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Contact Name
Dewi Muliasari
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+6281230431443
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ijebar.aas@gmail.com
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Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java
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Jawa tengah
INDONESIA
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,
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.
Articles 2,142 Documents
MODERN ACCOUNTING MANAGEMENT: IMPLEMENTATION OF TECHNOLOGY TO ENHANCE EFFICIENCY IN 100 SMES IN KARANGANYAR REGENCY Sudalyo, Ramadhian Agus Triono; Prasetyaningrum, Nurita Elfani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 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.v8i2.13260

Abstract

This research aims to analyze the application of technology in modern accounting management and its impact on efficiency in 100 Micro, Small, and Medium Enterprises (MSMEs) in Karanganyar Regency. In an increasingly advanced digital era, the use of technology in accounting management has become an essential need for MSMEs to improve operational and financial efficiency. This efficiency is crucial for MSMEs as it can enhance competitiveness, improve financial management, and aid in more accurate decision-making. The research method employed is semi-structured interviews with MSME owners in Karanganyar Regency. The interviews will cover questions related to the use of technology in accounting management, such as the use of accounting software, digital payment systems, as well as the understanding and skills of human resources related to the use of such technology. The interviews will also delve into the challenges faced by MSMEs in implementing accounting management technology. The data obtained will be analyzed using thematic analysis methods to identify patterns and main themes. The research results are expected to identify concrete benefits gained by MSMEs through the application of technology in accounting management, such as operational efficiency, reduction of human error, better accessibility of financial information, and improved decision-making capabilities. This research can provide valuable insights for MSMEs in Karanganyar Regency and other regions in understanding the importance of applying technology in accounting management. The practical implication of this research is to provide recommendations to MSMEs on steps that can be taken to adopt technology in accounting management, in order to improve business efficiency and competitiveness. These findings can also be applied by MSMEs outside Karanganyar by considering local contexts and specific needs of each region.
CONSUMER DECISION MODEL – ENGEL KOLLAT AND BLACKWEL: WEARABLE TECHNOLOGY -SMARTWATCH CONSUMER BEHAVIOR POST COVID-19 PANDEMIC IN SURABAYA Pitoyo, Didik Joko; Susanti, Christina Esti; Ardhanari, Margaretha
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 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.v8i2.13268

Abstract

This research uses quantitative methods using an exploratory factor analysis approach. This research explores the factors that influence consumers' decisions in choosing a smartwatch as a wearable technology that helps monitor health. This research was conducted in Surabaya, East Java and involved 120 respondents to describe data regarding the reasons for choosing a smartwatch as wearable technology that helps monitor health. From the results of the analysis, it was found that seven factors shape the choice of the smartwatch as a health monitoring tool, including social factors, motivational factors, reference factors, cultural factors, service factors, individual factors, and psychological factors.
THE INFLUENCE OF PROMOTIONS AND DISTRIBUTION CHANNELS ON THE SALES VOLUME OF SURVEY PRODUCTS AT MSME CENTERS IN SORONG CITY Sismar, Andi; Mahfudnurnajamuddin, Mahfudnurnajamuddin; Serang, Serlin
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.v8i1.13273

Abstract

The advancement of a company or business is an exceptional achievement for any company or business. Selecting the right promotion and diversifying products during critical stages in the product cycle are crucial in deciding the future success or closure of a business. There's no escaping the fact that the sales level serves as a pivotal indicator of whether a company can thrive in the business world. This research adopts a quantitative approach, with 100 SME perpetrators and owners in the Sorong district as respondents. The hypothesis posits that there is a correlation between promotion strategies, distribution channels, and sales volume. The test results support the alternative hypothesis (Ha) over the null hypothesis (Ho), indicating a significant influence of promotion and distribution channels on sales volume. Based on the regression equation Y = 17.049 + 0.511X1 + 0.356X2, it can be inferred that each unit increase in promotion and distribution levels leads to a respective increase in sales volume, keeping other factors constant. Hypothesis testing using F statistics revealed a significant Fcount of 70.728 compared to the critical Ftable value. This confirms the acceptance of Ha and the rejection of Ho. These findings imply that an increase in sales volume is positively impacted by effective promotion and distribution strategies, contributing to the overall health of SMEs.
MARKETING STRATEGY TO INCREASE SALES VOLUME IN S-MART SUPERMARKETS Syamsuddin, Syamsuddin; Suriyanti, Suriyanti; Imaduddin, Imaduddin
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.v8i1.13274

Abstract

This study aims to investigate the marketing strategies employed by S-Mart Supermarket to boost sales volume. The research methodology utilized is a qualitative descriptive approach. Primary and secondary data sources were utilized, with data collection techniques including interviews, observations, and documentation. The data analysis involved descriptive analysis, focusing on the 4P Marketing Mix concept (Product, Price, Promotion, Place). Additionally, a SWOT analysis was conducted to assess strengths, weaknesses, opportunities, and threats. This was followed by the creation of a Cartesian diagram to determine the company's sales position. The analysis revealed that S-Mart Supermarket has strategies in place to increase sales volume. These strategies include: Product Strategy: Offering a wide range of products to meet diverse customer needs. Price Strategy: Implementing competitive pricing by reducing profit margins. Distribution (Promotion) Strategy: Utilizing various promotional media such as banners, billboards, and radio advertisements to inform customers about promotional offers and prize draws. Place Strategy: Providing excellent customer service, including organized product displays and aesthetically pleasing store layouts. Based on the internal and external analyses, along with the Cartesian diagram conducted at S-Mart Supermarket, it was determined that the company is currently in a Growth strategy phase. The decision moving forward involves developing the business by enhancing product quality and variety and increasing various forms of promotions.
ANALYSIS OF FACTORS AFFECTING PRODUCTION EFFICIENCY IN THE MANUFACTURING INDUSTRY Tandiawan, Vira; Seran, Serlin; Masud, Masdar
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.v8i1.13275

Abstract

The analysis of production factors in PT X's industrial processing is crucial for increasing inter-sector value addition and making a substantial contribution to the regional GDP in economic development. Collaborations between regions can lead to the concentration of processing industries or industrial agglomerations in Central Java. Regions with potential access to natural resources as raw materials and skilled human resources can benefit from economies of scale, economic location, and nearby labor to boost regional economic growth. Optimizing the substitution of production factors is considered in input usage, with a substitution elasticity of 1. Production efficiency is measured through technical, price, and economic efficiency, along with returns to scale. This research aims to analyze input usage and include exogenous factors like industrial agglomeration. The analysis method uses Stochastic Frontier Analysis (SFA) with Frontier 4.1 software estimation. The study's findings reveal significant positive influences of capital (X1), raw materials (X3), labor (X3), wages per labor (X4), and agglomeration (AG). The conclusion underscores the proportional addition of production factors to achieve optimal production scale results. Updating production machinery faces challenges from modern technological developments that enhance production outcomes. Improving human resource quality through training and formal education, making it labor-intensive, helps absorb a substantial workforce.
EMPLOYEE PERFORMANCE OF HUNAN POWER COMPANY VIA COMPETENCY MODEL QiZhou, Long; Tungsawat, Suwatana; Rattanapun, Supot
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 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.v8i2.13290

Abstract

With the rapid development of information technology and the arrival of the knowledge economy era, competition among enterprises is becoming increasingly fierce. To gain better development opportunities and advantages, more and more enterprises realize that a solid human resource base must be ensured for sustainable and stable development. The current performance management system of Chinese power enterprises has simple and rough assessment contents, which do not consider the differences in employee performance achievement as knowledge carriers, cannot fully motivate employees' productivity and creativity, and cannot ensure the achievement of company strategic goals. Based on the theory of competency model, this study constructs a competency model for power company employees based on the situation, deconstructing employees' competency into three dimensions: core ability, professional ability, and leadership ability. Through a questionnaire survey of 398 employees of Hunan Power Company, this study analyzes the impact of the above three dimensions on employee performance.
THE INFLUENCE OF PRICE, PRODUCT QUALITY AND BRAND IMAGE ON INTEREST IN REPURCHASING KING BANANA FAN MEDAN IGOR IN MAKASSAR Tjiadinegoro, Tasya; Sutanto, J.E
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 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.v8i2.13341

Abstract

The aim of this research is to determine the influence of price, product quality and brand image on interest in repurchasing fan bananas at Raja Banana Fan Medan in Igors. The population used in this research were people who had purchased Medan fan fried bananas in Makassar with a sample of 120 people, so the sampling technique used was purposive sampling technique. Data collection was carried out using an online research instrument (Google Form) using a Likert scale. The independent variables studied include price, product quality and brand image, as well as the dependent variable repurchase interest. Researchers processed the data using IBM SPSS 25 software to test the proposed hypothesis. The results of multiple linear regression analysis show that the three independent variables have a significant positive effect on repurchase intention both simultaneously and partially, so that the fourth hypothesis is accepted. The results of this research imply the importance of price adjustments, improving product quality and brand image on repurchase interest in Raja Pisang Goreng Fan in Makassar.
THE INFLUENCE OF PRODUCT QUALITY, PRICE, AND SERVICE QUALITY ON PURCHASING DECISIONS FOR SALAD WRAP AT CRUNCHÄUS SURABAYA Sutanto, J.E; Hartono, Olivia Surya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 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.v8i2.13360

Abstract

Crunchaus is a business engaged in food and beverages with healthy food products cooked without oil with the flagship product of salad wrap which was established in 2017. Crunchaus has a total of ten outlets in Surabaya and three outlets in Jakarta. Based on the testimonials of consumers who visited Crunchaus Surabaya on Google Reviews, there are various problems related to the lack of quality of the products provided, the price of products that are called expensive, and the lack of service quality. The purpose of this study was to determine the effect of product quality, price, and service quality on purchasing decisions for salad wraps at Crunchaus Surabaya. The method in this research is descriptive quantitative, with multiple linear regression analysis using the Stastical Program for Social Science (SPSS). Data collection in this study used a research instrument in the form of a Google Form with a sample size of 210 respondents who are Crunchaus Surabaya consumers with the criteria of having purchased salad wrap at Crunchaus Surabaya at least once in the period 2023-2024 and domiciled in Surabaya. The independent variables in this study are product quality (X1), price (X2), and service quality (X3). The dependent variable in this study is the purchase decision (Y) This study shows that product quality, price, and service quality have a significant and positive influence on purchasing decisions of Crunchaus Surabaya consumers.
ANALYSIS OF MSMEs DEVELOPMENT THROUGH CAPITAL, QUALITY OF HUMAN RESOURCES, AND MENTALITY OF BUSINESS ACTORS Lelimawarti, Anis; Miradji, Moh. Afrizal; Estiasih, Soffia Pudji
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 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.v8i2.13363

Abstract

MSMEs development needs to be carried out because it is related to their contribution to the national economy. The development of MSMEs cannot be separated from indicators of increasing income, the addition of various types of businesses, and larger business scales. Of course, it is related to problems, capital, quality of human resources, and the mentality of business actors in running the business. The aim of this research is to analyze the development of MSMEs through capital issues, quality of human resources and the mentality of business actors so that consistency in research results can be found so that they can be used as a basis for developing MSMEs in general. The sampling technique in this research used accidental sampling. The data collection technique uses a survey via questionnaire with 100 respondents divided according to the proportion of the number of MSMEs in each region. Analysis uses Path as data analysis with Smart-PLS as the analysis tool. The findings of this research show that capital and the quality of human resources influence the development of MSMEs, while the mentality of business actors has no influence on the development of MSMEs.
DIFFERENCE TEST OF POTENTIAL LOSS FROM PROFIT SHARING FINANCING ISLAMIC BANKING IN INDONESIA Afkar, Taudlikhul; Fauziyah, Fauziyah; Utomo, Sigit Prihanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 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.v8i2.13366

Abstract

Common problem with Islamic bank in Indonesia is the rate of return from financing business activities. Profit sharing financing is a type of business activity that still requires certainty in the distribution of profits and risks. The aim of this research is to conduct a different test analysis of potential loss for Islamic Bank in Indonesia from profit-sharing financing business activities during and after the Covid-19 pandemic. This research method uses a quantitative approach with a population of 14 Sharia Commercial Banks as the research sample. Saturated samples are used as a research sampling technique considering the small population size. The data analysis technique used in this research is Paired Sample t-test with Jamovi as an analysis tool. Findings of this research show that there is significant difference in potential losses in profit sharing financing during and after the Covid-19 pandemic with a tendency to be greater after the Covid-19 pandemic

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