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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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COMPANY CHARACTERISTICS, PERFORMANCE, AND DISCLOSURE OF HUMAN RESOURCE ACCOUNTING: EMPIRICAL STUDY OF BANKING COMPANIES IN INDONESIA Sri Kusumastuti
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.v5i1.2150

Abstract

The process of identifying and measuring human resource data and transmitting this information to interested parties is human resource accounting. Financial reporting from external HR accounting can play an important role in helping to properly manage the HR of an organization. This research aims to analyze the impact of the performance of the company and company on disclosures of human resource accounting. The data method uses secondary data and multiple regression analysis is used in the data analysis method. The results of the analysis show that the size of the business, leverage, CAR, and LDR have a positive and significant impact on the disclosure of human resource accounting. Company age and profitability, meanwhile, have no significant impact on the disclosure of human resource accounting. The theoretical contribution to this research is to analyze the company's assessment and performance simultaneously with regard to the disclosure of human resource accounting in Indonesian banking companies.
DEVELOPMENT STRATEGY OF TOURISM FLOATING MARKET LEMBANG BASED ON CORE COMPETENCE Agus Cholik; Resista Vikaliana
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.v4i4.1399

Abstract

Tourism Floating Market Lembang offers a different atmosphere for the visitors with interesting travel concept. The tours offered are natural attraction floating market with a wide variety of activities in it. In order to increase the number of visitors who come, Tourism Floating Market Lembang must understand its core competencies. By knowing the core competencies possessed, Tourism Floating Market Lembang , in particular the management company, can expand its tourism business venture, thereby increasing the number of visitors. Based on those reasons, this study aims to determine the core competence is owned by Tourism Floating Market and strategic formulation adaptive core competencies possessed by the object of research. A descriptive qualitative approach uses in this research. Data is collected by getting many information of Floating Market Lembang and giving an open quetionaire to six informans. One of the informans is The Marketing Manager of Floating Market Lembang (Mrs. Melani). The other informans are the visitors of Floating Market Lembang (5 informans). Data collection also collected with direct observation and documentation. This reseach took place in Floating Market Lembang, Bandung. Research time was in October until December, 2016. Data has been tested for its validity and realibility by triangulation, memberchecking and confirmability. Data analysis technique was Miles Huberman Model. Based on the research identified three core competencies. They were attractions unique concept, selection of natural and natural location and dffective marketing. Then, based on the result and discussion, identified that two business units can be formed, namely: 1.New tourism object with a unique concept 2. Culinary business
THE EFFECT OF PRICE PERCEPTION, QUALITY PERCEPTION, AND LOCATION ON PURCHASE DECISIO I Made Bagus Dwiarta; Riza Wahyu Ardiansyah
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.v5i2.2120

Abstract

Today's business development is getting more crowded, and it makes people unable to fulfill their personal wants and needs. In fulfilling human food needs, we are faced with many choices, one of which is fast food. The choice to buy fast food is inseparable from outlet management efforts to provide satisfaction to its customers. This study aims to analyze the effect of perceived price, perceived quality, and location on purchasing decisions at BFC Duo Buduran Sidoarjo. The analytical method used is multiple regression. The population in this study were all consumers of BFC Duo Buduran Sidoarjo with a sample of 119 respondents. The technique used for sampling is incidental sampling. The results showed that partially the price perception, perceived quality, and location had a significant and positive effect on purchasing decisions at BFC Duo Buduran Sidoarjo.
The Impact of Waste on Domestic Tourist Visits to Pengaradan Beach, Banten Province Atmanti, Hastarini Dwi; Purwanti, Evi Yulia
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.v5i2.2455

Abstract

As an archipelago, Indonesia is surrounded by water. Pengaradan Beach in Banten Province is one of the beaches in Indonesia that has tourism potential. The charm of Pengaradan Beach is disturbed by the garbage scattered around the beach. Waste is dominated by inorganic waste, namely plastic waste. This study aims to analyze the impact of waste on domestic tourists visiting the beach. The respondents were taken purposefully with a total of 50 respondents. This study uses descriptive statistics to describe tourist visits. As for what we portray are the characteristics of the respondents, the condition of the facilities and infrastructure at Pengaradan Beach and how the respondent responds to these tourist attractions. Based on the distributed questionnaire, it shows that the majority of tourists who visit are students. The reason most respondents visited tourist areas was because the entry tickets were cheap, even though the facilities and infrastructure in the tourist areas were inadequate and less clean. The level of beach cleanliness is lacking due to the lack of trash cans, so that many visitors throw their trash carelessly. The majority of the waste that is thrown away is plastic waste from the supplies brought by visitors. Dirty coastal environment is one reason tourists don't want to visit this beach anymore.The existence of garbage around the beach reduces the charm of Pengaradan Beach. Tourists will not return to this place because of the lack of cleanliness of the tourist sites and the lack of cleanliness of facilities and infrastructure. Pengaradan Beach management needs to be improved by involving the role of the local government, because so far this beach is only managed by residents around tourist sites. Keywords: Pengaradan Beach, trash, tourists, tourist visits
INDICATORS FOR ECONOMIC CORRIDOR DEVELOPMENT: AN APPROACH FROM INFRASTRUCTURE OPERATION AND SERVICES PERFORMANCE INDICATOR Gunarta, IGW Samsi; Santosa, Wimpy; Sutandi, Anastasia Caroline
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.v5i1.1947

Abstract

The concept of economic corridor was introduced to be a breakthrough in the acceleration of economy development of the designated areas. The success of an economic corridor to grow further is determined by the performance of infrastructure, corridor services, and management of the corridor. The study aims at explaining the concept and process development of assessment tools to identify the service readiness and performances of Infrastructure to support development progress of corridors. A desk study has been conducted to identify parameters of measurements using public, government, and user views that might apply to Indonesian Economic Corridor. All parameters and indicators were selected on the basis of supply performances, quality of services, efficiency, utilization, and sustainability of the infrastructure. The study results in 9 outcomes and 31 infrastructure services indicators to be used in measuring corridor performance in relation infrastructure operations of the corridor. This only one side of the corridor performance assessment process but would be one of two important steps to able to assess the performance of Indonesian Economic Corridor grow beyond.
THE IMPACT OF BIG DATA ANALYTICS ON IMPROVING FINANCIAL REPORTING QUALITY Nagat Mohamed Marie Younis
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.v4i03.1108

Abstract

Purpose – The current study aims to clarify the importance of big data analytics and its role in changing the accounting profession and the roles of accountants, in addition to testing the impact of big data analytics on improving financial reporting quality in the Saudi environment. Design/ methodology/ approach – To achieve the study's goals and validate hypotheses, relevant previous literature and research are referred. Also, a field study is conducted by distributing a questionnaire of (154) individual academics, financial analysts, accountants, and experts in the field of analyzing big data in the Kingdom of Saudi in 2019. Data are analyzed by using the program of Statistical Package for Social Science (SPSS 17.0). Findings – The study concluded that although business organizations face several challenges when analyzing data, big data analytics has a significant role in achieving high competitiveness for institutions, improving the accounting information quality, providing appropriate information that helps in rationalizing decisions within the economic unit, and providing future information affecting stakeholder's decisions. The study also has proved that there is a statistically significant effect of big data analytics on improving the quality of accounting information, as big data analytics clearly affects the characteristics of the accounting information quality, positively affecting the quality of financial reports. Originality/ Value – Originality/ Value – The analytics of big data is one of the most important topics where it positively affects the improvement of accounting information quality, which reflects on financial reporting quality. Hence, academics and institutions should pay attention to this topic and follow their new ideas. The present study is one of the first studies that deal with this topic and examine the relationship between big data analytics and the characteristics of accounting information which positively affecting financial reporting quality.
“YOUTH CREATIVE ENTERPRENEUR EMPOWERMENT (YOUTIVEE)”: Solutions for Youth to Contribute to the Economy and Reduce Unemployment Fattah, Anim; Syairozi, Muhamad Imam; Rohimah, Lailatur
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.v5i3.2701

Abstract

Youth Creative Entrepreneur Empowerment (YoutivEE), a program to empower young people to contribute to the economy and reduce unemployment . YoutivEE is an empowerment program that can be implemented by the government, the private sector or even the youth themselves. Viewed from the Bali Sustainable Creative Supply Chain Industry, YoutivEE is a program intended for students at public and private universities. YoutivEE aims to prepare students with all soft skills and hard skills before entering the creative industry and later being able to contribute to empowering the surrounding community. YoutivEE is sustainable, YoutivEE at the university level will be followed by YoutivEE at the city level (city based). YoutivEE will be directly mentored by people who are experienced in their fields and mentored specifically step by step
FACTORS AFFECTING PRICE EARNING RATIO AS ONE OF THE DECISION CRITERIA FOR MANUFACTURING COMPANY SHARES INVESTMENT IN INDONESIA STOCK EXCHANGE (2013-2018 PERIOD) Safitri, Nurul Indah; Wiyono, Gendro
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.v5i1.1564

Abstract

This study aims so that determine how the factors that affect the price earning ratio as one of the criteria for stock investment decisions of manufacturing companies on the Indonesia Stock Exchange for the period 2013-2018. Indicators of company characteristics used include the Dividend Payout Ratio, Debt to Equity Ratio, and Return on Assets to Price Earning Ratio. Dividend policy is based on the Dividend Payout Ratio, Debt to Equity Ratio, profitability is proxied by Return on Assets, and Company Value is prioritized by Price Earning Ratio. This study uses secondary data from financial reports and annual reports of companies included in manufacturing companies during 2013-2018. The research sample was determined using purposive sampling method, so that the sample obtained was about 8 companies. The results of hypothesis testing for each independent variable have a positive and significant effect on the dependent variable. Keywords : Dividend Payout Ratio, Debt to Equity Ratio, and Return on Assets and Price Earning Ratio
Disclosure of Financial Reporting of Islamic Financial Institutes of Bangladesh: A Concept of Relevant Reviews Mohammad Shamsus Sadekin
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.v4i03.1077

Abstract

Islamic banking is a system of banking that avoids receipt and payment of interest in its transactions and conducts its operations in accordance with Shariah principles to achieve the objectives of Islamic economy. The main objective of this review paper is to compare the level of disclosure of information by the Islamic Banking sector in Bangladesh. Multiple linear regression techniques will be used to test the hypotheses under study. The findings of this review paper is the supervisory authorities should recognize the need to set up a regulatory framework that, while consistent with Islamic precepts, would be pragmatic and flexible enough to meet internationally-accepted prudential and supervisory requirements. Effective prudential supervision of Islamic Banks in their home countries is important to foster integration between Islamic and conventional banking systems.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY TOWARDS BRAND IMAGE AND CORPORATE REPUTATION ON THE STUDY OF THE BODY SHOP "FOREVER AGAINTS ANIMAL TESTING" CAMPAIGN Warsita, Meisy; Indriastuti, Herning
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.v5i2.2334

Abstract

This research aims to discover the influence of Corporate Social Responsibility (CSR) towards Corporate Reputation which Mediated by Brand Image on The Body Shop “Forever Against Animal Testing” Campaign. The data used in this research is primary data obtained from the result of respondent given to 126 respondents by using purposive sampling technique. The analysis method used is Structural Equation Model (SEM) analysis with AMOS analysis tool and Sobel Test. The result of this research shown that there is positively significant influence of Corporate Social Responsibility (CSR) towards brand image, there is no a significant influence of Corporate Social Responsibility (CSR) towards corporate reputation, there is a positively significant influence of Brand Image towards Corporate Reputation, there is a positively significant influence of Corporate Social Responsibility (CSR) towards corporate reputation which mediated by Brand Image on The Body Shop “Forever Against Animal Testing” Campaign.

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