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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
TROUBLED FIRMS IN INDONESIA STOCK EXCHANGE: THE MONITORING ROLE OF AUDIT COMMITTEE Syahriar Abdullah; Istinganah Eni Maryanti
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.v7i4.11034

Abstract

Given the significant number of troubled firms in Indonesian Stock Exchange in recent years, this study aims to examine the role of the audit committee in helping Indonesian listed firms to overcome various problems. We analyse secondary data from troubled firms in Indonesia Stock Exchange for 2018-2020 using ordered logistic regression. From our examination, there are several Indonesian listed firms were given special notation in IDX website, dominated with financial reporting problems, followed with financial problems, and legal compliance problems. We also find that audit committee expertise, activities, and meeting attendance hold significant monitoring role in helping firms avoid accountability problems, proven with significant negative effect. This research contributes to answering the limitations of the literature on issues of issuers' study on the Indonesia Stock Exchange so that it plays a role in enriching the existing literature with a comprehensive investigation of the role of the audit committee. This research also contributes to providing recommendations for the practice of audit committees in order to realize an accountable company that is free from various problems, both financial, legal, and financial reporting issues.
TOURISM STRATEGY MANAGEMENT IN POST ECONOMIC RESILIENCE COVID-19 PANDEMIC (STUDY ON SITU GEDE TASIKMALAYA TOURISM OBJECT) Soni Sumali; Tuti Triani; Mila Karmila
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.v7i4.11497

Abstract

This research aims to analyze the competitiveness of the Tasikmalaya Regency tourism sector and to find out the factors that determine and influence competitiveness as well as strategies that can be taken to increase the competitiveness of the tourism sector. The data used is secondary and primary data, namely GRDP data for Tasikmalaya Regency in 2017-2021 and supporting tourism-related data as well as in-depth interviews with the Tasikmalaya Regency Tourism, Youth and Sports Department (DISPARPORA). In this research, the Porter's Diamond model approach was carried out which was calculated using a composite index and quadrant analysis. The results of the shift share analysis show that in 2017-2021 the tourism sector experienced rapid growth and was able to compete with the same sector at the national level. In line with the shift share results, the results of analysis using the Porter's diamond model approach show that the Tasikmalaya Regency tourism sector has quite good competitiveness compared to its comparison provinces. Factors that have advantages in determining competitiveness are related supporting industry factors and factor conditions. Kor key: Competitiveness; Tourist; Competitiveness Monitor; Porter's Diamond.
CREATIVITY AND INNOVATIVE BEHAVIOR TO ENHANCE COMPETITIVE ADVANTAGE WITH THE MODERATING ROLE OF DIGITAL LEADERSHIP Yohanes Susanto; Bukman Lian; Fitria Marisya
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.v7i4.11861

Abstract

The purpose of this study is to better understand the value of creativity and creative work practices in boosting competitive advantage, starting with psychological empowerment via the mediating impact of digital leadership. In this study's quantitative methodology, 300 SMEs in Palembang City, South Sumatra, Indonesia, were given questionnaires to complete. Path analysis using SEM-PLS is the analysis method employed. The study's findings indicate that psychological empowerment directly influences creativity and innovative work behavior but has no impact on competitive advantage. While creativity promotes new work practices, competitive advantage is unaffected. Competitive advantage is impacted by innovative work practices. Innovative work practices and competitive advantage are mediated by creativity, although competitive advantage is not one of them. Digital leadership does not mediate psychological empowerment and creativity into a competitive advantage, but it does mediate creativity into innovative work behavior and innovative work behavior into a competitive advantage. As a result, it will be simple to mold employees' innovative behavior. Creativity is required to compete in the modern world, and it must be based on the desires of the employees themselves. This creative conduct will encourage the growth of small and medium-sized businesses. Leaders must keep up with trends and technical advancements and be able to help staff members advance their IT literacy. As a result, it will quicken behavioral adjustments necessary to be creative and successful in the contemporary technological era.
Consumer Attitudes Towards Green Products: Exploration of the Role of Functional Values, Emotional Values, and Subjective Norms Sri Rahayu; Zain Khiswari
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.v7i4.11905

Abstract

Increasing public awareness and concern for environmental preservation has a positive impact on the development of green marketing. This research aims to analyze the influence of functional value and emotional value on consumer attitudes. This research approach uses quantitative research. The population and sample of this research are consumers who have purchased green tissue products. The sampling technique uses Purposive Sampling. This research data comes from primary data. Data collection techniques through surveys, by distributing questionnaires to target research respondents. Research data was processed using PLS SEM software. The results of this research prove that functional value has succeeded in increasing consumer attitudes towards green products. On the other hand, emotional value cannot improve consumer attitudes. This research also shows that subject norms are proven to be unable to play a moderating role in the influence of functional values and emotional values on consumer attitudes. It is hoped that this research will be useful in helping researchers and marketers understand the influence of values on consumers' attitudes towards green products. Keywords: Consumer attitudes, Functional Value, Emotional Value, Subjective Norms, Green marketing
BUILDING FINANCIAL BEHAVIOR THROUGH PARENTAL FINANCIAL TEACHING Tifania Angga; I Gusti Bagus Yosia Wiryakusuma
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.v7i4.11552

Abstract

This research was conducted to explore the impact of financial teaching given by parents on financial attitudes and financial behavior in the younger generation living in Pekanbaru. This research used a sample of 100 young respondents in Pekanbaru. Apart from that, this research also uses the PLS-SEM approach which is used to evaluate the research hypothesis. According to the outcomes of this quantitative research, parental financial teaching affects children's financial behavior. In addition, parental financial teaching also has a significant impact on children's financial attitudes. It was also found that children's financial behavior was influenced by the child's financial attitudes. Then, it was found that children's financial attitudes were able to mediate the influence of parents' financial teaching on children's financial behavior.
PROFIT SHARING AND BUYING-SELLING FINANCING: WHICH DETERMINES SUSTAINABILITY OF ISLAMIC BANKING DURING COVID-19 PANDEMIC? Sigit Prihanto Utomo; Taudlikhul Afkar; Sugijanto Sugijanto; Subakir Subakir; Yasmine Dwi Cahyani; Tarisya Maulidya Wati
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.v7i4.11198

Abstract

Business activity of Islamic banks is to channel financing with the aim of making a profit. Profit-sharing financing is a characteristic of Islamic Banks that use mudharabah and musharakah contracts. In addition, it is also equipped with buying and selling financing using murabahah, istishna’, and ijarah contracts. Of course, during the Covid-19 pandemic, financial turmoil can have an impact on the ability to earn profits as a form of banking business sustainability. The purpose of this research is to conduct an analysis of the sustainability of Islamic banks during the Covid-19 pandemic through the distribution of profit-sharing financing and buying-selling financing so that the financing that will be known most strengthen the sustainability of Islamic banks in terms of the ability to earn profits. The population in this research is Islamic banks in Indonesia which are sampled with the Saturated sampling technique, so that over all 14 Islamic banks are used in research this. The data analysis technique used is multiple linear regression with the JAMOVI Data tool used 2019-2022 as a year to conduct an analysis of Islamic bank sustainability. Findings of this study show that the most dominant determination of the sustainability of Islamic banks during the Covid-19 pandemic is mudharabah financing
A REVIEW OF TAXPAYER SUPERVISION IN EXPLORING SME'S POTENTIAL TAX INCOME TO INCREASE NATIONAL TAX REVENUE IN 2022 ( case study of KPP Pratama Boyolali) Raymundo Patria Hayu Sasmita; Elisha Viviana Kusuma Atmaja; Meka Sabilla Salim; Asaprima Putra Karunia
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.v7i4.10950

Abstract

This study aims to determine the process of activities, contributions, and obstacles as well as efforts that have been taken in supervisory activities in an effort to explore the potential of SME Final Income Tax in 2021 and 2022 at KPP Pratama Boyolali. The results of this study are that there are differences in supervisory activities in an effort to explore the potential of MSME Final PPh at KPP Pratama Boyolali and SE-05/PJ/2022 regarding monitoring of taxpayer compliance, the results of exploring the potential of the business sector contribute greatly to total MSME Final Income Tax receipts but are less contributed to the total revenue at KPP Pratama Boyolali. These monitoring activities are inseparable from obstacles or obstacles, but KPP Pratama Boyolali has made efforts to overcome the obstacles or obstacles that occur.
QUALITY AND EFFECTIVENESS IN ELECTRONIC TAX FILLING: A STUDY OF TAX-PAYER SATISFACTION Syahrizal Siregar; Supriyadi Supriyadi; Lukmanul Hakim
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.v7i4.12420

Abstract

This study aims to analyse the quality and effectiveness of e-filling application by Indonesia tax payer. The theory adopted IS Success DeLone and McLean using three variables to measure the effectiveness of e-filling include user satisfaction, information quality, system quality, and service quality. Data collected through surveys conducted to taxpayers who have used Tax e-filling. PLS SEM and path analysis was applied to test the influences of the quality antecedents to user satisfaction with IS. The finding reveal that path coefficients provided a measure of the importance of each quality antecedent. The result show that Information quality, system quality, and service quality are increasing taxpayer satisfaction. This result also give evidence that the information quality, quality of system and service quality used by the organization positively affects the level of satisfaction of taxpayers. This study gives suggestion for Directorate General of Taxes could be sought by improving and increasing the information quality, system quality, use, and user satisfaction on e-filing system. This research gives empirical value that information quality, system quality and service quality have significant and positive effects on tax payers’ satisfaction. Keyword: Information Quality, System Quality, Service Quality, Tax Payer Satisfaction
BEYOND BUDGETING AND ROLLING FORECAST TO IMPROVE MANAGEMENT IN THE PUBLIC SCHOOLS Nelly Rose Msiza; Ogechukwu Lawrence Obokoh; Olumide Henrie Benedict
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.v7i4.6725

Abstract

Orientation: There has been an increasing concern that principals of public schools spend beyond the allocated budget or fail to use the funds provided. They seem to have difficulty in simply managing school funds, which has an impact on the quality of public school education. Research purpose: The purpose of this paper is to examine the relationship between beyond budgeting and rolling forecast, as well as the improvement of management in the public schools. Research design, approach, and method: The researchers employed a quantitative-type questionnaire which was administered to 100 public schools in the Cape Town Metropolitan area. The researchers conducted reliability, validity, discriminant validity, and structural modelling analysis using of the Statistical Package for the Social Sciences (SPSS) and the partial least squares-structural equation modelling approach (PLS-SEM) for data analysis. Main findings: The results revealed a positive and significant relationship between the variables beyond budgeting and rolling forecast and the improvement of management in the public schools. Practical and/or managerial implications: It is recommended that the Department of Education should provide training to the management of the public school; particularly in respect of flexible tools such as beyond budgeting and rolling forecast, to improve the schools’ financial performance. Contribution & Value Added: The results of the paper could serve to educate representatives of public schools operating in the Cape Metropole on effective financial management. The South African government, particularly the Department of Education, could draw on the findings of this paper to develop effective strategies for training principals, heads of departments, and members of school governing bodies in the management of school finances.
ANALYSIS OF FACTORS AFFECTING CAPITAL EXPENDITURE IN THE PROVINCE OF YOGYAKARTA IN 2013-2022 Suhesti Ningsih; Hafizah Wa Akromah; Muh Hasan Ma'ruf
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.v7i4.10220

Abstract

The purpose of this study was to examine the effect of local taxes, regional levies, general allocation funds, and special allocation funds on capital expenditures. This study uses data on the realization of the local government budget (APBD) for 2013 to 2022 taken from the Ministry of Finance's Directorate General of Fiscal Balance (DJPK) website. The population in this study are all regencies and cities in Yogyakarta. The sampling technique used was Saturated Sample with a total sample of 5 regions consisting of 4 districts and 1 city. This type of research is quantitative research using descriptive statistical tests, classical assumption tests, determination tests (R2), statistical tests F tests and t tests tested using SPSS version 26. The results of this study indicate that: 1) local taxes affect capital expenditure; 2) regional levies have no effect on capital expenditures; 3) general allocation funds affect capital expenditure; 4) special allocation funds have an impact on capital expenditures.Whit an adjust R2value of 0,664 meaning 66,4% of the dependent variable.

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