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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
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PROFIT SHARING AND BUYING-SELLING FINANCING: WHICH DETERMINES SUSTAINABILITY OF ISLAMIC BANKING DURING COVID-19 PANDEMIC? Sigit Prihanto Utomo; Taudlikhul Afkar; Sugijanto Sugijanto; Subakir Subakir; Yasmine Dwi Cahyani; Tarisya Maulidya Wati
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.v7i4.11198

Abstract

Business activity of Islamic banks is to channel financing with the aim of making a profit. Profit-sharing financing is a characteristic of Islamic Banks that use mudharabah and musharakah contracts. In addition, it is also equipped with buying and selling financing using murabahah, istishna’, and ijarah contracts. Of course, during the Covid-19 pandemic, financial turmoil can have an impact on the ability to earn profits as a form of banking business sustainability. The purpose of this research is to conduct an analysis of the sustainability of Islamic banks during the Covid-19 pandemic through the distribution of profit-sharing financing and buying-selling financing so that the financing that will be known most strengthen the sustainability of Islamic banks in terms of the ability to earn profits. The population in this research is Islamic banks in Indonesia which are sampled with the Saturated sampling technique, so that over all 14 Islamic banks are used in research this. The data analysis technique used is multiple linear regression with the JAMOVI Data tool used 2019-2022 as a year to conduct an analysis of Islamic bank sustainability. Findings of this study show that the most dominant determination of the sustainability of Islamic banks during the Covid-19 pandemic is mudharabah financing
PERFORMANCE MEASUREMENT ANALYSIS WITH BALANCE SCORECARD METHOD ON SDIT NURUL AKBAR KLATEN Eka Mustika Anggraini; Johny Subarkah; Muhammad Hasan Ma'ruf
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.v6i3.6286

Abstract

This study aims to measure performance using the Balance Scorecard method at SDIT Nurul Akbar Klaten. This research is included in quantitative research. The population of this study were all students and teachers of SDIT Nurul Akbar Klaten. The samples collected in this study were 52 respondents for students and 30 respondents for teachers. The sample selection technique is using purposive sampling where the sample is determined based on certain criteria. The data used is primary data where data is obtained from respondents' answers through a questionnaire that has been given. SPSS is used in research as an analytical tool. The results of this study indicate that (1) Finance has a positive and significant influence on company performance. (2) Customers have a positive and significant influence on the Company's Performance. (3) Internal business processes have a positive and significant impact on Company Performance. (4) Growth and Learning have a positive and significant impact on Company Performance
THE EFFECT OF SOCIAL MEDIA MARKETING AND BRAND CREDITABILITY TOWARD PURCHASE INTENTION USING MODERATING CUSTOMER ATTITUDE IN INDONESIAN CONSUMERS OF GOJEK ONLINE PUBLIC TRANSPORTATION SYSTEM Grace Citra Dewi; Gladys Greselda Gosal; Teofilus Teofilus; Sutanto Hidayat; Bambang Sugiyono Agus Purwono
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.v6i4.6975

Abstract

Social media marketing has turned into a significant part of digital marketing techniques for brands and organizations. Utilizing the force of social media necessitates that you keep awake to date with its steadily changing landscape. “Gojek” (Online-public transportation sytem), a popular ride hailing platform in Indonesia, which uses social media marketing techniques to stay competitive in the market. in particular, discussed the impacts of social media influencer marketing and brand credibility toward purchase intention of Gojek services with the mediating role of customer attitude. The purpose of this research are: 1) to analyze the effects of social media influencer marketing towards customer attitude. 2) to analyze the effects of brand credibility towards customer attitude. 3) to analyze the effects of customer attitude towards purchase intention. This research design uses a Quantitative approach and are used to study certain populations and samples. Research variables are Social Media Influencer Marketing, Brand Credibility, Customer Attitude, and Purchase Intention. Number of respondent is 75 male and 76 female. The research results are Gojek had many great social media influencers, to increase their customer attitude, Gojek can create more social media influencers by focusing on the influencer’s popularity based on the questionnaire result, Brand credibility has a positive effect toward customer attitude, and Customer attitude has a positive effect toward purchase intention.
EMPLOYEE PERFORMANCE VIEWED FROM COMPETENCE, WORK DISCIPLINE AND REWARD (CASE STUDY IN DINAS PENDIDIKAN KOTA SURAKARTA) Nur Hidayah; Istiatin Istiatin; Fithri Setya Marwati
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.v7i2.10453

Abstract

The goal of this study was to assess the impact of work discipline competence and appreciation on employee performance at Dinas Pendidikan Kota Surakarta. The quantitative descriptive research design was adopted in the study. The population consists of all existing employees and up to 178 persons under the aegis of the Dinas Pendidikan Kota Surakarta, with two types of ASN, namely PNS and TKPK. Multiple linear regression analysis, F-test, T-test, and coefficient of determination were employed as data analysis approaches. According to the findings, the variables of competence, work discipline, and reward components all have a substantial impact on employee performance at Dinas Pendidikan Kota Surakarta. The regression computation revealed that the coefficient of determination (R2) was 0.378. This means that competence, work discipline, and rewards may explain 37.8% of the variation in the dependent variable (employee performance), with the remaining 62.2% explained by variables not included in the study's model. Employee performance, competence, work discipline, and rewards
THE EFFECT OF THE GLOBAL RECESSION THREAT ON INDONESIAN IMMIGRATION POLICY REGARDING COUNTRIES WITH VISIT VISA-FREE SUBJECT Muhammad Rifkie Aditama; Ni Putu Ayu Y.D.L; Norbertus Oriwardana
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.v6i4.7096

Abstract

The weakening global economic contraction was triggered by weakening consumption activity, international trade, and investment. This is in line with the Covid-19 pandemic that hit various parts of the world, especially Indonesia. A weakened global movement that causes multidimensional crises impacts state systems. The purpose of this study is to examine the steps of the Indonesian government in dealing with global threats regarding immigration policies regarding the subject of visa-free countries. The research method used is normative analysis, where the data is obtained based on an in-depth analysis of the literature study. This study aims to get information on the Indonesian government's strategy, especially in Immigration, to determine preventive measures for a visa-free visit policy against the threat of a global recession during the Covid-19 Pandemic. Keywords: Economic Contraction, Global Recession, Free Visit Visa
THE EFFECTS OF CULTURE ON MANAGEMENT ACCOUNTING-A SYSTEMATIC REVIEW Ula Restu Rafifah; Lu’lu’ Nafiati; Dewi Fitriyani; Aditya Candra Kusuma; Miswanto Miswanto
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.v7i1.8520

Abstract

Culture has received a large amount of interest in the management accounting literature. We present the first structure of the article studying culture in management accounting. Our search yielded 51 papers published in eight leading journals between 2001 and 2020. This study provides a critical review of the findings of cultural research in the last 20 years in the management accounting literature and summarizes the contributions of previous research to the management accounting literature. We find that culture emerges as a relevant variable in the field of management accounting, particularly management control systems. The results of this study indicate that there is a shift in the trend of cultural research in the management accounting literature which initially focused on Hofstede's national culture. This shift was triggered by one of the criticisms by Baskerville (2003) who criticized Hofstede's concept of national culture. The study also identifies gaps in published research for future research. Keywords: Culture; cultural; country; nation; literature review
A REVIEW OF TAXPAYER SUPERVISION IN EXPLORING SME'S POTENTIAL TAX INCOME TO INCREASE NATIONAL TAX REVENUE IN 2022 ( case study of KPP Pratama Boyolali) Raymundo Patria Hayu Sasmita; Elisha Viviana Kusuma Atmaja; Meka Sabilla Salim; Asaprima Putra Karunia
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.v7i4.10950

Abstract

This study aims to determine the process of activities, contributions, and obstacles as well as efforts that have been taken in supervisory activities in an effort to explore the potential of SME Final Income Tax in 2021 and 2022 at KPP Pratama Boyolali. The results of this study are that there are differences in supervisory activities in an effort to explore the potential of MSME Final PPh at KPP Pratama Boyolali and SE-05/PJ/2022 regarding monitoring of taxpayer compliance, the results of exploring the potential of the business sector contribute greatly to total MSME Final Income Tax receipts but are less contributed to the total revenue at KPP Pratama Boyolali. These monitoring activities are inseparable from obstacles or obstacles, but KPP Pratama Boyolali has made efforts to overcome the obstacles or obstacles that occur.
ANALYSIS OF THE RELATIONSHIP BETWEEN SKILLS AND LEADERSHIP STYLE TO DETERMINE THE EFFECT ON MOTIVATION AND LECTURER PERFORMANCE. Suparjo Suparjo; Lydia Ari Widyarini
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.v6i3.5725

Abstract

ABSTRACT This research was conducted to determine and analyze the effect of leadership skills and styles to determine the effect on the motivation and performance of lecturers. This study was chosen because of the phenomena and problems associated with job satisfaction. This, of course, relates to many factors, but the author has a provisional assumption that skills and leadership style factors will determine the effect on lecturer motivation and performance, both of which will affect and increase lecturer job satisfaction and performance. The method used in collecting data in this research is a questionnaire. The number of questionnaires given to respondents was 100 questionnaires. The data analysis technique uses descriptive analysis and questionnaire feasibility tests that have been tested first with validity tests, reliability tests, multicollinearity test, coefficient of determination test and Path analysis (Path Analysis) with smart-pls software. The research gives the following results: The model directly shows that leadership skills and styles have a significant positive effect on increasing lecturers' motivation and performance. In addition, motivation also has a significant positive effect on improving the performance of lecturers, so that the increasing motivation in life will improve the performance of lecturers better. The model indirectly uses motivation as a mediator variable, showing that skills and leadership style have no effect on increasing lecturer performance through motivational mediators The research gives the following results: The model directly shows that leadership skills and styles have a significant positive effect on increasing lecturers' motivation and performance. In addition, motivation also has a significant positive effect on improving the performance of lecturers, so that the increasing motivation in life will improve the performance of lecturers better. The model indirectly uses motivation as a mediator variable, showing that skills and leadership style have no effect on increasing lecturer performance through motivational mediators The study gave the following results: The model directly shows that leadership skills and styles have a significant positive effect on increasing lecturers' motivation and performance. In addition, motivation also has a significant positive effect on improving the performance of lecturers, so that the increasing motivation in life will improve the performance of lecturers better. The model indirectly uses motivation as a mediator variable, showing that leadership skills and styles have no effect on increasing lecturer performance through motivational mediators In addition, motivation also has a significant positive effect on improving the performance of lecturers, so that the increasing motivation in life will improve the performance of lecturers better. The model indirectly uses motivation as a mediator variable, showing that leadership skills and styles have no effect on increasing lecturer performance through motivational mediators In addition, motivation also has a significant positive effect on improving the performance of lecturers, so that the increasing motivation in life will improve the performance of lecturers better. The model indirectly uses motivation as a mediator variable, showing that leadership skills and styles have no effect on increasing lecturer performance through motivational mediators Keywords: skills, leadership style, job satisfaction and performance
SUPERVISION OF VILLAGE-OWNED ENTERPRISES (BUMDES) MANAGEMENT IN IMPROVING THE COMMUNITY'S ECONOMY IN TOULUAAN DISTRICT, SOUTHEAST MINAHASA REGENCY Debora Regina Pelealu; William Areros; Femmy M.G. Tulusan
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.v7i1.8123

Abstract

This study aims to analyze the process of supervising the management of Village-Owned Enterprises (BUMDes) in improving the community's economy in Touluaan District, Southeast Minahasa Regency. This research uses a qualitative descriptive method based on the theory of supervision with indicators consisting of setting standards for implementation or planning, work measurement, performance appraisal and corrective action. There were a total of 10 participants who took part as informants in the study. Data collection was carried out by means of observation, interviews and documentation which were analyzed using data reduction, data presentation and drawing conclusions. The results of this study indicate that in carrying out the management of BUMDes, the villages that manage the BUMDes have planning in accordance with supervisory standards carried out both by the internal government and by the internal BUMDes itself which involves the community. The work measurement process as part of the supervision of the management of village-owned enterprises is carried out by means of BUMDes managers providing reports in writing both to internal supervisors and to internal supervisors as a form of implementation responsibility that involves the community. However, the Village Government does not fully involve the community in order for people who can become internal and external supervisors in earth management to provide information that can be input for supervisors to provide corrective actions to BUMDes managers.
THE EFFECT OF GENDER ON TAX LITERACY Sri Hermuningsih; Pristin Prima Sari; Anisya Dewi Rahmawati
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.v7i3.10544

Abstract

Abstract The research have duty to empirically examine the factors of gender differences in the understanding of tax study literacy. The method is a quantitative method using SPSS based on the results of Quiziz online. The analysis technique of samples used simple regression analysis and different test. The sample data uses management study program students. The results obtained are gender significant to the level of tax literacy. The Gender Men are better at tax literacy than women. The benefit is scientific development in the field of tax literacy and differences in understanding, especially taxes, between men and women, which is often called gender. Keywords: gender; literacy; taxes

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