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 2,145 Documents
FACTORS AFFECTING EARNING MANAGEMENT ON TRANSPORTATION CORPORATIONS IN INDONESIA Arnas, Yenni; Lamtiar, Suse; Kurniawati, Zulina; Kurnianto, Benny; Kalbuana, Nawang
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.v5i1.2170

Abstract

The management of earnings or Earnings Management defined as management activities for adjusting earnings according to specific objectives. Therefore, empirical evidence showing the impact of Institutional and managerial Ownership, intellectual capital, audit quality on income management is necessary. 14 transportation companies listed on the Indonesian stock exchange were surveyed in accordance with the research criteria. A purposeful sampling method collected data. The SPSS 23 application tests the multiple linear regression hypothesis. Of the variables used in this study, only intellectual capital has a positive impact on profit management and can be used as one of the indicators in future research to measure income management actions.
FINDING WAYS TO GROWING SMEs in WEST JAVA Iqbal Arraniri; Oding Syafrudin; Heni Susilawati
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.v4i03.1222

Abstract

The number of micro, small and medium enterprises (SMEs) in 2019, recorded 42 million business units. Thus the majority of our economic actors are small and medium enterprises. In addition, this sector also absorbs 79 million people from the 100 million Indonesian workforce. Therefore, it is necessary to make various efforts to develop small businesses in Indonesia, so that this sector develops better. SMEs that are able to survive for a long time are industries that are able to anticipate changes in every era. Those who are able to withstand the conditions of the times are those who are able to adapt to changes and are able to build networks. Every UKM has a goal to achieve growth and survival for the long term. In the current era of globalization, where competition between companies is getting tighter. SMEs are required to have the ability to develop strategic choices in the field of marketing management so that they are able to adapt to the adaptability of a dynamic business environment. Seeing this fact, the company must be managed with systematic and dynamic efforts to benefit from the ever-changing market developments. For this study, the population used was 157 batik business owners in Cirebon Regency. The sampling technique used in this study was a non-probability technique, non-probability sampling by means of a census. With this method, researchers used the entire population as the sample because the population was relatively small for the size in the SEM model. Keywords : Entrepreneurial Orientation, Adaptability of The Business Environment, Quality of Business Strategy, Competitive Advantage, SMEs Performance, SEM
STUDENT LEARNING ACHIEVEMENTS REVIEWED FROM LEARNING FACILITIES, PEER ENVIRONMENT, MOTIVATION, AND DISCIPLINE (Study at SMP Batik Surakarta) Destomo, Deny; Istiatin, Istiatin; Sudarwati, Sudarwati
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.v5i2.2361

Abstract

The research aims to determine the influence of the following variables; facilities of the study, peer environment, motivation, and discipline toward student’s achievement in SMP Batik Surakarta both simultaneously and partially. The researcher uses a descriptive quantitative method. The research populations are students in IXA and IXB (excellent class) of SMP Batik Surakarta, consisting of 61 students. The sampling technique uses cencus technique which covers 61 respondents. The researcher uses a questionaire to collect the data. While data analyzing technique uses statistical analysis, multiple linear regression test, F test, T-test, and coefficient determination. The research finding shows that facilities of the study, peer environment, motivation, and discipline give significant influence toward students achievement 72,8%. In comparison, 27,2% is influenced by other variables such as learning interest, teacher’s competence, etc. Keyword: student’s achievement, facilities of the study, motivation, and discipline.
Marketing Portfolio in Managing Uncertainty Risk During the Covid-19 Pandemic Ari Wijaya, Oscarius Yudhi
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.v5i1.1944

Abstract

Apart from finance and accounting, marketing is an important aspect that determines the level of success in managing a business or company. The entrepreneurial marketing concept revolutionize marketing strategies rather than relying on approaches that have been used for long, especially by large companies. This study examines marketing as a management strategy. It focuses on the role of entrepreneurial marketing in marketing strategies and how it works in various companies when faced with market uncertainty risk. Marketing strategy is associated with risk management theory, including dealing with crisis due to a pandemic. Building a marketing concept to anticipate market uncertainty is not difficult provided it does not conflict with other key factors in entrepreneurial management. Entrepreneurial marketing is a common approach used by small businesses, though established companies utilize large media. In case of a pandemic, marketing proportionally combines the entrepreneurial and traditional approaches depending on uncertainties. This study shows that using different marketing strategies is still not sufficient to avoid uncertainty during a pandemic. The main solution in this regard should involve increasing purchasing power through social assistance and restoring people's mobility while limiting the risk of spreading Covid-19. Keywords: Entrepreneurial Marketing, Marketing Portfolio, Risk Management, Covid-19
IMPLEMENTATION OF BLENDED LEARNING DESIGN FOR OPERATIONAL MANAGEMENT COURSES (COLLABORATION BETWEEN FACE TO FACE, WEB, YOUTUBE AND TELEGRAM APPLICATIONS) Robi Awaluddin
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.v4i4.1386

Abstract

The challenges and educational opportunities in the era of the industrial revolution 4.0 currently include changes in the way of learning, thinking and acting for students in developing creative innovations in various fields, especially in the field of management science. So with this, students can improve the quality of learning, learning achievement and the ability to understand the abstraction of challenges in the industrial and business world today which is full of speed, innovation and uncertainty in the era of disruption that necessitates change in thinking patterns and learning patterns that are more comprehensive in accordance with technological development. Blended learning is an integrative learning model that can improve student motivation and learning achievement hypothetically in this study. The study was conducted for 4 months with qualitative analysis tools with a population of management study program students using the control class and the class given treatment. The right strategy formulation will be obtained after the hypothesis is answered through this research. In making this system, it is planned to make a lecture using the blended learning method. Where will combine online and conventional learning. The features contained therein allow for the addition of new activities in accordance with the lecture system in general. In this design, there are lectures through YouTube videos, telegram apps, web-based, and face to face / face to face as conventional learning. For videos using YouTube. In the web-based learning contains lecture materials that can be accessed by students on the Moodle page. Lecturers can directly check the results of examinations and student assignments and can directly give grades. This research resulted in 61 percent of students strongly agreeing with the implementation of blended learning, 21 agreeing and 8 quite agreeing with the implementation of blended learning based on youtube, web and telegram apps.
INTEGRATED MARKETING COMMUNICATION AND COFFEE SHOP CONSUMER PURCHASE DECISION IN SURAKARA CITY Rivandi, Rachman
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.v5i2.2289

Abstract

Integrated Marketing Communication is one of the new generation marketing approaches used by companies to focus their efforts more on acquiring, maintaining and developing relationships with customers and other stakeholders. The purpose of this study was to determine whether there is an effect of Integrated Marketing Communication on the stages of coffee shop consumer purchasing decisions in Surakara City. The population of this research is the people in Surakara who have done transactions at the "Dodolan Kopi" coffee shop. The number of respondents in this study was determined as many as 272 respondents who were selected using a non-probability sampling method with simple linear regression data analysis techniques. The independent variable tested in this study is Integrated Marketing Communication with dimensions of Advertising, Sales Promotion, Public Relations, Event & Experience, Direct Marketing, Interactive Marketing, Word of Mouth, and Personal Selling and the dependent variable is purchasing decisions. The results showed that the Integrated Marketing Communication variable had a positive effect on purchasing decisions. Furthermore, Public Relations is the dimension of Integrated Marketing Communication which is the most dominant and influences the consumer purchasing decisions of Dodolan Kopi
THE EFFECT OF INTERNALIZATION OF LOCAL CULTURE ON AUDITOR'S SKEPTICISM Monika Handojono; Theofilus J F K Matrutty
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.v5i2.2629

Abstract

For several hundred years tribes in the Maluku of Eastern Indonesia have followed the cultural practice of pela-gandong. Pela-Gandong is a form of brotherhood between two or more villages, with its foundation being in blood relationships. Socially, pela-gandong is acknowledged as beneficial in spreading peace and harmony among differing ethnic groups. However, the practice raises questions of its influence on specific professional roles such as auditing. Using Self-Determination Theory, this study examines the impact of pela-gandong on an auditor’s personal values, particularly the need for impartial auditor skepticism. By collecting data from 69 auditors across three local government municipalities and one city in Maluku, the findings suggest that the personal value (openness to change) and internalization of Pela–Gandong decreases auditor skepticism. The study recommends the need to further develop an approach that will increase auditors’ awareness of cultural issues.
RISK AND RETURN MANAGEMENT OF SHARIA STOCKS IN JAKARTA ISLAMIC INDEX FOR THE PERIOD OF 2009 – 2019 USING MARKOWITZ PORTOFOLIO MANAGEMENT Widhiyo Sudiyono
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.v5i1.1699

Abstract

To reduce risk in investment and at the same time optimize the returns, it is necessary to establish a series of stocks that have high returns, as well asto select a series of stock with negative variance to reduce the risk. In this research, an efficient frontier approach by Harry Markowitz will be applied to JII shares during the period 2009 - 2019 so that a portfolio with a low risk and optimal return can be formed to reduce risk and optimize return.
DETERMINING FACTOR FOR MALAYSIAN MONEY DEMAND FUNCTION Muhammad Ahmad Mazher; Jauhari Dahlan
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.v4i03.1091

Abstract

The reason for our study was to determine the factors that influence the role of money demand in the Malaysian economy. We implicit various economic factors comprise real CPI, real interest rate, financial innovation, and real GDP and analyzed through implying ARDL Bound test for short-run and the long-run period over 1970-2018 time-series data. Based on empirical results, we revealed that over the short-run period, financial innovation having positive and significant while real GDP has a negative and significant relationship with real money demand function in Malaysia. The official real exchange rate has a positive and significant relationship with real money demand, with an increase of one unit in the real exchange rate, increasing the money demand function by 0.97 in the long term. More, negative and significant relationships revealed among real GDP and real money demand function which direct that by increase 1% change in real GDP direct to decrease in real money demand by 0.6395 in the Malaysian economy and finally real money demand predicted 13.0796 when all independent variable is zero in the Malaysian economy.
PERFORMANCE ASSESSMENT OF COOPERATIVE FINANCIAL INSTITUTIONS USING THE BALANCED SCORECARD CONCEPT Subarkah, Johny
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.v5i3.2791

Abstract

This study aims to determine the effect of the performance of cooperative financial institutions by using the concept of a balanced scorecard. Balance scorecard attributes used as independent variables in this study are financial, customer, internal business, growth and learning perspectives. The cooperative financial institution that is the object of research is the Putri Manunggal Cooperative in Sukoharjo. This research is a type of quantitative descriptive research. The population in this study were the employees and customers of the Putri Manunggal Cooperative, while the sample used was selected through a random sampling technique by distributing questionnaires to 500 respondents. The technique of collecting data is a questionnaire, which is done by giving a set of questions or written statements to the respondents to be answered. The weight of the assessment or the number of the questionnaire results in this study is in accordance with what is described in the Likert scale. The dependent variable in this study is Cooperative Performance (Y), while the independent variables in this study are financial perspective (X1), customer perspective (X2), internal business process perspective (X3), and learning and growth perspective (X4). The data analysis technique of this research uses multiple linear regression analysis, F test, t test, and coefficient of determination (R2) test. The results showed that the financial, customer and internal business perspective variables partially had a significant effect on financial performance. While the growth and learning perspectives have no significant effect on financial performance. Simultaneously the financial, customer, internal business, growth and learning perspectives have a significant effect on financial performance. Keywords: balance scorecard, financial performance, cooperative financial institution

Page 23 of 215 | Total Record : 2145


Filter by Year

2017 2025


Filter By Issues
All Issue 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