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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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EVALUATION OF LOCAL PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT PATTERN (PPK-BLUD) IMPLEMENTATION AT PUSKESMAS IN KARANGANYAR REGENCY Sutaryo, Sutaryo; Arifin, Taufiq; Aryani, Y Anni; Rahmawati, Isna Putri; Nurrahmawati, An
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.v8i3.14134

Abstract

This study aims to evaluate the implementation of the Local Public Service Agency Financial Management Pattern (PPK-BLUD) at Community Health Center (Puskesmas) in Karanganyar Regency. This research uses secondary data from documentation of local financial management regulations, organizational structure and profile of BLUD, financial management documents, unaudited and audited financial reports, as well as management letters from the audit of BLUD financial statement. Our analysis was carried out with an in-depth overview of PPK-BLUD implementation that has been running until 2023 and evaluating its implementation based on the applicable regulations and best business practices. This research found that the implementation of PPK-BLUD at Puskesmas in Karanganyar Regency has been implemented quite well in terms of legality, human resources, and the BLUD financial management process. However, there are still several limitations in terms of human resources competency in the financial sector, there are no technical regulations, and coordination and review are not yet optimal. Due to the limitations still being faced, the BLUD Puskesmas in Karanganyar Regency is recommended to develop technical regulations for BLUD financial management guidelines, increase human resources and/or provide adequate training, as well as improve coordination, monitoring and review with vertical agencies. Finally, it can be expected that the implementation of PPK-BLUD will be more established, orderly, and accountable.
THE INFLUENCE OF SERVICE, PRICE AND PRODUCT QUALITY ON INCREASING SALES OF OEMIC IKA GRILLED RIBS, SIDOARJO, EAST JAVA Purwati, Andrian Octavia; 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.v8i2.14182

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.
ANALYSIS FACTORS USING FINANCIAL TECHNOLOGY OF TRADITIONAL MARKET TRADERS (EMPIRICAL STUDIES ON THE TRADITIONAL MARKET IN DINOYO AND GUYUB RUKUN MARKET, MALANG - EAST JAVA) Hakim, Ahmad Raihan; Prawiro, Mochamad Agung; Novianti, Ririn
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.v8i2.14202

Abstract

This paper aims to analyze the use of information technology in mobile phone platforms (smartphones) at market traders in Malang which represents the Small and Medium Enterprises (SMEs) sector and determine the factors causing the use of financial services on smartphones. The analysis in this paper uses survey research methods with descriptive-statistical analysis and desk study, which takes survey data on 45 (forty-five) market traders in Dinoyo Market and Guyub Rukun Market in Malang, East Java, then the survey results are analyzed to find out the results of how the use of cellular phones in respondents and the factors causing the use of financial services. Based on the results of the analysis, it was found that the simplicity of registration and daily operation are the key factors of respondent decision. Policymakers need to pay attention to the simplicity factor in regulating information technology-based financial services and should be sufficient to conduct socialization so that the intended financial services can be optimized for the community, especially small communities (SMEs).
PERFORMANCE AS THE ANCHOR: MITIGATING THE IMPACT OF FINANCIAL RISK AND DISTRESS ON LQ45 STOCK RETURNS IN INDONESIA Khuzairina, Ina Laila; Miradji, Moh Afrizal; Estiasih, Soffia Pujdi
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.v8i3.14203

Abstract

This research aims to analyze the influence of financial risk and financial distress on stock returns of companies indexed LQ45 on the Indonesia Stock Exchange during the 2019-2023 period, taking into account the moderation of company performance (ROA). This research uses three analysis models: a model without a moderating variable, a model with ROA as an independent variable, and a moderation model. Data was obtained from the LQ45 company's financial reports and analyzed using multiple regression. The research results show that interest rate risk has a significant positive effect on stock returns, while financial distress has a significant effect only in the model without moderation. The beta factor does not show a significant influence on stock returns in the three models. Company performance (ROA) does not moderate the influence of beta factors and interest rate risk on stock returns, but does moderate the influence of financial distress on stock returns. These findings provide practical implications for financial managers and investors to pay more attention to interest rate risks and financial distress conditions in making investment decisions. This research also adds theoretical insight into the role of company performance in moderating the influence of financial distress on stock returns. Suggestions for further research include expanding research variables, analysis in other sectors, and using different research methods for a more comprehensive understanding Keywords: interest rate risk, beta factor, financial distress, company performance, stock returns, LQ45
ANALYSIS OF FINANCIAL PERFORMANCE USING FINANCIAL RATIO ACCORDING TO THE DECREE OF THE MINISTER OF BUMN NUMBER KEP-100/MBU/2002 Akbar, Jufri Sani; Ikhsan, Muhammad
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.v8i2.14225

Abstract

This research aims to determine the level of financial performance of State-Owned Enterprises using financial ratios according to the Decree of the Minister of BUMN No: KEP-100/MBU/2002. The BUMN that is the object of research is PT. Timah Tbk. The data source used is secondary data contained in the Indonesian Stock Exchange by taking data samples using purposive sampling taking into account the data which is still updated and published on the Indonesian Stock Exchange. while the data analysis technique uses quantitative analysis with a financial ratio approach contained in the Decree of the Minister of BUMN No: KEP-100/MBU/2002. The results of this research show that the company's financial performance in 2019 received the predicate B which means unhealthy, in 2020 the company's financial performance received the predicate BB which means unhealthy, in 2021 the company's financial performance received the predicate AA which means healthy, in 2022 the company's financial performance received the predicate AA means healthy, while in 2023 the company's performance will receive the title BB, which means unhealthy. Keywords: Financial Performance and Financial Ratios
THE IMPACT OF THE PHYSICAL ENVIRONMENT, PRODUCT PRICE, AND PRODUCT QUALITY ON CONSUMER IMPRESSIONS AT SKAPAT COFFEE Ningsih, Apriliani Rafita; Sari, Dhany Efita
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.v8i2.14254

Abstract

The purpose of this study is to examine the relationship between the physical environment, product price and product quality to consumer impressions. Quantitative research method with commercial causal design. The sample used amounted to 85 customers of Skapat Coffee House, Boyolali. The sample was carried out with a saturated sample, with a data collection method by spreading questionnaires. The data were processed with SPSS using multiple linear regression analysis methods. The results of the study revealed that the physical environment, price and product quality have an influence on consumer impressions at Skapat Coffee House. Thus, a well-managed physical environment, pricing and good product quality will be able to influence the impression of a consumer. Consumers that must be paid attention to by coffee lovers.
THE EFFECT OF DEFERRED TAX CHARGE, TAX PLANNING AND DEFERRED TAX ASSETS ON PROFIT MANAGEMENT (EMPIRICAL STUDY OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018 – 2021 PERIOD) Andani, Agnes Tiwan; Damayanty, Prisila
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.v8i2.14294

Abstract

This study aims to examine the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Sampling in this study used a purposive sampling method so as to get a sample of 15 companies as a research sample. The data analysis method in this study uses multiple linear regression analysis with SPSS Version 26. The results of this study indicate that deferred tax expense, tax planning have a significant effect on earnings management. Meanwhile, deferred tax assets have no significant effect on earnings management, and deferred tax expenses, tax planning and deferred tax assets have a significant effect on earnings management. Keyword : Deferred Tax Expenses, Tax Planning, Deferred Tax Assets and Profit Management.
THE INFLUENCE OF INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE Romadon, Safiga Aulia; Damayanty, Prisila
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.v8i2.14295

Abstract

The purpose of the study is to determine the influence of intellectual capital, good corporate governance (institutional ownership, managerial ownership, independent commissioner), and CSR on company performance. Researchers used population, namely manufacturing companies in the basic industrial & chemical sectors listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique is by purposive sampling method, which produces a total sample of 44 companies. The data analysis method in this study used multiple linear regression analysis. The results showed that intellectual capital did not have a significant positive effect on company performance. Meanwhile, institutional ownership, managerial ownership, and independent commissioners have a significant positive effect on company performance and corporate social responsibility does not have a significant negative effect on company performance. Keyword : Intellectul Capital, Institutional Ownership, Managerial Ownership, Independent Commissioner, Corporate Social Responsibility, and Corporate Performance
ANALISIS IMPLEMENTASI STRATEGI DIGITAL MARKETING DI ERA SOCIETY 5.0 PADA PRODUSEN TAHU BAKSO MAS ARTA Dinata, Arta Prawira; Istikhoroh, Siti; Lasiyono, Untung
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.v8i3.14296

Abstract

In era society 5.0 the development of technology and information is growing very quickly and developing increasingly rapidly. Companies that can compete in the era society 5.0 are companies maximizing the benefits of information technology developments, especially in the product marketing process, digital marketing strategy is one of the most effective strategies. And efficient to carry out the product marketing process. This research aims to determine the implementation of digital marketing strategies in the era of society 5.0 in Mas Arta meatball tofu producers. The research method used is a qualitative method with an interpretive paradigm which aims to gain insight into the digital marketing strategy implemented by the Mas Arta meatball tofu producer in the era of society 5.0. The results of this research are the iImplementation of Digital Marketing Strategy in the Society 5.0 Era at the Mas Arta Bakso Tofu Producer for its consumers referring to the digital marketing marketing mix. There are several components in the digital marketing marketing mix, namely; Product, price, distribution, promotion, so that these components run well, the Mas Arta meatball tofu producer takes an integrated digital marketing approach. This approach is used to answer the implementation of digital marketing strategies in the era of society 5.0 for the Mas Arta meatball tofu producer: Using advertising/ads on the applied platform, Carrying out live/introducing products directly through the social media used, Utilizing content creators as the originator of product marketing.
FINANCIAL MANAGEMENT PERFORMANCE ANALYSIS PRIVATE UNIVERSITIES Retno Susanty, Theresia Novie; Trisnawati, Rina; Sasongko, Noer
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.v8i3.14358

Abstract

This study aims to evaluate the performance of financial management in private universities, involving analysis of various aspects of financial management including planning, budgeting, control, and financial reporting. The population in this study consists of private universities in Central Java with campus characteristics willing to participate as research subjects. The sample size is 150 respondents who meet the criteria for the study sample. Sampling technique used is purposive sampling method. The research method employed is a questionnaire with respondents meeting specific criteria: minimum one-year work experience, understanding of financial management in universities, and willingness to participate in the study. Data analysis method used is multiple linear regression analysis with SPSS version 25. The results indicate that Human Resources do not affect Financial Management Performance, Facilities and Infrastructure affect Financial Management Performance, Utilization of Information Technology affects Financial Management Performance, Budgeting System does not affect Financial Management Performance, Regulations affect Financial Management Performance, Level of Training affects Financial Management Performance, and Internal Audit affects Financial Management Performance. Keywords: Human Resources, Facilities and Infrastructure, Utilization of Information Technology, Budgeting System, Regulations, Level of Training, Internal Audit, and Financial Management Performance

Page 205 of 215 | Total Record : 2142

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