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Contact Name
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 INFLUENCE OF ADDITIONAL EMPLOYEE INCOME ON EMPLOYEE PERFORMANCE IN THE LAND OFFICE EAST LAMPUNG DISTRICT Fauzi, Fauzi; Aliyah, Hikmatul; Saputro, Joko
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.v8i1.12784

Abstract

Conceptually and empirically, measurement of staff performance and additional income is closely linked to the core tasks and functions of the work unit. Additional amount of income for civil servants is awarded based on the respective posts occupied by officials, both structural and functional. The research is aimed at finding out the impact of the employee income tax on the performance of employee farm office in East Lampung district. This research uses descriptive quantitative methods. The data collection technique in this study is a questionnaire with samples of 46 respondents using saturated sampling techniques. The data analysis technique used in this study is simple regression with the help of the SPSS 16 application. Conceptually and empirically, measurement of staff performance and additional income is closely linked to the core tasks and functions of the work unit. Additional Scale The results of this study suggest that the additional variable of employee income has a positive and significant impact on the performance of the employee of the land office of the East Lampung District. As for the correlation coefficient of 51.2%, while the remaining 48.8% was influenced by other factors that were not included in this study. Keywords: additional employee income, performance
The Role of Organizational Commitment as a Mediator in Work-Family Conflict and Organizational Culture on Turnover Intention Bekti Divayani, Naelin Dinda; Darmawan, Akhmad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 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.v8i2.13911

Abstract

The research method is non-probability sampling using a saturation sampling approach. A total of 280 non-medic employees from Purwokerto Privat Hospital participated as respondents in this study. Data collection was conducted through a questionnaire using the Likert scale to measure statement items related to the research variables. Data analysis utilized the SEM-PLS method, which is divided into two stages: an outer model evaluation to measure validity and reliability, and a structural model evaluation to test hypotheses and explain the relationships between variables. Results of this study states that work-family conflict has a positive effect on turnover intention, while organizational culture and organizational commitment have a negative and significant relationship with turnover intention. In addition, it was found that organizational commitment acts as mediator, connecting work-family conflict and organizational culture with turnover intentation. This research aims to provide a deeper understanding of how the conflict between work and family influences the desire to change jobs, with Organizational Culture as a factor that may alleviate its negative impact. Additionally, the study will elucidate the role of Organizational Commitment as a mediator in this relationship. It is expected that the findings of this research will offer insights to organizations in developing more targeted strategies to enhance employee well-being and reduce turnover rates, aligning with the long-term vision of organizational sustainability. Keywords: Organizational Commitment; Work-Family Conflict; Organizational culture; Turnover Intention
PERFORMANCE AS THE ANCHOR: MITIGATING THE IMPACT OF FINANCIAL RISK AND DISTRESS ON LQ45 STOCK RETURNS IN INDONESIA Khuzairina, Ina Laila; Miradji, Moh Afrizal; Estiasih, Soffia Pujdi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 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.v8i3.14203

Abstract

This research aims to analyze the influence of financial risk and financial distress on stock returns of companies indexed LQ45 on the Indonesia Stock Exchange during the 2019-2023 period, taking into account the moderation of company performance (ROA). This research uses three analysis models: a model without a moderating variable, a model with ROA as an independent variable, and a moderation model. Data was obtained from the LQ45 company's financial reports and analyzed using multiple regression. The research results show that interest rate risk has a significant positive effect on stock returns, while financial distress has a significant effect only in the model without moderation. The beta factor does not show a significant influence on stock returns in the three models. Company performance (ROA) does not moderate the influence of beta factors and interest rate risk on stock returns, but does moderate the influence of financial distress on stock returns. These findings provide practical implications for financial managers and investors to pay more attention to interest rate risks and financial distress conditions in making investment decisions. This research also adds theoretical insight into the role of company performance in moderating the influence of financial distress on stock returns. Suggestions for further research include expanding research variables, analysis in other sectors, and using different research methods for a more comprehensive understanding Keywords: interest rate risk, beta factor, financial distress, company performance, stock returns, LQ45
MARKETING STRATEGY TO INCREASE SALES VOLUME IN S-MART SUPERMARKETS Syamsuddin, Syamsuddin; Suriyanti, Suriyanti; Imaduddin, Imaduddin
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.v8i1.13274

Abstract

This study aims to investigate the marketing strategies employed by S-Mart Supermarket to boost sales volume. The research methodology utilized is a qualitative descriptive approach. Primary and secondary data sources were utilized, with data collection techniques including interviews, observations, and documentation. The data analysis involved descriptive analysis, focusing on the 4P Marketing Mix concept (Product, Price, Promotion, Place). Additionally, a SWOT analysis was conducted to assess strengths, weaknesses, opportunities, and threats. This was followed by the creation of a Cartesian diagram to determine the company's sales position. The analysis revealed that S-Mart Supermarket has strategies in place to increase sales volume. These strategies include: Product Strategy: Offering a wide range of products to meet diverse customer needs. Price Strategy: Implementing competitive pricing by reducing profit margins. Distribution (Promotion) Strategy: Utilizing various promotional media such as banners, billboards, and radio advertisements to inform customers about promotional offers and prize draws. Place Strategy: Providing excellent customer service, including organized product displays and aesthetically pleasing store layouts. Based on the internal and external analyses, along with the Cartesian diagram conducted at S-Mart Supermarket, it was determined that the company is currently in a Growth strategy phase. The decision moving forward involves developing the business by enhancing product quality and variety and increasing various forms of promotions.
THE INFLUENCE OF MOTIVATION AND OTHER FACTORS ON THE PERFORMANCE OF PERUM X HEAD OFFICE EMPLOYEES Tiara Amanda Putri; Syahrian Syahrian
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 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.v8i2.13802

Abstract

Employee performance is one very important aspect for a company or organization. Therefore, this study aims to examine the influence between employee performance with motivation, organizational culture, and work discipline on Perum X Head Office employees. This study used a questionnaire to collect data. The sample in this study were 85 employees. The sampling technique in this study used probability sampling method with simple random sampling technique through sample size using slovin formula. The data analysis method used is multiple linear regression. Data is analyzed by testing normality, classical assumptions, model tests, and hypotheses. The results of this research analysis show that motivation has no effect on employee performance while organizational culture, and work discipline affect employee performance. So that Perum X Head Office employees need to pay attention to the level of motivation, organizational culture, and work discipline as an effort to improve employee performance.
THE IMPACT OF THE COVID 19 PANDEMIC ON COMPANY FINANCIAL PERFORMANCE (Case Study of a Food & Beverage Company listed on the IDX) Wahdyan Sastria Mahrani; Triyono Triyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 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.v8i2.14545

Abstract

This study aimed to compare the financial performance of companies before and during the COVID-19 pandemic in the food & beverage sector for the period 2019-2020. The population in this study consisted of 30 companies in the food & beverage sector. The sample included 19 companies obtained through purposive sampling that met the research criteria. The results of this study indicated a significant difference in the profitability ratio measured by Return on Assets before and during the pandemic. However, the liquidity ratio, solvency ratio, activity ratio, and market ratio did not show any significant differences during the COVID-19 pandemic. Keywords: Covid 19 Pandemic, Liquidity, Solvency, Profitability, Activity, Market Ratio
THE INFLUENCE OF PERSONALITY AND ORGANIZATIONAL COMMITMENT AND WORK ENGAGEMENT TO EMPLOYEE SATISFACTION AND EMPLOYEE PERFORMANCE DPRD SAMARINDA CITY Fuad Fakhruddin; Zainal Ilmi; Gusti Noorlitaria Achmad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 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.v4i02.1049

Abstract

In this study involving Civil Servants in Samarinda City DPRD. In this study, to see the performance of employees used a sample of 82 respondents. The data analysis used by the author is the Structural Equation Model (SEM). Hypothesis testing is done by multivariate analysis carried out through the SmartPLS program. Data analysis through partial Least Square (PLS) is done through two stages, namely: First, Assessing the outer model or measurement model. Second, assess the inner model or structural model. The results showed that Personality had a positive influence on employee job satisfaction, organizational commitment had a positive influence on employee job satisfaction, work engagement gave a positive effect on satisfaction, Personality had a positive influence on employee performance, organizational commitment had a positive influence on employee performance, work engagement provide a positive influence on employee performance, job satisfaction has a positive influence on the performance of employees of the Samarinda City Regional Representative Council. Keywords: Personality, Organizational Commitment, Work Engagement, Job Satisfaction, Employee Performance
INTERNAL CONTROL SYSTEM IMPLEMENTATION AND FINANCIAL ACCOUNTABILITY: A STUDY ON BLUD PUSKESMAS IN WONOGIRI REGENCY Sutaryo, Sutaryo; Muhtar, Muhtar; Winarna, Jaka
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 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.v8i3.14133

Abstract

This study is an empirical research that aims to examine the role of Internal Control System (SPI) in overseeing the financial management accountability of BLUD Puskesmas in Wonogiri Regency. This research uses secondary data from the audit results of BLUD financial statement in 2022 and 2023. This research finds that the implementation of SPI at BLUD Puskesmas in Wonogiri Regency is quite adequate, although there are still several Puskesmas that are classified as inadequate. Empirical analysis shows that control activities, information and communication, and monitoring demonstrate a positive effect on the BLUD financial accountability. However, the role of the control environment and risk assessment is not yet optimum in maintaining accountability. This research provides several practical recommendations based on the empirical findings. BLUD Puskesmas in Wonogiri Regency needs to improve the quality of SPI implementation, especially in strengthening the control environment and improving risk assessment. BLUD Puskesmas in Wonogiri can recruit more human resources to reduce the burden of concurrent tasks, as well as ensure consistent implementation of financial management tasks and authority in accordance with the existing organizational structure. BLUD financial management personnels are also suggested to improve their competency through adequate training. Apart from that, information and communication as well as monitoring must be continuously improved by coordinating with BLUD’s upper offices in Wonogiri Regency, supported by the application of information technology. Finally, it can be expected that the quality of SPI can improve and become stronger in maintaining accountability in BLUD financial management.
THE EFFECT OF WORKLOAD AND JOB STRESS ON EMPLOYEE TURNOVER INTENTION Arnas, Yenni; Wibowo, Sandi Nasrudin; Maemunah, Siti
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.v8i1.12770

Abstract

This study aims to determine the Effect of Workload and Work Stress on Turnover Intention at PT. Sumber Alfaria Trijaya Tbk Plumbon Branch used in sampling is using probability sampling where this sampling technique provides equal opportunities for each element (member) of the population to be selected as a member of the sample. Methods in data collection using a questionnaire, while the analysis technique used is multiple linear regression. The results of this study indicate that there is a positive and significant influence between workload on turnover intention seen from tcount>ttable, namely 2.678 > 1.996. And there is the effect of work stress which has a positive and significant effect on turnover intention. It can be seen from tcount > ttable, namely 2,796 > 1,996.
WORK ETHIC AND TECHNICAL SKILL IMPROVE EMPLOYEE PERFORMANCE Rudi Santoso
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 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.v8i2.13114

Abstract

This study aims to produce a generalization of a phenomenon found during the research process by collecting various kinds of library source material. The variables used in this study are education, discipline (work ethic), and work (technical) ability to drive employee performance. This study uses a qualitative descriptive method with a literature study approach. The basic postulate (basic assumption) in this study is that higher education/training (as a hard skill competency) and discipline (as a soft skill competency) play a role in improving employee performance. This basic postulate or basic assumption is based on an empirical study of past research. The results of the study show the same symptoms where the level of education, discipline (work ethic as a manifestation of soft skills), and technical abilities (hard skills) can drive employee performance improvement.

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