International Journal of Digital Entrepreneurship and Business

The Effects of Thin Capitalization, Capital Intensity on Tax Avoidance With The Use of Tax Havens Country as a Moderating Variable

Rut Cahyo Ningrum, Nurhayati Nurhayati — Sun, 12 Oct 2025 00:00:00 +0700

The purpose of this study was to determine the effect of thin capitalization, capital intensity on tax avoidance with the use of tax havens as a moderating variable. This study uses a quantitative approach with a population with a sample of energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique used purposive sampling and obtained 80 companies as samples. This study uses Partial Least Square or commonly known as variant-based PLS and the analysis used is Structural Equation Modeling (PLS-SEM). Data is processed through SmartPLS software. The results showed that thin capitalization has no significant (negative) effect on tax avoidance, while capital intensity has a significant positive effect on tax avoidance. Further research shows that tax havens cannot moderate the effect of thin capitalization on tax avoidance, but tax havens strengthen the effect of capital intensity on tax avoidance.

Assessing the Work Readiness of Students: The Role of Internship Experience and Soft Skill Competencies

Sun, 12 Oct 2025 00:00:00 +0700

This study examines the impact of internship experience and soft skill competencies on students' work readiness. Using the Human Capital Theory as a theoretical foundation, a quantitative approach was employed with data collected from 92 students at an entrepreneurship focused institution. Variance-based Structural Equation Modelling (SEM) via SmartPLS was utilized to analyze the relationships between variables. The findings confirm that both internship experience and soft skills significantly enhance work readiness, with soft skills such as communication, teamwork, and adaptability playing a crucial role in bridging the transition from academia to professional environments. The results emphasize the need for universities to design structured, industry-aligned internship programs and integrate soft skill development into curricula. Companies should also provide mentorship and competency-based assessments to optimize student’s workforce preparedness. However, the study is limited to a single institution, necessitating broader research across diverse educational contexts. Future studies should incorporate mixed methods to explore students’ subjective experiences and assess additional factors such as mentorship effectiveness and the optimal duration of internships. These insights contribute to academic and managerial strategies for producing graduates who are not only technically proficient but also adaptable and competitive in dynamic labour markets.

Determinants of Repeat Purchase Intention Through Brand Trust: Study on Halal Cosmetics Among Non-Muslim Consumers

Canny Geraldine, Mochammad Riyadh Rizky Adam — Sun, 12 Oct 2025 00:00:00 +0700

The increasing demand for halal cosmetics has expanded beyond Muslim consumers, reflecting a broader perception of halal products as symbols of quality, safety, and integrity. Wardah, Indonesia’s pioneering halal cosmetic brand, has successfully attracted non-Muslim consumers, accounting for nearly 40% of its market share. This study aims to analyze the factors influencing repeat purchase intention through brand trust among non-Muslim consumers of Wardah lipstick. The research employs a quantitative approach using Structural Equation Modeling (SEM) with LISREL 8.8, based on data collected from 140 non-Muslim respondents. The findings reveal that celebrity endorsement credibility, halal labelling, brand image, and perceived quality each have a significant positive relationship with brand trust. Furthermore, brand trust significantly influences repeat purchase intention. These results indicate that non-Muslim consumers perceive halal attributes not only as religious symbols but also as indicators of product reliability and quality. The study contributes to the understanding of how halal branding can appeal to a wider consumer base and offers managerial insights for cosmetic brands seeking to enhance customer loyalty through brand trust.

Customer Orientation of Service Employees in Retaining Customers: The Mediating Role of Satisfaction and Commitment

Ifa Nafisah, Evi Susanti, Sumayyah Sumayyah, Moudy Virginia Kawer — Mon, 13 Oct 2025 00:00:00 +0700

This study aims to analyze the influence of employee service orientation on customer retention, with satisfaction and commitment as mediating variables at Bank Syariah Indonesia. The approach used was Structural Equation Modeling (SEM) through analysis using JASP software. The results showed that the model had a good level of fit, and all constructs were proven valid and reliable. Employee service orientation positively influenced customer satisfaction and commitment, which ultimately increased customer retention. Both satisfaction and commitment were shown to act as mediators, strengthening the relationship between service orientation and retention. In the context of Bank Syariah Indonesia, customer commitment emerged as a more dominant factor than satisfaction in maintaining customer loyalty. These findings emphasize the importance of enhancing service orientation based on Sharia values such as honesty, trustworthiness, and empathy in interactions with customers. Implementing services consistent with these principles will strengthen trust, create emotional satisfaction, and foster long-term commitment to Bank Syariah Indonesia

From Leadership to Brand Equity: The Mediating Roles of Virtuousness and Online Learning Readiness in Indonesian Higher Education

Ahmad Nawaz, Muhammad Shehzad Moin — Mon, 13 Oct 2025 00:00:00 +0700

Amid increasing competition from foreign universities and rapid digital transformation, Indonesian higher education institutions must align leadership, organizational values, and digital readiness to strengthen internal brand equity. This study examines how Servant Leadership (SL) influences Employee-Based Brand Equity (EBBE) through Organizational Virtuousness (OV) and Online Learning Readiness (OLR). Drawing on internal branding and broaden-and-build theories, the research tested a structural model using Partial Least Squares Structural Equation Modeling (PLS-SEM) with data from 84 academic and administrative staff across higher education institutes in LLDIKTI Region III. Results show that SL significantly enhances EBBE both directly and indirectly through OLR, while OV does not exhibit a significant mediating effect when readiness is included. SL also strongly predicts both OV and OLR, underscoring its central role in cultivating ethical culture and digital capability. The model explains 53.8% of the variance in EBBE. Overall, the findings highlight that leadership-driven readiness, rather than values alone, most effectively translates institutional purpose into brand-consistent employee behavior. This study contributes to leadership and internal branding literature in higher education and offers practical insights for university leaders and policymakers seeking to build capable, ethical, and competitive institutions.