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Contact Name
Dewi Muliasari
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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
Bahasa Inggris Murtadho, Raihan Akbar; Usdek Riyanto, Dicky Wisnu; Febriani, Rizki
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.v9i2.17305

Abstract

Workload, perceived organizational support, and job satisfaction play crucial roles in enhancing employees' work-life balance. The purpose of this study is to analyze the effects of workload and perceived organizational support on work-life balance, with job satisfaction as an intervening variable. This research using a quantitative method, using SmartPLS 4 and SPSS for data processing. Data were collected through online electronic questionnaires and interviews with several employees. The study involved 130 employees as population, selected using a stratified sampling method. Path analysis was utilized for data analysis. Workload has a significant negative effect on work-life balance. Perceived organizational support does not significantly influence work-life balance. Job satisfaction has a significant positive effect on work-life balance. Workload has a significant negative effect on job satisfaction. Perceived organizational support has a significant positive effect on job satisfaction. Job satisfaction mediates the impact of workload on work-life balance. Job satisfaction mediates the impact of perceived organizational support on work-life balance. The authors suggest that research on work-life balance can use variabels other than workload, perceived organizational support, and job satisfaction to reveal other contributions outside of these variables.
THE IMPACT OF COVID-19 PANDEMIC ON THE ISLAMIC BANK FUND-RISING PERFORMANCE (Case Study at PT Bank Syariah Bukopin Tbk.) Windawati, Atif; Widodo, Saniman; Widowati, Mustika; Widodo, Sartono; Katrina Sari, Mella
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

The financial performance of Islamic Banks during the Covid-19 pandemic is interesting and important to study because of its function as an intermediary institution. The research has a purpose to investigate the fund-raising performance in Islamic Bank before and during the Covid-19 pandemic. The object of this study is Bank Syariah Bukopin in Indonesia. The different tests namely The Paired Sample t-test and the Wilcoxon Signed Rank Test are used to find out the distinction of Islamic Bank’s fundraising performance before and during the Covid-19 pandemic. As the result, this research reveals that the performance of Islamic Bank’s fundraising before and during the Covid-19 pandemic is significantly different. This means that the Covid-19 pandemic has significant effect statistically on Bank Syariah Bukopin’ fundraising performance. The number of Bank Syariah Bukopin's third party Funds namely Wadiah Current Accounts, Wadiah Savings, Mudharabah Savings, and Time Deposits, has declined significantly during the covid 19 pandemic.
ANALYSIS OF THE EFFECT OF BUDGETING SYSTEM AND OPERATIONAL RISK ON THE FINANCIAL PERFORMANCE OF HOUSING DEVELOPER COMPANIES Oma Nuryanto; Rukmini; Sri Laksmi Pardanawati
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.v9i2.17372

Abstract

This study aims to examine the effect of the budgeting system and operational risk on the financial performance of housing developer companies in the Solo Raya region. The research population consists of 34 companies that are members of the Real Estate Indonesia (REI) Solo Raya Chapter. Data were collected using a structured questionnaire and analyzed using multiple linear regression with SPSS. The results show that the budgeting system has a positive and significant effect on financial performance, with a significance value of 0.028 (< 0.05). Meanwhile, operational risk does not have a significant partial effect, although it contributes jointly with the budgeting system in influencing financial performance, as indicated by a significance value of 0.002 in the F-test. The coefficient of determination (Adjusted R²) is 0.299, indicating that 29.9% of the variation in financial performance can be explained by the two independent variables. These findings highlight the importance of strengthening the budgeting process and maintaining effective risk management practices in order to enhance financial performance.
PERCEIVED USEFULNESS WITHIN THE TECHNOLOGY ACCEPTANCE MODEL FRAMEWORK AND FINTECH ADOPTION: AN INTEGRATED REVIEW OF FINDINGS FROM DEVELOPING COUNTRIES Araujo, Delia Iria Magno De; Nabir, Abdul Muhaemin; Jainuddin; Ranawati, Tri
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 analyze the role of perceived usefulness in influencing the adoption of financial technology (fintech) using the Technology Acceptance Model (TAM) framework, by integrating findings from literature reviews across various developing countries. As fintech implementation continues to expand as a tool for promoting financial inclusion, understanding the determinants of technology adoption becomes increasingly crucial, especially in countries with varying levels of technological penetration. This research adopts a systematic literature review method of scholarly articles published between 2019 and 2024 to identify patterns, trends, and contextual variables that mediate or moderate the influence of perceived usefulness on fintech adoption intentions and behaviors. The findings reveal that perceived usefulness is a primary determinant in the adoption of fintech in most developing countries. However, its influence is often mediated by external factors such as digital literacy levels, trust in the system, technological infrastructure, and national regulatory frameworks. These results offer theoretical contributions to the expansion of the TAM in cross-cultural contexts and practical implications for policymakers and fintech providers in designing more context-specific and locally responsive adoption strategies.
ANALYSIS OF THE EFFECT OF ADVERTISING, SALES PROMOTION, AND PUBLIC RELATIONS ON SAVING DECISIONS AT PT. BANK NEGARA INDONESIA (PERSERO) Tbk. SURAKARTA OFFICE Putra, Nadia; Samanto, Hadi; Utami, Wikan 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.v9i2.17464

Abstract

This study aims to analyze the influence of advertising, sales promotion, and public relations on customers’ saving decisions for BNI Taplus at PT Bank Negara Indonesia (Persero) Tbk. Surakarta Branch Office. The research method employed is a quantitative approach with a survey technique using questionnaires distributed to 100 respondents. The data were analyzed using multiple linear regression, classical assumption tests, as well as F-tests and t-tests. The results of the study indicate that simultaneously, advertising, sales promotion, and public relations have a significant effect on saving decisions. Partially, each of these variables also has a positive and significant influence. These findings demonstrate that integrated marketing communication activities play an important role in influencing customers' decisions in the banking sector. This research is expected to serve as a reference for bank management in formulating more effective marketing strategies in the future. Keywords: Advertising, Sales Promotion, Public Relations, Saving Decision
THE INFLUENCE OF WORK ENVIRONMENT, WORK DISCIPLINE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT BPR KARTASURA MAKMUR Nugroho, Andrian Wahyu; Wagiyem, Wagiyem
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.v9i2.17509

Abstract

The research team behind this project hopes to learn how factors like workplace discipline and employee motivation affect productivity. What we have here is an example of associative study. A multiple regression test was used to assess the hypothesis. Saturated samples are utilized in the sampling process. All 45 employees falling within the purview of BPR Kartasura Makmur make up the sample for this study. The SPSS program, version 26, is utilized for data processing. Multiple linear regression, classical assumption testing, hypothesis testing, and determination coefficient testing were all part of the data analysis approach. There was a nialiR square (R2) of 0.799 in the determination test, according to the data presented in the prior chapter. You may use this figure to evaluate how the work environment, discipline, and motivation all play a role in employee performance. This number indicates that 80% of an employee's performance is affected by their work environment, work discipline, and work incentive all at once. Other variables impact the remaining 20%. Employee performance at BPR Kartasura Makmur is positively and significantly impacted by work discipline and motivation, according to the premise of work environment factors. According to the results, work discipline is the single most important factor affecting employee performance. Keywords: work environment, work discipline, work motivation, employee performance
Analisis Pengaruh Harga, Inovasi Rasa, dan Daya Tarik Kemasan Minuman Teh Jumbo terhadap Preferensi Konsumen Teh Botol Pabrikan : Studi Kuantitatif tentang Perilaku Konsumen di Jawa, Indonesia. Budiarto, Gatot; Suprihati; Samanto, Hadi
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.v9i2.17628

Abstract

The packaged tea beverage industry in Indonesia, once a dominant player, is currently facing a decline in market performance. This trend is accompanied by the rapid rise of “Teh Jumbo”—a large-sized, street-sold iced tea that is affordable and highly favored by consumers across Java. This study was prompted by the concern that the growing popularity of Teh Jumbo might be influencing the declining preference for factory-produced bottled tea. The research aims to investigate the impact of price, flavor innovation, and packaging appeal of Teh Jumbo on consumer preferences for branded bottled tea. A quantitative approach was employed using a questionnaire distributed to respondents in several regions across Java, and data were analyzed using multiple linear regression. The findings reveal that all three factors significantly influence consumer preferences, with flavor innovation emerging as the most dominant. These insights provide a better understanding of shifting consumer behavior in the competitive tea beverage market. Keywords : Consumer Preference, Price, Flavor Innovation, Packaging Appeal, Teh Jumbo
AUTONOMOUS SUSTAINABLE MARITIME BUSINESS MANAGEMENT AND PORT MANAGEMENT IN INDONESIA Weda, Iwan
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

Indonesia, as the world’s largest archipelagic state, is facing increasing pressure to modernize and decarbonize its maritime logistics and port operations. With the exponential advancement in automation, artificial intelligence (AI), and sustainable business frameworks, the maritime sector in Indonesia stands at a critical juncture. This paper explores the potential integration of autonomous technologies in maritime business and port management, with a focus on aligning with the Sustainable Development Goals (SDGs) and blue economy principles. It critically analyses current regulatory, infrastructural, and operational limitations while proposing a framework for autonomous sustainable maritime business models. Empirical observations and recent policy developments are examined to highlight gaps and opportunities. This study contributes novel insights by combining technological, regulatory, and sustainability dimensions into a holistic port and maritime management strategy suitable for the Indonesian context.
THE EFFECT OF COMPANY SIZE, ASSET GROWTH AND ASSET STRUCTURE ON CAPITAL STRUCTURE IN THE TEXTILE AND GARMENT INDUSTRY OF THE INDONESIA STOCK EXCHANGE Akbar, Jufri Sani; Nadia Sri Rezeki
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.v9i2.17693

Abstract

The Textile and Garment Industry is an industry that makes a significant contribution to economic growth in Indonesia, making a large contribution to the PDP (Gross Domestic Product), then the reason in this study is how company size, asset growth and asset structure can affect capital structure. Research with 12 samples of textile and garment companies listed on the IDX with data from 2020 - 2024 using the purposive sampling method. Pecking order theory is the choice because the use of funding sources refers to internal funds, debt, and equity. The analysis method uses parametric statistics panel data regression with variable measurement assumptions. The results of the regression analysis obtained the results that the R-squared was 0.666565 and the Adjusted R-squared was 0.558424, and this is evident from the results of hypothesis testing both simultaneously and partially there is an influence of company size, asset growth and asset structure on capital structure. Keywords: Company Size, Asset Growth, Asset Structure and Capital Structure
PERFORMANCE EVALUATION OF RSUD H. ABDUL MANAP JAMBI USING THE BALANCED SCORECARD APPROACH: A FOUR-PERSPECTIVE ANALYSIS Sari, Febriyani Nopa; Setiawati, Rike; Fitriaty
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 evaluate the performance of RSUD H. Abdul Manap Kota Jambi during the 2020–2023 period using the Balanced Scorecard approach, which consists of four key perspectives: financial, customer, internal business processes, and learning and growth. A descriptive quantitative method was employed, using secondary data from financial reports, hospital performance indicators, and survey data from patient and employee satisfaction questionnaires. From the financial perspective, the hospital demonstrated generally strong performance, with favorable liquidity and solvency ratios. However, activity ratios, particularly collection period and total asset turnover, indicated areas needing improvement. The customer perspective showed high patient retention and satisfactory service quality, although the hospital struggled to attract new patients, as reflected in the low acquisition rate. In terms of the internal business process perspective, performance was less optimal. Indicators such as Bed Occupancy Rate (BOR), Turn Over Interval (TOI), and Bed Turn Over (BTO) remained below ideal standards, suggesting inefficiencies in the use of inpatient facilities. Conversely, indicators like Average Length of Stay (AvLOS), Net Death Rate (NDR), and Gross Death Rate (GDR) met national healthcare benchmarks. The learning and growth perspective revealed positive outcomes, especially in employee retention and job satisfaction. Although training participation was relatively low, its consistent implementation each year reflected the hospital’s commitment to human resource development. The study concludes that while the hospital has performed well in several areas, continuous improvement guided by the Balanced Scorecard framework is essential. Future research should consider applying qualitative or mixed methods to explore the underlying causes of performance gaps and provide more comprehensive recommendations.

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