cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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,
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
 161   162   163   164   165 
THE EFFECT OF AUDIT RISK ON AUDIT QUALITY THROUGH AUDIT FEES AT KAP IN WEST JAKARTA Jatmika, Dodik; Nurdin, Muhammad
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.v7i4.16364

Abstract

This study aims to analyze (1) the effect of audit risk on audit fees in West Jakarta, (2) the effect of audit risk on audit quality in West Jakarta, (3) the effect of audit fees on audit quality in West Jakarta, and (4) the effect of audit risk on audit quality through audit fees in West Jakarta. This study used a population of Public Accounting Firms (KAP) located in West Jakarta, totaling 107 KAP, with sampling based on the survey method. The results showed that: (1) audit risk has a positive effect on audit fees, (2) audit risk has a negative effect on audit quality, (3) audit fees have a positive effect on audit quality, and (4) audit risk affects audit quality through audit fees in West Jakarta KAP. Keywords: Audit Risk, Audit Fee, Audit Quality, Public Accounting Firm, West Jakarta.  
BUILDING BRAND TRUST IN THE MEDIA CONVERGENCE ERA (TOURISM OFFICE OF PT HIS TOUR AND TRAVEL BALI) Ardianti, Anggita; Isnaini, Santi
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.v8i4.15665

Abstract

This study aims to analyze brand trust in the era of media convergence at the tourism office of PT His Tour And Travel Bali. Research using qualitative research methods is descriptive, because the interview technique. Data analysis techniques include data reduction, data display and conclusion of brand characteristics, and company characteristics are used as measuring tools in building brand trust. The results of this study indicate that the characteristics and company characteristics in building a brand truss at PT His Tour And Travel Bali have a good impact on the company, therefore PT His Tour and Travel Bali must continue to increase brand trust by paying attention to brand characteristics and company characteristics that have a positive impact on the company. Keywords: Brand Trust, Convergence Era, Media, PT His Tour And Travel Bali
THE WORKING CAPITAL, INVESTMENT, THIRD PARTY FUND ON OUTSTANDING FINTECH WITH CREDITOR GROWTH AS MODERATOR Rinofah, Risal; Sari, Pristin Prima; Pratama, Yhoga Heru; Trinugroho, Irwan
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.v8i4.15628

Abstract

The research aims to empirically examine the influence of working capital financing, investment and third party funds on Fintech Outstanding with Credit Growth Moderators in 2020-2023. Multiple Linear Regression Method with SPSS IBM 20 analysis tool. The significance level of the accepted research hypothesis is 5%. The research sample uses data from the My Data application in Yogyakarta online from the OJK. The benefit of the research is that investors can consider investing in Fintech Lending companies, for Fintech Company management it is to consider flexibility in credit conditions for MSMEs to increase Fintech Outstanding. The results of the research are that working capital credit has a significant effect on outstanding fintech but investment credit, deposits and creditor growth do not have a significant effect on outstanding fintech. Creditor growth was unable to significantly moderate working capital and investment in outstanding fintech. Keywords : Creditor, Fintech, Investment, Third Party fund, Working Capital.
DO ANIMOSITY, PRODUCT JUDGMENT, AND BOYCOTT PARTICIPATION INFLUENCE PURCHASE UNWILLINGNESS? Fitri, Annisa; Listiana, Erna; Barkah, Barkah; Fitriana, Ana
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.v8i4.15547

Abstract

This study aims to examine the effect of animosity, product judgment, and boycott participation on purchase unwillingness of KFC products in Indonesia which is considered affiliated with Israel. The background of this study is the increasing consumer boycott movement in Indonesia due to the Israeli-Palestinian conflict. This study uses a survey method with a questionnaire distributed to 182 respondents selected through purposive sampling techniques. Data were analyzed using the Structural Equation Modeling (SEM) method. The results of the study indicate that animosity has a significant effect on product judgment, boycott participation, and purchase unwillingness. This study found that boycott participation was proven to be a significant mediator in the relationship between animosity and purchase unwillingness. However, product judgment can’t mediate the relationship between animosity and purchase unwillingness.
THE INFLUENCE OF ELECTRONIC CUSTOMER RELATIONSHIP MANAGEMENT ON CUSTOMER SATISFACTION THROUGH LOYALTY AS AN INTERVENING VARIABLE AMONG GENERATION Z Hadi, Abdul; Haris, Abdul
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.v8i4.15191

Abstract

This study aims to examine the influence of Electronic Customer Relationship Management (E-CRM) on customer satisfaction, with customer loyalty as a mediating variable among Generation Z. The method used is Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the data obtained through questionnaires. The results indicate that E-CRM does not have a direct significant effect on customer satisfaction, with a path coefficient of 0.045, t-statistic of 0.616, and p-value of 0.538. However, E-CRM significantly affects customer loyalty, with a path coefficient of 0.744, t-statistic of 10.768, and p-value of 0.000. Additionally, customer loyalty has a significant effect on customer satisfaction, with a path coefficient of 0.823, t-statistic of 12.673, and p-value of 0.000. The mediation test shows that customer loyalty mediates the effect of E-CRM on customer satisfaction, with a path coefficient of 0.612, t-statistic of 7.355, and p-value of 0.000. The model fit test resulted in an SRMR value of 0.086, NFI of 0.765, and Chi-Square of 199.075, indicating that the model has moderate fit. The managerial implication of this study is the importance for companies to enhance customer loyalty through more effective E-CRM, as loyalty is proven to be key in increasing customer satisfaction.
THE IMPACT OF DIGITAL TRANSFORMATION ON THE FINANCIAL PERFORMANCE OF COOPERATIVES IN SURABAYA Samsiyah, Siti; Arianto, Bisma; Firdausia, Yuli Kurnia; Seven, Fiorella
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.v8i4.16175

Abstract

The digitalization of cooperative services aims to provide convenience, speed, comfort, and security in transactions for cooperative members. Improved financial performance reflects good financial health. When a process is evaluated and monitored periodically, the results will reflect its performance. This study aims to determine how the digitalization of services affects the financial performance of cooperatives in Surabaya. The method used in this research is descriptive research with a quantitative approach. The research sample consists of financial reports produced by cooperatives that have adopted service digitalization. The results show that digitalization of services affects financial performance (ROA, ROE, NIM). Digitalization of services has a significant impact on the financial performance of cooperatives, which has developed along with technological advancements. This research is limited to the Surabaya area, so the results may not be applicable to cooperatives in other regionsKEYWORDS: Accounting, Digitalization, Financial Performance, Cooperatives, Services
ECONOMIC PROFICIENCY : THE NEXT LEVEL OF LITERACY IN DIGITAL AGE Riani, Lilia Pasca; Manik, Yuni Mariani; Puspitaningrum, Yuliastuty; Pangestika, Ratna Rosita
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.v8i4.15395

Abstract

As we transition into the digital age, mastering economics becomes essential for navigating its opportunities and challenges. Economic proficiency involves effectively using economic concepts and terminology. This study aims to explore the key elements of economic proficiency, addressing the gap in detailed research on this critical skill set. This research design is a literature review with descriptive research type and qualitative approach. Data were obtained from a review of relevant previous research published in 86 national and international journals and official websites of credible institutions. Data analysis was carried out in 4 stages, 1) data collection, 2) data reduction, 3) data presentation, and 4) conclusion. The results showed that detected economic proficiency construct was conducted by 4 variables, 1) financial literacy was composed of 8 indicators, 2) economic literacy consisted of 8 indicators, 3) managerial literacy was formed by 7 indicators, and 4) decision-making and problem-solving consisted of 6 indicators.
THE INFLUENCE OF EXPERIENTAL LEARNING ON ELABORATING MINDSET WITH PROACTIVENESS AS A MODERATOR VARIABLE Irawan, Reita Angela; Dewi, Liliana
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.v8i4.16085

Abstract

This study aims to determine the effect of experiential learning on elaborating mindset with proactiveness as a moderator variable. Experiential learning, which refers to learning through direct experience, is believed to improve an individual's ability to think deeply and in a structured way, known as an elaborating mindset. This elaborating mindset is a thinking process that does not only focus on quick solutions, but also considers various perspectives and alternatives before making a decision. However, this influence is not independent. The proactiveness factor, which reflects the level of individual initiative in taking action without direct direction, is believed to play an important role as a moderator variable. In other words, the more proactive a person is, the more significant the impact of experiential learning in developing an elaborating mindset. Through a quantitative approach, data from respondents were analyzed to understand the interaction between the three variables. It is hoped that the results of the study can provide new insights into how learning experiences and levels of proactiveness can encourage a more holistic mindset, especially in the context of more effective decision-making and problem-solving. Keywords: Experiential Learning, Elaborating Mindset, Proactiveness, Moderation Effect, Entrepreneurial Education.
DIFFUSION OF INNOVATIONS MODELS FOR ENHANCING CONSUMER BEHAVIOR INTENTION IN SOCIAL COMMERCE: A SYSTEMATIC REVIEW Chabibah, Eva Septiarni; Mudjahidin, Mudjahidin
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.v8i4.16235

Abstract

The Diffusion of Innovations (DOI) theory is fundamental for explaining the mechanisms of technology adoption, especially within the rapidly expanding domain of social commerce. Despite the significance of DOI models, their application in the context of social commerce remains underexplored. Although DOI theory has been widely used across various domains, its integration with social commerce to enhance behavior intention has not been sufficiently studied. There is a need to identify the most appropriate methodologies for analyzing the relationship between DOI constructs and behavior intention within this domain. This systematic literature review (SLR) aims to investigate the current application of DOI models in social commerce, with a focus on how these models can be leveraged to enhance consumer behavior intention. Moreover, the review seeks to identify the most suitable methodologies for conducting future research in this area. Relevant studies were systematically gathered from academic databases, focusing on peer-reviewed articles related to DOI, social commerce, and behavior intention. A total of 30 studies were selected through a rigorous screening process and analyzed to assess their methodologies and findings. The review indicates that DOI theory has been underutilized in social commerce research, and while various methodologies have been employed, there is no clear consensus on the most effective approach. This review highlights a critical gap and presents opportunities for further exploration. The paper contributes to the literature by identifying key gaps and providing recommendations for future research, including the exploration of appropriate methodologies to better understand and enhance consumer behavior intention in social commerce.
THE INFLUENCE OF SERVICE, PRICE, PRODUCT QUALITY ON INCREASING RESTAURANT SALES IGA BAKAR OEMIK IKA SIDOARJO JAWA TIMUR Purwati, Andrian Octavia; Sutanto, J.E
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

Abstract

The aim of this research is to determine the influence of service, price and product quality on increasing sales of the Iga Bakar Oemik Ika restaurant in Sidoarjo. This study uses a quantitative approach. The population used in this research were people who had made purchases at the Iga Bakar Oemik Ika restaurant in Sidoarjo with a sample size of 150 people, so the sampling technique used was purposive sampling technique. Data collection was carried out using an online research instrument (Google Form) using a Likert scale. The independent variables studied by researchers include service, price and product quality as well as the dependent variable, namely increased sales. Resea rchers processed the data using SPSS software to test the proposed hypothesis. The results of this research partially show that the service variable has a significant positive effect on increasing sales of Iga Bakar Oemic Ika Sidoarjo. The results of research on the price variable have a significant positive effect on increasing sales of Iga Bakar Oemik Ika Sidoarjo. And the results on the product quality variable significantly have a positive effect on increasing sales of Iga Bakar Oemik Ika Sidoarjo. And simultaneously shows that the variables of service, price and product quality influence the increase in sales of the Iga Bakar Oemic Ika restaurant in Sidoarjo. The results of this research imply the importance of improving service, adjusting prices and increasing product quality and increasing sales of the Iga Bakar Oemik Ika restaurant in Sidoarjo.

Page 163 of 215 | Total Record : 2142

 161   162   163   164   165 

Filter by Year

2017 2025


Reset
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