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Contact Name
Dewi Muliasari
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Phone
+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 2,142 Documents
FINANCIAL KNOWLEDGE AND FINANCIAL BEHAVIOR: THE ROLE OF SELF-EFFICACY AND FINANCIAL ATTITUDES Taufik Hidayat; Muhammad Ali Fikri; Desta Rizky Kusuma
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.v7i4.10739

Abstract

Young people are vulnerable people with various problems, especially financial problems. To overcome financial problems, individuals must understand well about financial knowledge, self-efficacy, financial attitudes and also financial behavior. Researchers wanted to analyze the role of self-efficacy and financial attitudes on the effect of financial knowledge on financial behavior. The respondents of this study were generation Z in Yogyakarta with a sample of 80 respondents. Data from respondents were processed with the Structural Equation Model (SEM) with the Smart PLS 4.0 statistical tool. The results of this study show that financial knowledge has an effect on financial behavior, self-efficacy mediates the effect of financial knowledge on financial behavior, financial attitudes mediate the effect of financial knowledge on financial behavior.
CONTRIBUTION OF ALIBABA B2B MODEL TO SME Zhang Wei; Arty Pandey
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.v6i3.6228

Abstract

The business model describes the basic principles of how an enterprise creates value, transmits value, and obtains value. It is the logic of business activities. The choice of a business model that suits the company can enable the company to be in an advantageous position in market competition. B2B business model helps companies. The scope of activities has been expanded, making it easier for companies to develop across regions and borders at lower costs. With the acceleration of the Internet + economic development process, our country's rapidly rising e-commerce has begun to become a brand-new way of foreign trade. And B2B has a significant advantage in e-commerce. B2B is also expected to become a new growth point in our country's Internet trade. In the context of the rapid development of the B2B model, more small and medium-sized enterprises have obtained development opportunities and found new development models. The Internet provides an online platform for small and medium-sized enterprises to conduct direct transactions with merchants, saving communication costs and road losses. In addition, SMEs' development models and development space have also changed. This article will further study the contribution of Alibaba's B2B model to SMEs enterprise, confirming the impact of the B2B model on all aspects of enterprise development through data.
THE INFLUENCE OF INTERNAL CONTROL SYSTEM, COMPETENCE AND TRANSPARENCY ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY IN RUNGKUT DISTRICT, SURABAYA CITY DEVI PERTIWI ANANDA PUTRI; TITUK DIAH WIDAJANTIE
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.v6i4.7441

Abstract

Sub-districts require aspects of good governance by applying the principle of accountability in financial management as accountability for policies and programs that have been implemented. The purpose of this research was to examine and analyze the influence of the internal control system, competence and transparency on the accountability of urban village fund management in the Rungkut sub-district, Surabaya city. The research sample consisted of 30 village officials from the Rungkut sub-district, who came from 5 employees from 6 villages. Data analysis technique using PLS. The results of the study show that the internal control system and competence have no effect on the accountability of village fund management, while transparency affects the accountability of village fund management in Rungkut sub-district, Surabaya city
AN ANALYSIS OF THE IMPACT OF FOUR GRDP SECTORS ON THE HUMAN DEVELOPMENT INDEX IN THE DISTRICT OF SOLO REGION Rifqi Iqbal Alwi; Siti Aisyah
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.v7i1.8250

Abstract

One factor that serves as a barometer for a society's welfare in a place is human development. Human development must focus on the fields of education, agriculture, industry, and trade during this process if it is to achieve its objectives of raising living standards or improving the quality of human life. The Human Progress Index can be used to evaluate the primary indices of human development (IPM). Thus, this study aims to measure and determine the influence of the Gross Regional Domestic Product (GRDP) in the trade sector, the Gross Regional Domestic Product (GRDP) in the industrial sector, and the Gross Regional Domestic Product (GRDP) in the education services sector. and the Gross Regional Domestic Product (GRDP) of the agricultural sector on the Human Development Index (IPM) of the Districs in Solo Region. The method used in this study was panel data regression using secondary data cross section and time series from 7 districs in Solo Region which include Surakarta, Sukoharjo, Wonogiri, Sragen, Karanganyar, Boyolali, and Klaten in the last five years from 2016 to 2020. The variables in this study were the Gross Regional Domestic Product (GRDP) variables in the industrial, education, agricultural, trade and Human Development Index (IPM) sectors obtained from the Central Bureau of Statistics of Solo Region. This study shows that the industrial and education sector variables have a positive effect on the district human development index in Solo Region, while the agricultural and trade sector variables have a negative effect on the district human development index in Solo Region. . Keywords: Gross Regional Domestic Product, Human Development Index, Education, Agriculture, Industry.
GOOD CORPORATE GOVERNANCE IN ASEAN FROM 2011 TO 2021: A LITERATURE REVIEW Sarah Thalya Suherman
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.v6i4.6712

Abstract

The purpose of this study is to do the literature review in order to obtain insights toward the growth of Good Corporate Governance (GCG) after ASEAN Corporate Governance Scorecard (ASEAN CG Scorecard) was introduced in ASEAN. This research was conducted in 2022 by conducting a literature review of various research result published during 2011-2021. Besides, the identified GCG can be applied in ASEAN countries. They can assist stakeholders in increasing the likelihood of GCG success and can be adopted for further research.
WORD OF MOUTH, CUSTOMER EXPERIENCE AND INNOVATION ON REPURCHASE INTEREST (Study on Shopee Customers at Singosaren Plaza Surakarta) Ida Aryati Dyah; Sinta Sukmawati; Endah Kristiyani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 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.v4i4.8793

Abstract

The purpose of this study was to determine the effect of repurchase intention in terms of word of mouth, customer experience and innovation (a study on shopee customers at Singosaren Plaza Surakarta). Total population of this study 170 people, the number of samples of this study 118 respondents. A questionnaire with a Likert scale as a measuring tool is the data collection method used in this study. The analytical tools used are Multiple Linear Regression, F Test, t Test, and the Coefficient of Determination. Based on the results obtained in this study, the most dominant variable is the customer experience variable. Based on the results obtained in this study that there is a simultaneous and partial influence between word of mouth. Keywords: Repurchase Intention, Word of Mouth, Customer Experience, and Innovation
THE EFFECT OF THE APPLICATION OF PUBLIC SECTOR ACCOUNTING, ACCOUNTABILITY, AND PERFORMANCE TRANSPARENCY ON THE QUALITY OF FINANCIAL STATEMENTS IN COLOMADU SUB-DISTRICT Desnardo Ivan Prabowo; Suprihati Suprihati; Darmanto Darmanto
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.v7i4.10026

Abstract

This study aims to analyze the effect of the application of public sector accounting, accountability, and performance transparency on the quality of financial reports. The population in this study were village officials and staff at the village office in Colomadu District. Determination of the sample in this study using the simple random sampling method is a sampling technique used by researchers to provide equal opportunity to all member of the population to be selected as member of the sample. The sample coscisted of Lurah/Village Head, Hamled Head, Head of Planning Affairs, and staff. The analysis uses multiple linear regression with a significant level (α) of 0,05. The result of this study indicate that : (1) the application of public sector accounting affect the quality of financial report, this is because the application of public sector accounting can explain the quality of financial reports in government agencies, and also to improve government accounting in the future, (2) accountability affects the quality of financial reports as a form of accountability , (3) performance transparency does not affect the quality of financial reports. Keywords: Public sector accounting, accountability, transparency, report quality finance
LITERATURE REVIEW: RELATIONSHIP BETWEEN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ON FINANCIAL PERFORMANCE (FP) Rinda Fithriyana; Fajri Adrianto; Rida Rahim
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.v6i3.6382

Abstract

This literature review article discusses the relationship between environmental, social and corporate governance (ESG) on the company's financial performance. By using a systematic literature review method, this article tries to collect various research results on ESG-FP. By using the main theory of stakeholders and agency theory.
TAXPAYER COMPLIANCE REVIEWED FROM TAXPAYER AWARENESS, TAXPAYER KNOWLEDGE, AND TAX AUDIT (STUDY AT THE OFFICE OF THE AGENCY OF REVENUE, FINANCIAL MANAGEMENT, AND REGIONAL ASSETS (BPPKAD) CITY OF SURAKARTA) Aditya Widiatama; Sudarwati Sudarwati; Fithri Marwati; Sitti Mukarromah; Afiefah Sulistyowati
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.v6i3.6413

Abstract

Taxpayer compliance is critical for creating orderly tax payments in Indonesia. Several factors can influence taxpayer compliance. Individual or internal taxpayers, as well as foreign taxpayers, can provide these factors. The goal of this study was to look into the impact of taxpayer awareness, knowledge, and tax audits on taxpayer compliance. The data used in this study are primary data gathered from questionnaires sent to employees of the Surakarta City Revenue, Financial Management, and Regional Assets Office (BPPKAD). The sample size is limited to 60 responders. Purposive sampling is utilized, which means that the sample technique is determined by particular factors. The validity test, reliability test, multiple linear regression, and statistical test t test were employed in this study. The SPSS for Windows version 24 program was used for hypothesis testing. Data analysis results reveal that taxpayer awareness, taxpayer knowledge, and tax audit all have an impact on taxpayer compliance. Each variable of taxpayer awareness, taxpayer knowledge, and tax audit has an impact on taxpayer compliance to some extent. This research will be utilized as a reference for future decision making, particularly in an effort to promote taxpayer compliance. . Keywords: Taxpayer awareness, Taxpayer knowledge, Tax audit, Taxpayer compliance.
THE ROLE OF HUMAN RESOURCE MANAGEMENT IN ORGANIZATIONS JFX Susanto Soekiman
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.v7i1.10861

Abstract

Human Resource Management (HRM) plays a pivotal role in the success and sustainability of modern organizations. This abstract provides an overview of the key aspects of HRM and its significance within organizational contexts. HRM encompasses a wide range of functions, including recruitment and selection, training and development, performance appraisal, compensation and benefits, and employee relations. Effective HRM practices contribute to improved employee morale, enhanced productivity, and ultimately, the attainment of organizational goals. Furthermore, HRM is instrumental in fostering a positive workplace culture, promoting diversity and inclusion, and aligning the workforce with the strategic objectives of the organization. This abstract explores the multifaceted nature of HRM, its evolving role in a dynamic business environment, and the challenges and opportunities it presents for organizations seeking to thrive in the 21st century. Understanding the strategic significance of HRM is essential for organizations looking to navigate the complexities of today's competitive landscape and achieve long-term success. Keywords: Human Resource Management (HRM), organizational success, training and Development

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