Indonesian Journal of Business Analytics (IJBA)
Indonesian Journal of Business Analytics (IJBA) is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Business Analytics and related fields. IJBA provides an outlet for the increasing flow of interdisciplinary research cutting across business, business data mining, predictive analytics, descriptive analytics, prescriptive analytics, Quantitative business method, management, finance, information system, accounting, Entrepreneurship, Business ethics, Sustainability, Knowledge Management, Learning Organization and economics disciplines. It is an essential reading for academics, graduate students, policy makers and business practitioners. IJBA publishes articles twice in a year on April and October.
Articles
21 Documents
Search results for
, issue
"Vol. 4 No. 2 (2024): April 2024"
:
21 Documents
clear
<![CDATA[Factors that Influence Auditor Switching in Banks Listed on the BEI ]]>
<![CDATA[Doni Prayoga]]>;
<![CDATA[Maulana Akbar]]>;
<![CDATA[Salta Salta]]>
<![CDATA[ Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/ijba.v4i2.8729
<![CDATA[The aim of this research is to examine the impact of going concern audit opinion, financial distress, company complexity, institutional ownership, and company size on auditor switching. And in this research we also added a moderating variable, namely audit fees, to test the role of audit fees in moderating the relationship between factors that influence auditor switching. This research focuses on bank companies listed on the Indonesia Stock Exchange in 2019-2022. The data collection technique uses a purposive sampling method with a total of 164 data, taken from 41 banks listed on the Indonesia Stock Exchange. This research uses multiple linear regression analysis techniques and interaction tests or MRA (Moderated Regression Analysis). This calculation analysis was carried out with the help of SPSS software. The research results show that going concern audit opinion has a positive effect on auditor switching, while company complexity has a negative effect on auditor switching. However, factors such as financial distress, institutional ownership and company size have no influence on auditor change. Apart from that, the size of the audit fee does not moderate the relationship between the factors that influence a company's decision to change auditors.]]>
<![CDATA[The Influence of Professionalism, Locus of Control, Emotional Intelligence and Professional Ethics on BPR Audit Quality with Ambiguity as a Moderator ]]>
<![CDATA[Dina Safitri]]>;
<![CDATA[Siti Rohmah]]>;
<![CDATA[Salta Salta]]>
<![CDATA[ Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/ijba.v4i2.8730
<![CDATA[As an independent party, auditors have the opportunity to improve the quality and reliability of company financial reports that are used by stakeholders in making decisions. Against this background, incidents relating to the accounting profession from an audit quality perspective are increasing. Incidents often occur with test objects due to the inspector's incompetence. The loss of public trust in the accounting profession is an indication of the loss of AI's strict internal audit concept and a weak governance system. This research aims to determine how professionalism, locus of control, emotional intelligence, and professional ethics influence audit quality. auditors who participated in this research working in BPR Region III in Cirebon, West Java, were used as respondents. The resulting sample consisted of 49 of the 83 research topics selected to represent BPR researchers. The results show problems with normality, multicollinearity, and autocorrelation in the classical assumption test, which consists of normality, multicollinearity, and heteroscedasticity tests using a one-stage multivariate model. The remainder is influenced by other invisible variables, with a total influence of 0.598 or 59.8%. ]]>
<![CDATA[The Influence of Brand Ambassadors and Flash Sale Events on the Lazada App on Impulse Buying in the Cirebon Region ]]>
<![CDATA[Devi Evian Rosmaningsih]]>;
<![CDATA[Prasasti Rajasmara]]>;
<![CDATA[Yulian Ardhika]]>;
<![CDATA[Rahmadi]]>
<![CDATA[ Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/ijba.v4i2.8747
<![CDATA[Technological developments have produced many things, one of which is e-commerce or an online marketplace, one of which is Lazada. The purpose of this study was to measure how much influence brand ambassadors (X1) and flash sales (X2) have on impulse buying (Y) in lazada applications in the Cirebon area. This research method uses probability sampling techniques with simple random sampling methods and conducts a sample of 100 respondents with age criteria 17-25 years of lazada application users in the Cirebon area. The SPSS 24 software application helps in analysing data which includes instrument tests, classical assumption tests, and multiple linear regression tests. From the test results, it can be concluded that the brand ambassador and flash sale variables have a positive and significant effect on impulse buying.]]>
<![CDATA[The Influence of Brand Image and Product Quality on Purchasing Decisions ]]>
<![CDATA[Charity Serepina Sihotang]]>;
<![CDATA[Supriyono Supriyono]]>
<![CDATA[ Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/ijba.v4i2.8760
<![CDATA[Nowadays, people are interested in cafes, so it’s providing opportunities for business people to open and manage cafe businesses. Developments in the cafe business have made people choose modern cafes that suit their interests. This research was carried out to know the influence of brand image and product quality on purchasing decisions. Tanduk Cafe and Eatery is a cafe that has been around for quite a long time in Malang City. Online questionnaires were distributed to consumers of Tanduk Cafe and Eatery in Malang City using a non-probability sampling method with an accidental sampling technique. The sample in this study amounted to 78 respondents. This research shows the results of data processing using PLS. From the research results it can be concluded that brand image and product quality have a positive and significant influence on purchasing decisions.]]>
<![CDATA[The Role of Green Accounting, Good Corporate Governance, and Environmental Performance Corporate Social Responsibility ]]>
<![CDATA[Abd Rohman Taufiq]]>;
<![CDATA[Anwar Sanusi]]>;
<![CDATA[Prihat Assih]]>
<![CDATA[ Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/ijba.v4i2.8763
<![CDATA[The goal of the research is to find out how environmental performance is affected in industrial businesses listed on the IDX between 2017 and 2020 by sustainable accounting and good corporate governance. A manufacturing company with managerial ownership shares for the yearly report and continual involvement in the PROPER program makes up the study's population. Using the SPSS 22 analytic tool, the multiple line regression technique was used to 66 yearly reports as a sample and data processing procedures. The results of this research indicate that, while green accounting is voluntary and has not been fully implemented in the nation of Indonesia, it does have an impact on the nation's environmental performance. Second, environmental performance is affected by the implementation of sound corporate governance.]]>
<![CDATA[Indonesia According to Sam Ratulangie: a Contribution of thoughts from Minahasa to Indonesia ]]>
<![CDATA[Steven S. N. Rogahang]]>
<![CDATA[ Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/ijba.v4i2.8773
<![CDATA[This article departs from the central issue that Indonesia is currently again faced with the issue of religious radicalism and ethnic sentiment. The roots of the Pancasila ideology, namely nationalism, religion and communism, which are the basic values of the nation's ideology and philosophy, are starting to be opposed to one another. Religious people once again put forward the issue of communism as the source of the nation's problems. Meanwhile, lay people and academics tend to see the politicization of religion in it. This also had an impact on national-local ideological turmoil. The assumption that Pancasila is not yet fully understood and fully supported at the local level, so it is full of conflicts and interests, makes the author interested in raising this title. Minahasa, as part of Indonesia which has a Christian majority, feels that it has contributed to the process of becoming Indonesian. Using a descriptive-analytical method, this article aims to describe the ideas of Sam Ratulangie - thinker, fighter and futurologist from Minahasa - about being Indonesian, then analyze them to obtain the contribution of Minahasa ideas and thoughts to Indonesia. This article ultimately concludes that Minahasa plays a very important role in the process of becoming Indonesian. ]]>
<![CDATA[Detection Accounting Fraud: Role Internal Auditor and Whistleblowing Data System in Study Literature ]]>
<![CDATA[Yudhi Prasetiyo]]>;
<![CDATA[Etik Ipda Riyani]]>;
<![CDATA[Novita Nugraheni]]>
<![CDATA[ Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/ijba.v4i2.8849
<![CDATA[This research was conducted with the aim of finding out and analyzing the role and influence of the independence of internal auditors and whistleblowing data systems in detecting accounting fraud in private, public sector organizations or non-governmental organizations. This research is qualitative research with descriptive analysis methods based on literature studies with secondary data through scientific articles, news, books, previous research and the internet over the last five years, namely 2019-2023. The results of this research are that the independent attitude of internal auditors and the whistleblowing data system is very good and has a significant effect on detecting accounting fraud. Although there are several factors that influence the effectiveness of implementing an independence attitude and whistleblowing system, such as the control environment, relationships with clients, incentives for whistleblowers, and binding regulations and other related factors.]]>
<![CDATA[Optimizing Sales of Candied Mangoes through Digital Martketing on the Whatsapp Business Platform ]]>
<![CDATA[Nur Intan]]>;
<![CDATA[May Dedu]]>
<![CDATA[ Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/ijba.v4i2.8883
<![CDATA[This research aims to investigate the potential for optimizing sales of candied mango fruit through digital marketing strategies using the WhatsApp Business platform. With the emergence of information and communication technology, the use of digital platforms has become important for small and medium businesses, including candied fruit producers. This research uses a qualitative approach with in-depth interviews and observations of mango candied producers who have implemented WhatsApp Business in their marketing strategy. The collected data was analyzed using the content analysis method. The research results show that using WhatsApp Business can increase consumer accessibility to candied mango products. Through features such as product catalogs, automated messages, and discussion groups, manufacturers can effectively communicate product information to potential customers. Additionally, WhatsApp Business enables direct interaction between manufacturers and customers, which can increase customer trust and loyalty. However, challenges faced include the need to ensure consistent product availability and quality, as well as managing orders efficiently. This research concludes that using WhatsApp Business as a digital marketing platform can be an effective strategy for candied mango producers to increase sales and expand their market reach.]]>
<![CDATA[The Influence of Competence and Motivation on Employee Performance ]]>
<![CDATA[Putri Aziziah]]>;
<![CDATA[Deti Diana]]>;
<![CDATA[Siti Amelia Nur Anugrah]]>;
<![CDATA[Kartono Kartono]]>
<![CDATA[ Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/ijba.v4i2.8901
<![CDATA[The purpose of this study is to investigate how motivation and competence affect worker performance. This study employed a quantitative descriptive research design. The 74 participants in this study were all workers at Bappelitbangda Cirebon City. For the variables of competency, motivation, and employee performance, this research data collection technique uses interview and questionnaire methods with statement items. The study's findings demonstrate that employees at Cirebon City Bappelitbangda perform better and more significantly when they are competent. There is no discernible correlation between employee motivation and performance at Cirebon City Bappelitbangda. Employee performance at Cirebon City Bappelitbangda is positively and significantly impacted by both competence and motivation at the same time.]]>
<![CDATA[Comprehensive Analysis of the Impact of Service and Product Quality on Purchasing Decisions through Purchase Intentions for Ice Cream Products ]]>
<![CDATA[Rahayu Prihatiningsih]]>;
<![CDATA[Afronjiah Afronjiah]]>;
<![CDATA[Ramlah Puji Astuti]]>
<![CDATA[ Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55927/ijba.v4i2.8903
<![CDATA[The aim of this study was to examine the influence of product and service quality on purchasing decisions, mediated by purchase intention as an intervening variable. The research was conducted to enhance purchasing decisions at Ice Cream Shop in Cirebon. Purposive sampling was used to select participants. The data were analysed using partial least squares structural equation modelling (SEM-PLS) with the Smart-PLS 3.0 application. The results indicate that service quality has a positive impact on purchase intention but does not significantly affect purchasing decisions. Additionally, the service quality variable affects purchase intention but does not significantly impact purchasing decisions. The study found that the purchase intention variable mediated the relationship between product quality and service quality on purchasing decisions. This study suggests that future researchers could investigate additional variables that may influence purchasing decisions at ice cream shops.]]>
