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 2,235 Documents
A Analisis Sikaf Hedonisme Dalam Islam Edi Marjan Nasution; Ika Merdeka Wati Siregar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 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.v10i3.20508

Abstract

In modern life, consumer behavior is increasingly escalating, often disregarding the boundaries of sufficiency. Such consumption patterns tend toward *tabzir* (extravagance)—a trait deeply detested by Allah (SWT). This study aims to explore the principles of moderation in Islam and the concept of simplicity taught by the religion. It employs a library research methodology, relying on a collection of relevant literature as its primary foundation. The study utilizes both normative and sociological approaches: it is grounded in the Quran and Sunnah, analyzes the perspectives of various figures regarding the subject matter, and seeks to understand the relevant social phenomena.  Keywords: hedonism, simplicity, consumption, and society.
DIRECT AND INDIRECT EFFECTS OF WORK EXPERIENCE, COMPETENCE ON SATISFACTION AND PERFORMANCE ASN AT THE WOMEN'S EMPOWERMENT AND CHILD PROTECTION SERVICE OF EAST KUTAI REGENCY Meita Sondang Riski; Endang Prihatiningsih; Siti Aisyah; Jumri
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.v10i2.20062

Abstract

The purpose of this study is to analyze the performance of ASN at the Women's Empowerment and Child Protection Service of East Kutai Regency. The analytical method used is Path Analysis where the data is processed using the SPSS (Statistical Program For Social Science) version 23 computer programming application. From the results of the analysis of work experience and competency variables on ASN satisfaction, the correlation value of R is 0.831 and the coefficient of determination R2 is 0.691, providing an illustration that the relationship between work experience (X1) and competency (X2) variables together on ASN satisfaction (Y1) is classified as very strong. Based on the regression coefficient value of each variable, the functional relationship between the independent variables and the dependent variable (satisfaction) can be formulated in the following regression equation: Y1= 4.056 - 0.199 X1+ 0.737 X2. Meanwhile, the results of the analysis of work experience and competency variables on ASN performance, the correlation value of R is 0.578 and the coefficient of determination R2 is 0.334, which illustrates that the relationship between work experience variables (X1) and competency (X2) together on ASN performance (Y2) is classified as moderate. Based on the regression coefficient value of each variable, the functional relationship between the independent variable and the dependent variable (performance) can be formulated in the following regression equation: Y2 = 11.929 - 0.358 X1+ 0.654 X2. The conclusion of this study is that the influence of work experience variables on ASN satisfaction or performance is not significant, competency variables on satisfaction or performance are significant, the influence of satisfaction on ASN performance is significant and the indirect influence of work experience or competency variables is not significant.
Determinants of Employee Performance: The Roles of Human Resource Quality, Welfare, Work Motivation, Discipline, and Work Ethics in the Secretariat of Semarang City Regional House of Representatives Dinda Ari Ayu Isnani; Sarsono; Siti Maryam; Fithri Setya Marwati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 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.v10i3.20684

Abstract

This study aims to analyze the influence of human resource quality, employee welfare, work motivation, work discipline, and work ethics on employee performance at the Secretariat of the Regional House of Representatives (DPRD) of Semarang City. Employee performance has become an important issue in improving the quality of public services and strengthening organizational effectiveness in government institutions. This study employed a quantitative research approach using primary data collected through questionnaires distributed to employees of the Secretariat of DPRD Kota Semarang. The research sample consisted of employees selected using a saturated sampling technique. Data were analyzed using multiple linear regression after fulfilling the classical assumption tests, including validity, reliability, normality, multicollinearity, and heteroscedasticity tests. The findings indicate that human resource quality, work motivation, work discipline, and work ethics have positive and significant effects on employee performance. Conversely, employee welfare does not significantly affect employee performance. Simultaneously, all independent variables significantly influence employee performance. These findings imply that government institutions should prioritize improving employee competencies, strengthening work discipline, fostering positive work ethics, and enhancing work motivation to improve organizational performance. The results contribute to the development of human resource management literature, particularly in the context of public sector organizations. Kata kunci: Human resource quality; employee welfare; work motivation; work discipline; work ethics; employee performance.
GENERATION Z PERCEPTIONS AND THE INVESTMENT FEASIBILITY OF BATIK MSMES: EVIDENCE FROM THE CAPITAL ASSET PRICING MODEL Margaretha Prihatiningsih; Yusup Hari Subagya; Raymond Gunanta
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 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.v10i3.20479

Abstract

This study investigates the influence of Generation Z perceptions on the investment feasibility of Esti Dina Collection Batik MSMEs using the Capital Asset Pricing Model (CAPM). A quantitative explanatory approach was employed with data collected from Generation Z university students through a structured questionnaire. Data were analyzed using descriptive statistics and Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that student perceptions positively influence income improvement and the application of CAPM in evaluating MSME investments. Income improvement also mediates the relationship between investor perceptions and CAPM adoption. These findings suggest that investment decisions among Generation Z are driven not only by expected returns but also by economic expectations and business sustainability considerations. The study contributes to behavioral finance literature by integrating psychological and financial perspectives in evaluating investment opportunities within cultural-based MSMEs. Keywords: Generation Z, CAPM, MSMEs, Investment Feasibility, Behavioral Finance, Batik Industry.
Assessing Students' Readiness to Implement Business and Professional Ethics in the Workplace Yusup Hari Subagya; Poniman; Darmanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 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.v10i3.20604

Abstract

This study investigates students' readiness to implement business and professional ethics in the workplace and identifies the factors that influence such readiness. The study employed a descriptive quantitative approach involving 42 sixth-semester students from the Diploma III programs in English, Accounting, and Financial Management at Pignatelli Triputra University. The participants had completed Business Ethics and Professional Ethics courses and had undertaken internship programs. Data were collected using a five-point Likert-scale questionnaire and analyzed through descriptive statistical techniques and thematic analysis. The findings reveal that students demonstrate a high level of readiness to apply ethical principles in professional settings, with an overall mean score of 4.45 out of 5. Ethical attitude emerged as the most influential factor (4.66), followed by ethical knowledge (4.45), internship experience (4.43), and the campus environment (4.18). In addition, students expressed highly positive perceptions regarding the importance of ethics in professional life. The major challenges identified include work pressure, conflicts of interest, unethical organizational environments, and temptations to engage in dishonest practices. The study concludes that students' readiness to implement business and professional ethics is shaped by cognitive, affective, and experiential dimensions that are reinforced by an institutional culture promoting integrity. Therefore, higher education institutions should strengthen ethics-based education, expand experiential learning opportunities, and cultivate an academic culture of integrity to better prepare graduates for ethical challenges in the workplace. Keywords: business ethics, professional ethics, work readiness, integrity, higher education.

Filter by Year

2017 2026


Filter By Issues
All Issue Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 2026 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 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