Integrated Journal of Business and Economics (IJBE)
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Earnings Management Activities: Discretionary Accruals And Real Activity Manipulation
Full text linkThis study examines earnings management practices using discretionary accruals and real activities manipulation in Indonesia’s property and real estate sector during 2022–2023, given the potential of such practices to mislead financial statement users in this rapidly growing industry. Employing a descriptive quantitative approach with secondary data, 72 firm-year samples were selected through purposive sampling. The findings reveal clear indications of earnings management via both accruals and real activities, with a significant difference observed between the two methods. These results extend Agency Theory by highlighting dual strategies used in post-pandemic contexts and underscore the need for regulators (OJK, IDX) to strengthen disclosure and oversight policies. For practitioners, the findings emphasize the importance of ethical reporting and improved internal controls to enhance financial transparency and investor trust.
Transforming Failure into Sustainability: The Significance of Team Psychological Capital and Organizational Citizenship Behavior in Augmenting Startup Employees
Full text linkThe high failure rate of startups in Indonesia raises significant concerns regarding long-term sustainability as fundamental components of the digital economic development. In response to this issue, the present study explores an innovative approach by emphasizing team management as a strategic solution. Specifically, this research examines the impact of team psychological capital on team effectiveness, with a particular focus on the mediating role of organizational citizenship behavior. A total of 130 startup employees in Indonesia were selected through a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS 4.0 software. The empirical findings indicate that both team psychological capital and organizational citizenship behavior exert a significant and positive influence on team effectiveness. Moreover, organizational citizenship behavior is identified as a mediating variable in the relationship between team psychological capital and team effectiveness. These results underscore the crucial role of strengthening team psychological capital and fostering organizational citizenship behavior to enhance team performance. The study offers valuable theoretical and practical implications for human resource practitioners, startup founders, and managers in their efforts to optimize team dynamics and ensure the sustainability of startup enterprise
Transformational Leadership: How Intrinsic Motivation and Innovation at Workplace
No full textThis study aims to examine the relationship between transformational leadership and the improvement of employees' innovative performance in the service division of Regional Apparatus Organizations in Karimun Regency, Riau Islands Province. This quantitative research uses a non-probability random sampling technique. There are 100 respondens participated in this research, with primary data collected through questionnaires. Data analysis includes descriptive statistics, data quality tests, outer and inner model tests, and hypothesis testing using. The results show that transformational leadership has a significant positive effect on innovative performance. Intrinsic motivation also positively and significantly affects innovative performance. Furthermore, transformational leadership significantly influences intrinsic motivation and indirectly enhances innovative performance through intrinsic motivation. This study highlights the importance of transformational leadership in fostering employee motivation and innovation within local government organizations
The Influence of Green Marketing, Consumer Knowledge and Purchasing Power on Environmental Attitudes
Full text linkGlobal changes in the modern industrial era encourage the importance of environmental sustainability, triggering the popularity of green marketing as a key strategy for companies to advertise sustainable goods. In this dynamic, the level of consumer knowledge and purchasing power also are essential in influencing consumer preferences and choices regarding sustainable products. This study aims to understand the influence of green marketing, consumer knowledge, and purchasing power on environmental attitude in Indonesia, particularly in the Southern Sumatra region. The gathered data of 118 participants were examined through the partial least squares structural equation modeling (PLS-SEM) method to evaluate the proposed hypotheses. The findings revealed that green marketing and purchasing power exert a direct and significant impact on environmental attitude, suggesting that marketing efforts and financial capability play a key role in shaping consumer perceptions of sustainability. In contrast, consumer knowledge does not have a significant direct effect on environmental attitude, indicating that awareness alone may not be sufficient to drive environmentally responsible behavior. These findings contribute to the understanding of factors influencing consumers' environmental attitudes, provide strategic direction for companies aiming to enhance green product adoption, and stimulate further discussion on sustainability practices in Southern Sumatra
Trapped in Lifestyle? How Financial Literacy and Millennial Investor’s Psychology Determine Investment Decisions in Indonesia
Full text linkStudying the impact of financial literacy, lifestyle, consumerism, and psychology on Indonesian millennial investors' investment decisions is the goal of this study. 205 respondents between the ages of 17 and 30 who were dispersed over 10 capital market research communities in Indonesia were selected by purposive sampling. The findings demonstrate the strong direct influence of investor psychology, lifestyle, and financial literacy on investment decisions. Decisions about investments are not impacted by consumption. There is no discernible relationship between investor psychology and financial literacy. Consumer behavior and lifestyle have a big impact on investor psychology. Decisions about investments are influenced by investor psychology. Investment decisions are not impacted by financial literacy through investor psychology. Investment decisions are impacted by lifestyle through investor psychology. Investment decisions are significantly impacted by consumptive behavior through investor psychology. The study suggests that financial service providers and investment platforms should tailor their products and communication strategies to align with the psychological and lifestyle traits of millennial investors, rather than relying solely on traditional financial education
Is The Pls Financing Scheme Better Than Non-Pls for Profitability Islamic Bank? Indonesian Case
Full text linkThe expanding presence and assets of Islamic banking within the national banking industry necessitate an analysis of Islamic banking's performance. This study examines the effects of various PLS and non-PLS financing schemes on the profitability of Islamic banks in Indonesia using the ARDL method and monthly data from 2009 to 2021. Results indicate that using the PLS financing scheme considerably positively impacts Islamic banking's profitability. Meanwhile, the non-PLS financing scheme has a significant negative impact on Islamic bank profitability. Intriguingly, the contribution of PLS financing to Islamic bank profitability is superior to that of non-PLS financing. In light of this crucial contribution, regulators need incentives and regulations to maximize PLS-based financing. Therefore, Islamic banks must implement concrete measures and initiatives to increase Islamic financing under PLS arrangements if Islamic finance is to grow significantly
The Role of Inspiring Value Process: Customer Participation and Marketing Performance
Full text linkThis exploratory study aims to fill the research gap on unanswered findings in the Service-Dominant Logic (SDL) approach from the role of the inspiring value process. The novelty of this study's model framework is rooted in the SDL perspective that an inspiring value process will achieve shared value creation from the support of customer participation. In the end, this inspiration can shape values from product-centered to service-centered. Four hypotheses were developed and tested using PLS-SEM analysis techniques within a sample frame of 175 MSMEs in Central Java, Indonesia. The findings of this investigation produce four conceptual contributions. Firstly, customer participation has been proven not to impact improving marketing performance positively, but marketing performance can increase when bridged by an inspiring value process from customer participation. Thirdly, customer participation can provide leverage to inspire process value. Fourthly, the inspiring value process directly contributes positively to increasing marketing performance. Conceptual implications provide new propositions that can bridge inconsistencies in findings and empirical results, proving the role of the inspiring value process in contributing practically and theoretically to the SDL perspectiv
Roadmap to Sustainable Halal Food Business Growth in Developing Countries: Integrating Payment Technology, Digital Marketing and Access to Islamic Financing
Full text linkThe primary issue of this research stems from the phenomenon of disparate technology utilization, restricted digital marketing to specific markets, and challenges in accessing Islamic financing, which collectively hinder the acceleration of the halal food business's growth, despite its substantial market potential in Indonesia. The objective of the study is to enhance the current body of literature regarding the correlation between payment technology, digital marketing, and access to Islamic financing, with a specific emphasis on the expansion of sustainable halal food enterprises in developing nations, particularly Indonesia. Primary data was collected by selecting a sample of respondents, specifically halal food business actors in Indonesia, using a purposive sampling approach. In total, 250 samples were employed in this investigation. The Likert Scale was employed to evaluate the indications, and data were collected using Google Forms. The study's findings indicate that the development of sustainable halal food enterprises in developing countries in Indonesia is influenced by payment technology, digital marketing, and access to Islamic financing. This research contributes to the theoretical literature by enhancing the development of the Technology Acceptance Model (TAM), Digital Marketing Theory, and Islamic Financing Access Theory in the context of the halal food industry in Indonesia. In practice, the findings offer halal food companies practical advice on how to expand their consumer reach through digital marketing, increase transactions through payment technology, and leverage Islamic financing to support business development and improve market competitiveness
Entrepreneurial Literacy and Organizational Experience On Entrepreneurial Intention Through Entrepreneurial Attitude
Full text linkThis research explores the importance of entrepreneurship education in enhancing students’ entrepreneurial intentions and capabilities. This study emphasizes the importance of effective entrepreneurship education that combines theoretical knowledge with practical experience, highlights the relationship between self-efficacy, attitudes towards entrepreneurship, and entrepreneurial intentions and suggests that students with higher self-efficacy are more likely to value and pursue entrepreneurial opportunities. The research approach used was quantitative. We are using sample consisted of 359 respondents who were students who had taken entrepreneurship courses and had entrepreneurial intentions or owned businesses.Data analysis technique used SEM Analysis, which employs a confirmatory model.Furthermore, findings show that participation in entrepreneurship training and literacy programs significantly increases students’ confidence in their entrepreneurial abilities, thereby increasing their intention to start a new venture. The paper concludes that by equipping students with the necessary knowledge and skills, higher education institutions can effectively reduce unemployment rates and contribute to sustainable economic growth through the promotion of entrepreneurship. This study underscores the need for a paradigm shift in how students view entrepreneurship, encouraging them to become job creators rather than job seekers, ultimately leading to a more dynamic and innovative economy
Digital, Adaptive, and Leadership: Keys to Sustainable Business
Full text link The rise of digital technologies has reshaped the business landscape, pushing organizations to adapt to remain competitive. This study explores how Digital Technology, Organisational Culture, and Leadership Skills relate to Organisational Sustainability, with a particular focus on the industrial sector in West Java. Data were collected from employees and leaders at various levels using a questionnaire, with 162 respondents. The analysis involved testing construct validity and reliability (through Cronbach's alpha and Composite Reliability), as well as conducting path analysis to evaluate direct and indirect effects among independent, mediating, and dependent variables. The results show that adopting digital technologies, an improved organisational culture, and strong leadership competencies all contribute to greater organisational resilience and sustainability. However, the study also highlights a gap: many organisations still lack an adaptive culture and the essential leadership skills to navigate ongoing technological change. These findings offer valuable insights for practitioners and organizational leaders is to develop an inclusive and innovative organizational culture alongside adaptable leadership systems, while also embracing digital transformation in a way that responsibly addresses its social and ethical implications such as privacy, data security, and environmental sustainability to ensure long-term resilience, relevance, and positive impact on all stakeholders