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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
 192   193   194   195   196 
QUALITY OF WORK LIFE AND TURNOVER INTENTION IN NURSES: THE MEDIATING ROLE OF ORGANIZATIONAL COMMITMENT Ratnawati, Yuni; Bagis, Fatmah; Suyoto, Suyoto
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.v8i1.12500

Abstract

With the high level of turnover intention in Purwokerto type C hospitals, which reaches 15-20% per year, researchers are interested in finding out more about the influence of quality of work life on turnover intention, organizational commitment on turnover intention, and whether there is a mediating effect from organizational commitment to turnover intention. The sampling technique uses convenience sampling. The research was conducted using Partial Least Square analysis. The results of sampling were 128 nurses from 4 type C hospitals in Purwokerto. Distribution is carried out evenly according to the convenience method. The majority of respondents are female. Dominated by special nurses. Age 20-25 years. Has a diploma (D3), and is married. By using a significance level of 5%, the results of the oalysis calculations prove that organizational commitment has a significant negative effect on turnover, quality of work life has a negative but not significant effect on turnover intention, and quality of work life has a positive and significant effect on organizational commitment. This means that the relationship between quality of work life and nurses' turnover intentions is partially mediated by organizational commitment. Keywords: Quality Of Work life, Turnover Intention, Organizational Commitment
HOW DO ABUSIVE SUPERVISION AND GENDER AFFECT EMPLOYEE CYBERLOAFING BEHAVIOR THROUGH EMOTIONAL EXHAUSTION? Sagita, Ira; Bagis, Fatmah; Widhiandono, Hengky; Rahmawati, Ika Yustina
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.v8i1.12501

Abstract

This study examines the role of abusive supervision and gender on cyberloafing with emotional exhaustion as a mediating variable. This study uses a quantitative approach with a questionnaire data collection method. This research was conducted on employees at maternity clinics in Purwokerto, totaling 140 respondents out of 212 employees. The sampling technique used was quota sampling by setting a quota based on the proportion of each maternity clinic. This research was conducted using Partial Least Square analysis. The results of this analysis calculate the percentage of the results of the demographic conditions of all employee respondents at maternity clinics in Purwokerto so that the calculations are evenly distributed. As a result, 140 respondents were collected from the sampling. By using a significant level of 5%, the results of the analysis calculation prove that Abusive Supervision has a significant positive effect on Cyberloafing and is dominated by female employees. Abusive Supervision has a significant positive effect on Emotional Exhaustion and is dominated by female employees. Emotional Exhaustion has a significant positive effect on Cyberloafing and is not influenced by gender. Meanwhile, the mediation results show that Emotional Exhaustion cannot mediate the relationship between Abusive Supervision and Cyberloafing and is not influenced by gender. The results of this study indicate that supervisors who treat employees harshly will make employees engage in cyberloafing behavior, but employees can control their emotions. Keywords: Abusive Supervision, Gender, Emotional Exhaustion, Cyberloafing
HOSPITAL NURSE TURNOVER INTENTION : THE ROLE OF WORK STRESS AND WORKLOAD WITH JOB SATISFACTION AS MEDIATION Almubarokah, Nudia Bakah; Bagis, Fatmah; Endratno, Hermin; Rahmawati, Ika Yustina
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.v8i1.12502

Abstract

This study examines work stress and workload on nurse turnover intention, including the mediating factor of job satisfaction in type c hospital nurses in Purwokerto. This research was conducted on type c hospital nurses in Purwokerto, as many as 127 respondents out of 185 nurses, between December 2023-January 2024. The sampling technique used was convenience sampling, by setting quotas only as much as possible in each hospital. As a result, 127 respondents were collected from the sampling, including 31 male nurses, and 96 female nurses with a dominant age of 26-30 years. The results of the calculation analysis prove that Job Stress, Workload and Job Satisfaction have a positive but insignificant effect on Turnover Intention. Job Stress has a positive and insignificant effect on Job Satisfaction. Workload has a positive but insignificant effect on turnover intention. Mediation results show that Job Satisfaction cannot mediate the relationship between job stress and workload on turnover intention. The results of this study indicate that excessive stress and burden will reduce satisfaction at work, but cannot significantly reduce turnover intention. Keywords: Work Stress, Workload, Job Satisfaction, Turnover Intention
THE EFFECT OF PRICE, VARIATION PRODUCT AND SERVICE QUALITY ON BUYING DECISION AT MARKET PLACE SHOPEE Miftahudin, Dwi; Sugiono, Sugiono; Rinnanik, Rinnanik; Desastra, Yolla Zelika; Buchori, Buchori
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.v8i1.12510

Abstract

This research aims to determine the influence of price, product variety and service quality on purchasing decisions at the Shopee market place at the As-Sya'roniyyah Islamic boarding school. This research method uses a quantitative approach. The population in this study was an unlimited number of students at the As-Sya'roniyyah Islamic boarding school. The sampling technique used Purposive Sampling Technique, with the criteria being that respondents had made purchases at the Shopee market place, at least twice, were at least 15 years old, male or female. Data collection techniques through distributing questionnaires to respondents who meet the criteria. The data analysis method used is Multiple Linear Analysis with SPSS (Statistical Product and Service Solution) version 25. This research proves that the more and higher the product variety and service quality, the more purchasing decisions will increase, while price is not able to increase purchasing decisions. There are many more variables that influence purchasing decisions that were not examined in this research. This research focuses on one object and the results of this research cannot be generalized to other objects that are not the same. Improving knowledge in making a strategy or decision in reaching potential consumers and retaining consumers in purchasing products in this research object This research focuses on the shopee market place object at the As-Sya'roniyyah Islamic boarding school with the variables price, product variety and service quality which are the variables that influence consumer purchasing decisions at that object. Keyword : price, product variation, quality service, buying decision
THE INFLUENCE OF THE USE OF INFORMATION AND ORGANIZATIONAL COMMUNICATION TECHNOLOGY ON THE PERFORMANCE OF VILLAGE APPARATUS IN PASIR DISTRICT EAST LAMPUNG SAKTI Aliyah, Hikmatul; Buchori, Buchori; Anhari, Ahmad
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.v8i1.12514

Abstract

For the development of public services, government organizations need to be able to create and enhance services. Resources are necessary for all organizations, including governmental and commercial ones, to accomplish their objectives. One organizational resource that is essential to reaching shared objectives is human resources. The public expects the government to provide quality services. Performance evaluations are given to employees. Village authorities in the Pasir Sakti District of East Lampung are among the staff members whose work is evaluated and in need of improvement in order to promote organizational performance. The degree of service provided by village government personnel is measured by their performance. "The Influence of Organizational Information and Communication Technology on the Performance of Village Officials in Pasir Sakti District, East Lampung" is the research's stated goal. Since the research is given as statistics, the author in this instance used a quantitative approach to perform the study. Keywords: Information Technology, Organizational Communication, Employee performance
DETERMINANTS OF ECONOMIC GROWTH INFLUENCED BY CLIMATE CHANGE Fitya Mukti, Diah Afriani; Setyowati, Eni; Faridatussalam, Sitti Retno
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.v8i1.12525

Abstract

Climate change is a major issue since it is intimately linked to economic activities that influence the rate of economic growth. The reason for this research is that climate concerns are worsening and affecting economic sectors all over the world, particularly in Asia (Indonesia, Philippines, Thailand, Japan, and China) and Europe (Norway, Austria, Hungary, Ukraine, and Italy). This is what will have an impact on future economic activity. As a result, it will slow the country's economic growth. Based on this occurrence, researchers wish to know the influence of climate change with indicators of increasing earth temperature, carbon dioxide (𝑶𝑂 2), methane (𝑶𝑻 4), and average rainfall on agricultural, fisheries, and forestry sectors simultaneously or separately. The impact of rising global temperatures, CO2 levels, methane levels, and average rainfall on economic growth. The Quantitative Method was utilized in this study, with data obtained from a second party (secondary) in the form of panel data processed using Eviews9 software. This study used the causal step technique, which involves employing mediating factors to construct a regression equation. The causal step technique is based on three regression equations for mediating variables, which can be stated as perfect mediation or partial mediation. Keywords :Economic Growth, Climate Change, Global Warming
The Analysis Of Determinants Of Regency/City Minimum Wages In The Pekalongan Residency On 2017-2022 Fitriani, Citra Indah; Nurhayati, Siti Fatimah
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.v8i1.12526

Abstract

The minimum wage is a method of achieving a reasonable income for workers by enhancing their well-being while not neglecting increases in productivity, firm progress, and overall economic development. The purpose of this study is to look into the effects of the human development index (HDI), labor force participation rate (TPAK), inflation, and investment on the minimum wage in the Pekalongan Residency's regencies/cities between 2017 and 2022. The study uses secondary data in the form of panel data, which includes cross-sectional data from 7 regencies in the Pekalongan Residency as well as time-series data from 2017 to 2022. The Fixed Effect Model (FEM) serves as the methodological framework. The study's findings revealed that the human development index and investment have a positive and significant influence on minimum wages in the regencies/cities of Pekalongan Residency, refuting the original hypothesis. In contrast, labor force participation and inflation have a negative impact on minimum salaries in the district/city of Pekalongan Residency. The F-test findings corroborate the model's existence, with an R-squared value of 0.9384, showing that HDI, TPAK, Inflation, and Investment account for 93.84% of the variation in the regency/city minimum wage in Pekalongan Residency. The remaining 6.16% is due to other variables not included in the model. Keywords: Regional Minimum Wages, Human Development Index, Labor Force Participation Rate
FAMILY OWNERSHIP AND TAX AGGRESSIVENESS: MODERATE EFFECTS OF AUDIT QUALITY Anggraini, Yety; Wismawati, Wahyu
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.v8i1.12569

Abstract

This study aims to analyze the effect of family ownership toward tax aggressiveness and the moderating effect of audit quality variables toward the relationship between family ownership and tax aggressiveness in manufacturing companies listed between the periods of 2013 – 2019. Sampling used purposive sampling method and obtained 55 family firm manufacturing with a period of 7 years of observation. Through several additional analyzes, the results of this study were quite varied. First, family ownership had a negative and significant effect on tax aggressiveness (H1 was accepted). Second, audit quality strengthened the negative effect of family ownership on tax aggressiveness (H2 was accepted). Third, testing of family versus non-family firms based on the dummy variable showed that it does not significantly affect tax aggressiveness. Fourth, testing of companies, especially ethnic Chinese, showed that there is no significant effect toward tax aggressiveness. Fifth, the examination of family companies on display showed that a significant effect toward tax aggressiveness. Sixth, testing of all estimation models with ETR (Effective Tax Rate) as an alternative measurement of BTD (Book Tax Differences) shows that there is a negative and no significant effect between family ownership and tax aggressiveness. Audit quality also does not significantly affect the moderate of family ownership relationships and tax aggressiveness, especially in the comparison of family and non-family firm, Chinese ethnic family firm, and multinational family firm. Keywords: Audit Quality, Chinese Ethnic, Family Ownership, Multinational Family Firm, Tax Aggressiveness.
ANALYSIS OF TAX COURT APPEAL DECISIONS ON INDIVIDUAL INCOME TAX ARTICLE 25/29 DISPUTES 2019 TO 2022 Ratnasari, Kenny Rahayu; Nuryanah, Siti
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.v8i1.12571

Abstract

This research aims to analyze the development of Individual Income Tax (Pajak Penghasilan Orang Pribadi - PPh OP) disputes in the Tax Court, the characteristics of Individual Taxpayers (Wajib Pajak Orang Pribadi - WPOP) who file Individual Income Tax disputes in the Tax Court, and the factors causing Individual Income Tax Article 25/29 disputes. The research was conducted using the content analysis method. The results show that the development of the Personal Income Tax Article 25/29 decision in the period 2019 to 2022 in the Tax Court is as follows: experiencing an upward trend, based on the tax year appealed tends to experience a fluctuating trend, more in favor of the DGT, and 59.18% of the dispute value is below 4.8 billion rupiah. The characteristics of taxpayers who filed disputes are as follows: 86% are male, 21 taxpayers are identified as private employees, 21 taxpayers reside in DKI Jakarta, and during the trial at the Tax Court, 42 taxpayers used legal counsel. Disputes on Income Tax Article 25/29 (PPh OP) from 2019 to 2022 can be classified into two major classifications, namely formal and material disputes. Formal disputes are caused by the Appellant not knowing the fulfillment of tax obligations properly and correctly, the Appellant making mistakes / mistakes in filling out the tax return, and the Appellant not carrying out tax obligations. Meanwhile, in material disputes, the three biggest causes related to net disputes were caused by the absence of adequate evidence of mutations in the Appellant's account, differences in views and evidence in relation to share transactions, and the status of asset ownership. Keywords: Tax Court, Tax Court Decision, Tax Dispute, PPh OP, Individual Income Tax Article 25/29
THE INFLUENCE OF PRODUCTION COSTS, PROMOTION AND SALES COSTS ON COMPANY PROFITS (Empirical Study of Manufacturing Companies in the Food and Beverage Sector Registered at BEI Period 2018-2021) Utami, Wikan Budi; Zahrah, Aini; Kristiyanti, LMS
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.v8i1.12582

Abstract

Net profit is the limited measure of a company's success. The main purpose of establishing a business or company is to make a profit. Planning and controlling profits is one of the roles of company management that is really needed, to generate maximum profits. The following are the factors that influence making a profit, namely production costs, promotion costs, and sales. This research aims to determine the influence of production costs, promotion and sales costs on company profits. In this research, the sample used is food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The analysis method uses multiple linear regression analysis methods with a significance level of 5% or 0.05. The research results show that the production cost variable with a significance value of 0.000 < 0.05, the promotion cost variable with a significant value of 0.003 < 0.05 and the sales variable 0.000 < 0.05 affect the profits of manufacturing companies listed on the Indonesia Stock Exchange, this can be seen from the results of the t-test. The results of the f- test show that production costs, promotion costs and sales have a joint effect on company profits, the R2 value is 79,3%. Keywords: Production Costs, Promotion Costs, Sales, Profit

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