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Contact Name
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 2,142 Documents
THE INFLUENCE OF CAPITAL STRUCTURE, CASH TURNOVER, LEVERAGE, LIQUIDITY, COMPANY ACTIVITIES, AND COMPANY SIZE ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Ripin Gunawan; Jonson Susanto; Cyntia Pratiwi; Bayu Wulandari; Muhammad Habibie
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.v7i4.12086

Abstract

The purpose of conducting this research is to find out how variables such as capital structure, cash turnover, liquidity, leverage, company size and company activities influence the level of profitability of manufacturing companies on the BEI. Statistics collected from 76 manufacturing companies on the IDX were used in this research, which was carried out using a quantitative approach. This test uses data from financial reports published by sample companies at www.idx.co.id. The research was applied using multiple linear regression. The findings from this study indicate that capital structure, cash turnover, LEVERAGE, LIQUIDITY, company activities, and company size influence the level of individual company profitability. Overall, all these elements influence the level of profitability of a manufacturing company. Keywords: Capital Structure, Cash Turnover, Leverage, Liquidity, Company Activities, Company Size and Profitability
UMKM DEVELOPMENT PROGRAM AND COMMUNITY EMPOWERMENT ON INCREASING PUBLIC INCOME Hendra Hendra
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 02 (2019): IJEBAR, VOL. 03 ISSUE 02, JUNE 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.v3i02.549

Abstract

This study examines best practice implementing the MSME Development Program and community empowerment on Increasing Community Budgeting using quantitative. This article investigating the big influence of the MSME development program on Increasing Community Income by alayzing how big is the Community Strengthening Against Community Revenue and how big is the influence of the UMKM Development Program and Community Empowerment together on Increasing Community Income in merangin district, Jambi, Indonesia. This paper employs descriptive analysis reviews that are supported by qualitative data to answer various problems of MSME development programs and community empowerment. Keywords: MSMEs, Empowerment, Community Income
DIGITAL MARKETING STRATEGY: PRIORITY AND BARRIERS FOR SMALL AND MEDIUM INDUSTRIES Sari Laelatul Qodriah
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.v6i3.5728

Abstract

The purpose of this study is to examine digital marketing practices in small and medium industries. The aspects studied include the digital marketing strategies and tactics used, as well as the level of difficulty experienced by small and medium-sized industries when marketing digitally. Respondents in this study were managers or business owners in small and medium industries in Indonesia. This study uses a quantitative descriptive method. The findings in this study indicate that the components of the digital marketing strategy are considered very important or are priority strategies used by small and medium industries, but on the other hand the seven this strategy has a high difficulty for small and medium industries to achieve success in carrying out the strategy. The component of digital marketing tactics are considered very effective in promoting their products, but small and medium industry players have difficulties to apply these tactics.
THE EFFECT OF ORGANIZATIONAL COMMUNICATION, ENVIRONMENT, AND WORK CULTURE ON WORK MOTIVATION ON CIVIL SERVANTS IN BLORA REGENCY Kasidin Kasidin; Rasno Rasno
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.v7i1.7612

Abstract

This research purposes were determined the effect of organizational communication, environment and work culture on employee work motivation of Civil Servants in Blora Regency. The research type is quantitative research and hypotheses testing. The population is Civil Servants in Blora Regency. The sampling technique used slovin sampling technique. The sample is 80 respondents. To obtain data, the researchers used the questionnaires which was distributed to civil servants in Blora Regency. Based on the results of the t test, it can be concluded that: 1) the t value of the organizational communication variable (X1) is 5.849 > t table 0.2213 with a significant value of 0.000 t table 0.2213 with a significant value of 0.000 t table 0.2213 with a significant value of 0.000
PRODUCT DEVELOPMENT TO INCREASE CONSUMER BUYING INTEREST BASED ON CONSUMER REFERENCES (Batik Industry Center Masaran Sragen) Adcharina Pratiwi; Fadjar Hari Murti; Agus Marimin
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.v7i3.10489

Abstract

Product development research, aims to identify and analyze the attributes of batik fabric products developed and expected consumer desires based on marketingmix. The results of the research as input for product development for batik MSMEs, development of the attributes of batik fabric products of interest to consumers. The research used an exploratory method through a sample of 100 consumers who had purchased batik fabric products at the Masaran Sragen batik MSMEs. Data collection methods are through questionnaires, interviews to respondents and surveys, interviews, direct observation with MSMEs. Data analysis uses conjoint and Structural Equation Modeling (SEM) analysis. Based on the analysis that batik fabric products are in demand by consumers characterized by: (1) product variables: (a) fabric material made of cotton fabric; (b) features modern-traditional combination motifs; (c) fabric size 110 cm x 240 cm; (d) combination batik, written and stamped; (2) price variables: (a) selling price between Rp. 150,000, - to Rp. 200. 000 per piece; (b) cash payment system; (c) giving discounts when purchasing; (3) promotion variables: (a) advertisements on social media/internet, marketing personnel and signboards; (b) sold in stores/boutiques and online shops; (c) actively participating in events; (4) distribution variables; (a) sold in stores in all districts/cities in Indonesia; (b) timely delivery; (c) sales through stores and online. Keywords: development, product, batik, interest, purchasing, consumers.
ORGANIZATIONAL AND INDIVIDUAL CAREER MANAGEMENT ON EMPLOYEE PERFORMANCE THROUGH AFFECTIVE COMMITMENT (A CASE STUDY AT INDONESIAN POST OFFICE OF BOYOLALI BRANCH) Muhammad Nujulul Huda; Fitri Wulandari
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.v7i2.9218

Abstract

This study aims to investigate the effect of organizational and individual career management on employee performance through affective commitment (a case study at Indonesian Post Office of Boyolali Branch). The research subject was employee performance. Including the type of quantitative research. The research sample was 62 employees of Indonesian Post Office of Boyolali Branch using a convenience sampling technique. Data were analyzed using the SmartPLS analysis technique. The results indicate that organizational career management has a significant positive effect on affective commitment, with a t-statistic value of 2.041. Then individual career management with a value of 0.886 has no significant effect on affective commitment. Organizational career management has no significant effect on employee performance with a value of 0.425. Individual career management also has an insignificant effect on employee performance with a value of 0.685. Affective commitment involvement has a significant effect on employee performance with a value of 2.168. The role of mediating affective commitment to the influence of organizational career management on employee performance is not mediating. Likewise in individual career management of employee performance through the value of affective commitment is not mediating
THE EFFECT OF AWARENESS KNOWLEDGE OF TECHNOLOGY-BASED TAX, AND TAX SANCTIONS AGAINST MSME TAXPAYER COMPLIANCE Andrew, Richard; Lusy, Lusy; Mastan, Stanislaus Adnanto; Septian, Winda
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.v8i1.11678

Abstract

The highest source of state revenue comes from tax revenue,according to the DGT (2023) explaining that the source of state tax revenue is IDR 162 trillion. This tax source is used for the construction of facilities for communities throughout Indonesia. A taxpayer is required to always comply both in terms of reporting property through a notification letter (SPT) and tax payments each year. The object of research in this study is all MSME taxpayers registered in Sidoarjo and Surabaya.The selection of places is because East Java province has the third largest number of MSMEs after West Java and Central Java with data of 1,153,576 in 2022. Sidoarjo is one of the districts with the largest number of MSMEs in Indonesia at 206,000, while Surabaya is the capital of East Java province and has a total of 60,000 MSMEs in 2021. Surabaya and Sidoarjo are also the two largest industrial sites in East Java compared to other regions. Sampling techniques in this study using purposive sampling. This type of research is quantitative research with questionnaires through Google Form with a Likert scale of 1-5.The purpose of this study is to analyze and test the effect of taxpayer awareness, technology-based tax knowledge and tax sanctions on MSME taxpayer compliance. The specific purpose of this study is to see whether the level of compliance of an MSME taxpayer is maintained in the midst of extraordinary technological developments in the Industrial Revolution 5.0. The urgency of this study is that if MSME taxpayers have a level of awareness, science and technology-based knowledge, different tax sanctions and different taxpayer compliance, the special specifications in this study, focus more on the theme of sustainable tax research in terms of level of awareness, knowledge and tax sanctions. The stages of this research include: (1) Preparing questionnaires related to factors that affect awareness, technology-based knowledge, tax sanctions on MSME taxpayer compliance (2) Preparing research proposals; (3) distributing questionnaires for MSME taxpayers in Sidoarjo and Surabaya; (4) collecting questionnaires; (5) processing data; (6) discussing data that has been processed; (7) preparing publication outputs; (8) making a final report. The urgency of this research is related to the research model that examines the variables of awareness, technology-based knowledge, tax sanctions and compliance of MSME taxpayers, especially from the questionnaire items distributed. Keywords: Awareness knowledge, science and Technology, Tax sanctions, taxpayer compliance, MSMEs
THE EFFECT OF THE IMPLEMENTATION OF PSAK 65 ON FINANCIAL PERFORMANCE Agung Setya Nugraha; Totok Dewayanto
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.v5i2.2390

Abstract

This study aims to determine the effect of accounting standards on financial performance in the performance of companies in the manufacturing sector listed on the Indonesia Stock Exchange in 2015-2019. The data used in this study are secondary data. The method in selecting the sample is purposive sampling. The number of samples in this study was 471 companies. Hypothesis testing in this study was carried out using the t statistical test. The data analysis technique used in this study is multiple linear regression analysis and moderated regression analysis using the Statistical Product and Service Solution (SPSS) version 25 for windows data processing software program. The results of this study indicate that accounting standards have a positive and significant effect on financial performance with a correlation value of 0. Keywords: accounting standards, financial performance.
ANALYSIS OF THE INFLUENCE OF PRODUCT QUALITY, SERVICE QUALITY, PRICE, CUSTOMER CONFIDENCE ON THE DECISION TO PURCHASE NATURAL STONE AT CV RAINBOW PELANGI Liana Liana; Thomas Stefanus Kaihatu
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.v7i3.10894

Abstract

There is a gap between the need and availability of housing in Indonesia. With the increase in the growth of housing developments in Indonesia, the need for natural stone as a support to beautify the appearance of the interior, exterior of houses and gardens is also increasing. This study aims to analyze the influence of product quality, service quality, price, customer trust, on natural stone purchasing decisions. The results of this study are product quality, service quality, price, and customer trust have a significant positive effect on purchasing decisions. Service quality variable (X2) is the most influence to purchasing decision (Y) with coeffient value 0,56, and then follow with price (X3) with coeffient value 0.28, and follow with product quality (X1) with coefficient value 0,14, and customer trust with coefficient value 0.06.
THE IMPACT OF PROMOTION, PRICE, AND SERVICE QUALITY ON PURCHASING DECISIONS: AN INVESTIGATION OF SAE CAR AUDIO IN GEMOLONG CITY Seputri Mahayu Bhirdhanata; Rini Handayani
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.v7i2.9292

Abstract

This research examines the impact of promotion, price, and service quality on purchasing decisions in a case study conducted at SAE Audio in Gemolong City, Central Java. The study involved 85 respondents selected through the Non-Probability Sampling method. Data analysis encompassed several statistical techniques, including the instrument test (validity & reliability), classical assumption test (normality, multicollinearity and heteroscedasticity, and autocorrelation), multiple linear regression analysis (determination analysis, model feasibility test, and hypothesis test). The findings of this study reveal that promotion, price and service quality each have an positively and significantly impact on purchasing decisions. Keywords: Purchase Decision, Promotion, Price, Service Quality

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