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Dewi Muliasari
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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
ONLINE LOAN GROUPING ANALYSIS OF FINANCIAL TECHNOLOGY (FINTECH) PLATFORM-BASED FOR MSMES IN INDUSTRY 4.0 WITH NAÏVE BAYES STATISTICAL METHOD Istanti, Enny; Negoro, Bramastyo Kusumo; Adityo, R Dimas
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.v4i4.1642

Abstract

UMKM (Micro, Small and Medium Enterprises) is one of the Indonesian economy driving forces currently as the foundation of various sectors. Along with the growth of information technology that has increased sharply, many digital applications have been developed that offer convenience to the public, especially in terms of inclusion of funds as working capital, this has indirectly been broadly used by MSME players in seeking working capital in a short way. Peer to Peer Lending / P2PL (Fintech) or commonly referred to as an application online lending-based institutions, currently many have been present in the community either through licensed or unlicensed through the OJK Institution. As of October 14, 2020, OJK has released data on as many as 157 Legal Peer to Peer Lending Companies, while the number of Unlicensed P2PLending Institutions reported to OJK is around 2400, in the research conducted only 108 data were taken. From the data processing using the naïve Bayes method in determining the grouping / classification, it is found that 50% of P2PL companies carried out activities with the Very fraudulently Category, 33% are quite fraudulently and 17% not fraudulently. With the release of research results, it is hoped that MSME players in obtaining loans online can be more vigilant in determining which institutions to appoint in venture capital participation. Keywords: Peer to Peer Lending, Naïve Bayes, UMKM
The Effect of Celebrity Endorsers and Advertising Attractiveness on Brand Image and Purchase Decisions for Tokopedia Application Users in Samarinda Ikawati, Kartina; Militina, Theresia; Achmad, Gusti Noorlitaria
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.v5i2.2625

Abstract

The increase in internet users in Indonesia creates opportunities for everyone to develop their business potential towards the online realm, especially now that everyone likes practical things without having to struggle to manage time to get their daily needs. That is one of the reasons why e-commerce is popular and growing in Indonesia.Does Celebrity Endorser affect Brand Image; Does Advertising Attractiveness affect Brand Image; Does Celebrity Endorser affect the Purchase Decision; Does Advertising Attractiveness Affect Purchase Decisions; Does Brand Image Affect Purchase Decisions This study aims to analyze and explain the influence of celebrity endorsers and advertising attractiveness on product image and purchase decisions for Tokopedia application users in Samarinda. The sample selection technique used the Total Sampling Approach with a total sample of 119 people. The data collection technique used a closed questionnaire. The analysis was carried out using Partial Least Square (PLS) with the SmartPLS application version 3.8.9 and using SPSS Version 25 to test the validity and reliability of the respondents.
PREDICTIONS AND TRENDS PROFITABILITY FOR ISLAMIC COMMERCIAL BANKS IN INDONESIA DURING THE COVID-19 PANDEMIC Afkar, Taudlikhul; Fauziyah, Fauziyah
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.v5i1.2136

Abstract

The purpose of this study is to determine trends and predict the level of profitability of Islamic banks in Indonesia during the Covid-19 pandemic. The research method uses quantitative descriptive to explain trends and quadratic analysis techniques to predict profitability. Islamic commercial banks in Indonesia were used entirely as samples in this study. Observation of data used before and during the Covid-19 pandemic starting from 2019-2020 in a time series. The results showed that during the Covid-19 pandemic, Islamic banks were still able to generate profits even though they experienced a downward trend, while the predictions of profitability during the Covid-19 pandemic in 2021 showed an average decline and losses.
POSITIVE VALUE OF COVID 19 PANDEMIC FOR MSMEs: A CASE STUDY IN YOGYAKARTA Sugiyanto Sugiyanto; Dewi Suma; Prayeki Prayeki
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.v4i03.1121

Abstract

The research entitled the positive value of the covid-19 pandemic for MSMEs in Yogyakarta City was motivated by the covid-19 pandemic in Indonesia, starting with the findings of Covid-19 sufferers on March 2, 2020 to April 18, 2020, 6,248 confirmed positive cases of Covid-19 with 631 recovered cases and 535 died cases. As a result of the Covid-19 pandemic, the Government has established various policies such as social distancing, PSBB, learning-working-worshiping at home. The impact of the policy was that various social, tourism and economic activities stagnated. The impact of this stagnation has an impact on MSME actors in general, including MSMEs in Yogyakarta. A qualitative research approach is a case study of MSME actors who are gathered in the home business camp (HBC) and Karang Mitra Usaha (KaMU) in Yogyakarta City. Data were collected through interviews via social media, observation and literature study. Qualitative data analysis used the Creswell 2016 technique. The conclusion of the research was that the reasons behind positive thinking for MSMEs as a result of the Covid-19 epidemic were religious, psychological and educational factors. So that MSME players can take lessons by innovating, evaluating business and developing creativity. Suggestions in research, this research needs to be continued with wider informance and post-Covid-19 MSME actors need to be strengthened through disaster management training for advanced creativity development, psychology, entrepreneurial religiosity and business philosophy. Keywords: positive value, COVID-19 pandemic, MSMEs Yogyakarta
EMPLOYEE PERFORMANCE ASSESSED FROM COMMITMENT, MOTIVATION, WORK EXPENSE, AND WORK DISCIPLINE STUDY AT THE RAILWAY NURSERY CENTER OF DIRECTORATE GENERAL OF RAILWAY, MINISTRY OF TRANSPORT Adi Putro, Soesianto Wibowo; Istiatin, Istiatin; Mursito, Bambang
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.v5i2.2382

Abstract

The purpose of this study was to determine whether there is a significant influence between the variables of commitment, motivation, workload, and work discipline on employee performance. In addition, it is also to determine whether there is a significant simultaneous influence and which variable is the most dominant in influencing employee performance of the Railroad Maintenance Center employees of the Directorate General of Railways of the Ministry of Transportation. The method used is descriptive quantitative method. The population in this study amounted to 81 employees and the entire population was sampled in this study, where the sampling technique used quota sampling. The data used are primary data and secondary data with data collection techniques: observation, documentation, questionnaire and literature study. The data analysis technique in this study used multiple linear tests. The results of the study can be concluded that: The results of the study can be concluded that: 1) There is an effect of commitment, motivation, workload, and work discipline that have a simultaneous and significant effect on employee performance of the Railroad Maintenance Center employees., 2) There is an effect of commitment, which has a positive and significant effect on Employee performance at the Railway Maintenance Center employees, 3) There is an influence of motivation has a positive and significant effect on employee performance on the employees of the Railway Maintenance Center, 4) There is an effect of workload has a positive and significant effect on employee performance on the employees of the Railway Maintenance Center, 5) There is an influence of Discipline work has a positive and significant effect on employee performance at the Railway Maintenance Center employees. Keywords: Employee Performance, Commitment, Motivation, Workload, Work Discipline
DETERMINING PRODUCTS OR SERVICES PRICING ON MSME USING BREAK-EVEN POINT ANALYSIS METHOD Utami, Yuni; Mubarok, Abdulloh
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.v5i2.2204

Abstract

The implementation of community empowerment programs always involves the participation of the community itself, which will later be integrated in a planning, implementation, control, and follow-up of the results of the program implementation such as its use and maintenance. With the development of the UMKM Community, there are problems that must be addressed in order to continue to develop and maximize the desired profit. One of the most important components in the problem of determining Profit is how they can determine the selling price and how to know the break-even point in producing the goods / services they market. Price is the exchange rate of goods or services which is stated in the unit of currency (rupiah). Price is an important marketing mix element in product marketing. MSMEs need to determine the selling price carefully. Setting prices too high will cause sales to decline, while setting prices too low can reduce the profits of MSMEs businesses. In a business, it can be concluded that fixed costs are constant expenses that must continue to be incurred, even though there is no production activity. Conversely, variable costs are only incurred by the business owner when carrying out the production of goods or services. Even though the two types of costs are different in one way or another, they must still be considered in running a business. The calculation of fixed costs and variable costs will help in determining the production costs that must be incurred in developing a business that is being run. Keywords: Determination of Product / Service Selling Prices, Raw Material Costs, Sales Commission Fees, Distribution Costs
PROFITABILITY, LIQUIDITY, LEVERAGE, AND FIRM RISK: EVIDENCE FROM INDONESIAN TOBACCO INDUSTRY Amrie Firmansyah; Nabilla Salsa Fahira; Aulia Amira
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.v4i4.1483

Abstract

This study examines the effect of profitability, liquidity, and leverage on company risk. The research sample used cigarette companies listed on the Indonesia Stock Exchange quarterly from 2013 to 2019. This research data uses secondary data in financial information, financial reports, and stock information obtained from the website www.finance.yahoo.com and www.idnfinancials.com. Based on purposive sampling, this study obtained a total sample of 112 observations. The data analysis method used data regression analysis for panel data. The results showed that profitability and liquidity positively affect firm risk, while leverage does not affect firm risk. This study indicates that financial performance is closely related to stock price risk in the Indonesian cigarette industry
THE EFFECT OF EMPLOYEE ENGAGEMENT, ORGANIZATIONAL CULTURE AND EMOTIONAL INTELLIGENCE TO WARDS ORGANIZATIONAL COMMITMENT ON EMPLOYEES OF PT. PERKEBUNAN NUSANTARA IX KEBUN SEMUGIH Bagis, Fatmah; Irawati, Irawati; Rahmawati, Dwi Vina
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.v5i2.2518

Abstract

This study is an analysis of the influence of employee involvement, organizational culture and emotional intelligence on organizational commitment at PT. Perkebunan Nusantara IX Kebun Semugih Pemalang. The population of this study were 143 employees with a sample of part of the employees of PT. Perkebunan Nusantara IX Kebun Semugih totaling 100 employees using purposive sampling technique and data obtained from respondents using a research instrument using a questionnaire. The research method used in this research is multiple regression analysis. The results showed that the variables of employee involvement, organizational culture and emotional intelligence simultaneously had a significant positive effect on organizational commitment. The results of the partial analysis test show that employee involvement has a significant positive effect on organizational commitment, organizational culture has a significant positive effect on organizational commitment and emotional intelligence has a significant negative effect on organizational commitment. Keywords: Employee Engagement, Organizational Culture, Emotional Intelligence and Organizational Commitment.
THE EFFECT OF CHANGE MANAGEMENT, KAP SIZE, PUBLIC OWNERSHIP, AND FINANCIAL DISTRESS ON AUDITOR SWITCHING (Case Study On Mining Companies Listed On The Indonesia Stock Exchange Period 2015-2019) Klarasati, Titi; Inayati, Nur Isna; Hariyanto, Eko; Setyadi, Edi Joko
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.v5i1.2151

Abstract

This research aimed to analyze the effect of management change, KAP size, public ownership, and financial distress on auditor switching. This research is a quantitative study with secondary data in the form of company annual financial reports. In this study, auditor switching is calculated using dummy variables. The sample used in this study were mining companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling was done by non-probability method with purposive sampling technique and obtained samples of 32 companies with 160 annual report data as observation material. The data analysis method used in this research is logistic regression analysis. The results of this study indicated that KAP size has a positive effect on auditor switching, while management change, public ownership, and financial distress have no effect on auditor switching. Keywords: Management Change, KAP Size, Public Ownership, Financial Distress, Auditor Switching.
THE ROLE THEOF FINANCIAL SERVICES AUTHORITY OF INDONESIA IN ORDER TO SUPPORT RURAL BANK/ISLAMIC RURAL BANK SUSTAINABILITY Maria Widyastuti; Stephanie Astrid Ayu
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.v4i03.1203

Abstract

The financial services authority (OJK) released data, in all of Indonesia half of the existing rural bank/Islamic rural banks have not met the minimum capital according to the Financial Services Authority Regulation (POJK) No.5/POJK.03 / 2015, which is IDR 3 billion and IDR 6 billion according to the size of their business so far, until December 31, 2019. Of course, with the data released by the OJK, many rural bank/Islamic rural banks will be forced to stop their operations. This research aims to analyze the role of POJK in supporting the sustainability of rural bank/Islamic rural banks. This research was carried out through the following stages: 1) the researcher conducted in-depth interviews with informants with a questionnaire guide; 2) to support the results of the interview, a literature study was also conducted, especially regarding regulations related to marketing products / services; 3) from the results of the interview tabulations are made to make it easier to read the results of the interviews, 4) discuss the tabulated data so that the condition of the rural bank/Islamic rural banks can be seen, 5) make conclusions. The results of this research found that rural bank/Islamic rural banks with a fund of Rp.500,000,000, - for the time being unable to cover the risk that must be borne by rural bank/Islamic rural banks, it is necessary to have a POJK which regulates the minimum core capital. POJK is also very much needed so that rural bank/Islamic rural banks can run their business more efficiently, effectively, transparently and accountably and be able to compete fairly with other financial institutions. Keywords : POJK, rural bank/Islamic rural banks sustainability

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