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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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Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java
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Kota surakarta,
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 2,142 Documents
THE PURCHASE DECISION OF SAMSUNG BY GENERATION Z IN LAWEYAN DISTRICT VIEWED FROM LIFESTYLE, BRAND IMAGE AND BRAND AWARENESS Yola Rizky Ning Tyas; Bambang Mursito; Fithri Setya Marwati
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.v7i1.8322

Abstract

Among the many Samsung enthusiasts, one of them is Generation Z who was born in 1995-2010, now it is one of the generations that are constantly required to keep abreast of endless technological developments. Laweyan District as one of the areas in Surakarta City has many educational institutions and business units with a large number of generation Z, both natives and immigrants from outside the city of Laweyan District with different consumptive behavior in choosing smartphone. This study aimed to ascertain the impact of lifestyle, brand image, and brand awareness on purchase decision. This research is quantitative descriptive with 100 respondents taken using purposive sampling technique. Data analysis techniques include the classic assumption test, f test, multiple linear regression, t test, and coefficient of determination. The results of this research indicate that lifestyle, brand image and brand awareness have a positive and significant effect on Samsung purchase decisions by Generation Z in Laweyan District. Keywords: Lifestyle, Brand Image, Brand Awareness, Purchaseh Decisions, Generation Z
ANALYSIS OF THE INFLUENCE OF VILLAGE ORIGINAL INCOME, VILLAGE FUNDS AND RETRIBUTION TAX SHARING ON VILLAGE EXPENDITURES IN THE GIRIWOYO SUB-DISTRICT, WONOGIRI DISTRICT, 2019-2022 Muhammad Fatikh; Suprihati Suprihati; Muhammad Hasan
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.v7i3.9925

Abstract

This study aims to determine the effect of Village Original Income, Village Funds and Revenue Sharing Tax Retribution on Village Expenditure in the Region of Gririwoyo District, Wonogiri Regency in 2019-2022. This research uses quantitative research with secondary data. Data collection techniques use data collection from library studies and documentation studies, document reports on the realization of the 2019-2022 APBDes. The population was obtained from villages throughout the Giriwoyo District. The sampling technique uses saturated sampling technique. The sample used in this study is the Village Government in the Giriwoyo District area consisting of 14 Villages for 4 years, the period 2019-2022. Totaling 54 samples. Data analysis used to process research data is descriptive statistical analysis, validity test, reliability test, classic assumption test using normality test, multicollinearity test, and autocorrelation test. Testing the hypothesis using multiple linear analysis, F test, t test, and test the coefficient of determination (R2). The results of data processing using SPSS show that testing the regression model with the F test is feasible to use in this study. Then partially Original Village Income has a positive and significant effect on Village Expenditures. Village Funds have a positive and significant effect on Village Expenditures. Profit Sharing Taxes and Levies have a positive and significant effect on Village Spending. Keywords: Village Original Income, Village Fund, Tax and Retribution Sharing, Village Expenditures.
EMPLOYEE PERFORMANCE VIEWED FROM WORK DISCIPLINE, ORGANIZATIONAL CULTURE, AND COMMUNICATION (STUDY OF SOCIAL SERVICES IN WONOGIRI DISTRICT) Tejo Santoso; Sarsono Sarsono; Istiqomah Istiqomah
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.v7i2.9432

Abstract

To find out the quality of employees at the Social Service in Wonogiri, the aspects used by researchers are by looking at work discipline, organizational culture, and communication. Quantitative method used in this research. Total population of 35 people. The sample used by all employees because it uses a saturated sample. This study uses SPSS assistance with data analysis techniques using instrument tests, normality tests, multicollinearity tests, heteroscedasticity, multiple linear regression analysis, t tests, F tests and tests of the coefficient of determination. First hypothesis (H1), it is concluded that discipline in work has a considerable influence on increasing the quality of human resources, with a significance of 2.236, organizational culture (H2) influences performance improvement. Communication (H3) in this study has the highest influence compared to the two previous variables with a resulting significance value of 3.302. Furthermore, testing simultaneously showed that all variables had a fairly high impact on improving the quality of human resources at the Wonogiri District Social Service.
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, FIRM SIZE, AND NET PROFIT MARGIN ON COMPANY VALUE (Study on Fast Moving Consumer Goods Company (FMCG) In 2016-2020) Rafi Raihan Wahid
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.v6i3.6584

Abstract

The purpose of this study was to examine the effect of Current Ratio, Debt to Equity Ratio, Firm Size, and Net Profit Margin on firm value (Tobin's Q) in the food and beverages sub-sector listed on the Indonesian stock exchange in the 2016-2020 period. The phenomenon that is the main focus in this study is the decline in the average company stock price on the Jakarta Consumer Index (JKCONS) in the last 5 years which is inversely proportional to the growth in total assets and company profits in the food and beverages sub-sector which increased. The population in this study amounted to 87 companies. The sampling technique used purposive sampling, total sample is 23 companies. The analysis technique uses the Multiple Regression analysis method and the classical assumption is tested first. The results of the analysis in this study is: Current Ratio has insignificant effect on firm value, debt to equity ratio has positive and significant effect on firm value, firm size has negative and significant effect, and net profit margin has insignificant effect. This research is expected to contribute to the development of the science of Financial Management, especially in research on Company Value (Tobin's Q).
APPLICATION OF RESPONSIBILITY ACCOUNTING AS A COST CENTER PERFORMANCE ASSESSMENT TOOL AT Sutan RAJA AMURANG HOTEL Martha Suhardiyah; Ferry Hariawan; Widiar Onny Kurniawan; Tarisya Maulidya Wati; Gintan Regita Maharani
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.v7i1.7154

Abstract

The achievement of an enterprise may be measured with the aid of using the capacity of control to layout the proper approach and enforce it domestically to gain results. The use of legal responsibility accounting in a enterprise can assist gain this goal. Research carried out at the Stan Raja Amran Hotel the usage of descriptive qualitative strategies indicate that the resort applies accountable accounting however is not maximized in phrases of organizational structure, finances planning, accounts categories and reporting accounting. However, the cost category. King's booth Amran Hotel's price middle overall performance is notable in each planning and price manipulation process.
THE EFFECT OF MANAGERIAL OWNERSHIP, BONUS COMPENSATION, FIRM SIZE, AND PROFITABILITY ON EARNING MANAGEMENT Mohamad Waliyya Amananto; Titiek Suwarti
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.v7i3.11265

Abstract

This study intends to determine the effect of Managerial Ownership, Bonus Compensation, Firm Size, and Profitability on Earning Management for manufacturing sector companies that are listed on the Indonesia Stock Exchange in 2020-2022. The population in this study is manufacturing sector companies listed on Indonesia Stock Exchange in 2020-2022. The technique of sampling in this study is purposive sampling. The total number of companies as samples is 45 and the total number of data samples for 3-year observation is 135. The analysis technique used in this study is multiple linear analysis with an SPSS application. The result of this study is Managerial Ownership, Bonus Compensation, Firm Size, and Profitability simultaneously affect Earning Management. Partially, Managerial Ownership affects Earning Management in the negative direction, Bonus Compensation affects Earning Management in the negative direction, Firm Size does not affect Earning Management, and Profitability does not affect Earning Management. Keywords: Managerial Ownership, Bonus Compensation, Firm Size, Profitability, and Earning Management
The Effect of Talent Management and Work Motivation On Employee Performance with Employee Retention as Intervening Variables in The Public Sector Permadi, Ramadhani Bagus; Nurhasanah, Siti; Febriani, Rizki; Robbie, R. Iqbal
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.v8i1.12840

Abstract

The purpose of the study was to determine the effect of talent management and work motivation on employee performance with employee retention as an intervening variable at Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Jombang Regency. The population and sample in this study were all 50 employees using a total sampling technique. Data collection techniques using a questionnaire. The data analysis method used is Partial Least Square (PLS). The results of this study conclude that talent management has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, talent management has a positive and significant effect on employee retention, work motivation has a positive and significant effect on employee retention, employee retention has a positive effect and significantly on employee performance, employee retention is able to mediate positively and significantly the relationship of talent management variables to employee performance and employee retention is able to mediate positively and significantly the relationship of work motivation variables to employee performance.
RELATIONSHIP OF BOARD ATTRIBUTES WITH SUKUK RANKING IN INDONESIA AND COMPANY CHARACTERISTICS AS CONTROL VARIABLES Putri Aryo JFK; Harjum Muharam
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.v6i3.5916

Abstract

The purpose of this study is to determine the effect of the board's attributes from the corporate governance mechanism on the rating of sukuk in Indonesia. This study was conducted to see whether companies that implement corporate governance correctly get higher ratings than companies with poor implementation of corporate governance. The method used is a quantitative research method with ordinal logistic regression test equipment. The research sample was obtained by using purposive sampling technique. The results showed that CEO tenure, board of commissioners size, firm size, and profitability had a significant positive effect on sukuk ratings. The size of the board of directors and leverage have a significant negative effect on sukuk ratings, while the proportion of independent commissioners has no significant effect on the sukuk rating. This study only covers the issuance of sukuk in Indonesia, and one rating agency. Nothing can compare to the issue of sukuk abroad. Keywords: term of office of CEO, board of directors, board of commissioners, proportion of independent commissioners, sukuk ratings
THE IMPACT EVALUATION OF THE DETAILED SPATIAL PLANNING (DSP) ON ECONOMIC DEVELOPMENT OF THE DISTRICTS IN INDONESIA Sakti Prabowo
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.v6i4.6959

Abstract

This study explores the impact of the spatial planning policy reforms, which is the promulgation of Detailed Spatial Planning (DSP) by local government on the economic performance of the districts in Indonesia. It is assumed that districts with the DSP enaction may have better opportunities to achieve higher GDP per capita as the policy reform may give the assurance for the permitted use of space for investors, and thus can contribute to the ease of doing business and investment. The study employs the Fix Effect Difference in Difference (FE DID) Method to explore the impacts of the DSP promulgation. The result suggests that the DSP promulgation may have positive impacts on the economic outcomes of districts in Indonesia, but not significant. A plausible argument is that it is a transition period, thus Indonesia still may face challenges in the implementation of the policy reform. However, heterogeneity analysis shows that in the Kabupaten districts, the DSP promulgation has significant positive impacts on economic development, while the impact is insignificant in the Kota subgroups. This may indicate that the Kabupaten districts may have higher marginal impacts than the Kota districts due to some factors such as land availability.
THE APPLICATION OF INFORMATION TECHNOLOGY IN IMPROVING INNOVATION PERFORMANCE FOR STUDENT ENTREPRENEURS Indah Wahyu Utami; Eko Purwanto; Diana Novira; Fioga Zahra Fernando
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.v6i4.7080

Abstract

A business organization is always with products, business processes, and innovations. As a process of managing business innovation management so that it can create a sustainable competitive advantage. Efforts to create an effect on innovation performance require synergy in innovation performance and information technology. So that the business can be sustainable and support the competitiveness of student entrepreneurs. The purpose of this study is to determine the application of information technology to improve innovation performance management for student entrepreneurs. The sample in this study was 100 student entrepreneurs at some private universities in Surakarta. This study used a quantitative descriptive research design. Research by distributing questionnaires to respondents obtained results that student entrepreneurs Most of them have utilized information technology in business management. The business fields carried out by the respondents in this study include culinary, service, beauty, and fashion.

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