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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
 144   145   146   147   148 
BOOK TAX DIFFERENCES, OPERATING CASH FLOW, LEVELS OF DEBT, AND PERSISTENCE OF EARNINGS Nurdina Nurdina; R Yudi Sidharta; Soffia Pudji Estiasih; Salsabila Abidah
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.v7i2.9156

Abstract

One part of the report that gets a lot of attention from internal and external parties of the company is information about profits. Quality profit information will help interested parties in policy making. This study aims to analyze the role of book tax differences, operating cash flow, and debt levels on earnings persistence. The research population is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2018-2020 period, totaling 51 companies. The sample in this study amounted to 14 manufacturing companies in the consumer goods industry sector using a purposive sampling technique. The results in this study indicate that book tax differences affect earnings persistence, operating cash flow does not affect earnings persistence, and debt levels do not affect earnings persistence in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange.
ANALYSIS OF ECONOMIC GROWTH AND EXPORT DEVELOPMENT OF BANGKA BELITUNG ISLANDS Jufri Sani Akbar; Nadia Sri Rezeki
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.v5i4.3935

Abstract

Economic growth is one indicator to measure that an area is prosperous and prosperous, while exports are one of the efforts to increase economic growth. Indonesia's economic growth in Quarter III-2021 grew by 3.51 percent when compared to Quarter III-2020 (y-on-y), and the development of Indonesia's export value in September 2021 reached US$ 20.60 billion, down 3.84 percent compared to exports in August 2021. With national conditions that will affect regional economic growth, the Bangka Belitung Islands Province's economic growth rate at the end of 2020 has decreased by negative 2.30% and the value of nomigas exports is negative 8.96%. By using a regression analysis tool, it is found that economic growth for the 12 quarters of the period 2018 to 2020 is positively correlated with export developments, which is 0.247 positive. The correlation value is in the low or weak category. Meanwhile, the effect of exports on economic growth is 0.061 or 6.1%. Efforts to increase economic growth can apply the theory of economic growth, implement strategies to increase exports, because there is a strength possessed by the Province of the Bangka Belitung Islands in the form of production factors. Keywords: Economic Growth and Export Development.
ANALYSIS OF THE INFLUENCE OF RELATIONSHIP TERMINATION COST, ORGANIZATIONAL COOPERATION ON THE ADAPTATION OF NEW HABITS IN THE PANDEMIC Cahya Purnama Asri
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.v6i3.6203

Abstract

This study examines the Analysis of the Effect of the Relationship Termination Cost, Organizational Cooperation on the Adaptation of New Habits during the Covid 19 Pandemic. This research was conducted on the Industry in Yogyakarta, the sample used in this study was 80, and the analytical tool used was SPSS software as the tool. Is there a positive influence between Relationship Termination Cost on adaptation, is there a positive influence Relationship Termination Cost on organizational cooperation, is there a positive influence between Relationship Termination Cost on adaptation through organizational collaboration as a mediator in the industry in Yogyakarta
The Influence of Fintech Usage and Financial Literacy on The Performance of MSME with Digital Marketing as The Moderating Variable Ulan Dari Daulay; Rukiah Lubis; Budi Gautama
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.v7i1.8256

Abstract

Improving the performance of MSMEs is an important topic to discuss for the success and sustainability of a business. This study aims to examine the effect of using fintech and financial literacy on the performance of MSME firms in the city of Padangsidimpuan, with digital marketing as the moderating variable. This study uses a quantitative approach using the Structural Equation Model (SEM) method with the Partial Least Squares (PLS) alternative. The population of this research is UMKM in Padangsidimpuan City. The sample in this study consisted of 142 SMEs using the Slovin formula. The results of the study show that: (1) the use of fintech has a positive and significant effect on the performance of MSME companies (2) financial literacy has a positive and significant effect on the performance of MSME companies (3) digital marketing has a positive and significant impact on MSME business performance (4) Digital marketing amplifies the impact of fintech deployment on MSME business performance (5) Digital marketing mitigates the impact of financial literacy on MSME business performance. Keywords: Fintech, Financial Literacy, Digital Marketing, Business performance, MSMEs
EMPLOYEE PERFORMANCE STUDY DEPARTMENT OF PUBLIC WORKS AND SPATIAL PLANNING BANJARNEGARA DISTRICT Anna Probowati; Dewi Shanti Nugrahani
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.v6i3.6425

Abstract

This study aims to determine the effect of simultaneously (simultaneously) or partially thevariables of motivation, discipline, compensation and work environment on the performance of the Public Works and Spatial Planning Office of Banjarnegara Regency. This research method uses descriptive quantitative research design. The population is employees who work in the Department of Public Works and Spatial Planning, Banjarnegara Regency, amounting to 198 people. The sampling technique used in this study was simple random sampling with a sample size of 81 respondents. Collecting data by using a questionnaire. The data analysis technique used is statistical analysis, namely multiple linear regression test, F test, t test, and the coefficient of determination. The results of the study indicate that motivation, discipline, compensation and work environment partially and significantly affect the performance of the Public Works and Spatial Planning Officers of Banjarnegara Regency. Suggestions from this research, employees of the Public Works and Spatial Planning Office of Banjarnegara Regency continue to improve motivation, discipline, compensation and the existing work environment, so that employee performance will increase and be better than before. Keywords: Performance, Motivation, Discipline, Compensation, Work Environment
THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS AND WOMEN ON BOARD ON FIRM PERFORMANCE: AN ANALYSIS OF INDONESIAN MANUFACTURING FIRMS Adeviani Fiardhani; Payamta Payamta
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.v6i4.6693

Abstract

Abstract The failures of several global companies caused by alleged financial statements fraud has created the awareness for the need of producing a quality of corporate financial reporting. Thus, the failures of several global companies reinforce the view that there is a critical need to improve the quality and reliability of the corporate financial systems through corporate governance in developed and emerging countries. This study aims to examine the characteristics of the audit committee and women on board on firm performance of manufacturing companies in Indonesia from 2019 – 2021. In order to investigate characteristics of the audit committee and women on board on firm performance of manufacturing companies in Indonesia, the dependent variable is firm performance (ROA, ROE, and Tobin’s Q). The independent variables in this research are audit committee characteristics (ACC), and women on board (WOMEN). Last, the moderating variables is family ownership (FAMILY). The result show that there is positive effect of ACC and WOMEN on firm performance. In addition, this result indicates that audit committee characteristic in family and non-family firm its different. This research is to provide further enrichment related to the problem of inconsistency in the relationship between audit committee characteristics and firm performance, especially there are not many such research in emerging countries such as Indonesia, especially regarding to the existence of strong family ownership in Indonesia companies. Keyword: Audit Committee Characteristics, Women on Board, Family Ownership, Firm Performance
VOSMIL: DIGITAL WEBSITE APPLICATION PLATFORM INNOVATION AS A MEDIA FOR RECORDING OF UMKM KONCONE NGEMIL FINANCIAL REPORTS Labbaika Dwi Ayu Rahmawati; Elsa Pudyaningrat
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.v6i4.7253

Abstract

Financial reports are one of the important factors in running every business. Financial reports can be used as a reference for determining future economic goals. As is the case with the Koncone Ngemil UMKM business sector where financial reports are very well cared for, but their financial records use the manual method, namely by using large and striped notebooks. The use of notebooks as a means of recording financial reports is prone to damage, inaccuracy, and recording errors that can affect the validity of existing financial reports. So that innovation is needed in the form of a digital website application that can be used as a medium for recording their financial reports, the application is VOSMIL. This study aims to determine the effectiveness of using the VOSMIL digital website application for UMKM Koncone Ngemil in recording financial reports. The research method used is a descriptive method, which describes, describes, and compares data. The data collection technique is qualitative through secondary and primary data. After the data is collected, it is then analyzed using SWOT. The results of this study indicate that the use of the VOSMIL digital website application can provide benefits and is effective in recording financial reports for UMKM Koncone Ngemil. Keywords: Financial Reports, Accounting, UMKM, Digital Website Applications
IMPLEMENTATION OF AHP-TOPSIS AS A SUPPORT FOR MAKING DECISIONS ON MICRO BUSINESS FUNDING IN SAMBAS REGENCY Noerul Hanin; Della Zaria; David Jordy Dhandio; Dadan Kusnandar
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.v7i1.8705

Abstract

The economy is one of the fields affected by the Covid-19 pandemic in the world, including Indonesia. One of the drivers of the economy in Indonesia is Micro, Small and Medium Enterprises (MSMEs). Among the three types of businesses, micro-enterprises contribute the most to Indonesia's Gross Domestic Product. Therefore, an analysis of the decision support system for financing micro-enterprises in Indonesia is carried out. This study aims to determine the application of decision support methods in selecting micro-enterprises that are entitled to receive grants and appreciation for developing their business. The choice of Sambas Regency as the case study location was due to the good development of micro-enterprises and one of the front lines in exporting products to other countries. The method used is a collaboration between the Analytical Hierarchy Process (AHP) method and the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). Through the process of weighing the criteria with AHP and several stages with TOPSIS, the results are obtained in the form of preference values and sequences of micro businesses that are eligible to receive funds. For the category of grants, it was found that the most feasible business to be financed was Roemah Jamoer Ikram, while for the category of appreciation funds, the most feasible business to be financed was Amplang 9. Thus, the analysis of supporting micro business financing using the AHP-TOPSIS method was successfully carried out with the output in the form of micro business rating results.
THE INFLUENCE OF BPK-RI'S AUDIT FINDINGS IN ORDER TO DETERMINE THE AUDIT OPINION ON THE FINANCIAL STATEMENTS OF THE MINISTRY / INSTITUTION AND THE GENERAL TREASURER OF THE STATE OF THE REPUBLIC OF INDONESIA Riffo Erlina; Rina Trisnawati; Fatchan Ahyani
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.v6i3.6379

Abstract

This study aims to obtain empirical evidence regarding the considerations that determine (Financial Audit Agency of Indonesia) BPK RI's audit opinion on the financial statements of ministries/agencies and the state general treasury. The study was conducted on 84 ministries/agencies and the State General Treasurer whose financial reports have been audited by BPK RI in the 2015 to 2020 financial year, with a research sample of 504 financial statements of ministries/agencies and the State General Treasurer in Indonesia. The analytical method used is ordinal logistic regression. The results showed that the weaknesses of the internal control system were proxied by the number of findings of weaknesses in accounting and reporting controls (SP1) and non-compliance with statutory provisions which were proxied by the number of findings of non-compliance with statutory provisions that resulted in state losses (KP1) had a negative effect on opinion. Audit, while the other criteria for forming an audit opinion have no effect on the audit opinion.
EMPLOYEE PERFORMANCE REVIEWING FROM COMMUNICATION, WORK ENVIRONMENT AND STUDY COMPENSATION AT PT BINTER JET KARANGANYAR Jeffrey Saputra; Eny Kustiyah; Bambang Mursito
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.v6i4.7480

Abstract

Developments economy and human resources are important values for a company. Companies can to improve and make plans about each other's performance to reach purpose of companies. The existence of research with the aim of looking at the effect of communication, work environment, and compensation on employee performance. Descriptive quantitative is used in research. Non-probability sampling was used in this study with a saturated sample method of 60 respondents. The analysis is multiple linear regression. The result is that communication has a positive effect on the performance of an employee, the work environment has a positive and significant influence on the performance of an employee and compensation has a positive and significant effect on an employee's performance.Meanwhile, the value of the coefficient of determination (R2) is known to be 31.8%, which means that employee performance is influenced by communication, environment, and compensation, then 68.2% is explained by other factors. Keywords: Employee performance, communication, work environment, compensation

Page 146 of 215 | Total Record : 2142

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