cover
Contact Name
Dewi Muliasari
Contact Email
-
Phone
+6281230431443
Journal Mail Official
ijebar.aas@gmail.com
Editorial Address
Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java
Location
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
INVESTMENT DECISION INFLUENCE ANALYSIS, FUNDING DECISION, DIVIDEND POLICY PROFITABILITY LEVEL OF VALUE COMPANY (Empirical Study on LQ-45 Companies listed on the Exchange Indonesian Securities Period 2018-2022) Wahyu Ramadhan; Hadi Samanto; 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.v7i2.9926

Abstract

This study aims to show and analyze the partial effect of investment decisions, funding decisions, dividend policy and profitability on firm value. The purpose of this research is also to provide investment ideas to investors. The population of this study is 45 companies listed on the Indonesia Stock Exchange in the 2017-2021 period to calculate the LQ-45 index. The sample was selected using a targeted sampling technique and 23 companies did not meet predetermined criteria and were therefore excluded from the sample. Data analysis was performed using multiple linear regression analysis. Based on the results of data analysis, it can be concluded that investment decisions have a significant positive effect on value, funding decisions have a significant positive effect on firm value, dividend policy has a significant positive effect on firm value, and profitability has a significant positive effect on firm value. Keywords: company value, investment decision, funding decision, dividend policy, profitab
PROFITABILITY OF FOOD AND BEVERAGES COMPANIES IN INDONESIA Kun Ismawati; Juni Trisnowati
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.v6i4.6642

Abstract

The effectiveness of good management can guarantee a maximum profit through sales and investment. Profitability is one of the tools to assess it. There are not many studies that highlight profitability as proxied by Return in Assets (ROA) and use independent variables in the form of Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), and Longterm Debt to Equity Ratio (LtDER). Some research about profitability proxied by ROA still showed different results among each other. The purpose of this study was to examine the effect of DAR, DER, and LtDER on ROA on food and beverage companies in Indonesia both partially and simultaneously. Data obtained from the Indonesia Stock Exchange (IDX) in the form of annual financial statements. The research sample included 36 time series data from 9 food and beverage companies during the period of 2016 to 2019. Data analysis using multiple linear regression, t-test, F test, and the coefficient of determination. The result of the study stated: 1) DAR has a negative significant effect on ROA, 2) DER has a negative effect but not significant on ROA, 3) LtDER has a significantly positive effect on ROA, 4) DAR, DER, and LtDER have significantly positive effect on ROA simultaneously. Those results illustrate that the higher ratio of DAR and DER will decrease ROA; on the contrary, the higher LtDER will increase ROA. Those results are important for stakeholders in their decision making process to maximize profits.
RETURN ON EQUITY HAS AN EFFECT ON DEBT TO EQUITY RATIO AND WORKING CAPITAL TURNOVER OF PROPERTY AND REAL ESTATE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) PERIOD 2018-2022 Yono Maulana Maulana; Maya Sari; Mega Yusdian Puteri
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.v7i4.12139

Abstract

This study aims to determine "The Effect of Debt to Equity Ratio and Working Capital Turnover on Return On Equity in Property and Real Estate Sub-Sector Companies Listed on the Indonesian Stock Exchange (IDX) for the 2018-2022 Period". The method used in this research is a quantitative method. The population in this study is the Property and Real Estate Sub Sector. Sampling technique with purposive sampling technique. The samples in this study were 14 companies within 5 years so that 70 observational data were obtained. The data analysis technique used is multiple linear regression analysis using SPSS 25 software. The results of this study indicate that there is a significant influence between the Debt to Equity Ratio variable on Return On Equity and the Working Capital Turnover variable which has no significant effect on Return On Equity. Simultaneously the Debt to Equity Ratio and Working Capital Turnover affect Return On Equity. Keywords: Debt to Equity Ratio, Working Capital Turnover, Return On Equity
FRAUD PENTAGON THEORY: INDICATION TOWARD FRAUDULENT FINANCIAL REPORTING ON NON-BANKING SECTOR Fera Tjahjani; Briantama Maulidza Rizky; Widanarni Pudjiastuti; Nawang Kalbuana
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.v6i3.6026

Abstract

This study aimed to analyze the influence of the five elements in fraud pentagon theory to detect an indication of fraudulent financial reporting. Fraud pentagon consists of pressure which is proxied by financial stability, financial target, and external pressure, opportunity which is proxied by ineffective monitoring and nature of the industry, rationalization which is proxied by change of auditor and total accrual ratio, a competence which proxied by change of director, and arrogance which proxied by CEO’s picture frequency. The indication of fraudulent financial reporting which is proxied by restatement serves as the dependent variable. This study uses purposive sampling to select a representative sample. The sample is 37 financial non-banking companies that were listed on Indonesia Stock Exchange during the period 2017-2019, resulting in 111 firm-observation. The collected data is analyzed using logistic regression. The results of this study show that all variables which consist of financial stability, financial target, external pressure, ineffective monitoring, nature of the industry, change of auditor, total accrual ratio, change of director, and CEO’s picture frequency do not have significant influent to the indication of fraudulent financial reporting.
THE EFFECT OF HUMAN CAPITAL INVESTMENT AND WORKFORCE IN THE FISHERIES SECTOR ON THE WELFARE OF THE COASTAL COMMUNITIES OF TANJUNGBALAI CITY, NORTH SUMATRA Ibnu Rizal Mubarok; Sri Ramadhani; Muhammad Ikhsan Harahap
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.v7i3.10919

Abstract

This research aims to assess the impact of investment in human resources and labor in the fisheries sector on the welfare of residents in Tanjungbalai City, North Sumatra. This research approach uses quantitative methods by collecting data through questionnaires to respondents. The results of the research show that investment in human resources has positive impact on welfare, which was confirmed by the t-test results with a significance value of 0.009 < 0.05. This indicates a significant influence, with an influence of 0.05 based on the coefficient. However, Labor does not have a significant impact on community welfare, as stated It can be seen from the t calculated probability value of 0.016 which is greater than 0.05 at the 5% significance level. Therefore,it can be concluded that labor does not have a significant effect on the welfare of coastal residents. Keywords: Human Capital Investment, Fisheries, Community Welfar
THE INFLUENCE OF THE USE OF INFORMATION AND ORGANIZATIONAL COMMUNICATION TECHNOLOGY ON THE PERFORMANCE OF VILLAGE APPARATUS IN PASIR DISTRICT EAST LAMPUNG SAKTI Aliyah, Hikmatul; Buchori, Buchori; Anhari, Ahmad
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.v8i1.12514

Abstract

For the development of public services, government organizations need to be able to create and enhance services. Resources are necessary for all organizations, including governmental and commercial ones, to accomplish their objectives. One organizational resource that is essential to reaching shared objectives is human resources. The public expects the government to provide quality services. Performance evaluations are given to employees. Village authorities in the Pasir Sakti District of East Lampung are among the staff members whose work is evaluated and in need of improvement in order to promote organizational performance. The degree of service provided by village government personnel is measured by their performance. "The Influence of Organizational Information and Communication Technology on the Performance of Village Officials in Pasir Sakti District, East Lampung" is the research's stated goal. Since the research is given as statistics, the author in this instance used a quantitative approach to perform the study. Keywords: Information Technology, Organizational Communication, Employee performance
THE IMPACT OF MONEY SUPPLY AND THE INFLATION RATE ON INDONESIA COMPOSITE INDEX: CASE STUDY IN INDONESIA STOCK EXCHANGE 2008-2017 Sumaryoto Sumaryoto; Anna Nurfarkhana; Tri Anita
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 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.v5i2.1189

Abstract

This research is a descriptive and explanative research on the impact of money supply and the inflation rate on Indonesia Composite Index or IHSG. This research tries to understand the factors affecting the composite stock price index of IHSG by studying Indonesia stock exchange in the period of 2008-2017. The result of this study shows that: 1) The Amount of Money supply has a significant effect on the IHSG. This is evidenced by sig 0.00 < 0.05 and Fcount of 35.467 with the determinant coefficient (R2) of 0.947. This means that 94.7% of the impact is determined to be the contribution of the independent variable (Amount of Money supply and Inflation Rate) together on the dependent variable (IHSG). While the rest (5.3%) is the influence of outside variables not examined in this research. 2) The Amount of Money supply has a significant effect on the IHSG, in accordance with the hypothesis. This is evidenced by sig 0.00 < 0.05 and tcount of 9.213 for the regression coefficient of 0.131 with a significance level of 5% and a significance value of 0.00 (smaller than the significance level of 0.05). 3) The inflation rate has no significant effect on the IHSG. This is evidenced by sig 0.277 > 0.05 and tcount of 1.195 for the regression coefficient of 0.336 with a significance level of 5% and a significance value of 0.227 (greater than the significance level of 0.05).
PRODUCT DIFFERENTIATION AND BRAND AWARENESS STRATEGIES IN INCREASING INTEREST IN BECOMING SHARIA BANKING CUSTOMERS Kartika, Neng Evi; Hardjadi, Dikdik; Gunawan, Wely Hadi
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.v8i1.11779

Abstract

Islamic banking is a type of financial institution whose activities are based on sharia principles which aim to be free from usury. In the development of attracting people to become sharia banking customers, there are obstacles, especially in the marketing sector. So an appropriate marketing strategy is needed, so that sharia banking can be accepted by the public. In this research, as a form of sharia banking to win the competition, a product must be created that is different from similar products, this difference is called product differentiation. Apart from that, companies need to raise public awareness of their existence with a positive and innovative impression through the products they offer. This research uses descriptive quantitative research with a sample size of 100 people. The results of this research show that together product differentiation and brand awareness influence interest in becoming a customer; (2) product differentiation has a positive effect on purchasing interest; (3) brand awareness has a positive effect on purchasing interest.
THE EFFECT OF INTRINSIC MOTIVATION AND SELF EFFICACY ON EMPLOYEE PERFORMANCE THROUGH WORK DEMAND AS INTERVENING VARIABLE Hendra Wijaya; Andhy Tri Adriyanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 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.v6i1.3862

Abstract

The objective of this research aims to determine the effect of Intrinsic Motivation and Self Efficacy on Employee Performance with Work Demand as Intervening Variable. The research location is in Demak Regency. The population used is the staff of the Education and Training Agency of Demak Regency. The sample was taken from 59 respondents. The research data came from two sources, namely primary data and secondary data. The research is quantitative research. The sampling method used a purposive random sampling technique. The collected data is then analyzed using Structural Equation Modeling (SEM) with Smart PLS software. The result of this study shows Intrinsic Motivation has no effect on Work Demand, Self-Efficacy has a strong positive and significant effect on Work Demand, Work Demand has a strong enough, positive and significant effect on Employee Performance, Intrinsic Motivation has a fairly strong positive and significant effect on Employee Performance, and Self-Efficacy has a significant and positive effect on Employee Performance.
ANALYSIS OF SEGMENTING, TARGETING AND POSITIONING STRATEGIES ON CONSUMER PURCHASE DECISIONS IN THE DIGITAL ERA Mery Berlian
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.v6i4.7061

Abstract

This study aims to test and analyze segmenting, targeting and positioning strategies for consumer purchasing decisions in the digital era. This type of research is quantitative research with causal associative relationship. The variables studied in this study are segmenting, targeting and positioning as the dependent variable and consumer purchasing decisions as independent variables. The subjects of this study were local fruit buyers in the city of Malang. The sample in this study were 100 respondents. The data analysis method used is validity test, reliability test, multiple regression analysis, F test, t test and dominant test. The results of this study indicate that the strategy of segmenting, targeting and positioning on consumer purchasing decisions in the digital era. These results explain that if the company wants to influence consumer purchasing decisions, the company should implement segmenting, targeting and positioning strategies, especially related to today's digital world where almost all consumers use it.

Filter by Year

2017 2025


Filter By Issues
All Issue Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025 Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025 Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025 Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025 Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7 No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7 No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022 Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6 No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6 No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6, No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6 No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6, No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022 Vol 6, No 3 (2022): IJEBAR Vol 6, No 1 (2022): IJEBAR Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021 Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021 Vol 5 No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021 Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020 Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4 No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020 Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019 Vol 4 No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 3, No 03 (2019): IJEBAR, VOL. 03 ISSUE 03, SEPTEMBER 2019 Vol 3, No 02 (2019): IJEBAR, VOL. 03 ISSUE 02, JUNE 2019 Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019 Vol 2, No 04 (2018): IJEBAR, VOL. 02 ISSUE 04, DECEMBER 2018 Vol 2, No 03 (2018): IJEBAR, VOL. 02, ISSUE 03, September 2018 Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 2018 Vol 2, No 01 (2018): IJEBAR, Vol. 02, ISSUE. 01, March 2018 Vol 1, No 02 (2017): IJEBAR, VOL. 01, ISSUE 02, December 2017 Vol 1, No 01 (2017): IJEBAR, VOL. 01, ISSUE 01, September 2017 More Issue