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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
 157   158   159   160   161 
TRANSFER PRICING RISK ASSESSMENT: UN GUIDELINES, PRACTICES IN AUSTRALIA, AND RECOMMENDATIONS FOR INDONESIA Meiliana, Meiliana; Tambunan, Maria R.U.D.
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.v8i3.15033

Abstract

The Directorate General of Taxes has implemented the Compliance Risk Management (CRM) application, including the CRM Transfer Pricing (CRM TP) program, as a tool to map risks in transfer pricing practices. However, the effectiveness of CRM TP in ensuring compliance and preventing tax avoidance still requires further evaluation. According to a study by Maydiana (2023), the implementation of CRM faces various challenges, such as lack of support, data limitations, and insufficient system integration. At the international level, the United Nations (UN) guidelines for transfer pricing risk assessment have been successfully implemented in Australia. This research will explore the transfer pricing risk assessment approach by referring to the UN guidelines and Australia's experience, as well as provide strategic recommendations for The Directorate General of Taxes. The research employs a qualitative approach, using literature review as the method of data collection. The findings indicate that the assessment criteria, both quantitative and qualitative, do not accurately cover all relevant factors. Moreover, the effectiveness of the risk identification and monitoring processes also requires improvement, particularly in the use of data analysis applications that are not yet optimal and integrated. The monitoring and feedback mechanisms also need to be evaluated to be more adaptive to changing risks. The strategic recommendations proposed include the implementation of an integrated risk assessment approach, optimization of data utilization from Country by Country Reports, development of data analysis technology and monitoring systems, application of risk classification and compliance guidelines, as well as the enhancement of governance and documentation. These steps are expected to strengthen the transfer pricing risk assessment system, improve tax compliance, and create a more transparent business environment.
INDONESIAN SMEs' ATTITUDE TOWARD INTERNET USAGE AS A PREREQUISITE OF INDUSTRY 4.0 TECHNOLOGY ADOPTION Joseph, Abimana; Suryadi, Dedy
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.v8i1.12666

Abstract

Indonesia has been experiencing rapid economic growth over the past few years, driven by small and medium-sized enterprises (SMEs). However, with the advent of Industry 4.0 and the Internet of Things (IoT), SMEs must adopt and embrace new technologies to remain competitive. The changes directed scholars to study the adaptability and impact of those technologies on the organization’s efficiency; however, none has provided the roadmap for Indonesian SMEs to adopt Industry 4.0. Thus, the current research examines the preparedness of Indonesian SMEs’ adaptability to Industry 4.0 by analyzing the impact of SMEs’ capability and pillar enablers to use the internet as a prerequisite for adoption. The research uses secondary data named Sakernas with 215034 respondents. The structural equation modeling model was built based on SMEs’ capability, pillar enabler, and attitude to use the internet and was tested through computer software. The results show that both the SMEs' Capability (Number of Employees, Employee Education Level, and Revenue) and Pillar Enabler (Use of Digital Technology, Training, and Productivity) positively correlate with Internet use in communication and Promotion with a weight of 0.18 and 0.06 respectively while the P-value is below 0.001. Hence, Indonesian SMEs interested in stepping into the Industry 4.0 paradigm must eventually embrace the Internet first and then IoT to build the bridge to implement Industry 4.0.
DIFFERENCE TEST OF POTENTIAL LOSS FROM PROFIT SHARING FINANCING ISLAMIC BANKING IN INDONESIA Taudlikhul Afkar; Fauziyah Fauziyah; Sigit Prihanto Utomo
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.v8i2.13366

Abstract

Common problem with Islamic bank in Indonesia is the rate of return from financing business activities. Profit sharing financing is a type of business activity that still requires certainty in the distribution of profits and risks. The aim of this research is to conduct a different test analysis of potential loss for Islamic Bank in Indonesia from profit-sharing financing business activities during and after the Covid-19 pandemic. This research method uses a quantitative approach with a population of 14 Sharia Commercial Banks as the research sample. Saturated samples are used as a research sampling technique considering the small population size. The data analysis technique used in this research is Paired Sample t-test with Jamovi as an analysis tool. Findings of this research show that there is significant difference in potential losses in profit sharing financing during and after the Covid-19 pandemic with a tendency to be greater after the Covid-19 pandemic
THE EFFECT OF COMPETENCE AND MOTIVATION ON EMPLOYEE PERFORMANCE WITH WORK SPIRIT AS AN I NTERVENING VARIABLE (Case Study of PT Moeis Perkebunan Sipare Pare) Ela Novitasari; Nurpadilla Nurpadilla; Rumiris Siahaan; M. Alang Khairunnizar
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.v8i2.14122

Abstract

This study aims to The Influence of Competence and Motivation on Employee Performance with Work Spirit as an Intervening Variable Pabatu Case Study at PT Moeis Kebun Sipare-pare. The research method used is a quantitative method using the help of SPSS version 25.00. which was collected from the results of distributing questionnaires to PT Moeis Kebun Sipare-pare Plantation Employees as many as 50 respondents. The analysis method used in this study is to use an instrument test, namely validity and reliability tests. Classical assumption tests, namely normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, determination coefficient analysis (R2), hypothesis tests, namely the T test and path analysis. The results of SPSS in this study are that work experience variables affect work motivation, competence affects work spirit, motivation affects work spirit, competence affects performance, motivation does not affect performance, work spirit affects employee performance, competence affects employee performance with work spirit as an intervening variable motivation affects employee performance with work spirit as an intervening variable. Keywords: Competence, Motivation, Work Spirit, Employee Performance
INTEGRATION OF SERVQUAL AND IMPORTANCE PERFORMANCE ANALYSIS IN IMPROVING SERVICE QUALITY OF MORE COFFEE AND SPACE Aditya, Naufal Rafi; 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.v8i3.14635

Abstract

This study has four main objectives, namely: (1) Identify the attributes that can evaluate the quality of service at MORE Coffee & Space, (2) Determine the level of service quality at MORE Coffee & Space, (3) Determine the importance level of service quality attributes at MORE Coffee & Space, (4) Identify appropriate improvement suggestions for addressing the issues faced by MORE Coffee & Space in order to enhance service quality. MORE Coffee & Space is a coffee shop based in Subang, West Java which was established in 2021 selling various drinks and food menus. MORE Coffee & Space has experienced a decline in the number of consumers. This causes the predetermined revenue target not to be achieved. The population in this study are MORE Coffee & Space customers who make purchases in July 2023. The number of samples used for the study were 165 customers. All samples were taken by filling out a questionnaire and distributed with a purposive sampling method. The validity test for the questionnaire was carried out using a factor analysis. The reliability test for the questionnaire was carried out using Cronbach's Alpha. Both tests are helped with IBM SPSS 25 application. The result was carried out using the SERVQUAL method and shows that the quality of service of MORE Coffee & Space is in a bad condition. Determine the level of importance for priority improvements with IPA diagrams which there are 9 attributes that require immediate action.
THE INFLUENCE OF ONLINE CUSTOMER REVIEWS, ONLINE CUSTOMER RATINGS, AND CELEBRITY ENDORSERS ON E-COMMERCE SHOPEE PURCHASING DECISIONS (Study on Generation Z in Tahunan District) Duhita Sari, Cindy Ratna; 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.v8i1.12620

Abstract

This research aims to determine the influence of online customer reviews, online customer ratings and celebrity endorsers on Shopee e-commerce purchasing decisions among generation Z in Tahunan sub-district. The population is generation Z in Tahunan sub-district. The total sample was 100 respondents from Generation Z, Tahunan sub-district, which was calculated using the Slovin formula. Purposive sampling is the technique used for collecting this data. Data collection through questionnaires was analyzed using SmartPLS-4. The research results show that the existence of online customer review (X1) has a positive, significant influence on purchasing decisions. Online customer rating (X2) has a positive, significant influence on purchasing decisions. Celebrity endorser (X3) has a positive, significant influence on purchasing decisions. It can be concluded that online customer reviews, online customer ratings, and celebrity endorsers together have a positive, significant influence on purchasing decisions.
THE CONTRIBUTION OF UMWARIMU SACCO TO THE WELFARE OF TEACHERS IN RWANDA: A SOCIO-WELFARE STUDY /ASSESSMENT. Leandre Mushinzimana; Achmad Faisal
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.v8i2.13125

Abstract

Loan mobilization must be a component of any development effort because it is thought to be the most efficient way to raise productivity and living standards while attempting to end teacher poverty. The study aimed to investigate how SACCO cooperative strategies impacted members to get a loan and look into factors influencing teachers’ socio-welfare in Rwanda. A sample of 15 SACCOs out of 30 in the Rwanda region and 180 SACCO members out of 72,334 were used in the study. These were chosen using straightforward random sampling techniques. The data was collected using a questionnaire, which 100 respondents answered. Data were analyzed using an SEM with AMOS to test relationships and assess the factors influencing teachers’ socio-welfare in Rwanda. According to the correlation coefficient, model fitness, regression weights, and hypothesis, the loan requirement positively impacted socio-welfare. In contrast, loans and intervening variables had a significantly positive effect. Loan and intervening variables were the most significant variables at a 100% confidence level. Therefore, most of them are seen as SACCOs, similar to cooperatives, because they impact members’ socio-welfare of teachers.
THE INFLUENCE OF LEADERSHIP AND REMUNERATION ON EMPLOYEE PERFORMANCE WITH WORK DISCIPLINE AS A MEDIATION VARIABLE (STUDY ON SKADRON-31/SERBU SEMARANG) Yuda Wibawa; Arini Novandalina; Marnoto Marnoto
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.v8i2.13501

Abstract

Performance is a work result achieved by a person in carrying out the tasks given to him which is based on skill, experience, seriousness and time. The purpose of this research is to determine the influence of Leadership and Remuneration on Employee Performance with Work Discipline as a Mediating Variable at Squadron-31/Serbu Semarang. The population in this study was 51 employees at Squadron-31/Serbu Semarang. So that 50 members of the population except the Commander became respondents in this research or saturated sample/Population Study. This research variable uses exogenous variables consisting of Leadership and Remuneration and 2 endogenous variables, namely work discipline as mediation and employee performance. The data collection method uses a questionnaire. Data analysis methods include descriptive statistics and quantitative analysis using SEM-PLS. Based on the results of data analysis, it is concluded that Leadership has no effect on Work Discipline, Remuneration has an effect on Work Discipline, Leadership has an effect on Employee Performance, Remuneration has an effect on Employee Performance, Work Discipline has no effect on employee performance. Suggestions that can be given to future researchers are to conduct research on other organizations with larger samples, so that the research results can be generalized. Apart from that, you can replace the independent variable because there are still other variables that can influence it based on the coefficient of determination
FROM SERVICE EXCELLENCE TO CUSTOMER LOYALTY: INVESTIGATING THE MEDIATING ROLE OF SATISFACTION AT PT DANDANOMA MAHA AGUNG Hidayat, Salas; Sulistiyawan, Edy; Rahman, Moch. Munir
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.v8i3.13874

Abstract

This research examines how service quality impacts customer satisfaction and repurchase intention at PT Dandanoma Maha Agung. It utilizes path analysis to test its hypotheses. The findings indicate a positive and significant relationship between service quality and customer satisfaction. Effective service quality can fulfill customer expectations, create positive experiences, and reduce the likelihood of dissatisfaction, thereby enhancing customer satisfaction. Furthermore, service quality also positively influences repurchase intention, suggesting that higher service quality leads to increased customer intention to repurchase products or services. Moreover, the study reveals that customer satisfaction positively affects repurchase intention, indicating that customer satisfaction serves as a mediator between service quality and repurchase intention. These results suggest the importance for PT Dandanoma Maha Agung to consistently improve its service quality to bolster customer satisfaction and repurchase intention, consequently achieving a competitive edge and greater customer loyalty.
COMPENSATION INCREASES EMPLOYEE PRODUCTIVITY AT PT. BUSSAN AUTO FINANCE (BAF) JAYAPURA Yomungga, Moses; Sarangan, Ester
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.v8i1.13417

Abstract

Compensation is one of the factors that can enhance work productivity in a company. This is also applicable to the financial company PT. Bussan Auto Finance (BAF) Jayapura. This study aims to evaluate how the reward system provided to employees affects their productivity levels in carrying out duties and responsibilities within the company. Additionally, it seeks to understand the extent of the influence of compensation on employee productivity levels. The method used is a quantitative approach by applying Regression Analysis to test the relationship partially. The results indicated that compensation has a partial positive impact on the productivity of PT. BAF employees. This is evidenced by a t-value of 3.511 with a significance level of 0.001, demonstrating that an increase of one unit in compensation will enhance productivity by 35.11%. Furthermore, incentives also have a partial positive effect on the productivity of PT. BAF employees. The regression analysis results showed a t-value of 2.521 with a significance level of 0.014, indicating that an increase of one unit in incentives will boost productivity by 25.21%. Therefore, it is crucial to maintain and improve the incentive system. The combined effect of compensation and incentives on productivity also showed positive results. The regression analysis demonstrated that both factors significantly contribute to productivity, with the regression equation: Y = 1.239 + 0.786(X1) + 0.308(X2).

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