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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
UNDERSTANDING BRAND STRATEGY: A REVIEW Arundati, Rahajeng
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.v8i3.14992

Abstract

This research aims to understand more about brand strategy by reviewing several articles related to brand space, brand equity distribution, and digital brand strategy. Brand strategy is an important aspect for the success of companies that aim to differentiate themselves in a competitive market and increase company value. In today's marketplace, where success is increasingly challenging, a well-executed brand strategy is recognized as a strategic economic resource and source of competitive advantage. Brand space is an important concept in a company's brand strategy to manage brand extensions from time to time. There is a phenomenon known as brand equity dilution which is a challenge in formulating brand strategy. Brand equity dilution is a situation where the value and strength of a brand can be reduced due to various factors. On the other hand, as time goes by, traditional marketing methods are no longer effective, giving rise to the use of technology in implementing brand strategies. Digital brand strategy is a marketing activity that aims to build a brand and build meaningful relationships with customers. The existence of challenges in formulating brands and the lack of research that discusses branding strategies on social media makes it necessary to carry out this research. Considering that currently companies need to adapt in carrying out brand strategies that are no longer traditional marketing methods.
TRANSFER PRICING RISK ASSESSMENT: UN GUIDELINES, PRACTICES IN AUSTRALIA, AND RECOMMENDATIONS FOR INDONESIA Meiliana, Meiliana; Tambunan, Maria R.U.D.
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.v8i3.15033

Abstract

The Directorate General of Taxes has implemented the Compliance Risk Management (CRM) application, including the CRM Transfer Pricing (CRM TP) program, as a tool to map risks in transfer pricing practices. However, the effectiveness of CRM TP in ensuring compliance and preventing tax avoidance still requires further evaluation. According to a study by Maydiana (2023), the implementation of CRM faces various challenges, such as lack of support, data limitations, and insufficient system integration. At the international level, the United Nations (UN) guidelines for transfer pricing risk assessment have been successfully implemented in Australia. This research will explore the transfer pricing risk assessment approach by referring to the UN guidelines and Australia's experience, as well as provide strategic recommendations for The Directorate General of Taxes. The research employs a qualitative approach, using literature review as the method of data collection. The findings indicate that the assessment criteria, both quantitative and qualitative, do not accurately cover all relevant factors. Moreover, the effectiveness of the risk identification and monitoring processes also requires improvement, particularly in the use of data analysis applications that are not yet optimal and integrated. The monitoring and feedback mechanisms also need to be evaluated to be more adaptive to changing risks. The strategic recommendations proposed include the implementation of an integrated risk assessment approach, optimization of data utilization from Country by Country Reports, development of data analysis technology and monitoring systems, application of risk classification and compliance guidelines, as well as the enhancement of governance and documentation. These steps are expected to strengthen the transfer pricing risk assessment system, improve tax compliance, and create a more transparent business environment.
INTEGRATION OF SERVQUAL AND IMPORTANCE PERFORMANCE ANALYSIS IN IMPROVING SERVICE QUALITY OF MORE COFFEE AND SPACE Aditya, Naufal Rafi; 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.v8i3.14635

Abstract

This study has four main objectives, namely: (1) Identify the attributes that can evaluate the quality of service at MORE Coffee & Space, (2) Determine the level of service quality at MORE Coffee & Space, (3) Determine the importance level of service quality attributes at MORE Coffee & Space, (4) Identify appropriate improvement suggestions for addressing the issues faced by MORE Coffee & Space in order to enhance service quality. MORE Coffee & Space is a coffee shop based in Subang, West Java which was established in 2021 selling various drinks and food menus. MORE Coffee & Space has experienced a decline in the number of consumers. This causes the predetermined revenue target not to be achieved. The population in this study are MORE Coffee & Space customers who make purchases in July 2023. The number of samples used for the study were 165 customers. All samples were taken by filling out a questionnaire and distributed with a purposive sampling method. The validity test for the questionnaire was carried out using a factor analysis. The reliability test for the questionnaire was carried out using Cronbach's Alpha. Both tests are helped with IBM SPSS 25 application. The result was carried out using the SERVQUAL method and shows that the quality of service of MORE Coffee & Space is in a bad condition. Determine the level of importance for priority improvements with IPA diagrams which there are 9 attributes that require immediate action.
FROM SERVICE EXCELLENCE TO CUSTOMER LOYALTY: INVESTIGATING THE MEDIATING ROLE OF SATISFACTION AT PT DANDANOMA MAHA AGUNG Hidayat, Salas; Sulistiyawan, Edy; Rahman, Moch. Munir
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.v8i3.13874

Abstract

This research examines how service quality impacts customer satisfaction and repurchase intention at PT Dandanoma Maha Agung. It utilizes path analysis to test its hypotheses. The findings indicate a positive and significant relationship between service quality and customer satisfaction. Effective service quality can fulfill customer expectations, create positive experiences, and reduce the likelihood of dissatisfaction, thereby enhancing customer satisfaction. Furthermore, service quality also positively influences repurchase intention, suggesting that higher service quality leads to increased customer intention to repurchase products or services. Moreover, the study reveals that customer satisfaction positively affects repurchase intention, indicating that customer satisfaction serves as a mediator between service quality and repurchase intention. These results suggest the importance for PT Dandanoma Maha Agung to consistently improve its service quality to bolster customer satisfaction and repurchase intention, consequently achieving a competitive edge and greater customer loyalty.
Factors Influencing Financial Performance on Banking Companies in Indonesia: Does Financial Technology Matter? Zahra, Hakimatuz; Innayah, Maulida Nurul; Tubastuvi, Naelati; Aryoko, Yudhistira Pradhipta
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.v8i3.14475

Abstract

This study aimed to examine the effect of company size, liquidity, and dividend policy on financial performance, using financial technology as a moderating variable and leverage as a control variable. The population of this study is conventional banking sector companies registered with the Indonesian Financial Services Authority (OJK) from 2019 to 2022. The sample collection method uses a purposive sampling technique. The number of samples obtained was 91 companies, with 137 observations. This study utilized the Fixed Effect Regression Model based on the preliminary test result for panel data regression. The results showed that liquidity and financial technology significantly positively affect financial performance. Company size and dividend policy have a negative effect on financial performance. The application of financial technology by conventional Indonesian banks can strengthen the influence of the positive relationship between firm size, liquidity, and dividend policy on financial performance. Based on this research, it is necessary to maintain an optimal level of liquidity and adopt financial technology to improve the company's financial performance. The easier and safer the financial technology the company uses will further affect the level of company performance.
THE ROLE OF ISLAMIC BANKING SERVICE QUALITY ON CUSTOMER SATISFACTION IN INCREASING CUSTOMER RETENTION Sulistiyawan, Edy; Suharyanto, Suharyanto; Zuhroh, Rena Sofyatus; Putri, Zahra Regita Amelia
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.v8i3.15472

Abstract

The increasing level of public awareness of the alternative banking system with the iB logo (read ai-Bi, Islamic banking) is part of the results of intensive socialization by regulators over the past few years. Like a ripe fruit, this public enthusiasm is ready to be picked by Islamic banks that are observant and quick to capture market opportunities. And if that happens, it is not impossible that iB (Islamic Banking) will accelerate even faster than its growth so far which has been very impressive reaching 46.3% per year. researchers try to confirm the relationship between CARTER+ service quality, satisfaction, and retention in the context of Islamic banks in Indonesia. In addition, it is necessary to study more deeply about customer retention in enjoying Islamic banking products and services. In accordance with the function of the bank, namely establishing relationships with customers, it is able to create value that is felt directly by customers. This can foster long-term satisfaction and encourage customers to remain customers of the bank. one of the most important factors for customers to continue using bank products and services, the company must maintain the level of customer retention. In this study, the measurement model used is expected to, firstly, assist decision making in Islamic banking marketing and to identify determinants of the quality of Islamic banking services, better known as Islamic Banking Service Quality (iBSQ). Secondly, customer satisfaction of Islamic state-owned banks is a direct response given by bank customers to the dimensions of Islamic state-owned bank service quality, which in the end can significantly increase customer retention. Thirdly, customer retention is the ultimate goal of all services from Islamic banking in general and Islamic state-owned banks in particular. In this study, the approach used is a quantitative approach (positivism) supported by informative qualitative. The data used are primary and secondary data. The SEM-PLS method applied to data processing is expected to be able to provide the expected information. In this study, the data sources were taken from 3 different banks, namely: Bank BRI Syariah, Bank BNI Syariah and Bank Syariah Mandiri. Based on the results of the analysis and discussion of this study, the following conclusions can be drawn: (1) Of the seven dimensions of service quality that have a significant influence on customer satisfaction, the Sharia Compliance dimension is 19.3%, the Service System dimension is 28.4%, the Responsiveness dimension is 30.6% and the remaining 21.7% is influenced by other variables that are not included in the model. (2) Customer retention is significantly influenced by Customer Satisfaction by 28.2% while the remaining 71.8% is influenced by other variables.
CONFLICT RESOLUTION AND SUCCESSION PLANNING IN THE FAMILY BUSINESS PT. SOKA ABADI Danaparamita, Faisal Akbar; Sutanto, J.E.
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.v8i3.15241

Abstract

This study aims to explore conflict resolution and succession planning in the family business PT. Soka Abadi, a family-owned company in the property sector specializing in residential developments and commercial complexes. The main issues faced by PT. Soka Abadi include family conflicts that negatively impact the company and the preparation of potential successors to lead the family business. Utilizing a qualitative research method, the study employs semi-structured interviews for data collection. To ensure the validity and reliability of the findings, the author applies source triangulation. The collected data is then reduced and analyzed to inform conflict resolution and succession planning. The results indicate several strategies for resolving conflicts in family businesses, including pruning the family tree, revolving office roles, participative decision-making, and organizational restructuring. Furthermore, the findings reveal that the succession preparation process at PT. Soka Abadi is effectively progressing through the implementation of necessary functions. Overall, the study highlights the importance of addressing family conflicts and establishing a clear succession plan to ensure the longevity and success of the family business.
TRANSFORMATION OF SAMBER BINYERI MAJU COOPERATIVE: ASSISTANCE TOWARDS MODERN COOPERATIVES IN BIAK NUMFOR REGENCY, PAPUA Yomungga, Moses; Kubelaborbir, Triana M.
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.v8i3.16247

Abstract

The Samber Binyeri Maju Cooperative in Biak Numfor Regency, Papua, is a cooperative engaged in the fisheries sector with the aim of improving the welfare of members through sustainable management of fishery resources. This study discusses the problems faced by cooperatives, the goals and methodology of the mentoring program carried out by the Modern Cooperative Assistance Team (TPKM), as well as the results of the implementation of the program. Through SWOT analysis and Business Model Canvas, this cooperative shows great potential to grow with the right support. The results of the assessment showed significant improvements in various aspects, including institutional, business, market, finance, and digitalization. This research also provides recommendations for the development of cooperatives in the future.
THE INFLUENCE OF SERVICE, PRICE, PRODUCT QUALITY ON INCREASING RESTAURANT SALES IGA BAKAR OEMIK IKA SIDOARJO JAWA TIMUR Purwati, Andrian Octavia; Sutanto, J.E
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

Abstract

The aim of this research is to determine the influence of service, price and product quality on increasing sales of the Iga Bakar Oemik Ika restaurant in Sidoarjo. This study uses a quantitative approach. The population used in this research were people who had made purchases at the Iga Bakar Oemik Ika restaurant in Sidoarjo with a sample size of 150 people, so the sampling technique used was purposive sampling technique. Data collection was carried out using an online research instrument (Google Form) using a Likert scale. The independent variables studied by researchers include service, price and product quality as well as the dependent variable, namely increased sales. Resea rchers processed the data using SPSS software to test the proposed hypothesis. The results of this research partially show that the service variable has a significant positive effect on increasing sales of Iga Bakar Oemic Ika Sidoarjo. The results of research on the price variable have a significant positive effect on increasing sales of Iga Bakar Oemik Ika Sidoarjo. And the results on the product quality variable significantly have a positive effect on increasing sales of Iga Bakar Oemik Ika Sidoarjo. And simultaneously shows that the variables of service, price and product quality influence the increase in sales of the Iga Bakar Oemic Ika restaurant in Sidoarjo. The results of this research imply the importance of improving service, adjusting prices and increasing product quality and increasing sales of the Iga Bakar Oemik Ika restaurant in Sidoarjo.
THE INFLUENCE OF WORK CULTURE, WORK ETHICS AND WORK ENVIRONMENT ON JOB SATISFACTION OF PT. INTERNUSA MANDIRI SURABAYA Handoko, Nanang; Setiadi, Pompong Budi; Rahayu, Sri
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.v8i3.15025

Abstract

Abstract Employee job satisfaction can be influenced by career paths, work environment, salary, company management, work ethics, work culture, social aspects of work and communication. There are many factors that affect employee job satisfaction, so this study takes three factors to serve as variables in the study, namely work culture, work ethics and work environment. The aims of this study was to determine the effect of work culture, work ethics and work environment partially and simultaneously on employee job satisfaction. The method used in this research is descriptive quantitative with a sample of 100 people. Based on the results of the study indicate that the three independent variables used have a partial and simultaneous effect on employee job satisfaction. This is evidenced by the value of T-Count > T-Table and F-Count > F Table. Thus it can be concluded that companies must continue to pay attention to and develop work culture and work environment in order to create a comfortable atmosphere and work ethic so that employees feel not burdened at work. Keywords: Job Satisfaction, Work Culture, Work Ethics. Work Environment

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