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Contact Name
Dewi Muliasari
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+6281230431443
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ijebar.aas@gmail.com
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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 RISK TOLERANCE IN MODERATING THE EFFECT OF FINANCIAL ATTITUDE ON FINANCIAL BEHAVIOR Elizabeth Maeko Cyrilla Handijaya; 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.v7i4.11553

Abstract

This study aims to explain the effect of risk tolerance in moderating financial attitudes and financial behavior among young people in Surabaya and its surroundings. The method used is a quantitative approach. Primary data collection was carried out using a survey method using a questionnaire. The type of questionnaire used in this study is an online questionnaire and then distributed through various social media. The method used in this study uses the Partial Least Square (PLS) analysis method using SmartPLS software. Respondents consisted of 190 young people who live in Surabaya and its surroundings. The study result concluded that financial attitude affect financial behavior. However, risk tolerance does not moderate financial attitude and financial behavior. Other findings found that risk tolerance affects financial behavior.
MARKETING AND INNOVATION STRATEGIES USED BY COCOA LAND BALI TO MAINTAIN CONSUMER BUYING INTENTIONS Putu Ayu Titha Paramita Pika
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.v7i4.11073

Abstract

In order to satisfy their demands and needs, the marketing strategy is willing to spend what is required. Cocoa Land Bali is a popular destination for classic chocolate souvenirs in Tabanan. To keep up with advances, marketing firms must be able to see opportunities or be sensitive to current ones in order to generate creativity and new achievements. This study was carried out at Cocoa Land Bali, which can be found at Jalan Raya Denpasar Bedugul, Mekarsari, District Baturiti, Tabanan Regency. The informants in this study were Cocoa Land Bali's leadership and personnel, as well as visitors who were photographed utilizing purposeful procedures. In this study, data was gathered through interviews, observation, and documentation. The validity of the data in this study is tested using triangulation of sources and procedures. In this study, data analysis includes data reduction, data display, and generating conclusions. The results show that there are four ways for businesses to keep customers coming back: coming up with new ways to do business, using good marketing strategies, being competitive in how you do business, and making sure you meet customers' needs through focused buying programs
PURCHASING DECISION: DO YOU NEED SERVICE QUALITY, PRODUCT QUALITY AND WORD OF MOUTH? Midori Aiko Yano; Mastur Mujib Ikhsani; Tri Septin Puji Rahayu; Alfato Yusnar Kharismasyah
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.v7i4.12177

Abstract

This study aims to analyze the effect of service quality, product quality and word of mouth on purchasing decisions. The population is consumers at Purwokerto Cosmetic Warehouse. The sample of this study amounted to 100 respondents with the roscoe quota technique. The data analysis technique used is Structural Equation Modeling (SEM) Part Least Square (PLS). The results of this study show that service quality has a positive effect on purchasing decisions, product quality has a positive effect on purchasing decisions, word of mouth has a positive effect on purchasing decisions. Keywords: Purchasing decision, quality of service, product quality, word of mouth
THE EFFECT OF CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO EQUITY, AND RETURN ON ASSETS ON PROFIT GROWTH OF FOOD AND BEVERAGES COMPANIES LISTED ON THE BEI FOR THE 2019-2020 PERIOD (BEFORE AND DURING THE COVID-19 PANDEMIC) Emi Purwandari; Sri Dwi Ari Ambarwati; Ambar Pujiharjanto
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.v7i4.10404

Abstract

The purpose of this study is to analyze the effects of current ratio, total asset urnover, debt to equity ratio, return on assets, and the situational COVID-19 pandemic on the profit growth of food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The purposive sampling technique was used to select the research sample and obtained a sample size of 23 food and beverage companies. Panel Data Regression Analysis with COVID-19 situational dummy variables is used as an analysis technique. The results showed that the current ratio has a negative effect on earnings growth and the debt-to-equity ratio has a positive effect on earnings growth. Total asset turnover and return on assets have no effect on earnings growth. Meanwhile, the COVID-19 situational dummy variable has a positive effect on the profit growth of food and beverage companies. Food and beverage companies should focus on efficient working capital management by reducing the amount of inventory, receivables, and debt outstanding, considering appropriate debt and equity policies, and analyzing risks and benefits. And identify and develop strategies to deal with the impact of the pandemic by expanding online distribution channels, providing delivery services, or optimizing production processes with COVID-19 safety protocols. Keywords: CR, DER, Profit Growth, ROA, TATO
RETURN ON EQUITY HAS AN EFFECT ON DEBT TO EQUITY RATIO AND WORKING CAPITAL TURNOVER OF PROPERTY AND REAL ESTATE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) PERIOD 2018-2022 Yono Maulana Maulana; Maya Sari; Mega Yusdian Puteri
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.v7i4.12139

Abstract

This study aims to determine "The Effect of Debt to Equity Ratio and Working Capital Turnover on Return On Equity in Property and Real Estate Sub-Sector Companies Listed on the Indonesian Stock Exchange (IDX) for the 2018-2022 Period". The method used in this research is a quantitative method. The population in this study is the Property and Real Estate Sub Sector. Sampling technique with purposive sampling technique. The samples in this study were 14 companies within 5 years so that 70 observational data were obtained. The data analysis technique used is multiple linear regression analysis using SPSS 25 software. The results of this study indicate that there is a significant influence between the Debt to Equity Ratio variable on Return On Equity and the Working Capital Turnover variable which has no significant effect on Return On Equity. Simultaneously the Debt to Equity Ratio and Working Capital Turnover affect Return On Equity. Keywords: Debt to Equity Ratio, Working Capital Turnover, Return On Equity
COMPANY SIZE AS A MODERATION VARIABLE OF SHARIA COMPLIANCE AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE (Study on Sharia Commercial Banks 2016-2021) Cahyani Islamiah; Mashudi Mashudi; Binti Nur Asiyah
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.v7i4.11018

Abstract

The purpose of this study is to examine The Influence of Sharia Compliance and Good Corporate Governance on the Financial Performance of Islamic Banks with Company Size as a Moderating Variable (Studies on Islamic Commercial Banks 2016-2021. Quantitative approach with Islamic Commercial Banks in Indonesia as a research object. A total of 48 samples originating from annual financial reports from 2016-2021 are used as a reference in processing data with the help of E-views 9 Software. The results showed that: Islamic Income Ratio and Profit Sharing Ratio variables partially have a positive and significant effect on financial performance. The Islamic Investment Ratio variable has no significant effect on the Bank's Financial Performance. Simultaneously the variables Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Good Corporate Governance together will improve the Bank's Financial Performance. Islamic Income Ratio, Islamic Investment Ratio and Good Corporate Governance variables which are moderated by company size do not affect the financial performance of Islamic commercial banks. Meanwhile, the Variable Profit Sharing Ratio, which is moderated by company size, has an effect on the financial performance of Islamic commercial banks. Keywords: Sharia Compliance, Good Corporate Governance, Financial Performance of Islamic Banks, and Company Size
THE DEVELOPMENT OF ENTREPRENEURIAL MODEL TO IMPROVE BUSINESS INDEPENDENCE SUSTAINABLE AT UNIVERSITY Suranto Suranto; Agus Marimin; 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.v7i4.11160

Abstract

The aim of this research is to formulate the development of an entrepreneurial model to improve students business independence through workshop to equip entrepreneurial knowledge and internships to hone entrepreneurial skills. There were 40 students involved in this research as an experimental test, through workshop activities: business planning and analysis, business model canvas and MSME internship activities to hone skills through making business prototypes and marketing products for the students. Testing through a pretest and post-test is carried out through control group design field experiment approach. The result is goodness of fit model formulation which is able to increase students’ business independence. Keywords: competency, knowledge, skills, efforts, students
THE EFFECT OF PROFIT MANAGEMENT, TAX PLANNING, TAX AVOIDANCE ON COMPANY VALUE (EMPIRICAL STUDY OF BASIC AND CHEMICAL INDUSTRIAL MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2018-2021) Sarah Cantika Bestar; Prisila Damayanty
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.v7i4.12424

Abstract

This study aims to examine the effect of earnings management, tax planning, and tax avoidance on firm value. The population of this research is manufacturing companies in the basic and chemical industry sub-sectors that are listed on the Indonesia Stock Exchange (IDX) for 2018 – 2021. The sample for this study used a purposive sampling method so as to obtain a sample of 8 companies as research samples. This analytical method uses multiple linear regression analysis with SPSS 26. The results of this study indicate that earnings management and tax planning have no significant negative effect on firm value, while tax avoidance has a significant negative effect on firm value. And earnings management, tax planning and tax avoidance simultaneously have a significant positive effect on firm value. Keywords: earnings management, tax planning, tax avoidance and firm value
THE INFLUENCE OF GROUP COHESIVENESS, PERSONALITY JOB-FIT, AND WORK STRESS ON TURNOVER INTENTION (BANK SUMUT SYARIAH KCP SIMPANG KAYU BESAR TANJUNG MORAWA) Bayu Prayogi; Yusrizal Yusrizal
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.v7i4.11532

Abstract

This research aims to determine the influence of group cohesiveness, personality job-fit, and work stress on employee turnover at Bank Sumut Syariah KCP Simpang Kayu Besar Tanjung Morawa. This research uses quantitative methods. This research uses a quantitative method with a questionnaire research instrument with multiple regression analysis tools. With the sampling method using totalsampling, with a population of 7 (seven) employees at Bank Sumut Syariah KCP Simpang Kayu Besar Tanjung Morawa. The results of the research show that the influence of Group Cohesiveness is not significant on turnover intention tcount < ttable 0.568 < 2.015 and the resulting significance value is 0.610 < level of significance 0.05. This means that the influence of Group Cohesiveness is not significant on turnover intention at Bank Sumut Syariah KCP Simpang Kayu Besar Tanjung Morawa, and the results of the research show that Job-Fit Personality has no significant effect on turnover intention tcount < ttable 0.159 < 2.015 and the resulting significance value is 0.884 < level of significance 0.05. This shows that Personality Job-Fit has no significant effect on turnover intention at Bank Sumut Syariah KCP Simpang Kayu Besar Tanjung Morawa, and the research results show that Job-Stress has no significant effect on turnover intention tcount < ttable 1.382 < 2.015 and the resulting significance value is 0.261 < level of significance 0.05. This shows that Work Stress does not have a significant effect on turnover intention at Bank Sumut Syariah KCP Simpang Kayu Besar Tanjung Morawa Keywords:Group Cohesiveness, Personality Job-fit, Work Stress, Turnover Intention of Bank Sumut Syariah Employees
THE MODERATION ROLE OF EMPOWERMENT LEADERSHIP IN DIGITAL TRANSFORMATIONAL RELATIONSHIP TOWARDS ORGANIZATIONAL RESILIENCE Yuliana Sri Purbiyati; Vincentia Devina Setyawati; Monica Candra Tjahjono
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.v7i4.11663

Abstract

Organizational resilience is a worthy struggle for many organizations. With organizational resilience, the organization can actualize its organizational vision and mission. Apart from that, school organizations can provide learning services, train friendship between students, and provide a sense of security for students. This research was conducted in an elementary school at a foundation on the island of Java with a total of 120 parents of students. This study uses a quantitative approach. The data was processed using the SEM-PLS application. The purpose of this research is to determine the influence of digital transformational relationships on organizational leadership and determine the mediating role of empowering leadership on digital transformational relationships with organizational leadership. The consequence of this research show that digital transform has a constructive and significant sequel on organizational recilience. This research places empowering leadership as a moderating variable in the relationship between digital transformational and organizational leadership. The results found were that empowering leadership did not moderate the relationship between digital transformational and organizational leadership.

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