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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 2,078 Documents
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THE TUBE HADIS STUDY ABOUT MONOPOLY IN BUSINESS ECONOMY Nurhadi Nurhadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 04 (2018): IJEBAR, VOL. 02 ISSUE 04, DECEMBER 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i04.348

Abstract

Abstract: Islam is a comprehensive religion that encapsulates all human life including economic activities. Economic and business activities may not or are prohibited from monopolizing goods that are needed by society. In this study will examine the prohibition of monopoly in the Al-Tis'ah polar hadith book. So the result was that the researchers found hadiths related to business monopoly as many as 49 hadiths in the nine, namely Bukhari No. 1319, 2532, 2558, 2565, 2570, 6695, Muslim No. 2790, 3012, 3013, Abu Daud No. 1727, 2990, Tirmizi No. 1188, 2136, 2137, 3353, 3438, Ibn Majah No. 1777, 2144, 2145, 2146, 2464, Ahmad No. 130, 3481, 4379, 4648, 4932, 7217, 7886, 7946, 8263, 8998, 11619, 12313, 12424, 12491, 12705, 12952, 12967, 13124, 13438, 13561, 12967, 13124, 13438, 13561, 15201, 20288, 20478, 20497, 20511, 20548 and Al-Darimi No. 2431, 2432. Bukhari Hadith No. 1319 is in the Book: Zakat, Chapter: Assets That Have Been Issued by Zakat Are Not Considered As Hoarding Treasure, No. Hadith: 1319. Muslim Hadith No. 2790 is in the Book: Buying and selling, Chapter: A ban on someone doing a sale and purchase transaction on another person's transaction, No. Hadith: 2790. Hadith Abu Daud No. 2990 is in the Book: Buying and selling, Chapter: Prohibition to hoard, No. Hadith: 2990. Hadith Tirmizi No. 1188 is in the Book: Buying and selling, Chapter: Hoarding, No. Hadith: 1188. Hadith Ibn Majah No. 2464 is in the Book: Laws, Chapters: Muslims unite in three things, No. Hadith: 2464. Hadith Ahmad No. 130 in the Book: Musnad ten friends guaranteed to enter heaven, Chapter: The beginning of the musnad of Umar bin Al-Khatthab Ra, No. Hadith: 130. Hadith Al-Darimi No. 2431 is in the Book: The book of buying and selling, Chapter: Prohibition of hoarding, No. Hadith: 2431. Keywords: Hadith Study, Kutub Al-Tis'ah, Monopoly, Business Economy
GOOD CORPORATE GOVERNANCE MANAGEMENT ON CORPORATE VALUES (Empirical Study on Chemical Companies listed on the Indonesia Stock Exchange Period 2013-2015) Budiyono Budiyono; Fitriah Ayu Wulansari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 01 (2018): IJEBAR, Vol. 02, ISSUE. 01, March 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine the effect of good corporate governance on company value. Proxy of good corporate governance, namely the composition of the board of commissioners, institutional ownership, managerial ownership. The research samples are chemical companies listed on the Stock Exchange in 2013-2015. The purposive sampling method was used in the selection of samples in order to obtain a sample of 10 chemical companies with a total observation of 30 observation data for 3 years. The data analysis techniques using multiple regression analysis. Company value is measured using Tobin’s Q. Based on the results of testing the hypothesis, the results show that only the composition of the board of directors variables has a negative effect on the value of the company while the other two independent variables have a positive effect on the value of the company.
STRATEGIC MANAGEMENT OF EDUCATION TO ENHANCE ENVIRONMENTAL-ORIENTED COMPETITIVENESS Juni Iswanto; Amiartuti Kusmaningtyas; Murgianto Murgianto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 02 (2019): IJEBAR, VOL. 03 ISSUE 02, JUNE 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i02.637

Abstract

This research is motivated by the strategy carried out by the board including collaborating / collaborating with alumni to promote their alma mater in new prospective students in their neighborhoods and workplaces can improve competitiveness by building a superior scientific culture of printing students as qualified quality learners tough facing the challenges of the times. This research uses a qualitative approach. Data collection techniques are in-depth interviews, observation, Focus Group Discussion, documentation. Data analysis techniques are data reduction, data presentation, and drawing conclusions / verification. From the results of this study, the researchers concluded that: Competitive strategies are carried out by: a) greater demand for good communication with the head and foundation for the advancement of madrasas, increasing education staff and infrastructure, b) Offers by preparing and managing students well, combining the curriculum of the Ministry of religion curriculum and the Salafiyah curriculum. c) Marketing by combining learning of the Ministry of religion curriculum and the Salafiyah curriculum, costs allocated according to the budget, alumni are real life brochures and through websites and competitions lined up, and access to madrasas is very easy and extends locations. Based on internal and external analysis above in a stable growth strategy condition which means that the situation is favorable because boarding schools have opportunities and strengths, boarding schools can take full advantage of opportunities so as to be able to implement strategies that support aggressive growth policies. Keywords: Strategic Management, Competitiveness
FACTORS AFFECTING CAPITAL STRUCTURE ON REGIONAL COMPANY OF BKK RURAL BANKS IN SUKOHARJO REGENCY Hadi Samanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 1, No 01 (2017): IJEBAR, VOL. 01, ISSUE 01, September 2017
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v1i01.263

Abstract

The analysis result shows that sales positively affect the capital structure, it means that more sales increase is financed by debt. The asset structure does not positively affect the capital structure, it means that additional current assets are more financed from debt.Profitability has no negative effect on capital structure, it means that profits earned by the company can be partially replanted into the company to increase their own capital. Growth does not negatively affect the capital structure, it means a declining growth rate from year to year due to limited own capital, so asset growth is still financed by debt.Based on the F tests, it shows the sales, asset structure, profitability, growth affects the capital structure simultaneously. Coefficient of determination R², Adjusted R Square value is obtained which shows sales, asset structure, profitability, and growth can explain the structure of capital, the remainder is explained by the residual variable or outside of this study. Keywords: sales, asset structure, profitability, growth, and regression linear multiple.
THE EFFECT OF COMPETENCE AND INFORMATION TECHNOLOGY ON TAX-PAYABLE SERVICES IN THE PRATAMA TAX SERVICE OFFICE JAKARTA CENGKARENG Bambang Sutriyanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 02 (2019): IJEBAR, VOL. 03 ISSUE 02, JUNE 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i02.531

Abstract

This study aims to measure how significant the influence of employee competencies and also the use of information technology on services provided to taxpayers. In providing services to the community (in this case the tax payment service), employee competence is a determining factor for results that can have a positive or negative effect on the services provided. Supported by increasingly advanced information technology, it is expected that public services, especially to taxpayers at the Pratama Jakarta Cengkareng Tax Service Office, will be faster, easier and better than before. Keywords: Competence, Information Technology, Services
CALCULATION OF PRODUCTION PRICE ANALYSIS IN CV PELANGI ADVERTISING Pammuji Nugroho, Totok Susilo
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 01 (2018): IJEBAR, Vol. 02, ISSUE. 01, March 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i01.226

Abstract

This study aims to determine the cost of production at CV Pelangi Advertising company. The company is engaged in the rental of advertising services which offer a point of location for the use of business people. This research uses qualitative method that is by obtaining company data then compare the method used. Company data used are all cost components that have occurred in 2017 then formulated to be able to make an estimate of cost of production in 2018. The method used to compare the calculation of cost production is company method and full costing method. The results shows that there was a difference between company method and full costing method, where the result of full costing method is bigger. This is because the company method there are several methods that have not been entered so that will affect the calculation of cost of production. Thus the company should use the method of full costing in calculating the cost of goods manufactured. Keywords : company method, full costing method, cost of production
THE EFFECT OF THE PERCEPTION OF SERVICE QUALITY ON THE DECISION OF PURCHASE IN DAWET JABUNG TRADERS IN PONOROGO Ardiana, Titin Eka
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 04 (2018): IJEBAR, VOL. 02 ISSUE 04, DECEMBER 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i04.468

Abstract

This study aims to find out: to find out whether there is an influence on the perception of Service Quality on Repurchase Decisions on Dawet Jabung Traders in Ponorogo. This study uses a quantitative approach with a sample of all customers who have made purchases at the Dawet Jabung UKM in Mlarak District, Ponorogo Regency. The variable of this study consists of one independent variable, namely the perception of service quality (X1) and one dependent variable, namely the purchasing decision (Y). Data collection is done using indirect questionnaires or techniques. The results of data collection were then analyzed using simple and multiple linear regression analysis techniques with the help of SPSS Version 20. The results showed that: (1) Variable perceptions of service quality in this study were able to explain 9.4% variation in the Dawet Jabung Ponorogo MSME decision. While the remaining 90.6% is explained by variables or aspects outside the model, and (2) From the results of the F test shows that the perception variable service quality is a feasible variable to test the variable repurchase decisions in dawet UMKM Jabung Ponorogo . Keywords : Perception Of Service Quality, Purchasing Decisions
THE EFFECT OF AUDIT OPINION, PUBLIC ACCOUNTING FIRM’S SIZE, COMPANY SIZE, AND COMPANY PROFITABILITY TO DELAY AUDITS IN REGISTERED MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE IN 2015-2017 Utami, Wikan Budi; Pardanawati, Laksmi; Septianingsih, Ika
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 03 (2018): IJEBAR, VOL. 02, ISSUE 03, September 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i3.345

Abstract

This study aims to determine the effect of audit opinion, Public Accounting Firm’s size, company size, and company profitability on audit delay in manufacturing goods in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017. The sample selection technique used was purposive sampling. There are several criteria that must be met by companies listed in the Indonesia Stock Exchange to be able to be sampled in this study. This research method uses multiple regression analysis which is used to determine the effect of independent variables on the dependent variable together and partially. The t test is used to test the effect of each audit opinion variable, Public Accounting Firm’s, company size, and company profitability on report lag variables. F statistic test aims to examine the effect of audit opinion variables, Public Accounting Firm’s, company size, and corporate profitability together with delay audit variables. R2 test (coefficient of determination) is done to determine how much influence the audit opinion variable, Public Accounting Firm’s, company size, and company profitability on audit delay variables. The populations of this study were 114 companies and the samples used in this study were 63 consumer goods manufacturing industry companies listed on the Indonesia Stock Exchange in 2015-2017. Data collection methods in this study use secondary data in the form of financial reports that have been published. Data is processed using SPSS 21 program. From the results of the t test, it is known that audit opinion, Public Accounting Firm’s partially has no significant effect on audit delay. Variable company size, profitability partially has a significant effect on audit delay variables. From the F test results, it is known that audit opinion, Public Accounting Firm’s, company size and profitability simultaneously have a significant effect on audit delay variables in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Keywords : audit delay, audit opinion, Public Accounting Firm’s size, company size, company profitability.
EFFECT OF MANAGERIAL OWNERSHIP, DEBT COVENANT, POLITICAL COST AND GROWTH OPPORTUNITIES ON ACCOUNTING CONSERVATISM LEVELSd Growth Opportunities On Accounting Conservatism Levels Nuraeni, Chusnul; Tama, Annafi Indra
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 03 (2019): IJEBAR, VOL. 03 ISSUE 03, SEPTEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i03.591

Abstract

The purpose of this study was to determine the effect of managerial ownership, debt covenants, political costs and growth opportunities on the level of accounting conservatism, case studies on manufacturing companies listed on the Indonesia Stock Exchange 2011-2015. Testing this hypothesis uses multiple regression analysis. The regression coefficient test (T Test) in this study shows that the debt covenant and growth opportunities have a significant negative effect on the level of accounting conservatism, while the managerial ownership and political cost variables have no significant effect on the level of accounting conservatism. Suggestions for this study are to be able to expand the research sample so that the results can be generalized and can also be used to add or replace other variables that can affect accounting conservatism.
THE EFFECT OF SERVICE LEVEL BAITUL MAAL WAT-TAMWIL TUMANG ON MEMBER’S SATISFACTION OF MUDHARABAH DEPOSITS Utami, Wikan Budi; Ningsih, Suhesti; Paidi, Paidi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i02.280

Abstract

The purpose of this study was to determine the effect of service quality which includes compliance, assurance, reliability, tangible, empathy, and responsiveness to the satisfaction level of deposit members. mudaraba in KSPPS BMT Tumang Selo Branch. This study uses a quantitative descriptive approach with a population of mudharabah savings members in KSPPS BMT Tumang Selo Branch, the sample is taken using simple random sampling method. The data analysis is using multiple linear regression models. The results of this study indicate that the adjusted R square determination coefficient is 0.648. This shows that the independent variable is able to influence the dependent variable by 65%, while the remaining 35% is obtained by other variables outside this research. Based on the F test shows that the significance number is 0,000, this states that the independent variables together can affect the dependent variable. The percentage based on variable empathy t test and responsiveness have a significant positive effect on member satisfaction, while the variables of compliance, assurance, reliability and tangible have no significant effect on member satisfaction. Keywords: Service quality, member satisfaction and mudharabah savings.

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