InJEBA : International Journal of Economics, Business and Accounting
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Analysis of The Determinants of Regional Government Loans District/City In Indonesia 2017 - 2021
Full text linkThe 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 that many regional governments do not take advantage of regional loans to carry out their obligations to improve welfare in their regions. This study aims to analyze the effect of regional original income, regional financial capacity, regional fiscal capacity, and capital expenditure on regional loans. This study was conducted on all district/city governments in Indonesia that took out regional loans in the 2017-2021 period. Data analysis uses panel data regression with an approach Random Effect Model (REM). The results of the study indicate that increasing local revenue and high levels of regional financial capacity do not necessarily encourage district/city governments to undertake regional loans. Meanwhile, regional fiscal capacity and capital expenditures influence local governments to undertake regional loans
The Contribution Of Virtual Fitting Room In Fashion Clothing Business: A Systematic Literature Review
Full text linkVirtual Fitting Room is the new technologies for trying on clothes without actually trying it. Many studies have conducted research of VFR, but not many conclude the research to help businesses and researchers better understand VFR. The purpose of this systematic literature review is to gather the research journals of VFR and being a guid for future research on knowing more about VFR in the past 5 years. With the selected 20 research journals, this study covers the geographic distribution of VFR research, the method used by researchers and the outcome variables used in VFR research. Our study shows that the majority of research conducted are from USA and china, the method used by most researchers was experiment which have a various outcome, while the most selected key contribution is usage intention’s
Building Marketing Communication Mix to Increase Consumer Loyalty Oppo Mobile Phones of Students of STIE Dharma Putra Pekanbaru
Full text linkThis 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 students and used a judgmental sampling technique totaling 42 respondents. The results of the study showed that the variables of advertising, Sales promotion, Personal Selling, Public Relations, and Direct and digital marketing had a partial effect on Oppo Mobile Phone Consumer Loyalty and the Marketing Communication Mix Variable had a simultaneous effect on Consumer Loyalty. The results also showed that the contribution of the marketing mix influenced Oppo Mobile Phone Consumer Loyalty by 54.8%, the rest was influenced by other variables not examined in this study
Implementation of Quality Function Deployment (QFD) to Improve Service Quality at Neat Barbershop in Bandar Lampung
Full text linkNeat 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 services. This study aims to identify the services needed by consumers through the voice of the customer, then analyze which services need to be improved or maximized to achieve customer satisfaction. The method used in this research is the Quality Function Deployment (QFD) method which is a tool to change what consumers want into quality characteristics and develop quality planning to get a satisfactory final result with one of the techniques, House Of Quality (HOQ). Through HOQ analysis, the calculation results for each improvement and development priority resulted in 5 unsatisfactory for consumers, 5 attributes of consumer interest, and technical characteristics of the business that need to be improved to optimize the best service quality
The Effect of Green Accounting Quality on Sustainability Report with Company Size as Moderating Variable
Full text linkThis 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. Descriptive statistics and Moderated Regression Analysis (MRA) reveal that while green accounting quality positively impacts sustainability reporting, company size does not significantly moderate this relationship. The findings highlight the importance of green accounting in enhancing sustainability disclosures, aligning with legitimacy and stakeholder theories. However, the expected moderating role of company size was not supported, suggesting that factors such as sectoral differences and variations in environmental reporting practices may influence the results. This study contributes to understanding the dynamics between green accounting and sustainability reporting in the context of corporate environmental responsibility
The Effect of Intellectual Capital Disclosure, Green Innovation, Profitability, and Leverage on the Value of Food and Beverage Companies
Full text linkThis 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. In contrast, Profitability has a positive and significant impact on Firm Value, while Leverage negatively affects it. The coefficient of determination (R²) indicates that these variables explain 23.7% of the variability in Firm Value, with the remaining 76.3% influenced by other factors. The study highlights the critical role of profitability in enhancing firm value and underscores the need for effective management of leverage. These findings align with stakeholder and signaling theories, reflecting the importance of financial performance and prudent debt management in the F&B sector
Business Strategy Analysis in Increasing Sales of Dates in Bandar Lampung
Full text linkThis 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 sales data from date shops in Bandar Lampung over a specific period. The results show that date sales significantly increased during the month of Ramadan compared to other months. However, other factors such as pricing, promotions, and marketing strategies also play a crucial role in influencing consumer purchasing decisions. This research provides recommendations for business owners to focus more on product diversification and marketing innovations to boost sales throughout the year, not just during Ramadan
Analysis of the Influence of Village Apparatus Competence, Community Participation, and Internal Control Systems on Village Government Performance
Full text linkLow 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 participation, and internal control systems on village government performance. The population and sample in this study were the village secretary, village treasurer, village representative body, and community representatives. The data collection technique used was through a questionnaire. The instrument was tested using validity tests, reliability tests, and normality tests. The results of this study show that village apparatus competence affects village government performance while community participation and internal control systems do not affect village government performance
Analysis of the Incidence of the Tax on Profits in a Credit and Service Cooperative
Full text linkThe examination of tax compliance expenses is becoming more relevant, revealing a complex challenge that involves both national and international fiscal policies. This matter is closely linked to tax evasion and avoidance, and its consequences could distort taxpayers' economic choices. Against this background, the study focuses on the impact of profit tax on the operational outcomes of the 'Fortalecida Abel Santamaría Cuadrado' Credit and Services Cooperative, which operates within the sugarcane sector in Camagüey, Cuba. The research uses both qualitative and quantitative methodologies to investigate this issue. The study aims to provide a detailed understanding of how tax compliance costs affect the cooperative in question by implementing a tripartite procedure that uses mathematical techniques and relative frequency analysis. A key finding from this investigation is the negative impact resulting from the exclusion of advance salary payments as deductible expenses in tax calculations. This finding highlights a critical area for fiscal policy reform as the policy oversight is identified as a source of financial strain for the cooperative. The implications of this discovery are far-reaching, indicating that similar cooperatives and businesses within Cuba (and possibly in comparable economic contexts) may also be experiencing analogous fiscal burdens.
Based on these insights, the study recommends the creation of customized methodologies to accurately measure tax compliance costs in the Cuban context. These methodologies should consider the distinctive socio-economic and regulatory features that define the Cuban economy, allowing for more precise evaluations of tax-related burdens on businesses. Furthermore, this research invites broader contemplation on the intersection of tax policy and business sustainability, particularly within sectors that are crucial to national economies but may be vulnerable to strict tax regimes. It emphasizes the need for a balanced approach to tax legislation that protects revenue interests without impeding economic vitality.
 
The Influence of Brand Trust, Brand Image and Perceived Quality on Pepsodent Toothpaste Brand Loyalty (Study on the Community of Tuah Madani District, Pekanbaru City)
Full text linkThe purpose of this study was to determine whether the influence of Brand Trust, Brand Image and Perception of Quality on Brand Loyalty in the community of tuah madani sub-district, pekanbaru city. The rapid development of the company has led to intense competition between companies to win the hearts of consumers. This is indicated by the increasing number of companies that produce similar products, in order to meet consumer needs. The data collection technique used a questionnaire. The population in this study were pepsodent toothpaste users in the tuah madani sub-district of pekanbaru city 2024. In this study, the sample amounted to 100 respondents using purposive sampling technique. Data analysis used in this study is quantitative with multiple linear regression methods. Based on the results of the simultaneous test, it can be seen that the variables of brand trust, brand image and perceived quality together have an effect on the loyalty of the pepsodent toothpaste brand in the community of tuah madani subdistrict, pekanbaru city. Then test partially, from this test it can be seen that the brand trust variable has a significant effect on brand loyalty and the brand image variable has a significant effect on brand loyalty and perceived quality has a significant effect on brand loyalty. Obtained R square value of 0.737 or equal to 73.7% while the remaining 26.3% is influenced by other variables not included in this study
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