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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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BEYOND BUDGETING AND ROLLING FORECAST TO IMPROVE MANAGEMENT IN THE PUBLIC SCHOOLS Msiza, Nelly Rose; Obokoh, Ogechukwu Lawrence; Benedict, Olumide Henrie
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.6725

Abstract

Orientation: There has been an increasing concern that principals of public schools spend beyond the allocated budget or fail to use the funds provided. They seem to have difficulty in simply managing school funds, which has an impact on the quality of public school education. Research purpose: The purpose of this paper is to examine the relationship between beyond budgeting and rolling forecast, as well as the improvement of management in the public schools. Research design, approach, and method: The researchers employed a quantitative-type questionnaire which was administered to 100 public schools in the Cape Town Metropolitan area. The researchers conducted reliability, validity, discriminant validity, and structural modelling analysis using of the Statistical Package for the Social Sciences (SPSS) and the partial least squares-structural equation modelling approach (PLS-SEM) for data analysis. Main findings: The results revealed a positive and significant relationship between the variables beyond budgeting and rolling forecast and the improvement of management in the public schools. Practical and/or managerial implications: It is recommended that the Department of Education should provide training to the management of the public school; particularly in respect of flexible tools such as beyond budgeting and rolling forecast, to improve the schools’ financial performance. Contribution & Value Added: The results of the paper could serve to educate representatives of public schools operating in the Cape Metropole on effective financial management. The South African government, particularly the Department of Education, could draw on the findings of this paper to develop effective strategies for training principals, heads of departments, and members of school governing bodies in the management of school finances.
THE ROLE OF COMPANY PERFORMANCE MODERATING CAPITAL STRUCTURE AND COMPANY EXTERNAL FACTORS ON COMPANY VALUE IN THE CONSISTENCY OF THE ECONOMIC RECESSION in 2020 Purnamasari, Puji Endah; Sartika, Farahiyah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.7056

Abstract

An increase in inflation can cause a slowdown or decrease in a country's economic growth, this situation can be called a recession in a country. The decline in the exchange rate of the domestic currency with foreign currencies and the increase in gross domestic product for two quarters, caused many companies to experience losses due to decreased sales and losses experienced by these companies resulted in a decrease in the value of the company which was marked by a decrease in the company's stock price. This study aims to measure the effect of capital structure, inflation, exchange rate, gross domestic product on firm value with firm performance as a moderating variable. The results of this study indicate that capital structure and inflation do not have a significant impact on firm value while the exchange rate and gross domestic product have a significant positive impact on firm value. While the company's performance is not able to modernize the relationship between the independent variable and the dependent variable.
INTELLECTUAL CAPITAL DISCLOSURE OF COMMERCIAL BANKS IN INDONESIA: AUDIT COMMITTEE COMPETENCY AND THE MODERATING ROLE OF CORPORATE OWNERSHIP Fauzan, Muhammad Abilio; Pratama, Bima Cinintya; Hariyanto, Eko; Pandansari, Tiara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6 No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7153

Abstract

This study aims to examine the effect of aspects of good corporate governance, namely audit committee competence and concentration of ownership and institutional ownership on Intellectual Capital Disclosure, and consider the moderating effect of concentration of ownership and institutional ownership on Intellectual Capital Disclosure. This study used a sample of conventional banks registered with the Financial Services Authority with a sample of 41 conventional banks during the 2017-2021 period. This study uses panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the random effect model to examine the relationship between variables in the regression model 1, and the fixed effect model in the regression model 2. This study reveals that the audit committee competency variable has a positive effect on Intellectual Capital Disclosure. The ownership concentration variable has no effect on Intellectual Capital Disclosure. Institutional ownership variable has no effect on Intellectual Capital Disclosure. Meanwhile, this study cannot prove the role of the ownership concentration variable in strengthening or weakening the competence of the audit committee on Intellectual Capital Disclosure. Meanwhile, the institutional ownership variable weakens the relationship between audit committee competence and Intellectual Capital Disclosure.
PREDICTIVE VOLATILITY MODELS ON JKSE AND FIVE STOCK INDEX FROM DEVELOPED COUNTRIES Nawatmi, Sri; Santosa, Agus Budi; Maskur, Ali; Sudiyatno, Bambang
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.7347

Abstract

The global economy in 2021-2022 tends to slow down due to the Covid-19 pandemic, followed by the Russian invasion of Ukraine, which further weakens global economic conditions. This study aims to determine alternative predictive models for the JKSE and five developed country stock price indices (Singapore's FTSE, China's SSEC, Japan's Nikkei225, England's FTSE, and America's DowJones) during a time of slowing world economy (January 2021 – September 2022). The results of the study show that the JKSE shows lower volatility than the other five developed countries with a stock price index that tends to increase. The stock price indices for the five developed countries have high volatility and tend to decrease for China and Japan, while the stock price indices for Singapore, England and America tend to increase. An alternative predictive volatility model for JKSE stock returns is GARCH (1.1), Singapore's FTSE is ARCH (1), China's SSEC is ARCH (1), Japan's Nikkei 225 is GARCH (1.2) while the UK's FTSE100 and America's DowJones are EGARCH (1,1). These results indicate that FTSE and DowJones stock returns have a leverage effect where good news causes less volatility than bad news. When there is volatility in stock returns, especially FTSE100 and DowJones, business risk increases. This can cause stock investors to move their funds to countries with low investment risk
LOCAL OWN-SOURCE REVENUE AND ITS DETERMINANTS William, Fandy; Harjanto, Karina
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.7402

Abstract

The purpose of this research is to obtain empirical evidence about the effect of Total Population, Domestic Investment, and Gross Regional Domestic Product towards Local Own-source Revenue. The object of this research are districts and cities in the province of Banten in 2016-2020. Sample of this research were selected using census method and testing was performed using multiple linear regression method. The observation of this research are 8 Districts and cities in the province of Banten namely Pandeglang District, Lebak District, Tangerang District, Serang District, Tangerang City, Cilegon City, Serang City, and South Tangerang City. The result of this research are Total Population, Domestic Investment, and Gross Regional Domestic Product simultaneously have significant effect toward Local Own-source Revenue. Partially, Total Population and Gross Regional Domestic Product has a significant effect towards Local Own-source Revenue, while Domestic Investment does not have a positive effect toward Local Own-source Revenue.
ANALYSIS OF FACTORS AFFECTING SME PERFORMANCE THROUGH EMPLOYEE JOB SATISFACTION Suparjo, Suparjo
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.7593

Abstract

This research was undertaken to understand and analyze the impact of leadership style and skill on lecturers' motivation and output. This study was chosen to address the issues and trends relating to job satisfaction. Although several components are involved, the authors have a preliminary hunch that the skill factor and leadership style may impact lecturer motivation and performance, affecting and boosting job satisfaction and lecturer performance. A questionnaire is the tool of choice for gathering data for the study. There were 30 questionnaires distributed to the respondents. Descriptive analysis and questionnaire feasibility tests were employed as data analysis approaches. These tests were previously validated using tests for reliability, validity, multicollinearity, coefficient of determination, and Path Analysis (Path Analysis) with smart-pls software. According to the study's findings, The model depicts SME performance, work environment, job happiness, communication style, and leadership style. The model demonstrates that while leadership style does not affect either job happiness or SME performance, communication and the workplace environment have a significant positive impact. A good work environment and job satisfaction can improve SMEs' performance well. The indirect model shows that what influences enhancing the performance of SMEs through reasonable job satisfaction is good communication and a good and optimal work environment.
WHAT FACTORS DO ONLINE SHOPPERS CARE ABOUT WHEN PURCHASING? Raudhah, Raudhah; Mubarak, Zaki; Yuliani, Rahma
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8119

Abstract

Technology is advancing. The market stays up with technical advancements. Shopee is one of the most popular online vendors today. This study aims to identify the factors that impact online shoppers' purchase decisions in the Shopee application among consumers in Banjarmasin. The quantitative methodology was employed in the research, with primary data collected via online surveys. The study's findings show that product quality and pricing partially and simultaneously impact online shoppers’ purchase decisions. The findings of this study suggest that online vendors improve the quality of their products and establish competitive rates to entice buyers to purchase.
WORK CULTURE OF STATE CIVIL APPARATUS IN THE REGIONAL FOOD SERVICE OF NORTH SULAWESI PROVINCE Mewengkang, Aswin L. W.; Tasik, Femmy C. M.; Kawung, Evelin J. R.
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8122

Abstract

This study aims to analyze the work culture of the State Civil Apparatus (ASN) in the Regional Food Service of North Sulawesi Province. The research design used in this study uses qualitative research methods with a descriptive approach. This qualitative research method is used to examine the natural condition of the object. Data collection techniques consist of observation, interviews and documentation. According to the findings of the study, the work habits of state civil apparatus in the food service of North Sulawesi Province were influenced by office-hours-related discipline, seniority, and closeness to the leadership. In the pattern of work, the attitude of the State Civil Apparatus places itself as the person closest to the leadership, both direct and higher leadership, so that individual performance has an impact on the performance of agencies in providing public services. As part of the work culture, the State Civil Apparatus carries out its primary responsibilities and functions in accordance with regulations established by both the Ministry and the governor of North Sulawesi province regarding the implementation of work that must be carried out by the State Civil Apparatus. The values embraced in carrying out work as a state civil apparatus in the regional food service of the province of North Sulawesi as a whole are related to the regulations on the state civil apparatus that are based on law number 5 of 2014.
THE PURCHASE DECISION IN VIEW OF BRAND IMAGE, DESIGN AND DIVERSITY OF GLASSES PRODUCTS AT PRANOTO LAWEYAN OPTICS Sanjaya, Muslichah Saskia; Mursito, Bambang; Kustiyah, Eny
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8288

Abstract

The majority of individuals with vision difficulties prefer other solutions, primarily the use of glasses or contact lenses. The objective of the study is to investigate and analyze the impact of brand image, design, and product diversity on purchasing decisions at Pranoto Laweyan Optics. This research strategy combines descriptive and quantitative methodologies. The participants were all Pranoto Laweyan Optics customers. By mailing questionnaires using Google Form, 100 samples were collected using the approach of purposive sampling. This investigation employs the classical assumption test, the multiple linear regression test, the F-test, the T-test, and the determination coefficient test. Positive and major influences on purchasing decisions for glasses at Pranoto Laweyan Optics are brand image, design, and product diversity. The greater the brand's reputation, the variety of available designs, and the variety of products, the more they can influence customer buying decisions. Keywords: Brand Image, Design, Product Diversities, Purchasing Decisions
THE PURCHASE DECISION OF SAMSUNG BY GENERATION Z IN LAWEYAN DISTRICT VIEWED FROM LIFESTYLE, BRAND IMAGE AND BRAND AWARENESS Tyas, Yola Rizky Ning; Mursito, Bambang; Marwati, Fithri Setya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8322

Abstract

Among the many Samsung enthusiasts, one of them is Generation Z who was born in 1995-2010, now it is one of the generations that are constantly required to keep abreast of endless technological developments. Laweyan District as one of the areas in Surakarta City has many educational institutions and business units with a large number of generation Z, both natives and immigrants from outside the city of Laweyan District with different consumptive behavior in choosing smartphone. This study aimed to ascertain the impact of lifestyle, brand image, and brand awareness on purchase decision. This research is quantitative descriptive with 100 respondents taken using purposive sampling technique. Data analysis techniques include the classic assumption test, f test, multiple linear regression, t test, and coefficient of determination. The results of this research indicate that lifestyle, brand image and brand awareness have a positive and significant effect on Samsung purchase decisions by Generation Z in Laweyan District. Keywords: Lifestyle, Brand Image, Brand Awareness, Purchaseh Decisions, Generation Z

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