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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,
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 47 Documents
Search results for , issue "Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024" : 47 Documents clear
ENHANCING BANKING FUTURE PERFORMANCE: REVALUATION AND BOOK-TO-MARKET RATIO Magdalena, Maria; Heriyadi, Heriyadi; Malini, Helma; Azazi, Anwar; Mustika, Uray Ndaru
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.15537

Abstract

The banking sector played a crucial role in global economic stability, supporting financial and investment activities. Prior to making funding decisions within the banking sector, investors required reliable information disclosure. The assessment of book value and asset management were strategic steps that provided a precise representation of the company’s fundamental value, compared to volatile market value. This research aimed to investigate how the book-to-market ratio mediated the relationship between asset revaluation, return on assets, debt equity ratio, and future financial performance (ROE). Employing quantitative approach with multiple regression analysis using EViews 13. Path analysis was utilized to examine the mediation effect. This research conducted an unbalanced panel analysis consisting of 80 observations from 30 Indonesian banks listed on the Indonesia Stock Exchange from 2014 to 2022 that fulfilled the sampling criteria. Data is derived from annual financial reports and selected through purposive sampling criteria focused on the presence of asset revaluation. The finding of this research indicated that asset revaluation negatively affects the book-to-market ratio when ROA has a positive relationship. ROA and book-to-market ratio positively affect debt equity ratio. Then, ROA has a significant positive impact on banking future performance, while DER has a significant negative relationship. Conversely, the book-to-market ratio proven can mediate the relationship between asset revaluation and debt equity ratio
E-COMMERCE; THE NEW PHENOMENON AND HOW TO BE SUCCED IN MARKETPLACE Santoso, Rudi; Riyanto, Darwin Yuwono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.15112

Abstract

This study aims to measure the factors that influence the satisfaction of Brodo e-commerce web users. The growth of e-commerce is also in line with the rapid use of the internet over the last 10 years. Brodo is one of the local businesses that was founded in 2010 and started to use the website address Bro.do as a means for consumers to choose their products easily. This research is descriptive research with a survey method. The independent variables of this study are usability (X1), information quality (X2), service interaction quality (X3), and the dependent variable is User Satisfaction (Y). The research object is Brodo e-commerce web users as many as 100 respondents. The results of the study show that the usability or usability value of e-commerce web applications has an influence on User Satisfaction. The R2 value of this study was 0.463. Meanwhile the results of the partial t test show that only variable X1 (Usability) influences User Satisfaction with a significance value of 0.000 <  (0.05). While the other variables X2 and X3 have no effect on user satisfaction with a significance value of 0.314 and 0.953 respectively >  (0.05)
THE INFLUENCE OF HELPFUL BRAND ACTION ON RELATIONSHIP VALUE PERCEPTION THROUGH BEHAVIOURAL BRAND ENGAGEMENT IN GOJEK APPLICATION USERS IN SURABAYA Harjanti, Dhyah; Peerera, Alvian Daniswara Agusta; Noerchoidah, Noerchoidah; Wijayadne, Devi Rahnjen
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.15347

Abstract

Relationship value perception can be conceptualized as constructing a favorable relationship between a brand and its consumers. This is corroborated by the brand's beneficial actions, which facilitate consumer familiarity with the brand. This study aims to examine the influence of helpful brand action on relationship value perception through behavioural brand engagement in Go-Jek application users in Surabaya. A questionnaire was employed as the data collection technique, with a sample size of 350 respondents. This research utilizes a causal research design with quantitative methods. The data were analyzed using Smart PLS software. The findings indicate that helpful brand action affects behavioral brand engagement, that helpful brand action affects relationship value perception, and that behavioral brand engagement affects relationship value perception.
THE EFFECT OF CORRUPTION ON POVERTY IN INDONESIA Nawatmi, Sri; Setiawan, Mulyo Budi; Maskur, Ali; Nusantara, Agung
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.15620

Abstract

A The purpose of this study is to determine the impact of corruption on poverty in Indonesia. The type of data taken is secondary data, time series 2007 - 2022. Corruption data, namely CPI, is sourced from Transparency International, while poverty data, HDI and TPT are sourced from BPS. The analysis technique used is multiple linear regression analysis using the classical OLS method. The results showed that corruption has a negative effect on poverty. This result is in accordance with the proposed hypothesis that increasing corruption (CPI declines) causes poverty to increase. The second variable, HDI, also has a negative effect on poverty, while TPT has a positive effect on poverty in Indonesia. The three variables have the ability to explain poverty by 94.4%.
THE INFLUENCE OF INSTAGRAM ADVERTISING AND DIGITAL TECHNOLOGY ON BRAND AWARENESS AND PURCHASE DECISIONS IN THE ERA OF SOCIETY 5.0 Irene, Novi; Listiana, Erna; Barkah, Barkah; Fitriana, Ana; Setiawan, Harry
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.15536

Abstract

The goal of this study is to investigate how, in the era of Society 5.0, digital marketing strategies affect Maybelline lipstick product purchases in Indonesia. The main focus of this study is on how Instagram advertising and digital technologies affect customer purchasing decisions and increase brand recognition. Purposive sampling was used to select 300 respondents, who were then surveyed to collect quantitative data. The data was examined using Structural Equation Modeling (SEM). The results showed that Instagram ads and digital technology significantly improve brand recognition, which influences customer purchasing decisions. These findings show how effective digital marketing strategies are at increasing sales of cosmetics, especially in the context of changing customer behavior in the Society 5.0 era.
ANALYZING FACTORS AFFECTING INDONESIA'S FOREIGN EXCHANGE RESERVES FOR THE 2012-2021 PERIOD Ruslan, Nining Ruslan; Leasiwal, Teddy Christianto; Louhenapessy, Desry J.; Hanoeboen, Bin Raudha Arif; Sapteno, Fibryano; Laitupa, Abdul Aziz
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.15323

Abstract

This research analyzes the effect of exchange rates, exports, and imports on Indonesia's foreign exchange reserves in the 2012-2021 period. The independent variables in this study are exchange rates, exports, and imports, while the dependent variables are Indonesia's foreign exchange reserves. The data used in this study was obtained from the official websites of the Central Statistics Agency (BPS), Bank Indonesia, and Worldbank in 2023. The data analysis method used is the Vector Error Correction Model (VECM) which is a derivative of Vector Autoregression (VAR) analysis. The data collection technique used is secondary data with quantitative research type. The results of the VECM analysis show that the exchange rate (exchange rate) has a significant effect on Indonesia's foreign exchange reserves, exports have a significant positive influence in the long run on foreign exchange reserves, while imports have a significant effect on foreign exchange reserves. Therefore, it can be concluded that international trade has a significant influence on Indonesia's foreign exchange reserves, and exchange rates, exports, and imports are important factors affecting Indonesia's foreign exchange reserves. Keywords: Exchange Rate, Export, Import, Foreign Exchange Reserves
LITERATURE REVIEW: FACTORS INFLUENCING ONLINE COMPULSIVE BUYING Pujianto, Jeanne Francoise Cen; Septiari, Elisabet Dita
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.16107

Abstract

This study is a descriptive study with a qualitative approach. The data of this study are literature studies related to “online compulsive buying.” The purpose of this study is to find out what factors influence online compulsive buying. Online compulsive buying is an important issue nowadays. It is because the rapid growth of the internet, followed by social media and e-commerce, has changed consumer buying behavior. The concept of buying before was to come to the store, choose, and pay with physical money; now, just press the smartphone, and it arrives at home. This convenience can satisfy consumers so that they will use it continuously. Online buying behavior will worsen if the consumer’s psychological condition is not good. It is called online compulsive buying. Then, this study was conducted to find. This study uses a literature review method with a systematic approach to explain the factors that influence and create online compulsive buying behavior. Several factors influence online compulsive buying: hypersensitive narcissism, anxiety sensitivity, social networking type, urge of online buying shopping and using social networks after viewing posts of influencers, material values scale (MVS), trier inventory for chronic stress (TICS), Barratt impulsiveness scale-15 (BIS-15), performance expectancy, effort expectancy, social influence, facilitating condition, stimulus - online platform characteristics, scarcity, online buying intention, online impulsive buying behavior, upward social comparison on social network sites, materialism, envy, gender, age, smartphone addiction, mood regulation, smartphone use, flow experience, online compulsive buying, online and offline compulsive buying behavior, distress, economic position, and income. Understanding online compulsive buying is important to understand factors that influence online compulsive buying, and to help consumers make effective interventions to prevent this negative behavior.
GREEN ACCOUNTING AND SUSTAINABLE PERFORMANCE OF SURAKARTA RESIDENCY GO-FOOD CULINARY MSMEs: MODERATING FINANCIAL PERFORMANCE Kurniawati, Fransisca Roosiana; Widiyaningsih, Vitalis Ari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.16122

Abstract

Culinary SMEs in Surakarta experienced a 15% growth in 2023 (Arthur, Abanis, etc, 2013). SMEs have an environmental impact because they create waste. Economic development needs to be sustained. Sustainability consists of people, planet, and profit (Hidayat, 2020). (Rabbi, 2021)). Green accounting helps SMEs reduce their environmental footprint. Green accounting practices meet the demands of social responsibility and competitive advantage (Raydiant, 2021), (Agwu, 2014), (Naala, 2017). (Riduwan, 2018). Sustainabil- ity is influenced by financial performance (Giyanti, 2018), as seen from revenue and asset manage- ment (Agustina, 2014), (Maulita, 2020), (Nasir, 2015), (Aris, 2022) and (Clarkson, 2011). Sustainability is influenced by innovation, so the object of the research is MSMEs. The problem formulation is how the implementation of green accounting in Go-Food culinary MSMEs, and to determine whether financial performance affects business sustainability. The purpose of this research is to explore financial performance in mediating the influence of green accounting on sustainable performance in Go-Food culinary. The data collection method used in this research is the survey method. The data processing method involves observation, interviews, and litera- ture review. This research uses data analysis with SmartPLS software. The result of this study is that green accounting does not affect financial performance, green accounting does not affect sustainable performance, and financial performance positively affects per- formance sustainability. The implications of this research include that culinary SMEs need education on the importance of green accounting. Future researchers can explore the factors influencing the sustainability of culinary SMEs affiliated with Go-Food. Keywords: Green Accounting; Sustainable Performance; Culinary SMEs; Go-Food; Financial Performnace
THE THE EFFECT OF INTEREST RATE, ADMINISTRATIVE FEES, AND RISK ON ONLINE LENDING DECISIONS ON FINTECH LENDING APPLICATIONS Sidharta, Yudi; Nurdina, Nurdina; Putri, Nabila Maulidya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.16178

Abstract

This study aims to determine and analyze the effect of interest rate variables, administrative costs, and risk on online loan-taking decisions. The approach used is quantitative method with primary data obtained through questionnaires. The research population includes all borrowers on the fintech lending platform in Surabaya City, while the research sample consists of borrowers of fintech lending applications (Akulaku and Kredivo) in Surabaya City (272 samples). The sampling technique used was purposive sampling. This study contributes by integrating the influence of interest rates, administrative costs, and risk in one model to understand the collective influence on fintech lending user decisions. In addition, this study fills the gap of previous research by analyzing the contradictions in the results of previous studies related to the factors that influence credit decisions, as well as presenting a new perspective with a focus on fintech lending platforms in Surabaya City. The results showed that the variables of interest rates, administrative costs, and risk affect the decision to take online loans
INDONESIAN CONSUMER PRICE INDEX (CPI) FORECASTING USING AN EXPONENNTIAL SMOOTHING-STATE SPACE MODEL Maknunah, Jauharul; As'ad, Mohamad; Setyowibowo, Sigit; Farida, Eni; Mumpuni, Indah Dwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.15378

Abstract

Abstract: CPI (consumer price index) is one of the economic measurement tools that can explain or inform about the development of prices for services/goods consumed or used by consumers. The CPI is related to determining inflation, therefore the CPI and inflation are important variables in viewing the economic conditions of a particular country or city. Current month inflation depend on previous CPI and current CPI. The CPI and inflation are so important that many researchers are studying inflation and the CPI. The purpose of this research is to predict the value of Indonesia's monthly CPI with a simple, easy, and highly accurate forecasting model using open-source software. The data used are monthly CPI data from the Central Statistics Agency (BPS) for January 2014 to August 2024. The benchmark for the best ETS model is based on the minimum value of the Akaike information criteria (AIC) and Bayesian information criteria (BIC). The best model obtained is the ETS (M, N, N) model with a smoothing parameter (α) of 0.9933, has a root mean square error (RMSE) of 3.275868 and a mean absolute percentile error (MAPE) of 0.6595211%. Keywords: Price Consumer Index (PCI), Forecasting of Indonesia PCI, Exponential Smoothing-State Space, ETS (M,N,N).

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