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Contact Name
Dewi Muliasari
Contact Email
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Phone
+6281230431443
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ijebar.aas@gmail.com
Editorial Address
Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java
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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,
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
Analysis of Spiritual Intelligence and Organizational Commitment to Employee Performance with Organizational Citizenship Behavior (OCB) as Intervening Variables In BMT Amanah Ummah Sukoharjo Tho'in Muhammad; Siti Sulistiani; Iin Emy Prastiwi
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.v7i1.7045

Abstract

This study aims to determine the effect of spiritual intelligence, organizational commitment on employee performance with organization citizenship behavior (OCB) as an intervening variable at BMT Amanah Ummah Sukoharjo. This study uses a quantitative approach with a population of BMT Amanah Ummah Sukoharjo employees, the sample used in this study was 57 respondents using PLS. The results of the study stated that spiritual intelligence had a positive and significant effect on employee performance. Spiritual intelligence variable has a positive and significant effect on organizational citizenship behavior (OCB). Organizational commitment variable does not have a positive and significant effect on employee performance. The organizational commitment variable does not have a positive and significant effect on organizational citizenship behavior (OCB).Variable organizational citizenship behavior (OCB) has a positive and significant effect on employee performance. Variable organizational citizenship behavior (OCB) is able to mediate the influence of spiritual intelligence on employee performance. Variable organizational citizenship behavior (OCB) is not able to mediate the effect of organizational commitment on employee performance.
Consumer Attitudes Towards Green Products: Exploration of the Role of Functional Values, Emotional Values, and Subjective Norms Sri Rahayu; Zain Khiswari
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.v7i4.11905

Abstract

Increasing public awareness and concern for environmental preservation has a positive impact on the development of green marketing. This research aims to analyze the influence of functional value and emotional value on consumer attitudes. This research approach uses quantitative research. The population and sample of this research are consumers who have purchased green tissue products. The sampling technique uses Purposive Sampling. This research data comes from primary data. Data collection techniques through surveys, by distributing questionnaires to target research respondents. Research data was processed using PLS SEM software. The results of this research prove that functional value has succeeded in increasing consumer attitudes towards green products. On the other hand, emotional value cannot improve consumer attitudes. This research also shows that subject norms are proven to be unable to play a moderating role in the influence of functional values and emotional values on consumer attitudes. It is hoped that this research will be useful in helping researchers and marketers understand the influence of values on consumers' attitudes towards green products. Keywords: Consumer attitudes, Functional Value, Emotional Value, Subjective Norms, Green marketing
THE EFFECT OF INTELLECTUAL PROPERTY ON THE PERFORMANCE OF NON-FINANCIAL COMPANIES IN INDONESIA WITH A MARKET VALUE APPROACH Gracia S. Ugut; Glenn Natanael
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.v6i3.5297

Abstract

The global economy is rising swiftly and transforming into a modern knowledge-based economy as it enters industrial era 4.0. These advancements have caused many businesses to rely not only on material assets, but also on intangible assets. The present economic era also makes competition between firms more intense, necessitating that companies always provide the best performance in creating value through their distinctiveness and competitive edge. Based on how the market values a company, its performance can be measured. This study attempts to determine the impact of intellectual capital on corporate performance based on market value. Utilizing the intellectual capital index, this study measures intellectual capital. The data in this study used a population of all non-financial firms listed on the Jakarta Stock Exchange as many as 579 firms with an observation period of 2016 - 2020, which were then selected as research samples of 199 samples. The hypothesis in this study was analyzed using panel data regression. The results of this study indicate that intellectual capital has a positive and significant effect on company performance based on the market value approach. This implies that knowledge regarding how companies manage their intellectual capital can affect market prices. This research enables nonfinancial organizations to pay greater attention to intellectual capital, which is an immaterial asset that may be further developed to create value and improve performance of an organization.
SALES OF LOCAL GOODS TO THE INTERNATIONAL MARKET Lia Yulia; Nina Herlina; Purnama Sari
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.v6i4.7467

Abstract

One of the mainstay products of Tasikmalaya City is Kelom Geulis. Kelom Geulis is taken from the Dutch "Kelompen" which means wooden sandals. While "Geulis" comes from the Sundanese language which means beautiful. Kelom Geulis crafts or beautiful wooden sandals are widely produced in Tamansari Gobras Village, Tasikmalaya City. Kelom Geulis Tasikmalaya has been exported to Southeast Asia, Korea, Japan, Africa, Panama, the Middle East and parts of Europe. However, currently, the existence of a global market has an impact on reducing interest in domestic products, one of which is Kelom Geulis. Kelom Geulis, which is a characteristic of Tasikmalaya City, should be developed to become a superior product that can bring Tasikmalaya culture to the international level. The purpose of this study was to determine the impact of the global market on the level of sales of kelom geulis in Tasikmalaya city. The location of the study was conducted in Tasikmalaya City, the focus of the study was in the village of Tamansari Gobras Tasikmalaya. Primary data sources obtained from field observations and interviews with sources. While secondary data has sources from archives, personal documents and official documents. Data collection methods and techniques in the form of interviews , documentation and observations using research instruments in the form of interview guidelines and field notes. Data analysis in this study by reducing data, presenting data, analyzing and interpreting data.
A MODEL OF SYNERGY OF TOURISM DESTINATION DEVELOPMENT IN KARANGANYAR REGENCY Bambang Mursito; Harini Harini; Eny Kustiyah
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.v7i2.10618

Abstract

The objective of research was to describe many attempts taken to develop tourism destination and to formulate a synergistic model in developing tourism destination in Karanganyar Regency. This study was a combination of descriptive qualitative and applied researches. Data collection was carried out through interviewing informants in-depth, data validity test using triangulation, and data analysis using interactive model. The result of research showed that the factors affecting a successful development of destination were: varying resources, destination’s accessibility, facility, comfort, and stakeholders’ participation. For that reason, synergies were required between destination organizers in policy making, between destination organizers and tourism office in the term of fund and institutional reinforcement, between organizer and surrounding people in the term of object maintenance and mutual benefit, between organizers and SME performers in providing service needed by visitors and souvenir, between organizer and empowerment institution, between organizer and local government as owner and mentor, and between organizers and high education through community service program. Synergy may include cooperation, governance policy, fund allocation, supervision, research, and training. Keywords: Synergy, Tourism Destination, Accessibility, Stakeholder
AGILITY STRATEGY: INVESTMENT DIVERSIFICATION APPROACH TO SHARIA FINANCIAL INCLUSION Yuyun Ristianawati; Setyo Budi Hartono
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.v7i2.8877

Abstract

The emergence of financial inclusion in Islamic financial institutions has rendered the financial services offered suboptimal. Decisions available to Islamic financial institutions can determine the form of financial inclusion, the strengths of financial intermediation, and the realization of financial intermediation in investment diversification pathways in the challenges faced by financial intermediation. The study was conducted in Islamic financial institutions, using indicators of the financial inclusion dimension to find non-financial financing methods. The results show that the challenges of FI, the benefits of FI, and the perception of FI have a positive and significant impact on Agility's strategic diversification investment. This suggests that addressing financial inclusion requires an approach that goes beyond financial measures.
BUILDING FINANCIAL BEHAVIOR THROUGH PARENTAL FINANCIAL TEACHING Tifania Angga; I Gusti Bagus Yosia Wiryakusuma
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.v7i4.11552

Abstract

This research was conducted to explore the impact of financial teaching given by parents on financial attitudes and financial behavior in the younger generation living in Pekanbaru. This research used a sample of 100 young respondents in Pekanbaru. Apart from that, this research also uses the PLS-SEM approach which is used to evaluate the research hypothesis. According to the outcomes of this quantitative research, parental financial teaching affects children's financial behavior. In addition, parental financial teaching also has a significant impact on children's financial attitudes. It was also found that children's financial behavior was influenced by the child's financial attitudes. Then, it was found that children's financial attitudes were able to mediate the influence of parents' financial teaching on children's financial behavior.
STRATEGIC MANAGEMENT OF EDUCATION TO ENHANCE ENVIRONMENTAL-ORIENTED COMPETITIVENESS Juni Iswanto; Amiartuti Kusmaningtyas; Murgianto Murgianto
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.v3i02.637

Abstract

This research is motivated by the strategy carried out by the board including collaborating / collaborating with alumni to promote their alma mater in new prospective students in their neighborhoods and workplaces can improve competitiveness by building a superior scientific culture of printing students as qualified quality learners tough facing the challenges of the times. This research uses a qualitative approach. Data collection techniques are in-depth interviews, observation, Focus Group Discussion, documentation. Data analysis techniques are data reduction, data presentation, and drawing conclusions / verification. From the results of this study, the researchers concluded that: Competitive strategies are carried out by: a) greater demand for good communication with the head and foundation for the advancement of madrasas, increasing education staff and infrastructure, b) Offers by preparing and managing students well, combining the curriculum of the Ministry of religion curriculum and the Salafiyah curriculum. c) Marketing by combining learning of the Ministry of religion curriculum and the Salafiyah curriculum, costs allocated according to the budget, alumni are real life brochures and through websites and competitions lined up, and access to madrasas is very easy and extends locations. Based on internal and external analysis above in a stable growth strategy condition which means that the situation is favorable because boarding schools have opportunities and strengths, boarding schools can take full advantage of opportunities so as to be able to implement strategies that support aggressive growth policies. Keywords: Strategic Management, Competitiveness
UTILIZATION OF DIGITAL APPLICATIONS AS AN EFFORT TO COLLECT APPROPRIATE FINANCIAL STATEMENTS WITH STANDARDS IN SMALL MICRO BUSINESS AND MEDIUM IN THE CITY OF DENPASAR I Nyoman Sutapa; Ni Luh Putu Mita Miati; A.A. Pt. Agung Mirah Purnama Sari; Ni Putu Riski Martini
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.v6i3.5817

Abstract

Micro, Small, and Medium Enterprises, hereinafter abbreviated as UMKM in Indonesia, are an important pillar of the economy in Indonesia. One of the principles of empowering UMKM is the realization of transparent, accountable, and fair public policies. However, there are still many UMKM that do not have financial records. Several researchers have researched the phenomenon of recording UMKM financial statements and researchers use these results to develop a research model by trying to explain the use of digital applications as a moderating variable. The purpose of this study was to examine the effect of financial management ability and accounting understanding on the preparation of financial statements according to standards. This study also examines the use of digital applications as a moderating variable. This research method uses the Partial Last square (PLS) model to test the effect of one variable on another with a population of 97,277 UMKM and a sample of 100 respondents is taken. The results of this study state that only the use of digital applications has a positive effect on the preparation of financial statements according to STANDARD AKUNTANSI KEUANGAN UMKM standards, while the digital application variable as a moderator cannot strengthen or weaken the interaction of the independent variables of financial management ability and accounting understanding.
THE PRUDENT SOLUTION TO RECOVER THE ECONOMIC DOWNFALL AS DEPIC TED IN LILLIAN HELLMAN’S THE LITTLE FOXES Poniman Poniman; Melania Lulut Mariani; Muhammad Sirod
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.v7i1.7894

Abstract

The aims of this research is to describe the problem solution reflected in the drama ‘The Little Foxes’ written by Lillian Hellman, especially dealing with the problems in the South of the United States and the awakening spirit following its economic downfall.. The source of the main data is the text of the drama itself. The supporting data are collected through a librarian research. The data intrinsic and extrinsic data are analyzed and the results are presented descriptively. The findings show that the economic crisis experienced by the Southerners that are symbolized by the characters of ‘The Little Foxes’ was caused by the civil war, the fall of the aristocracy, the ambition of the New Southerners and the influence of the North.. Finally the author offers an alternative solution to overcome the conflicts by presenting Alexandra, who represents a young generation to realize a wise strategy of solving problems. She adopts aristocratic values that appreciate and respect very much humanity and justice, and at the same time she step forward confidently, facing the challenges as well as the opportunity of the new era. Alexandra is the symbol of an alternative solution. Key words: problems, economic downfall, awakening spirit.

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