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International Journal of Economics, Business and Accounting Research (IJEBAR)
Published by STIE AAS Surakarta
ISSN : 26224771     EISSN : 26141280     DOI : 10.29040/ijebar.v3i03
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 57 Documents
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Search results for , issue "Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020" : 57 Documents clear
THE EFFECT OF WORK TRAINING ON EMPLOYEE WORK PRODUCTIVITY IN THE DEPARTMENT OF VILLAGE COMMUNITY EMPOWERMENT OGAN KOMERING ULU Sri Sarwo Sari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1408

Abstract

Work productivity is basically related to the morale of a person (employees) so it is necessary for the leadership of a government agency to always strive to improve the morale of their employees. If the work productivity of employees increases, it will bring benefits to the institution itself, and on the other hand it can affect the increase in employee work ability. In order to increase the productivity of employees so that they work more actively, the following matters are required: Encouragement of material, money or goods (compensation); the opportunity to gain individual honor, prestige and power; the physical requirements of the desired job are clean, quiet environment or own office space; pride in work, service to family and other people; patriotism, or religious feelings; individual enjoyment and satisfaction in organizational social relationships; conformity with customary practices and usual attitudes and can accept the rules and patterns of behavior of the organization and; feelings participate in most events. Of the several factors that affect employee work productivity, job training and motivation are thought to be very important factors in order to increase employee work productivity at the Ogan Komering Ulu Village Community Empowerment Service. This study aims to determine whether job training jointly affects the work productivity of employees at the Ogan Komering Ulu Village Community Empowerment Service. The results showed that there was a significant influence between job training variables on employee work productivity at the Ogan Komering Ulu Village Community Empowerment Service. The relevant effort is the need to supervise the implementation of employee work, in this case the imposition of strict sanctions against any work violations committed by employees who are often late or absent from work, so that it is expected to increase employee work productivity. Keywords: Training, Work Productivity, Employees
Performance of the CSR Program in the Small Medium Enterprise (SMEs) Financial Capacity Building Purwanto Purwanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1443

Abstract

The Corporate Social Responsibility (CSR) program in developing the capacity of SMEs is not only related to training and credit assistance in the short term, but needs to be directed towards self-regulated of access to finance for SMEs, through collaboration with both financial and non-financial institutions. This study aims to analyze the performance of the CSR program in developing the financial capacity of SMEs, which is the relationship between financial literacy development, collaboration capacity and financial performance of SMEs. The research was conducted on 142 SMEs of CSR Program Partners of one of the state-owned enterprises in Indonesia. The research was conducted using qualitative data obtained through interviews with the owner-manager of UKM. Data analysis was performed using Structural Equation Modeling (SEM). The results of the study generally found that the development of SME financial literacy has an effect on the financial performance of SMEs either directly or through mediation of collaborative capacity. The indirect effect of developing SME financial literacy on SME financial performance through collaboration capacity is greater than the direct effect on business growth. The results of this study imply that the role of the government, private sector or donor agencies in empowering SMEs such as the SME financial capacity building program needs to be directed at developing literacy and collaboration skills, especially in the era of knowledge. Keywords: CSR program, financial literacy, financial access capacity, SME growth
THE INFLUENCE OF WORK DEMANDS ON WORK STRESS THROUGH INTRINSIC MOTIVATION AS INTERVENING VARIABLES Andhy Tri Adriyanto; Arini Novandalina
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1571

Abstract

This research aimed to determine on the influence of work demands on work stress with intrinsic motivation as an intervening variable in Demak Regency. The population used the staff of the Demak District Education and Training Personnel Board. The sample had taken from 48 respondents. The research data came from two sources, i.e primary data and secondary data. This type of research was quantitative. These sampling used the purposive random sampling technique. The collected data were analyzed using Structural Equation Modeling (SEM) with SmartPLS ver 3.29 software. The results of this study had the work demands that made a negative influence on intrinsic motivation while intrinsic motivation had the significant of positive influence on the work stress. On the other hand, work demands had the significant of positive influence on work stress while intrinsic motivation could not mediate the influence of work demands on work stress.
ANALYSIS OF ANTHESEDENT AND TAXPAYER AWARENESS CONSEQUENTS OF COMPLIANCE LEVELS IN FULFILL ITS TAXATION OBLIGATIONS M. Gunawan Setyadi; N. Dicky Sumarsono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1563

Abstract

The purpose of this study is to provide conceptual information regarding the role of exogenous variables, namely understanding the implementation of self-assessment systems, service quality, perceptions of taxation sanctions on the mediation variable of taxpayer awareness and taxpayer compliance endegenus variables (WP). Specifically, it provides information on the effect of understanding the implementation of self-assessment systems, service quality, and perception of taxpayers on taxation sanctions on taxpayer compliance which is moderated by the awareness of taxpayers. This study takes the population of individual and corporate taxpayers who carry out their obligations at KPP Pratama Surakarta. The sampling method was carried out using purposive sampling and the number of samples was determined as many as 150 respondents. The analysis method used is Structure Equation Modeling (SEM) analysis with AMOS software (Santoso, 2018). This research is expected to provide empirical information about the effect of understanding the implementation of self-assessment systems, service quality, taxpayer perceptions of tax penalties on taxpayer awareness. The influence of WP awareness on WP compliance. The awareness function of taxpayers mediates the influence of the understanding of the implementation of the self assessment system, service quality, the perception of taxpayers on taxation sanctions and affects taxpayers' compliance. The conclusion of the study is to empirically prove that taxpayer compliance is largely determined by the level of taxpayer awareness, the higher the taxpayer's awareness will have an impact on the higher taxpayer compliance and vice versa. Meanwhile, taxpayer awareness is strongly influenced by the perception of taxpayers about tax sanctions, not influenced by the understanding of the implementation of the self-assessment system or the quality of service so that it proves This research also proves that taxpayer awareness is proven to fully mediate the influence between perceptions of tax sanctions on taxpayer compliance and does not mediate the influence between the understanding of the implementation of the self assessment system, service quality on mandatory compliance. Keywords: self assessment system, service quality, tax sanctions, taxpayer awareness, taxpayer compliance
FLYPAPER EFFECT ON REGIONAL SPENDING IN CENTRAL JAVA PROVINCE Soeharjoto Soeharjoto; Debbie Aryani Tribudhi; Dini Hariyanti; Rinaldi Rustam; Syofriza Syofyan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1501

Abstract

Implementation of autonomy policies in the reform area aims to accelerate region growth, make Central Java Province continues to optimize their regional spending to increase their development. Purpose of this research is to determine effect of the original local government revenue and general allocation funds to regional spending and flypaper effect existence. Panel data regression and independent sample t test used as a method with 2014-2017 data from 35 districts and cities at Central Java. Result shown that there is positive and significant effect at original local government revenue and general allocation funds to regional spending. However, the construction being carried out still has a flypaper effect
FACTORS AFFECTING THE AREA OF RISK MANAGEMENT DISCLOSURES Dwiharto, Paulus
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1380

Abstract

The purpose of this study was to analyze the effect of leverage, company size, profitability, and auditors on the extent of risk management disclosure. This study uses the population of this study are non-financial companies listed in the 2016 MSCI Indonesia Index for the period of 2016, the research sample used was 68 companies. The data used in this research is secondary data. The data source in this study comes from the website www.ishare.com to find out the data of companies listed in the 2016 MSCI Indonesia Index. The research data used is the company's annual report which can be accessed through the relevant company website or the IDX website at www.idx. co.id. The data analysis method for this research is multiple regression analysis. The results showed that the leverage variable had no significant effect on the extent of risk management disclosure. The results of the leverage test showed that the significance value of leverage was 0.030 (sig
IMPLEMENTATION OF BLENDED LEARNING DESIGN FOR OPERATIONAL MANAGEMENT COURSES (COLLABORATION BETWEEN FACE TO FACE, WEB, YOUTUBE AND TELEGRAM APPLICATIONS) Robi Awaluddin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1386

Abstract

The challenges and educational opportunities in the era of the industrial revolution 4.0 currently include changes in the way of learning, thinking and acting for students in developing creative innovations in various fields, especially in the field of management science. So with this, students can improve the quality of learning, learning achievement and the ability to understand the abstraction of challenges in the industrial and business world today which is full of speed, innovation and uncertainty in the era of disruption that necessitates change in thinking patterns and learning patterns that are more comprehensive in accordance with technological development. Blended learning is an integrative learning model that can improve student motivation and learning achievement hypothetically in this study. The study was conducted for 4 months with qualitative analysis tools with a population of management study program students using the control class and the class given treatment. The right strategy formulation will be obtained after the hypothesis is answered through this research. In making this system, it is planned to make a lecture using the blended learning method. Where will combine online and conventional learning. The features contained therein allow for the addition of new activities in accordance with the lecture system in general. In this design, there are lectures through YouTube videos, telegram apps, web-based, and face to face / face to face as conventional learning. For videos using YouTube. In the web-based learning contains lecture materials that can be accessed by students on the Moodle page. Lecturers can directly check the results of examinations and student assignments and can directly give grades. This research resulted in 61 percent of students strongly agreeing with the implementation of blended learning, 21 agreeing and 8 quite agreeing with the implementation of blended learning based on youtube, web and telegram apps.
THE EFFECT OF PRODUCT QUALITY TO THE LOYALTY OF TAHU TEMPE NUR CAHYO CONSUMERS IN BIAK PAPUA Krismiyati, Krismiyati; Nurfadillah, Nurfadillah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1670

Abstract

Nur Cahyo is one of the industry players producing tahu and tempe in Biak Papua. The quality of the product that the product offered by the seller has an extra selling value that is not owned by the competitor's products. In Biak Numfor Regency, there are several entrepreneurs who open businesses in the field of tahu and tempe production, one of which is tahu and tempe Nur Cahyo production. Every month Nur Cahyo supplies ± 40 tons of soybeans. With the daily production of tempe as much as ± 200 pieces and also tahu. The research objective was to determine the influence of product quality on consumer loyalty to tahu and tempe Nur Cahyo in Biak Papua. This research uses the quantitative method. In this research the sample set is consumers who purchase tahu and tempe Nur Cahyo industry from 250 populations using the Slovin formula with a margin of error of 5%, the results are 154 in other words the sample from the research as many as 154. Sampling technique non-probability sampling. The sampling of respondents was done using purposive sampling technique, the sample criteria or data sources selected in the study were consumers or customers who purchased tahu and tempe Nur Cahyo in Biak Papua. From the decision-making criteria for the hypothesis, there is a significant positive effect between product quality and consumer loyalty as seen from the tcount 10.357 > from the ttable value 1.987. With a significant value of 0.000 < 0.05, then Ho is rejected and H1 is accepted, which means that there is a significant effect of the product quality variable (X) on the loyalty variable (Y). Research results Product quality variable (X) after hypothesis testing There is an influence between product quality on consumer loyalty of tahu and tempe Nur Cahyo industry. The magnitude of the influence of product quality on customer loyalty can be seen in the value of the coefficient of determination (R2) which has a value of 0.523 or 52.3%. Keywords: Product Quality, Loyalty, Customers, Tahu Tempe
THE EFFECT OF BANKING FINANCIAL SOUNDNESS ON STOCK PRICES TO EARNINGS AND CAPITAL VARIABLES Neli Hajar; Muhammad Tho&#039;in; Musta&#039;an Musta&#039;an
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1522

Abstract

This research aims to determine the effect of banking soundness on stock prices as measured by several variables that are Earning and Capital. Earnings variables are ROA and NIM, while the Capital variable uses CAR. Banking that are the object of research are state-owned banks on the IDX 2011-2018. This research is quantitative descriptive. The independent variables of the research are ROA, NIM, and CAR, while the dependent variable is the stock price. The population in this study were 4 state-owned banks, namely BRI, BNI, BTN, and Mandiri Bank. The research sample is the assessment of the level of health with Earnings (ROA, NIM) and Capital (CAR) from financial reports published through http://www.idx.co.id. The data collection techniques using non-participant observation methods and financial reports. The data analysis technique used are descriptive statistical tests, classical assumption tests, while hypothesis testing was carried out by using multiple linear regression, t test, F test, and R2 test. The results showed that the Earning variable with ROA assessment and the Capital variable with CAR assessment had a positive and significant effect on stock prices, while the Earning variable with NIM assessment had a negative and significant effect on stock prices.
THE EFFECT OF GCG CHARACTERISTICS ON CSR DISCLOSURE OF COMPANIES REGISTERED IN LQ45 IDX FOR 2017-2018 USING INFORMATION ASYMETRY AS INTERVENING VARIABLES Nugroho Budi Wirawan; Negina Kencono Putri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1289

Abstract

The purpose of this study is to analyze the character of GCG on corporate CSR disclosure in the 2017-2018 IDX LQ45, intervening variables using information asymmetry. A number of samples of 45 companies, the analytical tool used is SPSS and data analysis methods with data normality testing, heterokedasticity testing, multicollinearity testing, and multiple linear regression testing. The results of this study reveal that GCG data has no significant effect on information asymmetry. Information asymmetry has a significant influence on CSR. Keywords: GCG, asymmetry, CSR

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