International Journal of Economics, Business and Accounting Research (IJEBAR)
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.
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THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND MANAGERIAL OWNERSHIP ON ACCOUNTING CONSERVATISM (Empirical Study of Manufacturing Firms Listed on the Indonesia Stock Exchange for the Period 2017-2020)
Andini Yulianti;
Nursiam Nursiam
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)
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DOI: 10.29040/ijebar.v6i4.6735
The purpose of this research is to examine the influence of profitability, leverage, fiirm size, and managerial ownership on accounting conservatism. This research uses quantitative methods and secondary data. The population in this research are manufacturing industry firm listed on the Indonesian Stock Exchange (IDX) in 2017-2020. The sample used on this research was 128 with a samplng technque using purposive sampling method. . The analytical technique used on this study is classical assumption test, multiple linear regression analysis, and hypothesis testing. The outcome of the research declare that profitability and managerial ownershop are affects accounting conservatism. Meanwhile, leverage and company size do not affect the accounting conservatism.
THE EFFECT OF SERVICE QUALITY AND TRUST ON CUSTOMER SATISFACTION AT BCA KCP JAKARTA 26
Sri Windiarti;
Suwandi Suwandi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)
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DOI: 10.29040/ijebar.v6i4.7052
The purpose of this study was to determine the effect of service quality on customer satisfaction, the effect of customer trust on customer satisfaction, the effect of service quality and customer trust simultaneously on customer satisfaction at BCA KCP Jakarta 26. This study was conducted from October 2020 to February 2021, with the type explanatory research which is also correlational, with a survey method using a questionnaire where the respondents are BCA KCP Jayakarta 26 customers. The population of this study is 216 customers, then through the Slovin formula a sample of 140 respondents is determined, of which 91 are male and 49 female, aged respondents ranged from 17 to 60 years, ranged from 5 to 21 years as a customer. Data analysis was carried out descriptively and hypothesis testing, where the results of the research were descriptivevariables of service quality, customer trust and customer satisfaction are in the categoryclose to agree, meaning that BCA KCP Jayakarta 26 customers agree that BCA KCP Jayakarta 26 meets the indicators for each variable.In the Hypothesis Testing through the SPSS results on the Anova table where the hypothesis (1) Mquality of service affects customer satisfaction. Hypothesis (2) Customer trust has an effect on customer satisfaction. Then on the hypothesis (3) Service quality and customer trust simultaneously affect customer satisfaction.
ISLAMIC SOCIAL REPORTING AND FIRM VALUE ISLAMIC BANKING COMPANY WITH RGEC METHOD
Puji Nurhayati;
Erisa Putri Wardani;
Desy Nur Pratiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)
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DOI: 10.29040/ijebar.v6i4.7534
The company's value is significant for investors because it can reflect its condition. Maximizing company value can be done by maintaining the level of bank health. The study aimed to determine the determinants of Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) on company value. As well as the influence of moderation between RGEC variables on company value through Islamic Social Reporting. This research was conducted on 13 Islamic general banks in Indonesia. The study sample was 91 data. The data used is secondary data. This type of research is descriptive quantitative with multiple regression analysis techniques of panel data. The sampling technique is carried out by purposive sampling method. The result of this study is that the risk profile has a positive and significant effect on the company's value. GCG does not influence company value. Earnings have a negative and powerful influence. Capital does not affect the value of the company. Meanwhile, ISR can moderate the risk profile and gain company value. However, ISR is unable to negotiate GCG and capital toward company value. Keywords: Risk Profile, Good Corporate Governance, Earning, Capital, Financial Distress
THE INFLUENCE OF SOCIAL CAPITAL ON FACULTY PERFORMANCE
Yuliana Sri Purbiyati;
Lydia Ari Widyarin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)
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DOI: 10.29040/ijebar.v6i4.5757
Social capital has been studied by experts for decades. So many studies and discussions that state there is support for an object or vice versa. This study tries to uncover the effect of social capital on the performance of a faculty at a university. There are ten hypotheses for this study. data was taken with a questionnaire as primary data and observations as secondary data. Data analysis was carried out with smartPLS. Of the seven hypotheses of direct influence, five hypotheses were found to be proven between the independent variable and the dependent variable to have a positive and significant relationship. Two of the seven hypotheses of direct influence there are two hypotheses whose results have a positive and insignificant effect. For variables with an indirect effect from the three hypotheses, there are two hypotheses that have a positive and insignificant relationship. One variable that has a positive and significant relationship between the independent and dependent variables through the mediating variable is CSC on the EDP variable through LICV. Keywords: Structural social capital, Relational social capital, Cognitive social capital, faculty performance, leadership and core values
FORECASTING THE INDONESIAN RURAL BANKS’ PROFITABILITY: THE CASE OF DYNAMIC AND STATIC FORECASTING
Regi Muzio Ponziani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)
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DOI: 10.29040/ijebar.v6i4.6753
This research aims to forecast the profitability of Indonesian rural banks. The forecasting methods employed dynamic and static forecasting. Dynamic forecasting was represented by regression with Autoregressive Integrated Moving Average (ARIMA) errors while static forecasting was represented by Holt-Winters seasonality and Seasonal Autoregressive Integrated Moving Average (SARIMA). The regression with ARIMA errors included additional independent variables namely inflation and interest rate. The dependent variable being forecast was return on assets (ROA) of the rural banks. The data extended from January 2010 to July 2021. The data will be divided into training and test data. Training data extended from January 2010 to December 2020. The test data extended from January 2021 to July 2021. Training data were used to derive the models. The models generated then were used to yield forecasts for January until July 2021. The forecasts were later compared to the test data for accuracy. The research found that regression with ARIMA errors had the best forecast accuracy, followed by SARIMA and Holt-Winters seasonality. Therefore, the research proposed that regulators, analysts and all stakeholders of the Indonesian rural banks employ regression with ARIMA errors to predict the profitability and financial position of the rural banks.
EMPLOYEE PERFORMANCE MEASUREMENT ANALYSIS USING THE BALANCE SCORE CARDS
Budiyono Budiyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)
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DOI: 10.29040/ijebar.v6i4.7403
The purpose of this study was to determine the balance scorecard measurement from the perspective of finance , customers , internal business processes , growth and learning have a partial effect on the performance of employees of Bank Negara Indonesia. from the perspective of partial influence on the performance of employees of Bank Negara Indonesia. The scope taken in this study is a survey conducted on research respondents, namely employees of Bank Negara Indonesia. The type of data in this study is Qualitative data in the form of questionnaires and research location data. While the second data is quantitative data in the form of data from respondents' questionnaires that have been quantified. The results in this study are that there is a partial influence on the measurement of the balance scorecard from the perspective of finance , customers, business processes, and learning and Keywords: Performance, employee, balanced score, card
THE EFFECT OF RISK PERCEPTIONS AND BENEFITS PERCEPTIONS ON CONSUMER BEHAVIOR ONLINE SHOPPING WITH THE IMPACT OF THE COVID-19 PANDEMIC AS A MODERATION VARIABLE
Siti Chamidah;
Dwi Warni Wahyuningsih;
Sri Hartono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)
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DOI: 10.29040/ijebar.v6i4.7300
Pandemic Covid 19 has resulted in uncertainty in various business sectors, and is a new challenge for the business sector to create new strategies by optimizing digital marketing with online marketing. To formulate an effective and optimal online marketing strategy, online marketers must be able to understand the factors that influence consumer behaviour. Covid 19 pandemic too bring about shifts in consumer behaviour and change online consumer perceptions good about risk perception as well as perception benefit purchase online. This research aims to find out whether impact of the covid pandemic 19 plays a role in moderating the effect of perceived risk and perceived benefits on online shopping consumer behaviour on society Ponorogo. In this study there are four hypotheses to be tested. This research uses an explanatory quantitative approach using primary data obtained through a questionnaire on line. Questionnaires were taken using a non-probability sampling technique, namely purposive sampling, with the number of samples used by 100 respondents. In testing, this study uses Regression analysis with moderation (Moderation Regression Analysis) with the help of SPSS software. The results of the study concluded that perceived risk and perceived benefits had a significant effect on online consumer behaviour, and the impact of the Covid 19 pandemic proved to have no significant effect on the relationship between perceived risk and perceived benefits on consumer behaviour. Keywords: Perceived risk, perceived benefits, online consumer behaviour, the impact of the covid pandemic.
EFFECT OF WORK MOTIVATION, WORK ENVIRONMENT, AND COMPETENCE ON EMPLOYEE PERFORMANCE AT BANK JATENG BOYOLALI REGIONAL BRANCH
Nico Yudea;
Sutianingsih Sutianingsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)
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DOI: 10.29040/ijebar.v6i4.7027
This research aims to analyze the effect of work motivation on employees, work environment, and competence on employee performance at Bank Jateng Boyolali Branch. This research is a quantitative research by analyzing primary data and secondary data. Primary data is data obtained from the results of questionnaires that have been distributed to all respondents. While secondary data is the data obtained from the data that has been at Bank Jateng Boyolali Branch. Population in research this is employee at Bank Jateng Boyolali Branch with the amount of 88 employees. The data obtained were then analyzed by quantitative methods. The results of this study are motivation work, work environment, and competence has positive and significant influence to performance employees at Bank Jateng Boyolali Branch. Other results also show motivation work, environment work and competence by together have positive and significant influence to performance employees at Bank Jateng Boyolali Branch. Keywords : work motivation, work environment, competence, performance
ANALYSIS OF FINANCIAL STATEMENTS AT TIRTA DUMAI BERSEMAI DRINKING WATER COMPANY (PDAM TIRTA DUMAI BERSEMAI)
Rispa Eliza;
Putri Haizah Sakilah;
Fitria Sari Ayu
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)
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DOI: 10.29040/ijebar.v6i4.7058
Meeting the needs of the Dumai city community in getting clean water, the Tirta Dumai Bersemai Drinking Water Company is here to make the best service efforts in distributing clean water to the Dumai City area. The Regional Drinking Water Company (PDAM) is one of the regional-owned business units, which is engaged in the distribution of clean water for the general public. expanding the area and increasing the productivity of the company's waterworthiness did not escape the assistance of investors and other related parties. Key financial reports of all collaborations with various parties to the Tirta Dumai Bersemai Drinking Water Company. Analysis of financial statements can be material or evidence of consideration whether the company is in good or bad condition, healthy or unhealthy. This study aims to look at the condition and performance of the Tirta Dumai Bersemai Regional Water Company with data processing methods with financial ratios and find the results that overall the company is in a safe or good condition for investment from various investors, and has good company performance in running its business.
THE EFFECT OF CUSTOMER EXPERIANCE AND PERCEIVED VALUE ON APARTMENT RESIDENT LOYALTY
Sandra Oktaviana Pinaraswati;
Sri Susilowati;
Ilya Farida;
Ika Devy Pramudiana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)
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DOI: 10.29040/ijebar.v6i4.7127
Destination research is to examine the influence of customer experience and perceived value on the loyalty of residents of the Tamansari Prospero Sidoarjo Apartment. The research was designed in the form of a causal relationship between variables. This research uses primary data. The research population was the residents of Tower Fortuna Apartemen Tamansari Prospero Sidoarjo totaling 200 people. While the sample is 133 people with accidental sampling technique and data collection using a questionnaire. The analysis technique uses multiple linear regression analysis. The results of the study are that customer experience and perceived value have a significant effect on the loyalty of apartment residents, customer experience has a significant effect on the loyalty of residents of the Tamansari Prospero Sidoarjo Apartment and perceived value has a significant effect on the loyalty of residents of the Tamansari Prospero Sidoarjo Apartment