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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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COMPANY SIZE AS A MODERATION VARIABLE OF SHARIA COMPLIANCE AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE (Study on Sharia Commercial Banks 2016-2021) Cahyani Islamiah; Mashudi Mashudi; Binti Nur Asiyah
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.v7i4.11018

Abstract

The purpose of this study is to examine The Influence of Sharia Compliance and Good Corporate Governance on the Financial Performance of Islamic Banks with Company Size as a Moderating Variable (Studies on Islamic Commercial Banks 2016-2021. Quantitative approach with Islamic Commercial Banks in Indonesia as a research object. A total of 48 samples originating from annual financial reports from 2016-2021 are used as a reference in processing data with the help of E-views 9 Software. The results showed that: Islamic Income Ratio and Profit Sharing Ratio variables partially have a positive and significant effect on financial performance. The Islamic Investment Ratio variable has no significant effect on the Bank's Financial Performance. Simultaneously the variables Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Good Corporate Governance together will improve the Bank's Financial Performance. Islamic Income Ratio, Islamic Investment Ratio and Good Corporate Governance variables which are moderated by company size do not affect the financial performance of Islamic commercial banks. Meanwhile, the Variable Profit Sharing Ratio, which is moderated by company size, has an effect on the financial performance of Islamic commercial banks. Keywords: Sharia Compliance, Good Corporate Governance, Financial Performance of Islamic Banks, and Company Size
EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON STOCK VALUE (Case Study on Technology Company BUMN Listed on the IDX Period 2018 – 2020 ) Bagus Yoga Saputra; Rukmini Rukmini; Sri Laksmi Pardanawati
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.v6i3.6089

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh, profitabilitas, likuiditas dan leverage terhadap nilai saham pada perusahaan teknologi BUMN yang terdaftar di BEI, baik secara simultan maupun parsial. Dalam penelitian ini, peneliti menggunakan data sekunder dengan metode analisis deskriptif, uji asumsi klasik (uji normalitas, uji heteroskedastisitas, uji multikolinearitas, uji autokorelasi) dan pengujian hipotesis menggunakan uji analisis regresi linier berganda, uji F, uji t, dan uji R². Berdasarkan hasil penelitian profitabilitas, likuiditas, dan leverage diperoleh Fhitung = 37,434 > Ftabel = 2,90, maka secara simultan variabel profitabilitas, likuiditas, dan leverage berpengaruh positif terhadap nilai saham, pada perusahaan teknologi BUMN yang terdaftar di BEI. Berdasarkan penelitian profitabilitas terhadap nilai saham diperoleh hasil dari t tabel = 1,688 > t hitung = 0,368 dengan signifikansi 0,106 > 0,05, maka dalam kasus ini profitabilitas tidak berpengaruh terhadap nilai saham. Berdasarkan penelitian likuiditas terhadap nilai saham diperoleh hasil thitung = 2,060 > ttabel = 1,688, dengan signifikansi t 0,021 < 0,05 maka dalam kasus ini likuiditas mempunyai pengaruh positif terhadap nilai saham. Berdasarkan penelitian leverage terhadap nilai saham diperoleh hasil thitung = 1,997 > ttabel = 1,688, dengan signifikansi t 0,001 < 0,05 maka dalam kasus ini leverage pengaruh positif dengan nilai saham. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Nilai Saham.
HOW MILLENIALS FIT IN HOTEL INDUSTRY AFTER THE PANDEMIC Oqke Prawira Triutama; Adestya Ayu Armielia; Chelsia Pranindyasari
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.v7i2.9564

Abstract

Before the pandemic, the hotel industry thrives worldwide. Hotel industry is a service-based and labor-intensive sector. Although many students pursue careers in the hospitality industry, they usually leave the industry within 6 years. Millennials are the population that currently dominates the workforce in the hotel industry, where the composition exceeds 50% among other generations in the workplace. Given the retention challenges facing the hotel industry, owners or managers need to know the ways in which they must be able to retain their millennial employees. This article investigates the extent to which the recruitment process, working environment conditions, and the information technology systems can influence millennial employees retain in the hotel industry. The validity test in this study was carried out twice on 40 samples by calculating the Pearson Product Moment correlation coefficient. The questionnaire was measured using a Likert scale. Multiple linear regression analysis was performed to test the effect of three independent variables on one dependent variable. The results show that the variables of the recruitment process, working conditions and environment, and the information technology have a significant positive effect on retaining employees.
CHARACTERISTICS OF ENTREPRENEURSHIP AND ENTREPRENEURIAL MOTIVATION ON BUSINESS SUCCESS AT STREET VENDORS AT AL-AKBAR MOSQUE SURABAYA Siti Samsiyah; Bisma Arianto; Bebyta Putri Hendriyanti
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.v6i4.7099

Abstract

This research was conducted with the aim of knowing the effect of entrepreneur characteristics and motivation on business success for street vendors around Al-Akbar Surabaya Mosque. The sample in this study amounted to 127 respondents, non probability sampling method was applied, and the sample type is purposive sampling using the slovin formula. The method of research by quatitative techniques using multiple linear regression analysis techniques. The characteristics of entrepreneurship partially positively and significantly affect the success of the business obtained a count value of 2,951 with a significant value of 0.004. Furthermore, entrepreneurship motivation partially positively and significantly affects the success of the business to obtain a count value of 6,670 with a significant value of 0.000. After that, in the results of the F test it is known that the characteristics of entrepreneurship and entrepreneurship motivation simultaneously have a positive and significant effect on the success of the business Keywords : Characteristics of Entrepreneurship, Motivation, and Business Success
THE DEVELOPMENT OF ENTREPRENEURIAL MODEL TO IMPROVE BUSINESS INDEPENDENCE SUSTAINABLE AT UNIVERSITY Suranto Suranto; Agus Marimin; Dewi Muliasari
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.v7i4.11160

Abstract

The aim of this research is to formulate the development of an entrepreneurial model to improve students business independence through workshop to equip entrepreneurial knowledge and internships to hone entrepreneurial skills. There were 40 students involved in this research as an experimental test, through workshop activities: business planning and analysis, business model canvas and MSME internship activities to hone skills through making business prototypes and marketing products for the students. Testing through a pretest and post-test is carried out through control group design field experiment approach. The result is goodness of fit model formulation which is able to increase students’ business independence. Keywords: competency, knowledge, skills, efforts, students
EFFECT OF LEADERSHIP AND ORGANIZATIONAL COMMUNICATION ON ORGANIZATIONAL CULTURE AND THEIR IMPACT ON EMPLOYEE PERFORMANCE AT PT. WIRA KHARISMA PROPERTY Siska Yunanti; Rizka Wahyuni Amelia; Lina Nofiana
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.v6i3.6384

Abstract

The purpose of this research is to know the partial and simultaneous influence of leadership and organizational communication to organizational culture, to know the influence of organizational culture on employee performance and to know the partial and simultaneous influence of leadership and organizational communication on employee performance.This research is associative with quantitative approach. Population in this research is all employees of PT. Wira Kharisma Property, while the sample used in this study as many as 100 respondents. Technique of collecting data by questionnaire, and technique of data analysis using instrument test, classical assumption test, path analysis, t test and f count test. The results showed, There is influence between leadership on organizational culture at PT. Wira Kharisma Property. This can be proved by the coefficient value of the path of 0.466 and the value of 5.499> t table 1.984 with significant 0.000 t table 1.984 with significant 0.002 F table 3.09 with significant 0.000 t table 1.984 with significant 0.000 t table 1.984 with significant 0.019 t table 1.984 with significant 0,000 F table 3.09 with significant 0.000
NON-GOVERNMENTAL ORGANIZATION FINANCIAL ACCOUNTABILITY: PERSPECTIVES ON MOTIVES FOR ACTION AND SOCIAL INTERACTION Anah Nurjanah; M. Irfan Tarmizi; Eva Herianti
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.v7i1.8548

Abstract

This study intends to analyze and describe the sociality experiences of employees of the Finance department, Director, Deputy Director and Manager of Research and Knowledge in managing institutions in order to achieve the principle of accountability through social interaction and the motives of their actions. This research method uses qualitative proximity to the phenomenological method of Schutz's sociology. Data collection techniques are carried out by interviews, observations and documentation. Interviews were conducted with six employees who worked at The Prakarsa. Observations are made unstructured. Documentation in the form of field notes, photos, information boards in each division containing financial reports and project budgets. Data analysis combines interpretive phenomenological analysis (IPA) techniques with Schütz's phenomenology. The data analysis stage includes coding (interpretation, condensation and categorization of themes) and analysis. The interpretation of the results uses the Schutz concept of sociality, namely social interaction and the motives of actions. The results of the analysis show that: first, the accountability process in financial management is carried out by employees. Employees who are actually individuals who position themselves as related actors in a social process in the world of work. In other words, this indicate that employees in achieving accountability for financial management through sociality in the motives of actions and social interactions. Second, the motives for actions carried out with an honest attitude in carrying out work, prudent in acting, innovative in work, facing internal and external challenges by presenting reports transparent finance, the importance of finding donors and submitting financial reports both to the public and internally. Meanwhile, social interaction is carried out with other parts and interested third parties. Because basically accountability establishes a connection to all parties related to the organization.
THE EFFECT OF PROFIT MANAGEMENT, TAX PLANNING, TAX AVOIDANCE ON COMPANY VALUE (EMPIRICAL STUDY OF BASIC AND CHEMICAL INDUSTRIAL MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2018-2021) Sarah Cantika Bestar; Prisila Damayanty
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.v7i4.12424

Abstract

This study aims to examine the effect of earnings management, tax planning, and tax avoidance on firm value. The population of this research is manufacturing companies in the basic and chemical industry sub-sectors that are listed on the Indonesia Stock Exchange (IDX) for 2018 – 2021. The sample for this study used a purposive sampling method so as to obtain a sample of 8 companies as research samples. This analytical method uses multiple linear regression analysis with SPSS 26. The results of this study indicate that earnings management and tax planning have no significant negative effect on firm value, while tax avoidance has a significant negative effect on firm value. And earnings management, tax planning and tax avoidance simultaneously have a significant positive effect on firm value. Keywords: earnings management, tax planning, tax avoidance and firm value
FINANCIAL TECHNOLOGY TREND: THE ANALYSIS OF FORWARDNESS SOCIETY IMPLEMENTING OF FINANCIAL TECHNOLOGY AT KEDIRI, 2020 Atik Tri Andari; Elmi Rakhma Aalin; Eti Putranti
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.v4i03.1327

Abstract

This study aims to examine the forwardness of society at Kediri implementing financial technology. This study used risk, financial technology facilities, and public interest as independent variables that affect community readiness. We did a survey to collect questionnaire data from 400 respondents. The results of this study provide empirical evidence that society at Kediri have been able to adapt financial technology. The risk factor for transaction errors can also be minimized by using financial technology, so society have tendency to implement financial technology
TEACHER PERFORMANCE REVIEWING FROM AUTONOMY, WORKLOAD AND JOB SATISFACTION THROUGH BALANCE OF LIFE AND WORK AS MEDIATION IN PRIVATE SCHOOL Chumaira Amalia Fadhilah; Bambang Mursito; Ida Aryati
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.v6i3.6685

Abstract

This research aims to determine the effect of the variables of autonomy, workload and job satisfaction on teacher performance through work-life balance in private schools.The research method uses a quantitative research design. In this study the population taken is the performance of teachers. Based on the information obtained, the total population is 63 respondents. The sample used was 63 respondents who came from a population called the saturated sample. The sampling technique used in this study is a saturated sampling technique. The data analysis technique used is the Partial Least Square (PLS) test. The results showed that the variables of autonomy, workload, and job satisfaction had a positive and significant effect on teacher performance through work-life balance. The results showed that the work-life balance variable had a negative and significant effect on teacher performance. Suggestions from this research, private schools must continue to increase the autonomy, workload, and job satisfaction that exist in the teacher through a balance of life and work, so that the teacher's performance will increase and be better than before. Keywords: Teacher Performance, Autonomy, Workload, Job Satisfaction, Work and Life Balance

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