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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
 190   191   192   193   194 
RETURN ON EQUITY HAS AN EFFECT ON DEBT TO EQUITY RATIO AND WORKING CAPITAL TURNOVER OF PROPERTY AND REAL ESTATE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) PERIOD 2018-2022 Maulana, Yono Maulana; Sari, Maya; Puteri, Mega Yusdian
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.v7i4.12139

Abstract

This study aims to determine "The Effect of Debt to Equity Ratio and Working Capital Turnover on Return On Equity in Property and Real Estate Sub-Sector Companies Listed on the Indonesian Stock Exchange (IDX) for the 2018-2022 Period". The method used in this research is a quantitative method. The population in this study is the Property and Real Estate Sub Sector. Sampling technique with purposive sampling technique. The samples in this study were 14 companies within 5 years so that 70 observational data were obtained. The data analysis technique used is multiple linear regression analysis using SPSS 25 software. The results of this study indicate that there is a significant influence between the Debt to Equity Ratio variable on Return On Equity and the Working Capital Turnover variable which has no significant effect on Return On Equity. Simultaneously the Debt to Equity Ratio and Working Capital Turnover affect Return On Equity. Keywords: Debt to Equity Ratio, Working Capital Turnover, Return On Equity
THE ROLE OF TRANSFORMATIONAL LEADERSHIP IN IMPROVING MANAGERIAL PERFORMANCE THROUGH ORGANIZATIONAL COMMITMENT ON NATIONAL STRATEGIC PROJECTS Buwana, Sudibyo Aji Narendra; Suci, Rahayu Puji; Hermawati, Adya
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.v7i4.12141

Abstract

This study aims to test and prove empirically the influence of transformational leadership on managerial performance through organizational commitment to national strategic projects in Kolaka Regency, South East Sulawesi. Theoretically, the results of this research are expected to enrich and complement the body of knowledge in the field of human resource management so that it can be useful for academics and practitioners. This research is explanatory research that examines and explains the research variables in a cross-sectional manner. The quantitative approach is used as the main analytical method, supported by a qualitative approach. The research population is employees who occupy the positions of first-line managers, middle managers, and top managers in the national strategic project area. The research sample consisted of 68 respondents using proportional random sampling and was analyzed using structural equation modeling (partial least squares) (SEM) with SmartPLS software. The results of this study indicate that transformational leadership has no role in improving managerial performance; transformational leadership plays a role in increasing organizational commitment; organizational commitment plays a role in improving managerial performance; and transformational leadership mediated by organizational commitment has no role in improving managerial performance. Keywords: Transformational Leadership, Organizational Commitment, Managerial Performance
Sustainable Marketing in the Digital Age: A Systematic Review of the Latest Strategies and Tactics Widiastuti, Erni; Sukesi, Sukesi; Sarsiti, Sarsiti
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.v8i1.12158

Abstract

This literature review describes the latest developments in the field of Sustainable Marketing in the Digital Age, focusing on a systematic review of the latest strategies and tactics used by companies in meeting the demands of consumers who are increasingly aware of environmental and social issues. In an ever-evolving digital age, sustainable marketing has become essential in achieving sustainable business goals, while still considering the positive impact on society and the environment. This study analyzes the use of digital technology in sustainable marketing, with an emphasis on the use of social media and digital platforms to educate and interact with consumers about sustainability issues. The integration of sustainable values in marketing strategy is also in the spotlight, illustrating how companies apply sustainable principles throughout the life cycle of products and business processes. In addition, this study discusses the importance of big data analysis in sustainable marketing decision making, as well as the role of consumer engagement through interactive content and participation in sustainable initiatives. The results of this literature review provide important insights for marketing practitioners, business managers, and researchers in understanding the latest trends and leveraging them to create effective sustainable marketing practices in the ever-evolving digital age. Keywords: Sustainable Marketing, Digital Age, Big Data Analysis
THE INFLUENCE OF THE REGIONAL ACCOUNTING FINANCIAL SYSTEM USING INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEMS ON THE QUALITY OF FINANCIAL REPORTING IN DIBAL VILLAGE NGEMPLAK DISTRICT BOYOLALI Utami, Wikan Budi; Doaji, Doaji; Pratiwi, Desy Nur
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.v8i1.12169

Abstract

This research is a type of quantitative research that aims to determine the effect of the regional accounting financial system, the use of information technology, and the internal control system on the quality of financial reports in the village of Dibal Ngemplak Boyolali. The type of data used in this study is primary data obtained directly from respondents by distributing questionnaires and literature. The sample of this research is all the apparatus of Dibal Ngemplak Boyolali Village, totaling 60 respondents. The sampling technique in this study used a purposive sampling technique. The data in this study were processed using SPSS IBM Statistics Software Version 18. The results of this study revealed that the influence of the regional accounting financial system, the use of information technology, and the internal control system had an effect on the quality of the financial reports of the Dibal Ngempalk Boyolali Village Government. Keywords: Regional Financial Accounting System, Utilization of Information Technology, Internal Control Systems, Quality of Financial Reports
PURCHASING DECISION: DO YOU NEED SERVICE QUALITY, PRODUCT QUALITY AND WORD OF MOUTH? Yano, Midori Aiko; Ikhsani, Mastur Mujib; Rahayu, Tri Septin Puji; Kharismasyah, Alfato Yusnar
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.v7i4.12177

Abstract

This study aims to analyze the effect of service quality, product quality and word of mouth on purchasing decisions. The population is consumers at Purwokerto Cosmetic Warehouse. The sample of this study amounted to 100 respondents with the roscoe quota technique. The data analysis technique used is Structural Equation Modeling (SEM) Part Least Square (PLS). The results of this study show that service quality has a positive effect on purchasing decisions, product quality has a positive effect on purchasing decisions, word of mouth has a positive effect on purchasing decisions. Keywords: Purchasing decision, quality of service, product quality, word of mouth
THE FINANCIAL SERVICES AUTHORITY (OJK) IN SUPERVISING THE BANK PAYMENT SYSTEM AND PROTECTING CUSTOMERS AGAINST CRIMINAL ACTS Matwar, Habib; Rokan, Mustapa Khamal
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.v8i1.12193

Abstract

The role of the OJK in regulating and supervising Fintech is to minimize risks so as to provide good and stable growth. The research method used is qualitative research using a case study approach model through interviews, document observation or reports by describing the object of the research case. Data sources come from primary data in the form of interviews and secondary data in the form of books and websites. The subject of this research is the protection and education section of the Financial Services Authority. The results of the research show that there are indeed violations occurring in the financial services sector which are handled by the Financial Services Authority. OJK has also carried out one of its roles, namely education, by holding several workshops or seminars held at several institutions as well as in regions for the general public.
THE INFLUENCE OF SYSTEM QUALITY, INFORMATION QUALITY, SERVICE QUALITY AND COMPUTER ANXIETY ON USER SATISFACTION IN THE DANA APPLICATION Fatmawati, Erina Farah; Fitriati, Azmi; Fakhruddin, Iwan; Pandansari, Tiara
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.v8i1.12210

Abstract

This research aims to determine the influence of system quality, information quality, services quality and computer anxiety on user satisfaction of dana application. Sampling in this research used to Accidental Sampling technique with a sample size of 100 respondents who used the dana application. The analytical method used is Structural Equation Modeling (SEM) with a Partial; Least Square (PLS) approach. The research results show that system quality and service quality have a positive effect on dana application user satisfaction. Meanwhile, information quality and computer anxiety have no effect on user satisfaction with dana application.
IMPROVING PURCHASING DECISIONS THROUGH TRUST AND ELECTRONIC WORD OF MOUTH AS INTERVENING VARIABLES IN ONLINE SHOPPING Yuliana, Rahmi; Hamdani, Muliawan
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.v8i1.12269

Abstract

This research aims to analyze and dig deeper into the concept of purchasing decisions by using trust variables and electronic word of mouth variables as intervening variables. The phenomenon of consumer behavior related to e-commerce will be said to increase with the high growth of internet users, where the total internet users in Indonesia are predicted to reach 72.8 million people, which overall ranks third in the Asean region. The increase in the number of internet technology users has an impact on online shopping behavior among consumers. However, this is inversely proportional to offline retail sales which have experienced a setback, marked by the lack of consumers in shopping centers. This has made the situation of out-of-network retail in Indonesia worse, marked by (1) changes in consumer behavior, (2) reduced employment opportunities (3) Increased number of online stores. The data for this research uses primary data, namely by taking direct samples of respondents who have shopped online at three marketplaces, Tokopedia and Lazada in Indonesia. The data analysis techniques used are descriptive analysis and inferential analysis. Then the data is processed using Smart PLS software to test the hypothesis that there is a significant influence between exogenous variables and endogenous variables. The results of this research will be able to find out how big the influence is.
The Determinants of Tax Avoidance during the Covid-19 Period in the Property and Real Estate Industry Published on the Indonesia Stock Exchange (IDX) 2020-2022 Khoirulloh, Hafizh; Prihandini, Wiwiek
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.v7i4.12356

Abstract

This research aims to analyze the determinants of Tax Avoidance during the Covid period. The observed variables are Profitability, Leverage, Sales Growth, and Company Size. Agency theory is employed to explain the effect of these four variables on Tax Avoidance. The Property and Real Estate industry listed on the Indonesia Stock Exchange is chosen as the research sample, given its susceptibility to government policies during COVID-19. The results indicate that Profitability, Sales Growth, and Company Size affect Tax Avoidance, while Leverage does not affect Tax Avoidance. The research results do not show a difference in the research model between the period before and during Covid-19. Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth, and Company Size
QUALITY AND EFFECTIVENESS IN ELECTRONIC TAX FILLING: A STUDY OF TAX-PAYER SATISFACTION Siregar, Syahrizal; Supriyadi, Supriyadi; Hakim, Lukmanul
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.v7i4.12420

Abstract

This study aims to analyse the quality and effectiveness of e-filling application by Indonesia tax payer. The theory adopted IS Success DeLone and McLean using three variables to measure the effectiveness of e-filling include user satisfaction, information quality, system quality, and service quality. Data collected through surveys conducted to taxpayers who have used Tax e-filling. PLS SEM and path analysis was applied to test the influences of the quality antecedents to user satisfaction with IS. The finding reveal that path coefficients provided a measure of the importance of each quality antecedent. The result show that Information quality, system quality, and service quality are increasing taxpayer satisfaction. This result also give evidence that the information quality, quality of system and service quality used by the organization positively affects the level of satisfaction of taxpayers. This study gives suggestion for Directorate General of Taxes could be sought by improving and increasing the information quality, system quality, use, and user satisfaction on e-filing system. This research gives empirical value that information quality, system quality and service quality have significant and positive effects on tax payers’ satisfaction. Keyword: Information Quality, System Quality, Service Quality, Tax Payer Satisfaction

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