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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
 168   169   170   171   172 
GREEN ACCOUNTING AND SUSTAINABLE PERFORMANCE OF SURAKARTA RESIDENCY GO-FOOD CULINARY MSMEs: MODERATING FINANCIAL PERFORMANCE Kurniawati, Fransisca Roosiana; Widiyaningsih, Vitalis Ari
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.v8i4.16122

Abstract

Culinary SMEs in Surakarta experienced a 15% growth in 2023 (Arthur, Abanis, etc, 2013). SMEs have an environmental impact because they create waste. Economic development needs to be sustained. Sustainability consists of people, planet, and profit (Hidayat, 2020). (Rabbi, 2021)). Green accounting helps SMEs reduce their environmental footprint. Green accounting practices meet the demands of social responsibility and competitive advantage (Raydiant, 2021), (Agwu, 2014), (Naala, 2017). (Riduwan, 2018). Sustainabil- ity is influenced by financial performance (Giyanti, 2018), as seen from revenue and asset manage- ment (Agustina, 2014), (Maulita, 2020), (Nasir, 2015), (Aris, 2022) and (Clarkson, 2011). Sustainability is influenced by innovation, so the object of the research is MSMEs. The problem formulation is how the implementation of green accounting in Go-Food culinary MSMEs, and to determine whether financial performance affects business sustainability. The purpose of this research is to explore financial performance in mediating the influence of green accounting on sustainable performance in Go-Food culinary. The data collection method used in this research is the survey method. The data processing method involves observation, interviews, and litera- ture review. This research uses data analysis with SmartPLS software. The result of this study is that green accounting does not affect financial performance, green accounting does not affect sustainable performance, and financial performance positively affects per- formance sustainability. The implications of this research include that culinary SMEs need education on the importance of green accounting. Future researchers can explore the factors influencing the sustainability of culinary SMEs affiliated with Go-Food. Keywords: Green Accounting; Sustainable Performance; Culinary SMEs; Go-Food; Financial Performnace
NON PERFORMING FINANCING OF BUYING AND SELLING FINANCING SCHEMES ISLAMIC BANKING IN INDONESIA : DURING AND AFTER THE COVID 19 PANDEMIC Fauziyah, Fauziyah; Kurniawan, Widiar Onny; Hariawan, Ferry; Afkar, Taudlikhul; Utomo, Sigit Prihanto; Alviansyah, Redondo; Agustin, Fannisa Putri
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.v8i4.16139

Abstract

Non-performing financing is a problem for every sharia financial institution that distributes financing to customers who are the result of failure to pay. This research aims to conduct a test of the difference between non-performing financing from buying and selling financing, namely murabahah and istishna' Islamic Bank in Indonesia during the covid-19 pandemic and after the covid-19 pandemic. The research method used is quantitative research with consideration of generalizing the research results into a more general form so that it is easy to understand. The population in this study is 14 Sharia Commercial Banks, which are also used as a sample for this research. The sampling technique used in this study is the Saturated sample technique by using all the populations as samples because the number is relatively small with the consideration that all samples are considered homogeneous in the distribution of the data used. The data used is the combined financial statements of 14 Sharia Commercial Banks in Indonesia with the division of data for 2020-2021 as data during the Covid-19 pandemic, while the data for 2022-2023 is data after the Covid-19 pandemic. The data analysis technique used in this study is a paired sample t-test which is used to conduct a differential test of non-performing financing from murabahah financing and istishna financing. The findings of this research show that non-performing financing murabahah financing shows a difference with a tendency to increase. Meanwhile, non-performing financing of istishna financing shows a difference with a tendency to decrease
INTERNATIONAL TRADE RELATIONS, ECONOMIC OPENNESS, HUMAN CAPITAL AND ECONOMIC GROWTH OF APEC UPPER MIDDLE INCOME COUNTRIES: A SHARIAH ECONOMIC PERSPECTIVE Kholiq, Mu’amalatul; Noviarita, Heni; Kurniawan, Muhammad
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.v8i4.16172

Abstract

The main problems faced by Indonesia, Malaysia, and Thailand related to international trade, economic openness, and human capital and economic growth include dependence on exports of low-value-added commodities, shaping a global economy that affects trade volume, and limitations in attracting quality Foreign Direct Investment (FDI). In addition, the quality of human resources that is not optimal due to lack of investment in education and training hinders labor productivity, thus limiting the ability of these countries to take full advantage of economic openness to drive sustainable economic growth. This study aims to analyze the relationship between international trade relations, economic openness, human capital on the economic growth of APEC upper middle income countries, namely Indonesia, Malaysia and Thailand. The research methodology used in this study is quantitative with the nature of explanatory research. The data used are secondary data in the form of panel data with a period of 2014-2023 obtained from the World Bank. The analysis uses Eviews 10 software. The results of the study provide facts that imports and human capital have an effect on economic growth while exports and economic openness, namely Foreign Direct Investment (FDI) have no effect on the economic growth of Asia Pacific Economic Cooperation (APEC) Upper Middle Income countries, namely Indonesia, Malaysia, and Thailand. In Islamic economics, international trade, economic openness, human capital, and economic growth are interrelated and must be implemented based on Islamic principles. The application of Islamic values in economic activities is expected to create a just, prosperous, and sustainable society, in accordance with the main objective of Islamic law to achieve the welfare of humanity.
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
THE THE EFFECT OF INTEREST RATE, ADMINISTRATIVE FEES, AND RISK ON ONLINE LENDING DECISIONS ON FINTECH LENDING APPLICATIONS Sidharta, Yudi; Nurdina, Nurdina; Putri, Nabila Maulidya
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.v8i4.16178

Abstract

This study aims to determine and analyze the effect of interest rate variables, administrative costs, and risk on online loan-taking decisions. The approach used is quantitative method with primary data obtained through questionnaires. The research population includes all borrowers on the fintech lending platform in Surabaya City, while the research sample consists of borrowers of fintech lending applications (Akulaku and Kredivo) in Surabaya City (272 samples). The sampling technique used was purposive sampling. This study contributes by integrating the influence of interest rates, administrative costs, and risk in one model to understand the collective influence on fintech lending user decisions. In addition, this study fills the gap of previous research by analyzing the contradictions in the results of previous studies related to the factors that influence credit decisions, as well as presenting a new perspective with a focus on fintech lending platforms in Surabaya City. The results showed that the variables of interest rates, administrative costs, and risk affect the decision to take online loans
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.
SYNERGY OF MSMES AND BLUE ECONOMY FOR SUSTAINABLE DEVELOPMENT IN THE COASTAL AREAS OF EAST KALIMANTAN Jainuddin, Jainuddin; Anggraini, Leny Susilawati; Halik, Abdul; Mujanah, Siti
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.v8i4.16448

Abstract

This research aims to identify and analyze the synergy between MSMEs and the blue economy in supporting sustainable development in the coastal areas of East Kalimantan. The research was conducted in several regencies in East Kalimantan, namely Balikpapan, Paser, Bontang, Kutai Kartanegara, and Kutai Timur. These regions were selected due to their significant maritime-based economic activities. Data collection was carried out for two months. This research employs a qualitative approach to explore the perceptions, experiences, and views of MSMEs related to the blue economy. The research results indicate that the synergy between MSMEs and the blue economy concept not only has a positive impact on improving the welfare of coastal communities but also serves as a strategic step in preserving marine ecosystems. Through strengthened collaboration among stakeholders, MSMEs can become the driving force behind an inclusive and sustainable blue economy.
STOCK PRICE DETERMINANTS: BEFORE AND DURING THE COVID-19 PANDEMIC Ardila, Lina Nur; Saputra, Dany Adi; Budiwati, Christiyaningsih; Syafiqurrahman, Muhammad
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.v8i4.16560

Abstract

This study aims to analyze the effect of financial variables, namely Earnings per Share (EPS), Return on Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) on Stock Prices in companies listed on the Indonesia Stock Exchange during the period 2018-2021. The analysis method used is multiple linear regression to test the effect of each variable partially and simultaneously. The results of the study show that in 2018-2019, EPS, ROA, and PBV have a significant effect on Stock Prices, while DER does not have a significant effect. Conversely, in 2020-2021, only EPS shows a significant effect on Stock Prices, while ROA, DER, and PBV do not have a significant effect. The overall regression model shows good ability in explaining variations in Stock Prices, with high R Square values, namely 78.7% for 2018-2019 and 82.4% for 2020-2021. This research is expected to provide insight for investors in making investment decisions based on the company's financial performance.
ANALYSIS OF THE USE OF DIGITAL MARKETING AND PRODUCT INNOVATION ON MARKETING PERFORMANCE OF FURNITURE SMEs IN GONDANGSARI VILLAGE, JUWIRING DISTRICT, KLATEN Mahendra, Vidorova Ardian; Hartono, Sri; Marwati, Fithri Setya; Kustiyah, Eny; Istiqomah, Istiqomah
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.v8i4.16576

Abstract

The advantages of digital marketing for businesses and MSMEs include the ability to easily connect with consumers online, higher sales conversions for targeted consumers, more efficient marketing costs, the ability to serve consumers in real time, and the potential to increase MSMEs' selling power. Furthermore, one of the important aspects that SMEs must carry out in order for the business in which they are involved to develop properly is to innovate. The goal is that the types of products and services offered are different from those of competitors, so that consumers will come. The purposes of this study were (1) to determine the effect of the use of digital marketing on marketing performance in MSMEs Furniture in Gondangsari Village, Juwiring District, Klaten Regency and (2) to determine the effect of product innovation on marketing performance in MSMEs Furniture in Gondangsari Village, Juwiring District, Klaten Regency. The analytical approach used in this research is descriptive quantitative. The population in this study is 38 people. The sample in this study were 38 people. According to the findings, the t test (Partial Test) has a significant value for the variable use of digital marketing, namely 0.002 < 0.05, implying that the variable use of digital marketing has a significant effect on marketing performance at MSMEs Furniture in Gondangsari Village, Juwiring District, Klaten Regency. According to the t test (Partial Test) results, the significant value for the product innovation variable is 0.006 < 0.05, implying that the product innovation variable has a significant effect on marketing performance in MSMEs Furniture in Gondangsari Village, Juwiring District, Klaten Regency.Keywords: Use of Digital Marketing, Product Innovation, Marketing Performance, MSMEs Furniture.
REVEALING THE ROLE OF SYSTEMATIC AND NON-SYSTEMATIC RISK IN ENHANCING OPTIMAL PORTFOLIO RETURNS IN GLOBAL STOCK MARKETS Sidiq, Ahmad; Suprihati, Suprihati; Darmanto, Darmanto
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.v8i4.16586

Abstract

This study analyzes the effects of systematic and unsystematic risks on the optimal portfolio return in Global Stock Indices during the 2016–2023 period using the Single-Index Model. The findings reveal that systematic risk, measured by stock beta, has a significant and positive influence on expected return (regression coefficient = 0.37; t-statistic = 8.018; p-value < 0.05), explaining 65% of the portfolio return variance. Conversely, unsystematic risk is statistically insignificant (regression coefficient = 0.37; t-statistic = 5.546; p-value > 0.05) due to its reduction through diversification. The constructed optimal portfolio yields an expected return of 12.5% with an 8.3% risk level. These results align with Modern Portfolio Theory and the Capital Asset Pricing Model (CAPM), emphasizing the importance of systematic risk management and diversification in optimizing portfolio performance. These findings provide actionable insights for investors to design investment strategies tailored to their risk tolerance.Keywords: Expected Return, Systematic Risk, Unsystematic Risk, Optimal Portfolio

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