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Contact Name
Dewi Muliasari
Contact Email
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Phone
+6281230431443
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ijebar.aas@gmail.com
Editorial Address
Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java
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Kota surakarta,
Jawa tengah
INDONESIA
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,
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.
Articles 80 Documents
Search results for , issue "Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023" : 80 Documents clear
THE ROLE OF WORK MOTIVATION IN IMPROVING EMPLOYEE PERFORMANCE Elga Salsabila Sagita; Sutianingsih Sutianingsih
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.v7i4.11632

Abstract

The goal of this study is to evaluate the influence of the work environment and work discipline on employee performance and motivation. The sample that was obtained consisted of 114 workers. According to the findings of the research, the environment of the workplace has a positive and significant impact on the drive to perform one's job. Positive and significant effects on work motivation can be attributed to the presence of work discipline. The environment in which employees work has a significant and beneficial impact on the performance of those employees. The performance of employees is positively impacted by work discipline, however, this impact is not large. Motivation plays a part in mediating the relationship between worker performance work environment and discipline. Keywords: employee performance, work discipline, work environment, and work motivation.
THE EFFECT OF RISK PERCEPTION AND CUSTOMER EXPERIENCE ON GOPAY PURCHASE INTENTION IN THE MILLENIAL GEN Prinshi Rabbiatul Adzawiah; Herning Indriastuti
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.v7i4.11268

Abstract

This research aims to examine how perceived risk and customer experience influence the repurchase intention of the millennial generation of GOPAY users. The independent variables in this research are perceived risk and customer experience, while the dependent variable is repurchasing intention. This research was conducted on the millennial generation of GOPAY users consisting of 130 respondents. This research is quantitative. Data collection using a questionnaire by testing the perceived risk and customer experience on repurchase interest. Data analysis using PLS (Partial Least Square) analysis technique. The results of this research show that risk perception has a positive and significant effect on the repurchase interest of the millennial generation of GOPAY users and customer experience has a positive and significant effect on the repurchase interest of the millennial generation of GOPAY users.
ANALYSIS OF THE IMPACT OF RISK MANAGEMENT STRATEGIES ON THE FINANCIAL PERFORMANCE OF BUDI KARYA MAJU COMPANY Budiyono Budiyono
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.v7i4.12036

Abstract

This study aims to determine the impact of risk management strategies on the financial performance of Budi Karya Maju Company. The research method used is in the form of a case study at Budi Karya Maju's company. Researchers conduct analysis on the company's annual financial statements which include balance sheets, income statements, and cash flow statements, besides that researchers also collect information related to the implementation of risk management strategies carried out by the company in the same period. The result of this study is that during 2022, Budi Karya Maju implemented a risk management strategy that focuses on mitigating operational risks and financial risks so that the risk management strategy implemented by Budi Karya Maju has a real positive impact on the company's financial performance, increasing net profit, revenue, and overall financial stability
ANALYSIS OF THE FLYPAPER EFFECT IN TESTING THE EFFECT OF REGIONAL OWN-SOURCE REVENUES AND FISCAL BALANCE TRANSFER ON REGIONAL EXPENDITURES (STUDY ON REGENCIES AND MUNICIPALITIES IN CENTRAL JAVA FROM 2017-2020) Anis Rohmi Fitriana; Maya Widyana Dewi; Wikan Budi Utami
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.v7i4.9873

Abstract

This study aims to analyze the flypaper effect in testing the effect of Regional Own-source Revenue and financial balance transfer on Regional Expenditures in Regencies and Municipalities in Central Java from 2017-2020. The data analysis method in this study uses descriptive statistical test, classical assumption test using normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Hypothesis testing used multiple linear regression test, F test (model feasibility test), t test (partial), coefficient of determination test (R2), and flypaper effect analysis. Based on the results of the F test (model feasibility test), it shows that the regression model is feasible to use in this study. Then partially Regional Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) have a significant positive effect on Regional Expenditure. Meanwhile, Revenue Sharing Fund (DBH) has no significant effect on Regional Expenditure. The results of this study indicate that the coefficient value of the General Allocation Fund (DAU) variable is greater than the coefficient value of Regional Own-Source Revenue (PAD), this illustrates that there has been a flypaper effect on Regional Expenditure in Regencies and Municipalities in Central Java from 2017-2020. Keywords: Flypaper Effect, Regional Own-Source Revenues, Fiscal Balance Transfer, Regional Expenditures
THE INFLUENCE OF ENTREPRENEURSHIP PERCEPTION ON ENTREPRENEURIAL INTENTION AMONG SCHOOL OF TOURISM STUDENT AT CIPUTRA UNIVERSITY, SURABAYA: ENTREPRENEURIAL ATTITUDE AS A MEDIATOR Kezia Kezia Purwadi; Adrie Oktavio; Ellen Lawrencia Yahya
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.v7i4.11551

Abstract

This research aims to examine the influence of entrepreneurial perceptions on the entrepreneurial intentions of school of tourism students which are mediated by entrepreneurial attitudes. The variables studied were Entrepreneurship Perceptions, Entrepreneurship Attitudes, and Entrepreneurial Intentions. Data collection was carried out by distributing questionnaires using purposive sampling to 88 School of Tourism students from three departments, namely Hotel and Tourism Business, Food Technology Program, and Culinary Business. The method used is descriptive quantitative with multiple regression analysis which tests four hypotheses with one independent variable; Perception of Entrepreneurship and two dependent variables; Entrepreneurial Attitude and Entrepreneurial Intention. The research results prove that Entrepreneurship Perception and Entrepreneurship Attitude have a significant influence on students' Entrepreneurial Intentions. Variable Entrepreneurship Perception has a positive but not significant effect on students' entrepreneurial intentions. The Entrepreneurial Attitude variable completely mediates the relationship between Entrepreneurial Perceptions and Entrepreneurial Intentions. Thus, it can be concluded that students state the importance of building an entrepreneurial attitude, because having an Entrepreneurial Perception is not enough to build students' entrepreneurial intentions. In further research will be possible to conduct research with a wider population of different objects
INCREASING DISCLOSURE OF CARBON EMISSIONS WITH CORPORATE GOVERNANCE AS A MODERATION VARIABLE (STUDY OF MANUFACTURING COMPANIES LISTED IN IDX IN 2017-2021) Rihan Mustafa Zahri; Erma Wulan Sari; Ahmad Nur Aziz; Desy Nur Pratiwi
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.v7i4.11528

Abstract

This research aims to test corporate governance: independent commissioners, independent audit committees, and gender diversity moderate the influence of company size on carbon emission disclosure. The data collection method used purposive sampling with a sample of 89 manufacturing companies listed on the IDX in 2017-2021. In hypothesis testing using Moderated Regression Analysis. The results of this research show that company size has an effect on carbon emission disclosure and is strengthened by the existence of a moderating variable, namely corporate governance consisting of independent commissioners, independent audit committees, and gender diversity.
ENTREPRENERURIAL INTENTION OF UNDERGRADUATED STUDENTS: GENDER PERSPECTIVES Venny Soetedja
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.v7i4.11554

Abstract

This study aims to study the effect of entrepreneurial self-efficacy and locus of control towards entrepreneurial intention, besides that it also aims to further study the role of gender on the effect of entrepreneurial self-efficacy and locus of control toward entrepreneurial intention. Entrepreneurial intention to become an entrepreneur is very important for the Indonesian economy to increase the number of entrepreneurs in Indonesia. This research used quantitative methods. The test used SPSS with 200 undergraduated student respondents who were currently pursuing higher education majoring in business management and have gotten entrepreneurial learning during higher education. The study results yield that entrepreneurial self-efficacy and locus of control influenced entrepreneurial intention partially and simultaneusly. The result also indicated that gender affect the relationship between entrepreneurial self-efficacy and locus of control to entrepreneurial intention, this study demonstrated that the influence of entrepreneurial self-efficacy is greater on entrepreneurial intention for female compared to male. This result shows the importance of strive for improvement for the entrepreneurial self-efficacy and locus of control of the female gender to increase entrepreneurial intention, especially for female in Indonesia.
FEASIBILITY ANALYSIS OF DRAGON FRUIT (Hylocereus polyrhizus) FARMING IN THE ORGANIC VILLAGE OF BEJI VILLAGE, WONOGIRI REGENCY Tria Rosana Dewi; Irma Wardani; Umi Nur Solikah
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.v7i4.11626

Abstract

Dragon fruit plants are one of the horticultural products that are included in international commodities. Since entering the mid-2000s, dragon fruit has multiplied in various regions in Indonesia. Dragon fruit is one of the commodities whose prospects are increasing in the market. The increasing demand and consumption of dragon fruit cause the need for ways to increase productivity in several production centers. This study aimed to determine the feasibility of dragon fruit farming. The research was conducted in the Organic Village of Beji Village, Wonogiri Regency, with a descriptive method. The data analysis used were farming costs, revenue, income, and feasibility. Organic dragon fruit farming costs with a land area 1000m2 in the first year amounted to Rp.17,470,000, in the second year, amounted to Rp. 4,660,000, and in the third year, amounted to Rp. 3,370,000. Organic dragon fruit farming revenue with a land area 1000m2 in the first year amounted to Rp. 2,304,000, in the second year, amounted to Rp. 11,520,000, and in the third year, amounted to Rp. 10,800,000. The income level of organic dragon fruit farming with a land area of 1000m2 in the first year amounted to Rp. 15,166,000, in the second year amounted to Rp. 6,860,000, and in the third year, it amounted to 7,430,000. The feasibility of organic dragon fruit farming with a land area of 1000m2 in the first year amounted to -0.87, in the second year amounted to 1.48, and in the third year amounted to 2.20. Keywords: Farming, Feasibility, Dragon Fruit, Organic
THE ROLE OF ORGANIZATIONAL CITIZEN BEHAVIOR ON EMPLOYEE PERFORMANCE : A CASE STUDY COCA COLA OFFICIAL DISTRIBUTOR Lala Setiany Wee; Helena Sidharta; Eric Harianto
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.v7i4.11503

Abstract

This study aims to provide empirical evidence and elucidate the influence of organizational climate, Transformational Leadership, and job satisfaction on Organizational Citizenship Behavior (OCB) and how OCB impacts the performance of employees at PT Mitra Sukses Sejahtera, an Official Distributor of Coca-Cola. This research utilizes organizational climate, job satisfaction, and Transformational Leadership as independent variables, OCB as a mediating variable, and employee performance as a dependent variable. A saturation sampling method was employed, with 110 respondents from Coca Cola Official Distributor PT Mitra Sukses Sejahtera's employees . Data was analyzed using the Structural Equation Modeling - Partial Least Square (SEM-PLS) method via SEM-PLS version 4.0 software. The findings indicate that organizational climate, job satisfaction, and Transformational Leadership have a significant positive relationship with OCB. Furthermore, OCB exhibits a positive and significant relationship with the performance of employees at PT Mitra Sukses Sejahtera. Therefore, this study provides valuable insights into how these factors influence OCB and employee performance in an organizational context.
FINANCIAL KNOWLEDGE AND FINANCIAL BEHAVIOR: THE ROLE OF SELF-EFFICACY AND FINANCIAL ATTITUDES Taufik Hidayat; Muhammad Ali Fikri; Desta Rizky Kusuma
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.v7i4.10739

Abstract

Young people are vulnerable people with various problems, especially financial problems. To overcome financial problems, individuals must understand well about financial knowledge, self-efficacy, financial attitudes and also financial behavior. Researchers wanted to analyze the role of self-efficacy and financial attitudes on the effect of financial knowledge on financial behavior. The respondents of this study were generation Z in Yogyakarta with a sample of 80 respondents. Data from respondents were processed with the Structural Equation Model (SEM) with the Smart PLS 4.0 statistical tool. The results of this study show that financial knowledge has an effect on financial behavior, self-efficacy mediates the effect of financial knowledge on financial behavior, financial attitudes mediate the effect of financial knowledge on financial behavior.

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