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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
THE INFLUENCE OF WORK COMPETENCE AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE IN ACEH ENERGY AND MINERAL RESOURCES DEPARTMENT Roza, T. Andi; Masyithah, Syarifah Mauli; Zuliani, Zuliani; Arisnaini, Arisnaini; Rahmi, Rahmi
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.v7i1.8417

Abstract

This study aims to analyze the influence of competence and work discipline on employee performance at the Aceh Energy and Mineral Resources Office. The sample size of this study was 58 employees. The results of the research on the partial test of competency variables affect employee performance at the Aceh Energy and Mineral Resources Office. Work Discipline affects the performance of employees at the Aceh Energy and Mineral Resources Office. Then the Simultaneous Test between competency and work discipline variables influences employee performance at the Aceh Energy and Mineral Resources Office. Partially, competence affects employee performance at the Aceh Energy and Mineral Resources Service with a value of tcount (2.395) greater than ttable (2.004). Partially, work discipline affects employee performance at the Aceh Energy and Mineral Resources Office with a value of tcount (3.557) more than the value of ttable (2.004). Simultaneously competence and work discipline affect employee performance at the Aceh Energy and Mineral Resources Office with a Fcount (13.578) greater than Ftable (3.168).
THE EFFECT OF WORK AUTONOMY ON WORK LIFE BALANCE WITH ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE Mursidi, Mursidi; Khasanah, Kurnia Wardatul
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.v7i4.8683

Abstract

The paradigm of working women brings a consistency of dual roles that will be carried out between responsibilities at home and responsibilities at work in the office. Researchers make working women as subjects in this study, especially female teachers. This is because with high job demands, it will be difficult to commit, which in turn has an impact on the difficulty of achieving a work-family balance. Nevertheless, teachers have high work autonomy so it is possible to achieve work-life balance. The research respondents were female teachers of all Muhammadiyah Vocational Schools in Lumajang Regency, the data obtained was then analyzed using SmartPLS. The result of the research is that work autonomy has a positive and significant effect on work-life balance, organizational commitment has a positive and significant effect on work-life balance and work-life balance has a positive and significant effect. Organizational commitment is able to mediate work autonomy on work-life balance in teachers, which means that organizational commitment succeeds in mediating work autonomy in a positive and significant way on work-life balance in Muhammadiyah school teachers in Lumajang.
ANALYSIS OF TECHNOLOGY READINESS AT RURAL BANKS IN FACING THE INDUSTRIAL REVOLUTION 4.0 (CASE STUDY ON RURAL BANKS IN THE SPECIAL REGION OF YOGYAKARTA) Laksana, Dwi Hari; Satoto, Shinta Heru
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.v8i1.8958

Abstract

This study aims to determine the readiness in adapting the use of information technology at Rural Banks to improve customer service during the covid-19 pandemic. This research is quantitative research conducted at the Rural Bank in the Special Region of Yogyakarta. Samples are categorized based on the category of assets according to the book and location. This study uses 6 factors that are used to see the readiness to use information technology, namely management support, facilitating conditions, management knowledge, business environment, infrastructure development, and regional competitiveness. The results show that on average, Rural Banks in the Special Region of Yogyakarta have good readiness in facing the industrial revolution 4.0. Good readiness was demonstrated by Rural Banks that were categorized as Book 3 assets in the City of Yogyakarta and Rural Banks that were categorized as Book 2 assets in Bantul Yogyakarta. Keywords: information technology, rural bank readiness, management support, knowledge, business environment
TEACHER PERFORMANCE IS REVIEWED FROM MOTIVATION, COMPETENCE, DISCIPLINE AND WORK ENVIRONMENT (STUDY ON KINDERGARTEN TEACHERS IN PRAMBANAN SUB-DISTRICT) Anggeani, Dewi; Sudarwati, Sudarwati; Istiatin, Istiatin; Mukti Aji, Lintang Pamugar
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.v7i4.9686

Abstract

The purpose of this research is to identify the extent to which Kindergarten teachers in Prambanan District's motivation, competence, discipline, and work environment all have a role in shaping their students' academic and behavioral outcomes. Quantitative research methods are employed in this study. All 75 personnel from Prambanan District's kindergartens made up the study's population. This study used a census sampling method and collected data from 75 participants. Questionnaire-based information gathering. Statistical tests such the multiple linear regression test, the F test, the t test, and the coefficient of determination were utilized in the data analysis process. The study found that the performance of kindergarten instructors in the Prambanan District was highly influenced by four factors at the same time: teachers' motivation, teachers' competence, teachers' discipline, and the kindergartens' work environments. Based on the results of this research, kindergartens in the Prambanan District have begun implementing changes to boost agricultural extension employees' motivation, competence, discipline, and overall productivity in the workplace. Keywords: Teacher Performance, Motivation, Competence, Discipline, Work Environment
ANALYSIS OF THE FLYPAPER EFFECT IN TESTING THE EFFECT OF REGIONAL OWN-SOURCE REVENUES AND FISCAL BALANCE TRANSFER ON REGIONAL EXPENDITURES (STUDY ON REGENCIES AND MUNICIPALITIES IN CENTRAL JAVA FROM 2017-2020) Fitriana, Anis Rohmi; Dewi, Maya Widyana; Utami, Wikan Budi
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.v7i4.9873

Abstract

This study aims to analyze the flypaper effect in testing the effect of Regional Own-source Revenue and financial balance transfer on Regional Expenditures in Regencies and Municipalities in Central Java from 2017-2020. The data analysis method in this study uses descriptive statistical test, classical assumption test using normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Hypothesis testing used multiple linear regression test, F test (model feasibility test), t test (partial), coefficient of determination test (R2), and flypaper effect analysis. Based on the results of the F test (model feasibility test), it shows that the regression model is feasible to use in this study. Then partially Regional Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) have a significant positive effect on Regional Expenditure. Meanwhile, Revenue Sharing Fund (DBH) has no significant effect on Regional Expenditure. The results of this study indicate that the coefficient value of the General Allocation Fund (DAU) variable is greater than the coefficient value of Regional Own-Source Revenue (PAD), this illustrates that there has been a flypaper effect on Regional Expenditure in Regencies and Municipalities in Central Java from 2017-2020. Keywords: Flypaper Effect, Regional Own-Source Revenues, Fiscal Balance Transfer, Regional Expenditures
THE EFFECT OF FINANCIAL LITERACY, PERCEIVED USEFULNESS AND PERCEIVED EASE OF USE TO INTEREST IN USE INDONESIAN QUICK RESPONSE STANDARDS (QRIS) FOR CREATIVE INDUSTRY (MSMEs) IN SURAKARTA CITY Octavianingrum, Putri Eka; Suprihati, Suprihati; Kusuma, Indra Lila
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.v7i4.9956

Abstract

The purpose of this study is to determine the influence of variables related to research, namely, financial literacy, perceived usefulness and perceived ease of use on interest in using QRIS for creative industry players in Surakarta City. The data used is primary data obtained from the distribution of questionnaires using the Likert scale. The population in this study is creative industry players (MSMEs) in Surakarta City with a total of 3635 assisted MSMEs per 2021. This study used a purposive sampling method so that 100 samples of respondents were obtained. This study used multiple regression analysis methods in empirical testing and used the SPSS 25.0 application as its analysis tool. From the results of the analysis conducted, this study shows that financial literacy variables have a positive and significant influence on interest in using QRIS, which is 0.023 smaller than 0.05. The perceived usefulness variable has a significantly smaller value of 0.00 smaller than 0.05 and perceived ease of use also has a positive and significant effect on interest in using QRIS, which is 0.019 greater than 0.05 while the remaining 0.018 is influenced by other variables. Of these variables, perceived usefulness has the greatest influence on interest in using QRIS. Therefore, the more positive the perceived usefulness in using QRIS, the stronger the intention of MSMEs to use QRIS.
ANALYSIS OF ABNORMAL RETURN AND TRADING VOLUME ACTIVITY BEFORE AND AFTER THE BINOMO CASE ON STOCK PRICE OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Dewi, Ita Kurnia; Kusuma, Indra Lila; Pratiwi, Desy Nur
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.v7i4.10015

Abstract

The purpose of this study was to determine whether there was a difference in the average abnormal return and trading volume activity between before and after the Binomo case, and whether there was a difference in the average abnormal return and trading volume activity between before and after the information that Indra Kenz was named a suspect. Data are collected and analyzed using descriptive statistical test dan normality test. Method of hypothesis testing by paired sample t-test. The results obtained from this study indicate (1) there is no difference in the average abnormal return between before and after the Binomo case, (2) there is no difference in the average trading volume activity between before and after the Binomo case, (3) there is no difference the average abnormal return between before and after Indra Kenz was named a suspect, (4) There was a difference in the average trading volume activity between before and after Indra Kenz was named a suspect
THE EFFECT OF THE APPLICATION OF PUBLIC SECTOR ACCOUNTING, ACCOUNTABILITY, AND PERFORMANCE TRANSPARENCY ON THE QUALITY OF FINANCIAL STATEMENTS IN COLOMADU SUB-DISTRICT Prabowo, Desnardo Ivan; Suprihati, Suprihati; Darmanto, Darmanto
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.v7i4.10026

Abstract

This study aims to analyze the effect of the application of public sector accounting, accountability, and performance transparency on the quality of financial reports. The population in this study were village officials and staff at the village office in Colomadu District. Determination of the sample in this study using the simple random sampling method is a sampling technique used by researchers to provide equal opportunity to all member of the population to be selected as member of the sample. The sample coscisted of Lurah/Village Head, Hamled Head, Head of Planning Affairs, and staff. The analysis uses multiple linear regression with a significant level (α) of 0,05. The result of this study indicate that : (1) the application of public sector accounting affect the quality of financial report, this is because the application of public sector accounting can explain the quality of financial reports in government agencies, and also to improve government accounting in the future, (2) accountability affects the quality of financial reports as a form of accountability , (3) performance transparency does not affect the quality of financial reports. Keywords: Public sector accounting, accountability, transparency, report quality finance
THE INFLUENCE OF SERVICE QUALITY, FOOD QUALITY AND DINESCAPE ON CUSTOMER SATISFACTION AT MIE SS PASURUAN Wibisono, Sulis Edy; Dewi, Liliana
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.v7i4.10162

Abstract

This study aims to analyze the effect of food quality, kualitas pelayananand dinescape on customer satisfaction at Mie SS Pasuruan. The independent variables of this study are kualitas makanan (X1) kualitas pelayanan (X2), Dinescape (X3) the dependent variable of this study is Satisfaction customer (Y1). This research is included in quantitative research because the approach used for research proposals, hypothesis determination, and data analysis up to writing uses aspects that involve measurement, calculation formulas, and data in numerical form. The sample of this research is SS Noodle customers aged over 17 years. by using the heirs theory, the required number of samples is determined to be 190 respondents. The data collection method used was distributing questionnaires to respondents through a print out of the questionnaire. The data that has been collected was analyzed usinf spss 15 by testing data validity, data reliability, multiple linear regression tests, t tests and r square tests. The results of this study indicate that food quality, service quality and dinscape have a significant effect on customer satisfaction
ANALYSIS OF FACTORS AFFECTING CAPITAL EXPENDITURE IN THE PROVINCE OF YOGYAKARTA IN 2013-2022 Ningsih, Suhesti; Akromah, Hafizah Wa; Ma'ruf, Muh Hasan
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.v7i4.10220

Abstract

The purpose of this study was to examine the effect of local taxes, regional levies, general allocation funds, and special allocation funds on capital expenditures. This study uses data on the realization of the local government budget (APBD) for 2013 to 2022 taken from the Ministry of Finance's Directorate General of Fiscal Balance (DJPK) website. The population in this study are all regencies and cities in Yogyakarta. The sampling technique used was Saturated Sample with a total sample of 5 regions consisting of 4 districts and 1 city. This type of research is quantitative research using descriptive statistical tests, classical assumption tests, determination tests (R2), statistical tests F tests and t tests tested using SPSS version 26. The results of this study indicate that: 1) local taxes affect capital expenditure; 2) regional levies have no effect on capital expenditures; 3) general allocation funds affect capital expenditure; 4) special allocation funds have an impact on capital expenditures.Whit an adjust R2value of 0,664 meaning 66,4% of the dependent variable.

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