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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 32 Documents
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Search results for , issue "Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024" : 32 Documents clear
FINANCIAL MANAGEMENT PERFORMANCE ANALYSIS PRIVATE UNIVERSITIES Retno Susanty, Theresia Novie; Trisnawati, Rina; Sasongko, Noer
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14358

Abstract

This study aims to evaluate the performance of financial management in private universities, involving analysis of various aspects of financial management including planning, budgeting, control, and financial reporting. The population in this study consists of private universities in Central Java with campus characteristics willing to participate as research subjects. The sample size is 150 respondents who meet the criteria for the study sample. Sampling technique used is purposive sampling method. The research method employed is a questionnaire with respondents meeting specific criteria: minimum one-year work experience, understanding of financial management in universities, and willingness to participate in the study. Data analysis method used is multiple linear regression analysis with SPSS version 25. The results indicate that Human Resources do not affect Financial Management Performance, Facilities and Infrastructure affect Financial Management Performance, Utilization of Information Technology affects Financial Management Performance, Budgeting System does not affect Financial Management Performance, Regulations affect Financial Management Performance, Level of Training affects Financial Management Performance, and Internal Audit affects Financial Management Performance. Keywords: Human Resources, Facilities and Infrastructure, Utilization of Information Technology, Budgeting System, Regulations, Level of Training, Internal Audit, and Financial Management Performance
VILLAGE-OWNED BUSINESSES AS A STRATEGY TO ENHANCE THE LOCAL ECONOMY IN SEDAPURKLAGEN VILLAGE, GRESIK, EAST JAVA Imamah, Nurul; Rahmasari, Anggraeni; Noviandari, Indah; Iradawaty, Sofiah Nur; Gintara, Mohammad Yoga
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14912

Abstract

The purpose of this research is to analyze the role and impact of BUMDes (Village-Owned Businesses) in enhancing the local economy of Sedapurklagen Village, Benjeng, Gresik, East Java, Indonesia. This field-based study utilizes triangulation techniques including observation, interviews, and documentation, and employs a qualitative descriptive approach. The findings demonstrate that BUMDes plays multiple significant roles in improving the community's economy. It acts as a facilitator, assisting in all tasks related to planning business entities to be established by the community. Furthermore, BUMDes also serves as a mediator, facilitating the management of business entities to achieve business goals and plans, and acts as a motivator by spearheading and inspiring business entities to drive community improvement. One challenge faced by BUMDes management in Sedapurklagen Village is the need to build more trust within the community and managing limited available capital. In order to gain community trust, BUMDes must provide tangible evidence. Communities that have faith in BUMDes can aid in convincing other communities, while the younger, more educated village members can assist in promoting the understanding of BUMDes to communities that are not yet familiar with its functions.
PERFORMANCE AS THE ANCHOR: MITIGATING THE IMPACT OF FINANCIAL RISK AND DISTRESS ON LQ45 STOCK RETURNS IN INDONESIA Khuzairina, Ina Laila; Miradji, Moh Afrizal; Estiasih, Soffia Pujdi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14203

Abstract

This research aims to analyze the influence of financial risk and financial distress on stock returns of companies indexed LQ45 on the Indonesia Stock Exchange during the 2019-2023 period, taking into account the moderation of company performance (ROA). This research uses three analysis models: a model without a moderating variable, a model with ROA as an independent variable, and a moderation model. Data was obtained from the LQ45 company's financial reports and analyzed using multiple regression. The research results show that interest rate risk has a significant positive effect on stock returns, while financial distress has a significant effect only in the model without moderation. The beta factor does not show a significant influence on stock returns in the three models. Company performance (ROA) does not moderate the influence of beta factors and interest rate risk on stock returns, but does moderate the influence of financial distress on stock returns. These findings provide practical implications for financial managers and investors to pay more attention to interest rate risks and financial distress conditions in making investment decisions. This research also adds theoretical insight into the role of company performance in moderating the influence of financial distress on stock returns. Suggestions for further research include expanding research variables, analysis in other sectors, and using different research methods for a more comprehensive understanding Keywords: interest rate risk, beta factor, financial distress, company performance, stock returns, LQ45
INTERNAL CONTROL SYSTEM IMPLEMENTATION AND FINANCIAL ACCOUNTABILITY: A STUDY ON BLUD PUSKESMAS IN WONOGIRI REGENCY Sutaryo, Sutaryo; Muhtar, Muhtar; Winarna, Jaka
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14133

Abstract

This study is an empirical research that aims to examine the role of Internal Control System (SPI) in overseeing the financial management accountability of BLUD Puskesmas in Wonogiri Regency. This research uses secondary data from the audit results of BLUD financial statement in 2022 and 2023. This research finds that the implementation of SPI at BLUD Puskesmas in Wonogiri Regency is quite adequate, although there are still several Puskesmas that are classified as inadequate. Empirical analysis shows that control activities, information and communication, and monitoring demonstrate a positive effect on the BLUD financial accountability. However, the role of the control environment and risk assessment is not yet optimum in maintaining accountability. This research provides several practical recommendations based on the empirical findings. BLUD Puskesmas in Wonogiri Regency needs to improve the quality of SPI implementation, especially in strengthening the control environment and improving risk assessment. BLUD Puskesmas in Wonogiri can recruit more human resources to reduce the burden of concurrent tasks, as well as ensure consistent implementation of financial management tasks and authority in accordance with the existing organizational structure. BLUD financial management personnels are also suggested to improve their competency through adequate training. Apart from that, information and communication as well as monitoring must be continuously improved by coordinating with BLUD’s upper offices in Wonogiri Regency, supported by the application of information technology. Finally, it can be expected that the quality of SPI can improve and become stronger in maintaining accountability in BLUD financial management.
LITERATURE REVIEW: LAW ENFORCEMENT'S ROLE IN ACCELERATING TAXPAYER COMPLIENCE ESCALATION Sari, Vanisa Ratna; Okfitasari, Antin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.15099

Abstract

This research aims to find out how far the effectiveness of law enforcement in Indonesia can increase taxpayer compliance so that it can increase state revenues in the field of taxation, and find out more about the law enforcement process that occurs in Indonesia. The existence of consistent tax law enforcement is one way for taxpayers to comply with tax regulations so that it can influence the state's income from the tax sector. The type of research used by researchers in this research is descriptive research. This type of descriptive research is used to describe the relationship between taxpayer compliance, tax audits, and tax collection on tax revenues in Indonesia. The method used in the data collection stage is literature study. Literature studies are carried out by collecting and analyzing data from various relevant literature sources such as scientific journals, books, research reports and tax regulations. The conclusion from this research is that taxpayer compliance and tax audits have a positive effect on tax revenues. Keywords: Law Enforcement, Tax Audit, Tax Revenue, Tax Payer
THE STUDY OF SACRIFICE AND CUSTOMER SATISFACTION THAT INFLUENCE CUSTOMERS’ REPURCHASE INTENTION AT NOODLE RESTAURANT Sugianto, Martin Julian; Wibisono, Yogi Yusuf
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.13909

Abstract

According to the Minister of Industry and the Central Statistics Agency, the food and beverage industry or business has contributed 1.2 quadrillion or 6.32% of Indonesia's total economic income in 2022. There are many food businesses spread across Indonesia, one of which is Restaurant X. The problem found was that there was a decrease in revenue at Restaurant X’s income starting from 2020 to 2023, causing difficulty in achieving targets every month. The purpose of this research is to identify and analyze the key factors that influence customer repurchase intentions at Restaurant X. The decrease in revenue occurred due to a decrease in the number of customers. Therefore, the purpose of this study is to determine the factors that can influence customer repurchase intentions at Restaurant X. In the research there are several variables, namely service quality, food quality, sacrifice, and customer satisfaction. Data collection was carried out using a questionnaire with a sampling technique in the form of convenience sampling. Data processing was carried out using the PLS-SEM (Partial Least Square-Structural Equation Model) method. This research succeeded in proving that service quality, food quality, and sacrifice influence customer satisfaction which then influences repurchase intention.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS (AIS), HUMAN CAPITAL, AND CUSTOMER CAPITAL ON SME PERFORMANCE IN PATI DISTRICT Winarsih, Winarsih; Istianah, Siti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.13724

Abstract

SMEs are supporting the economy of the country, but there are still many obstacles faced by SME actors, one of which is access to information to examine the effect of accounting information systems, human capital, and customer capital on the performance of SMEs. This research uses a quantitative approach, the research data is primary data using questionnaires and population collection as well as research samples from SME actors in Pati Regency. The method of determining the sample is purposive sampling. The technique used to test the hypothesis is multiple linear regression analysis using the SPSS application.
INTERNAL FACTOR OF MSMEs IN THE POST-PANDEMIC COVID-19 : OBSTACLES OR DETERMINANTS FOR BUSINESS SUSTAINABILITY Lelimawarti, Anis; Afkar, Taudlikhul
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14626

Abstract

The strength of MSMEs during the Covid-19 pandemic really tested their business continuity. Internal factors such as capital, quality of human resources, business networks, mentality of business actors, and transparency are determinants in maintaining business sustainability to develop businesses to become more resilient. The purpose of this research is to show that these internal factors are obstacles or determinants of the sustainability of MSMEs post-pandemic Covid-19. The sampling technique in this research used stratified random sampling by classifying the number of MSMEs in 5 regions in Surabaya. The data collection technique uses survey via questionnaire with 200 respondents who are divided according to the proportion of the number of MSMEs in each region. Data analysis using SEM-PLS. The findings of this research show that capital, quality of human resources, business networks are determining factors in the sustainability of MSMEs with dominance in the capital factor, while transparency is a determining factor in the decline of MSMEs. The next findings show that the mentality of business actors is an obstacles factor in the sustainability of MSMEs
UNRAVELING THE DRIVERS OF CUSTOMER LOYALTY IN SHOPEE INDONESIA: A META-ANALYSIS OF BRAND IMAGE, BRAND TRUST, E-SERVICE QUALITY, AND CUSTOMER SATISFACTION Cahyono Arjo, Julian Grazius; Lasiyono, Utung; Afkar, Taudlikhul
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.13873

Abstract

This study aims to identify the factors influencing Shopee customer loyalty in Indonesia, focusing on brand image, brand trust, e-service, and customer satisfaction. The meta-analysis method is used to analyze the results of several relevant studies in this context. The meta-analysis results show that brand image has a significant positive relationship with customer loyalty, but is not significantly influenced by customer satisfaction. conversely, brand trust and e-service have a significant positive relationship with customer loyalty, and customer satisfaction partially mediates the relationship between these two factors and Shopee customer loyalty. These findings indicate that brand image has a strong direct influence on customer loyalty, while brand trust and e-service can enhance customer loyalty both directly and through customer satisfaction. This underscores the importance of building a strong brand image, high consumer trust, and good electronic services to increase customer loyalty on e-commerce platforms such as Shopee in Indonesia.
SOCIAL PRESENCE IS NO LONGER A FACTOR IN CUSTOMER TRUST IN SHOPPING FOR LIVE STREAMING E-COMMERCE Calysta, Netha Eliana; Suade, Yuyun Karystin Meilisa
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14101

Abstract

The surge in online shopping via e-commerce live streaming, particularly evident since the COVID-19 pandemic, has transformed consumer behavior. Data shows that a staggering 83.7% of Indonesians were engaged in this activity in 2022. This study aims to examine the factors influencing purchase intent among Makassar students within this context. It also explores the interrelationships between these variables and purchase intention. Specifically, the research investigates the impact of interaction, entertainment, social presence, and trust on consumer trust and subsequent purchase behavior. Employing a quantitative methodology with a sample size of 215 students, the study found that interaction and entertainment positively correlated with consumer trust. Conversely, social presence exerted no significant influence. Importantly, trust emerged as a key determinant of purchase intention.

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