IJEBD (International Journal of Entrepreneurship and Business Development)

Study of The Impact of design on construction Project Delays

Arkiyansyah Arkiyansyah — 2026-03-31

Project delays are a problem that often occurs in various types of projects, especially construction projects, and have a significant impact on increasing costs, decreasing quality, and stakeholder dissatisfaction. One factor that often contributes to project delays is the design aspect, whether related to completeness, quality, or design changes during the implementation stage. This research aims to comprehensively examine the role of design in project delays based on findings in the scientific literature. The method used is a literature review by examining relevant national and international journal articles, published within the last ten years, and obtained through reputable scientific databases. The study process was carried out through the stages of identification, selection and literature analysis to group design factors that contributed to project delays. The results of the study show that project delays are largely influenced by design problems such as incomplete planning documents, design errors, weak design coordination between disciplines, and design changes that occur during the construction stage. These factors have implications for rework, work flow disruptions, and adjustments to project schedules. The conclusion of this research confirms that design has a strategic role in determining project time performance, so that improving the quality of the planning process and design coordination from the early stages of the project is key in minimizing the risk of delays.

The Effect of Employer Branding, Personal Branding, and Social Media Recruitment on Digital Human Resource Quality

intan nurjanah — 2026-03-31

Purpose: This study aims to analyze the effect of employer branding, personal branding, and social media recruitment on digital human resource quality at Surya Toserba Cirebon.

Design/methodology/approach: This research applies a quantitative approach with a causal-associative design. Data were collected through questionnaires distributed to 130 employees using a Likert scale. The sample size was determined using the Slovin formula with a 5% error rate. Data were analyzed using multiple linear regression with SPSS, including validity, reliability, and classical assumption tests (normality, multicollinearity, and heteroscedasticity).

Findings: The results show that employer branding, personal branding, and social media recruitment have a positive and significant effect on digital human resource quality, both partially and simultaneously. Social media recruitment has the strongest influence. The coefficient of determination (R² = 0.570) indicates that 57% of the variation in digital human resource quality is explained by the three independent variables.

Practical implications: Organizations are encouraged to strengthen employer branding strategies, support the development of employee personal branding, and optimize social media recruitment to improve digital workforce quality in the digital transformation era.

Originality/value: This study integrates employer branding, personal branding, and social media recruitment simultaneously in a regional retail company context, which remains limited in previous research.

Managing Legitimacy and Legality in Constitutional Decisions: A Political Philosophy Analysis of the Controversy Surrounding Constitutional Court Decisions in Indonesia

Augustinus Setijanto — 2026-03-31

This study analyzes the tension between legality and moral legitimacy within the Constitutional Court of Indonesia through the lens of political philosophy. While the Court serves as the guardian of the constitution, recent rulings specifically Decision No. 90/PUU-XXI/2023 regarding presidential candidate age limits have sparked significant public controversy. This debate suggests that formal legal validity does not inherently guarantee moral acceptance. Utilizing a qualitative, normative-conceptual approach, the research evaluates these developments using the frameworks of Max Weber’s rational-legal authority, John Rawls’s justice as fairness, and Jürgen Habermas’s communicative legitimacy. The analysis reveals that when judicial decisions are perceived as instruments of political power rather than impartial legal reasoning, a legitimacy crisis ensues. The study concludes that in a democratic state, the rule of law must be anchored in political ethics and substantive justice to maintain public trust. To bridge the gap between law and morality, the paper recommends strengthening institutional integrity, enhancing procedural transparency, and fostering public discourse rooted in political philosophy.

THE EFFECT OF POLITICAL CONNECTIONS, PROFITABILITY, AND LEVERAGE ON TAX AVOIDANCE

Nabilah Fathiyah Rachma — 2026-03-31

Purpose: The purpose of this study is to analyze the influence of political connections, profitability, and leverage on tax avoidance. This study was conducted on infrastructure and utility companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024.

Design/methodology/approach: This study uses a quantitative method with multiple linear regression analysis tools. The sampling method uses purposive sampling with a sample size of 117 during 2022-2024. Result: summarize the result or findings of your study.

Findings: Political connections and leverage variables influence tax avoidance, while profitability variables do not influence tax avoidance.

Research limitations/implications: In this study, the adjusted R square value was only 13%, which means that the independent variables did not explain much of the dependent variable, and the contribution of political connections, profitability, and leverage to tax avoidance was only 13%, while the remaining 87% was contributed by other factors not examined in this study.

Practical implications: This study is expected to contribute to the development of knowledge in the fields of accounting and taxation by improving understanding of the influence of political connections, profitability, and leverage on tax avoidance practices. In practical terms, this research can be taken into consideration by companies in determining their taxation strategies, by investors in making investment decisions, and by students as a reference regarding factors that influence tax avoidance. In addition, in terms of policy, this research can be used as material for evaluation and consideration in designing effective taxation strategies that comply with regulations and minimize companies' reputational and legal compliance risks.

Paper type: Research paper

Keyword: tax avoidance; political connections; profitability; leverage

The Influence of Leadership Style and Organizational Culture on Work Motivation and Performance of Employees at the BPBD Office of Bulungan Regency

Ariya Wirdha Tanaya — 2026-03-31

Purpose : The purpose of this research is to analyze of The Influence Of Leadership Style And Organizational Culture On Work Motivation And Performance Of Employees At The BPBD Office Of Bulungan Regency.

Design/methodology/approach : This research was conducted to analyze whether is an influence between independence and dependent variable. The study population was employees in the manufacturing industry in Bulungan Regency. The sampling method used the theory of to optimize their performance, civil servants must continuously enhance their competencies. Effective public service delivery and development demand government officials equipped with appropriate qualifications and specialized skills (Simanungkalit et al., 2022).

Findings : The research results show that The Influence Of Leadership Style And Organizational Culture but On Work Motivation And Performance Of Employees At The BPBD Office Of Bulungan Regency.

Research limitation/implication : This research was conducted at only one Of Bulungan Regency. Future research is expected to expand the intervening variables and expand the sample size.

Paper type : Research paper

Keywords: leadership style, organizational culture, performance, work motivation

INTEGRATION OF COMPETENCY AND MOTIVATION ON THE PERFORMANCE OF VILLAGE APARATUS IN JAPARA DISTRICT: A STRUCTURAL QUANTITATIVE APPROUCH

Farah Fadilah Puteri — 2026-03-31

Purpose: This study focuses on analyzing the Performance of Village Apparatus in Japara District, specifically focusing on the Competence and Motivation factors possessed by Village Apparatus that affect the Performance of Village Apparatus in Japara District.

Design/methodology/approach: This essay uses an associative quantitative approach by using 3 variables that are the focus, namely Competence (X2), Motivation (X2), Performance of Village Apparatus (Y) as bound variables. Using a population and sample of 105 respondents with data analysis techniques using the SEM-PLS analysis method.

Findings: The Competency variable has a partial significant influence on the performance of the Village Apparatus, which indicates that the higher the level of competence possessed, the better the performance of the apparatus produced. In addition, partial motivation can have a significant influence on the performance of the Village Apparatus and it can be interpreted that the higher the level of motivation felt by the Village Apparatus, the more able to improve the performance produced. Simultaneously, Competence and Motivation affect the Performance of Village Apparatus.

Paper type: Research paper

The Influence of Transformational Leadership and Affective Commitment on Employee Creativity at Juwata Tarakan Airport Through Work Motivation as A Mediating Variable

Fahrudin Rahmad — 2026-03-31

Purpose : The purpose of this research is to analyze of The Influence Of Transformational Leadership And Affective Commitment On Employee Creativity At Juwata Tarakan Airport Through Work Motivation As A Mediating Variable

Design/methodology/approach : This research was conducted to analyze whether is an influence between independence and dependent variable. The study population was employees in the manufacturing industry At Juwata Tarakan Airport. which is a government organization under the Directorate General of Civil Aviation, Ministry of Transportation

Findings : The research results show that The Influence Of Transformational Leadership And Affective Commitment On Employee Creativity At Juwata Tarakan Airport Through Work Motivation As A Mediating Variable

Research limitation/implication : This research was conducted at only one Juwata Tarakan Airport. Future research is expected to expand the intervening variables and expand the sample size.

Paper type : Research paper

Keywords: Transformational leadership, affective commitment, work motivation, employee creativity