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Dewi Muliasari
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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 47 Documents
Search results for , issue "Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024" : 47 Documents clear
THE INFLUENCE OF CYBERLOAFING AND HUSTLE CULTURE ON PERFORMANCE: MENTAL HEALTH AS MEDIATOR AMONG GEN Z EMPLOYEES Nardi, Rio; Syahbandi, Syahbandi; Jaya, Arman; Fauzan, Rizky; Fahruna, Yulyanti
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.v8i4.15531

Abstract

The aim of this research is to explore whether there is a relationship between cyberloafing and hustle culture on the performance of Generation Z employees across Indonesia, mediated by mental health. Data was collected through a questionnaire distributed via Google Forms, with a total of 202 respondents. Structural Equation Modeling (SEM) and Partial Least Squares (PLS) were employed as data measurement methods, using the SMARTPLS 3 application. The findings indicate that cyberloafing negatively impacts mental health but not significantly affects employee performance. On the other hand, hustle culture significantly harms both mental health and employee performance. Mental health also have significant effect on employee performance. Additionally, both cyberloafing and hustle culture have a significant negative impact on performance, mediated by mental health. This research is expected to assist companies in designing more effective strategies to support employee well-being, understand the factors influencing the performance of Generation Z, and enrich the literature on human resource management, particularly concerning the relationship between mental health and performance.
ANALYSIS OF THE IMPACT OF THE COVID 19 VIRUS PANDEMIC ON THE FINANCIAL RATIO OF PT INDOFOOD SUKSES MAKMUR Endramurti, Saktiana Rizki; Putro, Surya Wahyudi
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.v8i4.15377

Abstract

This research aims to analyze the impact of the COVID-19 pandemic on the financial ratios of PT Indofood Sukses Makmur during the period of 2020-2022. The findings indicate fluctuations and significant declines in several financial ratios, such as Net Profit Margin, Gross Profit Margin, Return on Assets (ROA), and Return on Equity (ROE). These declines may be attributed to decreased revenue, increased operational costs, and changes in consumer behavior due to the pandemic. PT Indofood Sukses Makmur responded to these impacts by implementing strategies for operational efficiency, product diversification, and consumer behavior. adjustments in marketing strategies. This study provides insights into the importance of company adaptation in facing crises and maintaining financial stability amidst uncertain circumstances.
TRANSACTION COST MANAGEMENT STRATEGIES FOR SMALL-SCALE PPP PROJECT CASE STUDY OF MADIUN CITY STREET LIGHTING Prabowo, Sakti; Suhendra, Maman; Dinardjito, 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.v8i4.16030

Abstract

Small-scale Public-Private Partnership (PPP) projects offer local governments an opportunity to enhance regional development. However, these schemes are often perceived to incur higher transaction costs compared to conventional PPP projects. This study seeks to identify the factors contributing to increased transaction costs in small-scale PPP projects, using the Madiun City Street Lighting PPP project as a case study. Employing a qualitative research methodology by studying the related literature and interviewing the consultant of the project, this study gathers pertinent information regarding the transaction costs associated with the Madiun City Street Lighting PPP project, which serves as a pioneering example of small-scale PPP initiatives in Indonesia. This paper analyzes that project value, complexity process, coordination, parties’ capacity, opportunistic behavior, and contract change put higher transaction cost on small-scale PPP project proportionally. However, the analysis reveals that the complexity of coordination between local government authorities and the Regional House of Representatives (DPRD) can be effectively managed by the contracting agency (PJPK) of the Madiun City Street Lighting PPP project.
THE INFLUENCE OF TERMINAL VALUE, INSTRUMENTAL VALUE, AND GREEN BRAND POSITIONING ON GREEN PURCHASE INTENTION THROUGH GREEN ATTITUDE AS A MEDIATING VARIABLE (Study on Automotive Companies Implementing Green Company) Arkan, Irsyad; Artanti, Yessy; Iriani, Sri Setyo
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.v8i4.15595

Abstract

Thisi studyi aimsi toi examinei thei effecti ofi Terminali Value,i Instrumentali Value,i andi Greeni Brandi Positioningi oni Greeni Purchasei Intentioni withi Greeni Attitudei asi ai mediatingi variable.i Thei researchi methodi usedi isi descriptivei quantitativei withi Partiali Leasti Squarei (PLS)i analysisi toi testi thei causali relationshipi betweeni variables.i Thei researchi populationi isi prospectivei LCGCi cari consumersi ini Indonesiai withi characteristicsi agedi 25-35i years.i Thei resultsi showedi thati Terminali Valuei andi Greeni Brandi Positioningi havei ai positivei andi significanti influencei oni Greeni Attitude,i whilei Instrumentali Valuei hasi noi significanti effect.i Greeni Attitudei itselfi isi proveni toi playi ai mediatingi rolei thati strengthensi thei relationshipi betweeni thei independenti variablesi andi Greeni Purchasei Intention.i Thei implicationsi ofi thisi studyi providei insightsi toi marketersi andi automotivei companiesi toi furtheri emphasisei terminali valuei andi environmentallyi friendlyi positioningi strategiesi ini theiri marketingi campaignsi toi increasei thei purchasei intentioni ofi greeni productsi amongi consumers.
THE POWER OF INFLUENCE: HOW CELEBRITY ENDORSEMENT AND ONLINE REVIEWS SHAPE GEN Z'S PURCHASE INTENTION IN BEAUTY PRODUCTS Putri, Shafira Ananda; Juniwati, Juniwati; Purmono, Bintoro Bagus; Afifah, Nur; 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.v8i4.15554

Abstract

This study looks into the impact of influencer credibility, attractiveness, and online customer reviews on Gen Z purchase intentions in Indonesia's beauty market, focusing on the collaboration between beauty influencer Tasya Farasya and local brand Somethinc. The study's goal is to provide a comprehensive understanding of how influencer characteristics and online reviews influence consumer attitudes, brand awareness, trust, and electronic word of mouth (eWOM), which, in turn, affect purchase intentions. This study provides novel insights into the role of influencer marketing in Indonesia's expanding beauty industry. Data were collected quantitatively from 216 Gen Z respondents selected through convenience sampling. Respondents needed to follow at least one beauty influencer and be familiar with Tasya Farasya and Somethinc. To assess the relationships between variables, data were analyzed using Structural Equation Modeling (SEM) with AMOS 26. Sobel tests were used to evaluate the mediating roles of eWOM, brand awareness, and brand trust. The findings show that influencer credibility, attractiveness, and online reviews significantly improve consumer attitudes toward beauty brands, resulting in increased eWOM, brand awareness, trust, and purchase intentions. These findings provide strategic insights for beauty brands that want to engage Gen Z consumers and strengthen brand loyalty through influencer partnerships.
TESTING THE MEDIATION ROLE OF JOB SATISFACTION: THE INFLUENCE OF ORGANIZATIONAL CULTURE AND COMMUNICATION ON EMPLOYEE ENGAGEMENT IN MANUFACTURING COMPANIES Sulistyowati, Pemilia; Manalu, Gibson; Wibowo, Eko Hari; Nur Cahyo, Taufik Galih; Zusrony, Edwin
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.v8i4.15314

Abstract

This study seeks to elucidate the influence of organizational culture and communication on employee engagement, mediated by job satisfaction among employees of a manufacturing company. This research employs a quantitative methodology. The population comprises all employees of manufacturing firms in Central Java. The sampling method employed is purposive sampling, including a total of 150 respondents. The data gathering instrument employs the Likert Scale. The data analysis employed SEM-PLS and was executed using SmartPLS software version 4.1.0.3. This research used the convergent validity test, composite reliability test, Cronbach's alpha test, average variance extracted test, r-squared test, and path coefficient analysis as its testing techniques. Data analysis results utilizing statistical tests demonstrate that corporate culture and communication significantly influence employee engagement, with job satisfaction serving as a mediating factor.
ACCOUNTABILITY DISCLOSURE OF WEB-BASED AND PSAK 109 ZAKAT MANAGEMENT ORGANIZATIONS Narulitasari, Devi; Piliyanti, Indah
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.v8i4.15603

Abstract

This research aims to determine the level of disclosure of web-based accountability and PSAK 109 of zakat management organizations in Indonesia. The type and research approach used is descriptive research. This research uses secondary data obtained from the official website of each zakat management institution in Indonesia in 2023, consisting of 35 Amil Zakat Agencies and 117 Amil Zakat Institutions, thus obtaining a sample of 25 Amil Zakat Bodies and 98 Amil Zakat Institutions. Data analysis carried out using content analysis consisting of 2 stages. The first stage is to carry out a checklist on the website with disclosure and dialogue criteria. The second stage is to conduct a content analysis of PSAK 109's suitability in the financial statements. The research results show that the average website-based accountability disclosure at the National Amil Zakat Agency is in the middle category and at the Amil Zakat Institution is in the high category. Meanwhile, the average accountability disclosure by PSAK 109 at the Amil Zakat Agency is in the very low category and the Amil Zakat Institution is in the very low category. This shows that zakat management organizations need to prepare financial reports by PSAK 109 and publish them via the website to increase their accountability to the public. Keywords: disclosure, accountability, website, financial reports, PSAK 109.
NON PERFORMING FINANCING OF BUYING AND SELLING FINANCING SCHEMES ISLAMIC BANKING IN INDONESIA : DURING AND AFTER THE COVID 19 PANDEMIC Fauziyah, Fauziyah; Kurniawan, Widiar Onny; Hariawan, Ferry; Afkar, Taudlikhul; Utomo, Sigit Prihanto; Alviansyah, Redondo; Agustin, Fannisa Putri
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.v8i4.16139

Abstract

Non-performing financing is a problem for every sharia financial institution that distributes financing to customers who are the result of failure to pay. This research aims to conduct a test of the difference between non-performing financing from buying and selling financing, namely murabahah and istishna' Islamic Bank in Indonesia during the covid-19 pandemic and after the covid-19 pandemic. The research method used is quantitative research with consideration of generalizing the research results into a more general form so that it is easy to understand. The population in this study is 14 Sharia Commercial Banks, which are also used as a sample for this research. The sampling technique used in this study is the Saturated sample technique by using all the populations as samples because the number is relatively small with the consideration that all samples are considered homogeneous in the distribution of the data used. The data used is the combined financial statements of 14 Sharia Commercial Banks in Indonesia with the division of data for 2020-2021 as data during the Covid-19 pandemic, while the data for 2022-2023 is data after the Covid-19 pandemic. The data analysis technique used in this study is a paired sample t-test which is used to conduct a differential test of non-performing financing from murabahah financing and istishna financing. The findings of this research show that non-performing financing murabahah financing shows a difference with a tendency to increase. Meanwhile, non-performing financing of istishna financing shows a difference with a tendency to decrease
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND ROLE BREADTH SELF-EFFICACY ON ORGANIZATIONAL RESILIENCE Amelia, Luna; Purbiyati, Yuliana Sri
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.v8i4.15368

Abstract

FINANCIAL RATIOS IMPACT ON SOE CONTAINER COMPANIES FINANCIAL DISTRESS Isfahan, Saif Raafi'in; Syahputri, Anggraini; Malini, Helma; Azazi, Anwar
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.v8i4.15559

Abstract

This study uses asset tangibility as a mediating variable to examine the impact of liquidity, firm size, and profitability ratios on financial distress in Indonesian state-owned Container companies. The study runs from 2019 to 2023. The study applies multiple linear regression analysis on 14 state-owned Container companies listed on the Indonesia Stock Exchange. The Altman Z-score model is used to assess financial distress, with independent variables including the current ratio (liquidity), natural log of total assets (firm size), return on assets (profitability), and net tangible assets (asset tangibility). The study looks into direct impacts, mediating linkages, and interaction effects between variables. The result stated that profitability has directly affected financial distress and asset tangibility hasn’t directly affected financial distress and hasn’t meditated independent variables toward financial distress. Lastly, there are interaction effects of a combination of independent and meditating variables toward the dependent variable. This study recommends that Indonesian state-owned on container sector companies focus on three key areas to prevent financial distress: implementing robust liquidity monitoring systems with early warning mechanisms and clear guidelines for cash management, developing comprehensive asset management policies including regular maintenance and assessment, and establishing specific targets and cost optimization strategies. These measures are essential for maintaining financial stability and preventing distress in these container sector.

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