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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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Menjelajahi Adopsi dan Dampak Sistem Pembayaran Digital pada Usaha Kecil Menengah di Pedesaan Pakistan Raza, Danish
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 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.v9i3.18115

Abstract

This research examines the uptake and the role of digital payment systems in rural small and medium enterprises (SME) in Pakistan, an area that has been largely ignored in the literature on the subject due to its urban and developed economy focus. The study explored the drivers, perceived benefits, and barriers to adoption using a qualitative approach stemming out of a comprehensive review of scholarly and policy research and industry insights. Results indicate that when introduced well, mobile wallets, QR payments, and banking apps have the potential to increase the efficiency of operations, lower transaction costs, and increase the number of people who have access to formal finance. The adoption is, however, at a low rate because of poor infrastructure, low digital and financial literacy, tax issues, and security-related fears. The work adds new knowledge by concentrating on rural SMEs and offering context-specific solutions, such as the targeted fintech solutions, infrastructure development, and the campaigns to raise literacy rates, as a way to close the digital divide. These results are practical recommendations to policymakers, financial service providers, and rural businesses to build inclusive digital financial ecosystems.
ANALYSIS OF THE IMPLEMENTATION OF GOVERNMENT REGULATION NUMBER 58 OF 2023 ON THE WITHHOLDING OF ARTICLE 21 INCOME TAX FOR PERMANENT EMPLOYEES AT PT XYZ Cahyo, Aqil Dwi; Karunia, Asaprima Putra; Persadha, Yoga; Suranta, Sri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 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.v9i3.18124

Abstract

The shift in the calculation system for withholding Income Tax Article 21 from a progressive rate to the Average Effective Rate (TER) scheme offers administrative ease for taxpayers in fulfilling their tax withholdings. However, there are differences in tax burdens among permanent employees of PT XYZ falling into various TER groups (A, B, and C) based on their Non-Taxable Income (PTKP) status. These differences become more significant when gross income increases, such as when religious holiday bonuses are provided, causing some employees previously not subject to withholding tax to become taxable. The total amount of Income Tax Article 21 withheld under the TER scheme tends to be higher than that calculated using the progressive rate. These findings indicate that although TER simplifies administrative procedures, the classification of TER groups and fluctuations in gross income are crucial factors in determining the tax burden borne by each employee.
THE STRATEGIES TO PREVENT CASH RECEIPT FRAUD PREVENTION STRATEGY AT CV ARTA TRISNA (ELECTROPLATING AND CHEMICAL DISTRIBUTOR) Suci Artini, Eka Dewi; Lasiyono, Untung; Sulistiyawan, Edy
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 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.v9i3.18169

Abstract

This study aims to analyze internal control procedures and strategies in cash receipts to prevent fraud at CV Arta Trisna Sidoarjo Branch. This study uses a qualitative descriptive method with data collection techniques through interviews, observations, and documentation. The results of the study show that the procedure for receiving cash in the company has been implemented in accordance with the theory and standards of internal control, including payments, daily reconciliation, deposits to banks, as well as supervision and separation of duties. Fraud prevention strategies are implemented through cash and giro system, CCTV monitoring, periodic audits, employee training, and separation of work functions. Comparative analysis of theory and practice shows that the elements and components of internal control in CV Arta Trisna have been effective in minimizing the risk of fraud. However, it was found that one aspect of the anti-fraud program has not been implemented, namely the consultation assistance program for employees. Overall, the company's cash internal control system is considered quite good and able to support the company's financial integrity.
ANALISIS PROSES SUKSESI DAN TANTANGAN GENERASI KEDUA DI PT ALFA VIKTORI FAMILIA Sofia Umari; Metta Padmalia
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 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.v9i3.18218

Abstract

This study analyzes the succession process and challenges faced by the second generation in PT Alfa Viktori Familia, a family-owned company in Indonesia. This study uses a qualitative approach with in-depth interview methods with the main informant sources, namely the founder as the first and second generation successor, managerial staff, and experts in the family business. The research results show that commitment and trust are factors in the succession process, with family values ​​having a big role and also helping in shaping the successor's readiness to continue the business. The analytical framework uses the Seven-Pointed Star Model by Rothwell, which covers seven aspects of succession planning. The research results show that aspects of intergenerational commitment and trust have been implemented strongly. However, most other aspects such as assessing potential successors and development programs have not been carried out systematically. The challenges faced include difference in leadership styles, adaptation to technological and market changes, and gaps between generations. This study suggests the need for a more professional succession system, including the use of performance indicators (KPI), mentoring programs, and ongoing evaluation to ensure business continuity across generations. These findings contribute to the business literature and become a practical reference for family companies in Indonesia.
KESEJAHTERAAN KARYAWAN TETAP TERHADAP KONTINUITAS USAHA TAMBAK UDANG, STUDI KASUS TAMBAK UDANG CV KARUNIA DEWATA KARANGASEM BALI Dimas Wahyu Setyawan; Tony Antonio; Agoes Tinus Lis Indrianto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 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.v9i3.18219

Abstract

This study aims to explore the relationship between permanent employee welfare and business continuity in the shrimp farming industry, using a case study of CV Karunia Dewata in Karangasem, Bali. A qualitative case study approach was employed, utilizing in-depth interviews and participatory observations as the primary data collection methods. The results indicate that employee welfare—including physical, mental, social, and economic aspects—significantly affects work productivity, loyalty, and discipline. The lack of attention to employee welfare was identified as a key factor contributing to non-compliance with SOPs, which negatively impacted biosecurity and production output. These findings underscore the strategic role of employee welfare in maintaining workforce stability and operational continuity. The study also offers practical recommendations to enhance welfare policies and adaptive supervision systems to ensure long-term sustainability of shrimp farming businesses.
MARKET ORIENTATION AND ENVIRONMENTAL PRODUCT INNOVATION ON BUSINESS PERFORMANCE : THE MEDIATING ROLE OF COMPETITIVE ADVANTAGE Sandy Hana Widya Sims; Bima Cinintya Pratama; Iwan Fakhruddin; Nur Isna Inayati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 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.v9i1.18264

Abstract

This study aims to analyze the effect of market orientation and environmental product innovation on business performance in MSMEs, with competitive advantage as a mediating variable. Market orientation is a factor that allows MSMEs to survive and thrive in increasingly fierce competition. In addition, environmentally based product innovation focuses on developing environmentally friendly products. This research uses a quantitative method with a survey approach to a number of MSME actors. The targets of this research were MSME actors in Banjarnegara, Purbalingga, Banyumas, Cilacap and Kebumen Regencies. The data used uses primary data and used a sample of 200 respondents. The analytical tool used in this research is Smart-PLS by using the inner model, outer model, and hypothesis testing. Outer model is used for validity and reliability tests. Inner model is used for R-square and F-square tests and hypothesis testing using Bootstrapping testing. The results of this study indicate that the variables of Market Orientation, Environmental Product Innovation, and Competitive Advantage have a positive effect on Business Performance. The practical implication of this study is that MSMEs must pay attention to and optimize business potential by considering Market Orientation, Environmental Product Innovation, Competitive Advantage to improve business performance. Keywords: Business performance, Competitive advantage, Environmental product innovation, Market Orientation.
THE INFLUENCE OF COMMUNITY PARTICIPATION, TRANSPARENCY, ACCOUNTABILITY, AND THE ROLE OF VILLAGE OFFICIALS ON VILLAGE REVENUE AND EXPENDITURE BUDGET MANAGEMENT (APB Desa) (Case Study in Villages in Sawit District, Boyolali Regency) Sari, Anisa Arum; Dewi, Maya Widyana; Rukmini, Rukmini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 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.v9i3.18274

Abstract

This study seeks to investigate how community involvement, transparency, accountability, and the function of village officers affect the management of village revenue and expenditure budgets in villages across the Boyolali Regency's Sawit District. This investigation employs a quantitative data analysis approach with testing utilizing the Multiple Linear Regression Model. In this study, Village Heads, Village Officials, and Village Consultative Bodies (as community representatives) in villages across the Sawit District, Boyolali Regency, were the populations used. The research sample of 86 individuals was selected using purposive sampling in this study. The findings of this research show that in villages across the Boyolali Regency's Sawit District, the Management of Village Revenue and Expenditure Budgets (APB Desa) is significantly impacted by partial community involvement, transparency, accountability, and the function of village officials.
THE INFLUENCE OF LEADERSHIP STYLE, AND GREEN MANAGEMENT ACCOUNTING ON THE SUSTAINABILITY PERFORMANCE OF CATHOLIC UNIVERSITIES IN INDONESIA Andrew, Richard; Lusy, Lusy; Pranata, Yosef
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 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.v9i3.18275

Abstract

Sustainability performance is an issue that has become phenomenal lately in the era of Industrial Revolution 5.0. Not only companies are the object of special attention towards sustainability performance based on profit goals, but non-profit (nonprofit) based organizations also continue to strive to achieve sustainability performance. The Catholic University as one of the non-profitoriented organizations must continue to maintain its performance in order to achieve sustainability performance. The object of research in this study are all Catholic universities in Surabaya and Jakarta. The choice of place is because the two cities are the two largest cities in Indonesia and have the best Catholic universities in Indonesia. Sampling technique in this study using purposive sampling. This type of research is quantitative research with questionnaires through Google Form with a Likert scale of 1-5.The purpose of this study was to analyze and examine the influence of leadership style, and Green Management Accounting on sustainability performance. The specific purpose of this study is to see the role of Green management accounting on the sustainability performance of Catholic universities in Indonesia is maintained in the midst of rapid technological developments in the Industrial Revolution 5.0. The urgency of this research is if the Catholic University in Indonesia has a different level of understanding, Knowledge-Based Leadership Style, Green Management Accounting and Sustainability Performance, specific specifications in this research, more focus on the theme of green Management Accounting and sustainable Accounting Research in terms of the level of leadership style, Green Management Accounting.
AN ANALYSIS OF THE DETERMINANT FACTORS INFLUENCING FOLLOWER ENGAGEMENT ON THE INSTAGRAM ACCOUNT RS ROYAL SURABAYA Leatemia, Putri Daniella Natalia; Kurniawan, Daniel
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 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.v9i3.18276

Abstract

This study aims to analyze the factors that influence engagement among followers of the Instagram account @rsroyalsurabaya. Engagement is a key indicator in digital marketing strategies, as it reflects the level of audience interaction and involvement with posted content. The factors examined in this research include content quality, posting consistency, admin responsiveness,and the relevance of information to audience needs. A quantitative descriptive method with an explanatory research approach was used. Data were collected through questionnaires distributed to 200 active followers of @rsroyalsurabaya, selected using purposive sampling. Multiple linear regression analysis was applied to determine the influence of each factor on engagement. The findings show that content quality, posting consistency, and admin responsiveness significantly affect follower engagement. Among all variables, the relevance of information was identified as the most dominant factor in shaping engagement.
DEVELOPMENT OF BUSINESS STRATEGIES TO INCREASE SALES TURNOVER OF AGRICULTURAL MECHANIZATION EQUIPMENT WITH THE QSPM METHOD AT PT GOLDEN PRATAMA GEMILANG Pratama, Okky Aditya; Tambunan, Damelina Basauli
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 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.v9i3.18277

Abstract

This study aims to formulate marketing strategies for PT Golden Pratama Gemilang (GPG) to increase the sales turnover of agricultural mechanization tools by employing the SWOT approach and the Quantitative Strategic Planning Matrix (QSPM) method. The research utilizes a qualitative method by collecting data through in-depth interviews, document analysis, and direct observations. The SWOT analysis revealed that PT GPG’s strengths include a strong company reputation, high-quality products meeting international standards, effective after-sales services, robust relationships with key clients, and efficient product demonstrations. However, the company faces weaknesses such as relatively high product prices, limited promotional capacity, and challenges in workforce regeneration. External opportunities identified include agricultural modernization policies, growing demand for mechanization, strategic partnerships with state-owned enterprises (BUMN) and private sectors, and advancements in mechanization technologies. Conversely, major threats include price competition from local competitors, macroeconomic challenges, insufficient market education, and negative perceptions of consumable parts. Through QSPM analysis, strategies with the highest Total Attractiveness Scores (TAS) were prioritized for implementation. The top-priority strategy identified is collaborating with local Original Equipment Manufacturers (OEMs) to reducethe cost of consumable parts, which achieved the highest TAS value. Other prioritized strategies include offering flexible payment options to small and medium-scale farmers, developing products tailored to specific land needs, and collaborating with the Ministry of Agriculture to promote agricultural modernization. The findings of this study emphasize the importance of a systematic approach in formulating marketing strategies. The proposed strategies are expected to assist PT GPG in enhancing competitiveness,expanding market share, and achieving sustainable sales growth in the agricultural mechanization industry.

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