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Contact Name
Dewi Muliasari
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+6281230431443
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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
PURCHASING DECISIONS IN TERMS OF LIFESTYLE, BRAND TRUST, WORD OF MOUTH AND PACKAGING Studies on the Hydroponic Community of Soloraya (Kohisora) Hediono Hediono; Sudarwati Sudarwati; Ida Aryati; Agus Gunawan
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.v6i3.8501

Abstract

This study aims to determine and explain the influence of Lifestyle, Brand Trust, Word Of Mouth and Packaging on Purchasing Decisions in the Soloraya Hydroponic Community (Kohisora). This research uses a quantitative descriptive approach. The population in this study was infinite with a total sampling of 125 respondents. The sampling technique uses a non-random sampling method, namely purposive sampling. Data collection uses observation, documentation, questionnaires, and literature studies. Data analysis in this study includes validity test, reliability test, classical assumption test, multiple linear regression test and determination test. The results of data processing with the IBM SPSS 25.0 for windows program are Lifestyle, Brand Trust, Word Of Mouth and Packaging together or simultaneously have a significant effect on Purchasing Decisions in the Soloraya Hydroponic Community (Kohisora). Partially the variables Lifestyle, Brand Trust, Word Of Mouth have a positive and significant effect on the Purchase Decision, the Packaging variable has an insignificant positive effect on the Purchase Decision. The Purchase Decision variable can be explained by the variables Lifestyle, Brand Trust, Word Of Mouth and Packaging by 50.3% and the rest is influenced by other variables outside the study. Keywords : Lifestyle, Brand Trust, Word Of Mouth, Packaging, Purchasing Decision
ANALYSIS OF TAX KNOWLEDGE, TAX SANCTIONS AND SYSTEM MODERNIZATION ON MSME TAXPAYER COMPLIANCE Cincin Ayu Wulandari; Yuwita Ariessa Pravasanti; Sri Laksmi Pardanawati
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.v7i3.9619

Abstract

The purpose of this study is to determine the compliance of MSME taxpayers in Karanganyar with variables such as: tax knowledge, tax sanctions, and system modernization. The research population is 19,355 taxpayers registered at KPP Pratama Karanganyar. The sampling technique in this study was random sampling with multiple linear regression analysis models. The results of the study, tax knowledge and system modernization have an effect on MSME taxpayer compliance in Karangayar City while tax sanctions have no effect on MSME taxpayer compliance in Karanganyar City. Suggestions in this study include: KPP Pratama Karanganyar as a state institution is expected to evaluate and improve services and policies in the future, especially those related to taxpayers. In future research, more varied variables can be used. And as the development of science is expected to use more accurate research methods.
EVALUATION OF SERVICE QUALITY TO INCREASE CUSTOMER SATISFACTION AT UMKM RESTAURANT YOI Suranto Suranto; Agus Marimin; Indra Lila Kusuma; Desy Nur Pratiwi
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.v7i2.9274

Abstract

Satisfaction towards customers or consumers is one of the success factors in running a business, therefore customers or consumers must get excellent service. This study aims to evaluate and identify the sevice quality so as to increase customer satisfaction. The benefits of research are feedback, recommendations and implementation of improving service quality in the service sector, Yoi restaurant. Data collection methods are through questionnaires, observation, documentation and literature study. Analysis method is through service quality to analyze consumer perceptions and expectations. Based on the analysis, the level of service quality at the restaurant is unsatisfactory.
The Relationship Of Toxic Workplace Environment, Job Stress, Employee Life Satisfaction And Productivity With Gender And Tenure As Moderating Nike Larasati; Wisnu Prajogo
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.v6i3.6391

Abstract

Employees often experience unpleasant working conditions in the workplace which is known as the Toxic workplace environment. A toxic workplace environment can be in the form of harassment, bullying, incivility, ostracism, stalking, and abusive supervision. This study examines the effects of a toxic workplace environment on job stress, employee life satisfaction, and employee productivity by adding gender and years of service as moderating variables. This study uses a sample of employees who have worked at least one year of service. Methods of data collection by distributing questionnaires. The data used were 239 of the 245 questionnaires obtained. The results of this study, the first is that the toxic workplace environment has an effect on productivity and job stress, but has no effect on employee life satisfaction. Second, job stress has no effect on productivity but has an effect on employee life satisfaction, and employee life satisfaction has an effect on productivity. Third, gender and tenure do not moderate the relationship between a toxic workplace environment, job stress, employee life satisfaction, and productivity. Keywords: Toxic workplace environment, job stress, employee life satisfaction, productivity, gender, tenure.
THE EFFECT OF BUSINESS STRATEGIES AND ENVIRONMENTAL UNCERTAINTY ON TAX AVOIDANCE IN MANUFACTURING COMPANIES IN INDONESIA Farhan Satria Akbar; Meiryani Meiryani
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.v7i1.8143

Abstract

This study aims to analyze the Effect of Business Strategy and Environmental Uncertainty on Tax Avoidance in companies listed on the Indonesia Stock Exchange for the period 2018-2020. The dependent variable used is Tax Avoidance, the independent variable used is Business Strategy and Environmental Uncertainty and includes five types of control variables consisting of leverage, property, plant and equipment, inventory intensity, company size and return on assets. The statistical analysis tool used in this study is SPSS 25. The results of this study indicate that prospector and defender business strategies have a significant effect on tax avoidance, while environmental uncertainty has no effect on tax avoidance.
The Effects of Service Quality, Words of Mouth, and Satisfaction on Customer Loyalty at Ulfa Sukses Taylor Laela Ulfa; Sri Rahayu; Dede Dede
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.v7i3.11230

Abstract

The purpose of this study was to test and analyze service quality, word of mouth and satisfaction with consumer loyalty at Ulfa Sukses Taylor, East Lampung. This study uses a quantitative approach. The population and sample in this study are Ulfa Sukses Taylor customers. The sample is 50 people. The sampling technique uses the Non Probability Sampling technique, namely Purposive Sampling. To obtain primary data, questionnaires were distributed and the data obtained was analyzed using the SPSS statistical program. The test results and analysis show that service quality and WOM positive but not significant effect on consumer loyalty. On the other hand, consumer satisfaction has a positive and significant effect on brand loyalty. Simultaneous test results obtained service quality, WOM, and satisfaction have a positive and significant effect on consumer loyalty. This study has limitations on the number of respondents, although the number of 50 people is sufficient to be analyzed, the more the number of respondents, the better the results of the analysis. Therefore this research can be tested again for future research by increasing the number of respondents. The influence between variables that is not yet significant can be retested in different types of businesses such as motorcycle and car repair service businesses, salons and spas, bridal make-up, and other service businesses. The results of this research are of practical or managerial use, especially for Ulfa Sukses Taylor's business in Braja Luhur Village , East Lampung and other types of businesses. In this case the owner and manager of Ulfa Sukses Taylor needs to pay attention to the quality of service quality , word of mouth to increase consumer loyalty. Keywords: Comsumer loyalty, Consumer satisfaction, WOM, Service quality, Marketing Management
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE MEDIATED BY ORGANIZATIONAL CULTURE Yuyun Ardianti; Andry Priharta; Siti Hamidah Rustiana
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.v7i1.8237

Abstract

This study aims to find out and examine whether accounting information systems, good corporate governance and corporate social responsibility affect company performance mediated by organizational culture. The research method used is quantitative with primary data in the form of distributing questionnaires to 4 and 5 star hotels in the West Nusa Tenggara region. The technique used to analyze the data is the Structural Equation model – partial least squares (SEM-PLS) method with SmartPLS 3. The results of this study indicate that the accounting information system has an insignificant positive effect on company performance, good corporate governance and corporate social responsibility have a positive and significant effect on company performance. Accounting information systems and good corporate governance have a positive and significant effect on organizational culture while corporate social responsibility has an insignificant positive effect on organizational culture. accounting information systems and good corporate governance have a positive and significant effect while corporate social responsibility has a positive and insignificant effect.
UNVEILING PROACTIVE WORK BEHAVIOR IN MEDIATING THE EFFECT OF GRIT ON EMPLOYEE WORK EFFECTIVENESS Wibawanti, Andjar Budi
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.v8i1.12959

Abstract

This study explores the association between proactive work behavior (PWB), which is a mediator between employee grit and work effectiveness. Sixty-three employees of the Secretariat General and Directorates within the Directorate General of Transportation of the Indonesian Ministry of Transportation provided data for this research, which was collected through a questionnaire on a Likert scale. Structural equation modeling (SEM) results demonstrated that grit enhanced PWB, which in turn significantly impacted work effectiveness both directly and indirectly. It added to the process by which work effectiveness was impacted by grit. As a result, leaders have to establish the appropriate policies to support employee grit and PWB simultaneously. Therefore, additional research needs to be done in a wider range of sectors and organizations.
EMPLOYEE PERFORMANCE REVIEW OF COMPETENCE, MOTIVATION, AND WORK DISCIPLINE AT PT INDAH LOGISTIC SOLO BRANCH Joko Purwanto; Sri Hartono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 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.v6i2.5779

Abstract

Developments in the fast-paced economy and superior human resources are a separate value for a company. Companies must be able to improve and make plans and evaluate each other's performance so that the company develops and has the value of public trust through its resources. This study aims to determine the effect of competence, motivation, and work discipline on employee performance at PT. Indah Logistics Solo Branch. The research approach used is descriptive quantitative. Non-probability sampling was used in this study with a saturated sample method of 58 irespondents. iThe ianalysis iis imultiple linear regression. The iresult is that competence has a positive and significant effect on employee iperformance iwith ia it-value = 1.676 > it-table value = 1.674. Motivation has a ipositive iand isignificant ieffect ion iemployee performance with ia value of t icount = 1.789 > it itable = 1.674 iand discipline has ia positive and significant effect on employee performance with a value of t count = 4.455 > it itable = 1.674. . Keywords: Employee performance, competence, motivation, work discipline
THE EFFECT OF REVENUE ON CAPITAL EXPENDITURE, INFRASTRUCTURE FINANCING, GOVERNMENT ACCOUNTABILITY PERFORMANCE SYSTEM AND BUDGET REFOCUSING IN CENTRAL JAVA PROVINCE DURING PANDEMIC Desy Meliawati; Novi Dirgantari; Eko Hariyanto; Bima Cinintya Pratama
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.v6i4.6985

Abstract

The COVID 19 pandemic has an effect on regional income and expenditure in Central Java Province. One of the efforts made by the government is to refocus the budget aimed at Emergency Spending. The purpose of this study is to test the Effect of Locall Revenue (PAD) on Capital Expenditure, Infrastructure Financing, Accountability Performance System and Budget Refocusing. The research method used is quantitative. The sampling technique used was saturated samples and obtained data on 35 districts and cities in Central Java. Data analysis techniques use GLM Manova analysis. Theoretically, this study offers a new research model to explain effect Local Revenue to Capital Expenditure,Infrastructure Financing,Accountability Perfomance and Refocusing. The results of this study show that the variable of Local Revenue has a negative impact on Capital Expenditure, Infrastructure Financing, Government Accountability System,while Local Revenue has positive impact on Budget Refocusing. Theoretically, this study offers a new research model to explain effect Local Revenue to Capital Expenditure,Infrastructure Financing,Accountability Perfomance and Refocusing, because the government of each region can manage PAD even though it is less than optimal so it tends to have low Capital Expenditure. By the decrease in Local Revenue, it has implications for Local Revenue contributed to Capital Expenditure, Infrastructure Financing, Accountability Performance and Budget Changes. In this study, Local Revenue contribute to Capital Expenditures including infrastructure and Budget Changes. Keywords: Local Revenue,Capital Expenditure,Infrastructure Financing,Accountability Performance, Refocusing

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