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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 2,224 Documents
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THE INFLUENCE OF PRODUCT PRICE, SERVICE QUALITY, AND LOCATION ON PURCHASING DECISIONS AT SALSABILA MART STORE KARANGANYAR Vesytha Peterria; LMS Kristiyanti; Maya Widyana Dewi
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.v10i2.19945

Abstract

This study aims to determine the effect of product price, service quality, and location on purchasing decisions at Salsabila Mart Store, Gaum Tasikmadu Karanganyar. This research used a quantitative research method with data collection techniques through distributing questionnaires to consumers of Salsabila Mart Store. The population in this study consisted of 500 consumers, while the research sample was 100 respondents determined using the Slovin formula with a simple random sampling technique. The data analysis methods used included validity test, reliability test, classical assumption test, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) with the assistance of SPSS version 23 application. The results of the study showed that partially, product price had a positive and significant effect on purchasing decisions with a t-value of 25.755 and a significance value of 0.000. Service quality also had a positive and significant effect on purchasing decisions with a t-value of 29.657 and a significance value of 0.000. In addition, location had a positive and significant effect on purchasing decisions with a t-value of 23.576 and a significance value of 0.000. Simultaneously, product price, service quality, and location significantly affected purchasing decisions with an F-value of 3219.681 and a significance value of 0.000. The coefficient of determination (Adjusted R Square) value of 0.990 indicated that the variables of product price, service quality, and location were able to explain purchasing decisions by 99.0%, while the remaining 1.0% was influenced by other variables outside this study
Faktor-faktor Yang Memengaruhi Kualitas Laporan Keuangan Pemerintah: Moderasi Kompetensi Sumber Daya Manusia di BPKAD Kota Surakarta Anita Nurhidayah; Maya Widyana Dewi; Desy Nur Pratiwi
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.v10i2.19975

Abstract

This study was conducted with the aim of partially determining the effect of understanding government accounting standards and internal control systems on the quality of financial reports with human resource competency as a moderating variable at the BPKAD of Surakarta City. The population was all 85 employees working at the BPKAD of Surakarta City. The sampling technique used purposive sampling, resulting in a sample of 74 employees. This type of research is quantitative with primary data. Data collection techniques used questionnaires. Data analysis methods used descriptive respondent data, validity tests, reliability tests, and classical assumption tests (normality tests, multicollinearity, heteroscedasticity, and autocorrelation). Hypothesis testing used multiple linear regression tests, F tests, t tests, coefficient of determination tests (adjusted R2) and moderated regression analysis tests. The results of this study are that partially understanding government accounting standards has a positive and significant effect on the quality of financial reports, internal control systems have a positive and significant effect on the quality of financial reports, human resource competency cannot strengthen the effect of understanding government accounting standards on the quality of financial reports, and human resource competency cannot strengthen the effect of internal control systems on the quality of financial reports. Keywords: Financial Report Quality, Human Resource Competence, Internal Control Systems, Understanding of Government Accounting Standards.
PERSEPSI WAJIB PAJAK ATAS IMPLEMENTASI SISTEM CORETAX ADMINISTRATION SYSTEM (CTAS) DAN IMPLIKASINYA TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN PADA KPP PRATAMA SURAKARTA Desi Novitasari; Wikan Budi Utami; Suprihati
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.v10i2.19987

Abstract

This study aims to examine taxpayers’ perceptions of the implementation of the Core Tax Administration System (CTAS) and its implications for compliance with Annual Tax Return (Surat Pemberitahuan/SPT Tahunan) reporting at the Surakarta Primary Tax Office (KPP Pratama Surakarta). The study is motivated by the implementation of CTAS as a form of digital-based tax administration modernization expected to enhance service efficiency and taxpayer compliance. This research employed a qualitative approach using a descriptive method. Data were collected through interviews, observations, and documentation involving 10 informants consisting of four corporate taxpayers and six individual taxpayers who had used CTAS. Data analysis utilized the interactive model of Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing, while data credibility was tested through source and technique triangulation. The findings indicate that the implementation of CTAS is positively perceived by taxpayers as it is considered more modern, practical, and supportive of tax administration processes through integrated data features and automatic validation. Nevertheless, several technical obstacles remain, including slow server performance, login failures, and delays in one-time password (OTP) verification. Furthermore, the implementation of CTAS has positive implications for Annual Tax Return reporting compliance, as a more practical and flexible system encourages taxpayers to become more disciplined and timely in fulfilling their tax reporting obligations.
Analisis Empiris Pengaruh ROA, Arus Kas Operasional, dan Laba Bersih terhadap Kinerja Saham 10 Perusahaan IDX selama Tahun 2021–2023 Yudha Panji Wijayanto; Suprihati Suprihati; Rukmini Rukmini
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.v10i2.20003

Abstract

This study investigates the empirical effect of Return on Assets (ROA), Operating Cash Flow, and Net Income on Stock Returns of companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research is motivated by the phenomenon of extreme stock price volatility observed in this timeframe. The population comprises all IDX-listed firms, with purposive sampling resulting in 10 companies observed over three years. Multiple linear regression analysis was conducted using SPSS software. The results reveal that ROA has a positive and significant effect on Stock Returns, with a significance value of 0.042. In contrast, Operating Cash Flow and Net Income do not show significant effects within the model. The Adjusted R-Square value of 0.347 indicates that the independent variables explain 34.7% of the variation in Stock Returns, while the remaining proportion is influenced by other factors outside the model. These findings highlight the importance of profitability indicators, particularly ROA, in explaining stock performance during periods of market volatility.
THE EFFECT OF LIQUIDITY AND LEVERAGE ON FINANCIAL DISTRESS WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Inayatul Maula; Acep Komara
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.v10i2.20027

Abstract

This study's goal is to investigate how leverage and liquidity ratios affect financial crisis, with sound corporate governance acting as a moderating factor. This study uses an associative technique and a quantitative approach. Secondary data from the financial statements of businesses listed between 2020 - 2024 on the IDX makes up the data utilized. The sample was chosen via purposeful sampling. Forty yearly financial reports were examined in this study. The data analysis included both moderated regression analysis and multiple linear regression. The results show that financial hardship is positively and significantly impacted by liquidity and leverage. The link between liquidity, leverage, and financial distress is not moderated by GCG (Independent Commissioners). Leverage and liquidity have a 16.8% impact on financial distress.
ANALYSIS OF THE EFFECT OF PROMOTION, DISCOUNT, AND BRAND TRUST ON PERFUME PRODUCT PURCHASE DECISIONS IN SURAKARTA Ellyco Onny Pamungkas; Suhesti Ningsih; Muhammad Cholis
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.v10i2.20031

Abstract

This study aims to analyze the influence of promotion, discounts, and brand trust on purchasing decisions for perfume products in Surakarta. The background of this research is based on the increasingly competitive perfume industry, where businesses are required to implement effective marketing strategies to attract consumers and maintain market competitiveness. This research employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 respondents who had previously purchased perfume products in Surakarta. The sampling technique applied in this study was accidental sampling. Data analysis was conducted using multiple linear regression. Among the three independent variables, brand trust was identified as the most dominant factor influencing purchasing decisions, with the highest regression coefficient value of 0.56. Several statistical tests were also carried out, including classical assumption tests, partial t-tests, and coefficient of determination tests. The results of the study indicate that promotion, discounts, and brand trust each have a positive and significant effect on purchasing decisions. Furthermore, the coefficient of determination test showed an Adjusted R Square value of 0.885, which means that 88.5% of the variation in purchasing decisions can be explained by promotion, discounts, and brand trust, while the remaining 11.5% is influenced by other factors outside the scope of this study. In conclusion, promotion, discounts, and brand trust are important factors that should be considered by perfume business owners in developing effective marketing strategies to improve consumer purchasing decisions in Surakarta.
THE ROLE OF INNOVATION CAPABILITY IN ENHANCING SME COMPETITIVE ADVANTAGE: EVIDENCE FROM INDONESIA'S DIGITAL ECONOMY Bangun Prajadi Cipto Utomo; Tri Djoko Santosa; Ilham Sentosa
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.v10i2.20092

Abstract

The rapid advancement of digital technologies has intensified competition among Small and Medium Enterprises (SMEs), requiring firms to continuously innovate, respond effectively to market changes, and leverage organizational knowledge to sustain competitive advantage. Although previous studies have examined these factors independently, limited research has investigated the integrated effects of open innovation, market orientation, and knowledge management on competitive advantage through innovation capability, particularly in emerging economies. This study examines the direct and indirect relationships among these variables using survey data collected from 200 Indonesian SMEs operating in manufacturing, trade, and service sectors. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that open innovation (β = 0.284), market orientation (β = 0.317), and knowledge management (β = 0.298) positively and significantly influence innovation capability. Furthermore, innovation capability significantly enhances competitive advantage (β = 0.412) and partially mediates the effects of the three antecedent variables. The model explains 68.4% of the variance in innovation capability and 74.1% of the variance in competitive advantage. These findings highlight innovation capability as a strategic mechanism that transforms knowledge resources, external collaboration, and market intelligence into sustainable competitive advantage in an increasingly digital economy.
AI-DRIVEN HRM AND EMPLOYEE INNOVATIVE BEHAVIOR THROUGH WORK ENGAGEMENT AND CREATIVE SELF-EFFICACY Yixuan Li; Arti Pandey
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.v10i2.20109

Abstract

Abstract− The rapid advancement of artificial intelligence technology has accelerated the popularization of AI- Driven HRM among modern corporate organizations. Current academic literature predominantly concentrates on the efficiency advantages brought by this new-type human resource management model. Few scholarly works have further discussed how it influences employee Innovative behavior from the perspective of individual internal psychological mechanisms. Grounding on Self-Determination Theory (SDT), this study carries out quantitative questionnaire research targeting staff members from five Internet enterprises located in Zhengzhou City. The empirical results generated by PLS-SEM statistical analysis demonstrate that AI- Driven HRM can positively predict employee adaptability and employee Innovative behavior in the workplace, and adaptability presents a prominent mediating effect between the above two research variables. This research enriches the practical application scenarios of Self-Determination Theory in the intelligent human resource management field. It also offers feasible empirical references for enterprises to optimize internal innovative performance via the implementation of AI- Driven HRM. Keywords: AI-Driven HRM; Employee Innovative Behavior; Work Engagement; Creative Self-Efficacy; Adaptability
DIGITAL MARKETING STRATEGIES BASED ON LIVE STREAMING AND AI RECOMMENDATION IN ENHANCING CONSUMER TRUST IN CULINARY MSMEs Diah Pradiatiningtyas; Lina Ayu Safitri; Chriswardana Bayu Dewa
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.v10i2.20175

Abstract

The development of digital marketing has encouraged Micro, Small, and Medium Enterprises (MSMEs) to utilize social media, live streaming, and Artificial Intelligence (AI) technologies to improve consumer interaction. Previous studies have primarily focused on the quantitative effectiveness of promotional activities, while in-depth investigations concerning consumer experiences and customer trust toward the combination of live streaming and AI recommendation systems remain limited. This study aims to analyze how digitalmarketing strategies based on live streaming and AI recommendations shape consumer trust, particularly in culinary MSMEs. This research employed a qualitative case study approach. Data were collected through in-depth interviews, social media observations, and digital documentation. Informants consisted of culinary MSME owners, social media administrators, and activeconsumers using TikTok Shop and Instagram Live. Data were analyzed using the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The findings reveal that real-time interactions during live streaming enhance consumers’ emotional closeness, while AI recommendations support promotional personalization and increase purchase interest. The noveltyof this study lies in the integration of live-streaming marketing and AI recommendation systems as a strategy for building customer trust in local culinary MSMEs.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL EFFICACY, AND INVESTMENT KNOWLEDGE ON INVESTMENT INTEREST IN THE CAPITAL MARKET AMONG STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS, AAS INDONESIA BUSINESS TECHNOLOGY INSTITUTE Dela Setiarini; Suprihati; Agus Subekti
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.v10i2.20200

Abstract

This study aims to analyze the influence of financial literacy, financial efficacy, and investment knowledge on investment interest in the capital market among students of the Faculty of Economics and Business, AAS Indonesia Institute of Business Technology. This study used a quantitative method with a sample of 88 respondents and a sampling technique using Slovin. The data analysis technique used was multiple linear regression with the help of the SPSS program. The results showed that investment knowledge influenced investment interest, while financial literacy and financial efficacy did not. Simultaneously, the three independent variables influenced the dependent variable, namely investment interest. Thus, it can be concluded that the most dominant factor influencing investment interest is investment knowledge.

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