cover
Contact Name
Dewi Muliasari
Contact Email
-
Phone
+6281230431443
Journal Mail Official
ijebar.aas@gmail.com
Editorial Address
Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java
Location
Kota surakarta,
Jawa tengah
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
INCREASEMENT ENTREPRENEURIAL VALUES IN SMK MUHAMMADIYAH 3 YOGYAKARTA IN THE FIELD OF BUILDING MODELING AND INFORMATION DESIGN EXPERTISE STUDENTS WITH IMPLEMENTATION OF THE “EKRENFATIHA” LEARNING MODEL Abdul Malik; Ikhwanuddin Ikhwanuddin; Wisnu Rachmad Prihadi; Rudi Nur Syamsudin; Estu Panduaji Wijaya
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.v8i2.12975

Abstract

This study aims to reveal the increment of entrepreneurial values in the major of Building Modeling and Information Design Expertise in SMK Muhammadiyah 3 Yogyakarta after using the implementation of the “EkRenFaTiHa” learning model. This study adopted a descriptive quantitative research design, quantitative data will be further expressed descriptively—the questionnaire data using the Likert scale assessment 4 composed of 17 aspects of entrepreneurial values. Two types of data will be obtained which are pre- and post-questionnaire. The data was analyzed by counting the average values from each aspect of entrepreneurial attitudes; then it will be converted into percentages. From this study, it is shown that there is an increase, proven by the rising average value from 17 aspects 83,33% to 85,39%. The lowest and highest range values from pre-treatment are about 75% to 96%, while the values from post-treatment are shown to be about 77% to 96%. Several aspects experienced a significant increase e.g. independent, disciplined, and communicative aspects approximately 5-8% higher than the previous. Meanwhile, risk-taking, action-oriented, hard work, cooperative, responsible, persistent, committed, and inquisitive showed a slight increase of around 1-4% higher. Nonetheless, several sectors are stable with the previous values; for instance, creative, leadership, credible, realistic, innovative, and appreciation of achievement with a range of values from 80% to 96%. From this study, it can be concluded that there is an increment from 11 entrepreneurial values after implementing the “EkRenFaTiHa” learning model, while 6 values remaining show stability; however, the average percentage from the 17 aspects overall displays an increment.
THE EFFECT OF DEFERRED TAX CHARGE, TAX PLANNING AND DEFERRED TAX ASSETS ON PROFIT MANAGEMENT (EMPIRICAL STUDY OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018 – 2021 PERIOD) Agnes Tiwan Andani; Prisila Damayanty
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.v8i2.14294

Abstract

This study aims to examine the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Sampling in this study used a purposive sampling method so as to get a sample of 15 companies as a research sample. The data analysis method in this study uses multiple linear regression analysis with SPSS Version 26. The results of this study indicate that deferred tax expense, tax planning have a significant effect on earnings management. Meanwhile, deferred tax assets have no significant effect on earnings management, and deferred tax expenses, tax planning and deferred tax assets have a significant effect on earnings management. Keyword : Deferred Tax Expenses, Tax Planning, Deferred Tax Assets and Profit Management.
TAXPAYER AWARENESS, TAX SANCTIONS, REPORTING IN TAXPAYER COMPLIANCE UMKM KARANGANYAR Suprihati Suprihati; Sumartini Sumartini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 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.v5i2.2501

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, tax liability, and taxpayer reporting in Karanganyar, with 100 samples. Methods of data collection using a linkert scale questionnaire. The results showed that tax awareness was related to mandatory compliance in business activity UMKM, sanctions were not related to taxpayer compliance in activity UMKM, and tax reporting on taxpayer compliance who carried out activity UMKM. Keywords: taxpayer, tax liability, reporting, compliance, UMKM
GENERATION Z CONSUMPTIVE ONLINE BEHAVIOR PATTERNS BASED ON CONSUMPTION THEORY IN AN ISLAMIC ECONOMIC PERSPECTIVE Pradanimas, Aqilla; Masyhuri, Masyhuri; Julaihah, Umi
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.v8i1.13219

Abstract

This research delves into the online consumptive behaviour of Generation Z in Parangjoro Village, exploring it through the lens of Islamic economics. While Islamic teachings emphasize the importance of adhering to ethical consumption practices, the study reveals that the online shopping habits of Generation Z in Parangjoro are not fully aligned with these principles. The inclination to purchase based on desires rather than needs, coupled with a lack of consideration for product quality, underscores the existing gap between Islamic teachings and consumer practices. Factors such as convenience, affordability, and a wide array of choices in online stores significantly influence their behaviour. The impact of this consumptive behaviour manifests in social envy, financial strain, and a diminishing interest in savings. This conclusion highlights the urgency of addressing this misalignment by promoting Islamic economic education, awareness campaigns on mindful consumption, financial management training, and active involvement of parents and society in guiding Generation Z towards more conscientious and Islamically-aligned consumption practices. The findings contribute to the ongoing discourse on harmonizing contemporary consumer behaviour with the principles of Islamic economics.
THE ROLE OF SPIRITUALITY AND TRANSFORMATIONAL LEADERSHIP ON ORGANIZATIONAL RESILIENCE Yuliana Sri Purbiyati; Monica Candra Tjahjono
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.v8i2.13371

Abstract

This research examines the influence of spirituality in the workplace and transformational leadership, organizational resilience. This research also tests transformational leadership as a mediating variable on the influence of workplace spirituality on organizational resilience. This research uses a survey questionnaire. The research sample was determined based on the table of Krejcie et al. (1970), namely if the population is 100 then the sample is 80. The research sample consisted of 80 educators and education staff from Catholic high schools in the city of Surabaya. This research uses partial least squares structural equation modeling (PLS-SEM) to test the hypothesis. The findings of this research are that there is a significant relationship between workplace spirituality and organizational resilience, both directly and indirectly mediated by transformational leadership. This research has practical implications for school principals and school administrators to realize the benefits of spirituality and transformational leadership in building organizational resilience in schools. Further research is still needed to examine the influence of workplace spirituality and transformational leadership on organizational resilience in schools to provide new insights into the role of workplace spirituality and transformational leadership in building school organizational resilience.
ENHANCING BANKING FUTURE PERFORMANCE: REVALUATION AND BOOK-TO-MARKET RATIO Magdalena, Maria; Heriyadi, Heriyadi; Malini, Helma; Azazi, Anwar; Mustika, Uray Ndaru
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.15537

Abstract

The banking sector played a crucial role in global economic stability, supporting financial and investment activities. Prior to making funding decisions within the banking sector, investors required reliable information disclosure. The assessment of book value and asset management were strategic steps that provided a precise representation of the company’s fundamental value, compared to volatile market value. This research aimed to investigate how the book-to-market ratio mediated the relationship between asset revaluation, return on assets, debt equity ratio, and future financial performance (ROE). Employing quantitative approach with multiple regression analysis using EViews 13. Path analysis was utilized to examine the mediation effect. This research conducted an unbalanced panel analysis consisting of 80 observations from 30 Indonesian banks listed on the Indonesia Stock Exchange from 2014 to 2022 that fulfilled the sampling criteria. Data is derived from annual financial reports and selected through purposive sampling criteria focused on the presence of asset revaluation. The finding of this research indicated that asset revaluation negatively affects the book-to-market ratio when ROA has a positive relationship. ROA and book-to-market ratio positively affect debt equity ratio. Then, ROA has a significant positive impact on banking future performance, while DER has a significant negative relationship. Conversely, the book-to-market ratio proven can mediate the relationship between asset revaluation and debt equity ratio
E-COMMERCE; THE NEW PHENOMENON AND HOW TO BE SUCCED IN MARKETPLACE Santoso, Rudi; Riyanto, Darwin Yuwono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.15112

Abstract

This study aims to measure the factors that influence the satisfaction of Brodo e-commerce web users. The growth of e-commerce is also in line with the rapid use of the internet over the last 10 years. Brodo is one of the local businesses that was founded in 2010 and started to use the website address Bro.do as a means for consumers to choose their products easily. This research is descriptive research with a survey method. The independent variables of this study are usability (X1), information quality (X2), service interaction quality (X3), and the dependent variable is User Satisfaction (Y). The research object is Brodo e-commerce web users as many as 100 respondents. The results of the study show that the usability or usability value of e-commerce web applications has an influence on User Satisfaction. The R2 value of this study was 0.463. Meanwhile the results of the partial t test show that only variable X1 (Usability) influences User Satisfaction with a significance value of 0.000 <  (0.05). While the other variables X2 and X3 have no effect on user satisfaction with a significance value of 0.314 and 0.953 respectively >  (0.05)
THE INFLUENCE OF HELPFUL BRAND ACTION ON RELATIONSHIP VALUE PERCEPTION THROUGH BEHAVIOURAL BRAND ENGAGEMENT IN GOJEK APPLICATION USERS IN SURABAYA Harjanti, Dhyah; Peerera, Alvian Daniswara Agusta; Noerchoidah, Noerchoidah; Wijayadne, Devi Rahnjen
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.15347

Abstract

Relationship value perception can be conceptualized as constructing a favorable relationship between a brand and its consumers. This is corroborated by the brand's beneficial actions, which facilitate consumer familiarity with the brand. This study aims to examine the influence of helpful brand action on relationship value perception through behavioural brand engagement in Go-Jek application users in Surabaya. A questionnaire was employed as the data collection technique, with a sample size of 350 respondents. This research utilizes a causal research design with quantitative methods. The data were analyzed using Smart PLS software. The findings indicate that helpful brand action affects behavioral brand engagement, that helpful brand action affects relationship value perception, and that behavioral brand engagement affects relationship value perception.
THE EFFECT OF CORRUPTION ON POVERTY IN INDONESIA Nawatmi, Sri; Setiawan, Mulyo Budi; Maskur, Ali; Nusantara, Agung
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 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.v8i4.15620

Abstract

A The purpose of this study is to determine the impact of corruption on poverty in Indonesia. The type of data taken is secondary data, time series 2007 - 2022. Corruption data, namely CPI, is sourced from Transparency International, while poverty data, HDI and TPT are sourced from BPS. The analysis technique used is multiple linear regression analysis using the classical OLS method. The results showed that corruption has a negative effect on poverty. This result is in accordance with the proposed hypothesis that increasing corruption (CPI declines) causes poverty to increase. The second variable, HDI, also has a negative effect on poverty, while TPT has a positive effect on poverty in Indonesia. The three variables have the ability to explain poverty by 94.4%.
THE INFLUENCE OF COMMUNICATION AND PERSONALITY ON COMMUNITY SATISFACTION THROUGH THE SERVICE QUALITY OF PARANGJORO VILLAGE OFFICE EMPLOYEES Budiyono, Budiyono
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.v8i2.15501

Abstract

This study aims to determine the effect of communication variables and personality variables on community satisfaction variables through service quality variables. The type of research used is descriptive research through a quantitative approach with data collection techniques through questionnaires and the data analysis technique used is path analysis with the help of the SPSS version 26 application. X1) and Personality (X2) have a direct effect on the Service Quality variable (Y), there is only a direct influence on the Communication variable (X1) and the Service Quality variable (Y) on the Community Satisfaction variable (Z), there is no indirect effect on the variable Communication (X1) on the Community Satisfaction variable (Z) through the Service Quality variable (Y), and there is an indirect influence on the Personality variable (X2) on the Community Satisfaction variable (Z) through the Service Quality variable (Y). Based on the results of the study, it is hoped that the Parangjoiro Village office employees can improve service quality, improve communication and personality in order to create better Parangjoiro Village community satisfaction and researchers hope that further research can add other variables to make research more accurate. Keywords: Communication, Personality, Service Quality, Community Satisfaction

Filter by Year

2017 2025


Filter By Issues
All Issue Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025 Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025 Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025 Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025 Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7 No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7 No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022 Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6 No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6 No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6, No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6 No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6, No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022 Vol 6, No 3 (2022): IJEBAR Vol 6, No 1 (2022): IJEBAR Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021 Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021 Vol 5 No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021 Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020 Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4 No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020 Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019 Vol 4 No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 3, No 03 (2019): IJEBAR, VOL. 03 ISSUE 03, SEPTEMBER 2019 Vol 3, No 02 (2019): IJEBAR, VOL. 03 ISSUE 02, JUNE 2019 Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019 Vol 2, No 04 (2018): IJEBAR, VOL. 02 ISSUE 04, DECEMBER 2018 Vol 2, No 03 (2018): IJEBAR, VOL. 02, ISSUE 03, September 2018 Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 2018 Vol 2, No 01 (2018): IJEBAR, Vol. 02, ISSUE. 01, March 2018 Vol 1, No 02 (2017): IJEBAR, VOL. 01, ISSUE 02, December 2017 Vol 1, No 01 (2017): IJEBAR, VOL. 01, ISSUE 01, September 2017 More Issue