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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 2,142 Documents
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CORPORATE SOCIAL RESPONSIBILITY IN INCOME TAX Suparna Wijaya; Felicia Devi Anna Santi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2813

Abstract

Corporate Sosial Responsibility is the company's participation in sustainable economic development and the company's reciprocity to society and the environment. This research aims to understand the application of the taxable-deductible principle in CSR programs, find out the alternatives that companies can take in burden CSR costs, and find out what alternatives the government can do to harmonize CSR policies with tax regulations related to CSR costs. The method used is a qualitative research method. From the research results, it is known that the application of the taxable-deductible principle to CSR costs is not absolute, CSR costs can be taxable-deductible, nontaxable-nondeductible, taxable-nondeductible, or nontaxable-nondeductible. An alternative for taxpayers to be able to burden CSR cost is to choosing CSR programs that is allowed as deductible expense as stipulated in Article 6 paragraph (1) of the Income Tax Law. From the government's perspective, the main alternative that can be done to harmonize CSR policies with tax regulations is to make tax regulations that clearly regulate CSR, form a CSR Commission and/or require the preparation of a Sustainability Report for companies that want to charge CSR costs fiscally.
ORGANIZATIONAL COMMITMENT: PERSON ORGANIZATION FIT AND QUALITY OF WORK LIFE Winika Santa Rita; RA Marlien
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.3927

Abstract

Human resource management (HR) is one of the key factors to get the best performance, because in addition to dealing with skills and expertise, HR management is also obliged to build conducive behavior for employees to get the best performance. In order to increase the organizational commitment of ASN (State Civil Apparatus) employees, it is necessary to analyze the factors that can support the increase in organizational commitment. The object of this research is ASN Employees. The sample used in this study is 137 respondents. The finding that partially organizational fit and quality of work life has a significant effect on job satisfaction, while person organization fit has no effect on organizational commitment. The variables of quality of work life and job satisfaction have an effect on organizational commitment. Job satisfaction as a mediation between the variable person organization fit and the quality of work life on organizational commitment Keywords: person organization fit, quality of work life, job satisfaction, organizational commitment
HUMAN RESOURCE COMPETENCE TOWARDS INDONESIA’S MICRO & SMALL ENTERPRISES’ PERFORMANCE Martin Sandyawan; Catharina Badra Nawangpalupi; Gandhi Pawitan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.7244

Abstract

Micro and Small Enterprises (MSEs) have a huge role in Indonesia's economic performance. Ranging from GDP contribution to job opportunities creation. The majority of Indonesian companies belongs in the MSE category, reaching 99,89% of all companies in Indonesia. Therefore it is very important to know which factor affects MSEs' performance the most. Great performance by these MSEs will lead to greater national economic performance. Studies conducted with similar research methodologies show that one of the most important factors toward MSEs' performance is its human resources. To assess the importance of human resources toward MSEs' performance in Indonesia, we use secondary data from Indonesia's Central Bureau of Statistics on MSEs' during 2017. We use MSEs' profit as a way to measure its performance and represent human resource competence using education level and worker training programs both on the managerial/owner level and worker level from the available data. Data analysis showed that general education of manager/owner or workers does not affect MSEs' profit significantly but training programs on both managerial/owner and worker level have significant impact on MSEs' profit compared to MSEs' with no training except for managerial training.
Influence of Service Quality and Price on Customer Satisfaction Buchori Buchori; Andi Kurniawan; Hikmatul Aliyah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.11231

Abstract

This study aims to determine the effect of service quality and price on customer satisfaction in Dalupa Trans travel services. In this study the population is consumers. Not all users of travel services are also passengers of Travel Dalupa Trans. The number of population in this study is not limited. The sample taken is 100 respondents by giving questionnaires to respondents to obtain data. The data analysis technique used in this study is multiple linear regression analysis. The results showed that the variables of service quality and price simultaneously had a positive and significant impact on customer satisfaction at Dalupa Trans. Service quality partially has a positive and significant influence on customer satisfaction. Price partially does not have a positive and significant impact on customer satisfaction at Dalupa Trans. The limitations of this study are that researchers only examine the variables that affect customer satisfaction, namely service quality and price. Suggestions For future researchers, they can re-examine the variables of this study with other types of transportation service businesses. In addition, further research can add other variables which are factors that influence customer satisfaction. Keywords: Customer satisfaction, Service Quality, Price
BIG DATA ANALYSIS IN MARKETING DECISION MAKING INDUSTRIAL REVOLUTION ERA 4.0: CASE STUDY ON FASHION INDUSTRY IN INDONESIA SUNDAY ADE SITORUS; Efendi, Bahtiar; Sitorus, Sunday Ade; Firdaus, Firdaus; Indrianti, Merita Ayu; Kraugusteeliana, Kraugusteeliana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 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.v8i1.12886

Abstract

The Industrial Revolution 4.0 era has changed the landscape of the world of manufacturing and technology with the integration of digital technology, automation and sophisticated data communications. The fashion industry in Indonesia is also not immune from the major impact of these changes, especially in marketing decision making. Big data analysis is crucial in optimizing marketing strategies by understanding consumer preferences, market trends and competition. However, the use of big data also brings challenges, especially regarding the security and privacy of consumer data. This research adopts a qualitative method with a literature review approach to investigate the use of big data in marketing decision making in the Indonesian fashion industry. The research results show that big data plays an important role in customer segmentation, consumer behavior analysis, trend prediction, and product innovation. The benefits companies gain from implementing big data include deep understanding of consumer behavior, fast decision making, operational efficiency, better risk management, product and service innovation, improved customer experience, and dynamic price adjustments. However, the challenges faced include data security risks, personal identification risks, and compliance with global privacy regulations. Assessment of the readiness of Indonesian fashion industry companies to adopt big data involves evaluating technology infrastructure, data analysis skills, awareness of big data concepts, data security and privacy, understanding customer behavior, technology adoption, ability to process real-time data, budget availability, readiness for innovation, and acceptance of organizational culture. By considering these aspects, companies can evaluate the extent to which they are ready to integrate big data in marketing decision making to achieve success in the Industrial Revolution 4.0 era.
RISK LEADERS' COLLABORATION IN THE INDUSTRIAL 4.0 I Wayan Wahyudi Antara; Anak Agung Ngurah Oka Suryadinatha Gorda
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.5718

Abstract

Commemorate the industrial 4.0 era, leaders are faced with new risks and challenges, ranging from adopting new technologies, and changing leadership styles to changing work environments that are increasingly digital and flexible. This research will focus on applying internet-based technology or the internet of things and the impact of risks on a leader in implementing his leadership in industrial 4.0. Seeing this as a unique phenomenon, researchers see a significant opportunity for risks that impact performance or affect one's activities as a leader in this industrial era 4.0. A research method is a qualitative approach with a purposive sampling technique. Data analysis in this study analyzes the results of observations, interviews, and documentation obtained from research using the Nvivo 12 Plus software. The data processing results in the study concluded that there were four primary nodes, namely Technology, Internet, Leaders, and IT Implementation Implications. In addition, primary Internet nodes are discussed most frequently in informant interviews. Good adoption and adoption, professional application processes, and wise and intelligent use can help reduce the risks and barriers to the application of internet technology to use its function positively to run and lead their respective companies.
THE RELATIONSHIP BETWEEN SHARED LEADERSHIP AND TEAM PERFORMANCE Tina Melinda; Natalia Christiani; Imelda Ritunga; Tony Antonio; Teofilus Teofilus
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6714

Abstract

A leader is a person who will lead an organization to achieve goals, by motivating its members to achieve good performance. Shared leadership is one of the leadership styles that can be used to achieve good performance, because shared leadership is to provide opportunities for its members to contribute to performance achievement. This study aims to determine the relationship between shared leadership which has two dimensions, namely Task Oriented Shared Leadership (TOSL) and Relation Oreinted Shared Leadership (ROSL) to team performance. The sample used in this study was 216 people from three universities in the cities of Surabaya, Manado and Jakarta. The result is that there is a relationship between shared leadership and team performance. High TOSL and ROSL will result in high team performance or vice versa.
THE EFFECT OF DISCIPLINEAND WORK MOTIVATION ON THE PERFORMANCE OF PT GADING PRIMA PERKASA EMPLOYEES Yenni Arnas; Ika Endrawijaya; Yhonanda Harsono; Anton Bagus Wicaksono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7053

Abstract

This study aims to examine the effect of discipline and work motivation on employee performance at PT. Gading Prima Perkasa. The variables used in this study are Discipline, Work Motivation and Employee Performance. The population of this study were all employees of PT. Gading Prima Perkasa as many as 60 people. The sampling technique is a saturated sample technique, the entire population is sampled. The analysis used is multiple linear regression analysis to see the effect of the independent variables on the dependent variable either jointly or individually. Hypothesis testing using the feasibility test model (F test and t test) is said to be feasible to measure the independent variables, namely Discipline and Work Motivation on the dependent variable of Employee Performance. Work discipline has a positive and significant effect on employee performance, it can be proven from the tcount 2.108 > from the ttable value 1.671 with a significance value of 0.039 from the t-table value of 1.671 with a significance value of 0.006 Ftable value of 3.15 with a significant value of 0.000
EXAMINING PORTRAITS OF TAX AVOIDANCE IN TRANSACTIONS AND OWNERSHIP OF CRYPTO-ASSETS IN THE POST-PANDEMIC ERA Putu Bagus Adi Wibawa; Gede Sri Darma
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.7603

Abstract

This study aims to determine the public's response to applying taxes on crypto assets transactions, the factors that cause people to complain about paying taxes on crypto assets transactions, and the level of public compliance in paying taxes on crypto assets transactions. This research was conducted on crypto asset activists selected as research informants. Interview, documentation and literature study methods carried out data collection in this study. The data analysis technique begins with data collection, reduction, presentation, analysis and conclusion. The results of the study show that (1) the response of taxpayers who are crypto asset activists shows a positive response to the application of taxation in crypto asset transactions, (2) the cause of taxpayers complaining about taxes on crypto asset transactions includes an administrative system that is still difficult for taxpayers to understand, tariffs relatively high taxes and crypto asset taxes only look at the value of crypto asset trading transactions without seeing whether investors make a profit or loss, and (3) regarding taxpayer compliance in crypto asset transactions, it can be done with detailed explanations or some more intense socialization so that taxpayers especially crypto asset activists understand how to report and it is hoped that administration is not complicated.
THE INFLUENCE OF WORK MOTIVATION, WORK DISCIPLINE AND WORK ENVIRONMENT ON THE PERFORMANCE OF SURABAYA CITY HEALTH OFFICE EMPLOYEES Enny Istanti; Achmad Daengs GS
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10829

Abstract

Human resource management is part of organizational management that focuses on human resource elements. The purpose of this study is to determine the influence between the variables of work motivation, work discipline and work environment simultaneously on the performance of employees of the Surabaya City Health Office and to determine the influence between the variables of work motivation, work discipline and work environment partially on the performance of employees of the Surabaya City Health Office. The sampling technique in this study is the probability sampling technique, which is a sampling technique that provides equal opportunities for each element (member) of the population to be selected as a member of the sample. From the results of the study, the value of the lowest or weakest work discipline variables in influencing performance. For these unfavorable work discipline conditions, the inherent supervision (waskat) of the leadership needs to be improved again to stimulate employee discipline. Based on descriptive analysis, it can be seen that basically the respondent's assessment of each observed variable is positively assessed by the research respondent.

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