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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
 136   137   138   139   140 
INVOLVEMENT OF JOB SATISFACTION AS A MEDIATOR OF WORK MOTIVATION ON TEACHER PERFORMANCE Pratikno Pratikno; Sutianingsih Sutianingsih
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.v7i3.8935

Abstract

A teacher's work is demonstrated by how well they do it. One way to achieve educational goals is for teachers to carry out their duties well. This research aims to determine how work motivation and happiness influence how well teachers do their work. This research is a quantitative study with teacher performance (y), work motivation (X1), and job satisfaction (X2). The population in this study were all teachers and employees of SMP Negeri 2 Banyudono. The data in this study consisted of primary and secondary data collected using questionnaires, documentation, and literature, which were analyzed using descriptive and inferential statistics. The results obtained are that work motivation and job satisfaction affect teacher performance. Keywords: job satisfaction, motivation, performance
THE INFLUENCE OF RELIGIUS, BANK PRODUCTS AND IMAGE ON CUSTOMERS' DECISIONS TO SAVE AT BPRS AMANAH INSAN CITA lestari, putri; Hasanah, Uswah
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.v8i1.12750

Abstract

This research aims to determine the influence of religiosity, products and bank image on customer decisions at BPRS Amanah Insan Cita. This type of research is quantitative research. The sampling technique in this research was a purposive sampling technique using saturated samples where the total sampling was determined by customers at BPRS Amanah Insan Cita, totaling 32 customers. The reason for using the entire population as a sample is because it represents the entire population because if the population is less than 100, then the entire research sample is used, therefore the researcher took 32 samples taken from all customers. The variables in this study are divided into independent variables (X) and dependent variables (Y). Independent variables include religiosity (X1), product (X2) and company image (X3), while the dependent variable is the decision to save (Y). The research results show that there is a partial influence of religiosity, products and bank image on customer decisions at BPRS Amanah Insan Cita. This can be seen from the results of the t test on each variable where the significant value is
IMPROVING THE QUALITY OF HUMAN RESOURCES IN SMEs: THROUGH CAPACITY BUILDING Nurul Imani Kurniawati; Eldes Willy Filatrovi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 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.v5i3.3417

Abstract

Small and Medium Enterprises (SMEs) are the business groups that are most able to survive in the event of an economic crisis. The development of the number of small and medium business units that continues to increase, this will certainly open up large employment opportunities so that the number of unemployed people decreases. The presence of SMEs in terms of managerial level and ability is still low, there are still a few of our SME entrepreneurs with Bachelor degrees. The fact shows that the quality of SMEs resources is still low, especially in the fields of management, organization, mastery of technology and marketing. The low level of education of small and medium entrepreneurs was apparently not matched by capacity building efforts through training, education and programmatic comparative studies. HR has an important role in achieving success, because sophisticated and complete facilities are not yet a guarantee of the success of an organization without being balanced by the quality of human resources who will utilize the facility. This study seeks to examine strategies that can be used by SMEs in an effort to improve HR capacity by covering the determination of samples using purposive sampling method, which then data is analyzed using multiple linear regression analysis. Keywords : Capacity Building, Human Resources, and SMEs
THE EFFECT OF ENTREPRENEURSHIP EDUCATION AND FAMILY BUSINESS BACKGROUND ON THE INTENTION TO CONTINUE THE FAMILY BUSINESS AS THE NEXT GENERATION ON FAMILY BUSINESS STUDENTS IN CIPUTRA UNIVERSITY Ortega Sevylla Tandra; Wiliam Santoso; Wendra Hartono; Charly Hongdiyanto; Gracia Ongkowijoyo
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.v6i3.6446

Abstract

This Research is conducted to analyze the effect of entrepreneurship education and family business background on the intention to continue the family business as the next generation. This questionnaire was distributed to active students who are members of the Family Business Guild Classes 8.9 and 10 with a total of 169 respondents. This study uses Cluster Sampling where the sample will be divided by each batch. The data analysis method used in this research is Statistical Product and Service Solutions (SPSS) software with multiple linear regression analysis technique. The results of the analysis of this study stated that Entrepreneurship Education had no significant effect on the intention to continue the family business and the background of the family business had a positive relationship and had a significant effect on the intention to continue the family business. So it is stated that one of the factors that can influence students' interest in continuing their family business is the background of the family business. Where the child is able to establish good relations with the family so that work is not forced.
ANALYSISS IMPLEMENTATION OF THE FAMILY HOPE PROGRAM (PKH) IN PARANGJORO VILLAGE JFX Susanto Soekiman
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.v7i3.11122

Abstract

The purpose of this research is to identify the implementation of the distribution of funds for the family hope program. The research method is descriptive qualitative and the analysis techniques of Miles, Huberman and Saldana, this study will describe the stages of determining the participants who are declared deserving of poverty and also the obstacles in their implementation. Poverty is an important problem for Indonesia until now, so that it is the government's responsibility in the context of community welfare. Therefore, the Indonesian government must allocate a lot of expenditure for these poverty reduction programs and activities. One of the programs that has been carried out by the Indonesian government is the Family Hope Program (PKH). PKH is a conditional program whose target is to improve public welfare in the health and education sectors. Parangjoro Village is one of the villages in Indonesia that has received PKH program assistance. The results of the study revealed that the determination of PKH participants was based on existing data in the Integrated Social Welfare Data System (DTKS), but it was still carried out to check the truth of the participant's condition until it was re-verified by the Ministry of Social Affairs. Meanwhile, the obstacle in the implementation is still difficult to gather all the participants together every month for checking and coaching. but it was still carried out to check the truth of the participant's condition until it was re-verified by the Ministry of Social Affairs. Meanwhile, the obstacle in the implementation is still difficult to gather all the participants together every month for checking and coaching. but it was still carried out to check the truth of the participant's condition until it was re-verified by the Ministry of Social Affairs. Meanwhile, the obstacle in the implementation is still difficult to gather all the participants together every month for checking and coaching. Kkeywords: Poverty; Implementation Analysis; Family Hope Program
THE INFLUENCE OF PERCEPTION, UNDERSTANDING OF INVESTMENT, AND TRAINING ON INTEREST IN INVESTING IN THE CAPITAL MARKET Mustoffa, Ardyan Firdausi; Kristiyanti, LMS
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.v8i1.12638

Abstract

Investment is an important factor that influences a country's growth and economic development. We as the young generation have an important role to play in increasing the growth and economic development of our country in a better direction, one of which is by participating in the success of government programs in terms of increasing the number of new investors among the younger generation, especially students. This study aims to analyze the effect of Perception, understanding of investment, and training on student investment interest in Ponorogo. The population in this study were active students at universities in Ponorogo, considering their status as active students for the 2020/2021 academic year at universities in Ponorogo, where the college has an Investment Gallery of the Indonesia Stock Exchange, totaling 4814 students. The sampling technique was determined using the Slovin formula. From the calculation, results obtained a sample of 98 student samples. The method of data collection is in the form of a questionnaire with a Likert measurement scale. The data analysis technique used is multiple linear regression analysis. The results showed that Perception has a significant positive effect on investment interest, meaning that the better one's Perception of investment, the higher interest in investing in the capital market. Understanding of investment has a significant positive effect on investment interest, it means that the better one's understanding of investment, the higher interest in investing in the capital market training has a significant positive effect on investment interest, meaning that the better the training, the more interest in investing. Perception, understanding of investment, and training have a simultaneous (simultaneous) effect on investment interest. This means that better Perception, understanding of investment, and training, will increase one's interest in investing.” Keywords: Capital Market, Investment Interest, Perception, Investment Understanding, Capital Market Training.
THE FORECASTING OF MONTHLY INFLATION IN YOGYAKARTA CITY USES AN EXPONENTIAL SMOOTHING-STATE SPACE MODEL Hari Prapcoyo; Mohamad As'ad
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.v6i2.4853

Abstract

Abstract: Yogyakarta is known as a student city, tourist city, and also a city of culture. Yogyakarta is an interesting tourist and cultural place with many beautiful tourist attractions in the city of Yogyakarta. Public transportation in the city of Yogyakarta is also varied, ranging from conventional and online-based. Access to the city of Yogyakarta varies, namely trains, buses, and planes. Thus, the economic growth in the city of Yogyakarta is getting better, this can be seen from the economic activity in the city of Yogyakarta which is getting busier. A good economy is usually always followed by stable inflation. This study aims to predict inflation in the future period using the Exponential Smoothing-State Space (ETS) model. Secondary monthly inflation data was obtained from BPS Yogyakarta City. From this research, the Exponential Smoothing-State Space Model / ETS (A, N, A) is obtained, which means that the monthly inflation data for the city of Yogyakarta does not contain trends, but contains additive seasonality and has additive errors. The results of this study indicate that inflation in the next three months is relatively stable, namely, the decline in inflation and the increase in inflation is still below 10%. Keywords: BPS Yogyakarta City, Monthly Inflation Forecasting, Exponential Smoothing-State Space ETS
ANALYSIS OF FACTORS AFFECTING THE TIMELINESS OF FINANCIAL REPORTING ON BIMBEL AHE IN PATI Arini Novandalina; Fidyah Yuli Ernawati; Rokhmad Budiyono
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.v6i4.6686

Abstract

This study aims to analyze the factors that affect the timeliness of financial reporting at Bimbel Ahe in Pati. Financial ratios are one way to assess the timeliness of financial reporting in companies. The population in this study is the financial statements of Bimbel Ahe Pati for the period 2016-2020. The sample in this study is the financial statements of AHE Bimbel in Pati. The independent variable of this research is profitability is measured by return on assets (ROA), Leverage is measured by debt assets ratio (DAR) and internal audit records. While the dependent variable is the timeliness of financial reporting. Data collection techniques using documentation and analysis techniques with logistic regression. The results showed that the profitability variable in this study was return on assets (ROA) showing the regression coefficient value of 109.722 with a sig value. of 0.626 above the significance of 0.05 (5%), thus it is proven that profitability has no effect on the timeliness of the presentation of financial statements, the leverage variable in this study is the debt to asset ratio (DAR) showing the regression coefficient value of -1.015 with a sig value . of 0.912 above the significance of 0.05 (5%), thus it is proven that leverage has no effect on the timeliness of the presentation of financial statements and the internal audit record variable in this study is the opinion of a public accountant or auditor about the financial statements whether qualified or qualified opinion (WDP) and unqualified opinion or unqualified (WTP) show the regression coefficient value of 18.869 with a value of sig. of 0.998 above the significance of 0.05 (5%), thus it is evident that the internal audit records have no effect on the timeliness of the presentation of financial statements. Bimbel Ahe is expected that profitability ratios, leverage and internal audit records can be useful and used as consideration by companies in completing and submitting financial reports on time because timely completion of financial statements can give a positive impression and can show the company's performance is good or not. not and what has been done by the company's management can be seen from the financial statements and can be used to take future policies. And because in this study only use return on assets (ROA) to measure profitability. For this reason, further research is expected to use other proxies such as return on equity (ROE), profit margin to measure profitability. Thus, it is possible that the results will significantly affect the accuracy of the presentation of financial statements
THE EFFECT OF CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO EQUITY, AND RETURN ON ASSETS ON PROFIT GROWTH OF FOOD AND BEVERAGES COMPANIES LISTED ON THE BEI FOR THE 2019-2020 PERIOD (BEFORE AND DURING THE COVID-19 PANDEMIC) Emi Purwandari; Sri Dwi Ari Ambarwati; Ambar Pujiharjanto
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.v7i4.10404

Abstract

The purpose of this study is to analyze the effects of current ratio, total asset urnover, debt to equity ratio, return on assets, and the situational COVID-19 pandemic on the profit growth of food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The purposive sampling technique was used to select the research sample and obtained a sample size of 23 food and beverage companies. Panel Data Regression Analysis with COVID-19 situational dummy variables is used as an analysis technique. The results showed that the current ratio has a negative effect on earnings growth and the debt-to-equity ratio has a positive effect on earnings growth. Total asset turnover and return on assets have no effect on earnings growth. Meanwhile, the COVID-19 situational dummy variable has a positive effect on the profit growth of food and beverage companies. Food and beverage companies should focus on efficient working capital management by reducing the amount of inventory, receivables, and debt outstanding, considering appropriate debt and equity policies, and analyzing risks and benefits. And identify and develop strategies to deal with the impact of the pandemic by expanding online distribution channels, providing delivery services, or optimizing production processes with COVID-19 safety protocols. Keywords: CR, DER, Profit Growth, ROA, TATO
FACTORS AFFECTING THE TIMELINESS OF DISTRIBUTION OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BOS PROGRAM) AT SMK MUHAMMADIYAH DELANGGU IN 2020/2021ACADEMIC YEAR Slamet Prihatin; Sri Laksmi Pardanawati; Indra Lila Kusuma
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.v6i3.6262

Abstract

BOS is a fund implementation of policies to expand the distribution of access to education. The purpose of this research is to determine the factors that affect the timeliness of BOS distribution at SMK Muhammadiyah Delanggu in the Academic Year 2020/2021. This research is a qualitative descriptive study. The main data used are observation and document review also additional interviews. The data was analyzed in 3 steps, data collection, data reduction and data display. The results showed that the process of implementing, taking, distributing and using BOS at SMK Muhammadiyah Delanggu was in accordance with government instructions or JUKNIS. The distribution of BOS has also been right on target in accordance with the needs of students and schools in order to improve the quality. The distribution can also be said to be on time because it is supported by the productivity of staffs who are motivated to distribute funds on time. The workloads are seemly balanced for each staff. The used of proper facilities also increase the factor of timeliness.

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