cover
Contact Name
Dewi Muliasari
Contact Email
-
Phone
+6281230431443
Journal Mail Official
ijebar.aas@gmail.com
Editorial Address
Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java
Location
Kota surakarta,
Jawa tengah
INDONESIA
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,
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.
Articles 2,183 Documents
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN NON FINANCIAL YANG TERDAFTAR DALAM INDEKS KOMPAS 100 PERIODE 2015-2024 Pawan, Elisabeth Caroline; Dananjaya, Yanuar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19388

Abstract

The increasingly complex business environment demands companies to adopt appropriate strategies, which can be reflected through their corporate characteristics. This study aims to analyze the influence of corporate characteristics on financial performance among non financial companies listed in the Kompas 100 Index during the 2015–2024 period. A quantitative research method with regression analysis is employed, wherein the corporate characteristic variables consist of financial reporting quality, firm age, capital structure, firm size, liquidity, ratio of tangible fixed assets, and revenue growth. The research sample comprises 177 companies included in the Kompas 100 Index over a ten-year period, resulting in a total of 858 observations. The findings reveal that revenue growth has a significant effect on the companies’ financial performance, while results for the other variables vary. The study concludes that corporate characteristics play a role in explaining variations in financial performance and may serve as important considerations in corporate business strategy development. Keywords: Firm Characteristics, Growth, Capital Structure, Financial Reporting Quality, Financial Performance
Bahasa Inggris Kandiawan, Emeline Aime; Layandi, Delia; Benly, Gracielle Febriana; Wong, Felicia; Thesagita, Tiffany; Basir, Mustika Kusuma; Firman, Afrizal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19437

Abstract

This study examines the impact of discounts and product bundling on impulsive buying behavior among consumers in Makassar City. Primary data were collected through an online survey using Google Forms with a quantitative approach. The survey collected responses from 80 frequent e-commerce platform users. This research investigates how discounts and product bundling affect impulsive buying. Structural Equation Modeling-Partial Least Squares (SEM-PLS) is used to analyze the data. The results show that there is a strong positive relationship between Discount and Impulsive Buying. Product Bundling showed a negative link with Impulsive Buying, which is different from what was found in previous studies. This indicates that the people who answered the survey see value perception, high prices, and limited flexibility as obstacles to emotional appeal, which usually encourages people to make purchases on impulsive. As a result, this study suggests that there is a negative link between product bundling and impulsive buying.
THE ACCOUNTING ROLE OF PUBLIC SECTOR MANAGEMENT IN SUPPORTING GOOD GOVERNANCE Pradipta, Maria Yesika Silvi; LMS Kristiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19438

Abstract

Public sector organizations are synonymous with government or business entities to perform public services. Management accounting is a field of accounting whose focus is to help management make plans for logical economic goals and make decisions. This research aims to find out how public sector management accounting plays a supporting role good governance. This research is a qualitative descriptive research, with research methods whose data sources come from literature studies, namely from various references. The research results obtained are based on various studies that public sector management accounting, with its various tasks in terms of planning, budgeting, control and evaluation, plays an important role in realizing good governance (good governance), which includes the principles of accountability, transparency, effectiveness and efficiency. Keywords: management accounting, good governance, public sector.
The Influence of Work Discipline, Work Motivation, and Leadership Support on the Career Development of Indonesian National Police Personnel in the ICT Division: The Role of Education and Development as Intervening Variables Robiah; Renwarin, Joseph MJ; Saing, Bungaran
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19468

Abstract

This study aims to analyze the influence of work discipline, work motivation, and leader support on the career development of Indonesian National Police (Polri) personnel, with education and training as an intervening variable. The research employed a quantitative approach through a survey method using Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis. The results indicate that work discipline, work motivation, and leader support have a positive and significant effect on education and training, as well as on career development. Education and training were proven to mediate these relationships. These findings emphasize the importance of strengthening discipline, motivation, and leadership support, as well as optimizing education and training programs to support career development among Polri personnel.
THE INFLUENCE OF TASTE, BRAND IMAGE, AND SOCIAL MEDIA MARKETING ON CONSUMER SATISFACTION AT SOTO KAPULOGO RESTAURANT: English Effensia, Madeline Fanny; Sulimto, Feliciana; Sutanto, J.E
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19532

Abstract

This research focuses on evaluating how taste, brand image, and social media marketing collectively influence consumer satisfaction at Soto Kapulogo restaurant in Surabaya. Utilizing a quantitative methodology, empirical data were gathered through instrument administered to a sample of 163 participants. A purposive sampling technique, within a non-probability framework, was utilized to select respondents based on specific criteria: a minimum of two visits to the restaurant, an age range of 17–31 years, and an active Instagram account. To examine the influence between variables, this study applied multiple linear regression techniques facilitated by SPSS software. Empirical findings confirm that all three independent variables significantly influence consumer satisfaction, both partially and simultaneously, with the regression model accounting for 55.3% of the observed variance. These findings suggest that prioritizing flavor quality, brand identity, and digital engagement is vital for bolstering customer satisfaction. Additionally, this research supports the advancement of SDG 8 by fostering economic growth within the culinary sector.
Pengaruh Social Media Marketing, Gamification, dan E-WoM Terhadap Customer Engagement Pada KFC di Kota Surabaya Gunawan, Chelsea Jeffriani; Timisela, Valencia Vanessa; Sutanto, J.E
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19552

Abstract

This study aims to examine the influence of social media marketing, gamification, and E-WoM on customer engagement. The population in this study is KFC customers in Surabaya. The sampling technique used is purposive sampling, with a total sample of 194 respondents. Data were analysed using the SPSS version 26 program. The results indicate that all the studied factors significantly influence customer engagement. In addition, this study supports the achievement of SDG 9 (Industry, Innovation, and Infrastructure) by demonstrating how the adoption of digital marketing strategies and technology based innovations, such as social media marketing, gamification, and E-WoM, can enhance industrial competitiveness and strengthen sustainable business performance within the food and beverage sector, especially fast food.
THE EFFECT OF BRAND AWARENESS, LOCATION, AND SOCIAL MEDIA PROMOTIONS ON PURCHASING DECISIONS AT KEMARII! TRADITIONAL MODERN RESTAURANT Lie, Samuel; Junartha Wirawan, Dicky; Sutanto, J.E
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19555

Abstract

This study aims to analyze the effect of brand awareness, location, and social media promotion on purchasing decisions at Kemarii! Traditional Modern Restaurant. This study uses a quantitative approach with primary data obtained through the distribution of digital questionnaires using Google Forms. The population in this study is all consumers of Kemarii! Traditional Modern Restaurant, the number of which is unknown, so it is categorized as an infinite population. The sampling technique used non-probability sampling with the purposive sampling method. The sample size was determined using the 10-times rule, so that with 18 questions, 180 respondents were obtained as the research sample. Based on the results of the study, it was found that brand awareness, location, and social media promotion had a positive and significant effect on purchasing decisions. Therefore, restaurant managers are advised to strengthen marketing strategies that focus on increasing brand awareness and optimizing promotion through social media to attract consumer interest.
THE INFLUENCE OF REVIEWS AND TIKTOK INFLUENCER CREDIBILITY ON PURCHASE DECISIONS FOR BITTERSWEET BY NAJLA WITH EXPECTATIONS AS A MEDIATING VARIABLE Hartatdji, Caecillia; Wijaya, Clarensia Sharlyn; Sutanto, J.E
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19564

Abstract

This study aims to analyze the influence of influencer reviews and influencer credibility on purchase decisions for Bittersweet by Najla products, with consumer expectations as a mediating variable. This study employs a quantitative approach using Google Forms as the data collection instrument, with a causal-explanatory research design to analyze the relationships among variables. The data were distributed to active TikTok users in Indonesia who had watched influencer reviews of Bittersweet by Najla products and had either purchased or had the intention to purchase the products. A total of 336 valid respondents were obtained through purposive sampling. The analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through SmartPLS version 4. The findings indicate that influencer reviews and influencer credibility significantly affect consumer expectations. Both variables are also proven to influence consumer purchase decisions both directly and indirectly through consumer expectations as a mediating variable. The results suggest that marketing strategies involving influencers can enhance consumer expectations and purchase decisions for Bittersweet by Najla products. This study also contributes to the influencer marketing literature by highlighting the role of consumer expectations as a mediating factor in digital marketing strategies, particularly in the food and beverage industry through the TikTok platform. This research is also related to Sustainable Development Goals (SDGs) 8, particularly in the aspect of economic growth. The utilization of digital marketing through influencers is considered capable of encouraging increased purchasing activities while supporting business growth in the current digital economy era.
THE INFLUENCE OF PRODUCT QUALITY, SERVICE QUALITY, AND BRAND AWARENESS TO PURCHASE INTENTION AT RESTAURANT KEDAIKOE BANJARMASIN Dinata, Marcelina; Caroline, Kezia; Sutanto, J.E
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19573

Abstract

This study aims to analyze the factors influencing consumers’ purchase intention toward restaurant Kedaikoe in Banjarmasin. This research employs a quantitative approach using a survey method by distributing questionnaires to respondents who have visited or are familiar with restaurant Kedaikoe. The data were analyzed using statistical analysis to examine the relationship between the research variables and consumers’ purchase intention. The results indicate that the examined factors influence consumers’ purchase intention, which ultimately affects the number of visits to the restaurant. This study is expected to provide insights for restaurant management in better product qualities, service qualities and brand awareness to increase purchase intention and attract more visitors.
Pengaruh Diskon, Promosi, dan Rekomendasi Algoritma Terhadap Perilaku Pembelian Impulsif Makanan Non-Halal pada Aplikasi GoFood di Surabaya Hereynzeta, Aurelia Tiffany; Fonda, Jessica Angeline; J. E Sutanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19626

Abstract

This research seeks to investigate the impact of discount, promotion, and algorithm recommendation on impulsive buying of non-halal food through GoFood application in Surabaya. This research applies a quantitative approach using non-probability sampling with a purposive sampling technique. To be eligible for this study, participants had to meet the following requirements that include customers who have experience purchasing non-halal food through GoFood and actively use the application. Information was gathered via online. A total of 200 participants received and completed the research instrument and the gathered information was processed with the SPSS program. The results indicate that discount, promotion, and algorithm recommendation significantly influence consumers' impulsive buying behavior when purchasing non-halal food through the GoFood application in Surabaya.

Filter by Year

2017 2026


Filter By Issues
All Issue Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026 Vol 10 No 1 (2026): IJEBAR: Vol. 10, Issue 1, March 2026 Vol 10 No specialissue (2026): Vol. 10, Special Issue, 2026 Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025 Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025 Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025 Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025 Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024 Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024 Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024 Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024 Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7 No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023 Vol 7 No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023 Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7 No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023 Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023 Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022 Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6 No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022 Vol 6 No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022 Vol 6, No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6 No 2 (2022): IJEBAR, Vol. 6 Issue 2, June 2022 Vol 6, No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022 Vol 6, No 3 (2022): IJEBAR Vol 6, No 1 (2022): IJEBAR Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021 Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021 Vol 5 No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021 Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021 Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020 Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4 No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020 Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020 Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019 Vol 4 No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 Vol 3, No 03 (2019): IJEBAR, VOL. 03 ISSUE 03, SEPTEMBER 2019 Vol 3, No 02 (2019): IJEBAR, VOL. 03 ISSUE 02, JUNE 2019 Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019 Vol 2, No 04 (2018): IJEBAR, VOL. 02 ISSUE 04, DECEMBER 2018 Vol 2, No 03 (2018): IJEBAR, VOL. 02, ISSUE 03, September 2018 Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 2018 Vol 2, No 01 (2018): IJEBAR, Vol. 02, ISSUE. 01, March 2018 Vol 1, No 02 (2017): IJEBAR, VOL. 01, ISSUE 02, December 2017 Vol 1, No 01 (2017): IJEBAR, VOL. 01, ISSUE 01, September 2017 More Issue