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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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TESTING THE RELATIONSHIPS SUSTAINABLE COMPETITIVE ADVANTAGE Iqbal Arraniri; Eldes Willy Filatrovi; Pramudi Harsono
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.v5i1.2238

Abstract

This study aims to analyze the relationships between knowledge diversity, knowledge creation, innovativeness, and sustainable competitive advantage. The respondents of this study were 200 employees from SMEs in Central Java - Indonesia. Data were obtained using the distribution of questionnaires and analyzed by applying structural equation modeling (SEM) with AMOS 20 software. The results revealed that knowledge diversity and knowledge creation had a relation with innovativeness and sustainable competitive advantage. Keywords: knowledge diversity, knowledge creation, innovativeness, sustainable competitive advantage
THE INFLUENCE OF CAPITAL INTENSITY, FIRM SIZE, AND LEVERAGE ON TAX AVOIDANCE ON COMPANIES REGISTERED IN JAKARTA ISLAMIC INDEX (JII) PERIOD 2015-2019 Solihin Solihin; Yohana Yohana; Devia Rahma Yanti; Nawang Kalbuana
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.v4i03.1330

Abstract

This research aims to find out the influence of capital intensity, firm size, and leverage on tax avoidance. This research is focused on companies listed in Jakarta Islamic Index (JII) period 2015-2019. The sample determination techniques used in this study are purposive sampling techniques and for data analysis using multiple linear analysis techniques. The results of the analysis show that capital intensity has a positive effect on tax avoidance, leverage negatively affects tax avoidance, and the size of the company has no effect on tax avoidance.
LEADERSHIP ROLE TO IMPROVE EMPLOYEE PERFORMANCE Choirul Anwar Al; 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.v5i3.2586

Abstract

The Global Pandemic by COVID 19 is a challenge for all agencies in the aspect of life, demanding that people innovate and self-management to remain in existence in the development of the industrial world. Good management and human resources are crucial factors in developing a company or organization to achieve the goals that have been set good leadership of the leaders and discipline owned, realized and carried out responsibly from all parties become factors that can improve the performance of employees who impact the agency. This research was conducted at Al Abidin Surakarta Foundation with 42 employees consisting of administrative employees, security and cleaning services. The sample numbered 20 employees, taken by census method. Data analysis tools use multiple linear regression analysis. The results showed leadership and discipline had a positive and significant effect on the performance of employees at Yayasan Al Abidin Surakarta. Leaders who provide transparency, attention, reward, and can put their employees to impact comfort and optimization of performance. Employee discipline in attendance, return, appearance and adherence to regulations influences improving performance at Yayasan Al Abidin Surakarta. Keywords: Leadership Role, Employee Performance,
INDUSTRY PREPARATION IN CEPER KLATEN ON SOCIETY 5.0 Vivin Zulfa Atina; Anas Yusuf Mahmudi; Hamid Abdillah
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.v5i2.2453

Abstract

Based on observations of the Industry in Ceper Klaten, several industries still apply manual systems in their work. This also relates to the human resources and technology they have. This is contrary to the demands of the times, which are all digital and automatic. Research on the readiness of Society 5.0 employees as a means of campaigning employees about existing technological developments. This method is limited to the definition of a sample survey which aims to test the previously formulated hypotheses (testing research). The results of this test indicate that overall all analyzed pathways have a significant relationship, as seen from the probability level (P) less than 0.05. This significant relationship is also supported by Understanding CR > 1.96 in all analyzed pathways.
PANDEMIC IMPACT OF COVID-19 ON THE HEALTH OF SYARIAH BANKS Sukma Wijayanti; Zaenal Afifi
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.v4i4.1507

Abstract

This study aims to determine the comparison of the health level of banks syariah before and after the Covid-19 pandemic using the measurement method stipulated in the provisions of Bank Indonesia PBI Number 13/1 / PBI / 2011 concerning Bank Health Assessment using the RGEC method. The assessment factors in the RGEC method are risk profile factors, good corporate governance (GCG) factors, profitability factors, and capital factors. The object of this research is all banks syariah companies listed on the Bursa Efek Indonesia from 2017 to 2019. The sampling technique in this study uses a census or population. The analysis technique in this research is descriptive quantitative. The results of this study indicate that banks syariah that were included in the healthy category before the Covid-19 pandemic were Bank Panin Dubai Syariah and banks syariah that were included in the very healthy category were Bank Rakyat Indonesia Syariah and Bank Tabungan Pensiun Syariah. At the time of the Covid-19 pandemic, the three bank syariah were in the very healthy category. Overall, banks syariah are able to grow well even in the COVID-19 pandemic situation.
IMPLEMENTATION OF INTERNAL CONTROL OF VILLAGE FUND ALLOCATION MANAGEMENT ON VILLAGE PERFORMANCE ACCOUNTABILITY (CASE STUDIES IN ALL VILLAGES OF PADANGAN DISTRICT, BOJONEGORO REGENCY IN 2019) Davis Budi Purnama
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.v4i4.1423

Abstract

The internal audit of the accounting information system in Batokan Village, which was conducted in Kasiman District, Bojonegoro Regency, aims to identify problems related to the management of village fund allocations, especially in planning, implementation and accountability. This process also provides an accounting information system for village fund allocation management, so that the performance of the Batokan village in managing village fund allocations can achieve accountability for the performance of government agencies; have a government agency performance accountability system; and produce accountability that refers to the accountability report for the performance of government agencies. The method used in this research is qualitative method. Data obtained through interview process, documentation and observation. The data analysis process used was to create an accounting information system for the management of village fund allocations by classifying conditions, criteria, causes and effects. From the research result, it can be concluded that the performance of the Batokan village in managing village fund allocation is insufficient. There are several weaknesses in Batokan Village, that are: lack of ability of village government officials to manage fund allocation; insufficient accountability reporting and have not effectively reported accountability for the realization of the use of village funds for the community. Keywords: Internal Audit, Accounting Information System, Village Fund Allocation Management, Village Performance Accountability
RELATIONSHIPBETWEEN GOOD CORPORATE GOVERNANCE, LEVERAGE, COMPANY SIZE, AND FINANCIAL PERFORMANCE REGISTERED ON INDONESIA STOCK EXCHANGE LMS Kristiyanti
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.v5i2.2486

Abstract

The aim of this research is to determine the relationship between Good Corporate Governance, Leverage, and Company Size with the financial performance of banks listed on the Indonesia Stock Exchange. The variables used to measure Good Corporate Governance are institutional ownership, leverage is measured by debt to equity ratio (DER), and company size is seen from total assets. The variable used to measure the company's financial performance is return on assets (ROA). The population is as many as 20 banking companies listed on the Indonesia Stock Exchange for the period 2016-2018. The analysis technique used is multiple linear regression analysis, hypothesis testing, and classic assumption tests which include normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, with a significance level of α = 5%. The results showed that simultaneously Good Corporate Governance, Leverage, Company Size had a significant effect on financial performance. As evidenced by the results of the F test, it was found that the significance of F 0.000
SELECTION OF THE BEST RIDE-HAILING BY USING ANALYTIC HIERARCHY PROCESS Saripudin Saripudin
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.v5i1.2194

Abstract

The online-based or ride-hailing service business in Indonesia continues to develop and metamorphose into multifunctional transportation services, this development makes it difficult for customers to determine alternatives to the top two ride hailing services, namely Goride and Grabbike. For this reason, the purpose of this study is to make decisions based on performance, service, security, price, promo and branding criteria to determine the best and make it easier to choose the transportation. The method used is the Analytic Hierarchy Process (AHP) model with the help of Super Decisions software. The data sampling technique was carried out by distributing online questionnaires of 100 respondents to the public using transportation services. The results of this research indicate criteria and alternatives. Shows the Safety Criteria 36.02%, Service Criteria 23.73%, Price Criteria 16.36%, Promo Criteria 11.29%, Performance Criteria 7.79%, Branding Criteria 4.81%. It seems that security is the most important factor for potential customers because it is related to customer safety, while the two most popular alternatives to Goride and Grabbike are Grabbike. Where GrabBike is superior in terms of cheap prices per kilometer and good branding and everywhere, while Gojek excels in terms of services provided to customers.
IMPROVING THE PERFORMANCE OF SMEs IN SEMARANG CITY IN THE PANDEMIC COVID 19 Misbakhul Arrezqi; Bagus Yunianto Wibowo; Eldes Willy Filatrovi
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.v4i03.1273

Abstract

With the announcement of the regional quarantine status by President Jokowi for the increasing outbreak of the corona virus, it will indirectly have an overall impact on the economy, especially for the middle and lower class. In this case the regulation stipulated by the Government in the Health Quarantine Law states that during the area quarantine, the basic necessities of life of people living in the quarantine area are the responsibility of the Government. The social welfare of the community here is related to health, household economic conditions, a sense of security, and a good quality of life. So that people who are faced with the Covid-19 pandemic can still fulfill their basic needs and carry out their social functions. However, under these circumstances, the performance of UKM is very slow and some even collapsed. This is what made researchers investigate more deeply about the performance of SMEs during the Covid 19 pandemic. The purpose of this study was to examine the effect of entrepreneurial orientation and organizational learning on the quality of strategic assets, and also the influence of strategic asset quality on business performance. This research was conducted on SME snacks in Semarang City, the respondents used were 150 respondents. The data are processed using Structural Equation Modeling (SEM) with the help of the Analysis of Moment Structure (AMOS) version 23.0 program. Based on the results of the analysis, it is concluded that the effect of entrepreneurial orientation on the quality of strategic assets shows a CR value of -0.338 and with a probability of 0.735, testing the effect of entrepreneurial orientation on business performance shows a CR value of 2.499 and with a probability of 0.012, testing organizational learning on the quality of strategic assets shows a value CR is 4.881 and with a probability of 0.001., Testing the effect of organizational learning on business performance shows a CR value of 1.351 and with a probability of 0.177, the effect of strategic asset quality on business performance shows a CR value of 2.067 and with a probability of 0.039. Keywords: Entrepreneurship Orientation, Organizational Learning, Strategic Asset Quality, Business Performance, SMEs, SEM
TEACHER PERFORMANCE REVIEWED FROM LEADERSHIP, DISCIPLINE, MOTIVATION AND ORGANIZATIONAL CULTURE (Study at SMP Batik Surakarta) Eni Nuryati; Bambang Mursito; Ida Aryati
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.v5i2.2344

Abstract

The research aims at finding out the influence of the following variables; leadership, discipline, motivation, and organizational culture toward teacher performance in SMP Batik Surakarta both simultaneously and partially. The researcher employs descriptive quantitative research. The population is 45 teachers in SMP Batik Surakarta. The researcher also employs the census technique for sampling technique which consists of 45 respondents. Data collecting technique is using questionnaire while data analyzing technique is using statistical analysis with multiple linear regression test. The finding of the research shows that leadership, discipline, motivation, and organizational culture contribute significant influence toward teacher affected by other variables such as competence, work environment, and others. Keywords: Teacher performance, leadership, discipline, motivation, and organizational culture.

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