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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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THE EFFECT OF INTERNAL CONTROL SYSTEM ON THE MANAGEMENT AND ACCEPTANCE SYSTEM OF INDONESIA SMART PROGRAM (PIP) IN MAN 1 BOYOLALI 2020-2021 Muslikah Muslikah; LMS Kristiyanti; Rukmini Rukmini
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.v6i3.6184

Abstract

Abstract: The purpose of this research was to determine the effect of the Internal Control System on the Management and Acceptance System for the Smart Indonesia Program (PIP) at MAN 1 Boyolali. The type of research uses quantitative methods. Data collection techniques using questionnaires. The data measurement scale with Likert scale. Data were analyzed using simple linear regression analysis with the help of SPSS program. The results of the coefficient of determination test show that 51.6% is influenced by the Implementation of the Internal Control System on PIP Management and Recipients, while the remaining 48.8% is influenced by other variables not included in this research model. Thus it can be concluded that the Internal Control System contributes to the Management and Receipt of PIP funds at MAN 1 Boyolali.
WORK MOTIVATION IMPROVEMENT THROUGH TRAINING AND EDUCATION DEVELOPMENT Nardi Nardi; Nita Rislawati; Sofia Ulfa Eka Hadiyanti; Bun Yamin
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.v6i4.6647

Abstract

This research was conducted at PT. Harmoni Mitra Utama in Samarinda City and aims to determine the effect of training and educational development on employee work motivation using SPSS 22.0. The population in this study were all employees of PT. Harmoni Mitra Utama Samarinda and the sample is a total population of 50 employees. This type of research is an explanatory research with the quantitative approach. The research method used is a form of explanatory survey method and conducted to answer the hypothesis that there is the influence of training and educational development on the work motivation of employees of PT. Harmoni Samarinda's main partner. The results of this study indicate that training has no significant effect on the work motivation of employees of PT. Harmoni Mitra Utama Samarinda, while the development of education has a significant influence on the work motivation of employees of PT. Harmoni Mitra Utama Samarinda. Education is an effort to prepare employees through educational activities. Training is a short-term educational process that is organized in learning knowledge and skills for certain goals.
IMPACT OF SERVICE LEADERSHP, REWARDING EMPLOYEE PERFOMANCE WTH JOB SATISFACTION AS AN INTERMEDIATE VARIABLE ( STUDY ON ECONOMIC ORGANIZATION EMPLOYEES IN CENTRAL JAVA ) Eldes Willy Filatrovi
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.v6i4.7250

Abstract

The cause of this have a look at changed into to identify and look at the effect of servant management, compensation, and process pleasure as intervening variables on worker performance. The populace of this have a look at changed into financial institution personnel in Central Java. The populace of this have a look at is running in banks in Central Java. The pattern for this survey consisted of one hundred respondents. Samples have been received primarily based totally on easy random sampling. SEM-AMOS changed into used because the information evaluation approach on this have a look at. The result is that praise no longer affects performance, process enjoyment definitely affects performance, servant management definitely affects performance, and praise definitely affects process enjoyment. This shows that servant management has a positive impact on work. joy. Keywords: Servant Leadership, Compensation, Job Satisfaction, Banker Performance
SOCIO-ECONOMIC JUSTICE IN THE QURAN'S PERSPECTIVE Mujahidin Mujahidin
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.v6i4.8916

Abstract

The purpose of the study is How is social justice in the perspective of the Qur'an, and how is the relationship of social justice in the perspective of the Qur'an and Pancasila. The Qur'an mentions the value of justice 78 times.2 With a variety of expressions in the Qur'an, among others, with wordsal'adl, al-qisth, andal-mizan. Al'adlwhich is called 28 times,al-qisthtried as many as 27 times, andal-mizancalled 23 times. The principle of the value of justice is an important concern in the order of human life. Research method using in this study Literature review, it is a systematic, explicit and reproducible method for identifying, evaluating and synthesizing works of research results and ideas that have been produced by researchers and practitioners. Literature review aims to make an analysis and synthesis of existing knowledge related to the topic to be researched to find empty space for research to be carried out. Result of the study Justice in WordsAl-Mizanin the Qur'an comes from the word wazan which means scales, therefore mizan is a tool for weighing. Justice in The Al-Qur'an commands to be fair in the process of law enforcement/judicial as well as threats to those who do not want to enforce the law. Justice is a basic principle in law so that Allah requires law enforcers to always punish fairly
ANALYSIS STRATEGY OF BREKSI CLIFF TOURISM DESTINATION DEVELOPMENT IN THE NEW NORMAL PERIOD Rini Raharti; Bimo Harnaji; Aditya Kurniawan; Dewi Puspitasari
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.v6i3.5918

Abstract

Sleman Regency is one of the regencies that is known to have a lot of potential in nature, tourism, and others, one of which is in Prambanan District, namely the Breksi Cliff tourist attraction. This research is descriptive qualitative with the aim of analyzing the strengths, weaknesses, opportunities, and threats of the Breksi Cliff tourism object and formulating a strategy for developing Breksi Cliff tourism objects. Data collection techniques were obtained through observation, interviews, and documentation conducted with the Department of Tourism, Breksi Cliff managers, and visitors. Analysis of the data to determine the strategy of developing a tourist attraction is carried out by a SWOT analysis. Based on the SWOT analysis, the following strategies can be developed: SO (Strength and Opportunities) strategy by 1) Involving the community in all development planning and fostering a sense of community ownership of tourism objects, 2) Increasing promotion through social media. WO (Weaknesses and Opportunities) strategy by 1) Making souvenirs of typical food for Breksi Cliff tourism 2) Increasing the ability of human resources by holding foreign language skills training. ST strategy (Strength and Treats) by 1) Maintaining health protocols for mutual convenience. WT (Weaknesses and Treats) strategy by 1) Maintaining Product and Service Quality to be able to maintain the level of consumer confidence.
EXPLORATION OF FOOD GREEN PRODUCT INDICATORS IN INDONESIA: STUDIES ON RESPONDENTS HAVING USED FOOD GREEN PRODUCTS Asep Rokhyadi Permana Saputra; Subarjo Subarjo; Raswan Udjang; Fety Rochyawati Qudrat Mulya
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.v6i4.3734

Abstract

The need for green products or green products is increasing, including food products. Along with the existence of global warming which results in vigilance for humans. The existence of green products currently still creates a paradigm confusion for the consensus. Consumer distrust, low knowledge, past experience, fluctuating income, cause confusion for consumers to consume green products. This research aims to find out how far the respondents of green product users are towards their perception of green products themselves. This research aims to find out how far the respondents of green product users are towards their perception of green products themselves.This research is an action research that explores the attitudes or perceptions of respondents who have used green products. Sample uses actidental sampling for 600 respondents in 6 provinces on Java island, namely Banten, DKI Jakarta, West Java, Central Java, East Java, and DI Yogyakarta. The analytical tool used is structural equation modeling with AMOS. All of the indicator of the green product are significant, except quality to has a tastier taste, green product to environment product, and green product to label of product, but the other indicators show that has significant, they are green product to safety, green product to price, green product to quality, green product to past experience, green product to healthy, safety to safer for animal, safety to free from added chemical substances, safety to free from genetic engineering, price to price according to the quality obtained, price to prices are more expensive than conventional foods, quality to have a higher level of freshness, environment product to better for environmental sustainability, past experience to rely on past experience rather than information about labels, health to maintain and increase endurance, health to has more nutritional content, label product to easy to read, and label product to accurate label. This indicates that the respondents did choose green products because of the needs of those who are aware of products that are healthy and environmentally friendly.
FRAUD PREVENTION THROUGH INTERNAL CONTROL AND MORAL SENSITIVITY (Case Study on a State Owned Bank) Rudi Ginting; Herman Sjahruddin; Amtai Alaslan; Deni Riani; Endah Prawesti Ningrum
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.v7i2.9065

Abstract

This research is motivated by increasing acts of fraud. This study aims to determine and analyze the effect of internal control and moral sensitivity on fraud prevention. This research is a quantitative research with a case study approach. This case study was conducted at State-Owned Enterprise Banks (BUMN) including Bank Mandiri, Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), and State Savings Bank (BTN). The sample in this study was 100 employees with the sampling technique the sample is random sampling. Data collection uses a questionnaire distributed via google form. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression using excel and SPSS. The results of this study indicate that 1) Internal Control has a positive and significant effect on Fraud Prevention, 2) Moral Sensitivity has a positive and significant effect on Fraud Prevention, and 3) Internal Control and Moral Sensitivity have a positive and significant effect on Fraud Prevention. The results of this study indicate that if a company wants to improve fraud prevention, the company must improve internal control and moral sensitivity.
FACTORS AFFECTING EARNING MANAGEMENT ON TRANSPORTATION CORPORATIONS IN INDONESIA Yenni Arnas; Suse Lamtiar; Zulina Kurniawati; Benny Kurnianto; Nawang Kalbuana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 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.v5i1.2170

Abstract

The management of earnings or Earnings Management defined as management activities for adjusting earnings according to specific objectives. Therefore, empirical evidence showing the impact of Institutional and managerial Ownership, intellectual capital, audit quality on income management is necessary. 14 transportation companies listed on the Indonesian stock exchange were surveyed in accordance with the research criteria. A purposeful sampling method collected data. The SPSS 23 application tests the multiple linear regression hypothesis. Of the variables used in this study, only intellectual capital has a positive impact on profit management and can be used as one of the indicators in future research to measure income management actions.
STUDY OF TAXPAYER'S COMPLIANCE WITH TAX KNOWLEDGE AS INTERVENING VARIABLES IN THE PATAMA TAX SERVICE OFFICE
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.v6i4.6703

Abstract

Taxes play a vital role in the life of the state, especially in the implementation of development. This is because taxes are the main source of state revenue to finance all costs, including development expenditures.The government seeks to obtain funding from within the country instead of foreign debt to realize national development. The government collects state revenues in order to succeed in national goals, namely through increasing sources of state revenue so as to create domestic financial independence. State revenue is included in the revenue component in government accounting. State revenue comes from non-tax state revenues (PNBP) and central taxes. The mainstay sector that plays the dominant role in providing the largest contribution to state revenue is tax revenue. The largest proportion of national income comes from taxes paid by citizens. The following research uses primary data. Sugiyono (2016) states, primary sources are sources that directly provide data to data takers. The population of this research are all taxpayers of KPP Pratama. The following study uses a sampling technique with non-probability sampling with convenience sampling. Convenience sampling is a sample selection technique based on population elements whose data is easy to obtain, namely those who are willing to be respondents as samples Keywords: Tax Services, Tax Socialization, Tax Knowledge, Taxpayer Compliance
THE EFFECT OF PROFITABILITY MEDIATION ON INCREASING COMPANY VALUE THROUGH CORPORATE SOCIAL RESPONSIBILITY Mahdi Mahdi; Irwan Moridu; Teguh Setiawan Wibowo; Andrew Shandy Utama; Iwan Adinugroho; Amalia Amalia
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.v7i1.8414

Abstract

This research is motivated by the importance of corporate value as an indicator of prosperity for shareholders. This study aims to identify and analyze the effect of mediating profitability on increasing firm value through corporate social responsibility. The population of this study are all manufacturing companies listed on the IDX for 2019-2021. Using the purposive sampling technique, a sample of 15 companies was obtained. The measurement of the profitability variable uses an indicator from Hartono (2018), namely Return on Equity (ROE). The measurement of corporate social responsibility variables uses seven indicators from Sembiring (2005), namely environment, energy, occupational health and safety, workforce, products, community involvement, and the general public. The measurement of firm value variables uses indicators from Weston and Copeland (2008), namely the Price Earning Ratio (PER). The collected data were then analyzed using descriptive statistics, inferential statistics, and regression analysis. The results of this study indicate that 1) Corporate Social Responsibility has a positive and significant effect on firm value, and 2) Profitability is able to mediate the effect of Corporate Social Responsibility on firm value. The results of this research indicate that if the company wants to increase the value of the company, the company must increase Corporate Social Responsibility and be strengthened by Profitability.

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