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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 80 Documents
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Search results for , issue "Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023" : 80 Documents clear
ANALYSIS OF CONSUMER ATTITUDES AND PREFERENCES TOWARDS ORNAMENTAL PLANTS IN KARANGANDONG VILLAGE DRIYOREJO DISTRICT GRESIK REGENCY Arfiana Dita Arum Sari; Teguh Soedarto; Prasmita Dian Wijayati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11914

Abstract

Ornamental plants are greenery with considerable potential for development in Indonesia. The plethora of ornamental plant sellers leads consumers to carefully choose attributes that stand out in meeting their desired attitudes and preferences. This research aims to analyze the decision-making process for purchasing ornamental plants, consumer attitudes toward ornamental plant attributes, and the attribute combinations that constitute consumer preferences for ornamental plants. The data collection method involves purposive sampling with 100 respondents. The analysis methods encompass descriptive analysis, Multi-Attribute Fishbein analysis, and Conjoint analysis. The research findings reveal the decision-making process for purchasing ornamental plants, including recognizing the need to beautify a room/home, seeking information from family, evaluating alternative attributes such as price, making planned purchasing decisions, and buying different types of ornamental plants. Post-purchase behavior includes satisfied consumers, a willingness to make repeat purchases, and spreading information about ornamental plants. The overall consumer attitude toward ornamental plants (Ao total) is positive. Consumer preferences for ornamental plants, based on utility values and attribute levels, prioritize plant price (Rp. 100,000 – Rp. 300,000), plant size (60 – 100 cm), seller service (empathy), plant pot (ceramic/porcelain), and plant type (ornamental leafy plants). Keywords: Attitude, Preference, Consumer, Ornamental plants
ANALYSIS OF THE EFFECT OF PRODUCT QUALITY, PRICE AND HALAL LABELING ON PURCHASING DECISIONS (Case Studies Abon Sapi Pada Suka 68 Boyolali) Fanny Aulia Putri Salsabila; Rini Handayani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11809

Abstract

The purpose of this study was to collect data that could be used to provide a definitive explanation of the impact of elements such as product quality, price, and halal labeling on consumer purchasing choices. In this study, quantitative research design was used as research design. One way of data collection is through the use of questionnaires, which are then examined through the application of multiple regression. Based on research findings, there is a positive and significant influence on purchasing decisions that can be caused by three factors: (1) product quality, (2) price, and (3) halal labeling. There are a total of 85.4% of factors influencing the purchase of Abon Daging Sapi Pada Suka 68 Boyolali. These factors include product quality, product price, and halal label. While the remaining 14.6% was influenced by additional factors that were not studied in this study. Keywords: product quality, price, halal labeling, purchasing decision
THE EFFECT OF BRAND IMAGE AND PRICE ON CUSTOMER SATISFACTION AND THE IMPACT ON CUSTOMER LOYALTY OF HAIYUM COFFEE Mohammad Isma Lazuardi; J.E. Sutanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11115

Abstract

This research aims to determine the effect of brand image and price on customer loyalty through customer satisfaction with Haiyum Coffee as the object of research. The variables used in this study are brand image and price as independent variables, customer satisfaction as a mediating variable and customer loyalty as the dependent variable. The method used is quantitative mediation. The sample used in this study used a non-probability sampling method with a purposive sampling technique and a sample of 120 respondents. Data collection techniques in this study were carried out by distributing questionnaires using a Likert scale. Based on the results of data analysis, it can be concluded that brand image has a significant effect on customer loyalty, brand image has a significant effect on customer satisfaction, price has a significant effect on customer loyalty, price has a significant effect on customer satisfaction, and customer satisfaction has a significant effect on customer loyalty. In addition, there is mediation in the relationship between brand image and customer loyalty through customer satisfaction, and mediation occurs in the relationship between price and customer loyalty through customer satisfaction.
Financial Losses Caused by Tax Audit Quality, A Deep Qualitative Findings Y. Agus Bagus Budi N; Titik Aryati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10787

Abstract

One of the whacking concerns experienced by taxpayers in Indonesia is tax audit quality. During the year of 2021, statistical data on tax dispute decisions consisted of 11% not being accepted, 25% rejected, 20% partially accepted, fully accepted 41%, and the other 12%. This statistics figures needs to be studied carefully since it implies several serious issues, one of which is the quality of tax audit. To do so, this research was design to analyze qualitatively using an in-depth interview approach, a piece of the exploration of empirical evidence on tax audit quality in the field of a certain property business experienced by the taxpayer. Using related factors of quality audit, such as input, output and context factors proposed by previous researchers, compared to the previous works, this research offers novelty by combining these factors, with the Indonesian provision of tax audit procedure regulated by Peraturan Menteri Keuangan (PMK) 17/03/2013 (M. K. Republik Indonesia 2013) in conjunction with Peraturan Menteri Keuangan (PMK) 184/03/2015 (M. K. Republik Indonesia 2015) (which was broken down into 10 component and 45 details questions) and Surat Edaran Direktur Jenderal Pajak (SE) 15/PJ/2018 (D. J. P. Republik Indonesia 2018) . There are a number of activities in the process of tax audit works that may affect the quality of tax audit. Some of the features are within the control of the tax auditor such as competencies, knowledge, experiences, but at the same time are out of taxpayer control, such as the audit time limit. The research was carried out by using a deep interview with persons in charge combined with a list answered questionnaire of the taxpayer. Based on the qualitative analysis the results indicate that a poor activities of tax audit quality in term of communication have posed a serious potential financial consequences for the taxpayer in the form of the tax assessment letter for underpayment and the collection letter. The implications of these findings for tax authorities are the urgency in developing tax audit procedure that can improve tax audit quality as mandated by tax provisions, avoiding taxpayers as object of state revenues ambitions. Key words: Financial Losses, Tax Audit Quality, Audit Quality Factors, Tax Audit Procedures
SDGS DISCLOSURE AND FINANCIAL PERFORMANCE: POINTS OF VIEW FROM GENDER DIVERSITY, CSR AND INDUSTRIAL SENSITIVITY Khairina Nur Izzaty; Taufiq Andre Setiyono; Angie Marsha Putri; Iffa Dania Hamzah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10720

Abstract

This study aims to examine the factors that are thought to encourage companies to disclose sustainable development goals (SDGs) in their sustainability reports and examine the impact of disclosing SDGs on the company's financial performance. Using a population of companies listed on the Indonesia Stock Exchange and carrying out sustainability reporting, the sample used in this study was 146 firm-years after being eliminated using a purposive sampling method. Quantitative research data was then processed using SPSS 26 software, using two multiple linear regression models. The statistical results show that for the first model, board of directors gender diversity has a significant negative effect on SDGs disclosure, CSR committee and industry sensitivity have a positive effect on SDGs disclosure, while board of directors and commissioners gender diversity and company size have no significant effect on SDGs disclosure. In the second model it is known that the disclosure of SDGs by the company is not able to significantly influence the company's financial performance.
GREEN INNOVATION AND GREEN COMPETITIVE ADVANTAGE MEDIATE THE INFLUENCE OF GREEN MARKETING ORIENTATION ON GREEN MARKETING PERFORMANCE IN SME INDONESIA Viajeng Purnama Putri; Dicky Wisnu Usdek Riyanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11614

Abstract

This study aims to analyze the relationship between green innovation and green competitive advantage mediating the influence of environmentally friendly marketing orientation on the performance of environmentally friendly marketing using the SEM-PLS analysis tool in Indonesian MSMEs. The results of this study Green Innovation (GI) has a significant effect on Environmental Marketing Performance (EMP). Green Marketing Orientation (MO) has a significant effect on Environmental Marketing Performance (EMP). Green Marketing Orientation (MO) has a significant effect on Green Competitive Advantage (GCA). Green Marketing Orientation (MO) has a significant effect on Green Innovation (GI). Green Marketing Orientation (MO) has a significant effect on Environmental Marketing Performance (EMP) through on Green Competitive Advantage (GCA). Green Marketing Orientation (MO) has a significant effect on Environmental Marketing Performance (EMP) through Green Innovation (GI).
THE INFLUENCE OF WORK MOTIVATION, WORK DISCIPLINE AND WORK ENVIRONMENT ON THE PERFORMANCE OF SURABAYA CITY HEALTH OFFICE EMPLOYEES Enny Istanti; Achmad Daengs GS
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10829

Abstract

Human resource management is part of organizational management that focuses on human resource elements. The purpose of this study is to determine the influence between the variables of work motivation, work discipline and work environment simultaneously on the performance of employees of the Surabaya City Health Office and to determine the influence between the variables of work motivation, work discipline and work environment partially on the performance of employees of the Surabaya City Health Office. The sampling technique in this study is the probability sampling technique, which is a sampling technique that provides equal opportunities for each element (member) of the population to be selected as a member of the sample. From the results of the study, the value of the lowest or weakest work discipline variables in influencing performance. For these unfavorable work discipline conditions, the inherent supervision (waskat) of the leadership needs to be improved again to stimulate employee discipline. Based on descriptive analysis, it can be seen that basically the respondent's assessment of each observed variable is positively assessed by the research respondent.
ANALYZING THE INFLUENCE OF E-SERVICE QUALITY AND PRODUCT QUALITY ON CUSTOMER SATISFACTION OF E-COMMERCE WEBSITE ZALORA INDONESIA: TESTING PURCHASE DECISION AS THE MEDIATING VARIABLE Hadi Kusuma Sunyoto; Jennifer Vincentia; Vincent Nathanael
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10901

Abstract

The growing number of internet users around the world, particularly in Indonesia is changing the business environment digitally. It leads to the growing numbers of e-commerce which eliminates the distance barrier in doing transactions. The number of online sellers and buyers in Indonesia is also growing as a result from this phenomenon. This research examines the factors that influence customer satisfaction Zalora Indonesia e-commerce, specifically, e-service quality, product quality, and purchase decision. The method of this study is disseminating questionnaires to the respondents as many as 128 who are connected to the internet, also have installed and purchased Zalora Indonesia platforms before. The result of this study shows that e-service quality and product quality significantly influence purchase decision and customer satisfaction. Also, purchase decision significantly influences customer satisfaction. Keywords: e-service quality, product quality, purchase decision, customer satisfaction
INFLUENTIAL FACTORS ON SMES INTENTION TO EXPORT FROM THE PERSPECTIVE OF INNOVATION DIFFUSION Yogi Yusuf Wibisono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10516

Abstract

A country's export level contributes greatly to its economy. Despite accounting for 99% of all companies, the contribution of small and medium-sized enterprises (SMEs) to national export in Indonesia is quite low, at 15.6%. The relatively low contribution of SMEs to export encourages scholars to look at the factors that impact or discourage SMEs from exporting their products. This study aims to build a model of internationalization adoption, i.e. export to foreign markets, based on the concept of innovation diffusion, with five dimensions: relative benefits, compatibility, complexity, trialability, and observability, in order to gain a better understanding of how internationalization as an innovation spreads in SMEs. The survey approach is employed, with questionnaires sent to SMEs in Bandung, and the data obtained is used to evaluate the model. According to the findings of the data analysis, relative benefits complexity, trialability, and observability all have a substantial impact on SMEs' intentions to export.
THE EFFECT OF WORK AUTONOMY ON WORK LIFE BALANCE WITH ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE Mursidi Mursidi; Kurnia Wardatul Khasanah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.8683

Abstract

The paradigm of working women brings a consistency of dual roles that will be carried out between responsibilities at home and responsibilities at work in the office. Researchers make working women as subjects in this study, especially female teachers. This is because with high job demands, it will be difficult to commit, which in turn has an impact on the difficulty of achieving a work-family balance. Nevertheless, teachers have high work autonomy so it is possible to achieve work-life balance. The research respondents were female teachers of all Muhammadiyah Vocational Schools in Lumajang Regency, the data obtained was then analyzed using SmartPLS. The result of the research is that work autonomy has a positive and significant effect on work-life balance, organizational commitment has a positive and significant effect on work-life balance and work-life balance has a positive and significant effect. Organizational commitment is able to mediate work autonomy on work-life balance in teachers, which means that organizational commitment succeeds in mediating work autonomy in a positive and significant way on work-life balance in Muhammadiyah school teachers in Lumajang.

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