cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dewi Muliasari
Contact Email
-
Phone
+6281230431443
Journal Mail Official
ijebar.aas@gmail.com
Editorial Address
Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java
Location
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,
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
 117   118   119   120   121 
ANALYSIS OF TAX COURT APPEAL DECISIONS ON INDIVIDUAL INCOME TAX ARTICLE 25/29 DISPUTES 2019 TO 2022 Ratnasari, Kenny Rahayu; Nuryanah, Siti
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.v8i1.12571

Abstract

This research aims to analyze the development of Individual Income Tax (Pajak Penghasilan Orang Pribadi - PPh OP) disputes in the Tax Court, the characteristics of Individual Taxpayers (Wajib Pajak Orang Pribadi - WPOP) who file Individual Income Tax disputes in the Tax Court, and the factors causing Individual Income Tax Article 25/29 disputes. The research was conducted using the content analysis method. The results show that the development of the Personal Income Tax Article 25/29 decision in the period 2019 to 2022 in the Tax Court is as follows: experiencing an upward trend, based on the tax year appealed tends to experience a fluctuating trend, more in favor of the DGT, and 59.18% of the dispute value is below 4.8 billion rupiah. The characteristics of taxpayers who filed disputes are as follows: 86% are male, 21 taxpayers are identified as private employees, 21 taxpayers reside in DKI Jakarta, and during the trial at the Tax Court, 42 taxpayers used legal counsel. Disputes on Income Tax Article 25/29 (PPh OP) from 2019 to 2022 can be classified into two major classifications, namely formal and material disputes. Formal disputes are caused by the Appellant not knowing the fulfillment of tax obligations properly and correctly, the Appellant making mistakes / mistakes in filling out the tax return, and the Appellant not carrying out tax obligations. Meanwhile, in material disputes, the three biggest causes related to net disputes were caused by the absence of adequate evidence of mutations in the Appellant's account, differences in views and evidence in relation to share transactions, and the status of asset ownership. Keywords: Tax Court, Tax Court Decision, Tax Dispute, PPh OP, Individual Income Tax Article 25/29
THE EFFECT OF LEADER MEMBER EXCHANGE (LMX) AND TEAM MEMBER EXCHANGE (TMX) ON EMPLOYEE PERFORMANCE THROUGH AFFECTIVE COMMITMENT AT PT PERKEBUNAN NUSANTARA X Andika Dhyta Vernanda
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.v6i1.4762

Abstract

This research aims to determine the effect of Leader Member Exchange (LMX) and Team Member Exchange (TMX) on employee performance through Affective Commitment. The population in this study were all employees of PT Perkebunan Nusantara X. The analytical tool used was Path Analysis by collecting basic data through questionnaires. From the results of the analysis, it can be concluded that LMX and TMX has a significant effect on positive affective commitment, while LMX has no significant positive effect on employee performance, TMX has a significant effect on employee performance, and affective commitment has a significant effect on employee performance. Therefore, affective commitment is a good intervening variable, especially on the effect of LMX and TMX toward employee performance. Keywords: Leader Member Exchange, Team Member Exchange, Human Resources Management
FINANCING LEVEL, MARGIN INCOME, AND PROFIT SHARING RATE WITH THIRD-PARTY FUNDS AS MODERATORING Adilah Permananingrum
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.v6i4.7062

Abstract

Financing services are not limited to conventional financing, but also the concept of sharia which is currently developing very rapidly. Sharia-based financing is applied to Baitul-Mal wa at-Tanwil (BMT) which is growing in the community. The object of this study is BMT in Tegal City, with a purposive sampling method to determine the sample. The sample of this study was five BMT in Tegal city, with an observation period of five years (2016 to 2020). The data is used panel data, with a linear regression analysis method using the Eviews 10. This study aims to determine the level of financing affecting the level of profit sharing it receives, as well as to determine the margin income of murabahah affects the level of sharing results. As a result, the level of financing does not have a significant effect on the profit-sharing rate, but after including the moderation variable of third-party funds, the level of financing significant affects the profit-sharing rate. While murabahah margin income has a significant effect on profit-sharing rates, so do third-party funds added as a moderation variable murabahah margin income remains a significant effect on the profit-sharing rate.
ANALYSIS OF CREDIT TAKING PT. BPR BANK KLATEN (PERSERODA) Afik Afik; Sudarwati Sudarwati; Ida Aryati; Afiefah Sulistyowati
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.v7i1.6069

Abstract

This study intends to analyze the effect of interest rates, the effect of service quality, the effect of collateral (collateral), and the effect of credit procedures on credit taking at PT BPR Bank Klaten (Perseroda). The research was conducted at PT BPR Bank Klaten (Perseroda) UMK Jatinom which is located at Jl. Tulung-Boyolali, Bonyokan, Jatinom (Ruko Tangkilan). This research was carried out effectively for 6 months, August to December 2021. Multiple linear regression analysis was utilized in this study to analyze the data using SPSS. Based on the result, all variables have a significant effect on the credit taking decision in PT BPR Bank Klaten (Perseroda). Keywords: Credits, Interest rate, Quality of service, Collateral
OPTIMIZING DATABASE MANAGEMENT FOR INDIVIDUALS WITH DISABILITIES: A MANAGEMENT INFORMATION SYSTEM FRAMEWORK UTILIZING CODEIGNITER IN SUKOHARJO REGENCY Tino Feri Efendi; Dewi Muliasari
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.v7i4.11829

Abstract

This research aims to optimize database management for individuals with disabilities in Sukoharjo Regency, by utilizing a Management Information System (SIM) that uses the CodeIgniter framework. The case study was conducted at the SEHATI Disabled Community, involving 50 community members with various types of disabilities. An evaluation of member needs and expectations revealed a desire for better accessibility, efficient recording of activities, and better management of health information. The implemented system includes member registration, activity management, medical records, and responsive interface design to achieve universal accessibility. Testing and performance evaluations show increased efficiency and user satisfaction. Conclusions and recommendations involve continued training, feature improvements based on feedback, and further implementation of security policies. Keywords: Database Optimization, Management Information Systems, CodeIgniter, Disability, Universal Accessibility, SEHATI Disabled Association, Sukoharjo Regency.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS AND REGIONAL FINANCIAL ACCOUNTING SYSTEMS ON THE QUALITY OF REGIONAL FINANCIAL REPORTS (EMPIRICAL STUDY OF SKPD SUKOHARJO REGENCY) Aprilia Siti Rahayu; Suhesti Ningsih; Desy Nur Pratiwi
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.v6i3.6233

Abstract

Abstract This research aims to determine the effect of the competence of human resources, the application of government accounting standards, and the regional financial accounting system on the quality of local government financial reports at the SKPD of Sukoharjo Regency. This type of research is quantitative research with a survey approach using an instrument in the form of a closed questionnaire with a Likert scale. The sample in this research were employees who worked in the finance or budget or treasury department at SKPD Sukoharjo who met the criteria for the research sample as many as 66 people. The data analysis method used multiple linear regression analysis with the help of SPSS 25.0 program. The results of the analysis show that the competence of human resources, the application of government accounting standards, and the regional financial accounting system have a significant positive effect on the quality of local government financial reports at the SKPD of Sukoharjo Regency either simultaneously or partially. The results of the analysis of the coefficient of determination obtained a value of 63.8% of human resource competence, the application of government accounting standards, and the regional financial accounting system was able to explain the variation of changes in the quality of local government financial report variables and the remaining 36.2% was explained by other variables outside the model. this research. Keywords: Competence of Human Resources, Application of Government Aaccounting Standards, Regional Financial Accounting Systems, Quality of Local Government Financial Reports
THE ROLE OF EMPLOYEE ENGAGEMENT VARIABLE: IT'S IMPACT OF THE WORK ENVIRONMENT TOWARDS EMPLOYEE PERFORMANCE (A Case Study at Culinary Tourism Sector in the City of Surabaya) J.E Sutanto; Hari Minantyo; Moses Soediro
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.v6i4.6864

Abstract

Study this aims for the impact of working environment on employee performance through employee engagement and scope of study on culinary tourism sector in the city of Surabaya. Design/ methodology/approach - This research method uses quantitative methods, and the population is all businessmen at the culinary sector in the city of Surabaya. The data collection method in this study used the research instrument method which was distributed to 55 respondents. Meanwhile, for data processing using the SmartPLS program. Findings – The results of this study found that there are a significant and positive impact on environment work to performance employee through employee engagement. Practical/implementation - This study confirms that businesses in the culinary sector during this pandemic are still quite promising, both online purchases and visits to culinary locations. Original/value - The results of this study contribute to increasing the amount of literature in the culinary sector, both on a city scale, district, or regional and even national scale in Indonesia.
ANALYSIS OF HUMAN RESOURCE QUALITY DEVELOPMENT IN TERMS OF SELF EFFICACY AND COMPETENCE IN UMKM "AROMANIS COFFEE" TULUNGAGUNG, EAST JAVA Kuswandi Kuswandi
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.v7i1.10385

Abstract

This study aims to analyze the development of the quality of human resources in terms of self-efficacy and competence in the UMKM "Aromanis Coffee" located in Tulungagung Regency, East Java. This research uses descriptive qualitative method. Which interviews with informants are supported by valid data from the Office of Cooperatives and SMEs. The informant in this study was the manager of Aromanis Coffee himself named Mr. Aryo who had been determined by the researchers themselves based on information that could be obtained accurately. Researchers analyzed the quality of human resources in terms of the level of trust and competence of a business group in Indonesia which is considered a strong driver of the country's economy. Judging from the level of human resource education, the condition of MSMEs in the field, the government's efforts to socialize MSMEs, to the limitations they face. The researcher hopes that later with this research, both the government and as economics students can make innovations for common welfare.
THE CONTRIBUTION OF GIS IN INCREASING THE RESILIENCE OF BUMDES-BASED CREATIVE INDUSTRIES DURING THE COVID-19 PANDEMIC Nindyo Cahyo Kresnanto; Rini Raharti; Retno Lantarsih; Raihan Iqbal Ramadhan; Dinda Novita
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.v6i4.7234

Abstract

Village Owned Enterprises (BUMDES) is legal entities formed by and for villages to manage enterprises and engage in various types of business for the best possible welfare of the village community. According to evaluations, most BUMDES were assumed to has declined in profit due to COVID-19 pandemic, and more than 45% of BUMDes having difficulties to survive. The purpose of this research is to investigate the state of BUMDES during and before the pandemic, this includes the issue of vulnerabilities for support recovery, as well as strategies on recovery both for the short and medium term.The research constructed on a literature review followed by initial investigation. The results of the questionnaire-based survey reflected the state of BUMDES and were presented in spatial distribution. The data analysis revealed that the COVID-19 outbreak had no major impact on BUMDES overall performance. Furthermore, finding based on BUMDES interview data, more than 75% respondent indicating that the pandemic had no influence on BUMDES performance. The findings also demonstrate that BUMDES could be labelld as small firm with great resilience (tangguh) in the presence of external conditions.
The Effect of the 17th April 2019 Election on Stock Prices on the Indonesia Stock Exchange Sri Hartono; Rosa Nikmatul Fajri
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.v4i4.8820

Abstract

Inter-party coalition is also inevitabel where with a good coalition will affect the macro economy of government work is quite good, characterized by increasing GDP per capita from year to year, controlled inflation in recent years, the ranking of debt securities that received investment grade , the debt to GDP ratio is relatively lower than other countries, interest rates continue to decline, there is progress in combating corruption. Investment grade is one of the activities contained in the capital market as a measure of the health of the economy which raises investors' enthusiasm to return to invest. Historical statistics 2003-04 and 2008-09, one year before the general election (election) usually the share price represented by the CSPI one time experienced a significant increase which rose 62.82% in 2003 and fell significantly namely -50.64% in 2008 and the same event also applies to government bonds, which rose 16.07% in 2003 and was relatively flat by -0.03% in 2008 after experiencing a significant decline in October - November. This study aims to determine the effect of the April 17, 2019 general election on stock prices on the Indonesia Stock Exchange. This study took a sample at the stage during the event period (event period) by utilizing the abnormal return situation. The research method that will be used is the event study method regarding political events or general elections by looking at the movement of stock prices on the Indonesia Stock Exchange. Data analysis in this study used Microsoft Excel software and SPSS. The results of this study are the return per day before the ten days of the April 2019 election and the return per day after the ten days of the April 2019 election does not affect the stock prices listed on the stock exchange, especially in companies listed in LQ-45 and if judging in terms of abnormal returns also do not has a significant influence on stock prices before and after the ten days of holding elections in April 2019. Keywords: Indonesia Stock Exchange, Stock Price, Abnormal Return, LQ-45

Page 119 of 215 | Total Record : 2142

 117   118   119   120   121 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025 Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025 Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025 Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025 Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 7 No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7 No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022 Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6 No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6 No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6, No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6 No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6, No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022 Vol 6, No 3 (2022): IJEBAR Vol 6, No 1 (2022): IJEBAR Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021 Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021 Vol 5 No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021 Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020 Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4 No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020 Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019 Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 4 No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 3, No 03 (2019): IJEBAR, VOL. 03 ISSUE 03, SEPTEMBER 2019 Vol 3, No 02 (2019): IJEBAR, VOL. 03 ISSUE 02, JUNE 2019 Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019 Vol 2, No 04 (2018): IJEBAR, VOL. 02 ISSUE 04, DECEMBER 2018 Vol 2, No 03 (2018): IJEBAR, VOL. 02, ISSUE 03, September 2018 Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 2018 Vol 2, No 01 (2018): IJEBAR, Vol. 02, ISSUE. 01, March 2018 Vol 1, No 02 (2017): IJEBAR, VOL. 01, ISSUE 02, December 2017 Vol 1, No 01 (2017): IJEBAR, VOL. 01, ISSUE 01, September 2017 More Issue