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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,
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
THE INFLUENCE OF WHATSAPP ADVERTISEMENT ON PURCHASE DECISION TO INCREASE SALES OF LOCAL CULINARY PRODUCTS IN COVID-19 PANDEMIC PERIOD Achmad, Gusti Noorlitaria; Adhimursandi, Doddy; Rahmawati, Rahmawati
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.v4i4.1548

Abstract

This study examined the Influence of Online advertisement Via WhatsApp consisting of attitude towards the ad, ad recall and click through rates, against the decision of the purchase for the increased sales of Local Culinary Products. The purpose of this research was to describe the activity of young culinary entrepreneurs in social media that is WhatsApp the current phenomenon of increased numbers of their accounts as well as how much influence the activity of the young culinary entrepreneurs on WhatsApp can increase sales of local culinary products. With the right marketing activities on WhatsApp can be beneficial against purchasing decisions so that it will enhance local culinary products sales. This research use questionnaire as a research instrument to get the data from the consumer donut JCO. In this study the respondent's criteria are that respondents must be followers, and never eat the product by the number of samples planned is 100 people. Analysis tools that will be used Multiple Linear Regression is to test the influence of the dependent and independent variables. The results of the data processing have been done the third factor i.e. attitude towards the advertisement, ad recall and click rates are throught to have simultaneous and partial influence against the purchasing decision. Factor Ad Recall is the most dominant factor and Factor Click Through Rates is the factor that has the most influence diminished purchasing decisions
THE EFFECT OF GCG ON COMPANY PERFORMANCE WITH EXECUTIVE COMPENSATION AS A MODERATING VARIABLE Apriyani, Duwi; Muharam, Harjum
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.v5i2.2582

Abstract

This study aims to analyze the effect of GCG on companies with executive compensation as a moderating variable. This study uses quantitative methods and the object of research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. This research uses. The results of this study indicate that institutional ownership has no significant effect on company performance. Managerial Ownership has a positive effect on Company Performance. The Independent Board of Commissioners has a positive effect on Company Performance. The Audit Committee has a positive effect on Company Performance. So the fourth hypothesis in this study is accepted. KI.EC has no significant effect on company performance. KM.EC does not have a significant effect on Company Performance. DKI.EC has a positive effect on Company Performance. So the fourth hypothesis in this study is accepted. KA.EC has no significant effect on Company Performance. So the fourth hypothesis in this study is rejected.
EMPLOYEE PERFORMANCE REVIEWED FROM KNOWLEDGE MANAGEMENT, ATTITUDE AND TRAINING AT SAHID JAYA HOTEL SOLO Syahidin, Rizal Fadhilah; Sudarwati, Sudarwati; Damayanti, Ratna
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.v5i1.1828

Abstract

This study aims to test the influence of Knowledge Management, Attitude and Training on employee performance at Sahid Jaya Hotel Solo. The population in this study was 75 employees. This study used census sampling techniques because the sample studied was the entirety of the existing population or called the census, based on policies during the pandemic, then the employees who attended as many as 45 employees. In this study, researchers took a sample of 45 employees. This research is quantitative research. The data analysis techniques used for this study used multiple liner regression. Based on the results of hypothetical tests, especially the F test, it was found that knowledge management, attitude, and training simultaneously have a positive and significant influence on employee performance. T test results show that Knowledge Management has a positive and significant effect on employee performance, Attitude has no effect on employee performance, Training has a positive and significant effect on employee performance.
INFLUENCE ON SERVICE QUALITY, PRODUCT QUALITY, PRODUCT DESIGN, PRICE AND TRUST TO XL AXIATA CUSTOMER LOYALTY ON STUDENTS OF PGRI KARANG SARI BELITANG III OKU TIMUR VOCATIONAL HIGH SCHOOL Muhammad Nawawi
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.v4i03.1251

Abstract

Motivation by business rivalry condition of the telecommunications industry from time to time are getting tight, so the company must create a new marketing strategy to maintain and gain market share higher. As for the problem with this study is "Are service quality, product quality, product design, pricing and trust affect customer loyalty XL Axiata products at the SMK PGRI Karang Sari Belitang III OKU Timur". This study tried to determine the factors that influence consumers make loyalty to the XL Axiata products, especially on students who use the XL Axiata products at the SMK PGRI Karang Sari Belitang III OKU Timur. The purpose of this study to analyze the effect of each - each variable, the quality of product (X1), quality of service (X2), product design (X3), and the price (X) and trust (X5) to customer loyalty (Y). In this study, data were collected through questionnaires to 100 respondents XL Axiata product users in the SMK PGRI Karang Sari Belitang III OKU Timur using purposive sampling method to determine the response of respondents to each variable. Then analyze the data obtained in the form of quantitative analysis and qualitative analysis. Quantitative analysis include validity and reliability test, the classic assumption test, hypothesis testing via the F test and t test and analysis test, the coefficient of determination (R2). Data analysis techniques used were linear regression analysis that serves to prove the research hypothesis. The data that have met the test validity, test reliability, and classical assumption processed so as to produce the following regression equation: Y = 0,274 X1 + 0,218 X2 + 0,270 X3 + 0,238 X4 + 0,207 X5 Results of the analysis found that five factors, product quality , service quality, product design, pricing and the trust has a positive and significant influence on customer loyalty. Hypothesis testing using t test showed that five independent variables found to significantly affect customer loyalty as dependent variables. Then through the F test showed that the variable service quality, product quality, product design, pricing, and the trust has a significant jointly in customer loyalty. Figures adjusted R square of 0.532 indicates that 53.2 percent of the variations of customer loyalty can be explained by five independent variables used in the regression equation. While the rest of 46.8 percent is explained by another variable outside kelimat variables used within this research. Keywords : quality product, service quality, product design, pricing, trust, customer loyalty
THE EFFECT OF OWNERSHIP STRUCTURES AND CEO POWER TO CSR PERFORMANCE MODERATED BY PROFITABILITY Rachmawati, Ayu; Roekhudin, Roekhudin; Prastiwi, Arum
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.v5i2.2485

Abstract

Effect of Ownership Structures and CEO Power to CSR Performance Moderated by Profitability. This study aimed to analyze effects which affect CSR Performance in Indonesia’s companies. Ownership structures which are used in this study are family ownership and managerial ownership in a company. Samples are companies listed in Indonesia Stock Exchange (IDX) in 2017-2019, selected using probability sampling technique and purposive sampling method. Secondary data used and collected from Sustainability Report in every selected company. Data were analyzed by SPSS 26.0. This study found that family ownership in public companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019, except companies engaged in finance support the realization of CSR Performance. This study does not support that managerial ownership and CEO power affect CSR Performance. Profitability strengthens the positive relationship of managerial ownership to CSR Performance, but does not support that profitability strengthens the positive relationship of family ownership and CEO power to CSR Performance. Keywords: CSR Performance, Ownership Structure, CEO Power, Profitability
TAXATION KNOWLEDGE, MOTIVATION TO PAY TAX AND EDUCATION LEVEL ON PERSONAL TAXPAYER OBLIGATION COMPLIANCE Saifudin, Saifudin; Santoso, Aprih; Wardani, Meitri Yana
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.v5i1.1723

Abstract

This research aims to find out: (1) The effect of taxation knowledge, (2) motivation to pay tax, and (3) education level on personal taxpayer compliance at KPP Pratama of East Semarang. The samples in this research are 120 personal taxpayers. The sample collection technique used in this research is Incidental Sampling. The data collection method uses questionnaire. The method of analysis used in this research was statistical descriptive analysis, data quality test, classical assumption test and hypothesis test. Data were analyzed by multiple regression analysis using SPSS Version 23. The results of this study state that taxation knowledge, motivation to pay tax, and education level have positive impact on taxpayer compliance. Keywords: Taxation knowledge, Motivation to Pay Tax, Education Level, Taxpayer Compliance.
ANALYSIS OF COLLECTION PROCEDURES AND CALCULATION SYSTEMS FOR EARTH AND RURAL AND URBAN BUILDINGS IN HILIHAO VILLAGE, GUNUNGSITOLI DISTRICT Maria Magdalena Bate'e
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.v4i03.1332

Abstract

This writing is about the collection procedure and the land and building tax (PBB) calculation system in Hilihao Village, Gunungsitoli District. The purpose of this paper is to know the UN collection procedure, to know the UN calculation system, and to know the inhibiting factors and efforts to increase rural and urban PBB in Hilihao Village, Gunungsitoli District. The method used is descriptive qualitative. The results of this paper indicate that the rural and urban PBB collection procedure in Hilihao Village, Gunungsitoli City is based on Gunungsitoli Mayor Regulation Number 37 of 2013 concerning rural and urban PBB collection systems and procedures, starting from the stages of object registration procedures, object data collection, object assessment of SPPT issuance, payment , reporting. Whereas the rural and urban PBB calculation system in Hilihao Village refers to the Regional Regulation of Gunungsitoli City where the legal basis for the imposition of rural and urban PBB by the Regional Government is Law Number 28 of 2009. The rate for land and building tax for rural and urban areas (Rural and Urban PBB) which implemented in Hilihao Village, Gunungsitoli District, namely: 0.3% (zero point three percent) refers to the Gunungsitoli City Regional Regulation Number 2 of 2011 concerning Regional Taxes. Keywords: PBB collection procedure, PBB calculation system, Land and Building Tax
MODEL PROFIT ECONOMIC ON FEMALE WORKERS IN INDONESIA Hakim, Lukmanul; Ma'ruf, M. Hasan; Pratama, Yan Aditiya; Herwanto, Riko; Suranti, Yuli
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.v5i2.2297

Abstract

The purpose of this study was to analyze the effect of service quality, professionalism of BKPSDM employees on the level of satisfaction of married female civil servants and female civil servants. The method of the study used associative using multiple linear regression data analysis techniques. This study used accidental sampling technique by using a sample of 100 respondents. The results of the study partially and simultaneously showed that the service quality and professionalism of BKPSDM employees affected the level of satisfaction of married female civil servants by 46.8%. Meanwhile, the service quality and professionalism of BKPSDM employees affected the satisfaction level of unmarried female civil servants by 56.7%. The conclusion of this study showed that the satisfaction level of married women civil servant tends to be lower than the satisfaction level of unmarried women civil servant. Married female civil servants tend to be less patient in the service process. Married women civil servants wanted employees to handle every complaint quickly and as soon as possible. Furthermore, unmarried female civil servants tend to behave in an orderly and obedient manner and more patient in doing management in the service process. They were happy with the disclosure of information obtained from BKPSDM employees so that they had high satisfaction. Keywords: Service quality, Professionalism, Job Satisfaction, Profit Econonomic
FACTORS THAT AFFECT THE PROFABILITY OF CONVENTIONAL BANKS OF BATAM CITY Cuandra, Fendy; Setiawan, Iwan
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.v4i4.1524

Abstract

The main purpose of this study is to analyze factors that affect the profability of conventional banks of Batam city with the influence of capital adequacy ratio, non performing loan, loan to deposit ratio, BOPO, and net interest margin of return on asset during of period 2014-2019. This study is quantitative method from secondary data with the object of research as many as 27 banks conventional of Batam city.
DESIGN OF EMPLOYEE PERFORMANCE APPRAISAL USING THE GRAPHIC RATING SCALE METHOD IN LEARNING RESOURCES AND LIBRARIES AT PGRI ADI BUANA UNIVERSITY Hariawan, Ferry; Harwanto, Harwanto; Adi, Kharisma
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.v5i2.2352

Abstract

In the world of work, employee performance appraisal has an important role. This is related to decisions to be taken by the leadership, regarding the performance of their employees. From the preliminary research at the Learning Resources and Libraries of the PGRI Adi Buana University Surabaya, it turns out that it does not have an employee performance appraisal system. After conducting interviews and observations by studying the library operational cycle, this study focused on the design of employee performance appraisals using the Graphic Rating Scale Method by separating several elements of the appraiser to be compared with one another. The purpose of this research is to determine the performance of each employee so that it makes it easier for leaders to provide training, mentoring and supervision in the management of Human Resources (HR) at Learning Resources and Libraries PGRI Adi Buana University Surabaya. This research is a field research, which is a research carried out systematically by raising existing data in the field. The research method used in this research is to use descriptive qualitative research methods. The results showed that the performance appraisal design that will be made has gone through the process of gathering information through interviews and Focus Group Discussion (FGD). The rating scale used in the Graphic Rating Scale Method is the Likert scale with the same 5-point interval scale. There are 8 (eight) statements to be filled in and made using the online google form.

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