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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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Jawa tengah
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 49 Documents
Search results for , issue "Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024" : 49 Documents clear
THE WORKING CAPITAL, INVESTMENT, THIRD PARTY FUND ON OUTSTANDING FINTECH WITH CREDITOR GROWTH AS MODERATOR Rinofah, Risal; Sari, Pristin Prima; Pratama, Yhoga Heru; Trinugroho, Irwan
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.v8i4.15628

Abstract

The research aims to empirically examine the influence of working capital financing, investment and third party funds on Fintech Outstanding with Credit Growth Moderators in 2020-2023. Multiple Linear Regression Method with SPSS IBM 20 analysis tool. The significance level of the accepted research hypothesis is 5%. The research sample uses data from the My Data application in Yogyakarta online from the OJK. The benefit of the research is that investors can consider investing in Fintech Lending companies, for Fintech Company management it is to consider flexibility in credit conditions for MSMEs to increase Fintech Outstanding. The results of the research are that working capital credit has a significant effect on outstanding fintech but investment credit, deposits and creditor growth do not have a significant effect on outstanding fintech. Creditor growth was unable to significantly moderate working capital and investment in outstanding fintech. Keywords : Creditor, Fintech, Investment, Third Party fund, Working Capital.
BUILDING BRAND TRUST IN THE MEDIA CONVERGENCE ERA (TOURISM OFFICE OF PT HIS TOUR AND TRAVEL BALI) Ardianti, Anggita; Isnaini, Santi
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.v8i4.15665

Abstract

This study aims to analyze brand trust in the era of media convergence at the tourism office of PT His Tour And Travel Bali. Research using qualitative research methods is descriptive, because the interview technique. Data analysis techniques include data reduction, data display and conclusion of brand characteristics, and company characteristics are used as measuring tools in building brand trust. The results of this study indicate that the characteristics and company characteristics in building a brand truss at PT His Tour And Travel Bali have a good impact on the company, therefore PT His Tour and Travel Bali must continue to increase brand trust by paying attention to brand characteristics and company characteristics that have a positive impact on the company. Keywords: Brand Trust, Convergence Era, Media, PT His Tour And Travel Bali
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, COMPANY CHARACTERISTICS, AND PROFITABILITY ON COMPANY VALUES (Case Study on Non-Financial State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2018-2021 period) Saputri, Indah Yuliana; Ariani, Kurnia Rina
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.v8i4.15666

Abstract

Company value is the investor's perception of the company formed through stock market indicators. High company value indicates that the company has good performance and future prospects that can be trusted by investors. This study aims to determine the factors that influence company value, including good corporate governance, company characteristics and profitability. This research is a quantitative study. The population used in this study is data on non-financial state-owned companies listed on the IDX during the 2018-2021 period. Sampling in this study used the purposive sampling method, obtaining 62 research samples. Multiple linear regression analysis (multipler linear regression method) was used in this study as an effort to answer the problems in the study. The results showed that managerial ownership, independent commissioners, audit committees, institutional ownership, company size and profitability simultaneously had a significant effect on the company value variable in non-financial state-owned companies listed on the IDX during the 2018-2021 period. While partially, only the audit committee and institutional ownership influenced the company value. The variables of managerial ownership, independent commissioners, company value, and profitability did not affect the company value. Keywords: Good corporate governance, Company characteristics, Company value, Profitability
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.
IMPROVING THE SUSTAINABILITY OF MSMES IN SEMARANG CITY WITH THE SUPPORT OF FINANCIAL TECHNOLOGY, FINANCIAL LITERACY AND FINANCIAL INCLUSION Hidayatullah, Suryakusuma Kholid; Rachmansyah, Yanuar
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.v8i4.16067

Abstract

This study aims to analyze the influence of financial technology, financial literacy and financial inclusion in supporting the sustainability of MSMEs in the city of Semarang in the research period of 2024. In general, there are several factors that can affect the level of sustainability of the MSME sector business in the city of Semarang. In this study, an analysis was conducted on the support of the role of financial technology, financial literacy and financial inclusion in increasing the level of sustainability of the MSME sector business in the city of Semarang. Data needs were obtained from the results of questionnaire answers distributed to respondents of business actors or MSME actors in the city of Semarang. The results of this study are expected to provide information for every economic actor to know and understand the aspects of financial technology , financial literacy and financial inclusion in supporting the sustainability of the MSME sector business activities to create innovation and creativity of work programs in order to improve the performance of MSME businesses in the city of Semarang sustainably
THE INFLUENCE OF EXPERIENTAL LEARNING ON ELABORATING MINDSET WITH PROACTIVENESS AS A MODERATOR VARIABLE Irawan, Reita Angela; Dewi, Liliana
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.v8i4.16085

Abstract

This study aims to determine the effect of experiential learning on elaborating mindset with proactiveness as a moderator variable. Experiential learning, which refers to learning through direct experience, is believed to improve an individual's ability to think deeply and in a structured way, known as an elaborating mindset. This elaborating mindset is a thinking process that does not only focus on quick solutions, but also considers various perspectives and alternatives before making a decision. However, this influence is not independent. The proactiveness factor, which reflects the level of individual initiative in taking action without direct direction, is believed to play an important role as a moderator variable. In other words, the more proactive a person is, the more significant the impact of experiential learning in developing an elaborating mindset. Through a quantitative approach, data from respondents were analyzed to understand the interaction between the three variables. It is hoped that the results of the study can provide new insights into how learning experiences and levels of proactiveness can encourage a more holistic mindset, especially in the context of more effective decision-making and problem-solving. Keywords: Experiential Learning, Elaborating Mindset, Proactiveness, Moderation Effect, Entrepreneurial Education.
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
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
INTERNATIONAL TRADE RELATIONS, ECONOMIC OPENNESS, HUMAN CAPITAL AND ECONOMIC GROWTH OF APEC UPPER MIDDLE INCOME COUNTRIES: A SHARIAH ECONOMIC PERSPECTIVE Kholiq, Mu’amalatul; Noviarita, Heni; Kurniawan, Muhammad
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.v8i4.16172

Abstract

The main problems faced by Indonesia, Malaysia, and Thailand related to international trade, economic openness, and human capital and economic growth include dependence on exports of low-value-added commodities, shaping a global economy that affects trade volume, and limitations in attracting quality Foreign Direct Investment (FDI). In addition, the quality of human resources that is not optimal due to lack of investment in education and training hinders labor productivity, thus limiting the ability of these countries to take full advantage of economic openness to drive sustainable economic growth. This study aims to analyze the relationship between international trade relations, economic openness, human capital on the economic growth of APEC upper middle income countries, namely Indonesia, Malaysia and Thailand. The research methodology used in this study is quantitative with the nature of explanatory research. The data used are secondary data in the form of panel data with a period of 2014-2023 obtained from the World Bank. The analysis uses Eviews 10 software. The results of the study provide facts that imports and human capital have an effect on economic growth while exports and economic openness, namely Foreign Direct Investment (FDI) have no effect on the economic growth of Asia Pacific Economic Cooperation (APEC) Upper Middle Income countries, namely Indonesia, Malaysia, and Thailand. In Islamic economics, international trade, economic openness, human capital, and economic growth are interrelated and must be implemented based on Islamic principles. The application of Islamic values in economic activities is expected to create a just, prosperous, and sustainable society, in accordance with the main objective of Islamic law to achieve the welfare of humanity.

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