International Journal of Innovative Technologies in Economy

ANALYSIS OF THE EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON STOCK PRICES IN MANUFACTURING COMPANIES IN THE GARMENT AND TEXTILE SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2018-2023

Nanda Arifah Rahmawati, Shefirra Hadist Sahara, Erwin Budianto, Maiyaliza — Thu, 21 Aug 2025 00:00:00 +0000

This research investigates the impact of Current Ratio and Debt to Equity Ratio on Stock Price. This study is classified as associative study. The population in this study is the Garment and Textile Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2023, totaling 24 companies. This study examined 6 companies and collected 36 observation data points through purposive sampling. Analysis was conducted using secondary data, incorporating various statistical tests such as descriptive statistics, tests for classic assumptions, t-tests, F-tests, and determination coefficients. Initial results indicate that the Stock Price is not significantly influenced by the Current Ratio, whereas the Debt To Equity Ratio has a considerable impact on Stock Price. Additionally, it is discovered that both the Current Ratio and Debt to Equity Ratio contribute to determining Stock Price.

FRAUD TRIANGLE FACTORS INFLUENCING ACCOUNTING FRAUD IN INDONESIA

Barnabas Tridig S., Santy Setiawan, Juni Junaedi Andreas — Tue, 16 Sep 2025 00:00:00 +0000

Accounting fraud in Indonesia remains a recurring issue faced by many companies. The fraud triangle theory explains that fraud may occur due to pressure, opportunity, and rationalization. This study aims to examine the factors that contribute to accounting fraud from the perspective of the fraud triangle. The sample comprises financial reports from 26 property companies listed on the Indonesia Stock Exchange between 2021 and 2022. Logistic regression was used as the analytical tool. The findings show that external pressure, industry conditions, and rationalization have no significant effect on fraud, while audit quality does influence accounting fraud. This study is expected to provide insights for companies to anticipate accounting fraud by implementing preventive measures within their organizations.

STRATEGIES FOR MANAGING OPERATING EXPENSES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF ENTERPRISES IN KAZAKHSTAN

Andrey Sapa — Wed, 16 Jul 2025 00:00:00 +0000

Effective operational cost management is a critical concern for enterprises striving to maintain competitiveness while advancing sustainable development goals. This study investigates how non-state enterprises in Kazakhstan manage operating expenses in alignment with sustainability principles, particularly emphasizing the potential of blockchain-supported multiple offsetting systems. A cross-sectional mixed-methods design combined survey responses from 43 professionals across key industries with qualitative data from 15 structured interviews. Survey results indicate that most enterprises maintain a strong cost-monitoring culture (87% agreement), yet only moderate integration of sustainability in operational decision-making (71%). Awareness of blockchain-based cost optimization remains limited (43%), although 66% of respondents expressed openness to exploring blockchain-enabled financial settlements. A multiple linear regression model was estimated to identify drivers of blockchain readiness. The analysis revealed that cost strategy sophistication (β = 0.562, p < 0.01) and sustainability orientation (β = 0.391, p < 0.05) were statistically significant predictors, together explaining 41% of the variance in blockchain adoption readiness (Adjusted R² = 0.41, p < 0.001). Qualitative findings reinforced these insights, revealing themes around decentralized cost-sharing, blockchain’s potential to improve inter-enterprise trust, and concerns over implementation complexity and regulatory uncertainty. The study concludes that while blockchain-based offsetting systems offer scalable, cost-effective solutions, successful adoption depends on technical training, policy incentives, and broader institutional support.

THE IMPACT OF MARKETING INNOVATION IN ENHANCING CUSTOMER LOYALTY: A CASE STUDY OF CUSTOMERS OF THE INSTITUTION "MOBILIS" - BOUIRA AGENCY

Kadiri Aissa, Mourad Hamdaoui, Fodili Nourddin, Sara Hamouda — Fri, 08 Aug 2025 00:00:00 +0000

This study aims at identifying the impact of marketing innovation on customer loyalty. To achieve this objective, the descriptive-analytical approach was used, by administering a questionnaire as the primary tool for data collection. The researchers selected randomly a sample of 100 customers of the Mobilis institution. Data processing and analysis were conducted using the Statistical Package for the Social Sciences (SPSS). The findings revealed a statistically significant relationship between marketing innovation and customer loyalty through its impact on the four dimensions of loyalty which are trust, complaint behavior, and word of mouth. The correlation coefficient for the five dimensions was similar, as was their explanatory power.

APPLICATION OF DIGITAL MARKETING CONCEPTS TO INCREASE SALES AND MARKET EXPANSION OF MSME LOCAL PRODUCTS

Mon, 11 Aug 2025 00:00:00 +0000

Even with the digital world moving at breakneck speed, many Micro, Small, and Medium Enterprises (MSMEs) in Palintang Hamlet still stick to old-fashioned marketing and barely use the internet. Limited knowledge and scarce money or staff make it hard for them to jump into online promotion. This study set out to see whether a short digital-marketing workshop could lift sales and help local products reach new buyers. We used a straightforward number-crunching plan and tested the trainees before and after the session with a simple quiz. Results were run through a basic linear-regression model in SPSS. Findings show that the class boosted the participants understanding and made them more ready to try digital tools in real life. Put simply, the training works and can spark bigger digital shifts among local firms. Now follow-up help from government and education providers is vital so similar projects spread and keep MSMEs competitive online.

THE INFLUENCE OF LIVE STREAMING AND FREE SHIPPING ON IMPULSE BUYING OF THRIFTING PRODUCTS ON TIKTOK SHOP

Rahmat Fattahillah, Haidar Ahmad Hannagara, Rahmadi, Muh Santoso — Fri, 22 Aug 2025 00:00:00 +0000

The digital age has drastically altered how we go about our daily lives, jobs, and social interactions. Major changes have occurred in communication methods and information dissemination, demonstrated by increased internet usage to access social media. Social media is an online platform that supports individual creativity and ideas and enables long-distance communication such as the TikTok platform. This study aims to determine whether Live streaming and Free Shipping influence Impulse Buying Thrifting TikTok Shop. The research employs a quantitative methodology. Information was gathered via online surveys conducted with customers from the Cirebon city region who had bought secondhand fashion items. Random sampling method was used for sampling and Hair formula calculation obtained 150 respondents. Structural Equation Modeling - Partial Least Square (SEM-PLS) was utilized for the analysis. It was found from the results that Live Streaming and Free Shipping both play a significant role in influencing Impulse Buying. This shows that both independent variables together influence consumer minds to make impulsive purchases of TikTok Shop thrifting products with a stronger influence on Impulse Buying obtained from the Free Shipping variable. This shows that Free shipping allows influencing consumer minds to buy thrifting products impulsively, because Free Shipping reduces additional costs that often become buyer considerations when buying something. The results show that combining interactive features such as live streaming and economic incentives such as free shipping can create a shopping environment that encourages impulsive shopping activities, especially for products purchased through hunting. Therefore, in the technology-based economy era, marketing strategies that focus on interactivity and cost incentives are very important to increase sales rates on digital platforms.

WHAT DRIVES MORE INTEREST IN BUYING SKINCARE? ONLINE CUSTOMER REVIEW OR ONLINE CUSTOMER RATING

Fri, 22 Aug 2025 00:00:00 +0000

The value of skincare is becoming more widely recognized, and the skincare business in Indonesia is expanding significantly. Through the marketplace platform, this study seeks to ascertain what motivates Generation Z consumers to purchase skincare products based on online user ratings and reviews. Questionnaires were employed in the study's quantitative data collection methodologies. The study's participants were Cirebon City teenagers between 14 and 18, and 400 responders were found using the Slovin formula. Data analysis was conducted using SEM-PLS, a statistical method that incorporates partial least squares. The data was examined through the use of SEM-PLS, a technique known as Structural Equation Modeling-Partial Least Square. The findings demonstrated that online consumer ratings and reviews significantly influence purchasing intention. These two independent variables can influence Generation Z's combined inclination to buy skincare products. Online reviews from customers play a crucial role in influencing the decision to buy skincare items. This suggests that Generation Z accepts and believes user reviews that provide product details, usage experiences, benefits, and drawbacks, as well as information that helps prospective customers comprehend the makeup of skincare products. To stimulate Generation Z's interest in purchasing skincare products, skincare business actors can use the study's findings to help them create digital-era marketing strategies that work. They can also try to get customers who have already purchased skincare products to write reviews.

SOCIALISATION OF SIMPLE RECORD KEEPING FOR MICRO, SMALL AND MEDIUM ENTERPRISES

Mon, 11 Aug 2025 00:00:00 +0000

This study addresses the issue of poor financial record-keeping practices among micro, small and medium enterprises (MSMEs) in Palintang Hamlet, most of which are engaged in agriculture and the sale of local products such as coffee and vegetables. The lack of record-keeping leads to ineffective financial management, difficulties in identifying profits or losses, and challenges in managing business capital (Putri & Nurlaila, 2022; Maris et al., 2022; Thadeus, Simiyu, & Ombaba, 2023). This study aims to enhance understanding of simple financial record-keeping through socialisation activities conducted as part of the Thematic Community Service Learning (TCSL) programme. The method used was pre-experimental with pre-test and post-test instruments to measure participants' understanding improvement. The analysis results showed a significant increase in participants' understanding after the socialisation, evidenced by a statistically significant difference in the average pre-test and post-test scores (Asymp. Sig. 0.046 < 0.05), with 9 out of 17 participants experiencing an increase in scores. The conclusion of this study is that the socialisation of simple financial record-keeping can effectively improve the financial literacy of SME actors, which serves as an important foundation for capital management and business sustainability in Palintang Village.

THE IMPACT OF TRANSFORMATIONAL LEADERSHIP, ORGANIZATIONAL CULTURE, AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR ON TEACHER PERFORMANCE IN KANISIUS ELEMENTARY SCHOOLS

Felisius Oktovianus Bowe, Lia Yuliana — Thu, 21 Aug 2025 00:00:00 +0000

The goal of this research is to investigate how transformational leadership, organizational culture, and Organizational Citizenship Behavior (OCB) impact the performance of teachers in Kanisius Catholic Elementary Schools in Yogyakarta City, Indonesia. The research adopts an ex-post facto design with a quantitative approach. The study population consisted of 75 teachers from seven Kanisius Catholic Elementary Schools in Yogyakarta. Information was gathered through questionnaires and examined utilizing SPSS 27, incorporating basic and multiple linear regression techniques. The findings indicate that: (1) Transformational leadership has a significant positive effect on teacher performance (t = 4.052, p < 0.05); (2) Organizational culture shows a positive influence in simple regression analysis (p = 0.001) but becomes non-significant in multiple regression (t = -1.310); (3) OCB has a significant positive impact on teacher performance (t = 9.184, p < 0.05); (4) Collectively, the three independent variables significantly affect teacher performance (F = 92.878, p < 0.05), with a coefficient of determination (R²) of 0.788. These findings indicate that teacher performance is influenced by transformational leadership, organizational culture, and OCB.

EVALUATING THE EFFECTIVENESS OF AI CHATBOTS IN HIGHER EDUCATION AND RESEARCH ACTIVITIES: PERSPECTIVES OF ALGERIAN UNIVERSITY PROFESSORS USING THE URPIC MODEL

Nadia Tahmi, Nadia Brahimi, Mahdjouba Benchohra — Wed, 03 Sep 2025 00:00:00 +0000

This study aims to evaluate the advantages of AI chatbots used by university teachers in Algeria for their education and research activities, considering increased human-machine interactions, especially with advances in natural language processing. The assessment is based on a model consisting of five dimensions: uses, reliability, privacy, integration, and constraints to use. The questionnaire items were developed based on this model, and the study sample included 246 university professors from various disciplines. The responses were analyzed using the SPSS 27 software. Among the most important findings of the research is the moderate evaluation of AI chatbots effectiveness by the study sample, based on an average level across the five aforementioned dimensions. The sample also placed significant emphasis on the criteria of reliability, privacy protection, and integration in order of importance.

STRENGTHENING MARKETING STRATEGIES FOR MICRO, SMALL, AND MEDIUM ENTERPRISES THROUGH INTEGRATED TRAINING

Sat, 09 Aug 2025 00:00:00 +0000

This article discusses the importance of strengthening marketing strategies for Micro, Small, and Medium Enterprises (MSMEs) in rural areas, particularly through an integrated training approach that focuses on improving understanding of basic marketing concepts. In villages, MSMEs still rely on traditional marketing methods that are limited to social networks and the local environment, making it a major challenge to expand their markets to a larger scale. The lack of technology utilization, inadequate education, and limited access to information are the main barriers for MSMEs in adopting more effective modern marketing strategies. To date, the marketing theories discussed include understanding the concepts of needs, wants, and demand. The importance of market segmentation and the marketing mix are 4P (Product, Price, Place, Promotion) and 3P (People, Process, Physical Evidence). The application of these theories also emphasizes that MSMEs need to understand local consumer behaviour, build a strong brand identity, and leverage social media and digital platforms to expand their market reach. Through structured training involving collaboration between universities and communities, it hoped that MSMEs can improve their institutional performance, strengthen customer relationships, and sustainably contribute to overall local economic growth.

THE SMALL AND MEDIUM-SIZED ENTERPRISES (SME) SECTOR AS A BASIS FOR ECONOMIC GROWTH “ALGERIA CASE STUDY”

Touihar Taha Madani — Tue, 30 Sep 2025 00:00:00 +0000

This study aimed to identify the role and position of the small and medium-sized enterprises (SME) sector in economic growth in Algeria, it relied on official reports from accredited bodies and institutions from 2021 to 2025, The study reached a set of conclusions, including: the growth in the SME population was 5.71% across all legal sectors, representing a total net increase of 73,438 SMEs, thus contributing to the country's economic growth, and increased funding support for SME financing through an expansion of loan programs.

The study concluded with a set of proposals, including the need to rely on digitization and reduce heavy bureaucracy and complex tax procedures.

EMPLOYEE RETENTION STRATEGY: ANALYSING THE INFLUENCE OF CAREER DEVELOPMENT, COMPENSATION, AND JOB SATISFACTION ON TURNOVER INTENTION

Ahmad Sholahuddin, Noviyanti Dwi Putri, Noveria Susijawati — Thu, 21 Aug 2025 00:00:00 +0000

Turnover intention is a major challenge in human resource management that can affect the stability and operational efficiency of an organisation. This research is focused on examining how career advancement, rewards, and job contentment influence the desire of workers to leave their jobs at PT Surya Toserba Jatiwangi. A quantitative approach was used with multiple regression method to test the relationship between these variables. Data was collected through surveys, questionnaires and interviews of 104 permanent employees with non-probability sampling technique with saturated sample approach. The results show that career development has no significant effect on turnover intention, while compensation and job satisfaction have a significant effect on employees' intention to leave the company. These findings indicate that effective employee retention strategies need to focus on improving compensation and job satisfaction to reduce turnover rates, while career development remains an important factor in the long run to maintain employee loyalty.

IMPROVING PERFORMANCE BY ENHANCING WORK MOTIVATION AND MANAGING THE WORKLOAD OF NURSES AT CIREMAI HOSPITAL CIREBON

Syffa Nur Wahyu Afifa, Fakhri Firdaus, Noveria Susijawati — Thu, 21 Aug 2025 00:00:00 +0000

This research seeks to investigate how job motivation and the amount of work impact the performance of nurses at Type III Hospital 03.06.01 Ciremai in Cirebon City. The study employed a quantitative research methodology using an associative approach, involving 90 nurses as respondents. The information was gathered by utilizing questionnaire and examined through several linear regressions with the support of SPSS 25. The findings indicated that both work motivation and workload have a favorable and notable impact on nurse performance. Work motivation showed a stronger influence (β = 0.376; p < 0.05) compared to workload (β = 0.189; p < 0.05). Work motivation has a stronger impact compared to the workload factor. This finding indicates that increasing work motivation and managing workload well can improve nurses' performance. Therefore, hospitals are advised to improve factors that influence work motivation, such as recognition, policies, and working conditions, and manage workload through task rotation and psychological support to ensure optimal quality of health services.

FOSTERING COMPETENCE AND PERSON-JOB FIT IN AN EFFORT TO IMPROVE EMPLOYEE PERFORMANCE

Muhammad Irsyadul Anam, Muhammad Faris Wildan, Noveria Susijawati — Thu, 21 Aug 2025 00:00:00 +0000

Employee performance plays a vital role in helping organisations reach their goals successfully. Enhancing competencies and aligning individual traits with job requirements can lead to improvements in performance. The primary aim of this study is to explore the correlation between skills and alignment with job responsibilities in order to improve the performance of workers at the Cirebon Branch Office of Perum Bulog. A survey involving 91 employees was conducted for this study, using a quantitative research approach. The sampling technique used was saturated sampling. Information was gathered by utilising a Likert scale questionnaire and then examined using multiple linear regression through SPSS software version 25. The study indicated that exceptional proficiency in one's role is critically important for enhancing employee performance. When individuals possess robust skills, they are more likely to execute their responsibilities effectively and meet the expectations set before them. Furthermore, a strong alignment between an individual and their position significantly contributes to improved performance outcomes. The fit between individuals and jobs increases motivation, job satisfaction, and effectiveness in completing tasks. The implications of these results indicate the need for companies to integrate human resource development strategies through training, proper job placement, and recruitment that consider the fit between individuals and jobs.

IMPROVING EMPLOYEE PERFORMANCE BY STRENGTHENING ORGANISATIONAL COMMITMENT AND WORK DISCIPLINE

Muhammad Rizal, Nurjanah Hassan, Noveria Susijawati — Fri, 22 Aug 2025 00:00:00 +0000

This study aims to analyse the influence of organisational commitment and work discipline on employee performance at PT Pegadaian (Persero) in the city and regency of Cirebon. Employee performance is a key factor in achieving organisational goals, where commitment and work discipline play an important role in improving the effectiveness and productivity of the company. This study employs a quantitative approach using an associative method. Data was collected through the distribution of questionnaires to 71 employees as respondents using a saturated sampling technique. The research model was analysed using the Structural Equation Modelling (SEM) method based on Partial Least Square (PLS) version 4. Model evaluation was conducted through validity, reliability, and structural analysis tests using R-square values, F-tests, and t-tests. The results of the study indicate that both organisational commitment and work discipline have a positive and significant influence on employee performance. The R-square value of 0.184 indicates that 18.4% of employee performance variables can be explained by organisational commitment and work discipline variables, while the remainder is influenced by factors outside the research model. Therefore, companies need to enhance employee commitment and discipline through effective management strategies, such as training, development, and appropriate incentives to optimise productivity.

THE INFLUENCE OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE

Imeylia Safhira Sutanto, Sahal Sabili, Lisa Harry Sulistiyowati, Sunimah — Fri, 22 Aug 2025 00:00:00 +0000

This research investigates and evaluates the impact of Organizational Citizenship Behavior (OCB) and job satisfaction on employee performance within a BUMD office in Cirebon Regency. Quantitative research methods were utilized in this study, involving the distribution of questionnaires. The sample group was comprised of 240 full-time employees. By applying the Slovin formula with a margin of error of 5%, a total of 150 participants were selected from a BUMD office in Cirebon Regency. This study utilized statistical analysis methods to investigate how Organizational Citizenship Behavior and Job Satisfaction impact the performance of employees. Statistical analysis was performed using t-test and F-test methodologies. The results of the t-test show a strong correlation between Organizational Citizenship Behavior (X1) and employee performance (Y). Furthermore, the F-test results suggest that Organizational Citizenship Behavior (X1) and Job Satisfaction (X2) together have a significant influence on employee performance. It was found that Organizational Citizenship Behavior (X1) has a considerable positive impact on employee performance (Y), while Job Satisfaction (X2) also plays a crucial role in improving performance outcomes. Workers who exhibit elevated levels of both OCB and job satisfaction tend to demonstrate enhanced performance results. Consequently, to maximize employee performance effectiveness, organizations should prioritize creating workplace conditions that promote Organizational Citizenship Behavior and enhance overall job satisfaction among their workforce.