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Dewi Muliasari
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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
THE IMPACT OF THE INCREASE IN FUEL ON THE INCOME OF SMEs IN KARANGBESUKI KELURAHAN MALANG Risnaningsih Risnaningsih; Dyah Agustin Widhi Yanti; Poopy Indrihastuti; Agus Kusnanto
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.v7i3.8942

Abstract

Micro, small and medium enterprises (MSMEs) are one of the business fields that can develop and be consistent in the national economy. Micro, small and medium enterprises (MSMEs) are a good platform for job creation and can absorb a large number of workers, especially during a crisis, as well as in terms of their contribution to the formation of regional output growth. The aim of this research is to examine the impact of rising fuel prices on the income of micro, small and medium enterprises (MSMEs) in Karangbesuki Malang. In this study using quantitative methods, namely analyzing and interpreting the relationship between variables through accurate and up-to-date data according to the problems in this study using simple linear regression analysis. that the increase in fuel prices resulted in a corresponding increase in the prices of goods and services, hampered the public production process due to rising prices, as well as decreased public purchasing power and inflation. Thus, the increase in fuel prices will have a negative impact on the economy of the wider community. This has been proven in this study, where the results of the analysis of the research data (t test) show that the sig t value is smaller than the specified significance value (0.017
THE INFLUENCE OF OPERATIONAL CASH FLOW, LEVELS OF DEBT, AND FIRM SIZE ON EARNINGS PERSISTENCE (EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2019-2021) Damayanty, Prisila; Astuti, Dyah Puji
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.v8i1.12463

Abstract

This study aims to examine the effect of Operational Cash Flow, Debt Level and Firm Size on Earnings Persistence. The population used in this research is all Property and Real Estate Companies on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample in this study was 36 units using purposive sampling method. Testing the hypothesis in this study using multiple linear regression analysis using SPSS version 26. The results of this study indicate that Operational Cash Flow and Firm Size have a significant positive effect on earnings persistence, while the level of debt has no significant effect on earnings persistence and. Operational Cash Flow, Debt Level and Firm S simultaneously have a significant effect on earnings persistence. Keywords: Earning Persistence, Operating Cash Flow, Debt Level and Firm Size
The Influence of Financial Technology on the Financial Performance of MSMEs in Malang Erna Retno Rahadjeng; Sudarmiatin Sudarmiatin; Agus Hermawan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 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.v5i4.3827

Abstract

This study aims to determine the effect of using financial technology (Peer To Peer Landing, Risk and Investment Management, Market Aggregator and Payment Gateway) on the financial performance of SMEs in the city of Malang. This research is a quantitative research with the research population is the perpetrators of SMEs in the city of Malang. The analytical model used in this research is descriptive analysis, classical assumption test and multiple regression. The results showed that Peer To Peer Landing, Risk and Investment Management, Market Aggregator and Payment Gateway had an effect on the financial performance of MSMEs in Malang City. The results of the research are expected to be able to contribute to MSME actors who use fintech in carrying out their operational activities Keywords: financial technology, Peer To Peer Landing, Risk and Investment Management, Market Aggregator and Payment Gateway, financial performance.
DIRECT FOREIGN INVESTMENT DEVELOPMENT FROM EXCHANGE RATE AND GDP IN ASEAN PLUS THREE COUNTRIES Sahdha Prakasa; Wahyu Liana
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.v6i4.6719

Abstract

This study aims to determine the effect of interest rates, economic growth, GDP per capita and exports on foreign direct investment (FDI) in ASEAN Plus Three countries. The data used is secondary data from 2011-2020 obtained from the World Bank. The results of this study provide information to policy makers in monitoring capital inflows in terms of market transparency and highlight the importance of the stock market micro structure in assessing asymmetric information for ASEAN plus three countries.
THE INFLUENCE OF GROUP COHESIVENESS, PERSONALITY JOB-FIT, AND WORK STRESS ON TURNOVER INTENTION (BANK SUMUT SYARIAH KCP SIMPANG KAYU BESAR TANJUNG MORAWA) Bayu Prayogi; Yusrizal Yusrizal
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.v7i4.11532

Abstract

This research aims to determine the influence of group cohesiveness, personality job-fit, and work stress on employee turnover at Bank Sumut Syariah KCP Simpang Kayu Besar Tanjung Morawa. This research uses quantitative methods. This research uses a quantitative method with a questionnaire research instrument with multiple regression analysis tools. With the sampling method using totalsampling, with a population of 7 (seven) employees at Bank Sumut Syariah KCP Simpang Kayu Besar Tanjung Morawa. The results of the research show that the influence of Group Cohesiveness is not significant on turnover intention tcount < ttable 0.568 < 2.015 and the resulting significance value is 0.610 < level of significance 0.05. This means that the influence of Group Cohesiveness is not significant on turnover intention at Bank Sumut Syariah KCP Simpang Kayu Besar Tanjung Morawa, and the results of the research show that Job-Fit Personality has no significant effect on turnover intention tcount < ttable 0.159 < 2.015 and the resulting significance value is 0.884 < level of significance 0.05. This shows that Personality Job-Fit has no significant effect on turnover intention at Bank Sumut Syariah KCP Simpang Kayu Besar Tanjung Morawa, and the research results show that Job-Stress has no significant effect on turnover intention tcount < ttable 1.382 < 2.015 and the resulting significance value is 0.261 < level of significance 0.05. This shows that Work Stress does not have a significant effect on turnover intention at Bank Sumut Syariah KCP Simpang Kayu Besar Tanjung Morawa Keywords:Group Cohesiveness, Personality Job-fit, Work Stress, Turnover Intention of Bank Sumut Syariah Employees
Controlling Shareholder, Independent Commissioner, Board of Commissioner Characteristics, and Audit Committee on Tunneling Policy with Tax Avoidance as Control Variable Titik Dwiyani; Purnomo Purnomo; Poniman Poniman
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.v6i3.6147

Abstract

The aim of this research is to understand the affect of controlling shareholder, independent commissioner, board of commissioner characteristics, audit committee on tunneling policy with tax avoidance as control variable. The population and sample of the research is manufacture company of consumption good in industry sector which is registered in BEI in 2018 – 2020. The sample used stratified purposive sampling with 42 manufacture companies. Data analysis in this research used logistic regression analysis which is analyzed using SPSS 25. The result of coefficient determination test (Nagelkerke’s R Square) showed the value 35.2% and Goodness of Fit Test (Hosmer and Lemeshow Test) value showed 0.082. The result of logistic regression before putting control variable proved that controlling shareholder and commissioner characteristics affected positively significant, independent commissioner negatively significant, but audit committee proved unaffected on tunneling. The result of logistic regression after putting control variable of tax avoidance showed that controlling shareholder and commissioner characteristics variable were able to increase the significant affect on tunneling, but audit committee showed unaffected to tunneling and significant value decreased. However, independent commissioner did not change its signification. Keyword: GCG, controlling shareholder,tunneling, tax avoidance
ANALYSIS OF THE INFLUENCE OF LOCATION, INTEREST RATE, SERVICE, AND PROMOTION ON CUSTOMER DECISIONS IN LOAN MAKING (Studies at PT. BPR BKK Tegal City) Fidyah Yuli Ernawati; Arini Novandalina; Rokhmad Budiyono; Herwinda Nur Indah Sari
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.v6i4.6676

Abstract

Banks are intermediary institutions that collect funds and distribute them in the form of placements in earning assets. One of the productive assets that contributes the most to bank income is credit. Based on its use, credit is divided into three, namely: working capital credit, investment credit, and consumption credit. Working capital credit is a loan that is given to finance the working capital of a business. The purpose of this study was to determine the effect of location, interest rates, services, and promotions on credit decisions at PT. BPR BKK Tegal City. The population in this study were all credit customers of PT. BPR BKK Tegal City in August 2021 as many as 1087 customers. So that the obtained sample amounted to 100 respondents. The variable in this study is the independent variable (X) consisting of location, interest rates, services, promotions, and the dependent variable (Y) is credit decision making. Data collection method is done by distributing questionnaires. The method of analysis is the Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Testing. From the results of the study showed that the location variable did not have a significant effect on credit decision making with a significant value of 0.852 > 0.05. The interest rate has a significant influence on credit decision making with a significant value of 0.010 < 0.05. Service does not have a significant influence on credit decision making with a significant value of 0.225 > 0.05. Promotion does not have a significant effect on credit decision making with a significant value of 0.180 > 0.05. So that the statistical calculation shows that partially the interest rate variable has a significant influence on credit making decisions. Meanwhile, location, service and promotion do not have a significant influence on credit decision making. Location has no influence on credit decisions, a strategic, safe and comfortable location is something that must be considered. Interest rates have an influence on credit decision making, by providing the right interest rate it is expected to increase customer interest in taking credit. The service has no influence on credit decisions, friendly, courteous and satisfying service can make customers feel at home and want to return to doing transactions at the bank. Promotion has no influence on credit decision making. This is expected to contribute more to the increase in the number of credit customers at PT. BPR BKK Tegal City.
THE MODERATION ROLE OF EMPOWERMENT LEADERSHIP IN DIGITAL TRANSFORMATIONAL RELATIONSHIP TOWARDS ORGANIZATIONAL RESILIENCE Yuliana Sri Purbiyati; Vincentia Devina Setyawati; Monica Candra Tjahjono
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.v7i4.11663

Abstract

Organizational resilience is a worthy struggle for many organizations. With organizational resilience, the organization can actualize its organizational vision and mission. Apart from that, school organizations can provide learning services, train friendship between students, and provide a sense of security for students. This research was conducted in an elementary school at a foundation on the island of Java with a total of 120 parents of students. This study uses a quantitative approach. The data was processed using the SEM-PLS application. The purpose of this research is to determine the influence of digital transformational relationships on organizational leadership and determine the mediating role of empowering leadership on digital transformational relationships with organizational leadership. The consequence of this research show that digital transform has a constructive and significant sequel on organizational recilience. This research places empowering leadership as a moderating variable in the relationship between digital transformational and organizational leadership. The results found were that empowering leadership did not moderate the relationship between digital transformational and organizational leadership.
Mitigation The Impact of Pandemic through Micro Finance as Catalyst Enhancement Quality of Rural Community Human Resources Junaidi Junaidi; Sudewi Sudewi; Fauzi Fauzi; Citrawati Jatiningrum
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.v6i3.6609

Abstract

Pandemic condition affected village community and it turn out become difficulty in fulfill needs and also continue their activity. Quality of Human Resources and community human capital rural considered important one of the strategies carried out in lower poverty is with the microcredit program or the Grameen Bank program to Public country side. The purpose of this study for examine empirical relationship between several influencing factors to the level income with quality of human resources and gender equality effect. Study this is also examine the effect of micro credit to income economy Public countryside. Respondents in this study the customer of microcredit. Analysis method using relevant data quantitative with multiple linear regression. The findings show that the microcredit through the Grameen Bank program improves well-being village community welfare significantly. Keywords : Quality of Human Resources , Microcredit , Community Welfare
INFLUENCE LEADERSHIP STYLE AND WORK DISCIPLINE TOWARDS WORK PERFORMANCE EMPLOYEES Aspizain Caniago; Dharliana Dharliana
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.v6i4.7328

Abstract

This research was conducted to determine the influence of work discipline and leadership style on employee performance. The study was conducted at PDAM Tirta Griya Nata Cirebon with a total sample of 66 respondents. The determination of respondents selected through the Probability Sampling technique with the type of sample is Random Sampling. Probability sampling is a technique that provides an equal opportunity for each element (member) of a population to be selected as a member of the sample. The data analysis method uses validity, reliability, classical assumptions, regression analysis, as well as t-tests and F- tests processed through the IBM SPSS 23 (Special Package For Statistical Science) application. The results of the study partially showed that there was a significant positive influence of leadership style and work discipline on employee performance, simultaneously there was a significant positive influence of 27.5% between the variables of leadership style and work discipline on employee performance, and the rest was influenced by 72.5% by other factors. For PDAM Tirta Griya Nata Cirebon, it is important to pay attention to the leadership style given to employees and improve employee work discipline in order to create high employee performance and have a good impact on PDAM Tirta Griya Nata Cirebon

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