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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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COMPARATIVE SOUNDNESS OF COMMERCIAL BANKS STATE-OWNED AND NATIONAL PRIVATE BANKS BASED ON RBBR Rd Ayu Puspitarini; Nunung Aini Rahmah
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.v7i4.11635

Abstract

The soundness of banks is a critical issue to research because they serve as the backbone of a nation's economy. A bank's success in adhering to applicable regulations, executing risk management, and following the precautionary principle can be assessed by measuring the soundness level of the bank. The purpose of this study is to determine how, using the RBBR approach, the soundness levels of state-owned and national private commercial banks differ, as measured by four indicators: Risk Profile, GCG, Earnings, and Capital for the years 2018–2022. Purposive sampling was used to choose the research sample. This research was conducted by analyzing the Mann-Whitney U Test. The analysis results show that in the 2018-2022 period, there is a significant difference between the soundness of state-owned conventional commercial banks and national private conventional commercial banks in the Capital aspect. Besides, there are no significant differences in the elements of Risk Profile, GCG, and Earnings. It is hoped that this research can help bank management evaluate the implementation of risk management, GCG principles, earnings, and capital so that they can continue to compete with other bank groups.
THE INFLUENCE OF ISLAMIC LEADERSHIP AND ORGANIZATIONAL CULTURE ON EMPLOYEES PERFORMANCE OF AGENCY SHARIAH FINANCE Efrina, Lisa
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.v8i1.10998

Abstract

Competition in the increasingly fierce of globalization era requires agencies or companies to continue to improve their performance in improving the performance of their employees by creating a pleasant and equal work environment between members of the organization. This research aims to examine the influence of Islamic leadership and organizational culture on employee performance. This research was conducted at sharia multi-finance company. The sampling method in this research is the saturated method. sampling of 35 respondents. Data analysis used the SPSS program with multiple regression analysis. The research results show that Islamic leadership has a positive influence on employee performance. What leaders do becomes an example and model for their subordinates. Leadership also requires the totality of its subordinates to work optimally to support maximum performance improvement. Leaders have also shown the same attitudes, thoughts and work patterns, while the organizational culture has not. affect employee performance. because the indication is that every employee is still guided by the old culture without disrupting performance. Furthermore, Islamic leadership and organizational culture variables simultaneously have a positive effect on employee performance. This variable does have a strong relationship. Organizational culture will not be created without a leader who is of course followed by organizational members.
LITERATURE REVIEW: LAW ENFORCEMENT'S ROLE IN ACCELERATING TAXPAYER COMPLIENCE ESCALATION Sari, Vanisa Ratna; Okfitasari, Antin
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.v8i3.15099

Abstract

This research aims to find out how far the effectiveness of law enforcement in Indonesia can increase taxpayer compliance so that it can increase state revenues in the field of taxation, and find out more about the law enforcement process that occurs in Indonesia. The existence of consistent tax law enforcement is one way for taxpayers to comply with tax regulations so that it can influence the state's income from the tax sector. The type of research used by researchers in this research is descriptive research. This type of descriptive research is used to describe the relationship between taxpayer compliance, tax audits, and tax collection on tax revenues in Indonesia. The method used in the data collection stage is literature study. Literature studies are carried out by collecting and analyzing data from various relevant literature sources such as scientific journals, books, research reports and tax regulations. The conclusion from this research is that taxpayer compliance and tax audits have a positive effect on tax revenues. Keywords: Law Enforcement, Tax Audit, Tax Revenue, Tax Payer
EXPLORING IMPULSE BUYING TRIGGERS : A COMPREHENSIVE INVESTIGATION OF VISUAL MERCHANDISING, PRODUCT DIVERSITY, AND HEDONIC SHOPPING MOTIVATION AT MR. DIY JEPARA STORE Safitri, Hera Yuliana; Arifin, Samsul
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.v8i1.12466

Abstract

This research intends to figure out the influence of visual merchandising, product diversity, and hedonic shopping motivation on impulse buying among visitors to the Mr. DIY Jepara store. This study employs a quantitative approach, utilizing a questionnaire as the research instrument and employing a double regression analysis tool. The sampling method applied is accidental sampling, involving a total of 96 respondents. The analysis of data is conducted through quantitative means, utilizing the SPSS 26 program. The research findings indicated that visual merchandising (X1) exerted a partially positive and significant impact on impulse buying behavior among visitors at Mr. DIY Jepara's store. The variety of products (X2) demonstrated a partially positive and significant effect on the impulsive buying tendencies of visitors to Mr. DIY Jepara's store. Additionally, hedonic shopping motivation (X3) was found to have a partially positive and significant influence on impulsive buying behavior among the store's visitors. When considered collectively, the three independent variables collectively exhibited a positive and significant impact on impulsive buying among visitors at Mr. DIY Jepara's shop.
FINANCIAL STATEMENT ANALYSIS AS A TOOL FOR FINANCIAL PERFORMANCE ASSESSMENT (STUDY OF MULTI-BUSINESS COOPERATIVES IN DUKUH MENANGGAL SUB-DISTRICT, SURABAYA) Siti Samsiyah; Yuli Kurnia Firdausia
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.v7i4.11744

Abstract

This research aims to determine the financial performance of the Multi-Enterprise Cooperative in the Dukuh Menanggal district of Surabaya in 2018 - 2022 using the Trend Common Size Financial Statement Method and financial ratio analysis. The object used in this research is the analysis of financial reports for five years, namely 2018 - 2022. Multi-Enterprise Cooperative, Dukuh Menanggal sub-district, Surabaya a. The population in this study is the entire financial report of the Multi-Purpose Cooperative, Dukuh Menanggal sub-district, Surabaya. The sample is a portion of the financial report from the Multi-Purpose Cooperative, Dukuh Menanggal sub-district, Surabaya financial report in 2018 - 2022. The data analysis method in the financial report is used to measure, know, describe, determine and compare the proportions of the items in the report balance sheet, profit and loss and cash flow. The results of the Common-size analysis show that short-term financial conditions seen from the percentage of current liabilities to total liabilities tend to increase. As well as showing the condition of business results seen from the Net profit, it shows that the percentage of net profit to revenue tends to increase. Overall, the financial performance of the Multipurpose Cooperative, Dukuh Menanggal subdistrict, Surabaya is in good condition
EXPLORING THE IMPACT OF DEVELOPMENT TALENT, SALARY AND REWARD, THE EFFECT OF MANAGERS, AND ORGANIZATIONAL STRUCTURE ON JOB SATISFACTION AND EMPLOYEE PERFORMANCE" IN RWANDA TELECOMMUNICATIONS INDUSTRY: A CASE OF MTN RWANDA (Mobile Telephone Network) Leandre Mushinzimana; Angela Teressia; Sapta Dwikardana
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.v8i2.13124

Abstract

In recent years, the issue of employee performance has become crucially important to the development and achievement of organizational goals and objectives. This study investigates the elements influencing job satisfaction to enhance employee performance at MTN Rwanda and establishes relationships between the independent variable, mediator variable (job satisfaction), and supportive employee performance. The primary tool for collecting data for this study will be questionnaires. We will review theoretical and empirical studies to identify the variables that could affect employee performance. Purposive sampling involved 198 selecting from (subordinate, lower management, middle management and senior management). The study will employ quantitative methodology to analyze the variables using the SMART PLS software. The findings of this research are several. First, salary and reward have a positive and significant influence on employee performance in Rwanda's telecommunications industry. Second, the development of talent has no significant effect on employee performance. Third, the impact of managers has no significant effect on employee performance. Fourth, organizational structure has a positive and important influence on employee performance. Sixth, job satisfaction does mediate the relationship between (the development of talent, salary and reward, the effect of managers and organization structure) and employee performance.
TECHNOLOGY ACCEPTANCE MODEL (TAM): THE EFFECT OF FINANCIAL LITERACY ON EFFECTIVENESS OF USING QRIS ON MSME OWNERS IN INDONESIA Vebrillia Santoso; Romauli Nainggolan
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.v7i4.11550

Abstract

The purpose of this research is to analyze the impact of Financial literacy to the effectiveness of using QRIS that Technology Acceptance Model (TAM) as moderation variable, study on MSME owners in Indonesia. This research is quantitative and involves 3 variables. The independent variable is Financial literacy, the moderating variable is Technology Acceptance Model (TAM) and the variable dependent is the Effectiveness of using QRIS. The data analysis technique for this research uses Structure Equation Modeling (SEM). The sample for this research was determined using purposive sampling, with the sample criteria being MSME owners using QRIS in micro businesses in 4 (four) cities in Indonesia. A total of 204 MSME owners using QRIS participated in the research, coming from the cities of Medan, Bali, Makassar and Bali. The research instrument used a questionnaire distributed to MSME owners. The results of this research reveal that financial literacy has a positive effect on the effectiveness of using QRIS for MSME owners in Indonesia. Second, TAM can neither strengthen nor weaken the influence of financial literacy on the effectiveness of using QRIS for MSME owners in Indonesia.
EXPLORING THE INFLUENCE OF HEADMASTER LEADERSHIP ON TEACHER PERFORMANCE AT MI AL-KARIM: MEDIATION BY WORK MOTIVATION AND ORGANIZATION CLIMATE Muchammad Imam Chambali; Edy Sulistiyawan; Moch. Munir Rahman
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.v8i2.13876

Abstract

This study aims to examine the influence of democratic leadership style, work motivation, and organization climate on teacher performance at MI Al-Karim Surabaya. The research method used is Structural Equation Modeling (SEM) with Partial Least Squares (PLS) as the data analysis tool. Data collection was conducted through questionnaires distributed to 41 teachers at MI Al-Karim Surabaya. The results of the analysis show that democratic leadership style has a positive effect on teachers' work motivation and organization climate. However, democratic leadership style does not have a direct effect on teacher performance. Work motivation also does not have a direct effect on teacher performance, but organization climate has a positive effect on teacher performance. Additionally, organization climate mediates the relationship between democratic leadership style and teacher performance.
THE STUDY OF SACRIFICE AND CUSTOMER SATISFACTION THAT INFLUENCE CUSTOMERS’ REPURCHASE INTENTION AT NOODLE RESTAURANT Sugianto, Martin Julian; Wibisono, Yogi Yusuf
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.v8i3.13909

Abstract

According to the Minister of Industry and the Central Statistics Agency, the food and beverage industry or business has contributed 1.2 quadrillion or 6.32% of Indonesia's total economic income in 2022. There are many food businesses spread across Indonesia, one of which is Restaurant X. The problem found was that there was a decrease in revenue at Restaurant X’s income starting from 2020 to 2023, causing difficulty in achieving targets every month. The purpose of this research is to identify and analyze the key factors that influence customer repurchase intentions at Restaurant X. The decrease in revenue occurred due to a decrease in the number of customers. Therefore, the purpose of this study is to determine the factors that can influence customer repurchase intentions at Restaurant X. In the research there are several variables, namely service quality, food quality, sacrifice, and customer satisfaction. Data collection was carried out using a questionnaire with a sampling technique in the form of convenience sampling. Data processing was carried out using the PLS-SEM (Partial Least Square-Structural Equation Model) method. This research succeeded in proving that service quality, food quality, and sacrifice influence customer satisfaction which then influences repurchase intention.
THE ANALYSIS OF THE WORKING CAPITAL LOAN (WCL) IN MANUFACTURING SECTORS IN BANTEN PROVINCE Prabowo, Sakti; Akhmadi, Muhammad Heru; Solikin, Akhmad
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.v8i1.11923

Abstract

The manufacturing sector is one of the economic sectors that plays a crucial role in economic development in Banten Province. This study aims to identify the impacts of the People’s Business Credit (KUR) Program on the manufacturing sector in Banten Province. The methodology used in this study is input-output analysis to determine how the KUR Program may influence the economic sectors, especially the manufacturing sector in Banten Province. The study uses the input-output table released by the Statistics Bureau at the regional level. In Banten Province, there are five sectors with the highest value of KUR. These sectors are Wholesale and Retail Trade, Accommodation and Food Service Activities, Other Service Activities, manufacturing, and Real Estate Activities. The result suggests that the KUR Program may have a good influence on the flourishing of manufacturing sectors in Banten Province. The KUR Program may have the most significant impact on the manufacturing sector when the KUR Program is distributed to the manufacturing sector itself. However, the allocation of the KUR Program to other economic sectors, especially Wholesale and Retail Trade: Repair of Motor Vehicles and Motorcycles, Accommodation and Food Service Activities, and Other Service Activities, may also have significant effects on the manufacturing sector. It may indicate that the KUR Program strategy in Banten Province may be suitable to develop the manufacturing sector in Banten Province.

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