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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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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 EFFECT OF DYNAMIC CAPABILITIES ON ORGANIZATION RESILIENCE WITH MEDIATION OF DIGITAL TRANSFORMATION: A COMPARISON Monica Candra Tjahjono; Yuliana Sri Purbiyati
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.v7i4.10972

Abstract

Dynamic capabilities are a topic that is currently hotly discussed and attracting attention. There is a lot of research involving dynamic capabilities and their effects on various things. This research compares two studies regarding the effects of dynamic capabilities on organizational resilience with the intervening variable digital transformation. The data used was taken from two articles that examined the same object using different respondents and produced different findings. The two articles were compared to find out why they had different results or findings. The results obtained are that human resources are required to be prepared in using digital transformation and respondents who understand the subject under study. Thus, in selecting respondents, criteria are needed that meet the requirements in order to get the right respondents
DIGITAL TRANSFORMATION AND HUMAN RESOURCES READINESS: A STRATEGIC CONCEPT HIGHER EDUCATION VALUE Nurul - Hidayati
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.v6i3.3950

Abstract

The readiness and availability of superior Human Resources (HR) is an important aspect in accelerating development. As an effort to improve the quality of human resources, universities need to be encouraged to prepare an ecosystem that is relevant to the times. In order to be able to play a role in the industrial revolution 4.0, it is necessary to prioritize efficient technology and increase human resource competencies in accordance with the needs in the industrial era 4.0. The availability of technology, support for competent human resources in models and designs within the framework of the technology ecosystem are important and are challenges as well as opportunities for universities to reach the level of the industrial revolution 4.0. The readiness of universities to respond to changes can increase competitiveness so that they can play a role and benefit from the industrial revolution 4.0. This article proposes an approach based on the assessment of the digital transformation readiness of higher education institutions on the following aspects: 1) assessment of higher education architecture; 2) information and technology infrastructure; 3) process management; 4) the potential of human resources; and 5) financial instruments
WORK CULTURE OF STATE CIVIL APPARATUS IN THE REGIONAL FOOD SERVICE OF NORTH SULAWESI PROVINCE Aswin L. W. Mewengkang; Femmy C. M. Tasik; Evelin J. R. Kawung
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.v7i1.8122

Abstract

This study aims to analyze the work culture of the State Civil Apparatus (ASN) in the Regional Food Service of North Sulawesi Province. The research design used in this study uses qualitative research methods with a descriptive approach. This qualitative research method is used to examine the natural condition of the object. Data collection techniques consist of observation, interviews and documentation. According to the findings of the study, the work habits of state civil apparatus in the food service of North Sulawesi Province were influenced by office-hours-related discipline, seniority, and closeness to the leadership. In the pattern of work, the attitude of the State Civil Apparatus places itself as the person closest to the leadership, both direct and higher leadership, so that individual performance has an impact on the performance of agencies in providing public services. As part of the work culture, the State Civil Apparatus carries out its primary responsibilities and functions in accordance with regulations established by both the Ministry and the governor of North Sulawesi province regarding the implementation of work that must be carried out by the State Civil Apparatus. The values embraced in carrying out work as a state civil apparatus in the regional food service of the province of North Sulawesi as a whole are related to the regulations on the state civil apparatus that are based on law number 5 of 2014.
ANALYSIS OF CATFISH CULTIVATION AND ECONOMIC ACTIVITIES ON THE INCOME OF FISH FARMING COMMUNITIES IN BANJARMASIN, SOUTH KALIMANTAN Dodik Jatmika; Muhammad Nurdin
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.v7i1.10895

Abstract

The aim of this research is to determine the effect of catfish cultivation and economic activities on domestic income of catfish in Banjarmasin, South Kalimantan. The population in this study were catfish farming breeders in Banjarmasin, South Kalimantan. The samples in this study were used as criteria based on the work of the community who cultivated catfish, totaling 67 random breeders cultivating catfish in Banjarmasin, South Kalimantan. Partially, catfish cultivation has an effect on the income of catfish farmers in Banjarmasin, South Kalimantan. Partially, economic activities influence the income of catfish farmers in Banjarmasin, South Kalimantan. Together, catfish cultivation and economic activities influence the income of catfish farmers in Banjarmasin, South Kalimantan. Catfish cultivation predominantly influences the income of catfish farmers compared to other economic activities in Banjarmasin, South Kalimantan.
FRAUD PREVENTION: AN REVIEW THROUGH GOOD CORPORATE GOVERNANCE AND INDIVIDUAL MORALITY HM. Ridlwan Hambali; Sunday Ade Sitorus; Teguh Setiawan Wibowo; Asri Ady Bakri; Bambang Sucipto
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.v7i2.9063

Abstract

This research is motivated by an increase in fraud cases in companies. This study aims to determine and analyze the influence of good corporate governance and individual morality on fraud prevention. The research method used in this research is descriptive method with a quantitative approach. The sample in this study were 100 employees using random sampling technique. Data collection using questionnaires distributed to company employees. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression with SPSS tools. The results of this study indicate that 1) Good corporate governance has a positive and significant effect on fraud prevention, 2) Individual morality has a positive and significant effect on fraud prevention, and 3) Good corporate governance and individual morality have a positive and significant effect on fraud prevention. The findings of this study suggest that if companies want to improve fraud prevention, companies must also improve good corporate governance and individual morality.
The Determinants of Tax Avoidance during the Covid-19 Period in the Property and Real Estate Industry Published on the Indonesia Stock Exchange (IDX) 2020-2022 Hafizh Khoirulloh; Wiwiek Prihandini
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.v7i4.12356

Abstract

This research aims to analyze the determinants of Tax Avoidance during the Covid period. The observed variables are Profitability, Leverage, Sales Growth, and Company Size. Agency theory is employed to explain the effect of these four variables on Tax Avoidance. The Property and Real Estate industry listed on the Indonesia Stock Exchange is chosen as the research sample, given its susceptibility to government policies during COVID-19. The results indicate that Profitability, Sales Growth, and Company Size affect Tax Avoidance, while Leverage does not affect Tax Avoidance. The research results do not show a difference in the research model between the period before and during Covid-19. Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth, and Company Size
EFFECT OF CORPORATE GOVERNANCE ON INTELLECTUAL CAPITAL DISCLOSURE Hesniati Hesniati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 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.v5i1.1584

Abstract

Disclosure of intellectual capital is essential in providing information about the company's intellectual assets in knowledge economy era. The purpose of this study is to acquire empirical evidence of how corporate governance influences the disclosure of intellectual capital of Indonesian listed companies in Kompas 100 Index. The sample consisted of 48 listed companies that had been sorted and tested using multiple linear regression methods. The outcome of the study showed that independent commissioner composition had no effect on intellectual capital disclosure. Board size, audit meeting, and audit committee have a significant positive effect on intellectual capital disclosure.
THE EFFECT OF EMOTIONAL INTELLIGENCE AND TEACHER SELF-EFFICACY ON CLASS MANAGEMENT MODERATED WITH TRANSFORMATIONAL LEADERSHIP STYLE Rubiyatun Rubiyatun; Fauzan Fauzan
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.v6i4.6701

Abstract

The purpose of this study is to examine and analyze the effect of emotional intelligence and teacher self-efficacy on classroom management moderated by transformational leadership style at SMA Negeri sub rayon 03 Semarang city. This type of research is explanatory research because this research explains the influence between variables and tests the research hypotheses that have been formulated. The population in this study were teachers of SMA Negeri sub rayon 03 Semarang city which were taken as a sample of 151 people. The analysis technique uses multiple linear analysis multiple linear regression analysis. The results showed that emotional intelligence has an effect on classroom management, teacher self-efficacy has a negative effect on classroom management, transformational leadership style does not moderate the effect of emotional intelligence on classroom management, transformational leadership style moderates the effect of teacher self-efficacy on classroom management. Keywords: Emotional intelligence, teacher self-efficacy, classroom management, and transformational leadership style.
THE INFLUENCE OF WORK COMPETENCE AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE IN ACEH ENERGY AND MINERAL RESOURCES DEPARTMENT T. Andi Roza; Syarifah Mauli Masyithah; Zuliani Zuliani; Arisnaini Arisnaini; Rahmi Rahmi
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.v7i1.8417

Abstract

This study aims to analyze the influence of competence and work discipline on employee performance at the Aceh Energy and Mineral Resources Office. The sample size of this study was 58 employees. The results of the research on the partial test of competency variables affect employee performance at the Aceh Energy and Mineral Resources Office. Work Discipline affects the performance of employees at the Aceh Energy and Mineral Resources Office. Then the Simultaneous Test between competency and work discipline variables influences employee performance at the Aceh Energy and Mineral Resources Office. Partially, competence affects employee performance at the Aceh Energy and Mineral Resources Service with a value of tcount (2.395) greater than ttable (2.004). Partially, work discipline affects employee performance at the Aceh Energy and Mineral Resources Office with a value of tcount (3.557) more than the value of ttable (2.004). Simultaneously competence and work discipline affect employee performance at the Aceh Energy and Mineral Resources Office with a Fcount (13.578) greater than Ftable (3.168).
INFLUENCER CONTRIBUTIONS; DOES IT AFFECT MARKETING CONTENT FOR MSMEs’ CUSTOMER ENGAGEMENT? Erwin Erwin; Cipta Canggih Perdana; Yuyun Karystin Meilisa Suade
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.v7i2.8910

Abstract

The primary activity for businesses on social media is the creation of content, including both persuasive and informative content. Influencers are also thought to exist because they aid in the distribution of content related to commercial actors' products. This study examines the role of content marketing and influencers in boosting MSMEs' social media customer engagement. The respondents in this study were 234 MSME actors who were users of social media. The data was collected using a questionnaire with a Likert Scale (5 Scale). The acquired data was analyzed using the Partial Least Square Structural Equation Model (PLS-SEM) and then processed using WarpPLS Version 8.0. Based on the data analysis findings, it was discovered that the social media influencers and both informative and persuasive content directly had a positive and significant influence on MSME customer engagement, but that influencers were unable to adequately contribute to the influence of marketing content on customer engagement. In marketing materials created by the MSME actors, the influencers may be used separately. The influencers had their own goals in order to increase client interaction for MSMEs on social media.

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