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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 2,145 Documents
EFFECT OF CAR, LDR, ROA, ROA AND NIM TOWARD THE COMMERCIAL BANK IN INDONESIA Muhammad Alazis
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.954

Abstract

The purpose of this study to determine the effect of CAR, LDR, ROA, and NIM either partially or simultaneously on ROA in a conventional commercial bank in Indonesia. The study used secondary data drawn from the Indonesian Banking Statistics published by the Financial Services Authority. The research sample of 60 monthly time series data began in December 2014 s / d November 2019. The analysis tool using multiple linear regression, t-test, F test and coefficient of determination. The study concluded: 1) CAR significant negative effect on ROA, 2) LDR significant negative effect on ROA; 3) BOPO significant negative effect on ROA, 4) NIM significant negative effect on ROA, 5) CAR, LDR, ROA, and NIM simultaneous and significant impact on ROA.
FACTORS THAT INFLUENCE COMMITMENT TO EMPLOYEE DUTIES AT RESEARCH CENTER FOR MARINE AND FISHERIES PRODUCT PROCESSING AND BIOTECHNOLOGY Syahrian Syahrian
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.785

Abstract

The background of this research was to look up how far the problem of the educational background of employees, level of income in the form of salaries and benefits, career paths for employee in the organization / institution can affect employee commitment to the task. The objectives of this research was to determine the effect of commitment to the task with the problem of the educational background of employees, to determine the effect of commitment to the task with the problem of the level income in the form of salaries and allowances of the employees, to determine the effect of commitment to the task with the problem of career employees at the research center for marine and fisheries product processing and biotechnology. The design of this research applies using data collected from the calculation and collection of questionnaires. Data analysis used in this research was the collected data conducted a preliminary analysis using statistics is to describe the data for each variable. The result of this research conclude that have the positive effect of the educational background of employees, level of income in the form of salaries and allowances of officers and career employees at the organization / institution with a commitment to the task at the research center for marine and fisheries product processing and biotechnology. Keywords: Factors that influence, commitment, employee duties.
EMPLOYMENT OPPORTUNITIES AND POVERTY LEVELS IN PRO V INSI KALIMANTAN TIMUR Ditha Pradnya Puspita; Theresia Militina; Aji Sofyan Effendi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.930

Abstract

Poverty is one factor that concerns a country not least in Indonesia in general and East Kalimantan Province in particular. With the increasing number of poor people in an area being a bad impact on the performance of the government itself, so the government must be able to work to overcome and reduce the number of poor people in the area, one of which is providing opportunities for broad work for the community, the purpose of this study is to analyze several factors that can be used in reducing poverty. In this study there are several independent variables used including infrastructure spending, investment, transfer funds and economic growth and with the dependent variables which are dependent on employment opportunities and poverty levels. In this study using a tool such as SPSS version 22 where to see the direct or indirect relationship between the independent variables on the dependent variable. The analysis test results obtained that the independent variable as a whole has an influence on the employment variable and also on the poverty level variable, the independent variable has a positive and significant effect indirectly on the poverty level variable with the employment opportunity variable as an intermediary .
ANALYSIS OF THE EFFECT OF LIQUIDITY RATIOS, SOLVABILITY RATIOS AND PROFITABILITY RATIOS ON FIRM VALUE IN GO PUBLIC COMPANIES IN THE AUTOMOTIVE AND COMPONENT SECTORS Suhesti Ningsih; Shinta Permata Sari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.752

Abstract

The research objective to be achieved in this study is to determine the effect of financial ratios on firm value in publicly listed companies in the automotive and component sub-sectors. The financial ratios used for analysis are the current ratio (CR), debt to total asset ratio (DAR) and return on assets (ROA). To measure the value is the price to book value (PBV). The method of analysis in this study is quantitative data analysis, to quantitatively estimate the effect of independent variables simultaneously (together) or partially (individually) on the dependent variable. From the results of the partial analysis test, the results show that CR and DAR do not affect the value of the company in automotive and component companies because it has a significance value greater than 0.05, 0.0875 and 0.084. While ROA has a significance value of 0.00> 0.05, this means that ROA affects the firm's value. Simultaneous test results show that jointly affect the value of the company in automotive and component companies, this is evidenced by the value of F has a coefficient of 0,000. Keyword : Current Ratio, debt to total asset ratio, return on Assets, price to book value.
COMMERCIAL BANKING PERFORMANCE AND ECONOMIC GRPWTH: THE CASE OF TUNISIA BETWEEN 19902018 Imet Mtir; Nizar Ben Abdallah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.849

Abstract

In this paper, we propose to assess the efficiency scoretechniques of 10 Tunisian commercial banks for the period cover 1990 to 2018. The local banking landscape was marked, during the period studied, by significant changes following the adoption by the Tunisian government, of various financial liberalization measures as well as the period of the subprime crisis and then the revolution of 2011. Given studying the technical efficiency levels achieved by Tunisian commercial banks, we propose a non-parametric method, the approach DEA, data envelopment analysis, on the one hand, and the determination of the variables explaining the level of performance on the other. Our results allow us to conclude that the banks which obtained the best average efficiency scores are: Amen Bank (100%) and Arab Tunisian Bank (98.9%). Whereas, other banks are considered inefficient. To study the impact of banking performance indicators, a variable that measures the crisis, Equity, total assets, and total liabilities on the efficiency scores calculated by the DEA methodology, return on assets (ROA) and return on equity (ROE), we used an ECM error correction model in panel data. The results show the positive impacts of these indicators on banking performance in Tunisia.
DETERMINANT EXECUTORS OF THE EFFECTIVENESS OF TOURISM DEVELOPMENT POTENTIALS AND ITS DEVELOPMENT MODEL IN SAROLANGUN REGENCY, JAMBI, INDONESIA Novita Wulandari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.771

Abstract

This study aims to analyze the Effect of Policy Implementation, Investment, and Business Executors on the Effectiveness of Tourism Potential Development in Sarolangun Regency, Jambi Province. This research uses a quantitative approach with explanatory research type, with a population of 74,660 people and a sample of 100 people determined by the Slovin formula. Data collection techniques in this study were using documentation, observation, questionnaire, and literature techniques. The results of the study prove that Policy Implementation has an effect of 51.3%, Investment has an effect of 15.5%, Business executors have an effect of 52.6%, Policy Implementation, Investment and Entrepreneurs together have a 52.8% effect on the Effectiveness of Tourism Development. Recommendations from the results of this study are that the implementation of the policy must be supported by a law on tourism and RIPPARDA. Thus, mapping the tourism area which is supported by multi-stakeholder policies and cooperation, will open up large investment opportunities in the tourism sector. Organizational restructuring of the regional tourism office as a business executor from a structural dimension. These three variables must get attention, so they can form quality human resources for the benefit of tourism development in Sarolangun Regency. Keywords: Policy Implementation, Investment, Business Executors, Effectiveness and Tourism
CAPACITY BUILDING OF LOCAL GOVERNMENT BUREAUCRACY IN IMPROVING PUBLIC SERVICE PERFORMANCE IN MUARA ENIM REGENCY, SOUTH SUMATRA PROVINCE Abdul - Nadjib
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.955

Abstract

This research was based on two main purposes, namely to: (a) investigate the reasons behind the insuitability of public services implementation to public expectation and (b) find out the the model of local government capacity building in improving public service performanace in the context of Muara Enim Regency. Using a qualitative with participatory observation and in-depth interview with rich case informants, the results of this study were that the public service performance of the local government in Muara Enim was not in line with the public expectation due to the limited capacity of local government bureaucracy, leaders’ low political will, low public participation, and inhibiting endowement factors in providing the services. Bureaucratic capacity building included individual capacity, institutional capacity, and system capacities which was carried out through the preparation and implementation of the road map and grand design of local government bureaucracy capacity building. Findings arisen from this study was that in addition to building the capacity of the bureaucracy, public service improvement also required leaders’ political will, commmunity involvement and endowment factor in the administration of public services and in the policy formulation of local government bureaucracy capacity building. Keywords: Public service performance, Bureaucratic capacity building, Political will of leaders, Endowment factors, Community participation
THE INFLUENCE OF WORK ENVIRONMENT AND MOTIVATION ON EMPLOYEE PERFORMANCE IN WOOD FACTORY Teddy Andrianto; Joshua Pandapotan Siringoringo
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.948

Abstract

This research was conducted to analyze the influence of the environment and motivation on employee performance. The sample used was saturated sampling with 50 respondents. The results of this study indicate that the work environment and motivation have a significant effect on the performance of the Timber Mill with work motivation as the dominant variable. This research uses a quantitative approach and this research data is obtained through a questionnaire.
MAKING WORK EFFECTIVENESS IN KELURAHAN DUREN JAYA BEKASI JAWA BARAT Siswandi Siswandi; Bintang Narpati; Abdul Gofur
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.781

Abstract

The purpose of this study is to measure the impact of archival and computer training on increasing the effectiveness of work in Duren Jaya Bekasi Urban Village. The method used in this research is using quantitative descriptive analysis involving all employees of Kelurahan Duren Jaya Bekasi using random sampling technique with proportional random sampling of 35 (thirty five) people. Data collection technique used is questionnaire method supported by documentation method. Data analysis technique used is double linear regression analysis technique. Based on the results of this study, it can be concluded that: (1) There is a significant positive influence between the Archives Training on the effectiveness of the employee's work in Duren Jaya Bekasi Sub-district (2) There is a significant positive influence between the Computer Training on the effectiveness of the employee in Kelurahan Duren Jaya Bekasi (3) There is a significant positive influence between the Archives and Computer Training on the effectiveness of the employees of Kelurahan Duren Jaya Bekasi. Skills in managing archives and computers can make the effectiveness of employment Kelurahan Duren Jaya Bekasi more increased. The results of this study indicate that archival and computer training has an influence of 82.6% towards increasing employee effectiveness. Keywords: filing, computer and work effectiveness.
COMPARISON ANALYSIS OF TAX INCOME OF CLAUSE 25 OF SMALL, MEDIUM, AND MICRO BUSINESS UPON GOVERNMENTAL REGULATION 23 ABOUT TURNOVER (A case study in Orlando Pizza Small, Medium, and Micro Business Surabaya) Bayu Adi; Moh Afrizal Miradji
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.916

Abstract

Small, Medium, and Micro Business of Orlando Pizza Surabaya is food business that is built since 2013. This pizza is liked by many circles in Surabaya area and around it. Besides that, Orlando Pizza sells the products by online and offline. The lovers are generally from circles of lecturers, students, and Surabaya people generally by various kinds of toppings. Sometimes, Orlando Pizza Surabaya together with the sales, it achieves turnover around Rp 15,000,000 per month, so therefore, about the taxation entity, Orlando Pizza Surabaya wants to compare between using report of Income Tax 25 of Small, Medium, and Micro Business or using clause of Income Tax 23 i.e. 1% from turnover. Based on the case above, one that becomes measure/method according to Yaana (2018) she explained it becomes 0.5% from turnover, therefore, I as a researcher wants to use this research as comparison reference and it can be made as example by other Small, Medium, and Micro Businesses about comparison entity between using financial report entity and entity compared as follows. Keywords: Small, Medium, and Micro Business, Tax Income 31 E, Governmental Regulation 46 of Turnover, Tax Income 25 of Small, Medium, and Micro Business

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