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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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PENGARUH AKSEPTABILITAS, AFORDABILITAS, AKSESIBILITAS TERHADAP KEPUTUSAN NASABAH PELAKU UMKM DALAM PEMBIAYAAN SYARIAH Fatimah, Nurul; Abdullah, Agung
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.v9i4.19026

Abstract

This study aims to analyze the influence of acceptability, affordability, and accessibility on the decisions of MSME customers to use Sharia financing at BPRS Hikmah Khazanah in Joyotakan Village. The study employed a quantitative approach with a causal method, collecting data through a questionnaire from 150 respondents. The data were analyzed using multiple linear regression, following initial testing for validity, reliability, and classical model assumptions. The results showed that all three independent variables had a significant influence on customer decisions simultaneously. However, only affordability and accessibility had a positive and considerable influence, to some extent. Affordability was the dominant factor influencing decisions, followed by accessibility (ease of procedures and services). Meanwhile, acceptability (compliance with Sharia principles) showed to have a partial, non-significant effect.   These findings suggest that the primary considerations of MSMEs are pragmatic, such as affordable costs and accessible services, rather than normative considerations of Sharia compliance. The implication of this research is the importance of BPRS to focus more on policies that simplify procedures, provide clear information, and offer competitive cost schemes to increase interest and decision-making on sharia financing among MSMEs. Keywords: Acceptability, affordability, accessibility, customer decision.
ANALYSIS OF THE INFLUENCE OF FINANCIAL REPORT FRAUD, FINANCIAL PERFORMANCE, AND SUSTAINABILITY DISCLOSURE ON COMPANY VALUE Miradji, Mohamad Afrizal; Kurniawan, Widiar Onny; Adi, Bayu
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.v9i4.19204

Abstract

This research aims to investigate the effects of financial performance, corporate social responsibility (CSR) disclosure, sustainability reporting, corporate governance, and environmental impact on the valuation of firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The employed methodology is a quantitative framework that uses multiple linear regression to analyze secondary data from annual and sustainability reports. The findings demonstrate that financial performance has a positive and significant effect on corporate value. Furthermore, CSR and sustainability disclosures enhance corporate valuation, while effective corporate governance promotes transparency and bolsters investor confidence. These findings suggest that organizations adopting policies focused on financial performance, social responsibility, and sustainability can enhance their market value. This study advances the fields of accounting and management science and provides substantive practical implications for corporate governance

Page 215 of 215 | Total Record : 2142

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