Interdisciplinary Journal of Economic and Social Behavior (IJESB)

Determinants Of Environmental Disclosure With Intergrated Corporate Governance As A Moderating Variable

Yuha Nadhirah Qintharah — 2025-03-22

The quest to improve tax efficiency administration and revenue generation is prominent in all nations. The purpose of this study is to understand the link between training, knowledge management (KM) and tax administration efficiency. Qualitative data were collected from 20 tax officers through face-to-face interviews at Federal Inland Revenue Service (FIRS), Nigeria. The qualitative data were supported with documentary study of FIRS annual training schedule. Semi-structured and open-ended interview questions were employed as a guide for the face-to-face interview and recorded with a smart voice recorder. Thematically, the data were analyzed with NVivo 10 qualitative software. Data analysis entails identification and reporting of themes in line with the research objectives and participants' responses. Two main themes namely formal and informal training were identified. Furthermore, sub themes identified include induction and inspector of taxes in connection to formal training while technical sessions and “train the trainer” were linked to informal training. The study found formal and informal training as administration catalysts that can improve KM and tax efficiency. This study recommends training and retraining of tax offers annually in order to improve KM and tax administration efficiency which would increase tax revenue for nation development.

Increasing Company Agility through Human Resource Quality

Ahmad Azis — 2025-03-22

The aim of the research is to analyze the quality of human resources to increase company agility. The research methodology used in this research is qualitative and qualitative. Next, the survey method was used to obtain information from all respondents. The method was purposive sampling with the number of samples obtained from 115 respondents. Empirical data collected from primary sources is a questionnaire distributed to workers working in the industrial and mining sectors in the Gersik Regency Industrial Area. The results show that HR quality has a positive effect on company agility. This shows that companies that have quality human resources will be more able to adapt quickly to changes that occur. The Human Resource Quality variable has a positive relationship with increasing Company Agility because it has a regression coefficient value of -0.420. This means that the Human Resource Quality variable has an effect on increasing Company Agility.

Boycotting, Nationalism, and Religiosity Influence on Consumer Churn Intention: A Conceptual Insight on The Theory of Consumer Behavior

Arman Hj Ahmad — 2025-03-23

This research explores and examines the influence of boycotting, nationalism, and religiosity on consumer churn intention in Malaysia. Using a quantitative approach, this research investigates how these factors drive consumers to switch from one brand to another. Research framework has been developed utilizing theories of consumer behavior and incorporating related literature on nationalism, and religiosity within the context of consumerism. The findings reveal significant impacts of boycotting and nationalism on consumer churn intention, while religiosity presents a nuanced relationship and a more complex relationship. This study contributes to understanding the interplay between socio-political factors and consumerism specifically how those factors affect consumer behavior in Malaysia, offering valuable insights for retailers facing boycotts or operating in highly nationalistic or religious contexts as well as those retail businesses operating in this culturally and politically diverse market within the contexts where these factors are prominent.

The Effect Of Valence Of Opinion, Content, And Level Of Trust On Culinary Purchase Decisions In The Ponorogo Area (Case Study of Instagram Followers @ariesskuliner)

Adesti Yusi Milani — 2025-03-23

The aim of this research is to provide empirical evidence regarding the Influence of Valence of Opinion, Content and Level of Trust on Culinary Purchasing Decisions in the Ponorogo Area (Case Study of Instagram Followers @ariesskuliner). This type of research is descriptive research with a quantitative approach. The sample in this study amounted to 398 respondents. The sampling method is using a purposive sampling method. Data collection in this research used a questionnaire distributed via Google form. The data analysis technique in this research uses a test tool in the form of SmartSPSS 25 software. The results of the research prove that Valence of Opinion has no significant influence on purchasing decisions, Content has a positive and significant influence on purchasing decisions, and Level of Trust has a negative and significant influence culinary purchasing decisions in the Ponorogo Region is influenced by Instagram followers @ariesskuliner

I What Does It Take To Be An Attractive Islamic-Oriented Travel Package Towards Satisfying The Needs Of Muslim Travellers?

Arman Hj. ahmad — 2025-03-23

Travel agencies have modernized the way they communicate their package tours to travellers through digital technology. It is however imperative to also understand travellers’ needs in order to remain competitive in the market. In particular, it is crucial to clearly recognize the diversity in travel needs particularly the travel desires of Muslims travellers since they hold a different set of values and beliefs that guide their travel needs. Hence, this research attempts to understand the Islamic travel needs among the Muslim travellers and how such needs can impact the attractiveness of package tours in Malaysia. The travel needs of Muslim travellers i.e. travel motives, travel behavior and perceived travel barriers will be determined and tested against the attractiveness of packaged tours. This paper proposes a conceptual model so that further analyses can be conducted, and marketing strategies can be recommended to enhance the attractiveness of package tours developed by Travel agencies for the Muslim travellers. By gaining a better understanding, tour operators in Klang Valley, Malaysia will be able to enhance their marketing strategies, increase the demand for their package tours and attract more Muslim travellers to travel with them

The Role Of Social Media Marketing And Electronic Word Of Mouth(E-Wom) In The Purchase Decision Of Axioo Laptops In Palembang

Muhammad Reynaldi — 2026-06-21

marketing and electronic word of mouth (E

WoM)

important factors that can influence purchasing decisions, particularly for technology

products such as Axioo laptops. This study aims to analyze the influence of social media

marketing a

nd E

WoM on the purchase decision of Axioo laptops in Palembang City. The

study employed a quantitative approach using a survey method involving 120

respondents selected via purposive sampling. Data were collected through a

questionnaire and analyzed using

multiple linear regression with IBM SPSS Statistics 26.

The results show that social media marketing has a positive and significant effect on

purchasing decisions, with a t

value of 7.189 and a significance level of 0.000, while E

WoM also has a positive

and significant effect, with a t

value of 4.615 and a significance

level of 0.000. Simultaneously, social media marketing and E

WoM have a significant

effect on purchasing decisions, with an F

calculated value of 60.215 and a significance

level of 0.000. T

hese findings indicate that social media marketing strategies and positive

online reviews can increase consumer confidence in purchasing Axioo laptops.

Therefore, the company needs to optimize its digital marketing activities and encourage

the creation of

positive E

WoM to enhance consumer purchasing decisions.

Keywords

: Social Media Marketing, Electronic Word of Mouth (E

WoM), Purchas