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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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UNDERSTANDING BRAND STRATEGY: A REVIEW Arundati, Rahajeng
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.v8i3.14992

Abstract

This research aims to understand more about brand strategy by reviewing several articles related to brand space, brand equity distribution, and digital brand strategy. Brand strategy is an important aspect for the success of companies that aim to differentiate themselves in a competitive market and increase company value. In today's marketplace, where success is increasingly challenging, a well-executed brand strategy is recognized as a strategic economic resource and source of competitive advantage. Brand space is an important concept in a company's brand strategy to manage brand extensions from time to time. There is a phenomenon known as brand equity dilution which is a challenge in formulating brand strategy. Brand equity dilution is a situation where the value and strength of a brand can be reduced due to various factors. On the other hand, as time goes by, traditional marketing methods are no longer effective, giving rise to the use of technology in implementing brand strategies. Digital brand strategy is a marketing activity that aims to build a brand and build meaningful relationships with customers. The existence of challenges in formulating brands and the lack of research that discusses branding strategies on social media makes it necessary to carry out this research. Considering that currently companies need to adapt in carrying out brand strategies that are no longer traditional marketing methods.
THE INFLUENCE OF WORK CULTURE, WORK ETHICS AND WORK ENVIRONMENT ON JOB SATISFACTION OF PT. INTERNUSA MANDIRI SURABAYA Handoko, Nanang; Setiadi, Pompong Budi; Rahayu, Sri
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.v8i3.15025

Abstract

Abstract Employee job satisfaction can be influenced by career paths, work environment, salary, company management, work ethics, work culture, social aspects of work and communication. There are many factors that affect employee job satisfaction, so this study takes three factors to serve as variables in the study, namely work culture, work ethics and work environment. The aims of this study was to determine the effect of work culture, work ethics and work environment partially and simultaneously on employee job satisfaction. The method used in this research is descriptive quantitative with a sample of 100 people. Based on the results of the study indicate that the three independent variables used have a partial and simultaneous effect on employee job satisfaction. This is evidenced by the value of T-Count > T-Table and F-Count > F Table. Thus it can be concluded that companies must continue to pay attention to and develop work culture and work environment in order to create a comfortable atmosphere and work ethic so that employees feel not burdened at work. Keywords: Job Satisfaction, Work Culture, Work Ethics. Work Environment
TRANSFER PRICING RISK ASSESSMENT: UN GUIDELINES, PRACTICES IN AUSTRALIA, AND RECOMMENDATIONS FOR INDONESIA Meiliana, Meiliana; Tambunan, Maria R.U.D.
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.v8i3.15033

Abstract

The Directorate General of Taxes has implemented the Compliance Risk Management (CRM) application, including the CRM Transfer Pricing (CRM TP) program, as a tool to map risks in transfer pricing practices. However, the effectiveness of CRM TP in ensuring compliance and preventing tax avoidance still requires further evaluation. According to a study by Maydiana (2023), the implementation of CRM faces various challenges, such as lack of support, data limitations, and insufficient system integration. At the international level, the United Nations (UN) guidelines for transfer pricing risk assessment have been successfully implemented in Australia. This research will explore the transfer pricing risk assessment approach by referring to the UN guidelines and Australia's experience, as well as provide strategic recommendations for The Directorate General of Taxes. The research employs a qualitative approach, using literature review as the method of data collection. The findings indicate that the assessment criteria, both quantitative and qualitative, do not accurately cover all relevant factors. Moreover, the effectiveness of the risk identification and monitoring processes also requires improvement, particularly in the use of data analysis applications that are not yet optimal and integrated. The monitoring and feedback mechanisms also need to be evaluated to be more adaptive to changing risks. The strategic recommendations proposed include the implementation of an integrated risk assessment approach, optimization of data utilization from Country by Country Reports, development of data analysis technology and monitoring systems, application of risk classification and compliance guidelines, as well as the enhancement of governance and documentation. These steps are expected to strengthen the transfer pricing risk assessment system, improve tax compliance, and create a more transparent business environment.
THE EFFECT OF WORKLOAD, JOB SATISFACTION AND JOB STRESS ON EMPLOYEES' TURNOVER INTENTION PT. SURYAMAS CIPTA SENTOSA SURABAYA Pranoto, Eko Adi; Miradji, Mohammad Afrizal; Estiasih, Soffia Pudji
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.v8i3.15048

Abstract

Human resources are a very crucial asset for a company. How well the resources are managed will determine the success of the Company in the future. Companies need healthy and motivated human resources to become more advanced, develop and survive in a changing business environment. The purpose of this study is how the influence of turnover intention on workload, job satisfaction and work stress on employees of PT. Suryamas Cipta Sentosa Surabaya. Quantitative research methods are one of those used. The population of the study was 124 and a sample of 75 respondents was used as a sample, namely as participants. The sample was taken using a purposive sampling technique. Instruments testing, hypothesis testing, multiple linear regressions analysis, and classical assumptions testing through the SPSS version 22 application are some of the data analysis methodology. The results of the study showed that the variables of workload, job satisfactions and work stress partially had a positive and significant effect on turnover intention on employees of PT. Suryamas Cipta Sentosa Surabaya. Then workload, job satisfactions and stress simultaneously had a positive and significant effect on turnover intention on employees of PT. Suryamas Cipta Sentosa Surabaya. Keywords: Workload, job satisfaction, job stress and turnover intention
LITERATURE REVIEW: LAW ENFORCEMENT'S ROLE IN ACCELERATING TAXPAYER COMPLIENCE ESCALATION Sari, Vanisa Ratna; Okfitasari, Antin
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.v8i3.15099

Abstract

This research aims to find out how far the effectiveness of law enforcement in Indonesia can increase taxpayer compliance so that it can increase state revenues in the field of taxation, and find out more about the law enforcement process that occurs in Indonesia. The existence of consistent tax law enforcement is one way for taxpayers to comply with tax regulations so that it can influence the state's income from the tax sector. The type of research used by researchers in this research is descriptive research. This type of descriptive research is used to describe the relationship between taxpayer compliance, tax audits, and tax collection on tax revenues in Indonesia. The method used in the data collection stage is literature study. Literature studies are carried out by collecting and analyzing data from various relevant literature sources such as scientific journals, books, research reports and tax regulations. The conclusion from this research is that taxpayer compliance and tax audits have a positive effect on tax revenues. Keywords: Law Enforcement, Tax Audit, Tax Revenue, Tax Payer
CONFLICT RESOLUTION AND SUCCESSION PLANNING IN THE FAMILY BUSINESS PT. SOKA ABADI Danaparamita, Faisal Akbar; 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.v8i3.15241

Abstract

This study aims to explore conflict resolution and succession planning in the family business PT. Soka Abadi, a family-owned company in the property sector specializing in residential developments and commercial complexes. The main issues faced by PT. Soka Abadi include family conflicts that negatively impact the company and the preparation of potential successors to lead the family business. Utilizing a qualitative research method, the study employs semi-structured interviews for data collection. To ensure the validity and reliability of the findings, the author applies source triangulation. The collected data is then reduced and analyzed to inform conflict resolution and succession planning. The results indicate several strategies for resolving conflicts in family businesses, including pruning the family tree, revolving office roles, participative decision-making, and organizational restructuring. Furthermore, the findings reveal that the succession preparation process at PT. Soka Abadi is effectively progressing through the implementation of necessary functions. Overall, the study highlights the importance of addressing family conflicts and establishing a clear succession plan to ensure the longevity and success of the family business.
THE ROLE OF ISLAMIC BANKING SERVICE QUALITY ON CUSTOMER SATISFACTION IN INCREASING CUSTOMER RETENTION Sulistiyawan, Edy; Suharyanto, Suharyanto; Zuhroh, Rena Sofyatus; Putri, Zahra Regita Amelia
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.v8i3.15472

Abstract

The increasing level of public awareness of the alternative banking system with the iB logo (read ai-Bi, Islamic banking) is part of the results of intensive socialization by regulators over the past few years. Like a ripe fruit, this public enthusiasm is ready to be picked by Islamic banks that are observant and quick to capture market opportunities. And if that happens, it is not impossible that iB (Islamic Banking) will accelerate even faster than its growth so far which has been very impressive reaching 46.3% per year. researchers try to confirm the relationship between CARTER+ service quality, satisfaction, and retention in the context of Islamic banks in Indonesia. In addition, it is necessary to study more deeply about customer retention in enjoying Islamic banking products and services. In accordance with the function of the bank, namely establishing relationships with customers, it is able to create value that is felt directly by customers. This can foster long-term satisfaction and encourage customers to remain customers of the bank. one of the most important factors for customers to continue using bank products and services, the company must maintain the level of customer retention. In this study, the measurement model used is expected to, firstly, assist decision making in Islamic banking marketing and to identify determinants of the quality of Islamic banking services, better known as Islamic Banking Service Quality (iBSQ). Secondly, customer satisfaction of Islamic state-owned banks is a direct response given by bank customers to the dimensions of Islamic state-owned bank service quality, which in the end can significantly increase customer retention. Thirdly, customer retention is the ultimate goal of all services from Islamic banking in general and Islamic state-owned banks in particular. In this study, the approach used is a quantitative approach (positivism) supported by informative qualitative. The data used are primary and secondary data. The SEM-PLS method applied to data processing is expected to be able to provide the expected information. In this study, the data sources were taken from 3 different banks, namely: Bank BRI Syariah, Bank BNI Syariah and Bank Syariah Mandiri. Based on the results of the analysis and discussion of this study, the following conclusions can be drawn: (1) Of the seven dimensions of service quality that have a significant influence on customer satisfaction, the Sharia Compliance dimension is 19.3%, the Service System dimension is 28.4%, the Responsiveness dimension is 30.6% and the remaining 21.7% is influenced by other variables that are not included in the model. (2) Customer retention is significantly influenced by Customer Satisfaction by 28.2% while the remaining 71.8% is influenced by other variables.
THE INFLUENCE OF COMMUNICATION AND PERSONALITY ON COMMUNITY SATISFACTION THROUGH THE SERVICE QUALITY OF PARANGJORO VILLAGE OFFICE EMPLOYEES Budiyono, Budiyono
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.v8i3.15500

Abstract

This study aims to determine the effect of communication variables and personality variables on community satisfaction variables through service quality variables. The type of research used is descriptive research through a quantitative approach with data collection techniques through questionnaires and the data analysis technique used is path analysis with the help of the SPSS version 26 application. X1) and Personality (X2) have a direct effect on the Service Quality variable (Y), there is only a direct influence on the Communication variable (X1) and the Service Quality variable (Y) on the Community Satisfaction variable (Z), there is no indirect effect on the variable Communication (X1) on the Community Satisfaction variable (Z) through the Service Quality variable (Y), and there is an indirect influence on the Personality variable (X2) on the Community Satisfaction variable (Z) through the Service Quality variable (Y). Based on the results of the study, it is hoped that the Parangjoiro Village office employees can improve service quality, improve communication and personality in order to create better Parangjoiro Village community satisfaction and researchers hope that further research can add other variables to make research more accurate. Keywords: Communication, Personality, Service Quality, Community Satisfaction
THE INFLUENCE OF COMMUNICATION AND PERSONALITY ON COMMUNITY SATISFACTION THROUGH THE SERVICE QUALITY OF PARANGJORO VILLAGE OFFICE EMPLOYEES Budiyono, Budiyono
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.v8i2.15501

Abstract

This study aims to determine the effect of communication variables and personality variables on community satisfaction variables through service quality variables. The type of research used is descriptive research through a quantitative approach with data collection techniques through questionnaires and the data analysis technique used is path analysis with the help of the SPSS version 26 application. X1) and Personality (X2) have a direct effect on the Service Quality variable (Y), there is only a direct influence on the Communication variable (X1) and the Service Quality variable (Y) on the Community Satisfaction variable (Z), there is no indirect effect on the variable Communication (X1) on the Community Satisfaction variable (Z) through the Service Quality variable (Y), and there is an indirect influence on the Personality variable (X2) on the Community Satisfaction variable (Z) through the Service Quality variable (Y). Based on the results of the study, it is hoped that the Parangjoiro Village office employees can improve service quality, improve communication and personality in order to create better Parangjoiro Village community satisfaction and researchers hope that further research can add other variables to make research more accurate. Keywords: Communication, Personality, Service Quality, Community Satisfaction
ANALYSIS OF THE IMPLEMENTATION OF ACCOUNTING PRACTICES AND UNDERSTANDING OF VILLAGE FUND ALLOCATION AT BUMDES "MULTI GUNA" SIDOMULYO VILLAGE, MADIUN REGENCY Ayu Rahmawati, Labbaika Dwi; Tiaramurti, Galuh; Nugrahaningsih, Putri; Arista, Denty; Saputro, Zaim Arif Eko
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.v8i3.16153

Abstract

The application of accounting is one of the important factors in preparing financial reports. Financial reports are prepared based on applicable financial accounting standards with the aim of providing convenience in decision making, such as in the BUMDes Multi Guna Desa Sidomulyo where the application of accounting in presenting financial reports is very important, but in its presentation it still does not present cash flow reports and notes to financial reports this is due to (1) Understanding the Application of Accounting in presenting Financial Reports that are not in accordance with applicable standards, (2) Village funds are allocated based on priorities set by the village government, but transparency and accountability in the allocation process are still limited (3) Human Resources (HR) are inadequate. This study aims to determine the obstacles in the application of accounting & management of village fund allocations at BUMDes Multi Guna Desa Sidomulyo. The research method used is a descriptive method, namely describing, describing, and comparing data. Data collection techniques are qualitative through secondary and primary data. After the data is collected, an analysis is carried out using SWOT. The results of this study indicate that the understanding and education factors that are the background for the application of accounting and the allocation of village funds are not correct and appropriate

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