International Journal of Management, Economic, Business and Accounting 2023-11-05T21:55:37+07:00 PT. Berkah Digital Teknologi Open Journal Systems <p>International Journal of Management, Economic, Business and Accounting (IJMEBA) ; ISSN 2962-0953 - publishes both theoretical as well as empirical articles related to the development and the dynamics of the world wide economy. Specific research areas or fields covered by IJMEBA include, but are not limited to: economic globalization challenges, digitalization of the economy, e-commerce and fintech, development of rural and village economies, development of creative economies, international trade and finance, public fiscal and finance, macroprudential and monetary economics, financial services institutions, financial penetration and financial inclusion, sharia economics and finance, food security and agricultural transformation, energy security and renewable energy, infrastructure and domestic connectivity, maritime economic development, revitalization of manufacturing and economic competitiveness, empowerment of SMEs and cooperatives, tourism development, and labor and demography.</p> <p>Please send the manuscript to the editorial, before submitting it to the system. Funds will be checked early by the editorial (initial reviewer), if the editorial decides to accept the manuscript then it will be submitted to the system.</p> Growth Of Business Partners On Sales Volume And Stock As Moderating Variables On Stock Points 2023-09-18T21:07:08+07:00 Areu Nurbela Eman Sulaiman Suwandi <p><strong>Purpose of the study</strong> — The purpose of this study is to identify the effect of business partner growth on sales volume with stock as a variable that affects the relationship between business partner growth and sales volume. The object of the study is business partners and sales of basic food products at the regular stock point of the Cirebon Palace. The phenomenon of an increase in the number of business partners that are relatively stable from month to month each period will be a positive thing for the growth process of a business partner, so that sales volume will increase if followed by adequate availability stock.<br><strong>Research method</strong>—In this study using quantitative methods and questionnaires became the source of data obtained from respondents. The analytical methods in this study are simple regression analysis and moderation regression analysis, validity test and reliability test, classical assumption test consisting of normality test, autocorrelation test, heteroskedasticity test, multicholinearity test, and hypothesis test which includes t test, f test and coefficient of determination.<br><strong>Result</strong>— The results showed that (1) the business partner growth variable has a positive effect on sales volume, (2) stock variables affect sales volume, (3) stock variables moderate the relationship between business partner growth variables and sales volume.<br><strong>Conclusion</strong>— this study found that the growth of business partners has a positive effect on sales volume in the basic food product industry. The availability of stock plays a crucial role in moderating this relationship, as adequate stock levels enhance the impact of business partner growth on sales volume. Therefore, businesses should focus on expanding their network of business partners while ensuring sufficient stock to maximize sales growth and capitalize on market opportunities.</p> <p>&nbsp;</p> 2023-09-18T00:00:00+07:00 Copyright (c) 2023 International Journal of Management, Economic, Business and Accounting HOW DOES THE ROLE OF POLITICAL CONNECTIONS INFLUENCE THE CORPORATE SOCIAL RESPONSIBILITY SCORES 2023-11-05T21:55:37+07:00 Arief Nurhandiaka <p><strong>Purpose of the study</strong><strong> —</strong>The objective of this study is to examine the impact of the board of commissioners and directors on CSR scores.</p> <p><strong>Research method—</strong>This research adopts a quantitative approach and employs purposive sampling to select samples. The sample comprises 17 companies in the IDX-IC sector A for the period spanning from 2016 to 2021. Panel data regression analysis is utilized for the empirical analysis, with STATA software being employed for the statistical computations.</p> <p><strong>Result—</strong> The findings reveal that having a politically affiliated board of commissioners, the variable concerning politically affiliated board, and the variable concerning politically affiliated audit committee &nbsp;positively influences CSR scores.</p> <p><strong>Conclusion—</strong> The implications of this study shed light on how companies or practitioners address political affiliations while considering CSR values, particularly in light of social conditions such as the Covid-19 pandemic, elections, and other matters that involve new government regulations pertaining to social responsibility.</p> 2023-09-30T00:00:00+07:00 Copyright (c) 2023 International Journal of Management, Economic, Business and Accounting