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Contact Name
Dewi Muliasari
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+6281230431443
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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 TERMINAL VALUE, INSTRUMENTAL VALUE, AND GREEN BRAND POSITIONING ON GREEN PURCHASE INTENTION THROUGH GREEN ATTITUDE AS A MEDIATING VARIABLE (Study on Automotive Companies Implementing Green Company) Arkan, Irsyad; Artanti, Yessy; Iriani, Sri Setyo
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.v8i4.15595

Abstract

Thisi studyi aimsi toi examinei thei effecti ofi Terminali Value,i Instrumentali Value,i andi Greeni Brandi Positioningi oni Greeni Purchasei Intentioni withi Greeni Attitudei asi ai mediatingi variable.i Thei researchi methodi usedi isi descriptivei quantitativei withi Partiali Leasti Squarei (PLS)i analysisi toi testi thei causali relationshipi betweeni variables.i Thei researchi populationi isi prospectivei LCGCi cari consumersi ini Indonesiai withi characteristicsi agedi 25-35i years.i Thei resultsi showedi thati Terminali Valuei andi Greeni Brandi Positioningi havei ai positivei andi significanti influencei oni Greeni Attitude,i whilei Instrumentali Valuei hasi noi significanti effect.i Greeni Attitudei itselfi isi proveni toi playi ai mediatingi rolei thati strengthensi thei relationshipi betweeni thei independenti variablesi andi Greeni Purchasei Intention.i Thei implicationsi ofi thisi studyi providei insightsi toi marketersi andi automotivei companiesi toi furtheri emphasisei terminali valuei andi environmentallyi friendlyi positioningi strategiesi ini theiri marketingi campaignsi toi increasei thei purchasei intentioni ofi greeni productsi amongi consumers.
ACCOUNTABILITY DISCLOSURE OF WEB-BASED AND PSAK 109 ZAKAT MANAGEMENT ORGANIZATIONS Narulitasari, Devi; Piliyanti, Indah
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.v8i4.15603

Abstract

This research aims to determine the level of disclosure of web-based accountability and PSAK 109 of zakat management organizations in Indonesia. The type and research approach used is descriptive research. This research uses secondary data obtained from the official website of each zakat management institution in Indonesia in 2023, consisting of 35 Amil Zakat Agencies and 117 Amil Zakat Institutions, thus obtaining a sample of 25 Amil Zakat Bodies and 98 Amil Zakat Institutions. Data analysis carried out using content analysis consisting of 2 stages. The first stage is to carry out a checklist on the website with disclosure and dialogue criteria. The second stage is to conduct a content analysis of PSAK 109's suitability in the financial statements. The research results show that the average website-based accountability disclosure at the National Amil Zakat Agency is in the middle category and at the Amil Zakat Institution is in the high category. Meanwhile, the average accountability disclosure by PSAK 109 at the Amil Zakat Agency is in the very low category and the Amil Zakat Institution is in the very low category. This shows that zakat management organizations need to prepare financial reports by PSAK 109 and publish them via the website to increase their accountability to the public. Keywords: disclosure, accountability, website, financial reports, PSAK 109.
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 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.
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 INFLUENCE OF GOOD CORPORATE GOVERNANCE, COMPANY CHARACTERISTICS, AND PROFITABILITY ON COMPANY VALUES (Case Study on Non-Financial State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2018-2021 period) Saputri, Indah Yuliana; Ariani, Kurnia Rina
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.v8i4.15666

Abstract

Company value is the investor's perception of the company formed through stock market indicators. High company value indicates that the company has good performance and future prospects that can be trusted by investors. This study aims to determine the factors that influence company value, including good corporate governance, company characteristics and profitability. This research is a quantitative study. The population used in this study is data on non-financial state-owned companies listed on the IDX during the 2018-2021 period. Sampling in this study used the purposive sampling method, obtaining 62 research samples. Multiple linear regression analysis (multipler linear regression method) was used in this study as an effort to answer the problems in the study. The results showed that managerial ownership, independent commissioners, audit committees, institutional ownership, company size and profitability simultaneously had a significant effect on the company value variable in non-financial state-owned companies listed on the IDX during the 2018-2021 period. While partially, only the audit committee and institutional ownership influenced the company value. The variables of managerial ownership, independent commissioners, company value, and profitability did not affect the company value. Keywords: Good corporate governance, Company characteristics, Company value, Profitability
TRANSACTION COST MANAGEMENT STRATEGIES FOR SMALL-SCALE PPP PROJECT CASE STUDY OF MADIUN CITY STREET LIGHTING Prabowo, Sakti; Suhendra, Maman; Dinardjito, 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.v8i4.16030

Abstract

Small-scale Public-Private Partnership (PPP) projects offer local governments an opportunity to enhance regional development. However, these schemes are often perceived to incur higher transaction costs compared to conventional PPP projects. This study seeks to identify the factors contributing to increased transaction costs in small-scale PPP projects, using the Madiun City Street Lighting PPP project as a case study. Employing a qualitative research methodology by studying the related literature and interviewing the consultant of the project, this study gathers pertinent information regarding the transaction costs associated with the Madiun City Street Lighting PPP project, which serves as a pioneering example of small-scale PPP initiatives in Indonesia. This paper analyzes that project value, complexity process, coordination, parties’ capacity, opportunistic behavior, and contract change put higher transaction cost on small-scale PPP project proportionally. However, the analysis reveals that the complexity of coordination between local government authorities and the Regional House of Representatives (DPRD) can be effectively managed by the contracting agency (PJPK) of the Madiun City Street Lighting PPP project.
IMPROVING THE SUSTAINABILITY OF MSMES IN SEMARANG CITY WITH THE SUPPORT OF FINANCIAL TECHNOLOGY, FINANCIAL LITERACY AND FINANCIAL INCLUSION Hidayatullah, Suryakusuma Kholid; Rachmansyah, Yanuar
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.v8i4.16067

Abstract

This study aims to analyze the influence of financial technology, financial literacy and financial inclusion in supporting the sustainability of MSMEs in the city of Semarang in the research period of 2024. In general, there are several factors that can affect the level of sustainability of the MSME sector business in the city of Semarang. In this study, an analysis was conducted on the support of the role of financial technology, financial literacy and financial inclusion in increasing the level of sustainability of the MSME sector business in the city of Semarang. Data needs were obtained from the results of questionnaire answers distributed to respondents of business actors or MSME actors in the city of Semarang. The results of this study are expected to provide information for every economic actor to know and understand the aspects of financial technology , financial literacy and financial inclusion in supporting the sustainability of the MSME sector business activities to create innovation and creativity of work programs in order to improve the performance of MSME businesses in the city of Semarang sustainably
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.
LITERATURE REVIEW: FACTORS INFLUENCING ONLINE COMPULSIVE BUYING Pujianto, Jeanne Francoise Cen; Septiari, Elisabet Dita
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.v8i4.16107

Abstract

This study is a descriptive study with a qualitative approach. The data of this study are literature studies related to “online compulsive buying.” The purpose of this study is to find out what factors influence online compulsive buying. Online compulsive buying is an important issue nowadays. It is because the rapid growth of the internet, followed by social media and e-commerce, has changed consumer buying behavior. The concept of buying before was to come to the store, choose, and pay with physical money; now, just press the smartphone, and it arrives at home. This convenience can satisfy consumers so that they will use it continuously. Online buying behavior will worsen if the consumer’s psychological condition is not good. It is called online compulsive buying. Then, this study was conducted to find. This study uses a literature review method with a systematic approach to explain the factors that influence and create online compulsive buying behavior. Several factors influence online compulsive buying: hypersensitive narcissism, anxiety sensitivity, social networking type, urge of online buying shopping and using social networks after viewing posts of influencers, material values scale (MVS), trier inventory for chronic stress (TICS), Barratt impulsiveness scale-15 (BIS-15), performance expectancy, effort expectancy, social influence, facilitating condition, stimulus - online platform characteristics, scarcity, online buying intention, online impulsive buying behavior, upward social comparison on social network sites, materialism, envy, gender, age, smartphone addiction, mood regulation, smartphone use, flow experience, online compulsive buying, online and offline compulsive buying behavior, distress, economic position, and income. Understanding online compulsive buying is important to understand factors that influence online compulsive buying, and to help consumers make effective interventions to prevent this negative behavior.

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