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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
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PROPOSED IMPROVEMENTS TO INCREASE CUSTOMER REPURCHASE INTENTIONS AT DEPARTMENT STORE X Budiono, Fernand Amadeo; Sitorus, Hotna Marina Rosaly
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17105

Abstract

The retail sector is one of the most significant sectors of the Indonesian economy, where according to the Minister of Trade, it contributed 53,56% of GDP in the first quarter of 2022. One example of a retail business in Indonesia is Department Store X, located in Bandung City, one of Indonesia’s largest retail markets. However, since 2017, the number of visitors and sales there has stagnated, and has been pretty much the same for the last 6-7 years, despite rising costs of labor and product procurement, which is very concerning for the store’s longevity. The objective of this research is to identify and analyze what key factors effect customer repurchase intentions at Bandung City department stores such as Department Store X, as it was found that the problem was caused by low customer retention. Many old customers were hesitant or unwilling to shop in Department Store X again. This research itself aims to study the effect of several independent variables, including advertising and promotions, store environment & layout, service quality, product diversity, and location as well as several mediating variables, including customer satisfaction, perceived value, and emotions/feelings in the store on the dependent variable of customer repurchase intentions. The methodology used in this research involved using a questionnaire with a convenience sampling technique for data collection and PLS-SEM (Partial Least Squares Structural Equation Modelling) for data processing. The results of this research found that product diversity, location, and customer satisfaction had a positive and significant effect on repurchase intention.
THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE: THE MEDIATING ROLE OF EARNINGS MANAGEMENT Adi, Bayu
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17111

Abstract

This study aims to examine the impact of corporate governance mechanisms towards the financial performance of companies in Indonesia, where earnings management is applied as an intervening variable. Corporate governance is a significant element in mitigating agency conflicts that may impact a firm's financial outcomes and lead to earnings manipulation. A quantitative approach was employed, using path analysis to test the proposed relationships. 312 observations of data were collected from 78 listed industrial companies in the Indonesia Stock Exchange during 2021-2024 through purposive sampling. The results show that the percentage of independent commissioners and institutional ownership considerably reduces the earnings management behavior. However, the size of the audit committee and managerial ownership do not appear to have a major impact. Furthermore, financial performance is strongly and favorably impacted by institutional ownership and independent commissioners. However, it has been discovered that earnings management significantly and negatively affects financial outcomes. Furthermore, the evidence points to earnings management as a partial mediating factor in the relationship between corporate governance elements and financial performance. This study contributes to the body of knowledge in accounting and corporate governance by empirically evaluating the mediating function of earnings management in the link between governance systems and business financial performance in the Indonesian context.
SAFETY POLICY STRATEGY: A KEY SUCCESS OF BUSINESS TRANSPORTATION Wibawanti, Andjar Budi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17142

Abstract

This paper aims to find alternative policy strategies to improve seafarer safety behavior to reduce the potential for ship accidents. The activity uses literature studies supported by quantitative methods. Data is collected through relevant literature and key persons and analyzed using a logic model approach. The results show that one of the alternative strategic policies that can be considered to reduce seafarer accidents through improving seafarer safety behavior is a policy of improving the quality of resources through a special certification program for seafarers and supervisors. The safety certification program is designed for seafarers and supervisors with different materials, methods and instructors according to their respective job descriptions and lasts for 20 to 30 hours in five working days. These findings not only provide theoretical contributions to the development of transportation and public policy, but also have practical implications for shipping companies and the government.
Succession Dilemma: Power of Perception, Transition Courage, and Assuming the Helm Wongso, Nikolas; Padmalia, Metta
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17193

Abstract

Succession process is one of the greatest challenges involved in the continuanceof family businesses through generations. Incumbent reluctance to step down isone of the most prevalent challenges, which can prevent successors fromreplacing incumbents accordingly. This study aims to examine the impact ofperceived business performance on successor willingness to step in, the impactof successor willingness to step in on incumbent willingness to step down, andthe mediating role of successor willingness in the relationship betweenperceived business performance and incumbent willingness to step down. Thisstudy utilizes the quantitative approach with the data collected through 182respondents that include incumbents, successors, or a combination of the two infamily businesses. Data analysis was carried out using the Partial LeastSquares-Structural Equation Modeling (PLS-SEM). Results indicate thatperceived business performance has a significant, positive impact on successorwillingness to step in. Additionally, successor willingness has a significantimpact on incumbent willingness to step down. Analysis establishes successorwillingness to step in to mediate the relationship between perceived businessperformance and incumbent willingness to step aside. These findings can behelpful to enhance succession planning, leadership replacement strategies, andsustainability of family businesses.
PERAN TEKNOLOGI KEUANGAN DALAM MENINGKATKAN PENGEMBANGAN UMKM PERIKANAN DI PESISIR KALIMANTAN TIMUR Jainuddin; Yovita, Maria
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fisheries Micro, Small, and Medium Enterprises (MSMEs) in the coastal areas of East Kalimantan play a vital role in local economic development, yet they continue to face various challenges such as limited access to financing, low financial literacy, and inadequate technological infrastructure. Financial Technology (fintech) emerges as an innovative solution to address these barriers through digital services such as peer-to-peer lending, digital payments, and automated financial record-keeping applications. This study employs a qualitative approach based on literature review to examine the contribution of fintech in supporting the development of fisheries MSMEs in coastal regions. The findings suggest that fintech can enhance access to finance, improve transaction efficiency, and expand market reach for MSME actors. However, its utilization remains constrained by low digital literacy and limited internet infrastructure in coastal areas. Therefore, collaboration among the government, fintech providers, and educational institutions is essential to strengthen the digital capacity of MSMEs and expand technological infrastructure. This study provides strategic insights into the importance of fintech adoption in promoting inclusive growth and sustainability of fisheries MSMEs in coastal communities.
INFLUENCER AUTHENTICITY AND HOMOPHILY ON TIKTOK: SHAPING PURCHASE INTENTION VIA PARASOCIAL RELATIONS Aurellia, Clairene; Dewi, Liliana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17227

Abstract

Influencer characteristics influence consumer purchase intentions and are increasingly relevant to the digital era, especially through the TikTok platform. The main focus of this study is to analyze the influence of influencer characteristics using homophily, informative value, and authentic variables on the purchase intentions of Gen Z TikTok users in Indonesia, especially in Java, with parasocial relationships as a mediating variable. The research method used is a quantitative approach with a purposive sampling technique, involving 210 respondents aged 18-27 years who actively use TikTok. Data collection was carried out through an online questionnaire with a Likert scale of 1-5, and analysis using SmartPLS. The results of the study showed that homophily had a significant effect on purchase intentions through parasocial relationships. Informative and authentic values did not have a significant effect on purchase intentions through parasocial relationships. These findings emphasize the importance of closeness between influencers and their audiences in building a relationship that can drive purchasing decisions. Keywords: Homophily, Informative Value, Authenticity, Parasocial Relationship, Purchase Intention
IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING IN THE FINANCIAL SYSTEM OF THE EAST KUTAI REGENCY GOVERNMENT Anggraini, Leny Susilawati; Yovita, Maria
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

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Abstract

This study aims to examine the implementation of public sector accounting within the financial system of the East Kutai Regency Government and to assess its contribution to improving transparency and accountability in local financial governance. In the context of fiscal decentralization, East Kutai faces challenges in managing a large budget while ensuring efficiency, openness, and integrity. This research employs a descriptive qualitative approach, using in-depth interviews, document analysis, and observation as data collection techniques. The findings reveal that the application of accrual-based Government Accounting Standards (SAP), supported by information systems such as SIPD and SIMDA Keuangan, has improved the quality of financial reporting and serves as a critical foundation for public decision-making. Key success indicators—such as transparency, accountability, efficiency, and regulatory compliance—are used to evaluate local financial performance. East Kutai Regency has received an unqualified opinion (Wajar Tanpa Pengecualian, WTP) from the Audit Board of Indonesia (BPK) for ten consecutive years, reflecting its success in achieving the principles of good governance. Nevertheless, challenges remain, particularly in terms of human resource capacity and technological infrastructure. Therefore, a sustainable strategy is needed to strengthen civil service competencies and optimize local financial information systems.
THE EFFECT OF TAX FINES, IMPLEMENTATION OF THE SAKPOLE SYSTEM , QUALITY OF FISCAL SERVICES ON TAXPAYER COMPLIANCE AT THE SUKOHARJO SAMSAT OFFICE Budiyono, Budiyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17255

Abstract

This study aims to analyze Tax Fines, Implementation of the Sakpole System, and the Quality of Tax Service on Taxpayer Compliance. The population in this study were motor vehicle taxpayers registered at the Sukoharjo Samsat Office with an accidental sampling method of 100 people. Based on the Slovin formula, with an error rate of 10%. The analysis techniques in this study consisted of descriptive statistical analysis, instrument testing, classical assumption testing, and hypothesis testing. The results of this study prove the regression results in the regression equation that Tax Fines, Implementation of the Sakpole System, and Quality of Tax Service have a positive effect on Taxpayer Compliance. The results of the F test and t test indicate that Tax Fines, Implementation of the Sakpole System, and Quality of Tax Service have a positive and significant effect on Taxpayer Compliance. Based on the results of the R2 test (coefficient of determination), it is known that Tax Fines, Implementation of the Sakpole System, and Quality of Tax Service are able to explain 49.8% of the variable of Taxpayer Compliance registered at the Sukoharjo Samsat Office , while 50.2% is influenced by other variables that were not studied, such as tax socialization, tax system, tax reform and others . Keywords: Tax Fines, Implementation of the Sakpole System, and Quality of Tax Service, and Taxpayer Compliance .
PENGARUH SERVICE QUALITY DAN POSITIVE EMOTIONAL EXPERIENCE TERHADAP CUSTOMER SATISFACTION MELALUI ELECTRONIC WORD OF MOUTH PADA PENERIMAAN PESERTA DIDIK BARU DI LEMBAGA PENDIDIKAN ISLAM NURUL HIKMAH SIDOARJO Binantoro, Patria Winahyu; Edy Sulistiyawan; Wira Yudha Alam
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17268

Abstract

Education plays a vital role in developing high-quality human resources that can compete in the era of globalization. Nurul Hikma Islamic Educational Institute in Arjo is one of the institutions that is constantly striving to improve the quality of its services to attract the attention of the masses, especially in the freshman admission procedure (PPDB). This study aims to analyze the impact of service quality and positive emotional experience on customer satisfaction directly and indirectly through electronic word of mouth (eWOM) as a parameter. A quantitative approach using partial least squares (PLS) structural equation modeling (SEM) method was conducted on 160 respondents, who were parents or guardians of children in preschool and primary school. The results show that service quality has a significant impact on both customer satisfaction and eWOM. On the other hand, positive emotional experiences have a significant impact on eWOM but have no direct effect on customer satisfaction. Furthermore, eWOM has been shown to have a significant impact on customer satisfaction and act as a mediator between service quality and parent satisfaction. These findings highlight the importance of improving service quality and creating positive emotional experiences to increase customer satisfaction and strengthen promotional strategies through social platforms.
Evaluation of the Implementation of an Excel-Based Financial Recording System in Micro Enterprises: A Case Study of Mon Kopi Cafe Hetining Setyowati; Wikan Budi Utami; Hadi Samanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17269

Abstract

This study aims to evaluate the implementation of a Microsoft Excel-based financial recording system in a micro business, using Mon Kopi Café as a case study. The background of this research is based on the importance of orderly and systematic financial management for micro-enterprises, where Microsoft Excel serves as a practical and cost-effective tool. This research employs a qualitative approach with a case study method. Data collection techniques include interviews, observation, and documentation. The results indicate that the use of Excel at Mon Kopi Café has been carried out actively and is fairly effective in supporting daily transaction recording and the preparation of monthly financial reports. The system also supports business decision-making by providing structured financial data. However, several challenges were identified, such as incorrect use of formulas, lack of standardized formats, and limited technical skills among staff. Nevertheless, the Excel-based financial recording system is considered effective for micro-scale businesses, particularly when supported by training and improved human resource capacity.

Page 175 of 215 | Total Record : 2142

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