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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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TRANSFORMATION OF SAMBER BINYERI MAJU COOPERATIVE: ASSISTANCE TOWARDS MODERN COOPERATIVES IN BIAK NUMFOR REGENCY, PAPUA Yomungga, Moses; Kubelaborbir, Triana M.
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.v8i3.16247

Abstract

The Samber Binyeri Maju Cooperative in Biak Numfor Regency, Papua, is a cooperative engaged in the fisheries sector with the aim of improving the welfare of members through sustainable management of fishery resources. This study discusses the problems faced by cooperatives, the goals and methodology of the mentoring program carried out by the Modern Cooperative Assistance Team (TPKM), as well as the results of the implementation of the program. Through SWOT analysis and Business Model Canvas, this cooperative shows great potential to grow with the right support. The results of the assessment showed significant improvements in various aspects, including institutional, business, market, finance, and digitalization. This research also provides recommendations for the development of cooperatives in the future.
THE EFFECT OF AUDIT RISK ON AUDIT QUALITY THROUGH AUDIT FEES AT KAP IN WEST JAKARTA Jatmika, Dodik; Nurdin, Muhammad
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.v7i4.16364

Abstract

This study aims to analyze (1) the effect of audit risk on audit fees in West Jakarta, (2) the effect of audit risk on audit quality in West Jakarta, (3) the effect of audit fees on audit quality in West Jakarta, and (4) the effect of audit risk on audit quality through audit fees in West Jakarta. This study used a population of Public Accounting Firms (KAP) located in West Jakarta, totaling 107 KAP, with sampling based on the survey method. The results showed that: (1) audit risk has a positive effect on audit fees, (2) audit risk has a negative effect on audit quality, (3) audit fees have a positive effect on audit quality, and (4) audit risk affects audit quality through audit fees in West Jakarta KAP. Keywords: Audit Risk, Audit Fee, Audit Quality, Public Accounting Firm, West Jakarta.  
FEASIBILITY STUDY ON THE READINESS, BUM DESA KAMPUS KOPI BANYUANYAR AS SOCIAL ENTERPRISE Ardila, Lina Nur; Hanggana, Sri; Satyanovi, Vidia Ayu; Hapsari, Andi Asri; Hananto, Santosa Tri; Syafiqurrahman, M.; Zoraifi, Renata
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.v8i1.16583

Abstract

The central government encourages the village government to optimize village potential through Village Owned Enterprises (BUM Desa). Banyuanyar Village isone of the villages that has great potential to be able to develop the local (rural) economy through the management of the BUM Desa business unit. Currently, Banyuanyar Village has been designated by the Boyolali Regent as a pioneer for Tourism Village Kampus Kopi Banyuanyar. The purpose of this study was to identify the readiness of BUM DesaKampus Kopi Banyuanyar as a social enterprise in supporting the improvement of the village economy. The method used for this research is credibility test (triangulation) and SWOT analysis which is adjusted to the internal and external conditions of BUM Desa Kampus Kopi Banyuanyar. The results of the analysis based on priority interests show that in a row are the business environment, quality workforce, access to capital, a good marketing system, and the existence of innovative technology. The business environment is the most important factor in village development. The results of the swot analysis show that the main strength of the aspect of the business environment consists of abundant natural resources, a large population, and not a seasonal type of business. The main weakness in BUM Desa Kopi Banyuanyar Campus is that human resources are not maximized. On external factors there are opportunities and threats. The biggest opportunity of this village is the existence of various natural resources, while the biggest threat is environmental aspects such as the emergence of factories around the village.
PENGARUH ENTREPRENEURIAL ORIENTATION TERHADAP FAMILY BUSINESS PERFORMANCE DENGAN ORGANIZATIONAL BUSINESS CULTURE DAN FAMILY INVOLVEMENT SEBAGAI VARIABEL MODERASI PADA UKM KOPRA HITAM DI KOTA PALU, SULAWESI TENGAH Madina, Nur; David Sukardi Kodrat
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.17973

Abstract

This study aims to examine the effect of entrepreneurial orientation on family business performance moderated by family involvement and organizational business culture. The variables used in the study are entrepreneurial orientation, family business performance, family involvement and organizational business culture. The population in this study were Black Copra family business SME entrepreneurs in Palu, Central Sulawesi. The sampling technique used was purposive sampling. The questionnaire was distributed through an offline questionnaire to respondents who were owners of Black Copra SME businesses in Palu, Central Sulawesi. This study obtained 200 samples that were suitable for analysis. The data were analyzed using Smart PLS software and using path analysis. The results of this study indicate that entrepreneurial orientation has an effect on family business performance moderated by family involvement and organization business culture of SMEs in the Black Copra family business in Palu, Central Sulawesi.
Analisis Kelayakan Pengembangan Bisnis Hatchery Pada Peternakan Unggas Itik Pedaging Berkah Mandiri Farm Lamongan M. Irsyad Ulum Muddin; Daniel Kurniawan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18215

Abstract

This study aims to analyze the feasibility of developing a hatchery business at Berkah Mandiri Farm, a meat duck farming enterprise in Lamongan Regency. The evaluation focuses on five key aspects: legal, market, technical, human resources (HR), and financial, to determine the potential sustainability of the hatchery business. This research adopts a qualitative approach with axial coding techniques in data analysis to identify relationships between variables. The findings reveal that the hatchery business has a significant market opportunity due to the increasing demand for Day Old Ducks (DOD) in the region. Technically, modern hatchery technology can enhance production efficiency and DOD quality. The HR aspect emphasizes the importance of workforce training to support business sustainability. Financial analysis indicates that an investment of IDR 269,700,000 results in a Payback Period of 14.16 months, with a positive Net Present Value (NPV) and a competitive Internal Rate of Return (IRR), confirming the project's feasibility. Considering these factors, this study concludes that the establishment of a hatchery in Lamongan Regency is both economically and strategically viable and can contribute to the independence of DOD supply for local farmers. Additionally, this study provides strategic recommendations for the sustainable and competitive management of the hatchery business in the national poultry market.
PROSEDUR PERINGATAN DINI RETENSI MAHASISWA: STUDI KASUS PENGELOLAAN INSTITUSI PERGURUAN TINGGI (SEBUAH PENELITIAN KUALITATIF) Ade Eka Permana; Eko Budi Santoso
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18216

Abstract

This study investigates factors influencing student resignation and explores the role of academic departments and study programs in implementing early warning systems at Ciputra School of Business Makassar (CSB Makassar). Using a qualitative approach, in-depth interviews with students, faculty, and administrative staff were conducted to identify financial constraints, academic dissatisfaction, and social adaptation issues as key factors affecting retention. The research highlights the importance of proactive measures such as mentoring, academic advising, and personalized interventions to address these challenges. A proposed early warning system utilizing data analytics and real-time monitoring aims to identify at-risk students and deliver timely support. The findings contribute to understanding student retention dynamics and offer practical strategies for improving institutional practices. These insights are expected to enhance student engagement and satisfaction, providing a framework for other higher education institutions facing similar challenges.
Analisis Preferensi Konsumen pada Jasa Perawatan Sepatu di Surabaya Faris Fepriyanto; Helena Sidharta
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18217

Abstract

The growth of the footwear industry in Indonesia, particularly in the city of Surabaya, presents significant opportunities for shoe care services. This study aims to analyze consumer preferences toward shoe care services in Surabaya by considering four key attributes: reputation, desired results, severity level of shoe condition, and location. This research employs a quantitative method with a conjoint analysis approach and is processed using SPSS 27 software. Data were collected through a questionnaire distributed to 384 respondents who had previously used shoe care services. To generate representative attribute combinations, the orthogonal array method was used, resulting in nine optimal stimuli to assess consumer preferences. Based on the importance values, the most influential attribute in consumer decision-making is the desired result, followed by severity level, reputation, and location. The most preferred combination among respondents includes services recommended by close acquaintances, effective stain removal results, the ability to handle shoes with moderate damage, and a conveniently accessible location. These findings provide strategic insights for shoe care service providers to develop offerings that align with market preferences and enhance competitiveness amid the growing number of similar businesses in Surabaya.
PROPOSED IMPROVEMENT OF RAW MATERIAL LAYOUT IN CV CMP WAREHOUSE Pratiwi, Loren
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18230

Abstract

CV CMP is a company operating in the plastic services industry. This company receives orders from other manufacturing companies to produce various types of products, including baby spoons, toys, broom handles, and others. To fulfill its customer orders, CV CMP has two types of warehouses: a finished goods warehouse and a raw material warehouse. Several issues have been identified in the raw material warehouse, such as incorrect use of raw materials, missing or hard-to-locate materials, and difficulties in the material retrieval process. The disorganized warehouse layout causes entry and exit pathways to be blocked by raw materials, preventing workers from using material handling equipment and hindering storage and retrieval processes. Therefore, a redesign of the raw material warehouse layout was carried out using the class-based storage method by grouping raw materials based on customers, resulting in two layout alternatives. Among these, the second alternative was selected as it has the shortest total material movement distance—929,065.63 meters—more accessible raw material placement for workers, and wider aisle spaces.
THE EFFECT OF LEADERSHIP, COMPENSATION, MOTIVATION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE OF CV BINTANG JAYA GRAFIKA BOYOLALI Muhamad Nafi' Asrori; Abdul Halik; Siti Mujanah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18425

Abstract

This research aims to determine the extent to which the variables of leadership, compensation, motivation, and work environment influence the performance of the employees at CV Bintang Jaya Graphics Boyolali, both collectively (simultaneously) and individually (partially). A quantitative research approach was used with a total population of 66 employees. The sampling technique applied was total or saturated sampling method. Data were collected through questionnaires. Data analysis involved multiple linear regression, F-test, t-test, and the coefficient of determination (R²). The research shows that compensation and motivation have a significant influence on employee performance. Meanwhile, leadership and work environment do not have a significant influence. Keywords:Management performance, leadership, compensation, motivation, and work environment
ANALYSIS OF THE POTENTIAL FOR DOUBLE TAXATION ON HOUSEHOLD ELECTRICITY CONSUMPTION WITH POWER ABOVE 6,600 VOLT-AMPERE REVIEWED FROM COMPLIANCE COSTS Pratiwi, Dwi Septya; Saptono, Prianto Budi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18451

Abstract

The change in nomenclature from Street Lighting Tax (PPJ) to Certain Goods and Services Tax on Electricity (PBJT-TL) is a form of reclassification and follow-up to the Decision of the Constitutional Court of the Republic of Indonesia Number 80/PUU-XV/2017. This change in terminology confirms that the PBJT-TL is a tax imposed on electricity consumption by end users. Household electricity consumption with power above 6,600 volt-ampere (VA) is subject to both the PBJT-TL (local tax) and Value-Added Tax (central tax). The purpose of this study is to analyze the potential for double taxation on the policy of imposing Value-Added Tax (VAT) and PBJT-TL. In addition, this study also aims to analyze the compliance costs of imposing VAT on electricity and PBJT-TL. This study uses qualitative methods with data collection techniques through literature review. This study uses the theory of national double taxation and cost of compliance. The results of the analysis show that there is double taxation on electricity consumption. This contradicts the general explanation in the HKPD Law, which is to harmonize the tax objects between central and local taxes so as to avoid duplication of tax collection. The phenomenon of double taxation on electricity consumption is examined from the perspective of compliance costs, namely fiscal costs, time costs, and psychological costs. Based on previous studies, VAT and PBJT-TL will increase the cost of electricity usage, and double taxation will also cause unfairness for taxpayers. This will result in tax compliance costs.

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