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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
 134   135   136   137   138 
INFLATION ON ECONOMIC GROWTH IN GORONTALO Sitti Nurul Hidayah; Siti Rahmatia Napu
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.v7i2.8857

Abstract

One measure of effective development is economic growth. Economic growth is the process by which the real gross national product or real national income rises. This study is a form of quantitative study. The goal of this research is to investigate how inflation affects economic growth. According to the findings of this study, the inflation variable has a significant value of 0.280, which is larger than 0.05. It is possible to conclude that the inflation variable has no effect on economic growth.The t-count value is 1.314, and the t-table value is 3.18245. Consequently, the t-count is less than the t-table, indicating that the inflation variable has no meaningful effect on economic growth. The preceding reasoning demonstrates that inflation reduces economic growth year after year. Keywords: Inflation, Economic Growth
THE EFFECT OF DETERMINED TAX LOAD, TAX PLANNING AND MANAGERIAL OWNERSHIP ON PROFIT MANAGEMENT IN MANUFACTURING COMPANIES IN THE BASIC AND CHEMICAL INDUSTRY SECTOR LISTED ON IDX 2018-2020 Nurdina Nurdina; R Yudi Sidharta; Faidatul Hasanah
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.v6i4.6738

Abstract

The importance of implementing accounting policies in accordance with the provisions of the Statement of Financial Accounting Standards (PSAK) and tax rules without violating the provisions of the law can be carried out by taking into account deferred tax expense tax planning, managerial ownership in, earnings management. The population of this research is 77 industries in the lower industrial zones as well as chemicals listed on the IDX. The sample contained is 33 annual financial statements for the 2018-2020 period, with a selected sample of 11 companies. The sampling technique used is purposive sampling. The results of this observation explain that deferred tax expense and tax planning affect earnings management, while managerial ownership has no effect on earnings management.
ANALYSIS OF FACTORS AFFECTING CAPITAL EXPENDITURE IN THE PROVINCE OF YOGYAKARTA IN 2013-2022 Suhesti Ningsih; Hafizah Wa Akromah; Muh Hasan Ma'ruf
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.v7i4.10220

Abstract

The purpose of this study was to examine the effect of local taxes, regional levies, general allocation funds, and special allocation funds on capital expenditures. This study uses data on the realization of the local government budget (APBD) for 2013 to 2022 taken from the Ministry of Finance's Directorate General of Fiscal Balance (DJPK) website. The population in this study are all regencies and cities in Yogyakarta. The sampling technique used was Saturated Sample with a total sample of 5 regions consisting of 4 districts and 1 city. This type of research is quantitative research using descriptive statistical tests, classical assumption tests, determination tests (R2), statistical tests F tests and t tests tested using SPSS version 26. The results of this study indicate that: 1) local taxes affect capital expenditure; 2) regional levies have no effect on capital expenditures; 3) general allocation funds affect capital expenditure; 4) special allocation funds have an impact on capital expenditures.Whit an adjust R2value of 0,664 meaning 66,4% of the dependent variable.
ANALYSIS OF FINANCIAL MANAGEMENT BEHAVIOR STUDENTS OF THE FACULTY OF ECONOMICS SEMARANG UNIVERSITY IN A PANDEMIC PERIOD WITH SELF-CONTROL AS A MEDIATION VARIABLE Bonita Prabasari; Windasari Rachmawati; Ahmad Sahri Romadon
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.v6i3.6378

Abstract

This purpose of this research is to know whether there is influence of gender to financial management behavior either directly or through self control as mediation variable. This study uses a quantitative approach. Data collection in this study used primary data by distributing questionnaires to students of the economics faculty of the University of Semarang by spreading the google form link through the whatsapp application to student. The technique used in sampling is purposive sampling. The number of questionnaires that were processed were 100 questionnaires. Data were analyzed using path analysis and sobel test. The result of this study indicate (1) there is not influence of gender to financial management behavior (2) there is influence of self control to financial management behavior (3) there is influence of gender to self control (4) there is of gender to financial management behavior through self control.
IMPROVING SHIP PASSENGER SATISFACTION BASED ON TICKET PRICE POLICIES AND CUSTOMER RELATIONSHIP MANAGEMENT THROUGH SERVICE QUALITY Ninoy Octavines; Asep Suparman; Zaenal Abidin
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.v7i3.10451

Abstract

Customer satisfaction is essential and determines the company's success, including customer loyalty, profitability, sales, and business performance. Therefore, this research focuses on efforts to reveal the effect of ticket price policies and customer relationship management (CRM) on passenger satisfaction by mediating service quality. The research used a survey method with a sample of 100 passengers of the Pioneer Ship of KM Belt Nusantara 76. The research instrument used to collect data was a questionnaire in the form of a Likert scale, and the results were analyzed using path analysis processed with Smart-PLS 4 software. The results show that ticket price policies, CRM, and service quality directly affect passenger satisfaction, ticket price policies and CRM directly affect service quality, and service quality significantly mediates the indirect effect of ticket price policies and CRM on passenger satisfaction. This evidence produces an empirical model about the effect of ticket price policies and CRM on ship passenger satisfaction through service quality. It not only provides a theoretical contribution to the development of transportation management science, particularly marketing management related to ticket pricing policies, CRM, service quality, and customer satisfaction, but also provides practical implications for shipping companies that manage pioneer ships, especially KM Sabuk Nusantara 76. Therefore, this empirical model can be used for discussion among academics, researchers, and practitioners before being adapted or adopted to increase passenger satisfaction in the future.
THE ROLE OF RISK TOLERANCE IN MODERATING THE EFFECT OF FINANCIAL ATTITUDE ON FINANCIAL BEHAVIOR Elizabeth Maeko Cyrilla Handijaya; 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.v7i4.11553

Abstract

This study aims to explain the effect of risk tolerance in moderating financial attitudes and financial behavior among young people in Surabaya and its surroundings. The method used is a quantitative approach. Primary data collection was carried out using a survey method using a questionnaire. The type of questionnaire used in this study is an online questionnaire and then distributed through various social media. The method used in this study uses the Partial Least Square (PLS) analysis method using SmartPLS software. Respondents consisted of 190 young people who live in Surabaya and its surroundings. The study result concluded that financial attitude affect financial behavior. However, risk tolerance does not moderate financial attitude and financial behavior. Other findings found that risk tolerance affects financial behavior.
THE INFLUENCE OF EXPERIENTIAL MARKETING ON CUSTOMER LOYALTY THROUGH CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE FOR MAHAKAM LANTERN GARDEN VISITORS Lorine Kalista Noor; Rahmawati Rahmawati; Yohanes Kuleh
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 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.v4i03.1286

Abstract

This study aims to determine the effect of Experiential Marketing on Customer Loyalty (Study in Mahakam Lantern Garden Customers). The existence of tourism activities has a very big impact, one of which is reducing unemployment and increasing the standard of living of the surrounding community. The population in this study were visitors to Mahakam Lampion Garden, the sample in this study were 100 visitors. Methods of data collection are carried out by distributing questionnaires or questionnaires to respondents who become the research sample. This study used data analysis tools, namely the validity and reliability tests, so this study used the partial least square (PLS) analysis method. The tools used in data processing using the PLS Smart program. The results showed that 1) Experiential marketing had a significant effect on Mahakan Lantern Garden customer loyalty, 2) Experiential Marketing and Customer Satisfaction had a significant effect on Mahakan Lantern Garden Customer Loyalty, Keywords: Experiential Marketing, Customer Loyalty, Customer Satisfaction.
THE EFFECT OF ONLINE CUSTOMER REVIEW TOWARDS PURCHASING INTENTION THROUGH BRAND PERCEPTION AS INTERVENING VARIABLE ON SHOPEE FOOD USERS Andhy Tri Adriyanto; Agus Prasetyo; Hendra Wijaya
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.v6i3.6491

Abstract

Nowadays, internet has evolved into people lifestyle, including online shopping that has penetrated in selling food. This study aims to determine the effect of online customer review on purchasing intention with brand perception as an intervening variable. The target of this study was Shopee users that located in Semarang City. The population of this study covered Shopee users in Semarang City with 96 respondents as sample. Research data was taken from two sources, namely primary data and secondary data. This is categorized as quantitative research with census technique sampling. Data that had been collected was analyzed using Structural Equation Modeling (SEM) with SmartPLS version 3.2 software. The results of this study shows that Online Customer Review has a significant effect on Brand Perception and Purchasing Intention, while Brand Perception has a significant effect on Purchasing Intention. Brand Perception variables was able to mediate the relationship between the effect of Online Customer Review towards Purchasing Intention.
THE EFFECTS OF EARNING PER SHARE, DEBT TO EQUITY,RETURN ON ASSET AND NET PROFIT MARGIN ON STOCK PIECES (A STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2018-2021) Yulianti Anggrahini Dewi; Hadi Samanto; Suprihati Suprihati
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.v7i3.9876

Abstract

This study aims to determine the effects of earning per share, debt to equity, return on asset, and net profit margin on stock prices (A study on manufacturing companies listed on the Indonesia Stock Exchange from 2018-2021). The factors tested in this study are earning per share, debt to equity, return on asset, and net profit margin. Data collection in this study used the documentation method, which involved written data related to the tested factors and stock prices from 2018-2021. The data analysis method used in this study was multiple linear regression analysis with a significance level of 5% or 0.05. The results of the study prove that the earning per share variable with a significance value of 0.000 < 0.05, return on asset 0.001 < 0.05, and net profit margin 0.002 < 0.05 have an effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange. On the other hand, the debt to equity variable does not have an effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange, as indicated by the t-test results above 5%. The results of the F-test show that the variables earning per share, debt to equity, return on asset, and net profit margin collectively have an effect on dividend policy with an R2 value of 64.2%. Keywords: Earning Per Share, Debt to Equity, Return on Asset, Net Profit Margin, Stock Prices
COMPARISON ANALYSIS OF COMPANY FINANCIAL PERFORMANCE IN THE TIMES BEFORE AND DURING THE COVID-19 PANDEMIC (Study on Food and Beverage Companies Listed on the IDX in 2019-2020) Tania Ardi; Nursiam Nursiam
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.v6i4.6732

Abstract

This study aims to determine, measure, and analyze differences in financial performance in the period before and during the Covid-19 pandemic which was reviewed with financial ratios. This study selects food and beverage sector companies registered on the Indonesia Stock Exchange in 2019-2020 as the population. With the purposive sampling method, the number of selected samples is 30 companies. The company data were analyzed using descriptive statistical analysis and then tested the normality of the data with Kolmogorov-Smirnov. Hypothesis testing in this study used the paired sample T-test difference test. The results showed that there were no differences in the financial performance of companies in the food and beverage sector in the period before the Covid-19 pandemic and during the Covid-19 pandemic when viewed by measuring the current ratio, debt to total assets ratio, net profit margin ratio, and price-earnings ratio. . However, in measuring the total assets turn over ratio, there are differences in the company's financial performance in the period before the Covid-19 pandemic and during the Covid-19 pandemic.

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