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Home > InJEBA : International Journal of Economics, Business and Accounting > Volume 2 Issue 2 of InJEBA : International Journal of Economics, Business and Accounting

Volume 2 Issue 2 of InJEBA : International Journal of Economics, Business and Accounting

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Journal Informaton

InJEBA : International Journal of Economics, Business and Accounting

Journal

InJEBA : International Journal of Economics, Business and Accounting; Almajalat aldawaliat lilaiqtisad wal'aemal walmuhasaba ​; International Journal of Economics, Business and Accounting; InJEBA

Editor

Nasrullah Djamil

Publisher

PT. Basecamp Economics PubMed

ISSNP

3032-3754

ISSNE

3032-3754

Frequency

Quarterly

Article Processing Charges

Rp. 200.000,-

Submission Charges

None

Journal Start Date

2023

Review Process

Double Blind Peer Review

Subjects

Auditing; accounting; business; management; economics

Languages

English

Open Access

Yes

ARI Id

1709224552889

The Influence Of The Village Financial System, Government Internal Control System, Transparency, And The Role Of Village Apparatus On Accountability Of Village Financial Management


Factors Influencing MSME’s Interest In Transacting In E-Commerce

The purpose of this study is to provide empirical evidence regarding the factors that influence MSME interest in transacting in e-commerce. This research was conducted in Lampung province which consists of 13 districts and 2 municipalities with analysis of MSME that have used e-commerce as a place to sell, where the sample in this study was 400 respondents. The sampling technique used was nonprobability sampling. The data analysis method used is a quantitative method using the Structural Equation Model (SEM) model. The results of this research show that perceived usefulness, perceived ease to use, social perception do not influence MSMEs’ interest in transacting in e-commerce. Meanwhile, perceived trust, perceived enjoyment and perceived profits have a positive and significant effect on MSME interest in transacting in e-commerce


The Influence Of Brand Love And Brand Trust On Repurchase Intention Through Consumer Satisfaction Of Indomie Products In Pekanbaru City

This study was conducted to determine the effect of Brand Love and Brand Trust on Repurchase Intention through Consumer Satisfaction of Indomie products in Pekanbaru City. The population in this study are consumers who know and have bought Indomie products. In sampling using nonprobability sampling with purposive sampling technique so that a sample of 114 respondents was obtained. The data analysis method uses Structural Equation Modeling (SEM) with the SmartPLS version 4 program. The results showed that Brand Love and Brand Trust affect the Consumer Satisfaction of Indomie products in Pekanbaru City. Brand Love and Brand Trust affect Repurchase Intention in Indomie products in Pekanbaru City. Consumer Satisfaction affects Repurchase Intention in Indomie products in Pekanbaru City. Brand Love and Brand Trust affect Repurchase Intention through Consumer Satisfaction of Indomie products in Pekanbaru City.  


Comparative Analysis of Financial Performance of Conventional Bank With BUMD Sharia Bank Riau Kepri

This study was conducted This research was conducted on conventional and sharia Riau Riau Riau banking in Riau. The purpose of this research is to compare the financial performance between Bank Riau Kepri Syariah and Bank Riau Kepri Conventional in Indonesia using financial ratios for the period 2021 to 2023. The financial ratios used to measure bank financial performance consist of the CAR, NPL, BOPO ratios. , LDR, ROA, and ROE. The population in this research is conventional Bank Riau Kepri and Bank Riau Kepri sharia. This research was carried out through different t-test analysis.The results of the research show that: (1) There is a significant difference in the CAR ratio when analyzed using the Paired Samples Test, (2) There is a significant difference in the NPL ratio of conventional banks and Islamic banks in Riau, Kepri, (3) There is a significant difference in BOPO ratio of conventional banks and Islamic banks in Riau, (4) There is a significant difference in the LDR ratio of conventional banks and Islamic banks in Riau, (5) There is a significant difference in the ROA ratio of conventional banks and Islamic banks in Riau, Kepri and (6) There is a difference significant to the ROE ratio of conventional banks and Islamic banks in Riau, Kepri. The overall results of the research are that there are significant differences in the financial performance of conventional banks and Syari'ah Banks in Roau Kepri.


The Contribution Of Virtual Fitting Room In Fashion Clothing Business: A Systematic Literature Review

Virtual 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.


Audit Committee, Auditor Tenure and Company Size: Implications for The Integrity of Financial Reports

The discovery of company dishonesty in disclosing financial reports can have a negative impact on interested parties because it can be misleading in decision making due to inaccurate information presented. This research aims to determine the influence of the Audit Committee, Audit Tenure, and Company Size on the Integrity of Financial Reports  in Insurance Sub-sector Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research uses quantitative methods. The sample in this study was selected using a purposive sampling technique and obtained 68 analysis units from 17 companies. Data analysis in this research uses panel data analysis. The results of this research indicate that the Audit Committee and Audit Tenure have a negative effect on the integrity of financial reports, while company size has no effect on the integrity of financial reports.  


Carbon Emission Disclosure, Capital Expenditure, and Institutional Ownership on Company Value: A Literature Review

This literature review explores the impact of carbon emission disclosure on company value, synthesizing findings from eight recent peer-reviewed articles published between 2021 and 2023. The analysis reveals a consistent positive relationship between carbon emission disclosure and firm value, driven by increased investor confidence and enhanced market responses. Institutional investors play a crucial role in this dynamic, promoting sustainable practices and holding companies accountable for their environmental impact. Additionally, the review highlights the multifaceted relationship between capital expenditure and firm value, influenced by factors such as market competition and information asymmetry. Capital investments, particularly in sustainable practices, are shown to enhance transparency and corporate governance, further boosting firm valuation. The findings underscore the growing importance of environmental, social, and governance (ESG) criteria in investment decisions, suggesting that companies engaging in proactive carbon emission disclosure and sustainability investments are better positioned to attract responsible investors and achieve long-term market success. This comprehensive review provides valuable insights for policymakers, investors, and corporate leaders, emphasizing the strategic significance of carbon emission transparency and sustainable investments in fostering sustainable economic growth and improving company value.


Predicting Stock Prices: The Role of Profitability, Operating Performance, Capital Expenditure and Growth Opportunity Before and After Spin-Offs

In the last few decades there has been an increase in the number of merger and acquisition (M&A) deals. However, there is a relatively new trend to divest a company's operating activities. This research focuses on spin-off as a divestment method which is defined as the separation of a subsidiary or division from the parent company by creating a new, independent company. The aim of this research is to assess the parent company's share price response to the spin-off announcement and measure the long-term performance of the parent company that is carrying out the spin-off. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2010 - 2023. The sampling technique used was purposive sampling and a sample of 32 companies was obtained with 192 observation consisting of 3 (three) years before the spin-off and 3 (three) years after the spin-off. The analysis method used is multiple linear regression using SPSS Ver 22. The research results show that profitability and growth opportunity influence share prices before the spin-off event, whereas after the spin-off event only the growth opportunity variable influences share prices. The operating performance and capital expenditure variables have no effect on share prices either before the spin-off event or after the spin-off event. The abnormal return value is smaller in the event after the spin-off.


The Impact of Carbon Emission Disclosure and Green Innovation on Company Value: Moderating Role of Environmental Performance

This study investigates the impact of carbon emission disclosure and green innovation on corporate value, moderated by environmental performance, among Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. Drawing on data from annual and sustainability reports, as well as PROPER evaluations, the research employs a purposive sampling method to select 55 relevant companies. Findings reveal that carbon emission disclosure significantly enhances corporate value, indicating the importance of transparency in addressing environmental concerns and attracting stakeholders. Similarly, green innovation positively influences corporate value, highlighting its role in bolstering environmental stewardship and stakeholder approval. However, environmental performance, measured through PROPER ratings, does not significantly moderate these relationships, suggesting that while high environmental performance ratings may enhance credibility, they do not necessarily drive extensive carbon disclosure or green innovation efforts. These findings underscore the need for companies to prioritize transparent carbon reporting and proactive green initiatives to enhance both financial performance and environmental sustainability. Future research directions could explore additional variables like eco-efficiency and corporate social responsibility to further enrich understanding of sustainable corporate practices and their impact on valuation.

Introduction

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.

Research in this area is often multidisciplinary and involves collaboration between academics, business practitioners, and government. The results of this research can make a significant contribution to the global understanding of how economic, business, and accounting factors are interrelated and how they influence the growth and development of various entities at the international level.

Aims and Scope

This journal focuses on International research in economics, business, and accounting covers a variety of topics related to aspects of global economics, business management, and accounting practices at the international level. This research area includes economic policy analysis, international business strategy, global financial issues, and developments and trends in international accounting.

Below are some examples of international research topics in this area:



The impact of globalization on the world economy:

Study of the impact of globalization on economic growth, international trade, and economic inequality.



Risk Management in the International Business Context:

Analyzing corporate strategies for managing risk in a changing global business environment.



International Business Innovation and Development:

Examine the factors that drive innovation at the international level and their impact on business success.



International Financial Reporting:

A study of international financial reporting standards (e.g., IFRS) and their impact on accounting practices in different countries.



Global Sustainability and Corporate Social Responsibility (CSR):

A study of global companies' efforts to achieve sustainability and corporate social responsibility on an international level.



Global Financial Market Dynamics:

Analysis of the behavior of equity markets, foreign exchange, and other financial instruments in global financial markets.



Digital Economy and Business Transformation:

Studying the impact of digital technology, e-commerce, and digital transformation on international business models.



Economic Uncertainty and Corporate Decision Making:

Research on how global economic uncertainty affects managerial decision making in international firms.



The Role of Regulation and Public Policy in International Business:

Analysis of the role of government regulations and policies in shaping the international business environment.



Multinational Corporate Finance:

Study of the financial management of companies operating in different countries, including aspects of risk management and financial policy.

Research in this area is often multidisciplinary and involves collaboration between academics, business practitioners, and government. The results of this research can make a significant contribution to the global understanding of how economic, business, and accounting factors are interrelated and how they influence the growth and development of various entities at the international level.

Contact Information

Nasrullah Djamil
081218981978