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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 2,145 Documents
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ANALYSIS OF ANTHESEDENT AND TAXPAYER AWARENESS CONSEQUENTS OF COMPLIANCE LEVELS IN FULFILL ITS TAXATION OBLIGATIONS M. Gunawan Setyadi; N. Dicky Sumarsono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1563

Abstract

The purpose of this study is to provide conceptual information regarding the role of exogenous variables, namely understanding the implementation of self-assessment systems, service quality, perceptions of taxation sanctions on the mediation variable of taxpayer awareness and taxpayer compliance endegenus variables (WP). Specifically, it provides information on the effect of understanding the implementation of self-assessment systems, service quality, and perception of taxpayers on taxation sanctions on taxpayer compliance which is moderated by the awareness of taxpayers. This study takes the population of individual and corporate taxpayers who carry out their obligations at KPP Pratama Surakarta. The sampling method was carried out using purposive sampling and the number of samples was determined as many as 150 respondents. The analysis method used is Structure Equation Modeling (SEM) analysis with AMOS software (Santoso, 2018). This research is expected to provide empirical information about the effect of understanding the implementation of self-assessment systems, service quality, taxpayer perceptions of tax penalties on taxpayer awareness. The influence of WP awareness on WP compliance. The awareness function of taxpayers mediates the influence of the understanding of the implementation of the self assessment system, service quality, the perception of taxpayers on taxation sanctions and affects taxpayers' compliance. The conclusion of the study is to empirically prove that taxpayer compliance is largely determined by the level of taxpayer awareness, the higher the taxpayer's awareness will have an impact on the higher taxpayer compliance and vice versa. Meanwhile, taxpayer awareness is strongly influenced by the perception of taxpayers about tax sanctions, not influenced by the understanding of the implementation of the self-assessment system or the quality of service so that it proves This research also proves that taxpayer awareness is proven to fully mediate the influence between perceptions of tax sanctions on taxpayer compliance and does not mediate the influence between the understanding of the implementation of the self assessment system, service quality on mandatory compliance. Keywords: self assessment system, service quality, tax sanctions, taxpayer awareness, taxpayer compliance
ACADEMIC ATMOSPHERE, PROVISION OF FACILITIES AND ITS EFFECT ON THE SPIRIT OF PERMANENT LECTURERS AT STIE TRISNA NEGARA OKU TIMUR Winda Feriyana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1250

Abstract

This research aims to partially and collectively analyze the influence of the academic atmosphere, the provision of facilities on the work spirit of permanent lecturers and to analyze the most dominant variable in influencing the work spirit of permanent lecturers at STIE Trisna Negara OKU Timur. The regression analysis results and the correlation between academic atmosphere and employee work spirit show the regression model Ŷ = 21,908 + 0.551X1 + e with a correlation coefficient of 0.589. The results of the regression analysis and the correlation between the provision of facilities on employee work spirit show the regression model Ŷ = 46.446 + 0.027X2 + e with a correlation coefficient of 0.033. The results of multiple regression analysis and the correlation between the academic atmosphere and the provision of facilities together on work spirit show the regression model Ŷ = 19.792 + 0.553X1 + 0.043X2 + e with a correlation coefficient of 0.592 at the 95% confidence level, it is found that the academic atmosphere and provision facilities can simultaneously predict employee work spirit. From the multiple linear regression equation above, it shows that the academic atmosphere variable (X1) has a more dominant influence on employee work spirit than the provision of facilities. This research was conducted on 45 respondents with the analytical method used is path analysis using SPSS software. Keywords : Academic Atmosphere, Facility Provision, Work spirit
THE EFFECT OF SOCIALIZATION, UNDERSTANDING OF INFORMATION TECHNOLOGY AND ACCOUNTING ON THE APPLICATION OF SMALL AND MEDIUM MICROFINANCE ACCOUNTING STANDARD (SAK-EMKM) TO MSMES AT COFFE SHOP IN TEGALSARI SUBDISTRICT CENTRAL SURABAYA Moch. Fadil Pratama Putra; Tituk Diah Widajantie
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2526

Abstract

The purpose of this study is to test the influence of socialization on the application of SAK EMKM on MSMEs Warkop in Tegalsari Subdistrict Central Surabaya, the influence of information technology understanding on the application of SAK EMKM to MSMEs Warkop in Tegalsari District of Central Surabaya, and test the influence of accounting understanding on the application of SAK EMKM to MSMEs Warkop in Tegalsari Subdistrict Central Surabaya. The data used in the study is primary data obtained through questionnaires. The population in this study is food stalls in tegalsari area of Central Surabaya. The data analysis method used is by using SmartPLS 3.0. Sampling is done by purposive sampling technique. The results of this study show that: 1) Socialization Affects the Application of SAK EMKM. 2) Understanding Information Technology Does Not Affect the Application of SAK EMKM. 3) Understanding Accounting Affects the Application of SAK EMKM. Keywords: Socialization, Understanding Information Technology, Accounting Understanding, Application of SAK EMKM, MSMEs
CUSTOMER RELATIONSHIP MARKETING APPLICATION IN THE COAL INDUSTRY ON SHIP AGENCY SERVICES Lilik Santoso; Lilik Setiawan; Muhammad Riza Firdaus
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.1916

Abstract

The study aims to analyze customer relationship marketing and customer loyalty through customer trust and customer satisfaction. The samples were selected using purposive sampling technique, based on which 100 respondents were selected. The data were analyzed using Partial Least Square. The hypothesis testing results show that customer relationship marketing has a significant positive effect on customer trust. Customer relationship marketing has a significant positive effect on customer satisfaction. Customer relationship marketing has a significant positive effect on customer loyalty. Customer trust has a significant positive effect on customer satisfaction. Customer trust has a significant positive effect on customer loyalty. Customer satisfaction has a significant positive effect on customer loyalty The mediation test results found that customer trust and customer satisfaction were able to mediate the effect of customer relationship marketing on customer loyalty, the higher customer trust and customer satisfaction, the higher effect of customer relationship marketing on customer loyalty.
FINANCIAL TECHNOLOGY TREND: THE ANALYSIS OF FORWARDNESS SOCIETY IMPLEMENTING OF FINANCIAL TECHNOLOGY AT KEDIRI, 2020 Atik Tri Andari; Elmi Rakhma Aalin; Eti Putranti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1327

Abstract

This study aims to examine the forwardness of society at Kediri implementing financial technology. This study used risk, financial technology facilities, and public interest as independent variables that affect community readiness. We did a survey to collect questionnaire data from 400 respondents. The results of this study provide empirical evidence that society at Kediri have been able to adapt financial technology. The risk factor for transaction errors can also be minimized by using financial technology, so society have tendency to implement financial technology
EMPLOYEE PERFORMANCE REVIEWED FROM LEADERSHIP, COMPETENCE, MOTIVATION AND WORK ENVIRONMENT (Study on The Department of Environment and Forestry Klaten Regency) Tri Praptama; Istiatin Istiatin; Sudarwati Sudarwati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2771

Abstract

This research aims to know the influence of a variety of brothers, eras, roots, and work environment outside the variables done by employees in the Office of Environment and Forestry Klaten. Which research is everywhere is quantitative. The life in this study is what all employees in the Klaten District Environment and Forestry Office numbered 43 people. Sampling techniques use saturated samples. The technique for research data analysis is multiple linear regression analysis. The results of which research is done is a variable of a sub-district, era, and work environment has a positive and also good from the variables conducted by employees in the Department of Environment and Forestry Klaten. It is expected that the Klaten District Environment and Forestry Office will continue to maintain and improve the leadership quality, competence, motivation and work environment of existing employees so that the performance of employees will also continue to improve and indeed become better than before. Keywords: Employee Performance, Leadership, Competence, Motivation and Work Environment
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP OF MANUFACTURING COMPANIES ON EMPLOYEE PERFORMANCE Azizah Indriyani; Neli Hajar; Luth Luth
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2445

Abstract

The purpose of this research is to determine the effect of transformational leadership behavior in manufacturing companies on the performance of their employees. The object of this research was conducted at PT. Tyfountex Indonesia is engaged in textiles. The research approach uses a descriptive quantitative approach. This research was conducted using a survey method, namely research that takes a sample from a population and the instrument used is a questionnaire with judgmental sampling. The results of this study indicate that transformational leadership in manufacturing companies at PT. Tyfountex Indonesia has a significant and positive effect on employee performance both partially and simultaneously.
FLYPAPER EFFECT ON REGIONAL SPENDING IN CENTRAL JAVA PROVINCE Soeharjoto Soeharjoto; Debbie Aryani Tribudhi; Dini Hariyanti; Rinaldi Rustam; Syofriza Syofyan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1501

Abstract

Implementation of autonomy policies in the reform area aims to accelerate region growth, make Central Java Province continues to optimize their regional spending to increase their development. Purpose of this research is to determine effect of the original local government revenue and general allocation funds to regional spending and flypaper effect existence. Panel data regression and independent sample t test used as a method with 2014-2017 data from 35 districts and cities at Central Java. Result shown that there is positive and significant effect at original local government revenue and general allocation funds to regional spending. However, the construction being carried out still has a flypaper effect
FACTORS AFFECTING THE AREA OF RISK MANAGEMENT DISCLOSURES Dwiharto, Paulus
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1380

Abstract

The purpose of this study was to analyze the effect of leverage, company size, profitability, and auditors on the extent of risk management disclosure. This study uses the population of this study are non-financial companies listed in the 2016 MSCI Indonesia Index for the period of 2016, the research sample used was 68 companies. The data used in this research is secondary data. The data source in this study comes from the website www.ishare.com to find out the data of companies listed in the 2016 MSCI Indonesia Index. The research data used is the company's annual report which can be accessed through the relevant company website or the IDX website at www.idx. co.id. The data analysis method for this research is multiple regression analysis. The results showed that the leverage variable had no significant effect on the extent of risk management disclosure. The results of the leverage test showed that the significance value of leverage was 0.030 (sig
INFLUENCE OF OPERATING PROFIT, NET PROFIT, AND PROFIT GROSS IN PREDICTING FUTURE CASH FLOWS IN FOOD COMPANIES AND DRINK LISTED IN THE IDX 2016 – 2018 Kusuma, Indra Lila; Sumadi, Sumadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2507

Abstract

This study aims to determine the effect of operating income, net income, gross profit in predicting future cash flows in food and beverage companies listed on the Indonesia Stock Exchange. The research used is a causal study with a population of food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2018. This study used a purposive sampling method with a sample of 19 companies which are food and beverage companies listed on the Indonesian stock exchange period 2016 - 2018. Data collection in this study was carried out using secondary data, namely the financial statements of food and beverage companies for the period 2016 - 2018, which were listed on the Indonesian stock exchange. The results of the study obtained partially from the operating profit variable affect the future cash flow while the net income variable and the gross profit variable have no partial effect on future cash flows. Simultaneously operating income, net profit, and gross profit affect the future cash flow and give an influence of 0.617 or 61.7% in predicting future cash flows. Keywords: Operating Profit, Net Profit, and Gross Profit, Cash Flow

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