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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 PROFIT MANAGEMENT, TAX PLANNING, TAX AVOIDANCE ON COMPANY VALUE (EMPIRICAL STUDY OF BASIC AND CHEMICAL INDUSTRIAL MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2018-2021) Bestar, Sarah Cantika; Damayanty, Prisila
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.v7i4.12424

Abstract

This study aims to examine the effect of earnings management, tax planning, and tax avoidance on firm value. The population of this research is manufacturing companies in the basic and chemical industry sub-sectors that are listed on the Indonesia Stock Exchange (IDX) for 2018 – 2021. The sample for this study used a purposive sampling method so as to obtain a sample of 8 companies as research samples. This analytical method uses multiple linear regression analysis with SPSS 26. The results of this study indicate that earnings management and tax planning have no significant negative effect on firm value, while tax avoidance has a significant negative effect on firm value. And earnings management, tax planning and tax avoidance simultaneously have a significant positive effect on firm value. Keywords: earnings management, tax planning, tax avoidance and firm value
PERCEIVED ORGANIZATIONAL SUPPORT, WORK ETHIC AND COMPENSATION ON ORGANIZATIONAL COMMITMENT Nur Umami, Kharisma Aulia; Widhiandono, Hengky; Darmawan, Akhmad; ., Alfalisyado
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.v8i1.12438

Abstract

This study aims to analyze the effect of perceived organizational support, work ethic and compensation on organizational commitment. The population is all employees in the outsourcing company PT Despan Berkah Abadi Cilacap Regency. The sample of this study amounted to 110 respondents with a nonprobability sampling technique with a saturated sample approach where the entire population was sampled. The analysis process involves classical assumption tests which include normality tests, multicollinearity tests and heteroscedasticity tests. Then hypothesis testing which includes the T test, coefficient of determination and multiple linear regression analysis. The results of this study are the perception of organizational support has a significant negative effect on organizational commitment. Work ethic has a significant positive effect on organizational commitment. Compensation has a significant positive effect on organizational commitment.
THE ROLE OF E-TRUST AND BRAND IMAGE ON REPURCHASE INTENTION SHOPEE FOOD Afridhianika, Annisa Nugraheni; Harisudin, Mohamad; Handayani, Sugiharti Mulya
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.v8i1.12446

Abstract

The objective of this study is to examine the impact of E-trust and brand image on the association between E-Service Quality and sales promotion about Shopee Food consumer repurchase intention. The research methodology used is quantitative, with the sampling technique being convenience sampling. A total of 105 students from universities in Surakarta were selected as the research subjects. Research analysis employs PLS-Structural Equation Modeling (SEM). The findings of this study indicate that E-Service Quality, sales promotion, brand image, and E-Trust have a favourable and statistically significant impact on repurchase intention. The association between E-Service Quality and sales promotion and Shopee Food consumer repurchase intention is influenced by Brand image and E-Trust. The findings of this study can inform marketing strategies for marketplace platforms by optimizing E-Service Quality, sales promotion, Brand Image, and trust. These characteristics have been empirically shown to enhance consumer repurchase intention.
ORGANIZATIONAL DYNAMIC : THE ROLE OF PERCEIVED SUPPORT, EMPLOYEE ENGAGEMENT, COMMITMENT AND PROFESSIONALISM ON PERFORMANCE Wiranti, Elza Devi; Darmawan, Akhmad; Muji Rahayu, Tri Septin; Haryanto, Totok
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.v8i1.12459

Abstract

This study aims to analyze the effect of perceived organizational support, employee engagement, organizational commitment and professionalism on the performance of Banyumas Health Office employees. The population in this study were all employees of the Banyumas Health Office, totaling 145 employees. The sampling technique used a non-probability samp ling method with data collection using purposive sampling with the criteria that employees do not have a leadership position and must have worked at the institution for at least one year. therefore Data were collected through a questionnaire containing Likert scale questions with values from 1 to 5. SmartPLS 3.2.9 was used to analyze the data that had been collected. The results showed that the perceived organizational support variable had an insignificant effect on employee performance, employee engagement had an insignificant effect on employee performance, organizational commitment had no effect on employee performance, and professionalism had a positive and significant effect on employee performance. Keywords: Perceived Organizational Support, Employee Engagement, Organizational Commitment, Performance
THE RELATIONSHIP OF ORGANISATIONAL COMMITMENT, JOB SATISFACTION, AND ORGANISATIONAL CULTURE ON EMPLOYEE PERFORMANCE: AN EMPIRICAL STUDY AT PT. PUNGKOOK INDONESIA ONE GROBOGAN Almaidah, Siti; Nurjanah, Arlinda
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.v8i1.12460

Abstract

Effective employee management is one of the critical components of business operations. This achievement is marked by a conducive working atmosphere and improved employee and organisational performance. The rapid changes that occur in the business world result in companies facing various forms of challenges. Companies are required to have an advantage. Employees have a major contribution to realizing these achievements by improving their performance. The aim of this research was to test and analyze the effect of organisational commitment, job satisfaction, organisational culture on the performance of employees of PT Pungkook Indonesia One Grobogan, Central Java. The sample involved was 95 employees. Sampling technique using accidental sampling. Data collected through questionnaires. Data analysis methods include instrument tests, classical assumption tests, multiple linear regression analysis, model feasibility tests, determination coefficient tests, and hypothesis testing. The findings in the research stated that employee performance is influenced by organizational commitment, job satisfaction, organizational culture. Keywords: employee performance, job satisfaction, organisational commitment, organisational culture
THE INFLUENCE OF OPERATIONAL CASH FLOW, LEVELS OF DEBT, AND FIRM SIZE ON EARNINGS PERSISTENCE (EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2019-2021) Damayanty, Prisila; Astuti, Dyah Puji
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.v8i1.12463

Abstract

This study aims to examine the effect of Operational Cash Flow, Debt Level and Firm Size on Earnings Persistence. The population used in this research is all Property and Real Estate Companies on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample in this study was 36 units using purposive sampling method. Testing the hypothesis in this study using multiple linear regression analysis using SPSS version 26. The results of this study indicate that Operational Cash Flow and Firm Size have a significant positive effect on earnings persistence, while the level of debt has no significant effect on earnings persistence and. Operational Cash Flow, Debt Level and Firm S simultaneously have a significant effect on earnings persistence. Keywords: Earning Persistence, Operating Cash Flow, Debt Level and Firm Size
EXPLORING IMPULSE BUYING TRIGGERS : A COMPREHENSIVE INVESTIGATION OF VISUAL MERCHANDISING, PRODUCT DIVERSITY, AND HEDONIC SHOPPING MOTIVATION AT MR. DIY JEPARA STORE Safitri, Hera Yuliana; Arifin, Samsul
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.v8i1.12466

Abstract

This research intends to figure out the influence of visual merchandising, product diversity, and hedonic shopping motivation on impulse buying among visitors to the Mr. DIY Jepara store. This study employs a quantitative approach, utilizing a questionnaire as the research instrument and employing a double regression analysis tool. The sampling method applied is accidental sampling, involving a total of 96 respondents. The analysis of data is conducted through quantitative means, utilizing the SPSS 26 program. The research findings indicated that visual merchandising (X1) exerted a partially positive and significant impact on impulse buying behavior among visitors at Mr. DIY Jepara's store. The variety of products (X2) demonstrated a partially positive and significant effect on the impulsive buying tendencies of visitors to Mr. DIY Jepara's store. Additionally, hedonic shopping motivation (X3) was found to have a partially positive and significant influence on impulsive buying behavior among the store's visitors. When considered collectively, the three independent variables collectively exhibited a positive and significant impact on impulsive buying among visitors at Mr. DIY Jepara's shop.
THE ROLE OF BRAND TRUST IN MEDIATING BRAND IMAGE AND PRODUCT INNOVATION ON CONSUMER LOYALTY (STUDY ON SAMSUNG USERS IN SURAKARTA) Wardhani, Mahartiwi Kusuma; DPW, Ida Aryati; Sudarwati, Sudarwati
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.v8i1.12488

Abstract

This research aims to investigate the influence of brand trust as a mediating factor between brand image, product innovation, and consumer loyalty. The study encompasses an infinite number of consumers in Surakarta, with a sample size of 100 respondents selected through purposive sampling. Primary data were collected using a questionnaire. The findings reveal that brand image positively and significantly impacts consumer loyalty, while product innovation lacks a significant effect on consumer loyalty. Additionally, brand trust exhibits a positive and significant influence on consumer loyalty. Furthermore, brand image positively and significantly affects brand trust, as does product innovation. The study also indicates that brand image positively and significantly influences consumer loyalty through brand trust, and similarly, product innovation has a positive and significant impact on consumer loyalty through brand trust. Keywords: Brand Trust, Brand Image, Product Innovation, and Consumer Loyalty.
Organizational Culture, Leadership, Competency as Determinants of Employee Performance City Government of Surakarta City: Motivation as a Mediating Variable Darmanto, Darmanto; Rahayu, Basuki Sri; Susilo, Joko
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.v8i1.12490

Abstract

The aim of this research is to provide empirical evidence of Organizational Culture, Leadership Competence as determinants of Surakarta City Government Employee Performance through Motivation Using the convenience sampling method, 40 respondents were selected as the sample. Then performed an analysis of the data obtained in the form of instrument test, validity test, reliability test, linearity test, path analysis, t test, F test, determination coefficient test (R²) The results of this research show that organizational culture and competence have no effect on motivation, while leadership has a significant positive effect. Organizational culture and leadership have no effect on performance, while competence has a positive and significant effect. Motivation mediates the influence of organizational culture and leadership on organizational performance but does not mediate competence Keywords: Competence, Leadership, Organizational Culture, Motivation, Performance.
Quality Control of Hybrid Corn Seed Production Using Six Sigma Methode Wahyuni, Cici Nuraini; Hidayat, Syarif Imam; Indah, Pawana 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.v8i1.12495

Abstract

Advanta Seeds is a company engaged in sustainable agriculture with a production focus on hybrid corn seeds. In the processing of corn seeds, PT. Advanta seeds Indonesia experiences a high average product defect 10% of the total production. Therefore, the purpose of this research is to analyze the quality control od hybrid corn seeds using the six sigma method and seek continuous improvement actions. In this research using step define, measure, analyze, improve, and control. Data collection in April – May 2023 and September – November 2023 by production recapitulation. The results showed that the company’s sigma level was 3,40, meaning that in the production process improvement was still. There are three types of defect in corn seeds production : non-conforming corn cobs, seeds that do not match the size and damage seed. Non-conforming cobs are the most dominant type of defect caused by human, environment, and raw material factor. The continuous improvement action such as conducting stricter supervision during male flower detaseling activities, providing training when there are new hybrid of varieties. After taking corrective action there is an increase in the capability of the production process (Cpk > 1,00) so that it can be said to be capable

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