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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 REVIEW OF OUTPATIENT PHARMACEUTICAL ACCOUNTING INCOME RECORDING AND VAT COLLECTION: A CASE STUDY OF HEALTH FACILITY ENTITY A Setiadi, Fahmi
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.v9i4.18265

Abstract

This study aims to review the recording of hospital outpatient pharmaceutical accounting income and the collection of value-added tax (VAT). The findings show that Hospital A is prone to both overstatements and understatements in recording outpatient pharmaceutical income for National Health Insurance Program (BPJS Kesehatan) patients, as the recorded amounts do not match the actual payments made by BPJS to the hospital. Such discrepancies may affect the calculation of output VAT determined by fiscal authorities. For stakeholders, the results provide a basis for formulating more equitable policies to ensure the sustainability of health facility entities. For the health facility entity, the findings can serve as a reference for tax planning strategies to minimize VAT-related risks on outpatient pharmaceutical products.       
ELECTRONIC CONTRACT MANAGEMENT AND ITS INFLUENCE ON PERFORMANCE OF STATE CORPORATIONS IN KENYA Ndege, Murithi Linus; Patrick Karanja Ngugi, Patrick Karanja; Kiarie, David
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.v9i4.18337

Abstract

State corporations are instrumental in dispensing the government’s functions and mandates, thus streamlining economic growth and development. With procurement being responsible for the largest portion of government’s spending, state corporations spend a significant amount of state resources. These agencies, however, continue to record a decline in performance despite being the biggest consumers of government revenue. The agencies have been blamed for inefficiency and poor integration of technological systems in their procurement processes, leading to gaps that see inefficiencies and ineffective management of public funds. While integration of electronic procurement in these corporations has been explored, key aspects of e-procurement such as electronic contract management remain under-explored. This study examined the extent to which state corporations have embraced electronic contract management and whether it has contributed to their performance. Descriptive correlation research design was adopted. The study targeted supply chain managers from 248 state corporations in Kenya. Using a sampling formula, a sample of 153 respondents was obtained and selected through a stratified random sampling technique. A questionnaire used to collect data for the study, which was analyzed using descriptive and inferential statistics. The findings revealed that electronic contract management significantly influenced performance of state corporations in Kenya. It was concluded that most of the corporations had not effectively embraced electronic contract management and this affected their performance. It is therefore recommended that the state corporations through the management ought to integrate electronic systems in managing contracts as a way of promoting effectiveness and efficiency in contract implementation.
PHENOMENOLOGICAL STUDY OF LOCAL FINANCIAL MANAGEMENT WITH THE LOCAL GOVERNMENT INFORMATION SYSTEM (SIPD) IN THE CITY GOVERNMENT OF SURAKARTA Ika Diah Purwati; Witono, Banu; Zulfikar
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.v9i4.18352

Abstract

The purpose of this phenomenological qualitative study is to explore the subjective meanings and experiences of actors in regional financial management during the implementation of the Regional Government Information System (SIPD) of the Surakarta City Government. Data were collected through interviews, observations, and document studies with six informants. Data reduction, data presentation, and conclusion drawing were some of the analytical methods used. The study findings show that, although some informants had different opinions about how well financial management was functioning, SIPD was generally considered effective in improving transparency and accountability. This mechanism is very important for integrating planning and reporting. There are still technical obstacles, such as server disruptions. Tiered assistance and Technical Guidance (BIMTEK) were used to strengthen the implementation method. Synergy between SIPD and human resource skills is essential to improve efficiency. Stakeholders expect future SIPD development to be more robust, comprehensive, and supportive of overall digital change.
SOCIAL COMMERCE IN THE GENERATION Z CONTEXT: THE ROLE OF SOCIAL SUPPORT AND PRIVACY RISK AMONG TIKTOK USERS IN INDONESIA Tjoa, Nico Jeremy Patrick; Wijayadne, Devi Rahnjen; Wongso, Nikolas
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.v9i4.18366

Abstract

This study focuses on TikTok’s growing influence as a social commerce platform among Generation Z users in Indonesia. It examines the impact of Social Commerce Information Sharing on the formation of Social Support and Trust, as well as their effects on Purchase Intention. The moderating role of Perceived Privacy Risk between Social Support and Trust is also explored. Using a quantitative design with Covariance-Based Structural Equation Modeling (CB-SEM), data were gathered from 230 online respondents. Adapted from Tseng et al. (2023), the research model aims to generate both academic contributions and strategic recommendations for enhancing TikTok Shop’s business performance.
Kapasitas Absorpsi sebagai Variabel Moderator dalam Perusahaan Logistik di Indonesia Osama Rizqi Amriyasaldi; Teofilus; Timotius Febry Christian Wahyu Sutrisno; David Sukardi Kodrat
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.v9i4.18368

Abstract

This study examines the role of Absorptive Capacity (ACAP) as a moderating factor in the relationship between Organizational Change Capability (OCC), Strategic Alliance (SA), and Sustainable Competitive Advantage (SCA) among logistics service companies in Indonesia. The research addresses the phenomenon where logistics firms, despite adopting change initiatives, often struggle to transform learning capability into effective alliances that secure long-term competitiveness. Using a quantitative survey, the findings reveal that learning capability within OCC does not directly drive strategic alliances, yet alliances remain a significant pathway toward achieving sustainable competitive advantage. Importantly, ACAP strengthens these relationships by enabling organizations to acquire, assimilate, and exploit external knowledge more effectively. This suggests that logistics firms need to build strong absorptive mechanisms to transform knowledge into collaborative advantage. The study is limited by its relatively small sample size and its focus on logistics companies in major Indonesian cities, which may restrict the generalizability of results to other sectors or regions. Despite this limitation, the research contributes to the understanding of how ACAP supports inter-organizational collaboration, offering insights for managers seeking to enhance strategic partnerships and maintain competitiveness in a dynamic business environment.
MERANCANG STRATEGI PERSAINGAN YANG KOMPETITIF MENGGUNAKAN BUSINESS MODEL CANVAS (BMC): STUDI KASUS PADA CV. AJ Felicia Katherine Geonawan; Wirawan Endro Dwi Radianto
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.v9i4.18386

Abstract

This study aims to design a competitive strategy development using the Business Model Canvas (BMC), with a case study on CV. AJ in South Kalimantan. The research adopts a qualitative approach with a case study method to explore the phenomenon experienced by CV. AJ in developing its competitive strategy through the BMC conceptual framework. The findings indicate that the strategy of expanding the product portfolio by introducing new feed brands can be sustained and further developed by emphasizing a differentiated value proposition, specifically superior feed quality and financial support. The addition of brand B feed does not lead to significant changes in the company’s key activities as a feed distributor. This study also provides operational recommendations for each element of CV. AJ’s business model that can be implemented to address the increasingly dynamic and competitive market environment.
THE EFFECT OF TOTAL QUALITY MANAGEMENT ON ORGANIZATIONAL PERFORMANCE WITH ORGANIZATIONAL INNOVATION CAPABILITY AS A MEDIATING VARIABLE IN CONSTRUCTION SERVICE COMPANIES IN EAST JAVA Nadia Rizki Amalia; Liliana Dewi
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.v9i4.18400

Abstract

The construction sector in East Java, which contributes 9.92% to Indonesia’s GDP, faces persistent challenges such as financial losses, project delays, and a shortage of skilled labor. Despite the sector’s strategic role, previous studies have produced inconsistent findings regarding the effect of Total Quality Management (TQM) on Organizational Performance (OP). To address this gap, this research examines the direct relationship between TQM and OP and investigates the mediating role of Organizational Innovation Capability (OIC). This study adopts a quantitative-explanatory design with data collected from 104 respondents representing construction service companies in East Java. The analysis was conducted using the SEM-PLS method with SmartPLS3 software. The findings reveal that TQM positively influences OP, while TQM also enhances OIC, which in turn contributes to OP. Furthermore, OIC is confirmed to partially mediate the relationship between TQM and OP, highlighting its importance in strengthening organizational outcomes. These results provide empirical evidence that improving innovation capability is essential for maximizing the benefits of TQM in the construction sector. Future studies are encouraged to examine other potential mediators and apply advanced testing methods to further enrich the understanding of organizational performance determinants.
ANALYSIS OF TOXIC LEADERSHIP AND ORGANIZATIONAL CYNICISM MEDIATED BY JOB BURNOUT ON TURNOVER INTENTION IN THE HYBRID WORK ERA Herty Ramayanti Sinaga; Dhevi Dadi Kusumaningtyas; Alvi Noor Rahma
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.v9i4.18404

Abstract

This study aims to clarify whether Job Burnout mediates the relationship between Toxic Leadership and Organizational Cynicism on Turnover Intention. The study deals with the study of Toxic Leadership and Organizational Cynicism in millennial generation employees. This research utilized quantitative methods by involving a sample of 100 millennial employees who work in the banking sector in Central Java Province taken with a purposive sampling technique and was assessed using a questionnaire instrument with a Likert scale of 1-5 points. Results indicated that toxic leadership has significant effects on job burnout and turnover intention. This means that toxic leadership is shown to predict job burnout which leads to turnover intention. Meanwhile, this study revealed that the burnout variable did not mediate the relationship between organizational cynicism and turnover intention. Further, organizational cynicism has no significant impact on the job burnout variable as per data retrieved from SEM. The paper is empirical and explain the psychological dynamics of millennial employees by giving more insights into it: so as to motivate the leadership style designs that control job burnout and turnover intentions.
ANALYSIS OF CONSUMER PREFERENCES IN CHOOSING PRODUCT OF TENUN IKAT KEDIRI (CASE STUDY OF TENUN MULYA KEDIRI) Firdayanti, Febriana Kharisma; Utami, Christina Whidya
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.v9i4.18408

Abstract

This study aims to analyze consumer preferences toward Kediri woven ikat fabrics. The study was conducted based on inadequate corporate strategy planning data, which led to an imbalance between finished goods and goods sold. The research was carried out on Tenun Mulya products, a traditional woven fabric producer in Kediri, focusing on the attributes of color (X1), Pattern (X2), size (X3), and accessibility (X4). The color attribute consists of neutral, bright, and dark levels. The results showed that bright colors and plant-patterned Patterns had the highest preference among consumers, while the 90 cm fabric size was more favored due to its convenience in clothing production. In addition, online accessibility became the main choice for consumers in obtaining Kediri woven ikat products, in line with the development of digital technology and online shopping trends. These findings provide implications for producers in designing more efficient marketing and production strategies to enhance market competitiveness.
ASPEK PERPAJAKAN PADA PERUSAHAAN YANG MEMANFAATKAN MARKETPLACE DALAM KEGIATAN USAHA: STUDI KASUS PADA CV X Saktiana Rizki Endiramurti; Grace Silla Devinta Putri; Rozie, Fahrur
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.v9i4.18410

Abstract

This study aims to analyze the taxation aspects of CV X as a company that utilizes marketplace in business activities in Indonesia. CV X is a micro company engaged in the retail trade of clothing. The method used in this study is a case study with analysis of CV X's financial and tax data during 2024. The results of the study indicate that CV X has carried out its tax obligations according to the provisions, including payment of Final Income Tax Article 4(2) MSMEs, Final Income Tax Article 4(2) Rent, and Income Tax Article 21, but still faces challenges in recording complex transactions, as well as the time difference between receipt of goods and disbursement of funds, which has the potential to cause inaccuracies in revenue recognition and tax reporting. It can be concluded that CV X's tax compliance is quite good, but it needs to improve the bookkeeping system and tax socialization to overcome existing challenges.

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