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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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THE IMPACT OF THE COVID 19 PANDEMIC ON COMPANY FINANCIAL PERFORMANCE (Case Study of a Food & Beverage Company listed on the IDX) Mahrani, Wahdyan Sastria; Triyono, Triyono
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.v8i2.14545

Abstract

This study aimed to compare the financial performance of companies before and during the COVID-19 pandemic in the food & beverage sector for the period 2019-2020. The population in this study consisted of 30 companies in the food & beverage sector. The sample included 19 companies obtained through purposive sampling that met the research criteria. The results of this study indicated a significant difference in the profitability ratio measured by Return on Assets before and during the pandemic. However, the liquidity ratio, solvency ratio, activity ratio, and market ratio did not show any significant differences during the COVID-19 pandemic. Keywords: Covid 19 Pandemic, Liquidity, Solvency, Profitability, Activity, Market Ratio
INTERNAL FACTOR OF MSMEs IN THE POST-PANDEMIC COVID-19 : OBSTACLES OR DETERMINANTS FOR BUSINESS SUSTAINABILITY Lelimawarti, Anis; Afkar, Taudlikhul
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.v8i3.14626

Abstract

The strength of MSMEs during the Covid-19 pandemic really tested their business continuity. Internal factors such as capital, quality of human resources, business networks, mentality of business actors, and transparency are determinants in maintaining business sustainability to develop businesses to become more resilient. The purpose of this research is to show that these internal factors are obstacles or determinants of the sustainability of MSMEs post-pandemic Covid-19. The sampling technique in this research used stratified random sampling by classifying the number of MSMEs in 5 regions in Surabaya. The data collection technique uses survey via questionnaire with 200 respondents who are divided according to the proportion of the number of MSMEs in each region. Data analysis using SEM-PLS. The findings of this research show that capital, quality of human resources, business networks are determining factors in the sustainability of MSMEs with dominance in the capital factor, while transparency is a determining factor in the decline of MSMEs. The next findings show that the mentality of business actors is an obstacles factor in the sustainability of MSMEs
INTEGRATION OF SERVQUAL AND IMPORTANCE PERFORMANCE ANALYSIS IN IMPROVING SERVICE QUALITY OF MORE COFFEE AND SPACE Aditya, Naufal Rafi; Wibisono, Yogi Yusuf
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.v8i3.14635

Abstract

This study has four main objectives, namely: (1) Identify the attributes that can evaluate the quality of service at MORE Coffee & Space, (2) Determine the level of service quality at MORE Coffee & Space, (3) Determine the importance level of service quality attributes at MORE Coffee & Space, (4) Identify appropriate improvement suggestions for addressing the issues faced by MORE Coffee & Space in order to enhance service quality. MORE Coffee & Space is a coffee shop based in Subang, West Java which was established in 2021 selling various drinks and food menus. MORE Coffee & Space has experienced a decline in the number of consumers. This causes the predetermined revenue target not to be achieved. The population in this study are MORE Coffee & Space customers who make purchases in July 2023. The number of samples used for the study were 165 customers. All samples were taken by filling out a questionnaire and distributed with a purposive sampling method. The validity test for the questionnaire was carried out using a factor analysis. The reliability test for the questionnaire was carried out using Cronbach's Alpha. Both tests are helped with IBM SPSS 25 application. The result was carried out using the SERVQUAL method and shows that the quality of service of MORE Coffee & Space is in a bad condition. Determine the level of importance for priority improvements with IPA diagrams which there are 9 attributes that require immediate action.
THE INFLUENCE OF COMPENSATION AND MOTIVATION ON EMPLOYEE PERFORMANCE AT THE ISLAMIC EDUCATION FOUNDATION (IEF) SIRNAMISKIN ISLAMIC BOARDING SCHOOL Azzahra, Vilda Aprisa; Wahyuningtyas, Ratri
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.v8i3.14646

Abstract

This research emphasizes the vital role of teachers within the education system, specifically at the Islamic Education Foundation (IEF) Sirnamiskin Islamic Boarding School, and explores how compensation and motivation influence their performance. The study aims to evaluate compensation, motivation, and employee performance, along with the effects of compensation and motivation on performance. Compensation and motivation are the independent variables, while employee performance is the dependent variable. Utilizing a quantitative research approach with Stratified Random Sampling and Partial Least Square Modelling (PLS-SEM) for analysis, the study investigates the relationships among these variables. The results indicate that both compensation and motivation are rated positively, and employee performance is also satisfactory. These results indicate that both compensation and motivation substantially influence employee performance. Hence, assessing and improving compensation and motivation at IEF Islamic Boarding School Sirnamiskin is essential for further enhancing teacher performance.
OPPORTUNITIES AND CHALLENGES SHARIA BUSINESS INDUSTRY 5.0 IN INDONESIA Kustiyah, Eny; Junaidi, Amir; Nurlaela, Siti
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.v8i2.14694

Abstract

This research is important because various complex dynamics have occurred in governance planning for the development of management resources in the bureaucratic apparatus in Industry 5.0, ready to face technological advances and also able to pay attention to aspects of changes in people's lives in a sustainable manner. This research aims to analyze how the implementation of Industry 5.0 affects the Indonesian economic sector and the challenges faced in adopting this technology. Research method A comprehensive literature review was carried out to understand the Opportunities and Challenges of Sharia Business in Industry 5.0 and then applied in the Indonesian context. The findings of this research provide an explanation of the current conditions regarding Opportunities, Sharia Business Challenges in Industry 5.0, aspects such as digital infrastructure, workforce skills, and government policies that support or hinder the development of Industry 5.0 in Indonesia. The results of this research can provide input for policy and stakeholders in understanding the contribution of sharia business in Industry 5.0 to the Indonesian economy and formulating appropriate strategies to encourage sustainable economic growth. Keywords: Opportunities, Sharia Business Challenges in Industry 5.0
COGNITIVE BIAS AND BEGINNER INVESTORS Trisilo, Rismanto Gatot; Christanti, Paramita Lea; Sulistyowatie, Syska Lady
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.v8i3.14853

Abstract

Forex investment is one of the investment instruments that is popular among the people of Indonesia. However, forex investment also has high risks, so it is important for investors to understand the factors that can affect their investment decisions, this study aims to test the influence of recency bias and familiarity bias on the decision-making of beginner investors in forex investment, this study uses a quantitative method with a survey design and the population of this study is students of the management study program UNIWDHA Klaten who have received learning about the stock market and forex and becoming a beginner investor, the research sample amounted to 47 people. From the results of this study, recency bias and familiarity bias are equally significant in influencing the decisions of novice investors, although recency bias has a greater influence than familiarity bias, from this result hopefully it can help in making investment decisions in the future
CHALLENGES AND STRATEGIES IN TEACHING ENGLISH TO NON-ENGLISH MAJORS IN BUSINESS AND ACCOUNTING PROGRAMS Muliasari, Dewi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.14856

Abstract

This study investigates the challenges and strategies in teaching English to non-English majors, specifically within business and accounting programs at Institut Teknologi Bisnis AAS Indonesia. Using a qualitative case study approach, the research explores the perspectives of both instructors and students to identify key difficulties and effective practices. The study reveals that student motivation is a significant challenge, with many students perceiving English as peripheral to their main field of study. To address this issue, instructors have integrated business-related content into the English curriculum, enhancing relevance and engagement. Additionally, the research highlights the diversity in student proficiency levels, which necessitates the use of differentiated instruction and peer-assisted learning to cater to varying needs. The integration of technology and blended learning approaches has been beneficial but also presents challenges related to access and instructor proficiency. Institutional support for resources, collaboration between language and subject-matter experts, and continuous professional development are crucial for overcoming these challenges. The findings offer insights into improving English language education for non-English majors and provide recommendations for educators and institutions. Keywords: English language teaching, non-English majors, business and accounting programs, blended learning
THE BUSINESS MODEL CANVAS TO DEVELOP ENTREPRENEURIAL MINDSET IN ONLINE LEARNING Nurseto, Tejo; Sulasmi, Sulasmi; Alwi, Ahmad Chafid
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.v8i3.14879

Abstract

This article aims to describe the implementation of the Business Model Canvas (BMC) in developing an entrepreneurial mindset (EM) within an online learning environment. This study employed a descriptive observational analytic method within a one-shot case study design. The subjects were 29 Economic Education students from the Faculty of Business and Economics at Yogyakarta State University who participated in an entrepreneurship practicum course. Data were analyzed using descriptive analysis. The results indicate that (1) The implementation of BMC effectively develops an entrepreneurial mindset. (2) The students' entrepreneurial mindset following the BMC online learning is characterized by the following indicators: motivation (66%), intention (52%), decision-making (48%), job experience (45%), friendly personality (41%), risk-taking and effective communication (38%), organizational experience (14%), active in organizing (10%), business experience (9%), and leadership (7%). (3) The entrepreneurial mindset of students who have participated in BMC-based learning is categorized as high (72.41%) and medium (27.59%).
VILLAGE-OWNED BUSINESSES AS A STRATEGY TO ENHANCE THE LOCAL ECONOMY IN SEDAPURKLAGEN VILLAGE, GRESIK, EAST JAVA Imamah, Nurul; Rahmasari, Anggraeni; Noviandari, Indah; Iradawaty, Sofiah Nur; Gintara, Mohammad Yoga
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.v8i3.14912

Abstract

The purpose of this research is to analyze the role and impact of BUMDes (Village-Owned Businesses) in enhancing the local economy of Sedapurklagen Village, Benjeng, Gresik, East Java, Indonesia. This field-based study utilizes triangulation techniques including observation, interviews, and documentation, and employs a qualitative descriptive approach. The findings demonstrate that BUMDes plays multiple significant roles in improving the community's economy. It acts as a facilitator, assisting in all tasks related to planning business entities to be established by the community. Furthermore, BUMDes also serves as a mediator, facilitating the management of business entities to achieve business goals and plans, and acts as a motivator by spearheading and inspiring business entities to drive community improvement. One challenge faced by BUMDes management in Sedapurklagen Village is the need to build more trust within the community and managing limited available capital. In order to gain community trust, BUMDes must provide tangible evidence. Communities that have faith in BUMDes can aid in convincing other communities, while the younger, more educated village members can assist in promoting the understanding of BUMDes to communities that are not yet familiar with its functions.
THE ROLE OF MARKETING STRATEGIES IN INCREASING COMPETITIVENESS (A STUDY AT PT MACAKAL PANGAN SEJAHTERA CIAMIS) Permana, Ipik; Setianingsih, Wiwin; Badriah, Elis; Sari, Purnama; Yulia, Lia; Herdiansyah, Andre
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.v8i2.14977

Abstract

The industrial era is characterized by the dominant use of electronic media, as is the case in the world of marketing where the use of electronic media has become increasingly massive. The superiority of a company is seen from the development of the company's ability to create superior value by utilizing the resources it has. Problems faced in study This covers How strategy marketing, competitiveness and the role of marketing strategy at PT. Macakal Pangan Sejahtera. Objective study This is known And analyze Strategy marketing , Power competitive and Role strategy marketing in effort increase Power competition PT. Macakal Pangan Sejahtera. Method used in study This is method study qualitative descriptive. Results Study show Strategy marketing carried out by PT. Macakal Pangan Sejahterain a way general Already Walk Enough Good. Strategy marketing Already quite optimal, with promotion indicators that play the most role. Insufficient indicators is place indicator. Power competitive at PT. Macakal Pangan Sejahtera Already Enough Good in accordance with indicators that have been set that is quality product, price competitive and uniqueness. Price competitive become the most important indicator. Insufficient indicators is indicator uniqueness product. With so can concluded that role strategy marketing own role important in increase Power competitive so that PT Macakal Ciamis Pangan Sejahera capable compete in a way competitive and superior between its competitors. Keywords : Marketing, Strategy Marketing, Power Competition, Competitors, Macakal Ciamis

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