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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 2,145 Documents
Deposit Mudarabah Investment Risk Analysis Method Value at Risk (VaR) Prastiwi, Iin Emy
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1129

Abstract

The purpose of this study is to understand the risk and return on net return on mudharabah deposits in Islamic banks using the Value at Risk (VaR) approach. The objects in this study are quarterly financial statements of Bank Syariah Mandiri, Bank BRI Syariah, and Muamalat Bank for three years, 2015-2017. The VaR analysis results show that the average risk of mudharabah deposit investment for 3 years in Bank Syariah Mandiri is 2015 at 6.61% and net return -0.53%, in 2016 the risk is 0.14% and net return 3.21 %, in 2017 the risk is 0.17% and net return is 0.32%. BRI Syariah Bank is 2015 at 0.08% and net return of 4.28%, in 2016 the risk is 0.07% and net return 3.77%, in 2017 the risk is 0.08% and net return 42.81% . and Bank Muamalat is 2015 at 0.63% and net return of 0.04%, in 2016 the risk is 0.40% and net return is 0.08%, in 2017 the risk is 0.14% and net return is 0.26%. In addition there are differences in the level of risk and return (net return) in Bank Syariah Mandiri, BRI Syariah, and Muamalat Bank with significant probability (p-value) for the risk level of 0.005 and return (net return) of 0.045. From the risk level and net return for three years, BRI Syariah Bank is a bank that has prospective value. Key Words : VaR, risk, net return, mudharabah deposit
ENCOURAGING BEHAVIOR SUPPORT TO CHANGE: THE ROLE OF INDIVIDUAL READINESS TO CHANGE AND COMMITMENT TO CHANGE Dwi Indriastuti Yulianingsih; Olivia Fachrunnisa
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.672

Abstract

Every organization that wants to survive in today's competitive world must be aware of the external demands of the environment. Organizations are required to be able to respond the new challenges that will emerge such as globalization, the rapid flow o information and the fast of technological change, causes the need of qualified employees are increasing. This forces the organization to try to manage existing human resources to have adaptive and supportive behavior towards change. This study aims to examine the role of individuals’ readiness to change, change-oriented leadership, and commitment to change toward behavior support to change. Data were collected from 116 respondents and analyzed using Structural Equation Modeling (SEM) and Sobel Test. The results show that to encourage behavior that supports change, commitment to change is required as a result of individuals’ readiness to change and support from the leader especially leaders who have a change-oriented leadership. Keywords: change-oriented leadership; individual readiness to change; commitment to change; behavior support to change
ENCOURAGING BEHAVIOR SUPPORT TO CHANGE: THE ROLE OF INDIVIDUAL READINESS TO CHANGE AND COMMITMENT TO CHANGE Yulianingsih, Dwi Indriastuti; Fachrunnisa, Olivia
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.672

Abstract

Every organization that wants to survive in today's competitive world must be aware of the external demands of the environment. Organizations are required to be able to respond the new challenges that will emerge such as globalization, the rapid flow o information and the fast of technological change, causes the need of qualified employees are increasing. This forces the organization to try to manage existing human resources to have adaptive and supportive behavior towards change. This study aims to examine the role of individuals’ readiness to change, change-oriented leadership, and commitment to change toward behavior support to change. Data were collected from 116 respondents and analyzed using Structural Equation Modeling (SEM) and Sobel Test. The results show that to encourage behavior that supports change, commitment to change is required as a result of individuals’ readiness to change and support from the leader especially leaders who have a change-oriented leadership. Keywords: change-oriented leadership; individual readiness to change; commitment to change; behavior support to change
THE INFLUENCE OF PERSONALITY AND ORGANIZATIONAL COMMITMENT AND WORK ENGAGEMENT TO EMPLOYEE SATISFACTION AND EMPLOYEE PERFORMANCE DPRD SAMARINDA CITY Fuad Fakhruddin; Zainal Ilmi; Gusti Noorlitaria Achmad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1049

Abstract

In this study involving Civil Servants in Samarinda City DPRD. In this study, to see the performance of employees used a sample of 82 respondents. The data analysis used by the author is the Structural Equation Model (SEM). Hypothesis testing is done by multivariate analysis carried out through the SmartPLS program. Data analysis through partial Least Square (PLS) is done through two stages, namely: First, Assessing the outer model or measurement model. Second, assess the inner model or structural model. The results showed that Personality had a positive influence on employee job satisfaction, organizational commitment had a positive influence on employee job satisfaction, work engagement gave a positive effect on satisfaction, Personality had a positive influence on employee performance, organizational commitment had a positive influence on employee performance, work engagement provide a positive influence on employee performance, job satisfaction has a positive influence on the performance of employees of the Samarinda City Regional Representative Council. Keywords: Personality, Organizational Commitment, Work Engagement, Job Satisfaction, Employee Performance
THE INFLUENCE OF PERSONALITY AND ORGANIZATIONAL COMMITMENT AND WORK ENGAGEMENT TO EMPLOYEE SATISFACTION AND EMPLOYEE PERFORMANCE DPRD SAMARINDA CITY Fakhruddin, Fuad; Ilmi, Zainal; Achmad, Gusti Noorlitaria
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1049

Abstract

In this study involving Civil Servants in Samarinda City DPRD. In this study, to see the performance of employees used a sample of 82 respondents. The data analysis used by the author is the Structural Equation Model (SEM). Hypothesis testing is done by multivariate analysis carried out through the SmartPLS program. Data analysis through partial Least Square (PLS) is done through two stages, namely: First, Assessing the outer model or measurement model. Second, assess the inner model or structural model. The results showed that Personality had a positive influence on employee job satisfaction, organizational commitment had a positive influence on employee job satisfaction, work engagement gave a positive effect on satisfaction, Personality had a positive influence on employee performance, organizational commitment had a positive influence on employee performance, work engagement provide a positive influence on employee performance, job satisfaction has a positive influence on the performance of employees of the Samarinda City Regional Representative Council. Keywords: Personality, Organizational Commitment, Work Engagement, Job Satisfaction, Employee Performance
The Effect of Corporate Social Responsibility (CSR) on Increasing the Competitiveness of Small and Medium Enterprises (SMEs) in OKU Timur, Indonesia Helisia Margahana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1157

Abstract

The purpose of this study is to determine whether Corporate Social Responsibility (CSR) affects the Competitiveness of Small and Medium Enterprises (SMEs). The population in this study are consumers who use e- commerce media in the South Sumatra area. The sample in this study was 200 respondents who were random samples from the Small and Medium Enterprises in South Sumatra. This study uses a survey method to see the amount of influence caused by the independent variables on the dependent variable. The independent variable examined in this study is the Corporate Social Responsibility (CSR) variable. The dependent variable in this study is the Competitiveness of Small and Medium Enterprises (SMEs). Based on the results of the study it can be seen that Corporate Social Responsibility (CSR) affects the Competitiveness of Small and Medium Enterprises (SMEs). So it can be concluded that if a business or business follows the regulations of the government, runs it and implements it based on predetermined factors, including work orientation factors, market orientation factors, and environmental orientation factors, then the business will be better known by the stakeholders and will be more competitive in the long run. Therefore SMEs must continue to consult with the government regarding CSR activities, which factors of CSR are most beneficial for all parties in business activities. SMEs must also focus on factors of price competition and competitive advantage to improve the image of SMEs and enhance competitiveness. Corporate Social Responsibility (CSR), Competitiveness, SMEs
The Effect of Corporate Social Responsibility (CSR) on Increasing the Competitiveness of Small and Medium Enterprises (SMEs) in OKU Timur, Indonesia Margahana, Helisia
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1157

Abstract

The purpose of this study is to determine whether Corporate Social Responsibility (CSR) affects the Competitiveness of Small and Medium Enterprises (SMEs). The population in this study are consumers who use e- commerce media in the South Sumatra area. The sample in this study was 200 respondents who were random samples from the Small and Medium Enterprises in South Sumatra. This study uses a survey method to see the amount of influence caused by the independent variables on the dependent variable. The independent variable examined in this study is the Corporate Social Responsibility (CSR) variable. The dependent variable in this study is the Competitiveness of Small and Medium Enterprises (SMEs). Based on the results of the study it can be seen that Corporate Social Responsibility (CSR) affects the Competitiveness of Small and Medium Enterprises (SMEs). So it can be concluded that if a business or business follows the regulations of the government, runs it and implements it based on predetermined factors, including work orientation factors, market orientation factors, and environmental orientation factors, then the business will be better known by the stakeholders and will be more competitive in the long run. Therefore SMEs must continue to consult with the government regarding CSR activities, which factors of CSR are most beneficial for all parties in business activities. SMEs must also focus on factors of price competition and competitive advantage to improve the image of SMEs and enhance competitiveness. Corporate Social Responsibility (CSR), Competitiveness, SMEs
HOW DOES THE EFFECT OF CORPORATE ETHICS AND POLITICAL BAHAVIOR AGAINST ORGANIZATIONAL COMMITMENTS? Iqbal Robbie
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.990

Abstract

The ethical value is part of the organizational culture, as an organizational environment that plays a role in forming employee organizational commitment. This study aims to determine the effect of a ethical values on organizational commitment with political behavior as a mediating variable. This research is a positivist approach or a quantitative approach because it tests existing variables. The ethical value is based on the diversity of situations and conditions in the company and personal behavior within the leader in using political influence to enable conflict or good synergy between employees. The population of this study were all employees other than the Head of the Office both PNS and non PNS under the Investment and Integrated Services Office of the Pasuruan City Government, amounting to 90 people. Research variables will be elaborated through a questionnaire which will be distributed to respondents based on the total number, because it uses census research. The collected data will be processed using smart PLS analysist
HOW DOES THE EFFECT OF CORPORATE ETHICS AND POLITICAL BAHAVIOR AGAINST ORGANIZATIONAL COMMITMENTS? Robbie, Iqbal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.990

Abstract

The ethical value is part of the organizational culture, as an organizational environment that plays a role in forming employee organizational commitment. This study aims to determine the effect of a ethical values on organizational commitment with political behavior as a mediating variable. This research is a positivist approach or a quantitative approach because it tests existing variables. The ethical value is based on the diversity of situations and conditions in the company and personal behavior within the leader in using political influence to enable conflict or good synergy between employees. The population of this study were all employees other than the Head of the Office both PNS and non PNS under the Investment and Integrated Services Office of the Pasuruan City Government, amounting to 90 people. Research variables will be elaborated through a questionnaire which will be distributed to respondents based on the total number, because it uses census research. The collected data will be processed using smart PLS analysist
FACTORS AFFECTING THE FLOW TIME OF PRESENTATION OF FINANCIAL STATEMENTS Wikan Budi Utami
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1115

Abstract

This study aims to determine the factors that influence the time span of the presentation of financial statements on banking companies listed on the Indonesia Stock Exchange in 2016-2017. The factors that are suspected to influence the time span of the presentation of financial statements on banking companies listed on the Indonesia Stock Exchange in 2016-2017 in this study are solvency, profitability and company size. The sampling method uses a purposive sampling method of 52 sample banking companies. The results of this study indicate that solvency has no significant effect on the time span of financial statement presentation with a calculated value of 1.728 α = 0.05. Profitability has a significant effect on the time span of the presentation of financial statements with a significant value of 0.041 t table 2.00958. The size of the company has no significant effect on the time span of financial statement presentation with a significant level of 0.066> α = 0.05 and t count value 1.880 F table 3.18 and a significance value of 0.004

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