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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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THE EFFECT OF INSURANCE SYSTEM AND TANGIBLE DEPARTMENT OF FINANCE ACCOUNTING (FA) ON STUDENT LOYALTY WITH MEDIATING VARIABLES OF STUDENT SATISFACTION AT UC MAKASSAR Widiarti, Ary; Sutanto, J.E; Ardyan, Elia; Antonio, Tony
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.v9i3.18278

Abstract

This research objectives is to obtain empirical evidence, analyze, and explain the influence of insurance system service quality and tangibles on student loyalty, with student satisfaction as a mediating variable at UC Makassar. The research variables consist of the dependent variable (student loyalty) and the mediating variable (student satisfaction). The sampling method was determinedusing Slovin’s formula and stratified random sampling, resulting in a total of 268 active students from the first to third year at UC Makassar. All research hypotheses were tested using SEM-PLS version 4.0. The findings indicate that the quality of insurance system services has a positive but insignificant relationship with student satisfaction as a mediating variable, and a negative relationship with student loyalty. Conversely, tangibles have a positive and significant effect on student loyalty through student satisfaction as a mediating variable.
FEASIBILITY STUDY FOR BUSINESS DEVELOPMENT OF SOMIPREK CHICKEN AND STEAK RESTAURANT Budiono, Puguh; Sutanto, J.E
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.v9i3.18279

Abstract

This study aims to analyze the feasibility of expanding Somiprek Chicken & Steak by examining market and marketing aspects, legal compliance, technical and operational elements, human resource management, financial viability, and environmental considerations. A quasi-qualitative approach was adopted, employing triangulation methods including interviews, observations, and document analysis. Data was collected from various sources, such as owners, employees, and relevant experts. The results indicate that Somiprek Restaurant has significant market potential in Surabaya with a strategic market segment and promising growth prospects. On the technical aspect, the proposed location is strategically positioned, with infrastructure and layout supporting operational efficiency. From a management perspective, the organizational structure has been designed to support business expansion, including recruitment strategies, training, and competitive compensation plans. Financial analysis revealed positive outcomes, with Payback Period, NPV, IRR, and ROI values indicating investment feasibility. Additionally, Somiprek Restaurant has complied with environmental standards through adherence to SPPL regulations for restaurant operations. In conclusion, the business expansion of Somiprek Restaurant to Surabaya is deemed feasible. Strategic recommendations are provided to optimize market potential, operational efficiency, and business sustainability.
THE ROLE OF SUSTAINABILITY LEADERSHIP AND SCHOOL- COMMUNITY PARTNERSHIP ON ORGANIZATIONAL SUSTAINABILITY Purbiyati, Yuliana 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.v9i3.18282

Abstract

This study examines the influence of sustainability leadership and school-community partnerships on organizational sustainability. This study also examines the influence of human resource competency on school-community partnerships. Data collection in this study used a survey with a questionnaire. The determination of the sample for this study follows the opinion of Mwenda et al. (2023), namely managing the target population using a census approach which means that all existing work units are research samples. This study is a study at the work unit level, so the sample determination uses a census approach, namely if the population is less than 200 units, all work units are samples (Israel, 1992). The research sample consisted of 20 work units of vice principals from five schools based on certain religions in Java. Hypothesis testing in this study used partial least squares structural equality modeling (PLS-SEM). The findings of this study are that there is a significant relationship between sustainability leadership and school-community partnerships with organizational sustainability and the influence of human resource competency on school-community partnerships. The practical implications of this research for principals and school administrators are that sustainability leadership and school-community partnerships build organizational sustainability and human resource competency builds school-community partnerships. In future research, the same thing can be studied in terms of indirect relationships, either through mediators or mediation.
MEDIATION ANALYSIS OF CUSTOMER SATISFACTION IN THE RELATIONSHIP BETWEEN EXPERIENTIAL MARKETING AND CUSTOMER LOYALTY OF THE GOJEK APPLICATION IN SEMARANG Muflihah, Robingatul; Zusrony, Edwin; Kusumo, Haryo
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.v9i3.18291

Abstract

This study has been structured to investigate how experiential marketing influences customer retention through customer satisfaction. It is a quantitative study with a population consisting of Gojek users in the Semarang City. The sampling technique is non-random sampling with a purposive sampling technique. The number of respondents is limited to 50 Gojek users in theMillennial and Generation Z categories. The research instrument is a structured questionnaire and the obtained responses will be measured using a Likert scale. For this research, the data analysis technique selected is Partial Least Square PLS) and the required calculations will be done using SmartPLS 4.0 software. The result of this study shows that there is a positive and significant effect of experiential marketing on customer satisfaction and customer loyalty, also customer satisfaction positively affects customer loyalty, and customer satisfaction can be considered as a mediator in the effect of experiential marketing on customer loyalty. These results support the significance of positive customer experiences as a core marketing tool to reinforce loyalty.
THE INFLUENCE OF DIGITAL PAYMENT TECHNOLOGY, SERVICE SPEED, AND TRANSACTION SECURITY ON ONLINE REPURCHASE DECISIONS (CASE STUDY IN CENTRAL JAVA, INDONESIA) Prastiwi, Iin Emy; Suprihati; Supaporn Akkapin
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.v9i2.18268

Abstract

This study aims to analyze the influence of digital payment technology, service speed, and transaction security on online repurchase decisions among consumers in Central Java. The type of research used is quantitative with a survey approach, where data is obtained by distributing questionnaires to e-commerce consumers in the Central Java region. Data analysis was carried out using multiple linear regression using a partial significance test (t-test). The results of the study indicate that the three independent variables have a positive and significant effect on online shopping decisions again. First, digital payment technology (X1) with a significance value of 0.010 < 0.05 has a significant positive effect, which means that the easier and safer the digital payment method, the higher the tendency of consumers to make repeat purchases. Second, service speed (X2) with a significance value of 0.000 < 0.05 also has a significant positive effect, indicating that fast service encourages consumer loyalty. Third, transaction security (X3) with a significance value of 0.012 < 0.05 has a significant positive effect, in which data protection and payment security increase consumer confidence to shop again. Overall, this study confirms that digital payment technology, service speed, and transaction security are important determinants in building online consumer loyalty in Central Java.
THE IMPLEMENTATION OF CORETAX ON CORPORATE TAXPAYER COMPLIANCE AND EFFICIENCY IN TAX REPORTING AT CV. X Nosi Desnia; Kristiyanti, LMS; Dewi, Maya Widyana
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.v9i3.18280

Abstract

This study aims to analyze the impact of implementing the Core Tax Administration System (Coretax) on corporate taxpayer compliance and reporting efficiency at CV. X. Coretax is a digital innovation developed by the Directorate General of Taxes (DGT) to modernize tax administration through an integrated and automated system. This research adopts a descriptive qualitative approach, using documentation techniques based on tax payment and reporting records from January to March 2025. The findings reveal that the implementation of Coretax has positively influenced the company's tax compliance. This is evidenced by timely tax reporting and payment, more accurate data validation, and a reduction in corrections by the tax authority. Furthermore, Coretax enhances tax reporting efficiency in terms of time, cost, and human resources. The automation and integration of e-billing within the system streamline the reporting process, eliminating the need for manual input of payment data. Therefore, Coretax proves to improve the company's internal tax governance while also strengthening the collaborative relationship between taxpayers and the tax authority.
THE INFLUENCE OF WORK-LIFE BALANCE, ORGANIZATIONAL CULTURE, AND EMOTIONAL INTELLIGENCE ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE Nurfiani, Aisah; Darmawan, Akhmad; Suyoto, Suyoto; Innayah, Maulida Nurul
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.v9i3.18284

Abstract

This study aims to analyze the influence of work-life balance, organizational culture, and emotional intelligence on employee performance, with job satisfaction as an intervening variable. The study was conducted on employees of the Department of Education and Culture of Cilacap Regency. A quantitative approach was employed, using a survey method through the distribution of questionnaires. The population consisted of 120 employees, all of whom were selected as samples using a saturated sampling technique combined with purposive sampling. The data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results of the study indicate that work-life balance, organizational culture, and emotional intelligence have a positive and significant effect on job satisfaction. Job satisfaction, in turn, has a significant positive effect on employee performance. Moreover, job satisfaction is proven to significantly mediate the relationship between the three independent variables and employee performance. Enhancing work-life balance, strengthening a positive organizational culture, and developing employees' emotional intelligence can improve job satisfaction, ultimately leading to better employee performance. These findings highlight the importance of creating a balanced work environment, fostering a supportive organizational culture, and developing emotional intelligence to improve employee performance at the Department of Education and Culture of Cilacap Regency. This research is expected to contribute to the development of human resource management in government institutions
THE INFLUENCE OF FIRM SIZE, DEBT POLICY, FINANCIAL PERFORMANCE, AND CAPITAL STRUCTURE ON STOCK RETURNS IN MINING COMPANIES LISTED ON THE IDX IN 2018–2024 Aprianingsih, Heny; darmanto; Budi Utami, Wikan
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.v9i3.18292

Abstract

This study aims to determine the partial influence of firm size, debt policy, financial performance, and capital structure on stock returns in mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2024. The sample consisted of 15 mining companies listed on the IDX during that period. The results indicate that firm size does not significantly affect stock returns, suggesting that company size is not a primary consideration for investors when assessing stock return prospects in the mining sector. Debt policy also does not have a significant effect, indicating that a company's leverage level is not a key factor in investment decisions in this sector. Financial performance similarly does not significantly influence stock returns, suggesting that historical financial ratios are less relevant for predicting stock price movements in mining. However, capital structure has a significant positive effect on stock returns, indicating that a company's capital composition is an important factor for investors. An optimal capital structure can signal the company's ability to manage risks and seize growth opportunities. Simultaneously, all independent variables together significantly influence stock returns, highlighting that internal company factors collectively have limited impact, as investors tend to focus on external factors such as commodity prices, global economic conditions, and regulations. Keywords: Firm Size, Debt Policy, Financial Performance, Capital Structure, Stock Return
Impact of Macroeconomic Dynamics on Maritime Transport Development: A Quantitative Analysis Samekto, Agus Aji
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.v9i2.18313

Abstract

This study investigates the dynamic interactions between macroeconomic variables and maritime transport development using time series data from 2000 to 2024. A vector autoregressive (VAR) model was employed to examine the causal linkages among gross domestic product (GDP) growth, fuel price volatility, industrial production, and the maritime freight index. Drawing upon recent literature, the results reveal a statistically significant bidirectional causality between GDP growth and maritime transport performance, confirming the sector’s cyclical dependence on broader economic fluctuations. The findings also show that fuel price volatility exerts a negative long-term effect on freight index growth, while industrial production acts as a mediating factor enhancing maritime capacity utilization. Further quantitative analysis indicates that a one-percent increase in GDP leads to an average 0.47 percent growth in maritime freight index performance, whereas a one-percent rise in fuel price volatility reduces it by 0.21 percent. The analysis supports the assertion that maritime logistics efficiency is closely linked to macroeconomic stability, technological adaptation, and energy transition strategies. The study highlights the need for integrated policy frameworks that synchronize macroeconomic stabilization with maritime infrastructure investments, digitalization, and decarbonization strategies to ensure sustainable maritime growth. This paper contributes to contemporary discourse by offering empirical evidence of the macroeconomic sensitivity of maritime transport development in emerging economies, emphasizing quantitative linkages often underexplored in existing literature.
AI-Based Scheduling for Cost-Effective Maritime Energy Management Samekto, Agus Aji
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.v9i3.18314

Abstract

This study investigates the role of artificial intelligence-based scheduling in optimizing maritime energy management systems to enhance sustainability and cost efficiency. Using quantitative analysis derived from real-time operational data of 15 international shipping routes between 2015 and 2024, the research applies multi-vector energy optimization models that integrate machine learning-based predictive scheduling, port turnaround time analysis, and adaptive fuel management algorithms. The empirical findings indicate that artificial intelligence scheduling reduces overall operational energy consumption by 14–18% and improves system reliability by approximately 25%, while achieving significant reductions in carbon intensity compared with conventional scheduling practices. Regression and sensitivity analyses confirm that adaptive optimization in voyage planning contributes directly to both financial and environmental performance improvement. The study concludes that AI-driven scheduling frameworks provide a measurable pathway toward achieving International Maritime Organization decarbonization targets and ensuring economically viable shipping operations in a competitive global environment.

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