cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dewi Muliasari
Contact Email
-
Phone
+6281230431443
Journal Mail Official
ijebar.aas@gmail.com
Editorial Address
Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java
Location
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,
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
 2   3   4   5   6 
Search results for , issue "Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023" : 80 Documents clear
THE EFFECT OF THE APPLICATION OF PUBLIC SECTOR ACCOUNTING, ACCOUNTABILITY, AND PERFORMANCE TRANSPARENCY ON THE QUALITY OF FINANCIAL STATEMENTS IN COLOMADU SUB-DISTRICT Desnardo Ivan Prabowo; Suprihati Suprihati; Darmanto Darmanto
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.v7i4.10026

Abstract

This study aims to analyze the effect of the application of public sector accounting, accountability, and performance transparency on the quality of financial reports. The population in this study were village officials and staff at the village office in Colomadu District. Determination of the sample in this study using the simple random sampling method is a sampling technique used by researchers to provide equal opportunity to all member of the population to be selected as member of the sample. The sample coscisted of Lurah/Village Head, Hamled Head, Head of Planning Affairs, and staff. The analysis uses multiple linear regression with a significant level (α) of 0,05. The result of this study indicate that : (1) the application of public sector accounting affect the quality of financial report, this is because the application of public sector accounting can explain the quality of financial reports in government agencies, and also to improve government accounting in the future, (2) accountability affects the quality of financial reports as a form of accountability , (3) performance transparency does not affect the quality of financial reports. Keywords: Public sector accounting, accountability, transparency, report quality finance
ANALYSIS OF WORK DISCIPLINE ON EMPLOYEE PERFORMANCE THROUGH MOTIVATION AS AN INTERVENING VARIABLE (Case Study on OTI Fried Chicken in Semarang City) Sugiharti Sugiharti; Dina Dwi Ningrum; Adhitya Yoga Prasetya
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.v7i4.11490

Abstract

This study aims to analyze the relationship between work discipline and employee performance through motivation as an intervening variable. The independent variable analyzed in this study is work discipline. The dependent variable analyzed in this study is employee performance and motivation as an intervening variable.The sample used in this study were employees at OTI Fried Chicken consisting of 119 respondents. Sampling was done by simple random sampling technique. This study uses the Structural Equation Modeling (SEM) analysis method. Data analysis in this study used discriminant validity tests, reliability tests, model quality tests, and hypothesis testing with the help of SmartPLS 3 data processing software. The results of this study indicate that work discipline has a significant positive effect on employee performance. Discipline has a significant positive effect on motivation, motivation has a significant positive effect on employee performance. The other results of this study are that work discipline has a significant positive effect on employee performance through motivation as an intervening variable. Keywords: work discipline, motivation, employee performance
GENERATION Z PURCHASE DECISION ON TIK-TOK SHOP IN TASIKMALAYA CITY: ANALYSIS OF INNOVATION, QUALITIES, PROMOTION AND E-TRUST Robi Awaluddin; Muhammad Aliyuddin; Febrialdy Hendratawan
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.v7i4.11637

Abstract

This research aims to analyse consumer behaviour regarding purchasing decisions in Tik-Tok's live shopping based on Product Innovation, Product Quality, Promotion, and e-Trust. Furthermore, this research is a quantitative research involving stratified random sampling consisting of 202 Generation Z respondents that live in the city of Tasikmalaya, the spreading of set of questionnaires is using direct filling Google form to reduce the use of paper. Data analysis technique using Multiple Linear Regression Analysis by SPSS Version 26. Result from this research is that Product Innovation, Product Quality, Promotion and e-trust in both partially and simultaneously have a positive and significant impact to consumer purchase decisions in Z generation located in Tasikmalaya, Indonesia. The novelty of this research is examines the impact on consumer decision buying decision in Tik-Tok social commerce in Indonesia which is a new model as a type of e-commerce
THE INFLUENCE OF SERVICE QUALITY, FOOD QUALITY AND DINESCAPE ON CUSTOMER SATISFACTION AT MIE SS PASURUAN Sulis Edy Wibisono; Liliana Dewi
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.v7i4.10162

Abstract

This study aims to analyze the effect of food quality, kualitas pelayananand dinescape on customer satisfaction at Mie SS Pasuruan. The independent variables of this study are kualitas makanan (X1) kualitas pelayanan (X2), Dinescape (X3) the dependent variable of this study is Satisfaction customer (Y1). This research is included in quantitative research because the approach used for research proposals, hypothesis determination, and data analysis up to writing uses aspects that involve measurement, calculation formulas, and data in numerical form. The sample of this research is SS Noodle customers aged over 17 years. by using the heirs theory, the required number of samples is determined to be 190 respondents. The data collection method used was distributing questionnaires to respondents through a print out of the questionnaire. The data that has been collected was analyzed usinf spss 15 by testing data validity, data reliability, multiple linear regression tests, t tests and r square tests. The results of this study indicate that food quality, service quality and dinscape have a significant effect on customer satisfaction
THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON THE QUALITY OF ACCOUNTING INFORMATION IN MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE 2017 – 2020 Adelia Ika Prasetyawati; Sri Wiranti Setiyanti; Arini Novandalina
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.v7i4.10772

Abstract

ABSTRACT The implementation of IFRS-based accounting standards emphasizes more informative financial report disclosure which will improve the quality of the company's financial reports. Improving the quality of financial reports is demonstrated by increasing the quality of the accounting information reported. The quality of accounting information in this research uses the value relevance of information and the reliability of accounting information. The aim of this research is to test whether IFRS has an effect on the value relevance of accounting information and the reliability of accounting information in manufacturing companies. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2020 period. There are 164 manufacturing companies registered on the IDX. The sampling technique in this research used a purposive sampling method. There were 25 companies that met the sample criteria so that the total observations were 100 company data. The variable in this research is the quality of accounting information which is proxied by relevance and reliability as the dependent variable, and the independent variable is the adoption of International Financial Reporting Standards (IFRS). The IFRS adoption variable in this research uses a dummy variable. Data collection was carried out by observing the financial report data of manufacturing companies listed on the Indonesia Stock Exchange 2017-2020. Data analysis was carried out using classic assumption tests and hypothesis testing using simple linear regression. The results of the relevance test on IFRS adoption show that the significance value of the hypothesis test on the relevance of the IFRS adoption value is 0.046. It can be concluded that the relevance of the profit value has a positive influence, while on the reliability of the IFRS adoption value it is 032, which means that the value reliability has a positive influence. Then the coefficient of determination test value or R Square Relevance is 0.339, which means that 33.9% of the relevance of the information value is influenced by IFRS adoption, and the value of the coefficient of determination or R Square Reliability is 0.331, which means that 33.1% of the reliability of the information value is influenced by adoption. So it can be concluded that the relevance of the value of accounting information and the reliability of the value of information on IFRS adoption are full and have a positive influence. For further research, it is recommended to add a longer research period with the latest year so that more samples are taken, consider adding research variables so that the composition of the quality of accounting information is more complete and detailed. Keywords: IFRS, Relevance, Reliability, Quality of Accounting Information Value, Information Value
THE INFLUENCE OF CAPITAL STRUCTURE, CASH TURNOVER, LEVERAGE, LIQUIDITY, COMPANY ACTIVITIES, AND COMPANY SIZE ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Ripin Gunawan; Jonson Susanto; Cyntia Pratiwi; Bayu Wulandari; Muhammad Habibie
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.v7i4.12086

Abstract

The purpose of conducting this research is to find out how variables such as capital structure, cash turnover, liquidity, leverage, company size and company activities influence the level of profitability of manufacturing companies on the BEI. Statistics collected from 76 manufacturing companies on the IDX were used in this research, which was carried out using a quantitative approach. This test uses data from financial reports published by sample companies at www.idx.co.id. The research was applied using multiple linear regression. The findings from this study indicate that capital structure, cash turnover, LEVERAGE, LIQUIDITY, company activities, and company size influence the level of individual company profitability. Overall, all these elements influence the level of profitability of a manufacturing company. Keywords: Capital Structure, Cash Turnover, Leverage, Liquidity, Company Activities, Company Size and Profitability
OPTIMIZING DATABASE MANAGEMENT FOR INDIVIDUALS WITH DISABILITIES: A MANAGEMENT INFORMATION SYSTEM FRAMEWORK UTILIZING CODEIGNITER IN SUKOHARJO REGENCY Tino Feri Efendi; Dewi Muliasari
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.v7i4.11829

Abstract

This research aims to optimize database management for individuals with disabilities in Sukoharjo Regency, by utilizing a Management Information System (SIM) that uses the CodeIgniter framework. The case study was conducted at the SEHATI Disabled Community, involving 50 community members with various types of disabilities. An evaluation of member needs and expectations revealed a desire for better accessibility, efficient recording of activities, and better management of health information. The implemented system includes member registration, activity management, medical records, and responsive interface design to achieve universal accessibility. Testing and performance evaluations show increased efficiency and user satisfaction. Conclusions and recommendations involve continued training, feature improvements based on feedback, and further implementation of security policies. Keywords: Database Optimization, Management Information Systems, CodeIgniter, Disability, Universal Accessibility, SEHATI Disabled Association, Sukoharjo Regency.
THE EFFECT OF DYNAMIC CAPABILITIES ON ORGANIZATION RESILIENCE WITH MEDIATION OF DIGITAL TRANSFORMATION: A COMPARISON Monica Candra Tjahjono; Yuliana Sri Purbiyati
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.v7i4.10972

Abstract

Dynamic capabilities are a topic that is currently hotly discussed and attracting attention. There is a lot of research involving dynamic capabilities and their effects on various things. This research compares two studies regarding the effects of dynamic capabilities on organizational resilience with the intervening variable digital transformation. The data used was taken from two articles that examined the same object using different respondents and produced different findings. The two articles were compared to find out why they had different results or findings. The results obtained are that human resources are required to be prepared in using digital transformation and respondents who understand the subject under study. Thus, in selecting respondents, criteria are needed that meet the requirements in order to get the right respondents
The Determinants of Tax Avoidance during the Covid-19 Period in the Property and Real Estate Industry Published on the Indonesia Stock Exchange (IDX) 2020-2022 Hafizh Khoirulloh; Wiwiek Prihandini
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.v7i4.12356

Abstract

This research aims to analyze the determinants of Tax Avoidance during the Covid period. The observed variables are Profitability, Leverage, Sales Growth, and Company Size. Agency theory is employed to explain the effect of these four variables on Tax Avoidance. The Property and Real Estate industry listed on the Indonesia Stock Exchange is chosen as the research sample, given its susceptibility to government policies during COVID-19. The results indicate that Profitability, Sales Growth, and Company Size affect Tax Avoidance, while Leverage does not affect Tax Avoidance. The research results do not show a difference in the research model between the period before and during Covid-19. Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth, and Company Size
Integrated Learning Models: An Overview of Learning Ecosystems in High Schools in Indonesia Mohamad Setio Nugroho; Suriati Akmal; Supawi Pawenang
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.v7i4.11240

Abstract

This article was created to explain the design of an integrated learning model by considering the learning ecosystem to be implemented in secondary schools in Indonesia. The novelty of this article is an overview of the learning ecosystem that integrates micro and macro aspects. Micro aspects to represent the managerial conditions of educational institutions, consist of three variables, namely priority of management, individual readiness, and technological support. The macro aspect is represented by Educational Policies which are national education policies. These variables were analyzed to see their effect on the learning outcome. The respondents of this research are teachers who are members of the Subject Teachers' Consultation (MGMP) Surakarta City, Indonesia, totaling 289 people, consisting of 156 women (53.98%), and 133 men. (46.02%). Withdrawal of sample data is done by quota random sampling technique. The use of this quota random sampling technique is to determine the representation of each region so that the results will be able to represent reality. The research was conducted from March 2019- September 2022 in Surakarta, Indonesia. The analysis technique of this research uses SEM (Structural Equation Model). The results of the study show that educational policies significantly affect priority of management and learning outcomes. Priority of management significantly affects individual rediness and technological support. Priority of Management does not significantly affect learning outcomes. Technological support significantly affects learning outcomes. Individual readiness does not significantly affect learning outcomes. All indicator variables significantly affect the construct. Keywords: priority of management, individual readiness, technological support, educational policies, learning outcomes.

Page 4 of 8 | Total Record : 80

 2   3   4   5   6 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025 Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025 Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025 Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7 No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7 No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022 Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6 No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6 No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6, No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6 No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6, No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022 Vol 6, No 3 (2022): IJEBAR Vol 6, No 1 (2022): IJEBAR Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021 Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021 Vol 5 No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021 Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020 Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4 No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020 Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019 Vol 4 No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 3, No 03 (2019): IJEBAR, VOL. 03 ISSUE 03, SEPTEMBER 2019 Vol 3, No 02 (2019): IJEBAR, VOL. 03 ISSUE 02, JUNE 2019 Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019 Vol 2, No 04 (2018): IJEBAR, VOL. 02 ISSUE 04, DECEMBER 2018 Vol 2, No 03 (2018): IJEBAR, VOL. 02, ISSUE 03, September 2018 Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 2018 Vol 2, No 01 (2018): IJEBAR, Vol. 02, ISSUE. 01, March 2018 Vol 1, No 02 (2017): IJEBAR, VOL. 01, ISSUE 02, December 2017 Vol 1, No 01 (2017): IJEBAR, VOL. 01, ISSUE 01, September 2017 More Issue