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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
 102   103   104   105   106 
THE ROLE OF WORK MOTIVATION IN IMPROVING EMPLOYEE PERFORMANCE Elga Salsabila Sagita; Sutianingsih Sutianingsih
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.v7i4.11632

Abstract

The goal of this study is to evaluate the influence of the work environment and work discipline on employee performance and motivation. The sample that was obtained consisted of 114 workers. According to the findings of the research, the environment of the workplace has a positive and significant impact on the drive to perform one's job. Positive and significant effects on work motivation can be attributed to the presence of work discipline. The environment in which employees work has a significant and beneficial impact on the performance of those employees. The performance of employees is positively impacted by work discipline, however, this impact is not large. Motivation plays a part in mediating the relationship between worker performance work environment and discipline. Keywords: employee performance, work discipline, work environment, and work motivation.
RELATIONSHIPBETWEEN GOOD CORPORATE GOVERNANCE, LEVERAGE, COMPANY SIZE, AND FINANCIAL PERFORMANCE REGISTERED ON INDONESIA STOCK EXCHANGE LMS Kristiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 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.v5i2.2486

Abstract

The aim of this research is to determine the relationship between Good Corporate Governance, Leverage, and Company Size with the financial performance of banks listed on the Indonesia Stock Exchange. The variables used to measure Good Corporate Governance are institutional ownership, leverage is measured by debt to equity ratio (DER), and company size is seen from total assets. The variable used to measure the company's financial performance is return on assets (ROA). The population is as many as 20 banking companies listed on the Indonesia Stock Exchange for the period 2016-2018. The analysis technique used is multiple linear regression analysis, hypothesis testing, and classic assumption tests which include normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, with a significance level of α = 5%. The results showed that simultaneously Good Corporate Governance, Leverage, Company Size had a significant effect on financial performance. As evidenced by the results of the F test, it was found that the significance of F 0.000
ANALYSIS OF THE INFLUENCE OF PRODUCT QUALITY, PROMOTIONS AND LOCATION ON PURCHASE DECISIONS NATURAL STONE CRAFTS AT NATURAL STONE RAINBOW STONE Jimmy Indomora; J.E. Sutanto
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.v7i3.10955

Abstract

Purchase Decision is the selection of various alternatives in accordance with certain interests by establishing an option that is considered the most profitable for consumers. Therefore this research was conducted to find out how product quality, location, and promotion affect Purchase Decisions. This research was conducted on 89 respondents who had made purchases at Ranbow Stone Batu Alam at least twice. The results of this study prove that product quality, location, and promotion have a significant positive effect on Purchase Decisions. Product quality variable (X1) is the most influence to Purchase Decision (Y) with coeffient value 0,30, and then follow with promotion variable (X3) with coeffient value 0,24, and location variable with coeffient value 0.13. Through F-test, it is found that product quality, location, and promotion have significant influence towards purchase decision simultaneously.
INFORMATION SYSTEMS AND INTERNAL AUDIT IN STRENGTHENING THE FINANCIAL STATEMENTS OF THE MUHAMMADIYAH REGIONAL LEADERSHIP OF CIREBON REGENCY Endah Nurhawaeny Kardiyati; Abdul Karim; Afip Afip
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 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.v7i2.9538

Abstract

n this era of globalization, every institution in Indonesia has financial records that have different reputations and needs. The performance of the institution can be measured and assessed through measured and estimated financial records, whose quality is revealed based on facts and not through engineering. Otherwise, it will result in less effective decision-making for users of financial records who do not have accounting capabilities. So that in a certain period of time it will have an impact on the institution. The purpose of the following study was to analyze the effect of implementing an accounting information system (AIS) and the role of internal audit on the quality of financial records in the Muhammadiyah regional leadership of Cirebon Regency. The following research is an associative-causal type using a population of 120 employees in the Muhammadiyah regional leadership of Cirebon Regency. The sample was determined using purposive sampling technique of 100 respondents including accounting, treasurer, operator, and general staff. Primary data in the form of questionnaires from respondents were processed using multiple linear regression analysis. The results obtained show that the quality of financial records is significantly influenced by the application of AIS and the role of internal audit partially. Therefore, the implementation of AIS and the role of internal audit have a significant influence on the quality of financial records. Keywords: accounting information system, internal audit, financial records, PDM Cirebon district
TEST OF DIFFERENT LEVELS OF GENERAL BANKING HEALTH LISTED ON THE INDONESIAN STOCK EXCHANGE 2018-2022 USING THE RGEC METHOD Setya Pradhana, Moch Aldi; Prajawati, Maretha Ika
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.v8i1.12588

Abstract

This research aims to analyze the comparative level of health of commercial banks using the RGEC method: (Risk profile, Good Cooperative Governance, Earnings and Capital). The use of the RGEC method has been determined by BI (Bank Indonesia) and has been used since 2012 and is stipulated in PBI number 13/1/PBI/2011. The objects used in this research are Islamic commercial banks with a total of 9 banks that have the largest assets and are registered on the BEI (Financial Services Authority) and have annual reports and GCG (Good Corporate Governance) reports. Research that uses quantitative methods uses comparative analysis and uses non-parametric tests. Based on the research results, show that the risk profile variable is assessed using LDR (Loan to Deposit Ratio), the GCG variable comes from PDN Net Open Exchange Position, the Earnings variable uses ROA (Return On Assets), the Capital variable is based on risk profile factors which are measured using CAR (Capital Adequacy). Ratio), Bank health variables are measured using NOM (Net Operating Margin). Variables that have ratios because this research uses ratio values as a comparison. Significant comparison results indicate that there are significant differences in each variable.
OPTIMIZATION OF EMPOWERMENT AND DEVELOPMENT OF VILLAGE ECONOMIC POTENTIAL THROUGH VILLAGE OWNED BUSINESS Entities (BUMDES) (Panggungharjo Kapanewon Sewon, Guwosari Kapanewon Pajangan Village, and Tamantirto Kapanewon Kasihan Village in Bantul Regency) Sugianto Amran; Unggul Priyadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 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.v6i1.4754

Abstract

BUMDes is a legal entity established by the village and/or together with the villages for the greatest welfare of the village community. The type of this research is qualitative research. The purpose of this study was to analyze the role and model of Village Owned Enterprises (BUMDes) in empowering and developing economic potential (Panggungharjo Kapanewon Sewon Village, Guwosari Kapanewon Pajangan Village, and Tamantirto Kapanewon Kasihan Village in Bantul Regency). The results of the research show that the role of BUMDes in Panggungharjo Kapanewon Sewon Village, Guwosari Kapanewon Pajangan Village, and Tamantirto Kapanewon Kasihan Village is very important in increasing public awareness that the importance of maintaining a clean village environment, increasing individual ability to change in terms of improving village fund management, opening access to the management of village potentials and create solidarity, namely in the form of a prosperous community helping those who are not yet prosperous. While the empowerment model is divided into two things, namely the first, the way of strategy and the basis of the strategy. Keywords: Village Owned Enterprises (BUMDes), Community Empowerment, Community Development.
THE RELEVANCE OF DIGITAL MARKETING TO HALAL MSMEs IN INCREASING PRODUCT SALES: LITERATURE STUDY Muhammad Rajab Ardiansyah; Suaidah Suaidah; Maryam Batubara
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.v6i4.7063

Abstract

Halal Micro, Small, and Medium Enterprises is a business sector that has great potential for economic growth, so halal MSMEs can be a driver of Indonesia's target in terms of becoming a halal center in the world. The development of halal MSMEs must be adapted to the times when the use of technology should be a weapon for halal MSME actors in marketing their products to spread the market to all corners of the world. However, according to data from the Ministry of Cooperatives and SMEs that there are still many MSME actors including Halal MSMEs who have not yet touched on technology in their marketing, this can be seen from the percentage figure which has only reached 13% of MSMEs adopting digital technology. This research design uses a qualitative research approach by conducting a literature study of 15 Google Scholar papers relevant to the research question. The results of this study indicate that digital marketing plays an important role in developing Halal MSMEs, one of which is by using the mixed promotion method (Advertising, Personal Selling, Public Relations, and Direct Marketing).
COMPETENCE, DISCIPLINE, AND WORK ENVIRONMENT ON THE EMPLOYEE PERFORMANCE OF DEPARTMENT OF PUBLIC WORKS AND SPATIAL PLANNING SURAKARTA Aan Tejo Yulianto; Istiatin Istiatin; Bambang Mursito
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.v7i1.8191

Abstract

The purpose of this study was to analyse the effect of competence, discipline, and work environment on the employee performance of Department of Public Works and Spatial Planning Surakarta. The survey approach used is descriptive quantitative, and the survey data used are primary and secondary data. The sample strategy utilized in this study is a saturated sampling strategy with 70 respondents. Multiple linear regression, F test, t test and coefficient of determination (R2) are used to analyze the data. The survey results shows that competence, discipline, and work environment has a significant effect on the employee performance of Department of Public Works and Spatial Planning Surakarta. The results of the coefficient of determination test obtained the Adjusted R2 value of 0,566 or 56,6%, indicating that employee performance in the Department of Public Works and Spatial Planning Surakarta is influenced by competence, discipline, and work environment variables, while the remaining 43,4% is explained by other variables.
THE EFFECT OF RISK PERCEPTION AND CUSTOMER EXPERIENCE ON GOPAY PURCHASE INTENTION IN THE MILLENIAL GEN Prinshi Rabbiatul Adzawiah; Herning Indriastuti
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.v7i4.11268

Abstract

This research aims to examine how perceived risk and customer experience influence the repurchase intention of the millennial generation of GOPAY users. The independent variables in this research are perceived risk and customer experience, while the dependent variable is repurchasing intention. This research was conducted on the millennial generation of GOPAY users consisting of 130 respondents. This research is quantitative. Data collection using a questionnaire by testing the perceived risk and customer experience on repurchase interest. Data analysis using PLS (Partial Least Square) analysis technique. The results of this research show that risk perception has a positive and significant effect on the repurchase interest of the millennial generation of GOPAY users and customer experience has a positive and significant effect on the repurchase interest of the millennial generation of GOPAY users.
THE EFFECT OF THE EFFECTIVENESS OF INTERNAL CONTROLS, INFORMATION ASYMETRIES, ORGANIZATIONAL ETHICAL CULTURE AND PROCEDURAL JUSTICE ON THE TRENDS OF ACCOUNTING FRAUD IN VILLAGE GOVERNMENTS IN GATAK DISTRICT, SUKOHARJO REGENCY Itsney Nur Hikmah; Suhesti Ningsih; Hasan Ma'ruf
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.v6i3.6204

Abstract

Accounting fraud occurs in the form of financial statement misstatements, abuse of authority by refusing information by accounting management in the government, including in the village government. This study aims to determine the effect of internal control effectiveness, information asymmetry, organizational ethical culture, and procedural justice on the tendency of accounting fraud in the Village Government of Gatak District, Sukoharjo Regency. This research is a quantitative descriptive research. The data collection technique used an instrument in the form of a closed questionnaire with a Likert scale and documentation. The sample in this study was all village heads, village treasurers, BPD heads, BPD deputy chairmen and village BPD treasurers throughout Gatak District, Sukoharjo Regency with a total of 70 people taken by total sampling. The data analysis method used multiple linear regression analysis. The results showed that there was a significant negative effect on the effectiveness of internal control on the tendency of accounting fraud, information asymmetry had a significant positive effect on the tendency of accounting fraud, organizational ethical culture had a significant negative effect on the tendency of accounting fraud and procedural justice had a significant negative effect to the tendency of accounting fraud

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