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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 CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO EQUITY, AND RETURN ON ASSETS ON PROFIT GROWTH OF FOOD AND BEVERAGES COMPANIES LISTED ON THE BEI FOR THE 2019-2020 PERIOD (BEFORE AND DURING THE COVID-19 PANDEMIC) Purwandari, Emi; Ambarwati, Sri Dwi Ari; Pujiharjanto, Ambar
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.v7i4.10404

Abstract

The purpose of this study is to analyze the effects of current ratio, total asset urnover, debt to equity ratio, return on assets, and the situational COVID-19 pandemic on the profit growth of food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The purposive sampling technique was used to select the research sample and obtained a sample size of 23 food and beverage companies. Panel Data Regression Analysis with COVID-19 situational dummy variables is used as an analysis technique. The results showed that the current ratio has a negative effect on earnings growth and the debt-to-equity ratio has a positive effect on earnings growth. Total asset turnover and return on assets have no effect on earnings growth. Meanwhile, the COVID-19 situational dummy variable has a positive effect on the profit growth of food and beverage companies. Food and beverage companies should focus on efficient working capital management by reducing the amount of inventory, receivables, and debt outstanding, considering appropriate debt and equity policies, and analyzing risks and benefits. And identify and develop strategies to deal with the impact of the pandemic by expanding online distribution channels, providing delivery services, or optimizing production processes with COVID-19 safety protocols. Keywords: CR, DER, Profit Growth, ROA, TATO
THE INFLUENCE OF CAPITAL ADEQUACY, NON-PERFORMING FINANCING, LIQUIDITY, AND OPERATIONAL EFFICIENCY ON PROFITABILITY OF ISLAMIC BANKS Roihan, Muhammad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 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.v7i3.10448

Abstract

The measure of profitability in the banking industry that is used in general is Return on Equity (ROE) and Return on Assets (ROA). In this case, the profit proxy used is Return on Assets (ROA) because ROA focuses on the company's ability to earn profits in its operations, while ROE only measures the return from the investment sector of the company owner in the business. In this study, we will see how the effect of capital adequacy will be proxied by the Capital Adequacy Ratio (CAR), Problem Financing which will be proxied by the Non Performing Financing (NPF), Liquidity which will be proxied by the Financing to Deposit Ratio (FDR) and Operational Efficiency which will be proxied by the ratio of Operational Expenses to Operational Income (BOPO). The results of the study show that there is a influence of variable independent (CAR, NPF, FDR, BOPO) simultaneously on variables dependent it (ROA). Partially only the CAR variable which shows a significant positive positive effect and BOPO which shows a significant negative effect on profitability (ROA). While the other two variables, namely NPF and FDR, have no significant effect on profitability (ROA).
PRODUCT DEVELOPMENT TO INCREASE CONSUMER BUYING INTEREST BASED ON CONSUMER REFERENCES (Batik Industry Center Masaran Sragen) Pratiwi, Adcharina; Murti, Fadjar Hari; Marimin, Agus
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 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.v7i3.10489

Abstract

Product development research, aims to identify and analyze the attributes of batik fabric products developed and expected consumer desires based on marketingmix. The results of the research as input for product development for batik MSMEs, development of the attributes of batik fabric products of interest to consumers. The research used an exploratory method through a sample of 100 consumers who had purchased batik fabric products at the Masaran Sragen batik MSMEs. Data collection methods are through questionnaires, interviews to respondents and surveys, interviews, direct observation with MSMEs. Data analysis uses conjoint and Structural Equation Modeling (SEM) analysis. Based on the analysis that batik fabric products are in demand by consumers characterized by: (1) product variables: (a) fabric material made of cotton fabric; (b) features modern-traditional combination motifs; (c) fabric size 110 cm x 240 cm; (d) combination batik, written and stamped; (2) price variables: (a) selling price between Rp. 150,000, - to Rp. 200. 000 per piece; (b) cash payment system; (c) giving discounts when purchasing; (3) promotion variables: (a) advertisements on social media/internet, marketing personnel and signboards; (b) sold in stores/boutiques and online shops; (c) actively participating in events; (4) distribution variables; (a) sold in stores in all districts/cities in Indonesia; (b) timely delivery; (c) sales through stores and online. Keywords: development, product, batik, interest, purchasing, consumers.
INFLUENTIAL FACTORS ON SMES INTENTION TO EXPORT FROM THE PERSPECTIVE OF INNOVATION DIFFUSION Wibisono, Yogi Yusuf
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.v7i4.10516

Abstract

A country's export level contributes greatly to its economy. Despite accounting for 99% of all companies, the contribution of small and medium-sized enterprises (SMEs) to national export in Indonesia is quite low, at 15.6%. The relatively low contribution of SMEs to export encourages scholars to look at the factors that impact or discourage SMEs from exporting their products. This study aims to build a model of internationalization adoption, i.e. export to foreign markets, based on the concept of innovation diffusion, with five dimensions: relative benefits, compatibility, complexity, trialability, and observability, in order to gain a better understanding of how internationalization as an innovation spreads in SMEs. The survey approach is employed, with questionnaires sent to SMEs in Bandung, and the data obtained is used to evaluate the model. According to the findings of the data analysis, relative benefits complexity, trialability, and observability all have a substantial impact on SMEs' intentions to export.
REACHING BANK EXCELLENCE THROUGH TQM IMPLEMENTATION IN PRIVATE BANK IN SURABAYA Audrey, Evelyn; Sutrisno, Timotius F. C. W
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.v7i4.10526

Abstract

Total Quality Management (TQM) has gained significant attention across various industries as a concept to enhance organizational performance, including in banking industry. This research paper aims to investigate the implementation and impact of TQM principles in the banking industry, exploring its essential indicators including service quality, market orientation, and customer satisfaction. The study begins by reviewing th existing literature on TQM and its application in the banking industry, highlighting key concepts, methodologies, and discussion. Data was taken from 185 bank workers in Surabaya. This study uses Confirmatory Factor Analysis to test construct reliability and validity, while the relationship between variables is examined with Partial Least Square. This research contributes to the existing body of knowledge by providing a comprehensive review and analysis of TQM implementation in the banking industry
POTENTIAL OF LAND AND BUILDING TRANSFER TAX (BPHTB) IN SEMARANG CITY Hendrayanti, Silvia; Sari, Cahyani Tunggal
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.v7i4.10703

Abstract

Potential Tax Fees for Acquisition of Land and Building Rights This is a writing that describes the potential conditions and projections of BPHTB in Semarang City. BPHTB is considered to have potential as a source of regional revenue used to carry out development aimed at the welfare of all people. Based on the results of the discussion and data analysis carried out by the writing team, it can be concluded that the potential for BPHTB to contribute to the Semarang City Regional Revenue is within the medium criteria for 5 consecutive years from 2018 to 2022. Realization of BPHTB Tax against target in 4 years 2018, 2019 2020 and 2022 are considered very effective because they are above 100 percent. Meanwhile, in 2021 it is included in the less effective criteria because it is below 100 percent. This is understandable because of the possibility that the Covid 19 pandemic will have an influence on the realization of BPHTB taxes. Then, based on forecasting analysis in the next 4 years from 2023 - 2025, it is estimated that there will be an increase. For 2023, based on forecasting, the realization of BPHTB tax revenue will be IDR. 706,601,278,256 exceeds Bappeda's target of Rp. 675,000,000,000.
SDGS DISCLOSURE AND FINANCIAL PERFORMANCE: POINTS OF VIEW FROM GENDER DIVERSITY, CSR AND INDUSTRIAL SENSITIVITY Izzaty, Khairina Nur; Setiyono, Taufiq Andre; Putri, Angie Marsha; Hamzah, Iffa Dania
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.v7i4.10720

Abstract

This study aims to examine the factors that are thought to encourage companies to disclose sustainable development goals (SDGs) in their sustainability reports and examine the impact of disclosing SDGs on the company's financial performance. Using a population of companies listed on the Indonesia Stock Exchange and carrying out sustainability reporting, the sample used in this study was 146 firm-years after being eliminated using a purposive sampling method. Quantitative research data was then processed using SPSS 26 software, using two multiple linear regression models. The statistical results show that for the first model, board of directors gender diversity has a significant negative effect on SDGs disclosure, CSR committee and industry sensitivity have a positive effect on SDGs disclosure, while board of directors and commissioners gender diversity and company size have no significant effect on SDGs disclosure. In the second model it is known that the disclosure of SDGs by the company is not able to significantly influence the company's financial performance.
STUDENT BUSINESS DEVELOPMENT BASED ON ELECTRONIC CUSTOMER RELATIONSHIP MANAGEMENT Hastuti, Indra; Sopingi, Sopingi
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.v7i4.10726

Abstract

This research produces a student business development model based on Digital Business management and Electronic Customer Relationship Management. This research is a qualitative case study with an action research approach. Researchers conducted an exploration of program applications, training and application of models to student business activities, starting with mapping student businesses according to their competencies, providing training on the use of Electronic Customer Relationship Management (E-CRM) information technology as a means of managing customers in businesses run by students for retention. customers increase. The results of the study showed that there were 8 types of businesses that were engaged in by students from 30 samples of students who owned businesses. Based on data analysis after students implemented the E-CRM Model development, student business development in terms of number of customers, turnover and profits increased by 20%
FINANCIAL KNOWLEDGE AND FINANCIAL BEHAVIOR: THE ROLE OF SELF-EFFICACY AND FINANCIAL ATTITUDES Hidayat, Taufik; Fikri, Muhammad Ali; Kusuma, Desta Rizky
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.v7i4.10739

Abstract

Young people are vulnerable people with various problems, especially financial problems. To overcome financial problems, individuals must understand well about financial knowledge, self-efficacy, financial attitudes and also financial behavior. Researchers wanted to analyze the role of self-efficacy and financial attitudes on the effect of financial knowledge on financial behavior. The respondents of this study were generation Z in Yogyakarta with a sample of 80 respondents. Data from respondents were processed with the Structural Equation Model (SEM) with the Smart PLS 4.0 statistical tool. The results of this study show that financial knowledge has an effect on financial behavior, self-efficacy mediates the effect of financial knowledge on financial behavior, financial attitudes mediate the effect of financial knowledge on financial behavior.
THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON THE QUALITY OF ACCOUNTING INFORMATION IN MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE 2017 – 2020 Prasetyawati, Adelia Ika; Setiyanti, Sri Wiranti; Novandalina, Arini
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.v7i4.10772

Abstract

ABSTRACT The implementation of IFRS-based accounting standards emphasizes more informative financial report disclosure which will improve the quality of the company's financial reports. Improving the quality of financial reports is demonstrated by increasing the quality of the accounting information reported. The quality of accounting information in this research uses the value relevance of information and the reliability of accounting information. The aim of this research is to test whether IFRS has an effect on the value relevance of accounting information and the reliability of accounting information in manufacturing companies. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2020 period. There are 164 manufacturing companies registered on the IDX. The sampling technique in this research used a purposive sampling method. There were 25 companies that met the sample criteria so that the total observations were 100 company data. The variable in this research is the quality of accounting information which is proxied by relevance and reliability as the dependent variable, and the independent variable is the adoption of International Financial Reporting Standards (IFRS). The IFRS adoption variable in this research uses a dummy variable. Data collection was carried out by observing the financial report data of manufacturing companies listed on the Indonesia Stock Exchange 2017-2020. Data analysis was carried out using classic assumption tests and hypothesis testing using simple linear regression. The results of the relevance test on IFRS adoption show that the significance value of the hypothesis test on the relevance of the IFRS adoption value is 0.046. It can be concluded that the relevance of the profit value has a positive influence, while on the reliability of the IFRS adoption value it is 032, which means that the value reliability has a positive influence. Then the coefficient of determination test value or R Square Relevance is 0.339, which means that 33.9% of the relevance of the information value is influenced by IFRS adoption, and the value of the coefficient of determination or R Square Reliability is 0.331, which means that 33.1% of the reliability of the information value is influenced by adoption. So it can be concluded that the relevance of the value of accounting information and the reliability of the value of information on IFRS adoption are full and have a positive influence. For further research, it is recommended to add a longer research period with the latest year so that more samples are taken, consider adding research variables so that the composition of the quality of accounting information is more complete and detailed. Keywords: IFRS, Relevance, Reliability, Quality of Accounting Information Value, Information Value

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