cover
Contact Name
Dewi Muliasari
Contact Email
-
Phone
+6281230431443
Journal Mail Official
ijebar.aas@gmail.com
Editorial Address
Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java
Location
Kota surakarta,
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
ANALYSIS OF THE INFLUENCE OF MONEY SUPPLY, INTEREST RATES, AND EXCHANGE RATES ON INFLATION IN INDONESIA Sihotang, Christine Adeina; Efendi, Bakhtiar; Rangkuty, Dewi Mahrani
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.v8i2.13443

Abstract

There are many factors that can affect inflation, both internal and external. The rate of inflation is also influenced by other factors such as increased economic activity that drives an increase in aggregate demand not matched by an increase in aggregate supply due to structural economic constraints. This research aims to determine the influence of money supply, interest rates, and exchange rates on inflation in Indonesia, both partially and simultaneously. This is a quantitative study using secondary (time series) data obtained from the Central Statistics Agency (BPS), Bank Indonesia, and the Ministry of Finance over a period of 31 years, from 1993 to 2023. The data analysis technique used is the Multiple Linear Regression Equation. The results of this study indicate that partially, money supply and interest rates have a positive and significant effect on inflation in Indonesia, while the exchange rate does not have a significant effect on inflation in Indonesia. Simultaneously, it is found that money supply, interest rates, and exchange rates together influence inflation in Indonesia.
THE INFLUENCE OF LEADERSHIP AND REMUNERATION ON EMPLOYEE PERFORMANCE WITH WORK DISCIPLINE AS A MEDIATION VARIABLE (STUDY ON SKADRON-31/SERBU SEMARANG) Wibawa, Yuda; Novandalina, Arini; Marnoto, Marnoto
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.v8i2.13501

Abstract

Performance is a work result achieved by a person in carrying out the tasks given to him which is based on skill, experience, seriousness and time. The purpose of this research is to determine the influence of Leadership and Remuneration on Employee Performance with Work Discipline as a Mediating Variable at Squadron-31/Serbu Semarang. The population in this study was 51 employees at Squadron-31/Serbu Semarang. So that 50 members of the population except the Commander became respondents in this research or saturated sample/Population Study. This research variable uses exogenous variables consisting of Leadership and Remuneration and 2 endogenous variables, namely work discipline as mediation and employee performance. The data collection method uses a questionnaire. Data analysis methods include descriptive statistics and quantitative analysis using SEM-PLS. Based on the results of data analysis, it is concluded that Leadership has no effect on Work Discipline, Remuneration has an effect on Work Discipline, Leadership has an effect on Employee Performance, Remuneration has an effect on Employee Performance, Work Discipline has no effect on employee performance. Suggestions that can be given to future researchers are to conduct research on other organizations with larger samples, so that the research results can be generalized. Apart from that, you can replace the independent variable because there are still other variables that can influence it based on the coefficient of determination
THE INFLUENCE OF BRAND IMAGE, PROMOTION AND SERVICE QUALITY ON CUSTOMER LOYALTY OF AL INSANI UMROH TRAVEL IN SIDOARJO Rahadianto, Rakha Alvin; Istikhoroh, Siti; Lasiyono, Untung
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.v8i2.13512

Abstract

Indonesia's Umrah travel sector is experiencing swift expansion within the country's bustling tourism landscape. Given Indonesia's sizable Muslim populace, the annual demand for Umrah pilgrimage remains consistently high. Organizing travel aims to provide guidance, service and protection to the congregation. The aim of this study is how customer loyalty affects brand image, promotion and service quality for Al Insani Sidoarjo Umrah travel. The quantitative research method is one that is used. The population of this research consists of Al Insani Sidoarjo Umrah travel customers. A total of 112 people were used as samples, namely as participants. Samples were taken using purposive sampling technique. Instrument testing, hypothesis testing, multiple linear regression analysis, and classical assumption testing via the SPSS version 22 application are several data analysis methodologies. The results show that the variables brand image, promotion and service quality partially have a positive and significant impact on the loyalty of Umrah Al Insani Sidoarjo travel customers. Then brand image, promotion, service quality simultaneously have a positive and significant impact on customer loyalty of Al Insani Sidoarjo Umrah travel.
THE FACTORS OF AFFECTING GOVERNMENT PERFOMANCE AND ANALYSIS VALUE FOR MONEY APPROACH Sekti, Wahyu Cahyani; Suprihati, Suprihati; Pratiwi, Desy Nur
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.v8i2.13632

Abstract

This research aims to determine the influence of fraud factors, GGG, OCB, and organizational culture on government performance as well as analysis of government performance using the value for money approach in regional work units Ngemplak District. Quantitative research with a population of 170. Taking the number of samples using the Slovin formula with an error limit of 5% obtained a sample size of 119. The research data used is primary data and secondary data. Data collection techniques use questionnaires and literature studies sourced from the 2019 and 2020 Boyolali Regency Government Agency Performance Reports. The data analysis method uses IBM SPSS version 25 as a test tool. Government Performance Analysis uses economic tests, efficiency tests and effectiveness tests. The results of this research show that the Fraud Factor has a significant positive effect on Government Performance, GGG has no significant effect on Government Performance, OCB has no significant effect on Government Performance, and Organizational Culture has a significant positive effect on Government Performance. And analysis of Government Performance using the Value For Money Approach has obtained results that are economical, quite efficient and very effective.
THE INFLUENCE OF SERVICE, PRICE, PRODUCT QUALITY ON INCREASING RESTAURANT SALES IGA BAKAR OEMIK IKA SIDOARJO JAWA TIMUR Purwati, Andrian Octavia; Sutanto, J.E
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 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.v8i3.13656

Abstract

The aim of this research is to determine the influence of service, price and product quality on increasing sales of the Iga Bakar Oemik Ika restaurant in Sidoarjo. This study uses a quantitative approach. The population used in this research were people who had made purchases at the Iga Bakar Oemik Ika restaurant in Sidoarjo with a sample size of 150 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 by researchers include service, price and product quality as well as the dependent variable, namely increased sales. Resea rchers processed the data using SPSS software to test the proposed hypothesis. The results of this research partially show that the service variable has a significant positive effect on increasing sales of Iga Bakar Oemic Ika Sidoarjo. The results of research on the price variable have a significant positive effect on increasing sales of Iga Bakar Oemik Ika Sidoarjo. And the results on the product quality variable significantly have a positive effect on increasing sales of Iga Bakar Oemik Ika Sidoarjo. And simultaneously shows that the variables of service, price and product quality influence the increase in sales of the Iga Bakar Oemic Ika restaurant in Sidoarjo. The results of this research imply the importance of improving service, adjusting prices and increasing product quality and increasing sales of the Iga Bakar Oemik Ika restaurant in Sidoarjo.
CRITICAL SUCCESS FACTORS OF SUPER TAX DEDUCTION INCENTIVES FOR R&D ACTIVITIES CARRIED OUT BY THE INDUSTRIAL SECTOR Nurlaeli, Isna; Rahayu, Ning
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.v8i2.13690

Abstract

In order to achieve Indonesia Gold 2045, with one of the missions being an advanced economy country, Indonesia needs to increase its Gross Domestic Product (GDP). One of the programs is to improve the quality of human resources and science and technology, which is carried out through increasing research and development activities. After further review, it turns out that spending on research and development activities compared to Indonesia's Gross Domestic Product is still low, private participation in research and development is still less than the government. The government makes a policy of providing super tax deductions to companies that carry out certain research and development activities in Indonesia. This research was conducted to determine the critical success factors (CSF) or success factors that must be considered by policy makers in implementing super tax deduction for research and development activities, which were carried out with a post positivist approach and data collection by in-depth interviews. Critical Success Factors (CSF) analyzed are divided into 3 dimensions, namely relevance, effectiveness, and efficiency. In the dimension of relevance, the form of super tax deduction incentives is the right form if the cost factor constraint in hindering research and development activities carried out by the industry applies ceteris paribus, and it is necessary to adjust the form of incentives according to industry needs. In addition, it is necessary to determine clear overall policy targets with the preparation of performance indicators. The dimension of effectiveness shows that in implementing the policy, it is necessary to conduct an evaluation to find out the cause of the company's low enthusiasm in conducting research and development activities and proposing incentives, and it is necessary to increase the intensity of socialization and adequate coordination between the ministries/agencies involved. In terms of efficiency, the use of the Online Single Submission (OSS) system in the implementation of incentive submissions needs to be optimized by developing a synchronized OSS system and supporting transparency in policy implementation.
THE INFLUENCE OF LIQUIDITY, LEVERAGE AND COMPANY SIZE ON MANUFACTURING COMPANY BOND RATINGS LISTED ON THE INDONESIAN STOCK EXCHANGE Erari, Anita
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.v8i2.13713

Abstract

This research is motivated by the importance of bond ratings of manufacturing companies listed on the Indonesia Stock Exchange. This research aims to determine and analyze the influence of liquidity, leverage and company size on the bond ratings of manufacturing companies listed on the Indonesian Stock Exchange. This research uses descriptive analysis and logistic regression analysis. Analysis was carried out with the help of the SPSS program. The stages in conducting hypothesis testing according to (Ghozali, 2016) are testing the feasibility of the regression model, overall model fit, and coefficient of determination (R2). Hypothesis testing includes the Partial Test (Wald Test) and Dominant Variable Test. The results of this research reveal 1) Liquidity as proxied by the current ratio (CR) has a positive and significant effect on bond ratings in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022, 2) Leverage as proxied by the debt to equity ratio (DER) has an effect insignificantly positive on the bond ratings of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022, 3) Company size calculated using the natural logarithm by looking at total assets has an insignificant negative effect on the bond ratings of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. 2019-2022, and 4) Liquidity which has a dominant influence on the bond ratings of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS (AIS), HUMAN CAPITAL, AND CUSTOMER CAPITAL ON SME PERFORMANCE IN PATI DISTRICT Winarsih, Winarsih; Istianah, Siti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 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.v8i3.13724

Abstract

SMEs are supporting the economy of the country, but there are still many obstacles faced by SME actors, one of which is access to information to examine the effect of accounting information systems, human capital, and customer capital on the performance of SMEs. This research uses a quantitative approach, the research data is primary data using questionnaires and population collection as well as research samples from SME actors in Pati Regency. The method of determining the sample is purposive sampling. The technique used to test the hypothesis is multiple linear regression analysis using the SPSS application.
DETECTION OF FINANCIAL STATEMENT FRAUD: STUDY IN INDONESIA BANKING AND ENERGY SECTOR COMPANIES Santini, Gilang Jelita; Maha Putra, Donny
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 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.v8i3.13797

Abstract

Fraud potential in financial statements often occurs. For this reason, this study identifies aspects that cause financial statement fraud (FOFS), including financial targets (FTs), total accruals, and total assets (TATAs), and the industries' nature (NOIs) in the banking and energy sector companies in Indonesia. The data sample is the financial and annual reports of 122 banking and energy companies. The purposive sampling is used for the selection of the data. The analysis uses different test analysis methods and panel data regression tests. The results prove that FTs prove to be a strong predictor of FOFS in banking companies, while in energy companies it is not proven. Furthermore, TATAs have not been proven to affect FOFS in companies in both sectors. Meanwhile, NOIs have a negative effect on FOFS. The implication is for the banking sector, the potential for FOFS is more due to the disclosure of high Return on assets (ROA) and low-income ratios. In contrast, in the energy sector, companies are strongly influenced only by low-income ratios.
THE INFLUENCE OF MOTIVATION AND OTHER FACTORS ON THE PERFORMANCE OF PERUM X HEAD OFFICE EMPLOYEES Putri, Tiara Amanda; Syahrian, Syahrian
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.v8i2.13802

Abstract

Employee performance is one very important aspect for a company or organization. Therefore, this study aims to examine the influence between employee performance with motivation, organizational culture, and work discipline on Perum X Head Office employees. This study used a questionnaire to collect data. The sample in this study were 85 employees. The sampling technique in this study used probability sampling method with simple random sampling technique through sample size using slovin formula. The data analysis method used is multiple linear regression. Data is analyzed by testing normality, classical assumptions, model tests, and hypotheses. The results of this research analysis show that motivation has no effect on employee performance while organizational culture, and work discipline affect employee performance. So that Perum X Head Office employees need to pay attention to the level of motivation, organizational culture, and work discipline as an effort to improve employee performance.

Filter by Year

2017 2025


Filter By Issues
All Issue Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025 Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025 Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025 Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025 Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 7 No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7 No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022 Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6 No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6 No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6, No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6 No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6, No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022 Vol 6, No 3 (2022): IJEBAR Vol 6, No 1 (2022): IJEBAR Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021 Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021 Vol 5 No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021 Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020 Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4 No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020 Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019 Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 4 No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 3, No 03 (2019): IJEBAR, VOL. 03 ISSUE 03, SEPTEMBER 2019 Vol 3, No 02 (2019): IJEBAR, VOL. 03 ISSUE 02, JUNE 2019 Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019 Vol 2, No 04 (2018): IJEBAR, VOL. 02 ISSUE 04, DECEMBER 2018 Vol 2, No 03 (2018): IJEBAR, VOL. 02, ISSUE 03, September 2018 Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 2018 Vol 2, No 01 (2018): IJEBAR, Vol. 02, ISSUE. 01, March 2018 Vol 1, No 02 (2017): IJEBAR, VOL. 01, ISSUE 02, December 2017 Vol 1, No 01 (2017): IJEBAR, VOL. 01, ISSUE 01, September 2017 More Issue