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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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INTERNAL CONTROL, LEADERSHIP STYLE, AND WORK MOTIVATION OF EMPLOYEE PERFORMANCE AT PT KUSUMAHADI SANTOSA KARANGANYAR LMS Kristiyanti; Abdul Haris Romdhoni; Ferdiana Dwi PR
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.v5i1.2232

Abstract

This research discussed about the influences of internal control, leadership style, and work motivation on employee performance. This research aims to analyze the influences of internal control, leadership style, and work motivation on employee performance at PT Kusumahadi Santosa, Karanganyar. The research population is employees at PT Kusumahadi Santosa, Karanganyar. The method used to determine the sample is using technical solvents with several fixed criteria with a total amount of 92 samples. This research uses Statistical Product and Service Solutions (SPSS) version 25. The analysis method used is multiple linear regression analysis t test, F test and R2 test. Based on the analysis of the results, it is found that internal control has a significant effect on employee performance because its value is smaller than α = 0.05 that is 0.001 0,05. Keywords: Internal control, leadership style, work motivation and employee perfomance.
FACTORS AFFECTING STUDENTS CHOOSING MANAGEMENT STUDY PROGRAM (CASE STUDY ON THE FACULTY OF ECONOMICS AND BUSINESS, Dr. SOETOMO UNIVERSITY, SURABAYA) Pinaraswati, Sandra Oktaviana; Saibat, Saibat
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.v4i03.1301

Abstract

The purpose of this study was to examine and analyze: The factors that influence students in choosing a Management study program at Dr. Soetomo University, Surabaya. This research is motivated by a fairly tight competition between private universities in Surabaya to attract students who will continue their studies at higher education, and the large number of study program choices. To win the competition, each private university tries to improve the quality of its study program with various strategies. On the other hand, students have many choices to decide what study program, and which private university to choose. There are certain study programs and private universities that are very popular, and some are less attractive. Therefore, it is very important that the student decision-making process in choosing a study program in a particular private university is analyzed through a study of consumer behavior. Data analysis used is quantitative, while to analyze quantitative data using multiple linear regression analysis. The results showed the R Square coefficient of 0.682 means that variations in student decisions can be explained by the cultural, social, personality, and psychological variables of 68.2%. While the remaining 31.8% can be explained by other variables not examined by this study. Simultaneous testing shows that the independent variables, namely Culture, Social, Personality, Psychology, jointly affect student decisions. This is indicated by the F Count of 61.517. From testing the research variables partially shows that the independent variables, namely Culture, Social, Personality, Psychology, have an effect on the dependent variable, namely Student Decisions. From the independent variables, namely Culture, Social, Personality, the most dominant variable is psychological. This is indicated by the lowest level of significance, namely α = 0.000 and the greatest coefficient, namely the t value of 4.766. Keywords: Culture, Social, Personality, Psychology, Student Decisions
MEASUREMENT OF KNOWLEDGE LEVEL, UNDERSTANDING OF TAXATION REGULATIONS, AND AWARENESS OF PRIVATE TAXPAYER COMPLIANCE AT PRATAMA KARANGANYAR TAX SERVICE OFFICE Samhudi Samhudi; Istiatin Istiatin; Ida Aryati
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.v5i3.2901

Abstract

The research that has been carried out has the aim of being able to determine the influence of tax knowledge, understanding of tax regulations, and awareness of paying taxes on a variable called tax payment compliance at KPP Pratama Karanganyar. The research that has been done uses an approach called quantitative. The population in this study consisted of all individual taxpayers at KPP Pratama Karanganyar, all of which were 8708 people. The sample amounted to 100 people. The sampling technique used purposive sampling technique. The technique for data analysis in this research that has used an analysis called multiple linear regression. The results of a study that has been conducted show that tax knowledge, understanding tax regulations, and awareness of paying taxes have a positive and significant impact on a variable called tax payment compliance at KPP Pratama Karanganyar. It is expected that in the future, KPP Pratama Karanganyar will continue to maintain and improve the quality of tax knowledge, understanding of tax regulations, and awareness of paying existing taxes, so that tax payment compliance will also continue to increase and of course be better than before. Keywords: Tax Payment Compliance, Tax Knowledge, Understanding Tax Regulations, Tax Paying Awareness
MARKETING STRATEGY ANALYSIS OF SHARIA MICRO FINANCIAL INSTITUTIONS IN MURABAHAH FINANCING PRODUCTS Muhammad Tho'in
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.v5i2.2374

Abstract

This research was conducted with the aim of knowing various kinds of promotion strategies for Sharia micro-Sharia financial institutions with the object of research, namely BMT Samara in promoting financing products and identifying strategies to obtain and increase the number of members (customers). The product that is the focus of this research is the murabahah financing product. This research is in the form of field research with descriptive qualitative analytic methods. The research data comes from interviews, observations, and questionnaires. The results showed that BMT Samara implemented a promotional mix strategy, including: 1). Advertising through radio broadcasts, talk shows and banner media; 2). Sales promotion of its financing products; 3). Even and experiences through recitation activities, breaking fast with orphans in the month of Ramadan, and distributing gifts on Idul Fitri; 4). Public relations and publicity through the slaughter of sacrificial animals during Idul Adha; 5). Personal selling through the activity of reducing employees to the community accompanied by pamphlets; 6). Direct marketing through the internet, namely the website; 7). Interactive online marketing is carried out with social media accounts for Facebook, Instagram, and WhatsApp group; 8). Word of mouth marketing. The most dominant promotional strategy in attracting new members or customers is events and experiences and public relations and publicity. The implication of conducting this research is that a variety of promotional strategies are needed and continue to make marketing innovations for Sharia microfinance institutions in order to increase the number of members (customers) and maintain the existence of their superior products in order to be able to compete and develop in the midst of intense competition in the financial industry.
THE INFLUENCE OF KNOWLEDGE, INVESTMENT MOTIVATION AND INVESTMENT UNDERSTANDING ON STUDENT INTEREST TO INVEST IN THE CAPITAL MARKET Suprihati, Suprihati; Pardanawati, Sri Laksmi
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.v4i4.1487

Abstract

The purpose of this study was to determine the effect of understanding on investment interest in the capital market, to determine the effect of investment motivation on investment interest in the capital market and to determine the effect of understanding investment on investment interest in the capital market. The population in this study were ITB - AAS Indonesia students. The sample in this study were 243 students. Collecting data by distributing questionnaires. The data analysis used is multiple linear regression analysis, Anova test, partial test, and model accuracy test. The results of the analysis of this study are understanding investment, investment knowledge, and investment motivation partial and simultaneously influence the interest in investing in the capital market. Keywords: Knowledge, Motivation, Interest, Investment, Capital Market
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP ON THE LECTURERS’ PERFORMANCE IN INSTITUTE TECHNOLOGY BUSINESS AAS INDONESIA Sumadi Sumadi; Tira Nur Fitria
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.v5i2.2219

Abstract

Transformational leadership is leadership where the leaders can inspire, direct and move followers to make change through empowerment in achieving certain goals. It can be related to the employee performance results of one's work in an organization. The research was to know the influence behavior of transformational leadership on the Sharia Economics’ lecturer’s performance in ITB AAS Indonesia. This research used quantitative research. This research was carried out using a questionnaire and interview. This sample of this research involved several Sharia Economics’ lecturers. The result analysis shows that the aspects of transformational leadership such as idealized influence, inspirational motivation, intellectual stimulation, and individualization consideration have an effect of 87.1% on the performance appraisal of the lecturers’ performance of ITB AAS Indonesia. Transformational leadership is influential on the performance of lecturers at ITB AAS Indonesia after research and statistical tests were carried out. Based on these findings, it can be concluded that lecturers’ performance is positively influenced by transformational leadership.
EFFECT OF COMPANY VALUE, LEVERAGE, AND COMPANY SIZE ON PROFIT PERSISTENCE IN JAKARTA ISLAMIC INDEX (JII) LISTED COMPANIES Budi Prasetyo; Satiti Utami; Alwazir Abdusshomad; Mukti Wijaya; Nawang Kalbuana
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.v5i1.2164

Abstract

The purpose of this study was to determine the effect of Company Value, Leverage, and Company Size on Earnings Persistence in Companies Listed in the Jakarta Islamic Index (JII). Data obtained from the page www.idnfinancial.com. The data in this study are secondary data. The approach used in this research is a quantitative approach. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. Samples that fit the criteria were obtained by 23 companies during the 2015-2019 observation period. Then the data were analyzed using the SPSS data regression analysis model.26.0 The results showed that firm value had no significant effect on earnings persistence, leverage and firm size had a significant effect on earnings persistence on companies listed on the Jakarta Islamic Index (JII) for the 2015-2019 period.
ENTREPRENEURSHIP DEVELOPMENT FOR STUDENTS Hastuti, Indra; Utami, Indah Wahyu; Sopingi, Sopingi
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.v4i03.1313

Abstract

The development of proper entrepreneurship for students in order to produce independent and sustainable entrepreneurs is needed because there are many ideas and creativity of students to open a business, but they stop at the last activity of lectures, namely the entrepreneurship bazaar. Problems with limited manpower, timely service, marketing and place of business make their business unsustainable. The purpose of this activity is to develop entrepreneurial programs run by students who are profitable and can create jobs and assist the government in alleviating unemployment and poverty. The result of this Entrepreneurship Development Program activity is that 20 student tenants have been formed.
PURCHASING DECISIONS REVIEWED FROM PRODUCT VARIANTS, STORE ATSMOSPHERE AND LIFESTYLE (Case Study at Excelso Caffe, The Park Mall Solo Baru) Muhammad Sholihiin; Sudarwati Sudarwati; Sarsono Sarsono
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.v5i2.1864

Abstract

Currently, businesses are required to have a strategy that can attract and maintain consumers for the sustainability of their company. The study aims to test product variants, store atsmosphere and lifestyle, against the purchase decision of Excelso Caffe at The Park Solo Baru. The research sample used Accidental Sampling techniques as many as 100 consumers, with analysis techniques using multiple linear regression methods. The results of research on product variants, store atmosphere and lifestyle together or partially had a significant effect on the purchasing decision of Excelso Caffe at The Park Solo Baru. The purchase decision can be explained by three independent variables of 37.9% and the other is influenced by other variables.
Sanctions And Forms Of Responsibility For Investment Managers: Case Study on Mutual Funds PT. Falcon Asia Akbar Rahkmat Irkhamulloh; Amelia Bellatrix Pantjo’u; I Putu Aris Udiana Putra; Samulel Rombe Tombe
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.v5i1.2006

Abstract

This research aims to examine the PT Falcon Asia Resources Management case which caused losses to investors. Also to find out Sanctions and forms of responsibility for Investment Managers to investors who suffer losses in mutual funds. The first method employs in this research was the statute approach or the statutory approach. The second method used was a conceptual approach. The data collection used in this article is secondary data collection by finding and collecting data that has already been published in books, newspapers, magazines, journals, online portals about mutual funds. The finding shows that on PT. Falcon Asia case, if the investor can prove that the Investment Manager has defaulted or acted against the law in accordance with the suit, then the Investment Manager is obliged to compensate for the losses suffered by the investor. The form of accountability of the Investment Manager is in the form of sanctions in accordance with the prevailing laws and regulations. Due to administrative sanctions, PT Falcon had its business license revoked by Bapepam. For criminal sanctions, it can be subjected to article 104 of the Capital Market Law with a penalty of 10 years and a fine of 15 billion. Meanwhile, in civil terms, PT Falcon's Investment Manager can be sued on the basis of Act Against the Law and default, so that if the sued is granted, the investor is entitled to give compensation. Keywords: Sanction, Form of Responsibility, Investor, Investment Managers,

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