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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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Financial Losses Caused by Tax Audit Quality, A Deep Qualitative Findings Bagus Budi N, Y. Agus; Aryati, Titik
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.v7i4.10787

Abstract

One of the whacking concerns experienced by taxpayers in Indonesia is tax audit quality. During the year of 2021, statistical data on tax dispute decisions consisted of 11% not being accepted, 25% rejected, 20% partially accepted, fully accepted 41%, and the other 12%. This statistics figures needs to be studied carefully since it implies several serious issues, one of which is the quality of tax audit. To do so, this research was design to analyze qualitatively using an in-depth interview approach, a piece of the exploration of empirical evidence on tax audit quality in the field of a certain property business experienced by the taxpayer. Using related factors of quality audit, such as input, output and context factors proposed by previous researchers, compared to the previous works, this research offers novelty by combining these factors, with the Indonesian provision of tax audit procedure regulated by Peraturan Menteri Keuangan (PMK) 17/03/2013 (M. K. Republik Indonesia 2013) in conjunction with Peraturan Menteri Keuangan (PMK) 184/03/2015 (M. K. Republik Indonesia 2015) (which was broken down into 10 component and 45 details questions) and Surat Edaran Direktur Jenderal Pajak (SE) 15/PJ/2018 (D. J. P. Republik Indonesia 2018) . There are a number of activities in the process of tax audit works that may affect the quality of tax audit. Some of the features are within the control of the tax auditor such as competencies, knowledge, experiences, but at the same time are out of taxpayer control, such as the audit time limit. The research was carried out by using a deep interview with persons in charge combined with a list answered questionnaire of the taxpayer. Based on the qualitative analysis the results indicate that a poor activities of tax audit quality in term of communication have posed a serious potential financial consequences for the taxpayer in the form of the tax assessment letter for underpayment and the collection letter. The implications of these findings for tax authorities are the urgency in developing tax audit procedure that can improve tax audit quality as mandated by tax provisions, avoiding taxpayers as object of state revenues ambitions. Key words: Financial Losses, Tax Audit Quality, Audit Quality Factors, Tax Audit Procedures
THE INFLUENCE OF WORK MOTIVATION, WORK DISCIPLINE AND WORK ENVIRONMENT ON THE PERFORMANCE OF SURABAYA CITY HEALTH OFFICE EMPLOYEES Istanti, Enny; GS, Achmad Daengs
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.v7i4.10829

Abstract

Human resource management is part of organizational management that focuses on human resource elements. The purpose of this study is to determine the influence between the variables of work motivation, work discipline and work environment simultaneously on the performance of employees of the Surabaya City Health Office and to determine the influence between the variables of work motivation, work discipline and work environment partially on the performance of employees of the Surabaya City Health Office. The sampling technique in this study is the probability sampling technique, which is a sampling technique that provides equal opportunities for each element (member) of the population to be selected as a member of the sample. From the results of the study, the value of the lowest or weakest work discipline variables in influencing performance. For these unfavorable work discipline conditions, the inherent supervision (waskat) of the leadership needs to be improved again to stimulate employee discipline. Based on descriptive analysis, it can be seen that basically the respondent's assessment of each observed variable is positively assessed by the research respondent.
ANALYZING THE INFLUENCE OF E-SERVICE QUALITY AND PRODUCT QUALITY ON CUSTOMER SATISFACTION OF E-COMMERCE WEBSITE ZALORA INDONESIA: TESTING PURCHASE DECISION AS THE MEDIATING VARIABLE Sunyoto, Hadi Kusuma; Vincentia, Jennifer; Nathanael, Vincent
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.v7i4.10901

Abstract

The growing number of internet users around the world, particularly in Indonesia is changing the business environment digitally. It leads to the growing numbers of e-commerce which eliminates the distance barrier in doing transactions. The number of online sellers and buyers in Indonesia is also growing as a result from this phenomenon. This research examines the factors that influence customer satisfaction Zalora Indonesia e-commerce, specifically, e-service quality, product quality, and purchase decision. The method of this study is disseminating questionnaires to the respondents as many as 128 who are connected to the internet, also have installed and purchased Zalora Indonesia platforms before. The result of this study shows that e-service quality and product quality significantly influence purchase decision and customer satisfaction. Also, purchase decision significantly influences customer satisfaction. Keywords: e-service quality, product quality, purchase decision, customer satisfaction
A REVIEW OF TAXPAYER SUPERVISION IN EXPLORING SME'S POTENTIAL TAX INCOME TO INCREASE NATIONAL TAX REVENUE IN 2022 ( case study of KPP Pratama Boyolali) Sasmita, Raymundo Patria Hayu; Atmaja, Elisha Viviana Kusuma; Salim, Meka Sabilla; Karunia, Asaprima Putra
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.v7i4.10950

Abstract

This study aims to determine the process of activities, contributions, and obstacles as well as efforts that have been taken in supervisory activities in an effort to explore the potential of SME Final Income Tax in 2021 and 2022 at KPP Pratama Boyolali. The results of this study are that there are differences in supervisory activities in an effort to explore the potential of MSME Final PPh at KPP Pratama Boyolali and SE-05/PJ/2022 regarding monitoring of taxpayer compliance, the results of exploring the potential of the business sector contribute greatly to total MSME Final Income Tax receipts but are less contributed to the total revenue at KPP Pratama Boyolali. These monitoring activities are inseparable from obstacles or obstacles, but KPP Pratama Boyolali has made efforts to overcome the obstacles or obstacles that occur.
THE INTELLECTUAL CAPITAL ON COMPANY GROWTH AND COMPANY VALUE WITH FINANCIAL PERFORMANCE AS AN INTERVENING VARIABLE IN THE AUTOMOTIVE INDUSTRY Ady, Sri Utami; Akbar, Miftha Choirul
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.v7i4.10970

Abstract

This study aims to determine the effect of Intellectual Capital with Financial Performance as an intervening variable on Company Growth and Company Value of the Automotive and Components Sub-sectors listed on the IDX. The population was 13 companies, and the sample was six with a purposive sampling technique. Analysis tools using Sem-PLS. The results showed that VAIC significantly influenced the company's financial performance. VAIC does not influence company growth. VAIC has a significant effect on firm value. The company's financial performance can mediate between VAIC and Company Growth with the status of the mediating result of Indirect-Only (complete mediation) significant and direct effects not substantial.
THE EFFECT OF DYNAMIC CAPABILITIES ON ORGANIZATION RESILIENCE WITH MEDIATION OF DIGITAL TRANSFORMATION: A COMPARISON Tjahjono, Monica Candra; Purbiyati, Yuliana Sri
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.v7i4.10972

Abstract

Dynamic capabilities are a topic that is currently hotly discussed and attracting attention. There is a lot of research involving dynamic capabilities and their effects on various things. This research compares two studies regarding the effects of dynamic capabilities on organizational resilience with the intervening variable digital transformation. The data used was taken from two articles that examined the same object using different respondents and produced different findings. The two articles were compared to find out why they had different results or findings. The results obtained are that human resources are required to be prepared in using digital transformation and respondents who understand the subject under study. Thus, in selecting respondents, criteria are needed that meet the requirements in order to get the right respondents
THE INFLUENCE OF ISLAMIC LEADERSHIP AND ORGANIZATIONAL CULTURE ON EMPLOYEES PERFORMANCE OF AGENCY SHARIAH FINANCE Efrina, Lisa
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.v8i1.10998

Abstract

Competition in the increasingly fierce of globalization era requires agencies or companies to continue to improve their performance in improving the performance of their employees by creating a pleasant and equal work environment between members of the organization. This research aims to examine the influence of Islamic leadership and organizational culture on employee performance. This research was conducted at sharia multi-finance company. The sampling method in this research is the saturated method. sampling of 35 respondents. Data analysis used the SPSS program with multiple regression analysis. The research results show that Islamic leadership has a positive influence on employee performance. What leaders do becomes an example and model for their subordinates. Leadership also requires the totality of its subordinates to work optimally to support maximum performance improvement. Leaders have also shown the same attitudes, thoughts and work patterns, while the organizational culture has not. affect employee performance. because the indication is that every employee is still guided by the old culture without disrupting performance. Furthermore, Islamic leadership and organizational culture variables simultaneously have a positive effect on employee performance. This variable does have a strong relationship. Organizational culture will not be created without a leader who is of course followed by organizational members.
COMPANY SIZE AS A MODERATION VARIABLE OF SHARIA COMPLIANCE AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE (Study on Sharia Commercial Banks 2016-2021) Islamiah, Cahyani; Mashudi, Mashudi; Asiyah, Binti 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.v7i4.11018

Abstract

The purpose of this study is to examine The Influence of Sharia Compliance and Good Corporate Governance on the Financial Performance of Islamic Banks with Company Size as a Moderating Variable (Studies on Islamic Commercial Banks 2016-2021. Quantitative approach with Islamic Commercial Banks in Indonesia as a research object. A total of 48 samples originating from annual financial reports from 2016-2021 are used as a reference in processing data with the help of E-views 9 Software. The results showed that: Islamic Income Ratio and Profit Sharing Ratio variables partially have a positive and significant effect on financial performance. The Islamic Investment Ratio variable has no significant effect on the Bank's Financial Performance. Simultaneously the variables Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Good Corporate Governance together will improve the Bank's Financial Performance. Islamic Income Ratio, Islamic Investment Ratio and Good Corporate Governance variables which are moderated by company size do not affect the financial performance of Islamic commercial banks. Meanwhile, the Variable Profit Sharing Ratio, which is moderated by company size, has an effect on the financial performance of Islamic commercial banks. Keywords: Sharia Compliance, Good Corporate Governance, Financial Performance of Islamic Banks, and Company Size
TROUBLED FIRMS IN INDONESIA STOCK EXCHANGE: THE MONITORING ROLE OF AUDIT COMMITTEE Abdullah, Syahriar; Maryanti, Istinganah Eni
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.v7i4.11034

Abstract

Given the significant number of troubled firms in Indonesian Stock Exchange in recent years, this study aims to examine the role of the audit committee in helping Indonesian listed firms to overcome various problems. We analyse secondary data from troubled firms in Indonesia Stock Exchange for 2018-2020 using ordered logistic regression. From our examination, there are several Indonesian listed firms were given special notation in IDX website, dominated with financial reporting problems, followed with financial problems, and legal compliance problems. We also find that audit committee expertise, activities, and meeting attendance hold significant monitoring role in helping firms avoid accountability problems, proven with significant negative effect. This research contributes to answering the limitations of the literature on issues of issuers' study on the Indonesia Stock Exchange so that it plays a role in enriching the existing literature with a comprehensive investigation of the role of the audit committee. This research also contributes to providing recommendations for the practice of audit committees in order to realize an accountable company that is free from various problems, both financial, legal, and financial reporting issues.
MARKETING AND INNOVATION STRATEGIES USED BY COCOA LAND BALI TO MAINTAIN CONSUMER BUYING INTENTIONS Pika, Putu Ayu Titha Paramita
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.v7i4.11073

Abstract

In order to satisfy their demands and needs, the marketing strategy is willing to spend what is required. Cocoa Land Bali is a popular destination for classic chocolate souvenirs in Tabanan. To keep up with advances, marketing firms must be able to see opportunities or be sensitive to current ones in order to generate creativity and new achievements. This study was carried out at Cocoa Land Bali, which can be found at Jalan Raya Denpasar Bedugul, Mekarsari, District Baturiti, Tabanan Regency. The informants in this study were Cocoa Land Bali's leadership and personnel, as well as visitors who were photographed utilizing purposeful procedures. In this study, data was gathered through interviews, observation, and documentation. The validity of the data in this study is tested using triangulation of sources and procedures. In this study, data analysis includes data reduction, data display, and generating conclusions. The results show that there are four ways for businesses to keep customers coming back: coming up with new ways to do business, using good marketing strategies, being competitive in how you do business, and making sure you meet customers' needs through focused buying programs

Page 185 of 215 | Total Record : 2142

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