the use of information technology on the quality of financial reports. The population in this study were all BUMDes supervisors in Lampung province totaling 212 BUMDes units. The sample for this research was 138 people who supervise BUMDes. This research method uses quantitative methods. The...

The Role of Entrepreneurial Mindset in Facing Market Uncertainty in New Entrepreneurs

This study examines the role of entrepreneurial mindset in helping new entrepreneurs deal with market uncertainty. New entrepreneurs often face significant challenges in adapting to rapidly changing market dynamics. Through a literature review and case study analysis, this study shows that an entrepreneurial mindset that focuses on innovation, risk-taking, and flexibility enables...

The Influence Of Education Level And Job Training Levels in The Performance Of State Civil Servent The Inspektrorat Riau Province

This study was conducted at the Inspectorate of Riau Province with the objective of examining the influence of educational attainment and job training on employee performance at the regional Inspectorate of Riau Province. The sampling method employed was random sampling, with a total of 60 respondents. The R-squared value obtained from the data analysis is 0.544, indicating that...

Analysis of the Influence of Village Apparatus Competence, Community Participation, and Internal Control Systems on Village Government Performance

Low budget absorption is a common problem or can be said to be a classic problem in Indonesia because it continues to occur every year. The very large village funds have begun to be a concern for the government, especially regarding the readiness of villages to manage the allocated village funds. This study aims to determine the effect of village apparatus competence, community...

Business Strategy Analysis in Increasing Sales of Dates in Bandar Lampung

This research aims to analyze the impact of business strategies on increasing date sales in the city of Bandar Lampung. The study uses a quantitative method with a descriptive approach to identify the strategies implemented by date sellers and their influence on consumer purchasing decisions. Data was collected through direct observation, interviews with date shop owners, and...

Analysis of The Determinants of Regional Government Loans District/City In Indonesia 2017 - 2021

The formation of regions aims to accelerate the realization of community welfare and reduce disparities between regions, by carrying out constant and quality development. Until 2021, data from PT. SMI only 5.35% of regional governments that are eligible for loans utilize loans, while data from the Ministry of Finance's DJPK, regions that take loans are only 17.52%. This shows...

The Effect of Enterprise Risk Management Implementation on the Sustainable Business Performance of MSME Tapis in Bandar Lampung

The Tapis industry MSMEs in Bandar Lampung City frequently encounter challenges that hinder their survival, growth, and development. These challenges include issues related to human resource capabilities, product innovation, financing, and marketing, which impede their ability to compete, particularly against larger companies. This study aims to assess the impact of various...

Competitive Strategy Through SWOT Approaches at MSME Thasya Ethnic Lampung in Bandar Lampung

Thasya Ethnic Lampung is a tapis cloth craft business that is innovated into several products ranging from clothes, bags, peci, pillow cases, tablecloths, and others. This study took the object of the Thasya Ethnic Lampung tapis craft MSME to find out how the competitive strategy of MSME is, and what can be an alternative strategy for Thasya Ethnic Lampung in facing the large...

The Influence of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, and Learning Motivation on the Level Of Accounting Comprehension (A Study on Accounting Students at State Universities in Pekanbaru City)

This research is a quantitative study which aims to determine the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, learning motivation on the level of understanding of accounting among state university accounting students in the city of Pekanbaru. The total sample for this research was 100 active undergraduate students majoring in Accounting...

The Influence of Leader-Member Exchange and Mindfulness on Work Engagement at PT Great Giant Pineapple

This study aims to examine the direct influence of leader-member exchange and mindfulness on work engagement in permanent employees in the farming service department of PT Great Giant Pineapple. The research was conducted using a quantitative approach with data collection using a questionnaire with a Likert scale. The sampling method used probability sampling with simple random...

Analysis of The Influence of Risk Management And Hospital Management Information System on The Performance of Regional Public Hospitals (Empirical Study at Regional General Hospitals in Lampung Province)

As health service providers, hospitals have a big responsibility to provide high quality services. This is achieved by paying attention to security, health and occupational safety aspects in providing health services. One of the main efforts is through identification, assessment and risk management to minimize the possibility of unwanted risks and injuries for patients and...

The Effect of Intellectual Capital Disclosure, Green Innovation, Profitability, and Leverage on the Value of Food and Beverage Companies

This study examines the impact of Intellectual Capital Disclosure, Green Innovation, Profitability, and Leverage on Firm Value among Food and Beverage (F&B) companies listed on the Indonesia Stock Exchange from 2018 to 2022. Using multiple linear regression analysis, the results show that Intellectual Capital Disclosure and Green Innovation do not significantly affect Firm Value...

The Effect of Green Accounting Quality on Sustainability Report with Company Size as Moderating Variable

This research investigates the influence of green accounting quality on sustainability reporting, with company size as a moderating variable. The study focuses on companies listed on the Indonesia Stock Exchange from 2017 to 2022, evaluating their sustainability reports using Global Reporting Initiative (GRI) standards and green accounting quality through PROPER ratings...

Institutional Quality and Macroeconomic Indicators on Foreign Direct Investment in Developing Asian Countries

This research endeavors to scrutinize the influence of institutional quality and macroeconomic factors on Foreign Direct Investment (FDI). The institutional quality dimensions analyzed include political stability and corruption, while the macroeconomic variables encompass Gross Domestic Product (GDP) and exchange rates. The study's sample comprises developing Asian nations over...

Implementation of Quality Function Deployment (QFD) to Improve Service Quality at Neat Barbershop in Bandar Lampung

Neat Barbershop is a business in the service sector located on Jl. Gajah Mada No. 55 CD, Kota Baru Bandar Lampung which aims to provide the best quality haircut service of consumer choice. However, Neat Barbershop experiences instability in the number of customers who come and tends to decrease every month. This instability can cause lagging and reduce consumer interest in using...

Analysis of Leading Sectors Supporting Tourism Using Location Quotient and Shift-Share in East Nusa Tenggara (2018-2022)

This study examines the leading sectors supporting tourism in East Nusa Tenggara (NTT) Province from 2018 to 2022, utilizing Location Quotient (LQ) and Shift-Share analyses. By analyzing the Gross Regional Domestic Product (GRDP) across 21 districts and 1 city, the research identifies the transportation, accommodation, and information and communication sectors as critical...

The Effect of Social Media Marketing on Purchase Intention Through Brand Awareness on Sociolla E-Commerce Users in Pekanbaru City

This study aims to determine the effect of social media marketing on buying interest through brand awareness on sociolla e-commerce users in pekanbaru city. The sampling technique used purposive sampling with non-probability sampling. Data was obtained by distributing questionnaires to 120 respondents. The approach used in this research is quantitative and uses the SEM-PLS model...

The Influence of Online Customer Review and Perceived Risk on E-Trust and Purchase Intention on E-Commerce Lazada in Pekanbaru City

This study aims to determine The Influence of Online Customer Review and Perceived Risk on E-Trust and Purchase Intention on E-Commerce Lazada in Pekanbaru City. Primary data was collected by questionnare and hypothesis testing was conducted using Structural Equation Modelling – Partial Least Square (SEM – PLS) method with software SmartPLS version 4 program. Technique sampling...