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Contact Name
Dewi Muliasari
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+6281230431443
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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
THE INFLUENCE OF DIVIDEND POLICIES, DEBT POLICIES, PROFITABILITY, ASSET STRUCTURE, AND COMPANY SIZE ON THE VALUE OF MANUFACTURING COMPANIES IN BEI 2013-2019 Mujino, Mujino; Wijaya, Adi
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.v5i2.1565

Abstract

This study aims to examine and analyze the effect of dividend policy, debt policy, profitability, asset structure, and company size on the value of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2013-2019. The company characteristics indicators used include dividend policy, debt policy, profitability, asset structure, and company size against firm value. Dividend Policy is based on the Dividend Payout Ratio (DPR), Debt Policy is based on (DER), Profitability is proxied by Return On Assets (ROA), Asset Structure is based on Fixed Assets and Total Assets, Company Size is based on LN Total Assets and Company Value prioritized by Price to Book Value (PBV). This study uses secondary data from financial reports and annual reports of companies included in manufacturing companies during 2013 to 2019. The research sample was determined using a purposive sampling method, so that the sample obtained was around 9 companies. The results of hypothesis testing are only Debt Policy, Profitability, Asset Structure, and Company Size that affect Firm Value. Meanwhile, the Dividend Policy has no effect on Company Value.
THE EFFECT OF REGIONAL ORIGINAL INCOME AND ACCURACY OF SHOPPING ALLOCATION ON REGIONAL ECONOMIC GROWTH IN LAMONGAN I Made Bagus Dwiarta; Fachrudy Asjari
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.v4i4.1516

Abstract

This study aims to examine the effect of local revenue and the accuracy of expenditure allocation on economic growth of a region. The independent variables of this study are regional original income and the accuracy of expenditure allocation while the dependent variable is economic growth. This study uses a quantitative approach. Technical data analysis in this study uses multiple linear regression models. The results of this study are that regional original income has no significant effect on the economic growth of Lamongan Regency in 2013-2017 and the accuracy of expenditure allocation does not significantly influence the economic growth of Lamongan Regency in 2013-2017.
THE EFFECT OF GREEN MARKETING, PRODUCT DESIGN, AND BRAND TRUST ON PURCHASE DECISIONS ON TUPPERWARE PRODUCTS IN PURWOKERTO Ariyanti, Ayu Rizki; Hidayah, Arini; Astuti, Herni Justiana; Haryanto, Totok; Bagis, Fatmah; Ikhsani, Mastur Mujib
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.v4i4.1580

Abstract

This study aims to analyze the influence of partial and simultaneous variables green marketing, product design, and brand trust toward a purchase decision of Tupperware product in Purwokerto. The research type is using a quantitative method. The amount of sample this research is 100 respondents who are divided into 4 sub-district which are North Purwokerto, East Purwokerto, South Purwokerto, and West Purwokerto. The data collection technique used is purposive sampling, while analyzing data instruments this study is validity test, reliability test, classical assumption test, multiple linear regression analysis, and goodness of fit. The analysis result showed that simultaneously of green marketing, product design and brand trust had a significant effect towards purchase decision, besides that in partial green marketing had a positive effect and had not significant towards purchase decision, whereas product design and brand trust had a positive effect and significant toward on purchase decision
THE EFFECT OF THE IMPLEMENTATION OF PSAK 65 ON FINANCIAL PERFORMANCE Nugraha, Agung Setya; Dewayanto, Totok
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.v5i2.2390

Abstract

This study aims to determine the effect of accounting standards on financial performance in the performance of companies in the manufacturing sector listed on the Indonesia Stock Exchange in 2015-2019. The data used in this study are secondary data. The method in selecting the sample is purposive sampling. The number of samples in this study was 471 companies. Hypothesis testing in this study was carried out using the t statistical test. The data analysis technique used in this study is multiple linear regression analysis and moderated regression analysis using the Statistical Product and Service Solution (SPSS) version 25 for windows data processing software program. The results of this study indicate that accounting standards have a positive and significant effect on financial performance with a correlation value of 0. Keywords: accounting standards, financial performance.
AN ANALYSIS OF FACTORS AFFECTING SHU IN COOPERATIVES OF MICRO BUSINESS AND LABOR COOPERATIVE DEPARTMENT IN KEDIRI CITY Supriyadi, Stevanus Gatot; Jatmika, Dodik
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.v5i1.2208

Abstract

This research aims to determine: (1) the effect of the members number on the remaining business results (SHU), (2) the effect of the loans amount on the remaining business results, (3) the effect of the working amount capital on the remaining business results (SHU), (4) Number of Members, Amount of Loans, and Amount of Working Capital, to Remaining Business Results (SHU) under the auspices of the 2016 micro business and labor cooperative office in Kediri. The research population consisted of 64 cooperatives in 2016 spread over 3 sub-districts in Kediri City. Data collection method with documentation. The data analysis techniques used include 1) Classic Assumption Test which includes Normality Test, Linearity Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, 2) Hypothesis Testing using simple regression method, multiple regression, The results showed that: (1) there is no significant partial effect of the variable number of members (X1) on the residual income (Y) of the cooperative in Kediri City, (2) there is no significant partial effect of the variable amount of member loans (X2) on remaining results of business (Y) at the cooperative in Kediri City. Keywords: Number of Members, Amount of Loans, Amount of Capital, and Remaining Business Results
ANALYSIS OF CASH EXPENDITURE EFFECTIVENESS THROUGH THE ACCOUNTING INFORMATION SYSTEM OF PT. TELKOM INDONESIA REGIONAL DIVISION V Mutiara Rachma Ardhiani; Yuni Sukandani; Siti Istikhoroh; Yurida Sasmita
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.v4i03.1275

Abstract

This study aims to analyze the procedures and effectiveness of cash expenditure through the accounting information system of PT. Telkom Indonesia Regional Division (Divre) V. This type of research is descriptive qualitative with the Miles and Hubermen model as a method of analysis. The results showed that the company had implemented computerized financial management through SAP (System Application and Product) and cash expenditure using the imprest fund system. The use of accounting information systems and procedures aims to protect assets and support the effectiveness of cash expenditure.
ACHIEVEMENT OF SMP BATIK SURAKARTA STUDENTS IN ACADEMIC YEAR 2020 – 2021 Widayati, Wening; 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.v5i2.2460

Abstract

Student Achievement of SMP Batik Surakarta Academic Year 2020 – 2021, Post Graduate Management Study Program, Batik Islamic University Surakarta, 2021 Student achievement is closely related to teacher competence, learning methods, and school infrastructure accompanied by student learning motivation, so it is necessary to conduct research related to it. This study aims to analyze the influence of competencies, teachers of learning methods, infrastructure, and motivation of students on student achievement at SMP Batik Surakarta Academic Year 2020 – 2021. The research method uses multiple linear regression analysis quantifications. The research population of grade VIII students as many as 244 students of sampling techniques purposive sampling obtained a sample of 80 students ranked in the top ten schools. The results of researching teacher competence, learning methods, school infrastructure effect while the motivation of students' learning does not affect the learning quality of students of SMP Batik Surakarta Academic Year 2020 – 2021. Keywords: teacher competence, learning methods, infrastructure, learning motivation, student achievement.
ANALYSIS OF THE IMPLEMENTATION OF THE SIMPLE SALARY SIM APPLICATION IN GROGOL DISTRICT, SUKOHARJO DISTRICT Efendi, Tino Feri
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.v4i4.2303

Abstract

Abstract : Implementation of Civil Servant Salary SIM in the Administrative Service Office of the Education Unit, Grogol District, Sukoharjo Regency. This research is conducted in this analysis which contains the use of the Government Salary SIM application which is implemented in all regions as a means of calculating, storing and maintaining civil servants' data based on computerization and connected to the government-owned Internet network. The research method used was interview, application observation and literature study. The system design that can be concluded by the author is using Context Diagram, DAD, HIPO and input and output system design. Keywords : Information System, Education Office, Employees and Salaries.
THE ROLE OF HEDONISM IN THE RELATIONSHIP BETWEEN PRODUCT CHARACTERISTICS, MARKETING CHARACTERISTICS, AND CONSUMER CHARACTERISTICS TOWARDS IMPULSIVE BUYING BEHAVIOR Irwan Christanto Edy; Setyani Sri Haryanti
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.v4i4.1404

Abstract

The purpose of this study to determine the factors that influence the behavior Impulsive buying This study is a survey research. The data used are primary data and secondary student population of the city of Surakarta as research objects. Data collection instrument in the form of a list of questions (questionnaire) both with closed questions. Data analysis methods used include 1) analysis of test instruments that test the validity and reliability test, 2) descriptive statistical analysis, 3) analysis by SEM-PLS models. These results indicate that (1) the product characteristics of the most dominant influence impulsive behavior, (2) Goodness of fit model by 51% (for R-Square = 0.51), meaning that the model is sound and Impulsive buying behavior is influenced by the characteristics of the product, marketing and consumer by 51%, and the rest 49% influenced by other factors not examined, (3) Hedonism less effective mediating influence the characteristics of the product, marketing and consumers against buying Impulsive Behavior
BEST PRACTICE OF ENTERPRISE RISK MANAGEMENT: THE IMPACT ON RURALS’ BANK PERFORMANCE Candy, Candy
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.v5i2.2512

Abstract

This research aims to examine the role of enterprise risk management (ERM) on rural banks' performance. ERM is measured by the structure, governance, and process in the risk management process. The bank performance as the dependent variable use measurement both financial and non-financial. The study sample is the rural banks in Riau Island provinces, consisting of 63 questionnaires as the data for further analysis. The result showed that ERM enhances the rural banks' performance, both financial and non-financial. It showed that the practice of ERM does well when the rural bank is well-established.

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